Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Municipal Finance topic
No spam. Unsubscribe anytime.
Hampton County amends FY2024–25 budget to record year‑end expenses, including sheriff radio purchase
Summary
Council approved a second‑reading budget amendment to reflect FY2024–25 year‑end reconciliation that includes accounting for a large Motorola radio purchase for the sheriff’s office; staff said funds were parked in escrow and invoices were under processing.
Get email alerts on the Municipal Finance topic
No spam. Unsubscribe anytime.
Hampton County Council on Dec. 1 approved a second‑reading ordinance amending the FY2024–25 budget to reflect year‑end reconciliation and interdepartmental adjustments. The ordinance includes an adjustment that lists roughly $546,337 for sheriff’s department radios and other county expenses tied to FY2025 close‑out accounting.
Michelle Gaston, who identified herself as supporting the county’s budget process, told the council that the radios were purchased and delivered earlier, but because the expense was incurred in fiscal year 2025 it must be recorded in that year’s books even though invoices are being processed later. Council members asked whether the sheriff’s operating budget would be affected; staff said the adjustment is a one‑time, year‑end accounting entry and does not change the departmental budget authority going forward.
Staff and the administrator explained that funds to pay the vendor had been "parked in escrow" and that invoices were submitted recently to a finance company that will complete payments to Motorola. Council members asked why a purchase order issued in May 2024 resulted in invoices being processed in 2025; staff acknowledged administrative delays in submitting invoices to the finance company.
A motion to amend the FY24–25 budget was made by Speaker 2, seconded by Speaker 1, and approved by raised hands; the transcript does not include a roll‑call tally. Staff said the adjustment was necessary to close the audit on time, a state requirement, and that the increases are a one‑time reconciliation.

