A presenter in the meeting presented Brown County's monthly treasurer and auditor report for November and reported, "Grand total ending balance for all 59 accounts is $16,089,003.51." The report, which lists beginning and ending balances and the transactions for each of the county's 59 accounts, was offered for review and signature of an accompanying affidavit.

County participants questioned how unspent budget amounts are moved into fund balance. Speaker 4 said that unspent funds are entered into fund balance when the financial statement is finalized and the accounting entry is posted. No final figures beyond the total balance were provided in the transcript.

During the bills discussion, the court reviewed several vendor invoices and asked about where to charge emergency-management vehicle repairs (new tires, battery work and service). Speaker 4 noted that emergency management falls under the county judge's purview and that an equipment fund exists that might cover such costs; participants discussed using either the emergency-management budget or the equipment fund depending on prior allocations and departmental accounting.

Speakers identified three vendors on the bills list for recent work: Bill Williams, Springer and Dell Automotive; the discussion included moving two bill items from departmental expense to the equipment account before final approval. The transcript does not contain the final vote to approve the bills.

Next procedural steps noted by the court include signing the affidavit related to the treasurer's report and resolving which fund will be used to pay emergency management repairs. The court also reminded members of a cutoff for next week's agenda submissions.