The Silver Bow County finance and budget committee voted to approve an expenditure list totaling $2,862,587.24 at its Dec. 3, 2025 meeting and reviewed several budget transfers for routine operating needs.

Director Hassler told the committee the claims report totaled about $2.8 million, with roughly $1.6 million tied to American Rescue Plan Act (ARPA) projects and more than $300,000 related to union and self-funded health insurance obligations. "The entire report is, like, $2,800,000... 1,600,000 is related to ARPA projects at Metro," Director Hassler said.

The action to approve the claims was moved and seconded; the committee voted in favor and the motion passed. Commissioners present were listed at the start of the meeting as Commissioner Boyle, Commissioner O'Neil, Commissioner Walker and Commissioner Thatcher; two commissioners were recorded as absent and excused.

Committee members also discussed grant accounting and audit procedures. A commissioner asked whether a $200,000 grant discussed previously — identified as a project associated with the Phoenix Building — would appear on the expenditures list. Director Hassler said the Community Development Block Grant (CDBG) is a federal program that typically passes through the state and that the county often acts as the awardee with projects or organizations (such as the Phoenix Building) serving as subawardees. He added staff must inspect the grant agreement and the federal assistance listing number to determine whether funds are federal and must be reported on the schedule of federal awards.

On audit scope, Director Hassler explained that auditors typically examine federal grants with an assistance listing number whose aggregate federal expenditures exceed $750,000 under the single-audit rules, and otherwise sample high-dollar or high-risk items. "All of these programs that come from any federal program come with this assistance listing number," he said, and noted ARPA grants were treated as high risk and were reviewed closely.

The committee reviewed and heard explanations of several budget transfers: $15,116 for the treasurer's office to cover line-item deficits (including a computer purchase); a $2,260 transfer for overtime; public works transfers to cover emergency overtime tied to Ridgewaters and to fund HDR Engineering to troubleshoot a chemical control panel outage; a small transfer (listed as $26) for clothing allowances due to post-budget union contract changes; overtime funding to clean trail-system restrooms; a $3,500 transfer to cover bank processing fees for Square transactions for parks and recreation; and repair-and-maintenance funding to address gate repairs at Stodden Park.

With those items reviewed and no further questions, a motion to adjourn was made, seconded and approved.

The committee did not adopt new policy during the meeting; staff indicated they will check grant paperwork to determine federal reporting obligations where needed. The meeting adjourned following approval of the claims and the housekeeping transfers.