The Moffat County Board of County Commissioners approved Resolution 2025-129 Dec. 30 to adopt a December 2025 supplemental budget that reallocated and recognized more than $10.2 million in adjustments across county departments.

Finance Director Kathy Nielsen presented the supplemental. She told commissioners the package includes $5,522,812.34 in unexpected revenue, transfers totaling $1,107,713.08, and increased spending authority of $3,317,458. Nielsen also reported a contingency balance of $625,000 and an emergency reserve of $1,380,130 as of Dec. 30.

Departments with identified transfers and revenue recognitions included airport (federal FAA and CDOT reimbursements and a $500,000 temporary transfer from the general fund to be used for miscellaneous capital expenses), health and welfare (unexpected revenue of $1,308,426.65 and a $2,500,000 use of general fund balance for medical claims), sheriff’s office (asset sale revenue of $20,000 and transfers totaling $44,099.53), fire control (transfers and a State Fire Relief Fund recognition of $10,340.32), jail (unexpected interest revenue $22,712.01), and multiple other departments (facilities, pest management, fairgrounds, library, road and bridge, development services, DHS Human Services and public health).

Nielsen read multiple specific transfers and said details are listed in the packet. She also noted a downward supplemental figure that appears inconsistently in the transcript (reported as $223,908.99 in one place and as a much larger figure elsewhere in the spoken record); total adjustments were presented as $10,233,892.41.

Chair opened the hearing for public testimony and, hearing none, the board closed the hearing. A commissioner moved to adopt Resolution 2025-129 and the motion carried by voice vote.

The resolution increases spending authority and recognizes departmental revenues as presented; staff said certain entries (notably a $500,000 temporary transfer to the airport) are accounting treatments tied to timing of reimbursements and will be reversed when funds arrive.