Morgan County fiscal court approves new accounts, interfund transfers and 2026 budgets subject to audit

Morgan County Fiscal Court approved a slate of routine and substantive finance actions at its meeting, including adding county budget accounts tied to recently approved coal-severance projects, several interfund transfers to support operations and preliminary approval of key department budgets for 2026.

Treasurer (S4) presented the reconciled financial statement as of Nov. 30, 2025 and three supporting attachments (financial statement, revenue condition report and appropriation condition report). The court voted to approve the financial statement. The treasurer then asked the court to add four new expense accounts to the county’s budgeted chart of accounts: a coroner vehicle equipment account (coal-severance funded), an account for a Morgan County bridal shelter vehicle (coal-severance funded), a road department repairs account and an account for FEMA DR-4860 (Cinders Creek and Old Highway 172) road projects. The court approved the addition of those accounts on a motion.

Treasurer also presented Budget Amendment No. 2 (first reading), totaling $519,361.58, which consolidates FEMA reimbursements, a FEMA grant for two roads, flood control payments, opioid-settlement line items, and carryover/flex funds into appropriate appropriation funds. The amendment will be filed with the Department for Local Government (DLG) for state review — it was presented for first reading and not finalized at the meeting.

The court approved interfund cash transfers including $50,000 from the general fund to the jail fund for operations and a transfer of public-properties funds into the general fund to facilitate a coroner vehicle purchase. Additional budget transfers totaling approximately $141,727.62 were approved to cover legal fees, elevator maintenance, tech-center repairs, and vehicle insurance for the Kenworth tandem truck.

On personnel and departmental budgets, the clerk’s 2026 budget (presented by S4 on behalf of the absent clerk, Randy) was approved as a whole subject to audit, with deputy salaries capped at not to exceed $211,000. The sheriff presented the 2026 sheriff’s budget and the court approved it as a whole subject to audit, set maximum deputy salaries at $950,000, and authorized participation in the state advancement program; officials noted the sheriff’s revenue forecast included increasing inspection and CCW fees and excess fees returned to the court.

Other routine motions — ratifying prior expenditures for Elan Financial Services and WEX (fleet fuel cards), and ratifying paid and unpaid vendor claims — were approved during the meeting.

What happens next: Budget Amendment No. 2 will be submitted to the state Local Finance Officer (DLG) for review. Clerk and sheriff budgets remain subject to audit and may be adjusted based on audit results or further court action.