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Seneca County approves year-end transfers: $100,000 to employee liability fund, $300,000 to budget stabilization
Summary
The board approved a set of year-end supplemental appropriations and separate resolutions transferring $100,000 to the employee liability fund and $300,000 to a restricted budget stabilization fund; the board also approved several small appropriations and a contract payment reversal to townships.
Seneca County commissioners approved multiple year-end budget moves and supplemental appropriations during their Dec. 2 meeting, including transfers to reserve funds intended to cover payroll timing and unforeseen expenses.
County finance staff described a package of year-end adjustments: a $400,000 transfer from the general fund to be split between the employee liability fund and the budget stabilization fund; $3,500 for coroner contract services to cover remaining-year autopsy costs; a $445,048.52 reversal to return unneeded township road reconstruction funds after project completion; and $106,818 from the capital projects fund for emergency heating repairs at the youth center complex.
Commissioners discussed how the $400,000 would be allocated. Staff clarified $300,000 will go into the budget stabilization fund — a restricted account to be used only for downturns or emergency needs — and $100,000 will be placed in the employee liability fund to cover payroll timing (including an anticipated 27th payroll in 2026) and retirement payouts.
A motion to approve the supplemental appropriations was moved and seconded and carried on roll call. The board then adopted two standing resolutions recorded separately: one authorizing a $100,000 transfer to the employee liability fund and another authorizing a $300,000 transfer to the budget stabilization fund. Roll calls for those resolutions were unanimous among commissioners present.
Other fiscal items discussed included the reversal of a County Township Road reconstruction grant fund entry after project completion and a small additional appropriation for coroner contract services to keep operations funded through year end. County staff said they will complete required documentation and ensure the transfers are executed before closing the fiscal year.
