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Bradley County finance committee approves multiple budget amendments and reviews ARP and audit items
Summary
The committee approved a package of budget amendments — including school transportation, special‑ed preschool adjustments, EMS insurance recoveries and ARP reallocation of $110,897 — and discussed an auditor recommendation to reclassify certain revenue codes.
Bradley County’s finance committee approved a suite of budget amendments and discussed audit and American Rescue Plan (ARP) balances during its Feb. 5 meeting.
Members approved several school budget amendments, including a $51,960 increase to cover transportation costs and an adjustment tied to the State Special Ed preschool grant. Commissioners voted 5–0 on each amendment.
Caleb, a finance staff member, reported auditors flagged certain 499 revenue codes as "extraordinary" and recommended reclassifying them to avoid a finding. He said staff can run reports that preserve current granularity while adjusting classifications for audit compliance. Commissioners asked staff to produce reconciliations for budgeting and audit purposes.
The committee also reallocated $110,897.09 from an unspent utilities allocation in ARP fund 01/28 after the utilities board declined the project. Mayor Davis said the funds would be repurposed to sheriff needs with a contract amendment and that a resolution will follow the amendment. The ARP reallocation passed 5–0.
Other amendments approved included modest transfers for recovery programs, law enforcement restitution and equipment grants. All amendments cited supporting documentation and were approved unanimously.
