Commissioners approve budget adjustments, delay supplemental pension payment and authorize several finance contracts
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Summary
Finance staff presented a $1.9 million beginning-balance variance and recommended reallocations including pausing a $1 million supplemental pension payment; the board approved Resolution R-2026-02, authorized a change order for ERP project management (Barry Dunn), and approved an audit-readiness/accounting assistance engagement to cover staffing gaps during ERP go-live and audit work.
Finance Director Kevin Inns told the board that beginning‑balance projections for the general fund were off by roughly $1.9 million and proposed a set of budget adjustments and transfers to rebalance appropriations. As part of the package, he recommended reducing an annual supplemental $1,000,000 payment toward the county’s administered pension liability and instead evaluate any extra payment at the fiscal-year end if a surplus exists. Commissioners discussed trade-offs between addressing unfunded pension liability and stabilizing the county’s structural operating budget and approved the resolution to adjust the FY2026 budget (Resolution R-2026-02).
In related items, the board approved a change order for additional project-management hours with Barry Dunn to support the county’s ERP implementation after vendor transition delays (additional ~450 hours; incremental cost presented). Commissioners also approved a time-and-materials engagement with an assurance and accounting team to provide monthly accounting support and audit‑preparation assistance during the ERP go‑live and audit season; that engagement was described as not-to-exceed a stated amount and to be scaled down if the finance manager vacancy is filled.
Board members asked for more conservative beginning-balance forecasting and emphasized the need to prioritize structural budget balancing rather than relying on ongoing supplemental pension payments committed in prior years.