The Marion County Commissioners Court approved payroll transfers and federal tax deposits for mid- and end-of-December 2025 as presented to the court by Treasurer BJ Westwood. Speaker 3 reported net-pay and federal tax deposit figures for the payrolls and fourth-quarter unemployment tax to be paid on Jan. 12, 2026.

Speaker 2 moved to approve the payroll as presented; the motion was seconded by Speaker 4 and carried. Court members also listed routine monthly reports from county offices to be filed, including the treasurer, county clerk, justice-of-the-peace precincts and the sheriff.

Speaker 4 reviewed proposed updates to the employee handbook and county purchasing practices. The handbook edits add protections consistent with the Pregnant Workers Fairness Act and adjust employee footwear reimbursement (maintaining $100 annually but allowing up to $200 every other year for higher-end boots). The county's purchasing policy was updated to reflect a higher procurement threshold set by recent statute, increasing the county authority up to $100,000 for certain purchases.

No roll-call vote tally was recorded in the transcript for the payroll motion; the transcript records a motion, a second and the court moving forward on the item. Treasurer BJ Westwood was identified in the meeting as the person presenting the payroll figures.