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Custer County commissioners adopt year-end spending adjustments, record donations and create internal health-insurance fund
Summary
At its Dec. 10 meeting the Custer County Board of Commissioners adopted a package of year-end resolutions that moved grant and donation money into county accounts, cleared up vehicle-sale records, and established Fund 56 to manage the county’s self-insured employee health plan.
The Custer County Board of Commissioners adopted a series of year-end resolutions on Dec. 10, approving grant-related appropriations, recording monetary and tangible donations, clarifying vehicle-sale records and establishing an internal fund for the county’s self-insured health insurance program.
Why it matters: The bundle of votes authorizes how the county will spend and record funds before year-end, affects county financial statements and bookkeeping, and formally creates Fund 56 as the vehicle for employee health-plan revenues and expenses.
Key board actions at a glance - Resolution 25-51: Authorized sale/auction of sheriff’s surplus items on govdeals.com, including cold-weather gear, tools and vehicles. Board adopted by voice vote. - Resolution 25-52: Supplemental appropriation of $11,000 for costs tied to the Tyler public-safety software conversion. Adopted. - Resolution 25-53: Accounting appropriation (approx. $42,500) to reflect sheriff’s vehicle sale proceeds in the capital fund. Adopted. - Resolution 25-54: $17,000 appropriation to refresh aging IT hardware identified during the conversion. Adopted. - Resolution 25-55: $11,000 appropriation from emergency-services fund to complete the Community Wildfire Protection Plan and evacuation planning. Adopted. - Resolution 25-56: $15,352 credited to capital improvements to cover unbudgeted morgue and radio expenses. Adopted. - Resolution 25-57: Official receipt and recording of monetary donations totaling $34,614.29 for sheriff’s office programs, tourism, coroner’s ball and other county needs. Adopted. - Resolution 25-58: Recognition of tangible donations (military surplus equipment and a trailer) recorded on county books at the values supplied. Adopted; staff clarified intent and documentation for donated equipment. - Resolution 25-59: Establishment of Fund 56 as an internal service fund for the county’s self-insured employee health plan to receive contributions and pay claims and fees. Adopted; staff to return with supporting policies. - Resolutions 25-60 and 25-61: Clean-up of vehicle title/sale records for two 2016 Dodge Ram pickups and the authorized sale of a donated livestock trailer for $6,600; both adopted.
During discussion, county staff explained that the book-entry values for some donated military-surplus equipment are clerical notations that do not change fund balances, and that the Fund 56 adoption will be followed by a second resolution and policy items to operationalize the fund. Vernon, the staff member presenting many of the resolutions, summarized the grant and donation totals during the meeting.
Next steps: Staff will follow through on bookkeeping entries, publish the adopted policies and return with any additional documentation or contractual clarifications referenced in the votes. The board noted some items will be revisited for policy detail in coming weeks.
