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Jefferson County Council approves temporary internal transfers totaling $1.315 million to cover short-term cash-flow gaps

Jefferson County County Council · January 14, 2026
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Summary

Council approved five temporary transfers — $250,000 to highway, $1,000,000 to the general fund, $40,000 to health, $25,000 to reassessment, plus $30,000 in animal-shelter donations — citing Indiana Code 36-1-8-4 and repayment by year-end.

The Jefferson County Council on Jan. 13 approved a series of temporary internal transfers to address short-term cash-flow shortfalls across county funds. Council members read and adopted multiple resolutions authorizing internal loans under Indiana Code 36-1-8-4.

Resolutions passed at the meeting included: a $250,000 transfer into the county highway fund (Resolution 2026-002); a $1,000,000 transfer into the county general fund (Resolution 2026-003); a $40,000 transfer into the county health fund (Resolution 2026-004); and a $25,000 transfer into the reassessment fund (Resolution 2026-005). Each transfer was described as temporary and was paired with a repayment deadline of Dec. 31, 2026 (or as specified in the resolution text).

Council members said these transfers are intended to cover obligations until monthly deposits are received. The resolutions cited Indiana Code 36-1-8-4 as the statutory authority to move funds between county accounts for cash-flow needs. At the meeting, members discussed recent decreases in some fund balances and noted the transfers were consistent with prior years’ short-term internal borrowing practices.

Separately, the council accepted $30,000 in restricted animal-shelter donations and authorized those funds to be allocated $15,000 for shelter supplies and $15,000 for medical needs; that additional appropriation was approved as an advertised supplemental appropriation and adopted by voice vote.

Next steps: Auditor staff will effect the transfers and note repayment schedules in county accounting; council requested staff to present periodic updates on fund balances.