Perry County auditor identifies dormant accounts; council moves $141,432.84 into general fund

Perry County Council and Board of Commissioners (joint meeting) · January 23, 2026

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Summary

County auditor presented a review of dormant funds and recommended transfers under State Board of Accounts guidance. Council voted 6-0 to sweep 15 dormant accounts totaling $141,432.84 into the general fund and approved related smaller cash transfers to active funds.

County auditor reviewed a set of accounts inactive since 2019 or earlier and recommended transfers under State Board of Accounts guidance and Indiana statute for dormant funds.

The auditor explained several funds had closed grant activity and that some balances should either be transferred to active matching grant accounts or swept to the general fund. She cited specific examples — an emergency-preparedness account with $413.09 and an animal shelter dormant fund with $3,868.73 — and recommended moving small balances into corresponding active funds when appropriate.

Council voted to transfer 15 dormant accounts totaling $141,432.84 into the general fund. Members also approved cash transfers related to community corrections ($352.75 into the retirement fund) and the animal shelter restricted fund ($3,868.73 moved into active animal shelter fund). The auditor said she had State Board of Accounts guidance and would bring line-item recommendations to a future meeting where more detailed allocation decisions would be recorded.