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GSA approves $26,120 transfer to refund a successful penalty appeal
Summary
The committee approved an internal transfer of $26,120 (appropriation 25068) to reimburse a master account after a 2024 groundwater overuse penalty was overturned on appeal; staff said this is an accounting step, not a new expenditure.
Madera County — The committee approved an accounting transfer to reimburse a master account after a penalty appeal was successful.
Emily Garcia (Madera County GSA) explained that a 2024 groundwater overuse penalty assessed to a master account in the Madera Subbasin was overturned on appeal and a refund memorandum was issued. To pay that reimbursement, staff requested transfer of appropriations 25068 in the amount of $26,120 to the refunds and reimbursements account under county accounting rules. Garcia emphasized the transfer does not create a new expenditure but simply enables the county accounting process to issue the refund.
Directors asked whether the payment covered a single master account or multiple appeals; staff said it was a single master account and that appeals occur occasionally (roughly every three to four years, staff estimated). The motion to approve the transfer passed by roll call, 2–0.
