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Lawrence County adopts 2026 all-funds budget and authorizes end-of-year adjustments
Summary
The Lawrence County Board approved the 2026 all-funds appropriations budget Dec. 2 and voted to authorize the county auditor and administrator to make and later report year-end transfers and appropriations to balance 2025 accounts.
Lawrence County commissioners voted Dec. 2 to adopt the county’s 2026 all-funds appropriations budget and to authorize end-of-year accounting measures to balance 2025 accounts.
The motion to adopt the 2026 budget was moved and seconded; the chair noted that the budget had been corrected prior to presentation and the motion passed with recorded yes votes from Commissioners Finley, Holiday and Copley. The board also approved an appropriation of $375,000 to account 5110004000 and a transfer of $80,000 between internal accounts, and it voted to receive and file the county auditor’s certificate that total appropriations do not exceed official estimates of resources.
To allow staff to finalize year-end adjustments, the board authorized the county auditor to make any appropriations and transfers deemed necessary to balance 2025 accounts; the meeting record states that accounting of these actions will be provided to the commissioners and journalized at the first 2026 meeting. Separately, the board approved a motion naming the county administrator (the motion text names "Bill Bentley") to sign legal documents arising after the last 2025 meeting and before the first 2026 meeting and to make necessary appropriations and transfers; accounting of those actions will also be journalized in early 2026. The transcript also contains remarks identifying a county administrator named Dylan Bentley earlier in the meeting; the record therefore contains inconsistent naming for the administrator and this discrepancy should be verified with county staff.
The board did not discuss substantive changes to tax rates or program eliminations in the open record; follow-up accounting and journal entries are scheduled for the first meeting of 2026.
