Audit & Control Committee approves broad year‑end budget reconciliations; staff flag several one‑time costs and reserve uses

On Feb. 19 the Audit & Control Committee moved a large package of year‑end budget reconciliation resolutions covering many departments, districts and funds.

Departmental presenters walked through line‑item explanations for each amended resolution. Common drivers included payroll allocation corrections (dispatch and some sewer/water districts), timing differences for depreciation on newly online capital phases, overtime and unexpected operational demands (landfill hazardous‑waste events, snow‑removal/rock‑salt costs), and states or federal grant awards received after the budget was adopted (Office for the Aging supplemental funds, community development grants, and others). Where possible departments offset overruns with surpluses in other accounts; in a smaller number of cases staff recommended limited use of fund balance consistent with financial policy.

Examples discussed in committee: - Airports: Deputy Director John Mackimer said an administrative correction to grant dollar amounts for the Runway 13/31 design project will proceed through the legislature for approval. - Public facilities and highway: unusually heavy winter weather and related rock‑salt purchases were cited as the reason the department increased its use of D‑fund balance by roughly $316,761 to balance unexpected operating costs. - Water and sewer districts: several districts reported payroll allocation adjustments and equipment or depreciation timing that required year‑end amendments; most were covered by reallocating existing appropriations or recognizing surplus revenues. - Jamestown Community College: staff asked to reallocate underruns from a roofing project to cover a higher‑than‑expected generator replacement bid, relying on a contingency they had been able to build from prior savings. - Health and human services: public health reported nearly $900,000 in fund‑balance use for preschool contractual costs and related items that opened mid‑year; Office for Aging noted new supplemental grants and increased contractual spending tied to those funds.

Committee votes carried on the package items presented at the meeting. Finance staff said a handful of final accruals and one additional amendment (related to assigned counsel vouchers) remain and will be presented at next month’s meeting. Staff also committed to providing a department‑level report on vacancy‑savings impacts as part of the March packet.