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Sevier County committee updates accounting policy to use restricted funds first
Sevier County Board of Commissioners · March 1, 2026
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Summary
The Budget Committee unanimously approved a resolution Dec. 8 to amend county policy so restricted funds are applied before unrestricted funds in every county fund, a change officials said aligns the county with GASB guidance and federal tax compliance.
Sevier County’s Budget Committee unanimously approved a resolution Dec. 8 to change how the county applies restricted and unrestricted funds.
Mayor Larry Waters presented the proposal and Director of Finance & Administration Brooke Huffaker told the committee…
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