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Spencer County Fiscal Court approves $1.43 million budget amendment to add CARES, FEMA and surplus receipts

Spencer County Fiscal Court · March 1, 2026
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Summary

Spencer County Fiscal Court approved Ordinance No. 3 (second reading), amending the 2020–21 budget to add about $1,428,851 in unbudgeted receipts from CARES, FEMA, surplus sales and transfers and to reallocate expenditures across multiple departments.

Spencer County Fiscal Court approved the second reading of Ordinance No. 3 on Nov. 16, 2020, amending the county's 2020–21 budget to reflect roughly $1,428,851 in unbudgeted receipts and related spending adjustments.

The amendment, presented as Ordinance #3 Amendment #1, records new and revised line items, including CARES funds, federal grants transfers and surplus sales. According to the ordinance text, receipt-line changes total $1,428,851 and the amendment changes expenditure accounts for public safety, EMS, road equipment and reserve-for-transfer accounts. Treasurer Doug Williams was present for the discussion and the measure passed on a roll-call vote with all members present voting "aye." The motion was made by Esq. Beaverson and seconded by Esq. M. Moody.

Court documents list specific account adjustments included in the amendment: transfers in for federal grants ($658,000), CARES receipts ($658,000 moved between accounts in the ordinance language), surplus and sale-of-road-material receipts, and multiple transfers between funds. On the spending side the ordinance lists increases for sheriff deputies, EMS salaries and medical equipment, new road equipment, and reserves for transfers; some expenditure lines show decreases or reclassifications as part of the amendment.

Judge/Executive John Riley noted Treasurer Doug Williams had been present throughout the meeting while the court considered the item. The fiscal amendment text submitted with the meeting minutes supplies the detailed account codes and dollar amounts that form the legal basis for the change.

The amendment becomes part of the county's adopted 2020–21 budget after the second-reading approval; the court did not withhold any portion of the amendment for further study and directed staff to process the account adjustments shown in the ordinance. There was no recorded formal dissent on the second reading.

Next steps: the amendment will be implemented in the county's accounting system and the county treasurer will reflect the adjustments in upcoming financial statements and reports to the state local finance officer, as required by law.