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Lunenburg board moves Meridian landfill mitigation funds and approves transfers to cover FY25 shortfall
Summary
The board authorized recategorizing the Meridian Landfill Mitigation Account from Fund 135 to Fund 136, approved a $152,688.51 transfer from Fund 137 to Fund 135 to cover a FY25 shortfall, and prepared to transfer up to $187,000 for FY26 labor costs, noting those transfers could affect convenience-site construction plans.
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During the Oct. 9, 2025 meeting, County Administrator Tracy M. Gee advised the board that cash assets for the Meridian Landfill Mitigation Account had been coded to Fund 135 (solid waste operations) despite being held in a separate bank account, creating a misleading appearance of fund balance. To correct accounting and clarify balances, she recommended moving the mitigation account to Fund 136 (formerly Landfill Closure), transferring $152,688.51 from Fund 137 (Landfill Sites Fund) to Fund 135 to cover a FY25 shortfall and preparing to transfer up to $187,000 to cover labor expenses for FY26.
Administrator Gee noted Fund 137’s June cash balance was $416,645.06 (accruals excluded), which after the $152,688.51 transfer would leave $263,956.55 available; using up to $187,000 could preclude constructing new convenience sites that cost approximately $150,000–$200,000 each. She suggested funds from a solar siting agreement as an alternative funding source. The board unanimously approved the accounting recategorization and the transfers as recommended.
Why it matters: The action corrects fund accounting to reflect where mitigation assets are held, addresses an immediate FY25 funding shortfall for solid-waste operations, and flags potential impacts on planned capital projects for convenience-site construction.
Next steps: The county will complete accounting transfers and may revisit capital plans depending on remaining fund balances.
