Hardin County commissioners approve budget transfers, citing audit and GASB-96 reporting needs

The Hardin County Commissioners Court on Tuesday approved multiple fiscal-year-2025 budget amendments and transfers to prepare county accounts for the upcoming audit and to comply with GASB 96 reporting requirements.

Deborah McWilliams, the county treasurer, told the court the county’s total cash funds were $32,929,985.98. "For total in cash funds of $32,929,985.98," McWilliams said, summarizing the cash-report figures presented to the court. Candace McKinney, the county auditor, reported the total expenditures and transfers under consideration were $5,084,675.18 and explained that higher-than-normal bills were driven in part by hurricane safe-room contractor payments and grant-related disbursements.

McKinney detailed multiple adjustments, including a $41,756 transfer related to GASB 96 software-reporting requirements and creation of new technology-equipment and capitalized-reporting line items totaling $16,670. She also outlined reclassifications and transfers across departments, adjustments to airport and winter-storm fund lines, and law-enforcement grant accounting changes. "We had a transfer related to GASB 96 reporting requirements," McKinney said.

Commissioners discussed a line-item numbering correction and confirmed the changes are routine preparatory actions for the audit. On a motion and second, the court approved the amendments and transfers; the chair called for the ayes and the motion passed.

The court’s action reworks internal accounts to reflect capitalized software and other reporting requirements and to ensure spending lines align with state and audit expectations. The county auditor and treasurer said additional, more detailed documentation will be included in the minutes and remains available on the county website.