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Bradley County finance committee discusses switch to 12‑month PO closeout policy; departments raise concerns
Summary
Finance Committee members met March 4 to review a newly implemented 12‑month purchase‑order closeout policy driven by auditors; county staff reported $1,106,919 in unliquidated POs and department leaders, including the sheriff, raised operational concerns about the late notice.
At a March 4 Finance Committee meeting, Chairman Milan Blake opened discussion of a policy change in the county’s purchase‑order (PO) closeout process. County officials said the change — moving to a 12‑month PO closeout window — was implemented by the County Mayor and Finance Director at auditors’ direction.
County Accountant Callie Kent told the committee that the new policy prevents departments from routinely encumbering unused funds in May for use in the next fiscal year unless the funds are designated for an ongoing project. The committee noted a total of $1,106,919 in unliquidated PO commitments in the county general fund.
Bradley County Sheriff Steve Lawson and other department leaders told the committee they rely on unliquidated POs for operational continuity and expressed concern about the timing of the change and its administrative impact. Finance Director Cassandra Stone explained the rationale and said departments should, where necessary, submit budget requests for the upcoming fiscal year rather than rely on carryover encumbrances.
The committee discussed the change and recommended that departments sufficiently document projects and submit formal budget requests where appropriate. The meeting produced no legislative vote reversing the policy; the discussion recorded the committee’s recommendation and the accounting rationale put forward by finance staff.
Why this matters: The policy affects how departments plan for multi‑year projects and close fiscal year commitments. Departments that historically relied on encumbered POs for operating continuity, including the Sheriff’s Office, said they needed notice and implementation support to avoid service disruptions.
