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Columbiana County commissioners approve year-end appropriations, $5 million reserve transfer and create Capital Projects Fund
Summary
The Board of Columbiana County Commissioners unanimously approved an amended official certificate and multiple 2026 appropriations and fund transfers, established a Capital Projects Fund and set up a new Reserve Balance fund (N72); motions and resolutions passed without opposition.
The Board of Columbiana County Commissioners unanimously approved several year-end financial actions at their Dec. 17, 2025 meeting, including acceptance of the Amended Official Certificate and multiple adjustments to county appropriations and reserves. Commissioner Paparodis moved to accept the Amended Official Certificate dated Dec. 17 and detailed appropriation reductions and increases across funds; Commissioner Ginter seconded and the motion carried with all three commissioners voting aye.
Why it matters: the board approved large adjustments affecting operating and reserve accounts, including transfers from general reserves into multiple targeted funds to support capital projects, dog and kennel services, workers' compensation and other county needs. The meeting record lists two sizable appropriations reported in the certificate: A00-S01 adjustments totaling $5,896,995.30 and N40 adjustments totaling $1,788,733.94.
Key actions at a glance: the commissioners adopted Resolution #65-2025 to create a Capital Projects Fund for acquisition, construction or improvement of county fixed assets; they established a new fund titled N72 "Reserve Balance Capital Projects #3" and authorized multiple transfers from A00-S01-E-1450 to reserve and capital accounts, including $5,000,000 to N72. The board also approved a fund transfer of $80,000 to Soil and Water and additional transfers to dog & kennel, reserve accounts and workers compensation as recorded in the meeting minutes.
The meeting record also shows approval of a slate of 'Then & Now' purchase orders across departments, including significant vendor line items such as Lindy Paving ($145,900) and Kenneth Lude Flooring ($62,450.35), which passed unanimously.
What happens next: funds and appropriation changes will be reflected in county accounting following journalization; the Capital Projects Fund is now established for future asset work. The board noted there will be no meeting the following week and adjourned the session.
Votes at a glance: - Amended Official Certificate and appropriations: motion by Commissioner Paparodis, seconded by Commissioner Ginter; vote: Ginter, Paparodis, Halleck — ayes; outcome: approved. - Resolution #65-2025 (establish Capital Projects Fund): motion by Commissioner Ginter, seconded by Commissioner Paparodis; vote: unanimous; outcome: adopted. - Establishment of Fund N72 Reserve Balance Capital Projects #3: motion by Commissioner Paparodis, seconded by Commissioner Ginter; vote: unanimous; outcome: approved. - Multiple fund transfers from A00-S01-E-1450 to designated reserves and capital accounts (including $5,000,000 to N72): motion by Commissioner Ginter, seconded by Commissioner Paparodis; vote: unanimous; outcome: approved.
