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Delaware County Excise Board approves monthly estimates, several fund transfers in brief special session
Summary
The Delaware County Excise Board met April 8, 2026, adopted monthly estimates of needs for highway, fire and special funds and recorded a series of transfers; minutes and appropriations were approved and the meeting adjourned at 8:36 a.m.
The Delaware County Excise Board approved monthly estimates of needs and appropriations across highway, fire department, special and miscellaneous accounts during a brief special session on April 8, 2026. Chairman Doug Smith called the meeting to order at 8:32 a.m.; Vice-Chairman Steve Odle moved the approvals and County Clerk Barbara Barnes recorded the minutes.
The board voted to approve routine items on the agenda, beginning with a motion by Steve Odle, seconded by Doug Smith, to adopt the minutes of the regular March 11, 2026 meeting and the special March 30, 2026 meeting; the motion carried on a unanimous vote. The board then considered the "308 Monthly Estimate of Needs and Request for Appropriations," which included detailed line-item allocations for county highway operations (personal services, maintenance and operations, lease purchase, interest and miscellaneous forfeitures) across Districts 1–3. The transcript shows line-item totals of $266,548.74 for the primary highway lines and $83,091.08 for Highway PACT accounts.
Board members also reviewed and approved detailed appropriations for volunteer and municipal fire departments in the county, listing maintenance & operations, capital outlay, rentals/leases and small interest entries for departments including Bernice, Butler, Colcord, Cleora, Cowskin, Eucha, Flint Ridge, Grove, Hickory Grove, Jay, Kansas, Kenwood, Leach, Lakemont Shores, Monkey Island, Oaks, Tiff City, TiaJuana, West Siloam Springs and Zena. The transcript records consolidated miscellaneous and special fund items (including use tax receipts, health department transfers, CBRI allocations, REAP grant entries, ARPA interest and an escrow account) and reports a special-fund total of $564,604.85 for listed specials; after the totals were read the transcript records "All voted aye. Motion carried." following these appropriations.
Under transfers, the board recorded a motion by Steve Odle, seconded by Doug Smith, to approve a $2,126 error-correction transfer from account 1209-1-1000-1110 (County Clerk RMP) to account 7210-1-1400-2005 (Court Clerk RMP). The board also considered multiple transfers of appropriations: a $19,839.16 move from Sheriff Commissary M&O to Sheriff Commissary full-time salaries; a $109,084.22 transfer from Sheriff Service Fee boarding of prisoners to Sheriff Service Fee full-time salaries; and two reallocation entries within the Assessor accounts totaling $3,000.00 and $11,000.00 (split between personal services and travel lines). The transcript records the motions and account numbers for these transfers; it does not show roll-call tallies for each individual transfer in the record.
No members of the public were present for comment. Vice-Chairman Odle moved to adjourn at 8:36 a.m.; Doug Smith seconded and the meeting closed on a unanimous vote. County Clerk Barbara Barnes attested the minutes.
Votes at a glance - Agenda #1 — Approval of minutes (March 11, March 30): mover Steve Odle; seconder Doug Smith; result: all voted aye, motion carried. - Agenda #2 — Monthly Estimate of Needs and Request for Appropriations (highway, fire departments, misc, specials): mover Steve Odle; seconder Doug Smith; result: transcript records "All voted aye. Motion carried." for the listed appropriations. Totals include $266,548.74 for primary highway lines and $83,091.08 for Highway PACT; specials total $564,604.85 as listed in the minutes. - Agenda #3 — Transfer (error correction) $2,126 from County Clerk RMP to Court Clerk RMP: mover Steve Odle; seconder Doug Smith; transcript records the motion and accounts; roll-call not recorded in transcript. - Agenda #4 — Transfers of appropriations (Sheriff commissary, Sheriff service fees, Assessor reallocations): mover Steve Odle; seconder Doug Smith; motions recorded with account numbers and amounts; roll-call tallies for each transfer not shown in the transcript. - Agenda #6 — Adjournment at 8:36 a.m.: mover Steve Odle; seconder Doug Smith; result: all voted aye, motion carried.
What the record shows and what it does not: the transcript provides line-item account numbers and dollar amounts for all listed appropriations and transfers and records unanimous approval for the main appropriations reading. For several specific transfers the transcript records the motions and account movements but does not include a separate roll-call or vote tally in the printed minutes; the article notes that absence rather than assuming an unrecorded vote.
Next steps: the minutes were attested by County Clerk Barbara Barnes and will serve as the official record; no further action was recorded in this session.
