Madison County commissioners approve five-pay-period payroll correction for salaried staff

Madison County commissioners voted April 23 to correct underpayments to salaried employees by spreading the adjustment over five pay periods.

The move, approved 2-1, means exempt positions will be made whole on June 19, 2026, and the county plans for new wages to take effect July 7, 2026. Commissioners discussed two primary correction schedules — spreading the adjustment over five pay periods so the county completes corrections by June 19, or over six pay periods with the final payment in July — and a third operational option that would split the adjustment over five pay periods and issue a special check to affected employees.

Vicki Tilstra, Finance, outlined the accounting mechanics and the advantages and disadvantages of each schedule under governmental accounting rules. Treasurer Shelly Burke said the county would need to record a retrospective journal voucher to align the governmental accounting figures and move the expense into fiscal year 2025-2026 as directed by the commissioners.

Commissioner William A. Todd moved to adopt the five-pay-period correction; Commissioner Duke W. Gilman seconded. The motion passed with Commissioners Ronald E. Nye and Duke W. Gilman voting in favor and Commissioner William A. Todd recorded as voting against the motion. The text of the resolution directs accounting to move the expense from June 20 to June 30, 2026, via a journal voucher back to fiscal year 2025-2026.

Meeting minutes note a contemporaneous suggestion to issue a special check alongside a five-period spread as an alternative implementation method; the board did not adopt a separate special-check directive in the recorded motion. No public comment was recorded.

The special meeting adjourned at 10:16 p.m. The board’s next regular meeting is scheduled for April 28, 2026, at 10:00 a.m. in the Public Meeting Room of the Administrative Building in Virginia City.