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Waynesville council adopts emergency ordinance creating fiduciary fund for Mayor's Court
Summary
The Village Council voted 6–1 on Dec. 15 to adopt Ordinance 2025-043 as an emergency, establishing Fund 9902 as a fiduciary fund for Mayor's Court to satisfy an audit finding; Councilman Lyle Anthony cast the lone dissent.
The Waynesville Village Council adopted Ordinance 2025-043 as an emergency on Dec. 15, 2025, creating a new fiduciary fund (Fund 9902) for Mayor's Court following a fiscal audit finding. The emergency adoption passed on a 6–1 roll call vote; Councilman Lyle Anthony voted no.
Clerk and Finance Director Jamie Morley told the council the change responds to an auditor requirement. "A fiduciary fund holds assets as a trustee," Morley said, describing it as a "holding" fund that records assets the Village holds on behalf of others. She told council the audit for 2023–2024 has been completed and the change is intended to align the Village's accounting with auditor expectations.
Mr. Troy Lauffer moved to waive the two-reading rule for Ordinance 2025-043; Mrs. Connie Miller seconded. Mr. Brian Blankenship then moved to adopt the ordinance as an emergency; Mr. Zack Gallagher seconded. The roll call in favor was Colvin, Gallagher, Isaacs, Lauffer, Miller and Blankenship; Mr. Anthony was recorded as opposed.
The ordinance establishes Fund 9902 as the accounting mechanism for Mayor's Court receipts that the auditor said should be separately reflected in the Village accounting system. The ordinance text and implementation steps were not included in the meeting summary and were described as "not specified" at the meeting. Council did not debate the operational details during the session.
The council adjourned at 7:37 p.m.
