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Banner County approves resolution to close three inactive funds during budget amendment hearing
Summary
The Banner County Board approved Resolution 2026-14 to close Bridge Fund 802, Judgment Fund 2175 and E911 Fund 5907 and transfer future receipts to the general fund. The board also held a public hearing on the FY 2025-26 budget amendment where staff outlined coding issues, auditor adjustments, and a proposed $81,000 transfer to cover unbudgeted courthouse repairs.
At its June 29 meeting the Banner County Board of Commissioners voted to approve Resolution 2026-14, authorizing the closure of three inactive funds and directing the county treasurer to transfer any future receipts from those funds into the general fund.
The resolution, read aloud in the meeting, lists the Bridge Fund number 802, Judgment Fund number 2175, and E911 Fund number 5907 and states that those funds are "now considered closed." Commissioners approved the measure by roll-call vote (Don: yes; Robin: yes; Lee: yes).
The vote occurred during a public hearing on the FY 2025–26 budget amendment. County budget presenter Caleb Malone walked the board through color-coded miscodings, auditor adjustments required to reconcile clerk and treasurer records, and problematic net-transfer reporting that obscures where transfers originate and where they are spent. Malone highlighted recurring issues such as motor vehicle license fees miscoded as taxes, a missing state line-code for fingerprinting, and transfers recorded as net entries that the presenter broke out by fund to show sources and destinations.
Commissioners debated whether to retain two sinking/reserve accounts (equipment sinking fund 301 and hard-surface road fund 302) or close them; several commissioners favored retaining them for anticipated future uses. Staff recommended closing funds with no activity and correcting line codes to align with the state manual.
The hearing also included discussion of an approximately $81,000 proposed transfer to cover building-and-grounds expenses caused by a hail storm and associated repairs (roof replacement, fire alarm replacement and HVAC). Staff advised that without a loan resolution the transfer could be recorded as a general expenditure; several commissioners signaled they were open to designating the payment as an emergency general expenditure rather than formalizing it as a loan. The board did not adopt a final loan resolution that day and instructed staff to draft a loan resolution for consideration at the next meeting if they decide to use a loan structure.
Staff committed to distribute preliminary worksheets quickly, the board agreed to add a budget workshop to the July 7 agenda to review worksheets and deadlines, and the public hearing was closed at 9:44 a.m.
