Banner County adopts amended 2025–26 budget, directs staff to file amendment with state

The Banner County Board of Commissioners on June 29 adopted an amended county budget for the fiscal year running July 1, 2025, to June 30, 2026, saying the change was necessary to correct accounting errors and to ensure compliance with state statutes. The resolution lists misbalanced funds, miscoded and mislabeled transactions, and incorrect beginning balances as reasons for the amendment and authorizes offices and departments to spend to the amounts appropriated in the amended document.

The reading of the resolution stated that revenues other than taxation and unencumbered cash balances in each fund would be used to finance the appropriations. The board also discussed a planned transfer from the inheritance tax fund (fund 2700) to cover increased building and grounds expenditures in the general fund (100). The precise dollar amount shown in the audible transcript for that transfer was unclear; the board discussed the transfer in principle and how to code it for accounting (questions were raised about whether to use account code 970).

A commissioner moved, a second was offered, and the board approved the resolution adopting the amended budget. After the vote, staff said they would forward the adopted amendment to the state for filing.

The action ensures the county’s appropriations and accounting records are aligned for the 2025–26 fiscal year and formally documents the board’s authority to extend appropriations for departments listed in the budget.