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Appling County approves FY2023 budget amendments to meet state closeout rules
Summary
The county amended several FY2023 operating budgets — including a $139,499 increase to the General Fund and $602,500 of ARPA expense adjustments — to comply with Georgia Department of Community Affairs closeout requirements for a previously completed CDBG project.
Appling County commissioners voted Jan. 9 to amend the county's fiscal year 2023 operating budgets after audit work identified required adjustments tied to the final closeout of a previously completed Community Development Block Grant (CDBG) project.
County Manager Al Meadows told the board the Georgia Department of Community Affairs (DCA) requires counties to show no expenditures over appropriations when closing out grants. To meet that requirement, the board approved increases and reallocations across several funds. The General Fund budget was increased by $139,499 with local ad valorem taxes raised to offset the change; the Hotel/Motel Fund was increased by $105,000 to account for higher-than-anticipated revenue and expenses; and the ARPA Fund had $602,500 in expense adjustments recorded as a reduction in fund balance because that fund had no revenue. The Jail Fund required only internal reallocations and no net change to its total original budget.
Commissioner Doug Harris made the motion to adopt the amendments; Commissioner Daryl Edwards seconded, and the board voted unanimously to approve the changes. Meadows said completing these amendments will allow the county to satisfy DCA requirements related to CDBG project 13p-y-0001-1-5611 and preserve eligibility for future state funding.
The board did not identify specific programmatic changes tied to the amended line items in the meeting record; the amendments were presented as technical corrections to reflect actual FY2023 expenditures and to align the county's budgets with state audit requirements.
