Buckhannon City Council approves levy order after finance director flags higher-than-expected carry-over

The Buckhannon City Council approved the levy order and property tax rate sheets for fiscal year 2025-2026 at a special session on April 15, 2025, after receiving a notice from the West Virginia State Auditor’s Office and hearing an accounting of unexpended budget items.

Amberle Jenkins, assistant recorder and director of finance, told the council the State Auditor’s office had commented that the carry-over on July 1, 2024 was larger than the expected balance on hand. Jenkins said several large budgeted items scheduled for fiscal year 2023–24 were not expensed by June 30, 2024, which affected year-end balances. She listed engineering services for the Stockert project (-$87,000); street projects (-$97,000); street paving (-$53,500); the Stockert Youth Building project (-$181,000); police equipment ($35,500 not expended as of June 30); police salaries ($52,000); and street salaries ($51,500).

Jenkins also noted the Charles Gibson Library levy is set at $1.43 per $100 of assessed value rather than $1.50; under that levy the maximum collection for the library cannot exceed $106,674 for the period ending June 30, 2026. Those figures were presented to the council as part of the levy order and rate sheets.

Jack Reger moved to approve the levy order and rate sheets as presented; Scott Randall seconded the motion, which the council carried. The record does not list individual roll-call votes; the minutes state only that the motion carried.

With no further business, Pam Bucklew moved to adjourn; David Thomas seconded and the council adjourned at 9:08 a.m.

The meeting record states the budget had been adopted on March 18, 2025, and the budget was published in the local newspaper on March 26 and April 2, 2025. The council acknowledged receipt of the Notice of Approval of the Levy Estimate from the West Virginia State Auditor’s Office as part of the procedural record for laying the levy.