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Billings County adopts pre-event emergency resolution to centralize spending for large upcoming event
Summary
Commissioners voted to adopt Resolution 20-26-12 declaring a pre-event emergency so the county can track and, if appropriate, use emergency funds and department appropriations to support a large upcoming event; auditors raised concerns about using emergency funds for preplanning and asked for state-auditor review.
Billings County commissioners voted Feb. 5 to adopt a resolution declaring a pre-event emergency to centralize accounting for expenditures related to a large upcoming event. Chair said the declaration is intended to “get the ball rolling” and to provide a single place to track expenses tied to the event.
Kyle, a county department staffer, described the plan as an administrative step to consolidate previously appropriated department funds and make it easier to document reimbursements should state or federal money become available. “This is just the 1st step,” Kyle said, explaining the proposed movement of budget authority so expenses could be tracked from one account.
County financial staff raised audit concerns. The Clerk warned that the county emergency fund is typically restricted to disaster response and cautioned that using it preemptively for planning could lead to an audit finding unless the state auditor and the county attorney conclude the use is permissible. “If you’re using the emergency fund preemptively for a planned event, I don’t think that’s an appropriate use of the emergency fund,” the Clerk said.
The county’s new State’s Attorney, Jared Geatsum, said he had reviewed the resolution language and “did not have any issue with the language of it,” but he said he would look further into how the funding source interacts with existing statutory rules and the state auditor’s guidance.
After extended discussion about accountability, reimbursements and the possibility of federal or state reimbursements, Chair moved to adopt Resolution 20-26-12 and the commission voted to approve it, with the caveat that staff and the state’s attorney would follow up on audit and appropriation questions. The resolution’s adoption does not itself obligate funds; commissioners indicated further motions would be needed to transfer cash or amend budgets if additional authority is required.
Next steps: staff will consult the state auditor and clarify whether the county will treat the action as an allocation of budget authority or a cash transfer into the emergency fund, then return to the commission with recommended mechanics for tracking and reporting.
