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Council reallocates accounting software funds to holiday pay; members debate amendment process
Summary
Council approved reallocating funds originally budgeted for accounting software to cover FYE26 holiday pay tied to a new handbook, with members debating whether a formal budget amendment is required and whether future transfers should require additional council approval.
Helena City Council discussed and approved a transfer of funds budgeted for accounting software to FYE26 personnel holiday pay to conform with a new city handbook.
Mayor Billy Rosener explained the transfer is within the General Fund and therefore "a formal budget amendment is only required if the overall budget is exceeded." Councilmember Cathy Hammann challenged whether GAAP guidance would require an amendment; Rosener and others clarified that municipal reporting follows GASB rules while GAAP addresses private‑sector accounting.
Councilmember Jeff McDaniels proposed that future intra‑fund transfers be brought to the council for review as a compromise. McDaniels said the council could consider an ordinance to require additional approval steps for such transfers. Mayor Rosener agreed to review Hammann's research and report back, and asked for a budget amendment item to be added to the June 23 agenda so members can revisit the approval thresholds.
No dollar figure for the transfer was specified in the meeting minutes. Councilmembers discussed departmental impacts and whether departmental budgets would be adjusted; the mayor said departmental budgets would reflect the transfer but the overall General Fund would remain balanced.
The decision was described as an operational reallocation rather than an amendment to the total budget; council members asked staff to prepare clearer language and, if warranted, an ordinance to set additional approval steps.
