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Franklin County supervisors adopt formal Budget Amendment Evaluation Policy
Summary
The Board adopted Resolution #2026-59 adding Section 2.7 to the county policies manual to guide when and how budget amendments are considered, emphasizing transparency, reserve protection and early communication; the adoption was unanimous.
The Franklin County Board of Supervisors voted to adopt Resolution #2026-59 on Aug. 11, 2026, adding Section 2.7, the "Budget Amendment Evaluation Policy," to the county's General Policies & Procedures Manual. The policy lays out guiding principles — including transparency, accountability and long-term planning — and clarifies responsibilities for department heads, the county auditor and the Board when evaluating requests to change budget appropriations.
Under the new policy the Board said budget amendments should generally be limited to emergencies, court or statutory requirements, unanticipated grant awards, major equipment failures, revenue adjustments or significant unanticipated operational changes. The resolution states that "the Franklin County Board of Supervisors recognizes that county departments and independently elected officials possess statutory authority to administer their respective offices," while also reserving the Board's authority to approve, condition, defer or deny amendments.
The resolution assigns procedural tasks to the auditor, including verifying available appropriations and preparing recommendations; it also includes an "Annual Budget Amendment Report" and templates for information requests. The Board adopted the resolution by roll call: Ayes — Lukensmeyer, McVicker, Vanness; Nays — None. The county clerk recorded that the amended section is effective upon passage.
