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Board approves rolling unspent capital and special-project funds into reserves
Summary
The board unanimously approved the auditor/treasurer's recommendation to designate remaining fund balances (including $25,688 for general maintenance, $109,602 for technology projects, and $33,996 for highway capital equipment) to roll into the general fund/reserves for 2026.
The board adopted the auditor/treasurer's recommendation to designate and roll unspent equipment and special-project funds into reserves for 2026. The auditor listed specific carryover balances: general maintenance projects ($25,688), technology projects ($109,602) and highway capital equipment ($33,996), and recommended reassigning unspent capital equipment amounts back to the general fund because the board budgeted for new amounts in 2026.
A commissioner moved to adopt the designation and the motion was seconded. The board voted 'Aye' with no recorded opposition. The action formalizes how unspent capital and special-project funds will be treated in the 2026 budget process.
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