Codington County adopts 2012 budget and levies; sets spending priorities

Codington County commissioners finalized the county’s 2012 annual budget at their Dec. 28 meeting, approving a spending plan for county operations and capital that county staff had presented after a public hearing. The adopted budget includes a general county levy and sets aside designated surplus cash for future building projects.

The board also adopted a revision of its filing of spending priorities to comply with legislative audit guidance: restricted funds must be spent first, followed by committed, assigned and then unassigned balances. Commissioners set aside $2,665,000 in general‑fund cash for future capital projects and approved other end‑of‑year transfers and supplements, including FEMA and Homeland Security grant reimbursements.

County officials emphasized the decision reflects the need to preserve cash while maintaining services. Auditors will forward final levy figures to the state for certification. The board’s action followed review of department budgets and two weeks of budget hearings earlier in November and December. No changes were made to the locally requested levy following the required public notice and hearing process.

What’s next: the Finance office will publish the certified 2012 levy rates and the county will proceed with routine year‑end accounting, including scheduled transfers and grant closeouts.