Committee recommends 2025 year-end budget amendment to full Jackson County board

Finance staff presented a year-end budget amendment and the committee voted to send the proposal to the full Jackson County Board of Commissioners for final action.

Presenter Cecilia said the county’s fund balance is about 25% and the amendment proposes reducing that to 22% by planning a $2 million–$2.5 million use of fund balance and transferring roughly $3.8 million from the general fund into public improvement/building and equipment funds. Cecilia described an anticipated one-time excess revenue for the year of about $1.4 million and proposed, under board policy, to transfer those excesses into an equipment fund and capital accounts.

Key allocations discussed included a proposed $1,000,000 for jail capital needs, funds for medical examiner office space, a $300,000 transfer to the equipment fund from interest earned on ARPA dollars, and about $42,000 related to fairgrounds bleacher work. Cecilia said property taxes and interest drove part of the revenue increase and noted staffing turnover reduced certain expenditures.

Commissioner Pulaski said the use of fund balance initially caused him alarm but acknowledged the plan would effectively set money aside for projects expected in future years rather than fund recurring expenses. Pulaski moved to recommend the amendment to the full board; the committee voted in favor and the motion carried.

The amendment will be considered by the full board; the committee’s action was a recommendation rather than final approval.