Keith County approves resolution to use inheritance-tax funds for juvenile services grant

The Keith County Board of Commissioners approved a resolution on Dec. 2 authorizing short-term use of an inheritance-tax account to fund grant-related expenses for Southwest Nebraska Juvenile Services.

Speaker 1 read the resolution outlining that the 2025–26 budget includes $85,052 for Southwest Juvenile Services and that $2,700 from inheritance-tax fund 2700 (misc. line 27-600-2-9) would be used to cover part of the grant cash flow until reimbursement. The resolution specifies that funds will be returned to the inheritance-tax account upon repayment by the Nebraska Crime Commission.

Speaker 5 moved to approve the resolution and Speaker 8 seconded. The motion was recorded as "Motion by Wortman, second by Irvin." A roll-call vote recorded "Yes" votes for Irvin, Wortman and Crandall; the resolution passed.

The board characterized the action as short-term cash-flow management to ensure grant expenses are paid on time and to be reimbursed by the state agency per grant terms.