The Worcester County Commissioners unanimously approved end-of-year budget transfers and the reserve for encumbrances for FY21 on Tuesday, two annual audit processes that help close out the fiscal year.
In a memo to the commissioners, Chief Administrative Officer Weston Young totaled the amount to be transferred from the FY21 at $398,958. There are still savings left over for the county after the transfers are completed.
Among the biggest items on the transfer list were $24,950 for capital equipment and building improvements from the Department of Corrections; $30,120 for administrative expense, postage and freight from the Elections Office; $63,200 for vehicle operating expenses and maintenance from the Sheriff’s Office; and $110,375 for equipment and software maintenance from Emergency Services.
The reserve for encumbrances is another required component of the general fund annual audit, another memo from Young said.
“(It) would set aside or commit funds for contracts and purchase orders that will be fulfilled in a subsequent fiscal period,” the memo stated. "At fiscal year-end, encumbrances still open are accounted for as a reservation of fund balance.
About $2.94 million is sub-totaled for projects that have been committed and are currently underway, including the Environmental Programs water and sewer plan update, Emergency Services CAD to CAD patch and various Parks projects.
About $259,000 is sub-totaled for items that include a library outreach vehicle — which was approved by the commissioners earlier on Tuesday — and carryover of matching funds for rural legacy and conservation projects.
Any purchase that exceeds $25,000 must be reviewed and approved by the commissioners before being placed out to bid, the memo said. Expenses under $10,000 can be made administratively through the requesting department after soliciting estimates in search of the “most favorable cost” to the county.