On September 24, 2025, the Custer County Board of County Commissioners (BOCC) convened to discuss several budget resolutions aimed at addressing financial discrepancies from the previous year. The meeting highlighted the importance of accurate financial reporting and the need for retroactive adjustments to ensure compliance with state regulations.

The first significant resolution involved a retroactive budget amendment to increase the authorized expenditures for the capital improvement fund by $115,000. This adjustment was necessary to properly account for the purchase of a compactor, which had been previously recorded incorrectly. The resolution, authorized by the state auditor's office, does not impact the fund balance but serves to rectify the financial records for 2024.

Following this, the BOCC addressed another budget amendment concerning the self-insurance fund. An increase of $18,000 was proposed to cover deductibles from accidents that occurred late in 2024 but were not paid until 2025. This adjustment will affect the fund balance, as it recognizes expenses that have already been incurred.

A third resolution discussed was a $9,500 adjustment for the tourism fund. This amendment was necessary to account for unbudgeted expenses incurred at the end of 2024. The commissioners noted that this approach simplifies accounting processes by allowing these expenses to be recorded in the previous year's budget rather than tracking prepaid expenses, which could complicate financial reporting.

Throughout the meeting, the commissioners emphasized the importance of maintaining clear and accurate financial records. They acknowledged the need for ongoing discussions about budgeting practices, particularly regarding the timing of payments and the management of prepaid expenses. The resolutions passed unanimously, reflecting a collaborative effort to ensure fiscal responsibility and transparency within the county's financial operations.

As Custer County moves forward, these budget adjustments will help clarify financial standings and set a precedent for future budgeting practices, ensuring that the county remains compliant with state regulations while effectively managing its resources.