Custer County commissioners on Dec. 31 adopted a series of year-end financial resolutions that moved small fund balances into restricted accounts, accepted $39,948.51 in monetary donations and approved $74,652.72 in accounts payable as the county closed its 2024 books.

The actions, taken at a regularly scheduled meeting in Westcliffe, covered routine transfers and year-end housekeeping: moving $4,013.77 in interest into the Conservation Trust Fund (resolution 24-31); transferring $2,000 from the surcharge recording fund to the general fund to cover online records storage (resolution 24-32); appropriating $15,000 from the Conservation Trust Fund balance into a community projects line (resolution 24-33); and moving $26,000 from the self-insurance fund balance into self-insurance expense lines to cover unbudgeted costs (resolution 24-34). The board also approved acceptance of $39,948.51 in 2024 monetary donations (resolution 24-30) and an accounts-payable register totaling $74,652.72.

Why it matters: the transfers reconcile year-end accounting and ensure restricted funds remain in their designated accounts, county officials said. Several speakers at the dais emphasized that conservation trust and similar funds are "restricted funds" and must be moved into the correct fund lines so the county's expenses do not exceed budgeted amounts.

Details of key votes and motions
- Resolution 24-30 (receipt of 2024 monetary donations): accepted $39,948.51 and removed tourism from the list of recipient accounts. Motion adopted.
- Accounts payable: the board approved the accounts-payable report, $74,652.72. Motion adopted.
- Resolution 24-31 (operational funds transfer to Conservation Trust Fund): moved $4,013.77 in interest into Fund 45; motion adopted.
- Resolution 24-32 (surcharge recording fund transfer): moved $2,000 to the general fund to offset online storage costs for recorded documents; motion adopted. County staff said the county uses a statewide online-records system and that annual storage costs are borne by the county and offset in part by the recording surcharge.
- Resolution 24-33 (Conservation Trust Fund appropriation): appropriated $15,000 from the fund balance into the Conservation Trust Fund community projects line to cover approved expenses; motion adopted.
- Resolution 24-34 (self-insurance transfers): moved $26,000 from the self-insurance fund balance into appropriate expense lines to cover unbudgeted costs; motion adopted.

Board business and appointments
The board named a primary and alternate representative to the county health pool (CTSI). The motion named "Lucas" as the county's primary representative and Commissioner Canda as the alternate; the motion passed on a voice vote.

Public comment and schedule
No substantive public opposition was raised on the financial items. Commissioners confirmed upcoming meeting dates in January and discussed posting staff reports and agendas on the county website. The meeting adjourned at 9:29 a.m.

Notes: amounts and resolution numbers are taken from the meeting record and the staff reports presented at the meeting. Where staff referred to grant applications or prior discussions (for example, applying surcharge recording funds to storage or grant periods going back to 2021), those references were described by staff as background and were not finalized during the meeting.