Johnson County commissioners on Dec. 4 approved a reallocation of up to $777,000 from general fund reserves to cover two items in fiscal 2025: $700,000 for sheriff’s office overtime costs and $77,000 to bridge a reimbursement gap created by a federal change to the Emergency Management Performance Grant (EMPG).

Finance staff explained the $700,000 request reflects lower-than-projected overtime for 2025 compared with earlier projections. Mark Dapp told the board the overtime need originally discussed in 2024 had been projected at $2.5 million; subsequent savings, position fills and other adjustments reduced the 2025 shortfall to $700,000. Dapp said staff track payroll and overtime continuously and that an $800,000 addition to the 2026 budget is intended to address recurring needs.

Dapp said the $77,000 EMPG request resulted from FEMA’s decision to align EMPG to the federal fiscal year (starting Oct. 1, 2025), which created an effective nine-month gap in reimbursable activity. The board discussed the possibility that federal adjustments or litigation might remedy the gap; commissioners said if federal funding later reimburses the county it would restore reserves.

Commissioner Allen Brand moved to approve the reallocation; Commissioner Myers seconded. The roll call vote was recorded as unanimous in favor. Chair Kelly and others praised sheriff’s office efforts in reducing overtime costs and complimented staff for prudent reserve management.

Dapp told commissioners the finance office and sheriff meet regularly to monitor overtime and payroll and that residual contingency funds from prior years had been used to smooth previous shortfalls. The board approved the reallocation and recorded the vote.