The Rockingham County Board of Commissioners on Dec. 11 reviewed an accounts-payable list totaling $3,688,641 and asked staff for clarifications about contingency and capital-fund expenditures tied to the county's new facility.

Commissioners raised questions about contingency line items and asked for definitions of contingencies and the intended use of contingency funds. County staff explained that some entries are capital fund contingencies, and that a portion of the accounts payable covers FF&E (furniture, fixtures and equipment) for the new building. Staff noted an ARPA HVAC project line (approximately $184,000) associated with KPMB Enterprises.

Board members said they wanted earlier visibility into lines that are trending "red" and asked that department heads provide preliminary summaries ahead of the January budget-transfer deadline so the board can consider line-item transfers at the January meetings. Staff said line transfers will be prepared for the first two board meetings in January and that a preliminary summary could be provided a week before the executive committee packet is due.

Commissioners emphasized the need to identify long-unused line items from prior years as candidates for reduction if budget cuts are required. Staff said many expenditures are necessary and not frivolous but agreed to provide a clearer pre-meeting summary of lines showing overrun risk.

The accounts-payable motion was called and approved by commissioners present; specific roll-call tallies were not read into the public transcript.