Our County Auditor has informed our DA's office, that they have accumulated healthcare "matching funds" which have been unused. Now, two weeks from the end of our fiscal year, we have been informed by the Auditor, a substantial amount of money that has not been used and would we like to use it for something else? Can we do this and what do we need in writing from the Auditor to do it?

To use unexpended, but dedicated, funds, a budget amendment to effect a transfer of that money from the health care fund to the fund you would like to use is necessary. The auditor cannot make that transfer -- only the commissioners court can. I suppose that a use for "health care purposes" (such as, for instance, rape exams) could be finagled without the need for a budget transfer (depending on the specificity attached to the intended use of the currently-budgeted funds). Otherwise, it's probably dependent upon your relationship with your commissioners.

If you can't transfer the funds and are about to lose them, can you use them for a wellness center/gym, maybe some workout equipment? A lap pool or half-court for lunchtime basketball? I see yoga classes in your future.

Maybe therapeutic massage.....?

I'm not sure what healthcare "matching funds" are, but if it is money in a county "cafeteria" plan, they have to spend it in accordance with IRS Law and Regs. Basically, the unused funds must go into a "pot" and either divided equally among participants of the plan, or used for some reasonable healthcare purpose.