[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99,111],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6488541,"mediaKeyId","5448484-57baac78c62732a772b7c09439e665f6","parentId",5448484,"title","Marathon County audit yields clean opinion; $8 million loan and budget choices shrink available fund balance","audioSeconds",179,"startMs",283000,"endMs",462000,"viewUrl","/Search/View?dp=1&key=5448484-57baac78c62732a772b7c09439e665f6&start=283&end=462","thumbnailUrl","https://assets.pipeline.soar.com/5448484-57baac78c62732a772b7c09439e665f6/thumbnail_283000.jpg","articleUrl","/articles/6488541/Marathon-County/Wisconsin/Marathon-County-audit-yields-clean-opinion-8-million-loan-and-budget-choices-shrink-available-fund-balance","mediaUrl","https://secure.pipeline.soar.com/6488541-f767aa139312f5eff6856527142d99bd/orig.mp4?Expires=1776681192&Signature=iMJmJUD91mnWcjDQLde61UBmoAqVbpYPzh8zsIPPFJmg3NgZMYIawJrQ49L7o3meGLktAQ7rUB-q7ItmRHg~AFrI--pJRf6FWfqa7wxedWZo9vqA1sxNqNPNsJMBfvWE0006t3F5kO6HzwVJS84w3t8ZOSZel7ZxYBKNFi5xKsKv81kgYsETKCIW-bUs7oySifsci1sIJzE~kN3QDpHJgye8CCn9i3jN4yZMyMGfWue6rU7oG6tHBIgv2ZIL2cpt-E5JYoS0wxKHOQWpRxqQQ0CyKFx2gI2krrJ3afwQawCfYCt2qhGCjI1qcEpILM6sboVkRVvj4NSn7OhC5~Htqw__&Key-Pair-Id=KUT5TJCACFTXG","author","Marathon County, WI","date","2025-07-22T22:39:05.733Z","article","The Marathon County Human Resources, Finance and Property Committee heard a report on the county's 2024 draft financial statements that said auditors will issue an unmodified (clean) opinion and that the county's fund balance has fallen after recent commitments, including an $8,000,000 loan cited in the audit materials.

County Administrator Leonard told the committee the draft financials show an \"unmodified opinion\" and that staff will return in August with final audit acceptance; the county submitted the audit in July as required. John, a partner from audit firm Baker Tilly, said the audit team \"did issue a clean opinion\" on the financial statements and noted improvements in the audit process compared with recent years.

The audit materials include an annual comprehensive financial report, the first such submission since 2018, which Administrator Leonard and the auditors said increases transparency by adding historical comparative schedules. The auditors told the committee the county made several accounting restatements this year (including landfill depreciation and adjustments to a social services fund tied to the ERP conversion) and implemented new GASB standards for reporting restatements and for compensated absences.

Why it matters: A clean audit opinion affirms the financial statements' presentation; at the same time, the committee was warned that available reserves for operations have fallen. Leonard told the committee that the county used the fund-balance rollover strategy to support capital needs, and that allocations and an $8 million loan referenced in the packet reduced the unassigned general-fund balance and left less available working capital than the committee's existing designation.

Details from the presentation:
- Draft issuance timing: auditors issued a draft on June 20, earlier than last year, which staff and auditors attributed to improvements in finance operations and coordination across departments.
- Comprehensive financial report: staff prepared a 125-page report with management's discussion and analysis and a statistical section that includes multi-year trends for debt, fund balance, and revenue capacity.
- Restatements and GASB: the auditors reported restatements in the landfill and a social services fund tied to ERP implementation; GASB Statements 100 and 101 were implemented in the financials.
- Fund balance specifics: the presentation described nonspendable, restricted, committed, assigned and unassigned components. Administrator Leonard and the auditors said assigned balances rose, largely because of the $8,000,000 item described in the audit packet; unassigned fund balance declined materially as a result of that commitment and other budgeted uses.
- Debt and debt service: auditors showed the county is using a small portion of its statutory general-obligation debt capacity; debt levels have trended down as older bonds are retired.

Committee discussion and next steps: Committee members pressed staff on centralizing financial controls and internal controls over cash, which the auditor described as a recurring risk in counties with decentralized accounts. Administrator Leonard said staff are working to centralize some reporting and strengthen oversight; Sam, the county finance lead, said changes in procedures should reduce control findings in 2025.

No formal action was taken to accept the final audit at this meeting; staff told the committee the final audit acceptance and the comprehensive financial report will be brought back for action at the committee's August meeting.

Ending: The committee agreed administrators should continue to refine the fund-balance policy and bring a revised policy and the finalized audit to the August meeting for formal acceptance.","mediaType","Video","parentTitle","Marathon County Human Resources Finance & Property Committee Meeting - 7/22/2025","oneSentenceSummary","The Marathon County Human Resources, Finance and Property Committee heard that auditors will issue an unmodified (clean) opinion on the county's 2024 financial statements while staff warned that an $8,000,000 loan and recent budget decisions have reduced the unassigned general-fund balance.","taxTitle","Marathon County, Wisconsin","taxId",4560,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488523,"Committee accepts $8,000 DNR grant for lake protection and shoreland improvements",67,7721000,7788000,"/Search/View?dp=1&key=5448484-57baac78c62732a772b7c09439e665f6&start=7721&end=7788","https://assets.pipeline.soar.com/5448484-57baac78c62732a772b7c09439e665f6/thumbnail_7721000.jpg","/articles/6488523/Marathon-County/Wisconsin/Committee-accepts-8000-DNR-grant-for-lake-protection-and-shoreland-improvements","https://secure.pipeline.soar.com/6488523-e2df69d879eedc2c82729e177afa59e5/orig.mp4?Expires=1776681192&Signature=N2LmC~YThm5SPYLg5Pm5DQIHBlUeMIK43PtlYe3lDiUB3ojdNiFfnf-oM64A8YrlWiydoKF8lh6d0RWW2Uk7Olotbz5gX7uarI~fUHiTkkYYF498Bav4pDAizlLGBbv0PzXHptv1~VNBiAsBZrCcu-BFhTlkGKHBvcMxtKEy1Tk7yXGjgLJJk2-AXSPXYPd79~RjY8BeQGPtGTTt8mnRjTvGKTV3YQqL~ekEsntt7PnuuuvF7oGR9l9yCrGws4yMcPnvIccg22Fu-rQ7A-uCn6HDMAxXjknkWrjPCEscG1mZl2MJV33JsaQMDaZeVwiHfbOJYDqc09S2aSffT0dslg__&Key-Pair-Id=KUT5TJCACFTXG","The Marathon County Human Resources, Finance and Property Committee voted unanimously to accept an $8,000 grant from the Wisconsin Department of Natural Resources for lake protection and shoreland improvement projects.

Lori, representing county conservation staff, told the committee the county can group landowner projects to improve the chances of receiving DNR funding and that staff are prepared to begin work on Big Bass Lake projects in August if the county board approves the grant acceptance. Vice Chair Marshall moved approval and Supervisor Poole seconded; the committee approved the budget transfer and grant acceptance by voice vote with no opposition.

Ending: Staff will proceed with the DNR-funded activities if the full County Board confirms the grant; project implementation timelines will follow DNR and county procurement rules.","Marathon County accepted an $8,000 Wisconsin DNR grant aimed at lake protection and shoreland improvements; staff said the funds will support neighbor-led projects on Big Bass Lake if approved by the county board.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488528,"Committee approves donor recognition for Forensic Science Center: Greenheck Foundation, North Central Technical College acknowledged",144,3326000,3470000,"/Search/View?dp=1&key=5448484-57baac78c62732a772b7c09439e665f6&start=3326&end=3470","https://assets.pipeline.soar.com/5448484-57baac78c62732a772b7c09439e665f6/thumbnail_3326000.jpg","/articles/6488528/Marathon-County/Wisconsin/Committee-approves-donor-recognition-for-Forensic-Science-Center-Greenheck-Foundation-North-Central-Technical-College-acknowledged","https://secure.pipeline.soar.com/6488528-491e80f1548fe32c33679408941880bb/orig.mp4?Expires=1776681192&Signature=G78WTdFNvf2VXkq91SjOXtYJ9j5rfRe24LBKmn9113sMHMIXgrJToAtXMhxL5zYP0W9-sghbUCJNXuHWhonnrRDVnbf9Qwh0ItZqB5GWx8xfHwjIY6gIOy9fQHNo1dZ~6MEFSmKgVXGL6RE~AxJpiMq80ln8Z9tOx3rVKKt06s1CTl8lTPwFO9T677mHShSRkEDyxA1zu6cxXyFSKuif6SGt0GjKBbDdEXjGlqGnowxGFQmhWhw3bBBCZ2WwwnGlzX3Xdrb0GoKkDtol~CwWt759L9eXCjxT2Ln~zwmLKcp1l~y8BEINTIBBei-WQjsVdPsNCMvSQSD-ynOFNVtkoQ__&Key-Pair-Id=KUT5TJCACFTXG","The Marathon County Human Resources, Finance and Property Committee approved donor recognition for major funders of the county's new Forensic Science Center and agreed to forward the recommendation to the full County Board.

Administrator Leonard told the committee donors include a $1,000,000 gift from the B. A. and Esther Greenheck Foundation and approximately $600,000 in contributions from North Central Technical College, derived from reinvested land sale proceeds, facility furnishings and a cash contribution toward an x-ray machine. Under the county's donor recognition policy, the county proposed signage on the center's observation deck recognizing the Greenheck Foundation and signage adjacent to a primary conference or training room recognizing North Central Technical College.

Chair Gibbs moved approval and instructed staff to forward the item to the full Board for consideration; Supervisor Pool seconded. The committee approved the motion by unanimous voice vote.

Ending: With committee approval, the recognition plan will be transmitted to the full County Board for final action in advance of the facility's grand opening.","Marathon County committee voted unanimously to approve recognition signage in the new Forensic Science Center for a $1,000,000 gift from the B. A. and Esther Greenheck Foundation and approximately $600,000 in contributions from North Central Technical College; staff will forward the matter to the full County Board for final approval.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488532,"Committee directs administration to release RFP for UWSP Wausau dorm redevelopment",73,2950000,3023000,"/Search/View?dp=1&key=5448484-57baac78c62732a772b7c09439e665f6&start=2950&end=3023","https://assets.pipeline.soar.com/5448484-57baac78c62732a772b7c09439e665f6/thumbnail_2950000.jpg","/articles/6488532/Marathon-County/Wisconsin/Committee-directs-administration-to-release-RFP-for-UWSP-Wausau-dorm-redevelopment","https://secure.pipeline.soar.com/6488532-51098c51c8c28be4a52a52ff3649f683/orig.mp4?Expires=1776681192&Signature=FcmjyhoTD6V0ieWk~aIOiOf3mAwDnJdT74eOFO5X5TBLvVAKzZHnoLbFmcv6JwkcCNUbzyj24UFVotp4pH~3p7rPqh96rixHdabprUurmDs6sWM7K-Zb9oDZqyc4NL56fLo7nI1tjEJKfMOK-QgoCTcK~un~zm0Jyy7ETcTHTqD3d4zGa7KkV0Sfessw0Eav5N8h-~9Lnj1NLEnfowXg4uLf41Jij52-YE9s-Ccp0TeGAqJ2yqBvWnwLPJpit9I9Ov7L6pdg-A1cellhAb2vh9G5HFRmjbf8bpHr6Gyt7JVO6splwLNViuio0bj1Ql5-QiTvxLNbws~kGpcx24U8hA__&Key-Pair-Id=KUT5TJCACFTXG","The Marathon County Human Resources, Finance and Property Committee unanimously directed administration to release a request for proposals (RFP) for redevelopment of the UW-Stevens Point Wausau dormitory parcel.

Vice Chair Marshall made the motion to direct administration to release the RFP \"related to the UWSP Wausau dormitory, including redevelopment of that facility or parcel,\" and Supervisor Pool seconded. The chair called for a voice vote; members voted aye and the motion carried unanimously.

County Administrator Leonard said staff have already begun drafting the RFP and are prepared to proceed if the committee gives formal direction; Leonard said the step advances transparency and follows prior committee and Education-Economic Development Committee discussion. The administrator indicated staff would return with procurement materials and further details as the RFP process unfolds.

Ending: With the committee's unanimous direction, procurement staff will finalize and issue the RFP and return to committee or the board as necessary during the solicitation and evaluation process.","Marathon County's committee voted unanimously to direct county administration to issue a request for proposals for redevelopment of the University of Wisconsin-Stevens Point Wausau dormitory property or parcel, sending implementation work to staff for procurement.",{"_33":112,"_35":36,"_37":38,"_39":113,"_41":114,"_43":115,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6488536,"Committee forwards budget assumptions to full board, sets 5% utility increase and directs focus on non-levy revenue",1281,6420000,7701000,"/Search/View?dp=1&key=5448484-57baac78c62732a772b7c09439e665f6&start=6420&end=7701","https://assets.pipeline.soar.com/5448484-57baac78c62732a772b7c09439e665f6/thumbnail_6420000.jpg","/articles/6488536/Marathon-County/Wisconsin/Committee-forwards-budget-assumptions-to-full-board-sets-5-utility-increase-and-directs-focus-on-non-levy-revenue","https://secure.pipeline.soar.com/6488536-21c3d40c0285ff06140707f73c1daa4a/orig.mp4?Expires=1776681192&Signature=OI0qvRBIwv3MHqlSMFStEv7iPu8Yi5g2yOcqSm5zUHttbvejFChtZPYAO6jSHsQPJ053SjBkU0dQjgP6zrCxquMAr2V8Zur6jQ-pjyI0UAKBjmH8365za6rs1y~BAymr-1Gn~HRERVG0pL3NH6X-cCzDbRreE5uA563F80QtgXOS~B8sssV-8WndKPd-4HxgrkouGqlSY0a0xH1p2i63z-GvwSE9u95ji21GKBPstQo9UMe0oK9kevJ-5AsfEZpqSWo2Fxec~RHSN9DCWt9eK0PkbcPggttJKGHSi3GpjFqrZcGZLf7mVq6kGdNC2wCq5WXJd4lxi8FGmgPHbINtkg__&Key-Pair-Id=KUT5TJCACFTXG","The Marathon County Human Resources, Finance and Property Committee approved a set of budget assumptions to send to the full County Board and made specific adjustments to guide 2026 budget development, including a 5% assumption for utility cost increases and language directing staff to \"maximize use of non-levy revenue streams\" to help preserve a sustainable levy rate.

The committee moved the assumptions to the Board after debate on several line items. Chair Gibbs moved the packet of assumptions to the Board, and Supervisor Lemmer seconded; the motion carried but not unanimously. During discussion Vice Chair Marshall argued for a lower health-insurance expense assumption and later moved an amendment to cap the 2026 health-insurance increase at 3.4%; that motion failed. The committee did adopt an amendment, moved by Supervisor Poole and seconded by Vice Chair Marshall, instructing administration to seek non-levy revenue sources where feasible to reduce pressure on the tax levy.

Specific budgeting assumptions and decisions discussed or adopted in committee included:
- Revenue and levy assumptions cited in the packet: a 1% sales-tax increase assumption, 1.75% levy increase assumption tied to net new construction, and a 3.4% shared-revenue assumption (listed in the draft assumptions staff presented). These figures are assumptions to guide department budget preparation, not final policy decisions.
- Utility costs: the committee inserted a 5% increase assumption for utility costs (gas, electric, water) to guide the 2026 budgeting process. Facilities and maintenance staff briefed the committee on expected fuel and electric rate increases and on ongoing energy-efficiency work intended to reduce consumption.
- Health insurance: staff proposed a 6.5% assumption for health insurance costs. Vice Chair Marshall moved to lower that assumption to 3.4% (matching the shared-revenue assumption); that motion failed on the floor. Committee language retained a higher budget assumption while directing staff to limit levy impact by considering plan design changes, increased employee contributions, or other measures.

Committee members asked for follow-up information and flagged priorities:
- Administration and the finance director were asked to continue work on centralization of financial reporting and controls to improve budget transparency and reduce audit risks.
- Facilities staff were directed to continue energy-efficiency measures and to provide detailed utility-account-level estimates so the committee can refine assumptions; committee members emphasized reducing building footprint (by divesting vacant properties) as a potential ongoing utility saving.

Why it matters: Budget assumptions guide department requests and the administrator's proposed budget; the decisions influence how much pressure will be carried by the property-tax levy versus fees, grants and other non-levy sources.

Ending: The committee forwarded the assumptions and the committee's amendments to the full County Board for final deliberation during the formal 2026 budget process.","The Marathon County Human Resources, Finance and Property Committee approved budget assumptions to send to the full County Board, inserted a 5% escalation for utility costs in the 2026 assumptions, and adopted language directing administration to maximize non-levy revenue streams to help limit property-tax pressure. A proposal to cap the","actionData","errors"]

Article not found

Marathon County audit yields clean opinion; $8 million loan and budget choices shrink available fund balance

Committee accepts $8,000 DNR grant for lake protection and shoreland improvements

Committee approves donor recognition for Forensic Science Center: Greenheck Foundation, North Central Technical College acknowledged

Committee directs administration to release RFP for UWSP Wausau dorm redevelopment

Committee forwards budget assumptions to full board, sets 5% utility increase and directs focus on non-levy revenue