Kewaunee County finance committee reviews preliminary December finances and approves IT license transfer, supplemental payroll

Paul, a staff member, presented the committee with preliminary December financial results and an update on other finance items, and the committee voted to transfer funds for Microsoft server licensing and to approve supplemental payroll.

The monthly financial report for December was described as preliminary because staff will continue to receive and record 2024 items into January, February and into March. Paul said sales-tax receipts for the most recent collection in January were $181,008.30, bringing year-to-date sales-tax receipts to about $1,616,000 and putting the county roughly 4 percent above last year on that measure. Paul said contingency and year-end carryovers will be calculated in March and brought to the committee in April for any transfers or allocations.

Michelle, a staff member, reviewed tax-collection activity and said a tax-default property that the county expected to pursue was paid before the county took possession; she said taxpayers who still owe will receive a final notice at the end of the month and an administrative and publication fee of $125 will be added after that process. Michelle also described the first installment tax settlement cycle with local municipalities and school districts that occurs as part of January and February settlements.

A committee member described a pending business-loan application that will next go to the loan-review committee and then return to finance for formal consideration. Staff also reported results on benefits and insurance: November and December health-insurance reports showed a November percent-of-premium-equivalent figure of about 28 percent (an underreporting in that month) and a December spike to about 122 percent as reporting caught up; year-to-date the plan was reported at roughly a 90.43 percent loss ratio and dental at about 87 percent for the year.

On a separate agenda item, an IT-related staff member said Microsoft changed its licensing model after the county finalized its 2025 budget and that the county needs to purchase updated server licenses and user CALs to maintain support for SQL Server and other systems used by treasurer and human-services applications. The staff member asked the committee to transfer unused 2024 funds into the 2025 IT budget to cover a one-time licensing purchase. The staff member described the change in licensing as increasing the per-user charge and moving some SQL licensing to a virtual-server model; they said the change affects external human-services providers who connect to the county system.

The committee approved the transfer to cover the licensing purchase. The motion to authorize the transfer (motion recorded as to transfer approximately $15,308 from unused 2024 funds into the 2025 IT budget for licensing) was moved by Jeff and seconded by C; the committee voted in favor and the motion carried.

The committee also voted to approve the supplemental payroll as presented. The supplemental-payroll motion was moved by Doak and seconded by Steve; the committee voted in favor and the motion carried.

Staff said a cloud-based cybersecurity monitoring solution is under consideration and will be brought to the executive team and later to finance for review; they described the product as 24-hour monitoring for suspicious activity and potential malware or ransomware incidents. The committee also discussed bringing Horton (an external benefits representative) back in March or April for a follow-up review of health-plan structure and options ahead of renewal, and members asked staff to include material on the state plan vs. the county’s plan for comparison.

The committee set a tentative March meeting in the coming month at 08:00; staff said exact dates in May and June may change because of scheduling conflicts. The meeting concluded with the customary adjournment vote.