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Dunn County explains library funding cycle; Colfax library receives $5,000 contingency
Summary
County staff reviewed how library funding is calculated and apportioned across municipalities, explained a three‑year reporting and payment cycle under Wisconsin law, and reported that the Committee on Administration approved a $5,000 contingency payment to make the Colfax Library budget whole.
County staff presented a review of Dunn County library funding at the March 12 executive committee meeting and reported that the Committee on Administration approved a $5,000 contingency payment for the Colfax Library to address a shortfall.
Andrew (presenter to committees) explained that library funding in Wisconsin operates on a multi‑year cycle: usage is reported for a given year, the data are processed the following year, and the payments are issued two years after the usage year. The committee materials showed the county paid $799,000 in January 2025 to cover library usage reported for 2023; the payment reflects statewide reimbursement rules where out‑of‑county libraries generally receive a minimum 70 percent reimbursement and in‑county libraries have been funded at 100 percent to support local services.
Andrew explained that Dunn County participates in the IFLIS multi‑county library system and that Dunn County residents frequently check out materials from libraries across Wisconsin; the county’s apportionment formula spreads the library tax across municipalities except those that host a library (municipalities that host a library are not billed the county‑wide library tax to avoid double taxation). He told the committee that Colfax’s 2023 funding calculation left the library about $17,000 short, that the library identified $12,000 in funding, and that the Committee on Administration approved a $5,000 contingency to make Colfax whole for the year.
Why it matters: The county’s formula and the lagged payment cycle mean local library budgets can fluctuate year to year; the contingency is intended to cover a shortfall tied to the formula and reported usage for an earlier year.
Supervisor Hedlund and other supervisors discussed the state’s reimbursement system and contrasted Wisconsin’s countywide library access with policies in neighboring Minnesota. Committee materials cited Wisconsin Statutes Chapter 43 as the statutory framework governing public libraries and reimbursements. Committee on Administration voted unanimously to approve the $5,000 contingency and forwarded the action to its next steps in the budget process.
Ending: County staff offered to provide the full spreadsheet and formulas to supervisors and said CRNT (committee) will consider a multi‑year review to smooth funding fluctuations; the Colfax contingency was approved by committee action.
