Finance committee moves surplus into reserves; board approves transfers for ambulance, highway and HHS

The Sawyer County Board approved a finance committee resolution directing surplus 2024 funds into targeted reserves and transfers intended to stabilize core services and cover specific near‑term needs.

Finance staff reported the county’s strong 2024 results: higher investment and stumpage revenue led to a year‑end surplus. The committee recommended several allocations: $159,106.93 to an assigned sales‑tax reserve; $48,062.35 to the ambulance reserve (to reduce the 2026 levy); $750,000 to the highway fund (the committee noted roughly $450,000 is an auditor‑estimated depreciation amount and about $300,000 to eliminate an unassigned fund deficit); and $1,300,000 to Health & Human Services (up from a previously budgeted $600,000) to address structural deficits and high out‑of‑county placement costs.

Finance staff also recommended an $85,000 transfer from excess stumpage revenue into the resource development fund to pay for a temporary bridge expected to improve timber harvest logistics; staff said the bridge helps maintain competitive stumpage bids by reducing trucking distances.

Supervisor (Miss) Essel moved to approve the resolution to designate and transfer general fund balance; Supervisor John Righeimer seconded. The motion passed on voice vote. The motion delegates staff to finalize accounting entries and implement the transfers in accord with audit procedures.

Finance noted these allocations are intended to strengthen the county’s multi‑year fiscal position as investment and timber revenues, which buoyed 2024, are not guaranteed in future years.