Commissioners debate capital-improvement fund contributions, broadband and building projects

Commissioners discussed the county's capital improvement fund balance and a set of proposed projects, including a potential new maintenance building, building renovations (including elevator work), and a broadband technology line for fiber runs between downtown buildings.

County staff estimated an October 1 beginning fund balance for the capital improvement fund of $814,204 and projected an ending balance of about $29,204 at Sept. 30, 2026 if the court made no new tax contributions and executed currently planned expenditures. One commissioner said he "would like to see 0.005 cents in there myself" to replenish the fund; other members warned that tax levies dedicated to a capital fund should be tied to identified capital expenditures and not merely held as unguided reserves.

Court members and the auditor discussed that capital purchases and renovations are treated differently under accounting rules (capitalized and tracked in Fund 200 for principal and interest when financed) and that it is preferable to show taxpayers a clear list of planned capital projects rather than leave large, undesignated balances in an account. Projects noted during the workshop included a new maintenance building, elevator and dome renovations, broadband/fiber connections between county buildings and other building renovations; commissioners asked staff to supply project cost estimates and proposed sequencing.

Ending: Staff to return with a more detailed capital plan and cost estimates; commissioners signaled interest in a modest, identified contribution to the capital fund rather than leaving the fund nearly depleted.