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Finance Committee votes to move county transportation program to a special revenue fund
Summary
The committee approved creating a special revenue fund for the county transportation program to segregate state and federal revenues and track program revenues and expenses separately.
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The Walworth County Finance Committee voted to move the county transportation program into a special revenue fund to reflect that the program is primarily supported by state and federal revenue rather than the general levy.
Staff explained the special revenue classification is used to account for programs funded by particular revenue sources; the transportation program receives most of its revenues from state and federal sources and currently receives levy support for operations. Under the change, the program’s revenues, expenses and fund balance will be shown separately, enabling the county to track year‑to‑year performance and reserve balances for vehicle replacements or program needs.
Supervisor Karbowski moved the change; the motion was seconded and carried. Staff said they will prepare ordinance language and return the item to the committee next month for formal adoption as part of the budget process.
Finance staff noted that if state or federal funding were to decrease, the program would either require more levy support or would need to be reduced. The special revenue fund will make that funding risk clearer on county financial statements.
