Winona County approves resolution to increase 2025 expense budget to cover prior-year carryforwards and timing variances

The Winona County Board approved a resolution to increase the 2025 expense budget to account for prior-year orders, invoice timing and capital carryforwards, using fund-balance reserves rather than increasing the levy.

Finance staff presented a list of items that were budgeted in earlier years but not fully spent; the purpose of the resolution is to align the 2025 budget with actual cash flows and outstanding obligations. Major items cited included: $330,000 in capital projects funds for ordered plow trucks, several park projects with grant reimbursements pending, remaining feedlot program dollars that must be spent to avoid returning state funds, a probation program invoice (~$362,000) billed late for services delivered in a prior year, an annual Tyler Technologies software subscription (net ~ $103,000 after a partial discount), and residual one-time public safety aid (approx. $600,000 initially allocated, with a residual on the list for specific equipment purchases).

County finance director Chuck Elliott told commissioners the total use of reserves to cover these items would be $1,111,750. He emphasized the transfers are fund-balance roll-forwards and would not change the levy. Commissioners asked for subsequent reporting on reserve balances after the transfers; staff agreed to return with post-transfer totals.

The board approved the resolution on a motion by Commissioner Vaguely, seconded by Commissioner Meyer. Commissioners said they appreciated the transparency of bringing the list forward; they also expressed interest in clearer timing for vendor invoices to avoid mid-year surprises.