Finance committee approves resolution designating roughly $2.35 million in fund balance, sends to full board

The Sawyer County Finance Committee on March 13 voted to send a resolution to the full county board that would designate roughly $2,350,000 of the county's general fund surplus into assigned balances and transfers, including a proposed $1.3 million transfer to the Health and Human Services (HHS) fund.

The resolution sets aside sales tax and ambulance profits into assigned fund balances and moves funds to address highway depreciation and HHS operating deficits, and to cover a county share of a bridge purchase. Committee members approved forwarding the resolution by voice vote after a motion and second.

Committee staff presented the recommended designations and transfers as a package intended to preserve the general fund at an established policy level. The presenter described the components as (1) assigning sales tax surplus to an assigned sales-tax fund, (2) assigning ambulance profits to an ambulance fund to offset future levy, and (3) transferring funds to highway, HHS and resource development accounts to address timing and structural shortfalls.

Key numbers discussed in the committee packet and presentation included a $1,566,000 2024 deficit in HHS, a recommendation to transfer $1,300,000 from the general fund to HHS, roughly $450,000 in anticipated highway depreciation (and an effort to remedy a roughly $300,000 negative unassigned highway fund balance), and an $85,000 county share to cover the bridge purchase previously authorized. The total of the recommended assignments and transfers was presented as approximately $2,350,000, which the presenter said would leave a modest remaining general fund surplus (about $90,000) subject to final close-out adjustments.

Committee member Jeff Haney made the motion to forward the resolution; Mark Helwig seconded. The committee approved the motion by voice vote; no roll-call tally was recorded in the transcript.

Committee discussion that preceded the motion emphasized HHS spending pressures, particularly costs tied to youth justice and out-of-county placements, and the need to preserve a policy target for the general fund (the packet referenced maintaining the general fund at 25–30 percent). Staff said the transfers are intended to smooth cash needs and prevent ad-hoc borrowing between funds later in the year.

The committee forwarded the resolution to the full board for final action. The committee did not adopt the transfers itself; it voted only to bring the resolution forward to the county board for approval.

Ending: The full board will consider the resolution at a future meeting; the committee packet and presenter noted small close-out items could change final amounts before the county board acts.