Sawyer County finance report shows multi-million dollar surpluses and human services shortfalls; committee approves minutes and a CD purchase

The Sawyer County Finance Committee received a multi-part finance update from county finance staff and the treasurer, including fund-balance projections, capital project closeouts, ambulance billing analysis and human services placement costs.

In his report, County finance staff (referred to in the meeting as Mr. Lehner) said the county’s early year-end numbers show a projected general fund surplus of about $2.5 million. He told the committee he would likely recommend transferring funds from the general fund to cover Human Services’ structural deficit so the HHS reserve balance could remain intact; HHS showed a deficit of roughly $1.5 million as of Dec. 31 under the numbers available to staff.

The nut graf: finance staff proposed using general fund surplus to cover HHS and highway shortfalls so restricted fund balances can be preserved; committee members asked staff to track out-of-county placement costs that have driven large overages in youth services this year.

Key budget details reported to the committee included: - A general fund projection of about a $2.5 million surplus (early numbers and subject to year-end closing adjustments). - An ambulance/EMS surplus shown as about $72,000 after closing through December (reporting to November showed $37,000 net income). - Highway currently showing about a $38,000 surplus on preliminary numbers but staff expect to book $450,000–$475,000 of depreciation that will create a structural deficit; staff expect to recommend a transfer from general fund and use of highway fund balance to reach an appropriate unrestricted level.

Finance staff told the committee the county has been allocating sales-tax receipts and other surpluses to assigned fund balances and that several CIP projects from prior years are being closed out.

Human services and juvenile justice costs dominated later discussion. Staff said juvenile out-of-county placements had ballooned this year after the county budgeted only a modest amount for juvenile placements; staff reported that juvenile placement costs had grown to nearly $1,000,000 over budget for the year and that the county had youth placed in higher-cost facilities, including secure and out-of-state placements in some prior months. Staff said adult placements to Winnebago and other secure facilities remain a material but improved cost for the county overall.

On ambulance billing, staff reviewed 12-month-cycle metrics and said the county’s payer mix (a high share of Medicare and Medicaid) lowers collection percentages compared with regions that have more private-pay runs. Staff told the committee the county has been 8 months into a new billing contract with EMSMC and is beginning to see longer aging columns (120/180 days) as the new reporting cadence settles; staff emphasized the company’s data will become more meaningful after a full 12 months of consistent reporting.

Votes at the meeting: the committee approved two motions during the meeting. The committee approved the minutes from the prior meeting on a motion by Tom Duffy, seconded by Stacy Hessel; roll-call attendance earlier in the meeting recorded John Righeimer, Stacy Hessel, Mark Hellwig, Tom Duffy and Jeff Haney present and the motion passed with no recorded opposition. The committee also authorized a county investment in a 12‑month certificate of deposit offer from Ampersand after a motion (mover not specified in the transcript) and a second by Stacy Hessel; members voted in favor and the motion passed.

Ending: Finance staff said they will continue year-end closing work and recommended transfers to cover shortfalls will be brought forward in March; staff and committee members asked for continued monthly updates on ambulance billing metrics and for tracking of out-of-county placements going forward.