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County releases new fund‑balance overview tool as budget season progresses; committee hears about uncollectible receivables
Summary
Administrators presented a fund‑balance breakdown tool to help supervisors evaluate the 2025 budget, explained color‑coded categories of spendability, and flagged planned write‑offs of uncollectible social service receivables.
Marathon County staff presented a new fund‑balance overview intended to help supervisors evaluate operating and capital budgets as the county prepares its 2026 budget. The tool breaks fund balances into categories that reflect statutory, policy and practical restrictions and identifies what is truly unassigned and available for use.
Administrator Lance Leonard said staff built the document from the 2024 year‑end audited financials and applied the county’s recently adopted fund balance and working capital policy. He described the display as a “red,…
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