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Eau Claire County Board adopts fund balance policy with $15 million target; clarifies contingency separation for 2026
Summary
Supervisors approved a fund balance policy that sets a target based on levy and local sales tax, formalizes purposes for the unassigned fund balance and separates contingency as a distinct item for 2026; the resolution passed 27–0–2.
The Eau Claire County Board of Supervisors approved a fund balance policy that establishes a target unassigned fund balance—discussed by staff as $15,000,000—and clarifies how those reserves should be used. The board approved the resolution (identified on the agenda as 25-26/006) by a recorded vote of 27 yes, 2 absent.
Supervisor Pagonis explained that the policy was developed iteratively, beginning with text from Supervisor Zook and then refined with input from the finance director and county attorney. Pagonis said the county treasurer…
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