Sawyer County finance committee approves one-year CD, reviews budget timeline and departmental finances

The Sawyer County Finance Committee on an unspecified date approved buying a one‑year certificate of deposit through Ampersand and spent most of the meeting reviewing the county’s budget timeline, departmental performance, and specific funding pressures in Health and Human Services and Highway.

The committee voted to invest the proceeds from a maturing CD in a one‑year instrument with Ampersand after receiving competitive bids. The motion was made by Supervisor Mark Helwig and seconded by Supervisor Tom Duffy. “I would recommend going with Ampersand,” the finance presenter said, noting the choice would be split among institutions so funds remain FDIC insured at $250,000 per bank. The motion carried after a voice vote.

Treasurer’s update: The county continues an interim foreclosure process for 2020 delinquent taxes. The treasurer reported the list of delinquent parcels fell from 37 to 29 at filing and is now down to 14 after payments; a notice of commencement was filed April 28, the redemption date was set for July 11 and a court date for August 11. The treasurer said municipalities had paid about $20,600 in lieu of taxes as of the end of April.

Budget and accounting procedures: Finance staff said April sales tax receipts were up from last year and that the county is about one‑third through the fiscal year with overall expenses near 33 percent of budget. Staff reported a change in bookkeeping practice: a planned transfer of roughly $169,000 to the Highway Department is being recorded monthly rather than only at year end so the budget reflects expected transfers sooner. Staff also said Health and Human Services (HHS) has a designated fund balance (fund 225) of about $2,100,000 and that the department’s rising youth‑justice placements have increased costs substantially — from roughly $100,000–$130,000 per year several years ago to “over a million now” in youth‑justice spending in recent years.

Other department notes: Circuit Court ended 2024 with revenues about $110,000 over budget and expenses near budget, producing a projected surplus. The Criminal Justice contract with JusticePoint came in close to budget in 2024; a TAD grant and a new “deflection” grant are being claimed in 2025 and staff reorganized how those revenues and expenses are tracked. The family court commissioner contract was discussed; the payment rate cited was $1,500 per month with an additional approximately $3,000 per year flow‑through amount paid twice annually.

Capital projects and investments: The committee reviewed capital projects including a sheriff’s Huber roof and HVAC upgrades, squad vehicle buildouts and purchase of a UTV for enforcement. On investments staff recommended replacing a maturing CD and solicited bids; Ampersand offered a net effective rate of about 4.14 percent versus competitors (Fransen ~3.86 percent, PMA WISC ~4.01 percent). Staff recommended the Ampersand CD and the committee approved that recommendation.

Grants and settlements: Staff said two broadband ARPA projects remain awaiting final certification before final payments can be issued. The opioid settlement funds were described as remaining in a designated fund with no immediate due date.

Votes at a glance: • Approval of minutes from the previous meeting — motion by Tom Duffy, second by Jeff Haney; voice vote, approved. • Investment of proceeds into a one‑year CD through Ampersand — motion by Mark Helwig, second by Tom Duffy; voice vote, approved. Staff clarified the purchase will be structured as a series of CDs to keep each institution under FDIC limits ($250,000 per institution). • Motion to adjourn — motion by Mark Helwig, second by Tom Duffy; voice vote, approved.

The committee did not take formal action on budget parameters at the meeting but indicated it will ask for approval of the timeline and parameters at the June meeting and will distribute instructions to department heads once parameters are approved. Staff reiterated a proposed 5 percent assumption for health insurance renewals when issuing budget guidance.

Committee members noted additional agenda items for future meetings, including a resolution on the communications upgrade if finance recommends it and a standing item related to Act 10 implications. The meeting adjourned by voice vote.