County finance director outlines budget basics, levy limits and capital priorities

Director of Finance and Innovation Jace Schimanski gave the board a Budget 101 briefing on May 6 that explained Eau Claire County’s operating and capital budgeting processes, major revenue sources and constraints including the state levy limit.

Schimanski described the operating budget as the county’s day‑to‑day spending — funded by property tax levy, sales tax, state grants/aid and fees — and the capital budget as longer‑term investments such as buildings, major repairs and equipment funded by bonding, short‑term loans or fund balance. He said the county’s operating levy is limited by state statute and grows in two ways, principally through net new construction; he quantified that, in the county’s calculation, roughly $145 million of new…