County administrator: first-quarter revenues up; general fund draws on reserves until state disbursements arrive

County Administrator Jody reported on Barron County’s first-quarter 2025 finances during the May 19 Board meeting, saying revenues were $11,302,140 — up $233,571 from the same period in 2024 — while expenditures and timing left the county with a seasonal deficit that is typically covered by fund balance.

Jody said tax and transfer fees decreased by about $80,969 (noting lower sales-tax receipts) and intergovernmental revenues were down roughly $152,000 due to timing of Department of Health and Human Services funding. The county received a CDBG grant to the Salvation Army and completed the final draw of a Sterling Bank loan, which together affected one-time financing source numbers.

On expenditures, Jody cited COLAs (cost-of-living adjustments) and increased health-insurance claims as reasons for year-over-year increases in general government and public safety costs. She told supervisors the county’s general fund balance as of Dec. 31 was about $10,499,000; after the first-quarter deficit the available balance stood at roughly $1,800,000 in net position pending later-year revenue receipts. Staff said they plan to reduce fund balance toward a 33% target during budget work.

Ending: Jody said revenue timing typically improves mid-year as state receipts arrive and that staff will continue to monitor performance and bring recommendations during the budget process.