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Alpena County adopts 2025 budget; treasurer says fund balance remains below policy target
Summary
The Alpena County Board of Commissioners unanimously adopted the 2025 budget and a suite of related budget resolutions. Treasurer’s reports showed a year-to-date fund balance strengthened by an ARPA transfer but projected unrestricted fund balance remains below the board’s 30% target for general operating reserves.
The Alpena County Board of Commissioners voted to adopt the county’s 2025 budget and approved multiple related budget resolutions covering component funds, the general fund, special reserve funds, debt service funds, capital projects, enterprise funds and internal funds.
Commissioners also received and filed the treasurer’s monthly reports and approved the treasurer’s reserve recommendations for 2024, which recommended no transfers from the projected unrestricted general fund balance because the balance remains below the 30% minimum set in the county’s fund-balance policy.
Treasurer Ludlow presented figures showing the county’s starting unrestricted general fund balance on Jan. 1 was $3,597,408.09. Through Nov. 30 the county had recorded $12,380,106.25 in revenue and $11,595,149.18 in expenditures, leaving a fund balance of $4,382,365.16; $268,014 of that balance was reserved, with $4,207,158.67 unreserved. Ludlow said the county brought in $784,957 more than it spent so far this year but noted the county transferred $868,000 in ARPA funds into the general fund, and without that transfer the county would be drawing on fund balance to finish the year.
On the fiscal-policy target, Ludlow reported the projected unrestricted general fund balance was approximately 25.85% of the budgeted 2025 expenses, leaving the county about $526,125.71 short of the 30% minimum. She told the board she therefore did not recommend transferring any of the projected $3,274,059 (projected unrestricted general fund amount referenced in the treasurer’s memo) to reserves.
Specific motions the board approved by roll-call vote included: adoption of the 2025 budget as presented; adoption of the budget policy document; and separate resolutions approving budgets for component funds, the general fund, special reserve funds, debt service funds, capital project funds, enterprise funds and internal funds. The board also approved a motion authorizing the treasurer to pay remaining 2024 bills and to make any necessary 2024 budget adjustments.
All budget-related motions carried on roll-call votes without recorded dissent. The county administrator and treasurer said the board would revisit reserve decisions after audited figures are finalized and when fund balance targets are met.
Votes at the meeting on other agenda items (noted elsewhere on the record) included approval of the consent calendar and several departmental resolutions; those were handled separately by roll call and are recorded in the meeting minutes.
