Barron County adopts 2026 budget, authorizes one-time fund-balance transfer to cover first Motorola payment

The Barron County Board of Supervisors voted Nov. 3 to adopt the county's 2026 budget and the 2025 levy as presented by Jeff, county administrator. The board also authorized financing for a Motorola radio system and a one-time transfer of $340,556.45 from the unassigned general fund balance to pay the 2026 debt-service obligation related to that purchase.

County administrator Jeff said the published budget itself did not change between publications A and B; the differences shown in the updated summary tax allocation are being absorbed from the general fund balance so the tax levy in the published budget remains the same. He walked the board through fund classifications (general fund, special revenue funds such as health and human services and ADRC, debt service funds, capital projects, internal service funds including the highway fund and self-funded health insurance, and an enterprise—waste-to-energy) and summarized total expenditures presented in the packet at roughly $84 million.

Why it matters: Jeff emphasized that a small set of departments concentrate the county's spending (sheriff, health and human services, and highway together account for about 63% of expenditures) and that sales tax projections and fund balance are major levers for keeping the levy steady. He said projected sales-tax receipts (about $5 million in the packet) and a planned use of fund balance (about $1.2 million applied in the summary allocation) reduce pressure on the property-tax levy.

On debt and Motorola financing, Jeff reviewed the county's debt-service profile (about $2.5 million currently) and said adding the Motorola obligation would raise gross debt service toward $2.9 million. He noted the waste-to-energy plant contributes roughly $300,000 toward debt service. Chief Deputy Hagan informed the board that a $50,000 grant toward the Motorola purchase may be likely; Jeff said the county intends to pay the Motorola purchase from fund balance in 2026 and that the finance director was authorized by an amendment to transfer $340,556.45 from unassigned general fund balance on Jan. 2, 2026 to cover the 2026 payment.

Personnel and grants: The adopted budget includes a requested 0.5 trail coordinator position (presented as a 0.5 FTE split with forestry and recreation duties). Jeff presented a full-cost equivalent figure for a comparable full-time position (~$99,089 as shown in packet figures) and said the county can apply to the Wisconsin Department of Natural Resources for a grant that would reimburse 50% of salary and fringe costs; if awarded, reimbursement would begin in 2027 after the employee has worked a full year. He also noted a two-year state grant covers a sanitarian position.

Fund balance and cashflow timing: Jeff pointed out cashflow timing from state reimbursements can be uneven; he told the board that an earlier projection showed $8.6 million of fund-balance use in Q1, leaving about $1.8 million at that point (less than 20 days' worth of free cash flow). That timing, he said, is one reason the county keeps a contingency line and uses fund balance strategically to avoid short-term borrowing.

Board action and vote: The board first approved a $1,582,622.40 general-obligation promissory note to finance Motorola-related payments and related installation costs; the motion passed 29-0 and required a three-quarters vote because of the debt nature. The board then approved a resolution authorizing issuance and sale of the promissory note and verbally adopted an amendment (circulated by Jeff on Oct. 30 and Nov. 3) authorizing the finance director to transfer $340,556.45 from the unassigned general fund balance on Jan. 2, 2026 to make the 2026 debt-service payment; both the amendment and the resolution passed by voice/raised-hand counts (29-0). Finally, the board adopted the 2026 budget and the 2025 levy as presented; that motion passed 26-3 (supervisors Efforts, Conan and Bond voted no).

What the budget does not change: Jeff said the published levy was left unchanged from the packet publication and highlighted that the county's mill rate is down despite a levy increase, in part because of valuation changes. He also confirmed the county will retain contingency funding, budgeted pay raises and a modest health-insurance increase in the fiscal plan.

What comes next: The finance director will implement the authorized fund-balance transfer to cover the 2026 Motorola payment, the county will proceed with the promissory-note sale and the 2026 budget will be reflected in the county's adopted appropriations and levy certification.