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Board approves 2024 tax levy; first reading of ordinance updates county finance procedures

Chippewa County Board of Supervisors ยท November 13, 2024
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Summary

The board unanimously approved Resolution 405-24 to set the 2024 tax levy at $21,713,416 to be collected in 2025. The board also heard a first reading of Ordinance 17-24 to update Chippewa County's finance code (budget presentation, CIP timing, Facilities Improvements Readiness Fund, and sales-tax clarifications) and engaged in discussion about overdraft language and oversight.

The Chippewa County Board on Nov. 12 approved Resolution 405-24 to adopt the 2024 tax levy to be collected in 2025. County Administrator Randy Schultz said the levy amount matches the budget the board approved earlier: "$21,713,416 that you approved with the budget," he said during the meeting.

During the meeting the finance director read the first reading of Ordinance 17-24, which proposes edits to sections 2-350 and 2-361 of the Chippewa County Code to clarify the annual budget presentation by department, update the county aid bridge petition deadline to align with current practice, codify a Facilities Improvements Readiness Fund (with stated funding purpose and a $500,000 limit), and clarify the allowable use and return of sales-tax proceeds for capital purchases.

Supervisors raised questions about language removing an absolute "no overdrafts" statement and about administrative authority to transfer year-end unallocated funds into non-lapsing funds. The finance director and county administrator said transfers and contingency mechanisms exist to address unforeseen expenses (for example, human-services placements or extreme winter maintenance) and that the administrator and finance director would work with departments and bring resolutions to the board when contingency funds are used.

The ordinance was presented as a first reading; supervisors asked whether the changes could be handled in a single omnibus motion (Corp. Counsel advised they could) and expressed concern that departmental budget overspending should be monitored and justified. No final vote on the ordinance occurred at the meeting; the levy resolution was approved as required by state statute.

Next steps: Ordinance 17-24 will be considered in subsequent committee and board actions (second reading or adoption if scheduled).