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Commission moves fire trust funds, discusses audit guidance and agrees to $4 million in fund‑balance assignments
Summary
The commission approved transferring year‑end cash to the Brookings County Fire Trust Fund, discussed the state auditor’s guidance to treat the fund as non‑mandated, and approved assigning $2 million to the 2 Fourteenth Street project and $2 million toward a future highway shop from general fund balance.
The Brookings County Commission approved transferring $87,306.63 to the Brookings County Fire Trust Fund and discussed how the state auditor’s recommendation to treat those funds as non‑mandated would change the county’s handling of the money.
Dave Jacobson, identified himself as representing the Brookings County Firefighters Association, told the commission that the association of 12 departments had met and was exploring forming a nonprofit or similar entity with CPA oversight to maintain oversight and long‑term project accountability. "We did meet last Thursday night as the association with all 12 departments that service Brookings County," Jacobson said. He asked the commission not to lose sight of what the funds are intended for and signaled the association would present departmental requests as it compiles budgets.
Staff explained the auditors do not want the county to hold the money long term and instead prefer the county cut a lump‑sum check to the firefighters’ association, which would then disburse funds to individual departments. Finance staff said the county will continue providing oversight information and expects the association to provide transparency on how funds will be used.
On fund‑balance assignments, finance presented year‑end estimates and recommended assigning approximately $4,000,000 to reduce the general fund surplus toward a 25% target. After discussion, the commission voted to assign $2,000,000 to the 2 Fourteenth Street project and $2,000,000 to the future highway shop; commissioners said they want to continue saving for the larger 2 Fourteenth Street project and pursue grants.
The commission asked that finance continue providing clear reporting on how assigned funds are used and that the firefighters’ association present details on planned uses before funds are dispersed.
