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County administrator presents 2025 pre-audited financial report; board hears first reading on non-lapsing funds
Summary
County administrator Leah presented pre-audited financials through September, noting timing-driven revenue shortfalls in several departments and higher health insurance expenses; the board heard a first reading proposing new and restructured non-lapsing funds and members raised concerns about public health funding and hospital coordination.
Leah, the county's presenter for the meeting's financial report, reviewed the 2025 pre-audited financial statements covering revenues and expenses through September and highlighted timing issues that drive some accounts under 75% in revenue or above 75% in expenses.
Leah said county-wide expenses were at 79.2% of budget (noting annual contracts are paid early) and described particular timing impacts: county clerk expenses were elevated because library expenses were paid early; the treasurer's reported percentage was high due to investment interest received through September; and some departments including lands conservation, forest management, planning and zoning had submitted expenses expecting reimbursements from grant programs.
Leah also outlined other funds: sales tax receipts (received with a two-month lag) were about 4.77% higher than the prior year to date; opioid abatement account receipts and approved expenses were reported; debt service obligations were largely unchanged with projected 2025 debt near $8.5 million; capital projects reflect bond proceeds for 2024 projects; and the internal services health insurance fund showed higher-than-desired claims in recent months but slight improvement compared with last year.
The board then heard a first reading of proposed policy changes on non-lapsing and dedicated funds. Staff proposed establishing a dedicated non-lapsing elections fund for the county clerk to smooth election-cycle costs; segregating food safety and recreational licensing fees within public health to ensure those fees are used only for that program; and eliminating obsolete funds (the rifle range and MRF recycling program funds) no longer in operation. This was presented as a first reading and no vote was taken.
Supervisor Pam cautioned that reducing prevention-oriented public health resources could increase future tertiary health-care costs, urging the board to weigh long-term prevention benefits. Supervisor Hennick expressed concern about a proposed new hospital that may approach the county for funding and urged coordination with public health before making lending or other commitments.
Leah invited questions at the end of the presentation; none were raised and the board proceeded to business items.
