Brown County commissioners agreed to put this year’s excess fair revenue into a restricted improvement account and to assign funds for road improvements at the fairgrounds after a lengthy budget hearing.

Auditor and fair board representatives presented financial results showing the fair’s gross revenue near $1.8 million and discussed expenses and carryover inventory. Commissioners and fair board members debated whether to use the exact net surplus or round up; discussion also noted $70,000 in liquor purchases that produced inventory carryover and emphasized the fund’s restricted-use nature for capital improvements. After discussion, the commission approved allocating $436,347.94 to the Fairgrounds Improvement Fund; commissioners also agreed to assign a separate $350,000 to the highway department for roads serving the fairgrounds, with the highway department to manage the work.

Commissioners stressed the difference between fair net revenue and county taxpayer funds for fairgrounds operations and noted the fund would be tracked for restricted donations and carryover inventory. The vote approved using the year’s surplus for long-term fairground improvements while leaving operations and taxpayer-supported budget lines intact.

What’s next: Auditor’s office will track restricted donations and inventory carryover; highway staff will coordinate planning and timing for the assigned road project and report on scope and schedule.