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Sawyer County finance report: revenue ahead of budget, HHS shows $657,000 shortfall
Summary
Sawyer County finance staff told the board that 2025 revenues finished at about 107% of budget and expenses at 98%, producing a likely contribution to fund balance; Health & Human Services still faces an estimated $657,000 shortfall while Highway reported a $370,000 gain.
Unidentified Speaker 5, presenting the Finance Department update, told the Sawyer County board that overall county revenues for 2025 finished near 107% of budget while expenses were at 98%, adding that the county expects to contribute to fund balance once remaining late revenues are posted.
The finance presenter said, "revenue is finishing at a 107% of budget and so ahead of what we projected. And expenses are at 98% of budget." That performance, the presenter said, leaves the county "a little ahead so far for the year" though exact year-end figures will change as settlements and late receipts post through April and June.
On department-level results, the presenter reported Health and Human Services (HHS) is showing a current loss of about $657,000 for 2025 and noted some settlements will not be finalized until a June closeout period. "They have a year-end settlement for some of their funding, and they can't close out until June," the presenter said, describing continued posting that may reduce the shortfall.
By contrast, Highway finished the year with a gain the presenter described as approximately $370,000, crediting improved month-to-month accounting for depreciation and closer control over bidding and project costing.
The board discussed placing overages into assigned fund balances. One board member noted that any sales-tax overage and ambulance surpluses typically go into assigned funds; county staff said if resources allow, they would like to transfer up to $1,000,000 into HHS to rebuild its fund balance, while acknowledging the immediate shortfall is roughly $657,000.
The finance report also highlighted a handful of capital and operational items: January CIP purchases included IT hardware and Axon body cameras for the sheriff; the county acquired a Dodge Durango for sheriff use and performed detailing on a zoning vehicle. Forestry reported an unusual revenue boost in 2025 tied to a property sale (an approximately $117,000 transaction was noted), and the county earned $1,008,986 in investment interest for 2025.
The board heard that sales-tax receipts are not large enough, in normal years, to immediately reduce property taxes: analysts at the meeting noted expenses typically rise around 4% annually while net new construction adds roughly 1–1.4% to the tax base, meaning sales-tax growth would need to be substantial to materially lower the levy.
The presentation closed with staff cautioning that some revenues and settlements tied to 2025 will continue to be posted into mid-2026 and that final fund-balance calculations remain preliminary.
