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Waupaca County board splits Health and Human Services fund, allocates 20% to public health
Summary
The Waupaca County Board unanimously approved a resolution to split its Health and Human Services Special Revenue Fund into two funds — Health Services (20% of existing balances) and Human Services (80%) — effective immediately and reflected in the FY2025 budget.
The Waupaca County Board of Supervisors voted unanimously Dec. 16 to divide the county’s Health and Human Services Special Revenue Fund into two separate funds: a Health Services Fund and a Human Services Fund.
Supervisor Pete Bosquez moved adoption of Resolution No. 33 and Supervisor Lee Much seconded; the motion carried 22-0. The resolution requires the Finance Department to allocate existing balances so that 20% is transferred to the Health Services Fund and 80% to the Human Services Fund and directs that future appropriations be budgeted by the new fund structure beginning with the Fiscal Year 2025 budget.
The resolution states it takes effect immediately upon adoption. Its fiscal note says the action reallocates existing balances and does not create new revenues or expenditures beyond the amounts already authorized in the annual budget.
Board documents instruct the Finance Department to administer each fund according to applicable laws and accounting standards and to report annually with separate budget reporting for revenues, appropriations, and expenditures. No amendments, conditions, or dissenting votes were recorded. The County Clerk attested to the resolution and the Corporation Counsel approved its form.
The next procedural step is for county finance staff to implement the reallocation and reflect the two separate funds in future budget reports and the adopted FY2025 accounting ledgers.
