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Door County board approves $722,074 in carry-forwards after extended debate on contingency and reserves
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Summary
The Door County Board approved $722,073.58 in departmental carry-forwards from 2025 to 2026 after supervisors questioned the size and use of the county contingency and the unassigned fund balance; finance staff said the carry-forwards are tied to specific multi-year projects and contingency is for emergencies.
The Door County Board of Supervisors approved a resolution to carry forward $722,073.58 from 2025 non-lapsing accounts into 2026 accounts, clearing a key housekeeping step for projects that did not finish on schedule.
Supervisor Miller moved the measure and Supervisor Thais seconded it; the board approved the transfer on a two-thirds recorded vote of 19–0. The resolution lists project-specific carry-forwards to preserve funding for capital and departmental work slated but not completed in 2025.
Discussion focused on the county’s contingency reserve and unassigned fund balance. “I’m not a big fan of these carry forwards,” Supervisor Thais said, urging a future policy review of how long funds sit unspent after being budgeted. Supervisor Vinny questioned why the county’s unassigned fund balance exceeds the policy maximum and asked whether the board should plan to deploy some reserves for community needs.
Finance Director Steve Whippeufirth defended the practice as linked to multi-year capital and project timing. “So, again, normally, what we do is we actually, we budgeted the past few years about a $100,000 a year,” he said, explaining that some funds are set aside to match federal airport entitlements and other multi-year commitments. County Administrator Ken added that departments often need to carry funds for projects delayed by contractors or scheduling and that carry-forwards do not represent arbitrary savings.
Board members asked for a finance-committee review of the contingency account and the carry-forward policy. Ken and Steve agreed to provide a fuller explanation at an upcoming finance meeting so supervisors can better track earmarks and contingency uses.
The motion passed with the stated vote and no abstentions; supervisors directed staff to bring a more detailed report to the finance committee.
