Finance committee approves $1.1M transfer to Human Services building fund, restores $500K health‑insurance reserve

Kenosha County’s Finance Committee on Tuesday approved its annual carryover and closeout package, authorizing $1.1 million to be set aside for the Human Services building project and restoring $500,000 to the county’s health‑insurance reserve.

The action, presented by county finance staff, follows a year in which the county closed with an approximate $2 million net surplus after accounting adjustments. The committee moved to eliminate a Brookside non‑current liability and to reclassify several proprietary fund balances; those steps increased the general fund position and helped free money for the recommended transfers.

Committee members discussed the history and accounting mechanics behind the Brookside adjustments, with one supervisor noting the original Brookside project liability arose from construction and renovation work that had been carried on the county’s books. Finance staff said Brookside’s proprietary fund reported a surplus in 2025 and that eliminating the $1.5 million non‑current liability would restore cash to the general fund.

Supervisor Gersten moved approval of the resolution and the committee approved the full package unanimously. The motion also included a $15,000 amendment to carry over county board staff‑development funds to the new fiscal year.

Why it matters: The $1.1 million transfer increases the county’s dedicated funding for the Human Services building project, reducing future borrowing needs for that multi‑year capital program. Restoring $500,000 to the health‑insurance reserve also shores up the county’s risk cushion for employee benefits.

What’s next: The carryover package now moves to the full county board as required by county rules. Finance staff said monthly financial reports will continue to track the Human Services building contingency and grant drawdowns as the project proceeds.