County presents 2025 pre‑audited finances and kicks off 2027 budget process

County finance staff presented the 2025 pre‑audited financial report and a January–March 2026 update, then outlined the 2027 budget calendar to supervisors.

Leah, who led the presentation, described how transfers between lapsing and non‑lapsing accounts totaled $2,147,789 and said that after those transfers the unassigned general fund balance would increase by $5,438,339. She told the board the county had put $3,333,630 into various programs and noted a $1,200,000 loss in the self‑funded health insurance fund that was partially offset by a $1,000,000 transfer. Sales tax receipts showed a 3.78% increase from 2024, and staff discussed outstanding debt levels and anticipated bonding for highway projects.

On the 2027 budget calendar, Leah walked supervisors through the three phases: departments submit requests; the county administrator compiles an administrator‑proposed budget; and the county board conducts public hearings and approves the final levy. She noted statutory levy limits must be observed and identified key dates: a public budget hearing is scheduled for Nov. 5, with final levy action expected Nov. 10 (as presented during the meeting). Staff also flagged that some funds, such as sales tax and the opioid fund, are governed by policy and cannot be spent until the subsequent budget year.

Supervisors asked clarifying questions about fund balances, the timing of revenues and the mechanics of transfers. Leah said the 2025 numbers are pre‑audited and that staff will return with the final audited results in August or September. She also discussed how some departments show low early‑year revenues because of the timing of state shared revenue and quarterly aid.