Committee approves year‑end budget reconciliation after detailed revenue/expense review

The Marquette County Executive & Finance Committee approved three year‑end reconciliation measures May 19 to close the 2025 books, following detailed discussion of a new revenue/expense “over/under” report presented by finance staff.

Administration introduced the items as routine: (A) approval of 2025 budget amendments with no fiscal impact; (B) contingency transfers to close the books (minor adjustments under 10 percent of appropriation); and (C) general fund transfers needed to finalize the year. A single motion to approve all three items was moved, seconded and carried.

The meeting then turned to an extended discussion about whether the county’s public messaging and budgeting process had misstated the year‑end draw on the general fund. Supervisor Chuck Lance expressed concern that budget materials shown previously suggested a $1.2 million draw, while reconciliations appeared to show a $1.8 million shortfall. "This is telling me that it wasn't 1.2, it was 1.8 ... because we blew that budget by almost $600,000," Lance said.

Finance staff and other supervisors responded by introducing an over/under report that compares department expenses and revenues side‑by‑side. Peggy summarized the document, saying the net effect at year‑end was a positive $664,499.13 after offsetting department revenues and expense adjustments. Finance staff explained that statutory procedures require presenting expense‑only draws to close the books but that the over/under report gives a fuller picture when revenue offsets are included.

Committee members debated how often the county should present the over/under report to reduce confusion. Several supervisors recommended quarterly publication, with monthly reports during the final three months of the fiscal year to allow better monitoring and to feed more accurate projections into the following year’s budgets. Administration said the budget team will meet with department heads to incorporate the 2025 results into 2027 budget planning and to ask departments to revise revenue projections where warranted.

Why it matters: The discussion addresses how the county measures budget performance and communicates year‑end results to supervisors and the public. Committee members argued better recurring reporting would improve decision making and reduce perception gaps between projected draws and actual net results.

What’s next: The committee approved the three reconciliation items for placement on the county board agenda; administration will use the over/under form in upcoming budget team meetings and will report back on departmental revenue projection changes.