Commissioners debate reserve-fund structure; ask clerk for department-level balances

County Clerk Susan Carrian presented a detailed review of the county’s reserve accounting and asked the commission how it wants to apply rollover funds and provide departmental visibility. Carrian explained that the county currently holds reserves in a single fund (referred to as fund 250) and that department-level reserve amounts are not tracked as separate revenue line items, which limits line‑of‑sight for department heads.

Commissioners discussed two primary options: (1) retain a single countywide reserve account but add department-level revenue line items so each department can see its rollover balance in reports, or (2) move reserves into departmental budget lines. Most agreed that keeping one fund with department-level visibility would provide both the countywide control commissioners prefer and increased transparency for department heads. Commissioners emphasized the desire for policy and procedures — such as requiring submission of three-year or five-year capital improvement plans (CIPs) — so use of reserve funds would be predictable and accountable.

Carrian and finance staff agreed to provide printed balances and a breakdown of negative department balances so the board can determine how to remedy shortfalls. Commissioners asked that the department-balance report be available at the next meeting to finalize a process. They also discussed historic practice (reserves were previously used to lower the mill levy during budget seasons) and noted recent rollovers into fund 250 totaling a cash balance reported in the meeting as roughly $801,448.72 (2026 year‑to‑date), with some subsequent disbursements for planned items such as a server purchase.

Commissioners directed staff to develop an implementable approach that preserves the fund’s emergency role while providing line‑of‑sight for departmental CIP planning and to bring specific departmental balances back for the next meeting.