Sawyer County finance committee previews 2025 budget; considers two new positions and levy smoothing

The Sawyer County Finance Committee on Wednesday reviewed the preliminary 2025 budget, including revenue projections, proposed personnel additions and options to smooth property tax impacts tied to ambulance accounting.

The committee heard that state projections put Sawyer County's sales-tax receipts at about $2.993 million for 2024 and roughly $3.34 million for 2025, while the county's 2025 budget assumes $2.9 million. "We're really right in the ballpark of what the state estimated," the presenter said, noting August receipts were close to last year.

Why it matters: committee members said small shifts in ambulance accounting and one-time revenue items can create large year-to-year swings in the levy. The county staff recommended a reduced general-fund draw of about $681,000 for 2025, down from $750,000 in 2024, while cautioning that timing of grant reimbursements and final ambulance collections could change the final numbers.

Key budget items and positions - Compensation: The proposal includes modest salary adjustments (examples cited as 2% and 1%), extension of the step program from 11 to 15 steps, and a 5% health-insurance estimate. The finance presenter said he is "very confident" actual health-insurance costs will track below 5%. - New positions: Two formal personnel requests are in the draft: an administrative position to provide court security support so sworn deputies can shift to patrol and transports, and a zoning technician to address rising permit volume and enforcement needs. Highway had initially requested two positions but that request was deferred pending additional revenues. - Levy/fund balance: Officials flagged a one-time reduction in levy tied to ambulance net income and proposed options to smooth the effect, including moving a CIP item into 2025, increasing debt service, or other timing moves. One scenario discussed would increase debt service to about $3 million to offset the ambulance under-levy. - Revenue tools: The committee discussed potential revenue offsets tied to the new administrative position: implementing a daily inmate fee for sentenced inmates (not pretrial) and more active fee collection. Members acknowledged differing views on the fairness and efficacy of such fees.

Senior services and contracted providers Committee members spent a lengthy portion of the meeting discussing the Senior Resource Center's meal program. The presenter and members stressed that the Senior Resource Center is a contracted, private provider funded largely by state dollars and program income, not operated by Sawyer County. The committee discussed resident complaints about meal temperature and delivery frequency in outlying areas and said clearer public messaging is needed so constituents understand which entity is responsible.

"They are a separate entity," a committee member said, urging outreach to emphasize the county's role is supportive rather than operational.

Ambulance billing and operational trends Staff presented ambulance metrics showing average call volume around 160 calls per month, average billings per call near $1,450 and a payer mix heavily weighted to Medicare and Medicare Advantage, which depresses collection rates. The presenter said recent changes in billing vendors have improved the aging of receivables and collection percentages but acknowledged write-offs and reversals affect short-term fund forecasts.

What happens next The finance committee will finalize recommendations and present the budget to the full County Board in the coming weeks; members discussed timing options (October or November) and whether to include the budget within a regular County Board meeting or hold a separate presentation. The county staff indicated the current presentation is close to the final draft unless the committee requests changes.