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Audubon County approves updated inmate rates and a $8,500 TIF reimbursement

Audubon County Board of Supervisors · February 17, 2026
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Summary

At its Feb. 17 meeting the Audubon County Board of Supervisors unanimously approved two resolutions: one setting inmate room-and-board rates and another directing an $8,500 transfer to reimburse a prior-year TIF bond shortfall.

The Audubon County Board of Supervisors on Feb. 17 approved two unanimous motions addressing jail fees and a prior tax-increment financing shortfall.

Sheriff Todd Johnson presented Resolution 2026-10 proposing updated room-and-board rates for inmates. The board approved the resolution on a motion by Heath Hansen, seconded by Don Mosinski. The resolution specifies rates of $30 per day for sentenced inmates, $40 per day for work-released inmates, and $65 per day for out-of-county inmates; the resolution text records the vote as "Ayes: 3 Nays: 0." The board recorded the motion as passed with all supervisors voting in favor.

Auditor Lisa Frederiksen introduced Resolution 2026-11 to address a shortfall in TIF revenues dating to the December 2023 valuation filing. The resolution says actual TIF funds collected in FY25 were insufficient to make the June 1, 2025 TIF bond installment and that $8,500 was paid out of the Rural Basic Fund to cover the shortage. The board approved a transfer of $8,500 from the Debt Service Fund to the Rural Basic Fund to reimburse that payment; the county treasurer and auditor were instructed to adjust their books accordingly. The motion was made by Don Mosinski and seconded by Heath Hansen and recorded as approved by the board.

Both resolutions were approved without recorded opposition. The meeting minutes show routine procedural motions — including approval of minutes and other agreements — were likewise adopted unanimously.