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Iron County Establishes $250,000 Human Services Reserve to Smooth Placement Cost Fluctuations
Summary
The board adopted Resolution 2026‑4054 to retain up to $250,000 in the Human Services Fund (effective for calendar year 2025) to manage volatile placement costs; any excess above $250,000 will be transferred to the General Fund at year end.
Iron County’s Board of Supervisors approved a policy change to retain up to $250,000 in the Human Services Fund to handle variable placement costs, effective for calendar year 2025. The resolution cites Wisconsin Statutes §65.90 as authorization for counties to maintain contingency or reserve accounts within the annual budget.
Supervisor Lauer moved to approve Resolution 2026‑4054 and Supervisor Lutgen seconded the motion; the board approved the change unanimously. Minutes from the meeting note the Human Services budget stood at 93% revenue and 77% expenses, placement costs are down and $200,000 had previously been set aside for unexpected costs. The board specified that any fund balance above the $250,000 reserve would be transferred to the General Fund at the end of the year.
