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Brookings County finance office presents 2025 annual report; unrestricted balance and debt detailed
Summary
Deputy finance officer Jen Beller presented the 2025 annual report showing combined county net position, restricted vs unrestricted fund balances, $5.8 million in long‑term debt and $61 million in pass‑through funds to local entities; staff reminded residents about tax deadlines and tax‑freeze eligibility changes.
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Deputy Finance Officer Jen Beller presented Brookings County’s 2025 annual report at the March 3 commission meeting, summarizing revenues, expenditures, long‑term debt and fund balances.
Beller told commissioners the combined net position across county funds at the end of 2025 was presented in the published annual report filed with the legislative audit office. She said long‑term debt totaled about $5.8 million, itemized in the report (including HVAC bond and jail debt with maturities noted), and that unrestricted fund balance remained substantial with assigned projects. She noted restricted special‑revenue funds (911, emergency management, opioid fund) that are legally constrained for specific uses and highlighted that $61 million passed through county accounts to towns, townships and other entities in the course of collections and distributions.
Finance staff also reminded residents that property tax deadlines occur in April and October, described increases in the senior citizen/disabled tax freeze (valuation and income thresholds), and noted the county can accept late applications with commission approval. The commission asked few questions and accepted the report for the record; no action was taken beyond receipt and discussion.

