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Staff data shows longstanding net-position decline at Vernon County landfill; committee asks for clearer accounting
Summary
County staff presented audited and estimated numbers showing a roughly $1.8 million swing in landfill net position since 2014 and identified loans and depreciation as drivers; committee members asked for reconciled ledgers and rate-setting scenarios.
Finance staff told the joint committee that Vernon County's landfill net position has declined by about $1.8 million over 2014–2025 and that the department entered 2025 with a negative treasurer's cash balance of approximately $207,000. Staff said the department has funded roughly $1 million of expansion work from its fund since 2020 and cited loan transfers of $130,000 (feasibility addendum) and a $90,000 compactor repair as recent impacts.
Committee members and public commenters pressed staff to reconcile missing accruals and utility bills, and to show figures with and without expansion costs so the board can evaluate underlying operations. "There's nothing for long term care and closure," KJ Jacobson said, urging the county to account for closure liabilities explicitly. Staff acknowledged a large 2023 audit journal entry (~$674,000) tied to long-term care liability and explained that depreciation (about $250,000/year) was not budgeted until recently; auditors have adjusted reserve and fund-balance figures accordingly.
Members asked staff to return with (a) a full general ledger or reconciled summary showing missing accruals, (b) a version of the financials that excludes expansion costs so the county can see baseline operations, and (c) scenarios for rate-setting (tipping fee) that would cover depreciation and capital replacement.
