2025-05-27 Budget UpdateBudget Update
May 27, 2025
2:04 p.m.
Present: Commissioner Brummer, Commissioner Pollock, Becky Butler, Matt Patana
Guest(s): Jacob Moore
Recorder: Tammy Martin
Public comment: None
2026 Budget Planning: Becky Butler presented the 2026 budget planning. Becky said Internal Service
Fund rates are due June 6th. This is mainly for Facilities, IT and Fleet. The cost allocation plan (CAP) for
2026 Prelim is $2.5 million which is an increase of $119K from 2025. There will be an ESC / budget
meeting with the County Manager and Chair to discuss the call letter. The letter goes out June 23rd.
Becky said that budget planning with the BOCC will be on June 10th. This will set the 2026 budget
direction and review the impact of COLA/wage increases.
Becky said she has been working with Doug, Linda, and Alex on Capital Budget Planning. The goal is to
establish a capital budget calendar to adopt the updated capital policies, show obligations and
restrictions, develop a 5-year CIP plan and help cross-train staff. Becky said Linda, Rudy, and Kayla are
creating process documents for capital tracking.
2025 Budget: Becky said revenue is up $666,174 from April 2024, DNR timber transfers are up $407,000,
sales and use tax is up $73,000, property tax is up $353,000, investment interest is down $58,000, and
April funds do show a decrease because of the transferred cemetery. Becky said expenditures are down
as a whole and the indirect cost allocation plan makes up for $797,000 of the reduction. Sheriff
expenditures are down due to salaries and benefits, the Jail expenditures are up $248,000 because of
the increase in medications and a repayment to the state for the reentry demonstration project. Self-
Insurance administration expenditures are down and costs have been moved to internal service funds.
Becky also said the Animal Shelter expenditures are up due to professional services and salaries and
benefits.
Becky said overall the General Fund use of fund balance for the end of April 2025 was an increase of
$671K compared to a decrease (use) in April 2024 of $476K. The major contributor is the
implementation of the Cost Allocation Plan and reductions in the 2025 adopted budget.
Broadband Project Update: Becky said there are savings for the project due to the cost difference in the
change orders using aerials instead of bores. Becky said with the latest extension, the project should
wrap up August 1st.
Risk/Public Defense Services: Becky said there have been recent policy updates such as the recent
adoption of the Hearing Conservation Policy. Becky said the drug-free workplace is being looked at
currently and the remainder of Risk policies will be reviewed. Becky informed the Board that Nathaniel
Barr has been working on safety concerns and implementing new processes for the safety committee.
Risk has been actively working with DOSH consulting as well.
Public Defense Billings: Natalie successfully billed Green Hill School for defense costs. We only are
allowed to bill $57.32 an hour, which is less than half of the cost. We were approved for $10,159 for Q4
2023 and Q4 2024. The Clerk had previously done the billing.
Capital Projects: Becky spoke to the equestrian center design. Becky said onsite meetings were
successful. There is work being done to update plans and model with the existing conditions information
Populous gathered. They are looking at some design concepts related to the livestock show area, equine
area, and grandstand. The next meeting is scheduled for June 2nd.
ARPA-Funded water main is currently waiting on TerraVista for redesign work, and they are aiming for
no later than mid-June. Matt Pattana is working with KCL on a plan for a workaround during Fair week.
4-H Grant-funded project and repair has a change order for the south-end and will exceed the grant
amount by $6,400. Commissioner Pollock made a motion to increase funding to offset costs associated
with utilizing capital funds for the 4-H barn restoration and the BOCC chair sign. Commissioner Brummer
seconded. Motion passed 2-0.
Becky said the roof is complete, the asphalt is complete, and insurance approved to go ahead with
damage repairs. There is an estimated cost of $190K, including contingency of $30K. Becky spoke to the
Board about requesting a change order with the current contractor. Becky said Matt has reached out to
the Prosecutor to review and the change order will push the project above the small works threshold
which may require additional contract requirements.
Meeting adjourned 2:40 p.m.