County looks to reallocate forestry reserves through budgeting

Taylor County will look at spending down or reallocating some reserve funds in the county’s forestry department. The changes will primarily occur through the budget process next fall.

As part of a county-wide review of carryover funds, county forest administrator Lucas Williams on Friday walked members of the county’s forestry department through what the reserve funds are and what they are used for.

“I don’t think fund balances are a bad thing at all,” said committee chairman Scott Mildbrand. However, he noted the county’s auditor had expressed concerns about the amount of funds held in designated reserves as opposed to undesignated reserves.

While most unspent county department budget line items automatically revert to the county’s general fund reserves at the end of the budget year, almost all departments have reserve funds which are most typically used for advance planning for major capital expenses such as vehicle or equipment replacement.

Committee member Gary Beadles objected to being called on to review and justify the reserve funds. “We have it fund balance for a reason,” he said.

He objected to the idea of outsiders telling the county board how to run the county.

“The taxpayers have faith in you guys to run the county,” Beadles said. Beadles is a community member who serves on the committee.

“I agree with that 100%,” said committee member Jim Gebauer. “We are not hiding any money.”

He defended having reserves as a way to handle if there are unexpected costs. He also noted the county board can always use the money from reserve funds for whatever purpose the county votes to do. He gave the example of the county using money from the land acquisition account to pay for new office space for the Aging and Disability Resource Center located at the fairgrounds.

“I agree to a point,” said committee member Rollie Thums. Committee members noted the large balance currently in the dam inspection reserve accounts.

In the past few years, the county has completed the replacement of the Chelsea Lake Dam and Camp 8 Dam as well as major repairs to Miller Dam. While the county is not expecting to have to spend significant amounts on dam maintenance or repair projects for many years to come, Williams noted the large carryover funds were the result of the county getting grant funding from the state to help cover a large portion of those projects. Willams explained the county has to put up the money for the projects and gets reimbursed through grant funds.

Williams said he expected to bring the carryover for dam maintenance down to a lower level in future budgets.

“If we had money set aside, we will not spend that money irresponsibly,” Williams said, noting that any significant purchases would need to be approved by the committee. County code additionally requires any purchases over $100,000 to be approved by the full county board.

Williams said he intends to go through the accounts more in the coming budget season. Last year, as being relatively new to the department, he had kept an essentially status quo budget. Now as he has a better handle on the department expenses and needs, he said he planned to bring forward changes that would bring additional funds into the general fund.

He anticipated scaling back or capping the vehicle and equipment replacement accounts and replacing things when they are needed as opposed to doing it on a set schedule.

“It is a lot easier to buy a truck when you have the money saved up,” Beadles said.

It was noted that the benefit of having funds in reserve accounts serves as a way to make it harder for them to be spent for other purposes and so that they are there when needed by the county.

While there was general consensus among committee members for reviewing reserve funds through the budget process, Thums voiced opposition to any land acquisitions taking place in the future.

“I am totally against buying more land,” he said, noting that when land comes out of the tax base, the public loses out.

In other business, committee members:

• Approved the Rib Lake Economic Development group to place selfie stations at Wood Lake, Camp 8 and the Ice Age Trail Wayside on Hwy 13. The community group will be responsible for the installation expense and upkeep. The intent is that tourists will stop and use the stations to take pictures of themselves and post them on social media with the location as a way to promote tourism in the region. “It sounds like a really good idea,” Gebauer said. Thums agreed. “They are trying to be progressive and I think we should help,” he said.

• Received an update that the snowmobile trails were open for 12 days this winter. While this is 12 more days than snowmobilers had during the 2023-2024 season, it was still well below the 35-day season that has been the average over the past decade. The shortened and nonexistent seasons are having a major impact on state trail improvement programs and the availability of funding. Williams noted there is talk at the state level of raising registration fees or the cost of trail passes.

• Received an update on timber sales. While there was not a lot of snow last winter, the cold weather and frozen ground conditions allowed for some lingering logging sales to get finished. “They did a good job of taking advantage of the cold weather,” said assistant forest administrator Alex Solawetz. He reported that all of the sales that had been on extensions from prior years were now complete. That said he anticipated there will be some current sales that may need to be extended due to access and market conditions for the log types. There was a discussion about the ash stands in the forest, with emerald ash borer officially in the county it is only a matter of time before the pest get into the county forest and kills the ash trees. The county is working with loggers to get the ash timber harvested ahead of infestation to get some marketable value out of it and to allow the forest to begin regenerating with other species rather than having stands of dead and dying timber like has been see in other areas where infestations have occurred.