Once again, former Linn County Clerk David Lamb is giving county commissioners deceptive answers to budget questions.
According to the Linn County News, commissioners asked Lamb why the county has non-budgeted funds. In response, he said they are cash balance funds used for equipment that balance the budget. Lamb added that they can spend money from non-budgeted funds if an emergent need arises that wasn’t budgeted.
First, every county fund is a cash balance fund, similar to one’s personal checkbook. Additionally, non-budgeted funds do not ‘balance the budget’ because they are not part of a county’s approved budget (hence the name, non-budgeted), and Linn County uses them for much more than equipment.
The 2027 proposed budget shows the following non-budgeted funds existed in 2025 (the public only gets to see activity in non-budgeted funds two years in arrears):
- Road & Bridge Special Machinery
- Noxious Weed Eradication
- Economic Development Grant
- Special Vehicle
- Community Policing
- Register of Deeds Technology
- Zoning LLEPP Grant
- Equipment Reserve
- Special Road & Bridge
- Clerk Technology
- Treasurer Technology
- PARK/CARES/ARPA
- Law Enforcement Trust
- North Pole Patrol
- L.E.P.P. Grant
- Special Prosecuting Trust
- Prosecuting Attorney Training
Using cash reserves in non-budgeted funds for an “emergent need” is also problematic for several reasons. Linn County budgeted $1.3 million for contingencies in the General Fund to cover unexpected costs, but it was mostly intended for other uses like contractual obligations, industrial parks, insurance, and even a small portion of salaries.
Individuals and business owners often cut other spending when they face unexpected costs, and local elected officials should do the same. Every budget has discretionary money that can be cut to use taxpayers’ money more efficiently.
Misdirection of Linn County capital outlay budget
Commissioners also got some misleading information when they asked Lamb why each department has a capital outlay allocation rather than a single fund for the entire county. Lamb said a single fund could be used, but the county needs to be careful about statutory requirements that the county counselor should address.
State law is silent on whether a county may have a single or multiple capital outlay budgets. State law prohibits spending more than was budgeted, but that doesn’t apply to line items within the fund. If the county consolidated capital outlay into a single fund and something unexpected arose, it could cut the lowest priority items or publish a revised budget after holding a public hearing and a vote.
There is no valid taxpayer-focused reason for non-budgeted funds, and the Legislature should abolish them to improve transparency.
