Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, October 8, 2026 @ 8:30 AM Sawyer County Board Room AGENDA 1. ZOOM LINK a. To view or participate in the virtual meeting from a computer, iPad, or Android device please go to https://zoom.us/j/92253884419. You can also use the dial in at 1-312-626-6799 with the Webinar ID: 922 5388 4419. Use *9 to Raise/lower hand and *6 to Unmute/mute. If you are on a computer, click the "Raise Hand" button and wait to be recognized. If you are on a telephone, dial *9 and wait to be recognized. If additional assistance is needed please contact the County Clerk's Office at 715- 634-4866 prior to the meeting. This meeting will be recorded and will be available on our website at: https://sawyercountygov.org. 2. CALL TO ORDER 3. ROLL CALL 4. PLEDGE OF ALLEGIANCE 5. CERTIFICATION OF COMPLIANCE WITH THE OPEN MEETINGS LAW 6. MEETING AGENDA 7. PUBLIC COMMENTS At this time, members of the public will be given the opportunity to address the Committee. Please adhere to the following when addressing the Committee: • Comments will be limited to 3 minutes or less per individual. • Comments should be directed to the Committee as a whole and not directed to individual Committee members. • The Committee cannot respond to your comments during this time. • Please sign in and fill out a public comment sheet if you wish to speak and hand it to the County Clerk (please respect the signs and do not approach Board members at the table). 8. ATTY. ANDY PHILLIPS, SYNTHEC UPDATE - $25,000,000 BOND ISSUE REQUEST (DISCUSSION AND POSSIBLE ACTION) 9. CONSIDER APPROVAL OF MINUTES FROM PREVIOUS MEETING a. Draft Admin Minutes 9.10.26 Page 1 of 149 2 10. TREASURER'S REPORT a. Treasurer's Report 11. FINANCE DEPARTMENT REPORT a. Monthly Sales Tax Report b. Budget Performance Report 12. DEPARTMENT BUDGET PERFORMANCE REPORTS a. Budget Performance Report- Ambulance b. Budget Performance Report- Highway 13. INVESTMENTS REVIEW AND UPDATE a. August Investment Report 14. ADMINISTRATOR 2027 BUDGET PRESENTATION a. 2027 Budget Hearing Presentation b. 2027 Courthouse Fees & Payments- Proposed c. 2027 Capital Summary d. 2027 Sawyer County FTE e. 2027 Pay Structure Grids f. Detail Admin 2027 Proposed Budget g. 2027 Budget Hearing Notice 15. BOARD APPOINTED COMMITTEE UPDATES 16. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 17. FUTURE AGENDA ITEMS 18. FINALIZATION OF BUSINESS 19. NEXT MEETING DATE /TIME: NOVEMBER 5, 2026 AT 8:30 AM 20. ADJOURNMENT Page 2 of 149 3 DISCLAIMER: A quorum of the County Board of Supervisors or of any of its committees may be present at this meeting to listen and observe. Neither the Board nor any of the committees have established attendance at this meeting as an official function of the Board or committee(s) or otherwise made a determination that attendance at the meeting is necessary to carry out the Board or committee’s function. The only purpose for other supervisors attending the meeting is to listen to the information presented. Neither the Board nor any committee (other than the committee providing this notice and agenda) will take any official action with respect to this noticed meeting. Copy sent via email to: Committee Members, Associated Staff and News Media. Note: Any person wishing to attend whom, because of a disability, requires accommodation should call the Sawyer County Clerk’s Office (715.634.4866) at least 24 hours before the scheduled meeting so appropriate arrangements can be made. Page 3 of 149 Minutes of the September 10, 2026 Meeting of the Sawyer County Finance Committee of the Sawyer County Board of Supervisors Board Room; Sawyer County Voting Committee Members (X) Present: Others Present: John Righeimer Mike Markgren Ron Kinsley Stacey Hessel Liz Klein John Pinnow- Virtual Marc Helwig Ron Buckholtz Andy Phillips- Virtual Steve Kariainen Rhandi Ehn Ben Conrad- Virtual Jeff Hoehne Brian Lehner Call to Order –Chair Righeimer called the meeting to order at 8:30 am. Certification of Compliance with the open meeting law was met. Roll Call taken and quorum was met. Meeting Agenda – Set Public Comments – None Andy Phillips Presentation—Atty. Andy Phillips of Attolles Law discussed proposed Sawyer County financial participation requested to secure EU Swiss bank financing for the sustainable fuel project. The county is being asked to secure a $25M loan from BCPL, to place in an account which would remain under control of Sawyer County, to serve as a type of “earnest money” required by the EU investors. Syntech would pay the interest on the loan. More details will be worked out to ensure it is a zero risk hold harmless transaction should the county proceed. Dave Armstrong of Barron County EDC spoke on the economic development and impact modeling used to assess the large and unprecedented project for viability. The model includes Sawyer and 31 counties who will benefit from job creation and the injection of outside money into the economy. $110M in tax credits over a 20 year Enterprise Zone would be in the form of corporate (not property) taxes. Paper industry expert Masood Akhtar, Ph. D., spoke to the committee about his input on the project from the beginning and explained the financing aspects in more detail. Atty. Phillips and Mr. Markgren will move forward to explore and secure legally and fiscally secure terms and conditions should the county decide to proceed with securing the loan. Minutes from the previous meeting dated: August 13, 2026 Motion to approve made by: Mr. Helwig Second by: Ms. Hessel Motion carried without negative vote. Namekagon Transit 2027 Budget Request—Darrin White spoke on behalf of Namekagon Transit, highlighting Transit services and increased ridership. The agency is requesting an increase of $5,000 over last year in the 2027 Budget to cover cost of living increases for employees, for a total of $175,000 requested. Treasurer’s Report – Mr. Lehner provided a written report on tax collections and delinquent parcels. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for August 2026, and August CIP purchases. Page 4 of 149 2027 Preliminary Budget Presentation—Ms. Ehn walked through slides of the preliminary 2027 Budget with the committee and answered questions. The presentation will be made to the full County Board on September 17. Department Financial Updates-- HHS Department---Ms. Ehn reviewed August 2026 financials for the HHS Department. Veterans Service Office—Ms. Ehn reviewed July 2026 Financials for the Veterans Service Office. Investments Review and Update—The July investment report was provided: interest rates are holding above 3%; County CD investments are still exceeding 2025 returns. CD Purchase— Motion to approve the purchase of a 12 month CD from Frandsen Bank at 3.98% interest by: Ms. Hessel Second by: Mr. Hoehne Motion carried without negative vote. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – None Future Agenda Items – None Adjournment – 9:36 am Next Meeting- October 8, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 5 of 149 Finance Meeting – October 8th, 2026 Treasurer’s Report Update county land sales • Last 2 properties were sold. This completes the 2025 tax foreclosed land sales in 2026 Delinquent List • Total Delinquent Amount - Including Interest and Penalty as of September 1st, 2026 is $686,080.62. In month of August there was $211,627.32 of delinquent taxes collected of which $19,238.88was interest, penalties and fees. January February March April May June July 5 yrs 50 49 47 33 31 29 27 4 yrs 28 23 23 14 15 15 10 3 yrs 124 106 101 88 106 106 107 2 yrs 319 275 249 221 216 201 188 1 yr 13224 11001 1921 1921 1711 1641 1568 Tota l 13745 11454 2341 2277 2079 1992 1900 August September 12 0 9 0 116 110 177 168 737 546 1051 824 Page 6 of 149 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February March April May June July August September Average October % Ave November % Ave December % Ave Total % Inc 2021 161,382 151,846 126,061 126,683 131,194 147,924 249,469 240,248 245,188 175,555 259,373 148% 201,664 115% 193,515 110% 2,234,547 2022 151,646 160,903 142,260 184,720 180,576 257,182 265,808 267,126 308,640 213,207 274,157 129% 226,158 106% 217,112 102% 2,636,288 17.98% 2023 169,407 220,504 161,008 179,589 169,445 243,473 277,796 338,392 295,423 228,337 282,416 124% 292,345 128% 227,311 100% 2,857,109 8.38% 2024 173,881 238,746 162,431 170,325 197,071 250,657 272,963 359,677 318,236 238,221 271,466 114% 325,289 137% 217,279 91% 2,958,021 3.53% 2025 241,814 233,374 185,118 165,531 217,014 207,365 338,216 356,801 302,553 249,754 327,683 131% 236,593 95% 262,678 105% 3,074,740 3.95% 2026 209,447 234,616 200,614 215,399 237,660 237,768 334,765 360,119 333,949 262,704 338,980 304,873 266,905 3,275,095 6.52% 5 Year Ave 129% 116% 102% Year-to-Date Sales Tax Distributions Year January February March April May June July August September October November December 2021 161,382 313,228 439,289 565,972 697,166 845,090 1,094,559 1,334,807 1,579,995 1,839,368 2,041,032 2,234,547 2022 151,646 312,549 454,809 639,529 820,105 1,077,287 1,343,095 1,610,221 1,918,861 2,193,018 2,419,176 2,636,288 2023 169,407 389,911 550,919 730,508 899,953 1,143,426 1,421,222 1,759,614 2,055,037 2,337,453 2,629,798 2,857,109 2024 173,881 412,627 575,058 745,383 942,454 1,193,111 1,466,074 1,825,751 2,143,987 2,415,453 2,740,742 2,958,021 2025 241,814 475,188 660,306 825,837 1,042,851 1,250,216 1,588,432 1,945,233 2,247,786 2,575,469 2,812,062 3,074,740 2026 209,447 444,063 644,677 860,076 1,097,736 1,335,504 1,670,269 2,030,388 2,364,337 2,703,317 3,008,190 3,275,095 26 vs '25 (%) -13.4% -6.6% -2.4% 4.1% 5.3% 6.8% 5.2% 4.4% 5.2% 5.0% 7.0% 6.5% 26 vs '25 ($) (32,367) (31,125) (15,629) 34,239 54,885 85,288 81,837 85,155 116,551 127,848 196,128 200,355 - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 January February March April May June July August September October November December 2021-Projected 2026 Sawyer County Sales Tax Month-to-Month 2021 2022 2023 2024 2025 2026 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 January February March April May June July August September October November December 2021-Projected 2026 Sawyer County Sales Tax Total 2021 2022 2023 2024 2025 2026 Page 7 of 149 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 4,596,740.28 1,532,246.72 75 68,457.00 68,457.12 (.12) 100 5,000.00 3,908.09 1,091.91 78 60,000.00 85,679.09 (25,679.09) 143 10,000.00 3,225.96 6,774.04 32 145,000.00 .00 145,000.00 0 150,000.00 134,619.52 15,380.48 90 40,000.00 36,262.19 3,737.81 91 5,000.00 4,607.39 392.61 92 3,000.00 1,492.11 1,507.89 50 .00 7,800.00 (7,800.00) +++ 4,588.00 4,588.31 (.31) 100 16,000.00 17,892.00 (1,892.00) 112 .00 9,404.07 (9,404.07) +++ 21,000.00 22,396.99 (1,396.99) 107 3,250,000.00 2,030,388.50 1,219,611.50 62 575,000.00 85,732.40 489,267.60 15 45,000.00 45,714.93 (714.93) 102 .00 200,000.00 (200,000.00) +++ 2,000,000.00 1,635,517.90 364,482.10 82 .00 150.00 (150.00) +++ .00 177,415.37 (177,415.37) +++ 1,000.00 738.13 261.87 74 700,000.00 625,660.88 74,339.12 89 2,800.00 2,800.00 .00 100 .00 12,637.46 (12,637.46) +++ 1,000.00 316.72 683.28 32 5,000.00 .00 5,000.00 0 265,000.00 200,852.55 64,147.45 76 392,874.00 .00 392,874.00 0 $13,894,706.00 $10,014,997.96 $3,879,708.04 72% $361,376.00 $396,632.71 ($35,256.71) 110% $350,000.00 $152,024.00 $197,976.00 43% Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Department 00 - General Totals 48915 Indirect Cost 49300 Use of Prior Years' Fund Balance 48600 Misc. General Revenue 48614 P-Card Rebate; P-Card Program 48200 Rent of County Offices and Bldgs 48300 Profit on Tax Deed Sales 46900 Public Records Request 48100 Interest on Investments 46810-10% Cty Stumpage Due to Townships 46810 County Forest Stumpage 46810-000 FORESTRY PERMITS 43650 St. Aid 43410 Shared Revenues 43415 St.Aid/Rsource Aid-S.23.09(18) 43302 DNR Aid In-Lieu of Taxes 43400 Sales Tax Income 41807 Tower Rentals 43301 Federal Aid In-Lieu of Taxes 41805 Tax Deeds Admin Fee 41806 St Aid/Prop. Tax Exempt Computer 41803 Tax Deed Reimb. Fees 41804 Advertising Fees 41801 Interest on Taxes 41802 Penalties on Taxes 41241 Donations/Contributions 41151 Managed Forest Land Program 41151-125 Managed Forest Land/DNR 20% 41150 Forest Crop Taxes 41110 General Property Taxes 41120 Personal Property Aid Fund 100 - General Fund REVENUE Department 00 - General Account Account Description Run by Rhandi Ehn on 09/29/2026 08:09:02 PM Page 1 of 3 Page 8 of 149 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account $15,000.00 $9,712.80 $5,287.20 65% $39,900.00 $26,277.35 $13,622.65 66% $0.00 $300.00 ($300.00) +++ $36,000.00 $16,710.82 $19,289.18 46% $295,000.00 $280,438.79 $14,561.21 95% $500.00 $354.00 $146.00 71% $14,000.00 $15,166.00 ($1,166.00) 108% $16,519.00 $195.00 $16,324.00 1% $340,350.00 $315,079.10 $25,270.90 93% $80,400.00 $58,765.58 $21,634.42 73% $900.00 $750.00 $150.00 83% $22,000.00 $23,152.00 ($1,152.00) 105% $0.00 $952.40 ($952.40) +++ $50,000.00 $31,064.80 $18,935.20 62% $204,000.00 $163,578.55 $40,421.45 80% $28,000.00 $10,816.40 $17,183.60 39% $2,918,738.00 $1,981,410.61 $937,327.39 68% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $32,472.41 $51,277.59 39% $326,300.00 $173,193.57 $153,106.43 53% $13,572.00 $420.00 $13,152.00 3% $19,137,082.00 $13,704,464.85 $5,432,617.15 72% $647,985.00 $509,035.45 $138,949.55 79% $79,992.00 $53,769.49 $26,222.51 67% $216,757.00 $150,569.63 $66,187.37 69% $755,030.00 $536,615.07 $218,414.93 71% $525,000.00 $378,951.50 $146,048.50 72% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $37,771.00 $45,487.00 45% $172,978.00 $126,644.83 $46,333.17 73% $234,900.00 $170,704.09 $64,195.91 73% $161,164.00 $106,324.58 $54,839.42 66% $570,020.00 $423,525.08 $146,494.92 74% $328,946.00 $233,493.67 $95,452.33 71% $366,921.00 $209,267.05 $157,653.95 57% $246,562.00 $143,126.62 $103,435.38 58% $301,054.00 $202,674.14 $98,379.86 67%Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 14 - IT Totals Department 13 - Human Resources Totals Department 11 - County Clerk Totals Department 10 - Finance Totals Department 09 - Medical Examiner Totals Department 05 - Family Court Commissioner Totals Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Department 02 - Administration Totals Department 01 - County Board Totals Department 00 - General Totals REVENUE TOTALS EXPENSE Department 57 - Veteran's Administration Totals Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 11 - County Clerk Totals Department 09 - Medical Examiner Totals Run by Rhandi Ehn on 09/29/2026 08:09:02 PM Page 2 of 3 Page 9 of 149 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account $255,591.00 $166,066.69 $89,524.31 65% $127,655.00 $59,262.93 $68,392.07 46% $615,230.00 $408,755.14 $206,474.86 66% $488,107.00 $356,763.49 $131,343.51 73% $2,300.00 $1,521.44 $778.56 66% $37,000.00 $17,589.28 $19,410.72 48% $564,474.00 $398,044.08 $166,429.92 71% $1,443,867.00 $1,320,001.61 $123,865.39 91% $7,032,303.00 $4,504,546.96 $2,527,756.04 64% $109,217.00 $70,353.01 $38,863.99 64% $2,918,738.00 $2,040,700.78 $878,037.22 70% $152,061.00 $128,488.88 $23,572.12 84% $124,336.00 $112,510.72 $11,825.28 90% $342,515.00 $243,388.58 $99,126.42 71% $215,121.00 $139,039.83 $76,081.17 65% $19,137,082.00 $13,249,505.62 $5,887,576.38 69% 19,137,082.00 13,704,464.85 5,432,617.15 72% 73% Net of Fund Balance Draw to HHS 19,137,082.00 13,249,505.62 5,887,576.38 69% $0.00 $454,959.23 ($454,959.23) 9,929,620.00 7,206,852.39 2,722,767.61 73% 9,929,620.00 7,814,831.69 2,114,788.31 79% $0.00 ($607,979.30) $607,979.30 6,312,664.00 3,735,176.88 2,577,487.12 59% 6,312,664.00 4,482,003.04 1,830,660.96 71% $0.00 ($746,826.16) $746,826.16 Year to date transfer to HHS included Year to date transfer from General Fund included REVENUE TOTALS EXPENSE TOTALS Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals EXPENSE TOTALS Fund 225 - Human Services Totals Fund 225 - Human Services Totals REVENUE TOTALS EXPENSE TOTALS Fund 100 - General Fund Totals Fund 100 - General Fund Totals REVENUE TOTALS Department 57 - Veteran's Administration Totals EXPENSE TOTALS Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Run by Rhandi Ehn on 09/29/2026 08:09:02 PM Page 3 of 3 Page 10 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund REVENUE Department 38 - Ambulance Service 41110 General Property Taxes 1,516,075.00 .00 1,516,075.00 126,339.58 .00 1,137,056.22 379,018.78 75 41241 Donations/Contributions .00 .00 .00 4,928.00 .00 5,128.00 (5,128.00) +++ 43529 St. Aid/Em. Amb. Assistance 65,000.00 .00 65,000.00 .00 .00 62,489.20 2,510.80 96 46230 Ambulance Fees 1,250,000.00 .00 1,250,000.00 49,270.00 .00 742,531.19 507,468.81 59 46231 Ambulance Fees Washburn County Billings 34,200.00 .00 34,200.00 .00 .00 34,200.00 .00 100 48600 Misc. General Revenue .00 .00 .00 6.00 .00 6.00 (6.00) +++ 49300 Use of Prior Years' Fund Balance 53,463.00 .00 53,463.00 .00 .00 .00 53,463.00 0 Department 38 - Ambulance Service Totals $2,918,738.00 $0.00 $2,918,738.00 $180,543.58 $0.00 $1,981,410.61 $937,327.39 68% REVENUE TOTALS $2,918,738.00 $0.00 $2,918,738.00 $180,543.58 $0.00 $1,981,410.61 $937,327.39 68% EXPENSE Department 38 - Ambulance Service State Account 52300 - Ambulance - Hayward 50111 Regular Salaries 1,422,785.00 .00 1,422,785.00 101,891.75 .00 943,450.87 479,334.13 66 50112 Salaries Overtime 235,405.00 .00 235,405.00 20,557.52 .00 195,768.99 39,636.01 83 50144 Term Life Ins./Employer's Share 236.00 .00 236.00 21.28 .00 198.33 37.67 84 50147 Workers Comp 60,439.00 .00 60,439.00 3,299.09 .00 31,230.85 29,208.15 52 50151 FICA-Employer's Share 126,852.00 .00 126,852.00 9,085.93 .00 84,968.21 41,883.79 67 50152 Retirement-Employer's Share 119,390.00 .00 119,390.00 8,187.70 .00 77,346.03 42,043.97 65 50154 Hospital and Health Insurance 288,256.00 .00 288,256.00 21,446.90 .00 196,754.55 91,501.45 68 50155 50155 Flex Administration Fees 877.00 .00 877.00 60.90 .00 504.60 372.40 58 50155-HSA HSA Admin Fee 98.00 .00 98.00 5.25 .00 54.25 43.75 55 50155 - Totals $975.00 $0.00 $975.00 $66.15 $0.00 $558.85 $416.15 57% 50156 50156 Health Reimb. Acct. 28,800.00 .00 28,800.00 .00 .00 18,616.61 10,183.39 65 50156-HSA Health Savings Account Contribution 6,700.00 .00 6,700.00 .00 .00 6,600.00 100.00 99 50156 - Totals $35,500.00 $0.00 $35,500.00 $0.00 $0.00 $25,216.61 $10,283.39 71% 50157 Employee Education and Training 28,000.00 .00 28,000.00 .00 .00 12,023.74 15,976.26 43 50212 Legal Fees .00 .00 .00 885.50 .00 8,585.50 (8,585.50) +++ 50216 Janitorial Supplies 500.00 .00 500.00 .00 .00 1,788.12 (1,288.12) 358 50217 50217-301 Donation Expense .00 .00 .00 .00 .00 2,759.02 (2,759.02) +++ 50217 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,759.02 ($2,759.02) +++ 50218 50218 Professional Services .00 .00 .00 .00 .00 6,395.40 (6,395.40) +++ 50218-323 Garbage 1,000.00 .00 1,000.00 .00 .00 62.85 937.15 6 50218 - Totals $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $6,458.25 ($5,458.25) 646% Run by Rhandi Ehn on 09/29/2026 04:38:18 PM Page 1 of 3 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 11 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 38 - Ambulance Service State Account 52300 - Ambulance - Hayward 50220 50220 Contracted Expenses 50,000.00 .00 50,000.00 1,275.00 .00 18,168.08 31,831.92 36 50220-337 Ambulance Fee Collection Costs 60,000.00 .00 60,000.00 .00 .00 35,913.59 24,086.41 60 50220 - Totals $110,000.00 $0.00 $110,000.00 $1,275.00 $0.00 $54,081.67 $55,918.33 49% 50221 Water and Sewer 2,000.00 .00 2,000.00 99.09 .00 792.72 1,207.28 40 50222 Electric 4,500.00 .00 4,500.00 838.92 .00 3,787.70 712.30 84 50224 Heating Fuels 3,000.00 .00 3,000.00 687.51 .00 2,913.61 86.39 97 50225 Telephone 7,000.00 .00 7,000.00 .00 .00 4,023.28 2,976.72 57 50241 Repairs/Maintenance-Vehicles 30,000.00 .00 30,000.00 .00 .00 12,987.62 17,012.38 43 50242 Repair & Maint. 7,500.00 .00 7,500.00 468.00 .00 1,779.18 5,720.82 24 50243 50243-328 Computer Repair/Maint. 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50243 - Totals $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0% 50311 Postage 400.00 .00 400.00 .00 .00 12.65 387.35 3 50312 Office Supplies 1,000.00 .00 1,000.00 .00 .00 541.37 458.63 54 50313 Printing 1,200.00 .00 1,200.00 22.64 .00 233.77 966.23 19 50314 Small Items of Equipment 2,500.00 .00 2,500.00 .00 .00 5,687.97 (3,187.97) 228 50329 Subscriptions 25,000.00 .00 25,000.00 .00 .00 25,247.57 (247.57) 101 50335 Meal Expenses 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50339 Travel 1,000.00 .00 1,000.00 .00 .00 51.04 948.96 5 50340 Operating Supplies 100,000.00 .00 100,000.00 218.32 .00 73,182.74 26,817.26 73 50342 50342-329 Impounded/Towing Vehicles .00 .00 .00 .00 .00 200.00 (200.00) +++ 50342 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $200.00 ($200.00) +++ 50346 50346-337 Clothing, Uniforms, Laundry 2,500.00 .00 2,500.00 .00 .00 3,380.23 (880.23) 135 50346 - Totals $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $3,380.23 ($880.23) 135% 50351 Vehicle Fuel 35,000.00 .00 35,000.00 .00 .00 21,033.28 13,966.72 60 50515 Indirect Cost 250,000.00 .00 250,000.00 22,316.95 .00 200,852.55 49,147.45 80 50819 Capital Outlay .00 .00 .00 .00 .00 33,831.78 (33,831.78) +++ State Account 52300 - Ambulance - Hayward Totals $2,903,938.00 $0.00 $2,903,938.00 $191,368.25 $0.00 $2,031,728.65 $872,209.35 70% State Account 52305 - Ambulance - Ojibwa 50218 50218-323 Garbage 1,500.00 .00 1,500.00 197.55 .00 1,589.37 (89.37) 106 50218 - Totals $1,500.00 $0.00 $1,500.00 $197.55 $0.00 $1,589.37 ($89.37) 106% 50221 Water and Sewer 4,800.00 .00 4,800.00 249.75 .00 1,917.22 2,882.78 40 50222 Electric 2,500.00 .00 2,500.00 271.09 .00 1,965.99 534.01 79 Run by Rhandi Ehn on 09/29/2026 04:38:18 PM Page 2 of 3 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 12 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 38 - Ambulance Service State Account 52305 - Ambulance - Ojibwa 50224 Heating Fuels 2,500.00 .00 2,500.00 .00 .00 681.00 1,819.00 27 50225 Telephone 1,000.00 .00 1,000.00 .00 .00 2,076.68 (1,076.68) 208 50235 Snow Removal 1,000.00 .00 1,000.00 .00 .00 720.00 280.00 72 50242 Repair & Maint. 1,500.00 .00 1,500.00 .00 .00 (38.81) 1,538.81 -3 50314 Small Items of Equipment .00 .00 .00 .00 .00 60.68 (60.68) +++ State Account 52305 - Ambulance - Ojibwa Totals $14,800.00 $0.00 $14,800.00 $718.39 $0.00 $8,972.13 $5,827.87 61% Department 38 - Ambulance Service Totals $2,918,738.00 $0.00 $2,918,738.00 $192,086.64 $0.00 $2,040,700.78 $878,037.22 70% EXPENSE TOTALS $2,918,738.00 $0.00 $2,918,738.00 $192,086.64 $0.00 $2,040,700.78 $878,037.22 70% Fund 100 - General Fund Totals REVENUE TOTALS 2,918,738.00 .00 2,918,738.00 180,543.58 .00 1,981,410.61 937,327.39 68% EXPENSE TOTALS 2,918,738.00 .00 2,918,738.00 192,086.64 .00 2,040,700.78 878,037.22 70% Fund 100 - General Fund Totals $0.00 $0.00 $0.00 ($11,543.06) $0.00 ($59,290.17) $59,290.17 Grand Totals REVENUE TOTALS 2,918,738.00 .00 2,918,738.00 180,543.58 .00 1,981,410.61 937,327.39 68% EXPENSE TOTALS 2,918,738.00 .00 2,918,738.00 192,086.64 .00 2,040,700.78 878,037.22 70% Grand Totals $0.00 $0.00 $0.00 ($11,543.06) $0.00 ($59,290.17) $59,290.17 Run by Rhandi Ehn on 09/29/2026 04:38:18 PM Page 3 of 3 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 13 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department REVENUE Department 45 - Highway 41110 General Property Taxes 1,833,220.00 .00 1,833,220.00 157,903.67 .00 1,421,133.03 412,086.97 78 43530 Transportation Aids 908,500.00 .00 908,500.00 .00 .00 656,842.62 251,657.38 72 46121 PERMITS 5,000.00 .00 5,000.00 325.00 .00 3,725.00 1,275.00 74 46245 Reimbursed Wages .00 .00 .00 .00 .00 25.00 (25.00) +++ 47201 47201-000 Damage Claims 4,000.00 .00 4,000.00 .00 .00 3,748.14 251.86 94 47201-100 General Maintenance 1,206,000.00 .00 1,206,000.00 .00 .00 634,198.83 571,801.17 53 47201-200 Supervision 81,349.00 .00 81,349.00 .00 .00 42,863.53 38,485.47 53 47201-300 Special Maintenance .00 .00 .00 .00 .00 117,865.82 (117,865.82) +++ 47201-400 Field Small Tools 21,600.00 .00 21,600.00 .00 .00 7,860.02 13,739.98 36 47201-500 Records & Reports 52,000.00 .00 52,000.00 .00 .00 39,816.77 12,183.23 77 47201-600 Radio Revenue 2,000.00 .00 2,000.00 .00 .00 1,649.00 351.00 82 47201-700 Salt Reimbursement 2,000.00 .00 2,000.00 .00 .00 661.53 1,338.47 33 47201-851 GPL Insurance 15,000.00 .00 15,000.00 .00 .00 14,955.11 44.89 100 47201-900 Special Project-LRIP 350,000.00 .00 350,000.00 .00 .00 4,975.15 345,024.85 1 47201-901 LFA .00 .00 .00 .00 .00 53,436.90 (53,436.90) +++ 47201-950 Equipment Storage Reimbursement 44,000.00 .00 44,000.00 .00 .00 27,421.77 16,578.23 62 47201 - Totals $1,777,949.00 $0.00 $1,777,949.00 $0.00 $0.00 $949,452.57 $828,496.43 53% 47330 Revenue - Local Districts 441,500.00 .00 441,500.00 .00 .00 332,779.83 108,720.17 75 48330 Sale of Material .00 .00 .00 .00 .00 3,588.39 (3,588.39) +++ 48340 Sale of Salvage .00 .00 .00 1,064.70 .00 2,377.80 (2,377.80) +++ 48600 48600 Misc. General Revenue 50,000.00 .00 50,000.00 .00 .00 43,331.59 6,668.41 87 48600-100 Misc. Revenue-Admin. Fees .00 .00 .00 .00 .00 6,449.10 (6,449.10) +++ 48600 - Totals $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $49,780.69 $219.31 100% 48601 48601-200 Fuel Tax Refunds 2,000.00 .00 2,000.00 .00 .00 1,776.75 223.25 89 48601 - Totals $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $1,776.75 $223.25 89% 49240 Trans. From Cap. Proj. Fund 1,294,495.00 .00 1,294,495.00 .00 .00 313,695.20 980,799.80 24 Department 45 - Highway Totals $6,312,664.00 $0.00 $6,312,664.00 $159,293.37 $0.00 $3,735,176.88 $2,577,487.12 59% REVENUE TOTALS $6,312,664.00 $0.00 $6,312,664.00 $159,293.37 $0.00 $3,735,176.88 $2,577,487.12 59% EXPENSE Department 45 - Highway State Account 53110 - Highway Administration 50000 Miscellaneous Expense .00 .00 .00 .00 .00 13,200.00 (13,200.00) +++ 50111 Regular Salaries 150,000.00 .00 150,000.00 11,082.45 .00 100,100.77 49,899.23 67 50130 Fringe Summary 65,000.00 .00 65,000.00 .00 .00 42,551.09 22,448.91 65 50148 Comp Time Cost Pool .00 .00 .00 2,426.56 .00 (11,640.38) 11,640.38 +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 1 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 14 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53110 - Highway Administration 50155 50155-HSA HSA Admin Fee .00 .00 .00 .04 .00 .69 (.69) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.04 $0.00 $0.69 ($0.69) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 428.47 (428.47) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $428.47 ($428.47) +++ 50213 Special Accounting Fees 3,500.00 .00 3,500.00 .00 .00 4,975.15 (1,475.15) 142 50241 Repairs/Maintenance-Vehicles 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50311 Postage 550.00 .00 550.00 .00 .00 509.68 40.32 93 50312 Office Supplies 3,000.00 .00 3,000.00 55.91 .00 1,239.69 1,760.31 41 50313 Printing 1,900.00 .00 1,900.00 56.36 .00 538.05 1,361.95 28 50319 Computer Supplies 2,500.00 .00 2,500.00 .00 .00 3,605.00 (1,105.00) 144 50325 Registration Fees/Training 3,500.00 .00 3,500.00 .00 .00 490.00 3,010.00 14 50329 Subscriptions 3,500.00 .00 3,500.00 .00 .00 154.00 3,346.00 4 50339 Travel 600.00 .00 600.00 .00 .00 398.00 202.00 66 50541 Depreciation Expense 2,500.00 .00 2,500.00 415.62 .00 3,740.58 (1,240.58) 150 50542 Shop Overhead 600.00 .00 600.00 .00 .00 .00 600.00 0 50950 Buildings and Grounds Allocation 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 State Account 53110 - Highway Administration Totals $247,650.00 $0.00 $247,650.00 $14,036.94 $0.00 $160,290.79 $87,359.21 65% State Account 53182 - Local Bridge Aid 50182 Local Bridge Aid 61,623.00 .00 61,623.00 .00 .00 39,941.29 21,681.71 65 State Account 53182 - Local Bridge Aid Totals $61,623.00 $0.00 $61,623.00 $0.00 $0.00 $39,941.29 $21,681.71 65% State Account 53191 - Supervision Program 093 - Supervision Engineering 50111 Regular Salaries 77,383.00 .00 77,383.00 5,187.60 .00 46,320.20 31,062.80 60 50130 Fringe Summary 47,000.00 .00 47,000.00 .00 .00 19,564.78 27,435.22 42 50225 Telephone 1,200.00 .00 1,200.00 .00 .00 402.44 797.56 34 50534 Machinery 10,000.00 .00 10,000.00 .00 .00 8,846.10 1,153.90 88 Program 093 - Supervision Engineering Totals $135,583.00 $0.00 $135,583.00 $5,187.60 $0.00 $75,133.52 $60,449.48 55% State Account 53191 - Supervision Totals $135,583.00 $0.00 $135,583.00 $5,187.60 $0.00 $75,133.52 $60,449.48 55% State Account 53192 - Radio Expense 50242 Repair & Maint. 10,000.00 .00 10,000.00 .00 .00 1,092.04 8,907.96 11 50541 Depreciation Expense 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 State Account 53192 - Radio Expense Totals $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $1,092.04 $23,907.96 4% State Account 53193 - General Public Liability Expense 50513 Public Liability Insurance 36,613.00 .00 36,613.00 2,529.32 .00 22,763.88 13,849.12 62 Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 2 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 15 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53193 - General Public Liability Expense Totals $36,613.00 $0.00 $36,613.00 $2,529.32 $0.00 $22,763.88 $13,849.12 62% State Account 53210 - Employee Taxes and Benefits 50111 50111-115 On Call Pay Highway .00 .00 .00 300.00 .00 2,700.00 (2,700.00) +++ 50111 - Totals $0.00 $0.00 $0.00 $300.00 $0.00 $2,700.00 ($2,700.00) +++ 50131 Vacation 90,000.00 .00 90,000.00 2,017.83 .00 51,869.30 38,130.70 58 50132 Sick Leave 60,000.00 .00 60,000.00 2,308.44 .00 37,944.19 22,055.81 63 50133 Holiday 45,000.00 .00 45,000.00 6,882.10 .00 26,816.38 18,183.62 60 50134 Floating Holiday 5,000.00 .00 5,000.00 .00 .00 3,720.00 1,280.00 74 50135 Funeral Leave 2,000.00 .00 2,000.00 .00 .00 1,772.48 227.52 89 50142 Jury Per Diems and Expenses .00 .00 .00 .00 .00 103.84 (103.84) +++ 50144 Term Life Ins./Employer's Share 500.00 .00 500.00 33.47 .00 288.13 211.87 58 50147 Workers Comp 40,000.00 .00 40,000.00 3,262.44 .00 27,042.42 12,957.58 68 50151 FICA-Employer's Share 105,000.00 .00 105,000.00 9,811.90 .00 82,041.93 22,958.07 78 50152 50152 Retirement-Employer's Share 100,000.00 .00 100,000.00 8,796.82 .00 77,077.93 22,922.07 77 50152-001 WRS GASB 68 EXPENSE 100,000.00 .00 100,000.00 .00 .00 .00 100,000.00 0 50152 - Totals $200,000.00 $0.00 $200,000.00 $8,796.82 $0.00 $77,077.93 $122,922.07 39% 50154 50154 Hospital and Health Insurance 300,000.00 .00 300,000.00 24,854.03 .00 222,700.50 77,299.50 74 50154-001 OPEB Liability Expense (80,000.00) .00 (80,000.00) .00 .00 .00 (80,000.00) 0 50154 - Totals $220,000.00 $0.00 $220,000.00 $24,854.03 $0.00 $222,700.50 ($2,700.50) 101% 50155 50155 Flex Administration Fees 1,700.00 .00 1,700.00 81.90 .00 815.15 884.85 48 50155-HSA HSA Admin Fee .00 .00 .00 1.96 .00 18.94 (18.94) +++ 50155 - Totals $1,700.00 $0.00 $1,700.00 $83.86 $0.00 $834.09 $865.91 49% 50156 50156 Health Reimb. Acct. 30,000.00 .00 30,000.00 .00 .00 27,333.36 2,666.64 91 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 267.06 (267.06) +++ 50156 - Totals $30,000.00 $0.00 $30,000.00 $0.00 $0.00 $27,600.42 $2,399.58 92% 50158 Unemployment Compensation 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50159 Physicals 1,500.00 .00 1,500.00 .00 .00 456.60 1,043.40 30 50164 ILC Cost Pool 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 50339 Travel 200.00 .00 200.00 .00 .00 .00 200.00 0 50340 Operating Supplies .00 .00 .00 .00 .00 50.00 (50.00) +++ 50346 Uniform Allowance 3,000.00 .00 3,000.00 .00 .00 1,863.92 1,136.08 62 50910 Fringe Allocation (858,900.00) .00 (858,900.00) .00 .00 (420,454.57) (438,445.43) 49 Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 3 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 16 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53210 - Employee Taxes and Benefits Totals $0.00 $0.00 $0.00 $58,350.89 $0.00 $144,427.56 ($144,427.56) +++ State Account 53220 - Field Small Tools 50111 Regular Salaries 600.00 .00 600.00 .00 .00 336.48 263.52 56 50130 Fringe Summary 1,000.00 .00 1,000.00 .00 .00 177.96 822.04 18 50362 Small Tools 20,000.00 .00 20,000.00 .00 .00 16,053.79 3,946.21 80 50920 Small Tools Allocation .00 .00 .00 .00 .00 (13,817.03) 13,817.03 +++ State Account 53220 - Field Small Tools Totals $21,600.00 $0.00 $21,600.00 $0.00 $0.00 $2,751.20 $18,848.80 13% State Account 53230 - Shop Operations 50111 Regular Salaries 45,000.00 .00 45,000.00 4,739.91 .00 37,488.27 7,511.73 83 50112 Salaries Overtime .00 .00 .00 .00 .00 158.13 (158.13) +++ 50130 Fringe Summary 35,000.00 .00 35,000.00 .00 .00 15,591.80 19,408.20 45 50210 Freight 25.00 .00 25.00 .00 .00 64.62 (39.62) 258 50241 Repairs/Maintenance-Vehicles 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50325 Registration Fees/Training 200.00 .00 200.00 .00 .00 295.00 (95.00) 148 50340 Operating Supplies 38,000.00 .00 38,000.00 .00 .00 25,216.12 12,783.88 66 50360 Misc. Shop 6,000.00 .00 6,000.00 .00 .00 7,732.12 (1,732.12) 129 50382 Inventory Adjustment 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50534 Machinery 500.00 .00 500.00 .00 .00 1,205.82 (705.82) 241 50541 Depreciation Expense 12,500.00 .00 12,500.00 927.83 .00 8,350.47 4,149.53 67 50930 Shop Operation Allocation (160,000.00) .00 (160,000.00) .00 .00 .00 (160,000.00) 0 50950 Buildings and Grounds Allocation 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 50991 Salvage Allocation (7,225.00) .00 (7,225.00) .00 .00 .00 (7,225.00) 0 State Account 53230 - Shop Operations Totals $0.00 $0.00 $0.00 $5,667.74 $0.00 $96,102.35 ($96,102.35) +++ State Account 53232 - Fuel Handling 50111 Regular Salaries 200.00 .00 200.00 92.43 .00 241.56 (41.56) 121 50130 Fringe Summary 200.00 .00 200.00 .00 .00 67.46 132.54 34 50242 Repair & Maint. 1,500.00 .00 1,500.00 .00 .00 7,652.12 (6,152.12) 510 50370 Material 200.00 .00 200.00 .00 .00 499.53 (299.53) 250 50541 Depreciation Expense 1,550.00 .00 1,550.00 105.55 .00 949.95 600.05 61 50911 Cost Pool (3,650.00) .00 (3,650.00) .00 .00 (14,730.82) 11,080.82 404 State Account 53232 - Fuel Handling Totals $0.00 $0.00 $0.00 $197.98 $0.00 ($5,320.20) $5,320.20 +++ State Account 53240 - Machinery Operations 50111 Regular Salaries 100,000.00 .00 100,000.00 9,050.87 .00 82,287.87 17,712.13 82 50112 Salaries Overtime 1,500.00 .00 1,500.00 378.99 .00 2,167.10 (667.10) 144 50130 Fringe Summary 70,000.00 .00 70,000.00 .00 .00 35,398.12 34,601.88 51 50155 50155-HSA HSA Admin Fee .00 .00 .00 .08 .00 .14 (.14) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 4 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 17 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53240 - Machinery Operations 50155 - Totals $0.00 $0.00 $0.00 $0.08 $0.00 $0.14 ($0.14) +++ 50242 Repair & Maint. 250,000.00 .00 250,000.00 .00 .00 233,287.07 16,712.93 93 50351 Vehicle Fuel 200,000.00 .00 200,000.00 .00 .00 154,197.26 45,802.74 77 50534 Machinery 25,000.00 .00 25,000.00 .00 .00 16,498.24 8,501.76 66 50541 Depreciation Expense 450,000.00 .00 450,000.00 38,288.37 .00 344,595.33 105,404.67 77 50542 Shop Overhead 150,000.00 .00 150,000.00 .00 .00 .00 150,000.00 0 State Account 53240 - Machinery Operations Totals $1,246,500.00 $0.00 $1,246,500.00 $47,718.31 $0.00 $868,431.13 $378,068.87 70% State Account 53241 - Equipment 50941 Current Yr. Equip Revenue (1,246,500.00) .00 (1,246,500.00) .00 .00 (976,510.23) (269,989.77) 78 State Account 53241 - Equipment Totals ($1,246,500.00) $0.00 ($1,246,500.00) $0.00 $0.00 ($976,510.23) ($269,989.77) 78% State Account 53270 - Buildings/Grounds Operations 50111 Regular Salaries 22,500.00 .00 22,500.00 705.73 .00 7,369.57 15,130.43 33 50112 Salaries Overtime 500.00 .00 500.00 .00 .00 .00 500.00 0 50130 Fringe Summary 15,000.00 .00 15,000.00 .00 .00 2,980.79 12,019.21 20 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 2.27 (2.27) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2.27 ($2.27) +++ 50216 Janitorial Supplies 1,500.00 .00 1,500.00 .00 .00 1,669.63 (169.63) 111 50225 Telephone 4,000.00 .00 4,000.00 350.00 .00 3,624.74 375.26 91 50229 Other Utility Service 40,000.00 .00 40,000.00 .00 .00 29,306.93 10,693.07 73 50242 Repair & Maint. 5,000.00 .00 5,000.00 .00 .00 1,157.43 3,842.57 23 50370 Material 25,000.00 .00 25,000.00 .00 .00 9,607.67 15,392.33 38 50534 Machinery 5,000.00 .00 5,000.00 .00 .00 2,532.69 2,467.31 51 50541 Depreciation Expense 12,000.00 .00 12,000.00 879.23 .00 7,913.07 4,086.93 66 50950 Buildings and Grounds Allocation (130,500.00) .00 (130,500.00) .00 .00 .00 (130,500.00) 0 State Account 53270 - Buildings/Grounds Operations Totals $0.00 $0.00 $0.00 $1,934.96 $0.00 $66,164.79 ($66,164.79) +++ State Account 53301 - STP Projects Program 381 - Engineer 50370 Material .00 .00 .00 .00 .00 20,115.88 (20,115.88) +++ Program 381 - Engineer Totals $0.00 $0.00 $0.00 $0.00 $0.00 $20,115.88 ($20,115.88) +++ Program 384 - Construction 50370 Material .00 .00 .00 .00 .00 210,797.74 (210,797.74) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $210,797.74 ($210,797.74) +++ State Account 53301 - STP Projects Totals $0.00 $0.00 $0.00 $0.00 $0.00 $230,913.62 ($230,913.62) +++ State Account 53310 - CTH General Maintenance 50111 Regular Salaries 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 5 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 18 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance 50112 Salaries Overtime 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50130 Fringe Summary 250,000.00 .00 250,000.00 .00 .00 .00 250,000.00 0 50362 Small Tools 12,000.00 .00 12,000.00 .00 .00 .00 12,000.00 0 50370 Material 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 50534 Machinery 300,000.00 .00 300,000.00 .00 .00 .00 300,000.00 0 50950 Buildings and Grounds Allocation 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 Program 142 - Meetings 50111 Regular Salaries .00 .00 .00 764.85 .00 16,899.62 (16,899.62) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 665.74 (665.74) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 7,480.42 (7,480.42) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .04 (.04) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.04 ($0.04) +++ 50362 Small Tools .00 .00 .00 .00 .00 616.97 (616.97) +++ 50370 Material .00 .00 .00 .00 .00 2,588.36 (2,588.36) +++ 50534 Machinery .00 .00 .00 .00 .00 1,295.89 (1,295.89) +++ Program 142 - Meetings Totals $0.00 $0.00 $0.00 $764.85 $0.00 $29,547.04 ($29,547.04) +++ Program 143 - CDL 50111 Regular Salaries .00 .00 .00 .00 .00 151.58 (151.58) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 61.58 (61.58) +++ 50362 Small Tools .00 .00 .00 .00 .00 4.98 (4.98) +++ 50370 Material .00 .00 .00 .00 .00 448.50 (448.50) +++ 50534 Machinery .00 .00 .00 .00 .00 24.00 (24.00) +++ Program 143 - CDL Totals $0.00 $0.00 $0.00 $0.00 $0.00 $690.64 ($690.64) +++ Program 182 - Bridge Maint 50111 Regular Salaries .00 .00 .00 .00 .00 38.94 (38.94) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 14.70 (14.70) +++ 50362 Small Tools .00 .00 .00 .00 .00 1.29 (1.29) +++ 50534 Machinery .00 .00 .00 .00 .00 16.00 (16.00) +++ Program 182 - Bridge Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $70.93 ($70.93) +++ Program 186 - Vegetation 50111 Regular Salaries .00 .00 .00 7,360.69 .00 94,120.80 (94,120.80) +++ 50112 Salaries Overtime .00 .00 .00 281.88 .00 2,654.72 (2,654.72) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 43,708.23 (43,708.23) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .27 .00 .43 (.43) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.27 $0.00 $0.43 ($0.43) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 6 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 19 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 186 - Vegetation 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 36.46 (36.46) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $36.46 ($36.46) +++ 50362 Small Tools .00 .00 .00 .00 .00 3,260.40 (3,260.40) +++ 50370 Material .00 .00 .00 .00 .00 36.00 (36.00) +++ 50534 Machinery .00 .00 .00 .00 .00 87,124.17 (87,124.17) +++ Program 186 - Vegetation Totals $0.00 $0.00 $0.00 $7,642.84 $0.00 $230,941.21 ($230,941.21) +++ Program 190 - Shoulder Maint 50111 Regular Salaries .00 .00 .00 213.38 .00 5,190.08 (5,190.08) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,508.76 (2,508.76) +++ 50362 Small Tools .00 .00 .00 .00 .00 160.56 (160.56) +++ 50370 Material .00 .00 .00 .00 .00 3,958.67 (3,958.67) +++ 50534 Machinery .00 .00 .00 .00 .00 11,758.99 (11,758.99) +++ Program 190 - Shoulder Maint Totals $0.00 $0.00 $0.00 $213.38 $0.00 $23,577.06 ($23,577.06) +++ Program 192 - Surface Maint 50111 Regular Salaries .00 .00 .00 1,315.10 .00 46,160.08 (46,160.08) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 4,161.15 (4,161.15) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 23,921.77 (23,921.77) +++ 50362 Small Tools .00 .00 .00 .00 .00 1,593.83 (1,593.83) +++ 50370 Material .00 .00 .00 .00 .00 14,988.78 (14,988.78) +++ 50534 Machinery .00 .00 .00 .00 .00 24,331.40 (24,331.40) +++ Program 192 - Surface Maint Totals $0.00 $0.00 $0.00 $1,315.10 $0.00 $115,157.01 ($115,157.01) +++ Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 42.65 .00 2,647.97 (2,647.97) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 30.72 (30.72) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,335.01 (1,335.01) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .06 (.06) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.06 ($0.06) +++ 50362 Small Tools .00 .00 .00 .00 .00 98.85 (98.85) +++ 50370 Material .00 .00 .00 .00 .00 2,374.79 (2,374.79) +++ 50534 Machinery .00 .00 .00 .00 .00 7,174.33 (7,174.33) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $42.65 $0.00 $13,661.73 ($13,661.73) +++ Program 201 - Drainage Maint 50111 Regular Salaries .00 .00 .00 .00 .00 4,233.96 (4,233.96) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 174.78 (174.78) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 7 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 20 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 201 - Drainage Maint 50130 Fringe Summary .00 .00 .00 .00 .00 2,134.27 (2,134.27) +++ 50362 Small Tools .00 .00 .00 .00 .00 142.80 (142.80) +++ 50370 Material .00 .00 .00 .00 .00 631.46 (631.46) +++ 50534 Machinery .00 .00 .00 .00 .00 4,500.51 (4,500.51) +++ Program 201 - Drainage Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $11,817.78 ($11,817.78) +++ Program 202 - Sign Maint 50111 Regular Salaries .00 .00 .00 584.23 .00 11,483.50 (11,483.50) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 205.50 (205.50) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5,260.15 (5,260.15) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .15 .00 5.09 (5.09) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.15 $0.00 $5.09 ($5.09) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 34.00 (34.00) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $34.00 ($34.00) +++ 50362 Small Tools .00 .00 .00 .00 .00 375.31 (375.31) +++ 50370 Material .00 .00 .00 .00 .00 2,119.43 (2,119.43) +++ 50534 Machinery .00 .00 .00 .00 .00 12,334.70 (12,334.70) +++ Program 202 - Sign Maint Totals $0.00 $0.00 $0.00 $584.38 $0.00 $31,817.68 ($31,817.68) +++ Program 206 - Cracksealing 50111 Regular Salaries .00 .00 .00 .00 .00 49,893.86 (49,893.86) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 645.82 (645.82) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 26,533.41 (26,533.41) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 10.94 (10.94) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $10.94 ($10.94) +++ 50362 Small Tools .00 .00 .00 .00 .00 1,623.91 (1,623.91) +++ 50370 Material .00 .00 .00 .00 .00 64,009.27 (64,009.27) +++ 50534 Machinery .00 .00 .00 .00 .00 31,061.36 (31,061.36) +++ Program 206 - Cracksealing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $173,778.57 ($173,778.57) +++ Program 210 - Damage Claim 50111 Regular Salaries .00 .00 .00 .00 .00 667.52 (667.52) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 353.05 (353.05) +++ 50362 Small Tools .00 .00 .00 .00 .00 21.43 (21.43) +++ 50370 Material .00 .00 .00 .00 .00 4,047.96 (4,047.96) +++ 50534 Machinery .00 .00 .00 .00 .00 421.53 (421.53) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 8 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 21 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53310 - CTH General Maintenance Program 210 - Damage Claim Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,511.49 ($5,511.49) +++ Program 284 - General Maintenance 50111 Regular Salaries .00 .00 .00 986.46 .00 23,170.84 (23,170.84) +++ 50112 Salaries Overtime .00 .00 .00 266.24 .00 549.12 (549.12) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 10,637.38 (10,637.38) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .16 (.16) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.16 ($0.16) +++ 50362 Small Tools .00 .00 .00 .00 .00 757.00 (757.00) +++ 50370 Material .00 .00 .00 .00 .00 863.71 (863.71) +++ 50534 Machinery .00 .00 .00 .00 .00 9,517.03 (9,517.03) +++ Program 284 - General Maintenance Totals $0.00 $0.00 $0.00 $1,252.70 $0.00 $45,495.24 ($45,495.24) +++ State Account 53310 - CTH General Maintenance Totals $1,147,000.00 $0.00 $1,147,000.00 $11,815.90 $0.00 $682,066.38 $464,933.62 59% State Account 53311 - CTH Winter Maintenance Program 193 - Salt/Sand 50111 Regular Salaries .00 .00 .00 .00 .00 10,890.43 (10,890.43) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 4,307.42 (4,307.42) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 56.83 (56.83) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $56.83 ($56.83) +++ 50362 Small Tools .00 .00 .00 .00 .00 374.16 (374.16) +++ 50370 Material .00 .00 .00 .00 .00 (81,756.39) 81,756.39 +++ 50534 Machinery .00 .00 .00 .00 .00 31,392.66 (31,392.66) +++ Program 193 - Salt/Sand Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($34,734.89) $34,734.89 +++ Program 194 - Snow/Ice Control 50111 Regular Salaries 75,000.00 .00 75,000.00 .00 .00 32,280.91 42,719.09 43 50112 Salaries Overtime 35,000.00 .00 35,000.00 .00 .00 33,341.23 1,658.77 95 50130 Fringe Summary 75,000.00 .00 75,000.00 .00 .00 31,664.43 43,335.57 42 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .14 (.14) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.14 ($0.14) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 168.76 (168.76) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $168.76 ($168.76) +++ 50362 Small Tools 3,500.00 .00 3,500.00 .00 .00 2,772.51 727.49 79 50370 Material 280,000.00 .00 280,000.00 .00 .00 244,076.79 35,923.21 87 50534 Machinery 250,000.00 .00 250,000.00 .00 .00 197,997.20 52,002.80 79 Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 9 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 22 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53311 - CTH Winter Maintenance Program 194 - Snow/Ice Control Totals $718,500.00 $0.00 $718,500.00 $0.00 $0.00 $542,301.97 $176,198.03 75% Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 .00 .00 745.27 (745.27) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 748.18 (748.18) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 41.33 (41.33) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $41.33 ($41.33) +++ 50362 Small Tools .00 .00 .00 .00 .00 65.50 (65.50) +++ 50534 Machinery .00 .00 .00 .00 .00 2,068.96 (2,068.96) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,669.24 ($3,669.24) +++ State Account 53311 - CTH Winter Maintenance Totals $718,500.00 $0.00 $718,500.00 $0.00 $0.00 $511,236.32 $207,263.68 71% State Account 53312 - FUTURE PROJECTS Program 384 - Construction 50111 Regular Salaries 125,000.00 .00 125,000.00 .00 .00 .00 125,000.00 0 50112 Salaries Overtime 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 50130 Fringe Summary 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 50362 Small Tools 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 50370 Material 1,721,595.00 .00 1,721,595.00 .00 .00 .00 1,721,595.00 0 50534 Machinery 270,000.00 .00 270,000.00 .00 .00 .00 270,000.00 0 Program 384 - Construction Totals $2,215,595.00 $0.00 $2,215,595.00 $0.00 $0.00 $0.00 $2,215,595.00 0% State Account 53312 - FUTURE PROJECTS Totals $2,215,595.00 $0.00 $2,215,595.00 $0.00 $0.00 $0.00 $2,215,595.00 0% State Account 53313 - CTH F Invoice Payoff Program 384 - Construction 50370 Material .00 .00 .00 .00 .00 61,942.51 (61,942.51) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61,942.51 ($61,942.51) +++ State Account 53313 - CTH F Invoice Payoff Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61,942.51 ($61,942.51) +++ State Account 53314 - CTH E Program 384 - Construction 50370 Material .00 .00 .00 .00 .00 21,550.00 (21,550.00) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $0.00 $0.00 $21,550.00 ($21,550.00) +++ State Account 53314 - CTH E Totals $0.00 $0.00 $0.00 $0.00 $0.00 $21,550.00 ($21,550.00) +++ State Account 53315 - CTH F Program 384 - Construction 50111 Regular Salaries .00 .00 .00 52,499.92 .00 82,893.63 (82,893.63) +++ 50112 Salaries Overtime .00 .00 .00 12,010.92 .00 26,204.59 (26,204.59) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 23,582.26 (23,582.26) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 10 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 23 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53315 - CTH F Program 384 - Construction 50155 50155-HSA HSA Admin Fee .00 .00 .00 .52 .00 .52 (.52) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.52 $0.00 $0.52 ($0.52) +++ 50362 Small Tools .00 .00 .00 .00 .00 1,431.57 (1,431.57) +++ 50370 Material .00 .00 .00 .00 .00 766,626.57 (766,626.57) +++ 50534 Machinery .00 .00 .00 .00 .00 137,247.45 (137,247.45) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $64,511.36 $0.00 $1,037,986.59 ($1,037,986.59) +++ State Account 53315 - CTH F Totals $0.00 $0.00 $0.00 $64,511.36 $0.00 $1,037,986.59 ($1,037,986.59) +++ State Account 53316 - CTH DD Program 384 - Construction 50111 Regular Salaries .00 .00 .00 5,789.46 .00 14,340.83 (14,340.83) +++ 50112 Salaries Overtime .00 .00 .00 1,197.70 .00 2,772.17 (2,772.17) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5,355.56 (5,355.56) +++ 50362 Small Tools .00 .00 .00 .00 .00 325.11 (325.11) +++ 50370 Material .00 .00 .00 .00 .00 218,041.49 (218,041.49) +++ 50534 Machinery .00 .00 .00 .00 .00 33,123.27 (33,123.27) +++ Program 384 - Construction Totals $0.00 $0.00 $0.00 $6,987.16 $0.00 $273,958.43 ($273,958.43) +++ State Account 53316 - CTH DD Totals $0.00 $0.00 $0.00 $6,987.16 $0.00 $273,958.43 ($273,958.43) +++ State Account 53319 - CTH Bridge Inspections 50218 Professional Services 10,000.00 .00 10,000.00 .00 .00 4,900.00 5,100.00 49 State Account 53319 - CTH Bridge Inspections Totals $10,000.00 $0.00 $10,000.00 $0.00 $0.00 $4,900.00 $5,100.00 49% State Account 53321 - STH Maintenance 50111 Regular Salaries 225,000.00 .00 225,000.00 .00 .00 .00 225,000.00 0 50112 Salaries Overtime 45,000.00 .00 45,000.00 .00 .00 .00 45,000.00 0 50130 Fringe Summary 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 50370 Material 372,000.00 .00 372,000.00 .00 .00 2,823.84 369,176.16 1 50534 Machinery 400,000.00 .00 400,000.00 .00 .00 .00 400,000.00 0 50950 Buildings and Grounds Allocation 35,000.00 .00 35,000.00 .00 .00 .00 35,000.00 0 Program 001 - Spot Repair/ Pothole Repair 50111 Regular Salaries .00 .00 .00 852.49 .00 63,536.69 (63,536.69) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 880.40 (880.40) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 26,077.55 (26,077.55) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .02 .00 .14 (.14) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.02 $0.00 $0.14 ($0.14) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 11 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 24 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 001 - Spot Repair/ Pothole Repair 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 61.98 (61.98) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $61.98 ($61.98) +++ 50370 Material .00 .00 .00 .00 .00 25,148.93 (25,148.93) +++ 50534 Machinery .00 .00 .00 .00 .00 35,241.49 (35,241.49) +++ Program 001 - Spot Repair/ Pothole Repair Totals $0.00 $0.00 $0.00 $852.51 $0.00 $150,947.18 ($150,947.18) +++ Program 002 - Crack Sealing 50111 Regular Salaries .00 .00 .00 .00 .00 38,178.79 (38,178.79) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 1,805.76 (1,805.76) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 18,990.05 (18,990.05) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .23 (.23) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.23 ($0.23) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 145.85 (145.85) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $145.85 ($145.85) +++ 50370 Material .00 .00 .00 .00 .00 25,479.84 (25,479.84) +++ 50534 Machinery .00 .00 .00 .00 .00 33,814.16 (33,814.16) +++ Program 002 - Crack Sealing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $118,414.68 ($118,414.68) +++ Program 009 - Traffic Cntrl Roadway Asphalt 50111 Regular Salaries .00 .00 .00 .00 .00 14,902.65 (14,902.65) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 355.74 (355.74) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 6,482.24 (6,482.24) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .06 (.06) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.06 ($0.06) +++ 50534 Machinery .00 .00 .00 .00 .00 4,922.95 (4,922.95) +++ Program 009 - Traffic Cntrl Roadway Asphalt Totals $0.00 $0.00 $0.00 $0.00 $0.00 $26,663.64 ($26,663.64) +++ Program 014 - Traffic Cntrl Roadway Concrete 50111 Regular Salaries .00 .00 .00 .00 .00 742.35 (742.35) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 270.43 (270.43) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 535.66 (535.66) +++ 50534 Machinery .00 .00 .00 .00 .00 508.20 (508.20) +++ Program 014 - Traffic Cntrl Roadway Concrete Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,056.64 ($2,056.64) +++ Program 017 - Training 50370 Material .00 .00 .00 .00 .00 9,188.50 (9,188.50) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 12 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 25 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 017 - Training Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9,188.50 ($9,188.50) +++ Program 021 - Gravel Shoulders 50111 Regular Salaries .00 .00 .00 .00 .00 14.39 (14.39) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5.43 (5.43) +++ 50370 Material .00 .00 .00 .00 .00 3.16 (3.16) +++ 50534 Machinery .00 .00 .00 .00 .00 8.00 (8.00) +++ Program 021 - Gravel Shoulders Totals $0.00 $0.00 $0.00 $0.00 $0.00 $30.98 ($30.98) +++ Program 031 - Sweeping Pavement 50111 Regular Salaries .00 .00 .00 .00 .00 402.38 (402.38) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 167.64 (167.64) +++ 50534 Machinery .00 .00 .00 .00 .00 168.00 (168.00) +++ Program 031 - Sweeping Pavement Totals $0.00 $0.00 $0.00 $0.00 $0.00 $738.02 ($738.02) +++ Program 032 - Traffic Control 50111 Regular Salaries .00 .00 .00 .00 .00 388.02 (388.02) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 146.51 (146.51) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .16 (.16) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.16 ($0.16) +++ 50534 Machinery .00 .00 .00 .00 .00 563.59 (563.59) +++ Program 032 - Traffic Control Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,098.28 ($1,098.28) +++ Program 033 - Surveillance 50111 Regular Salaries .00 .00 .00 368.82 .00 9,313.98 (9,313.98) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 4,086.32 (4,086.32) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .04 .00 .25 (.25) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.04 $0.00 $0.25 ($0.25) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 9.27 (9.27) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9.27 ($9.27) +++ 50534 Machinery .00 .00 .00 .00 .00 5,553.91 (5,553.91) +++ Program 033 - Surveillance Totals $0.00 $0.00 $0.00 $368.86 $0.00 $18,963.73 ($18,963.73) +++ Program 035 - Hazardous Debris Removal 50111 Regular Salaries .00 .00 .00 .00 .00 494.77 (494.77) +++ 50112 Salaries Overtime .00 .00 .00 87.15 .00 495.45 (495.45) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 375.01 (375.01) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .04 (.04) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 13 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 26 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 035 - Hazardous Debris Removal 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.04 ($0.04) +++ 50370 Material .00 .00 .00 .00 .00 2,406.02 (2,406.02) +++ 50534 Machinery .00 .00 .00 .00 .00 492.09 (492.09) +++ Program 035 - Hazardous Debris Removal Totals $0.00 $0.00 $0.00 $87.15 $0.00 $4,263.38 ($4,263.38) +++ Program 041 - Mowing 50111 Regular Salaries .00 .00 .00 .00 .00 17,009.90 (17,009.90) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 550.62 (550.62) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 9,342.66 (9,342.66) +++ 50370 Material .00 .00 .00 .00 .00 806.92 (806.92) +++ 50534 Machinery .00 .00 .00 .00 .00 22,885.16 (22,885.16) +++ Program 041 - Mowing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $50,595.26 ($50,595.26) +++ Program 042 - Litter Pickup 50111 Regular Salaries .00 .00 .00 114.74 .00 1,292.39 (1,292.39) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 571.65 (571.65) +++ 50370 Material .00 .00 .00 .00 .00 1,647.58 (1,647.58) +++ 50534 Machinery .00 .00 .00 .00 .00 328.00 (328.00) +++ Program 042 - Litter Pickup Totals $0.00 $0.00 $0.00 $114.74 $0.00 $3,839.62 ($3,839.62) +++ Program 043 - Woody Vegetation 50111 Regular Salaries .00 .00 .00 431.00 .00 6,532.18 (6,532.18) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 403.37 (403.37) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,788.31 (2,788.31) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .02 (.02) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.02 ($0.02) +++ 50370 Material .00 .00 .00 .00 .00 1,051.31 (1,051.31) +++ 50534 Machinery .00 .00 .00 .00 .00 10,435.71 (10,435.71) +++ Program 043 - Woody Vegetation Totals $0.00 $0.00 $0.00 $431.00 $0.00 $21,210.90 ($21,210.90) +++ Program 044 - Control of Unwanted Vegetation 50111 Regular Salaries .00 .00 .00 .00 .00 973.00 (973.00) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 514.62 (514.62) +++ 50534 Machinery .00 .00 .00 .00 .00 456.46 (456.46) +++ Program 044 - Control of Unwanted Vegetation Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,944.08 ($1,944.08) +++ Program 048 - Traffic Cntrl Roadside Vegetatio 50111 Regular Salaries .00 .00 .00 .00 .00 25.96 (25.96) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 9.80 (9.80) +++ 50534 Machinery .00 .00 .00 .00 .00 8.00 (8.00) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 14 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 27 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 048 - Traffic Cntrl Roadside Vegetatio Totals $0.00 $0.00 $0.00 $0.00 $0.00 $43.76 ($43.76) +++ Program 051 - Clean Repair Drainage Structure 50111 Regular Salaries .00 .00 .00 .00 .00 9,607.66 (9,607.66) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 1,908.19 (1,908.19) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 5,883.17 (5,883.17) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 9.27 (9.27) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $9.27 ($9.27) +++ 50370 Material .00 .00 .00 .00 .00 30,426.20 (30,426.20) +++ 50534 Machinery .00 .00 .00 .00 .00 14,802.46 (14,802.46) +++ Program 051 - Clean Repair Drainage Structure Totals $0.00 $0.00 $0.00 $0.00 $0.00 $62,636.95 ($62,636.95) +++ Program 052 - Maintain Roadside Drainage 50111 Regular Salaries .00 .00 .00 .00 .00 633.63 (633.63) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 239.25 (239.25) +++ 50534 Machinery .00 .00 .00 .00 .00 673.56 (673.56) +++ Program 052 - Maintain Roadside Drainage Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,546.44 ($1,546.44) +++ Program 055 - Maintain Safety Appurtenances 50111 Regular Salaries .00 .00 .00 530.46 .00 715.66 (715.66) +++ 50112 Salaries Overtime .00 .00 .00 87.15 .00 87.15 (87.15) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 97.95 (97.95) +++ 50370 Material .00 .00 .00 .00 .00 3,273.00 (3,273.00) +++ 50534 Machinery .00 .00 .00 .00 .00 123.76 (123.76) +++ Program 055 - Maintain Safety Appurtenances Totals $0.00 $0.00 $0.00 $617.61 $0.00 $4,297.52 ($4,297.52) +++ Program 058 - Traffic Cntrl Roadside Facility 50111 Regular Salaries .00 .00 .00 .00 .00 730.05 (730.05) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 341.39 (341.39) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .05 (.05) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.05 ($0.05) +++ 50534 Machinery .00 .00 .00 .00 .00 372.37 (372.37) +++ Program 058 - Traffic Cntrl Roadside Facility Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,443.86 ($1,443.86) +++ Program 060 - Structure, Deck 50111 Regular Salaries .00 .00 .00 .00 .00 4,408.26 (4,408.26) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,331.55 (2,331.55) +++ 50370 Material .00 .00 .00 .00 .00 1,657.30 (1,657.30) +++ 50534 Machinery .00 .00 .00 .00 .00 5,957.52 (5,957.52) +++ Program 060 - Structure, Deck Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,354.63 ($14,354.63) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 15 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 28 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 065 - Traffic Cntrl Struc/Bridge Insp. 50111 Regular Salaries .00 .00 .00 .00 .00 2,781.23 (2,781.23) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,470.99 (1,470.99) +++ 50534 Machinery .00 .00 .00 .00 .00 1,104.00 (1,104.00) +++ Program 065 - Traffic Cntrl Struc/Bridge Insp. Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,356.22 ($5,356.22) +++ Program 071 - Plow & Apply Chemicals 50111 Regular Salaries .00 .00 .00 .00 .00 19,154.87 (19,154.87) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 25,366.67 (25,366.67) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 22,429.78 (22,429.78) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 1.51 (1.51) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1.51 ($1.51) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 1,715.20 (1,715.20) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,715.20 ($1,715.20) +++ 50370 Material .00 .00 .00 .00 .00 15,749.94 (15,749.94) +++ 50534 Machinery .00 .00 .00 .00 .00 182,949.56 (182,949.56) +++ Program 071 - Plow & Apply Chemicals Totals $0.00 $0.00 $0.00 $0.00 $0.00 $267,367.53 ($267,367.53) +++ Program 072 - Non Storm Related Winter Activ 50111 Regular Salaries .00 .00 .00 .00 .00 5,528.06 (5,528.06) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 887.50 (887.50) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 2,628.13 (2,628.13) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .10 (.10) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.10 ($0.10) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 162.34 (162.34) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $162.34 ($162.34) +++ 50534 Machinery .00 .00 .00 .00 .00 5,680.21 (5,680.21) +++ Program 072 - Non Storm Related Winter Activ Totals $0.00 $0.00 $0.00 $0.00 $0.00 $14,886.34 ($14,886.34) +++ Program 081 - Permanent Sign Repair 50111 Regular Salaries .00 .00 .00 332.00 .00 3,662.83 (3,662.83) +++ 50112 Salaries Overtime .00 .00 .00 79.68 .00 99.41 (99.41) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,419.63 (1,419.63) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .10 .00 1.48 (1.48) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.10 $0.00 $1.48 ($1.48) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 16 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 29 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53321 - STH Maintenance Program 081 - Permanent Sign Repair 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 24.73 (24.73) +++ 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $24.73 ($24.73) +++ 50534 Machinery .00 .00 .00 .00 .00 3,334.68 (3,334.68) +++ Program 081 - Permanent Sign Repair Totals $0.00 $0.00 $0.00 $411.78 $0.00 $8,542.76 ($8,542.76) +++ Program 085 - Temp/Emergency Sign Repair 50111 Regular Salaries .00 .00 .00 .00 .00 755.42 (755.42) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 87.39 (87.39) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 393.66 (393.66) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .14 (.14) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.14 ($0.14) +++ 50534 Machinery .00 .00 .00 .00 .00 583.98 (583.98) +++ Program 085 - Temp/Emergency Sign Repair Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,820.59 ($1,820.59) +++ Program 086 - Permanent Sign Replacement 50111 Regular Salaries .00 .00 .00 756.96 .00 7,636.33 (7,636.33) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 3,182.88 (3,182.88) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .32 .00 2.80 (2.80) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.32 $0.00 $2.80 ($2.80) +++ 50370 Material .00 .00 .00 .00 .00 8,021.15 (8,021.15) +++ 50534 Machinery .00 .00 .00 .00 .00 7,339.72 (7,339.72) +++ Program 086 - Permanent Sign Replacement Totals $0.00 $0.00 $0.00 $757.28 $0.00 $26,182.88 ($26,182.88) +++ Program 087 - Traffic Cntrl Traffic Work 50111 Regular Salaries .00 .00 .00 372.30 .00 905.78 (905.78) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 32.17 (32.17) +++ Program 087 - Traffic Cntrl Traffic Work Totals $0.00 $0.00 $0.00 $372.30 $0.00 $937.95 ($937.95) +++ Program 097 - Traffic Cntrl Winter Work 50111 Regular Salaries .00 .00 .00 .00 .00 52.88 (52.88) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 72.39 (72.39) +++ 50534 Machinery .00 .00 .00 .00 .00 32.00 (32.00) +++ Program 097 - Traffic Cntrl Winter Work Totals $0.00 $0.00 $0.00 $0.00 $0.00 $157.27 ($157.27) +++ State Account 53321 - STH Maintenance Totals $1,252,000.00 $0.00 $1,252,000.00 $4,013.23 $0.00 $822,353.43 $429,646.57 66% State Account 53330 - District Maintenance 50111 Regular Salaries 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 50112 Salaries Overtime 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 17 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 30 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53330 - District Maintenance 50130 Fringe Summary 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50370 Material 140,000.00 .00 140,000.00 .00 .00 .00 140,000.00 0 50534 Machinery 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 50995 District Maintenance 250,000.00 .00 250,000.00 .00 .00 201,522.02 48,477.98 81 Program 140 - Materials 50370 Material .00 .00 .00 .00 .00 87,145.47 (87,145.47) +++ Program 140 - Materials Totals $0.00 $0.00 $0.00 $0.00 $0.00 $87,145.47 ($87,145.47) +++ Program 186 - Vegetation 50111 Regular Salaries .00 .00 .00 .00 .00 2,587.32 (2,587.32) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,001.92 (1,001.92) +++ 50534 Machinery .00 .00 .00 .00 .00 7,089.92 (7,089.92) +++ Program 186 - Vegetation Totals $0.00 $0.00 $0.00 $0.00 $0.00 $10,679.16 ($10,679.16) +++ Program 192 - Surface Maint 50111 Regular Salaries .00 .00 .00 .00 .00 262.10 (262.10) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 138.62 (138.62) +++ 50370 Material .00 .00 .00 .00 .00 348.18 (348.18) +++ 50534 Machinery .00 .00 .00 .00 .00 356.23 (356.23) +++ Program 192 - Surface Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,105.13 ($1,105.13) +++ Program 194 - Snow/Ice Control 50111 Regular Salaries .00 .00 .00 .00 .00 345.71 (345.71) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 595.84 (595.84) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 454.76 (454.76) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .04 (.04) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.04 ($0.04) +++ 50370 Material .00 .00 .00 .00 .00 3,773.30 (3,773.30) +++ 50534 Machinery .00 .00 .00 .00 .00 2,742.36 (2,742.36) +++ Program 194 - Snow/Ice Control Totals $0.00 $0.00 $0.00 $0.00 $0.00 $7,912.01 ($7,912.01) +++ Program 196 - Transport Material 50111 Regular Salaries .00 .00 .00 .00 .00 1,441.35 (1,441.35) +++ 50112 Salaries Overtime .00 .00 .00 .00 .00 964.14 (964.14) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,004.46 (1,004.46) +++ 50155 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 .02 (.02) +++ 50155 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.02 ($0.02) +++ 50156 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 16.93 (16.93) +++ Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 18 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 31 of 149 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 701 - Highway Department EXPENSE Department 45 - Highway State Account 53330 - District Maintenance Program 196 - Transport Material 50156 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $16.93 ($16.93) +++ 50370 Material .00 .00 .00 .00 .00 14,815.51 (14,815.51) +++ 50534 Machinery .00 .00 .00 .00 .00 5,854.82 (5,854.82) +++ Program 196 - Transport Material Totals $0.00 $0.00 $0.00 $0.00 $0.00 $24,097.23 ($24,097.23) +++ Program 201 - Drainage Maint 50111 Regular Salaries .00 .00 .00 29.05 .00 29.05 (29.05) +++ 50534 Machinery .00 .00 .00 .00 .00 16.94 (16.94) +++ Program 201 - Drainage Maint Totals $0.00 $0.00 $0.00 $29.05 $0.00 $45.99 ($45.99) +++ Program 202 - Sign Maint 50111 Regular Salaries .00 .00 .00 .00 .00 167.68 (167.68) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 63.32 (63.32) +++ 50534 Machinery .00 .00 .00 .00 .00 97.41 (97.41) +++ Program 202 - Sign Maint Totals $0.00 $0.00 $0.00 $0.00 $0.00 $328.41 ($328.41) +++ Program 206 - Cracksealing 50111 Regular Salaries .00 .00 .00 .00 .00 2,318.14 (2,318.14) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 1,226.07 (1,226.07) +++ 50370 Material .00 .00 .00 .00 .00 1,869.18 (1,869.18) +++ 50534 Machinery .00 .00 .00 .00 .00 1,524.71 (1,524.71) +++ Program 206 - Cracksealing Totals $0.00 $0.00 $0.00 $0.00 $0.00 $6,938.10 ($6,938.10) +++ Program 284 - General Maintenance 50111 Regular Salaries .00 .00 .00 .00 .00 27.67 (27.67) +++ 50130 Fringe Summary .00 .00 .00 .00 .00 10.45 (10.45) +++ 50534 Machinery .00 .00 .00 .00 .00 16.00 (16.00) +++ Program 284 - General Maintenance Totals $0.00 $0.00 $0.00 $0.00 $0.00 $54.12 ($54.12) +++ State Account 53330 - District Maintenance Totals $441,500.00 $0.00 $441,500.00 $29.05 $0.00 $339,827.64 $101,672.36 77% Department 45 - Highway Totals $6,312,664.00 $0.00 $6,312,664.00 $222,980.44 $0.00 $4,482,003.04 $1,830,660.96 71% EXPENSE TOTALS $6,312,664.00 $0.00 $6,312,664.00 $222,980.44 $0.00 $4,482,003.04 $1,830,660.96 71% Fund 701 - Highway Department Totals REVENUE TOTALS 6,312,664.00 .00 6,312,664.00 159,293.37 .00 3,735,176.88 2,577,487.12 59% EXPENSE TOTALS 6,312,664.00 .00 6,312,664.00 222,980.44 .00 4,482,003.04 1,830,660.96 71% Fund 701 - Highway Department Totals $0.00 $0.00 $0.00 ($63,687.07) $0.00 ($746,826.16) $746,826.16 Grand Totals REVENUE TOTALS 6,312,664.00 .00 6,312,664.00 159,293.37 .00 3,735,176.88 2,577,487.12 59% EXPENSE TOTALS 6,312,664.00 .00 6,312,664.00 222,980.44 .00 4,482,003.04 1,830,660.96 71% Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 19 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 32 of 149 Grand Totals $0.00 $0.00 $0.00 ($63,687.07) $0.00 ($746,826.16) $746,826.16 Run by Rhandi Ehn on 09/29/2026 04:45:56 PM Page 20 of 20 Budget Performance Report Date Range 01/01/26 - 09/29/26 Include Rollup Account and Rollup to Account Page 33 of 149 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,788,915 $2,780,184 $2,684,523 3.700% WISC - General Fund $5,600,201 $2,462,441 $1,983,715 3.663% WISC- Debt Service $408,636 $407,406 $393,981 3.663% WISC- Note Proceeds $1,965,885 $2,124,010 $2,966,836 3.663% Ampersand MMA $4,623,032 $6,606,153 $3,219,552 3.710% Ampersand CD - Jan 26 $0 $0 $3,011,139 4.290% PMA CD - August 26 $0 $3,119,485 $3,005,195 4.818% Ampersand CD - June 2026 $0 $0 $3,005,930 4.170% Frandsen Bank CD- Jan 27 $3,065,625 $3,056,250 3.750% Frandsen Bank CD- July 27 $3,009,875 3.950% Checking Accounts Frandsen Bank & Trust $3,137,556 $14,685,835 $4,203,990 3.000% FBT CDBG $0 $0 $1,610 FBT Elderly Transport $54,200 $54,200 $54,195 Bank First - EMSMC $76,005 $83,825 $78,723 Total $24,729,930 $35,379,790 $24,609,389 Receipts $8,803,238 $15,551,451 $7,361,836 Disbursements ($19,453,098) ($8,101,209) ($19,432,052) Monthly Interest Earned (Debt Service $7,486 $9,310 $10,062 Monthly Interest Earned (Operating) $90,979 $73,301 $80,363 Total Interest Earned $98,464 $82,611 $90,425 YTD Interest Earned $670,999 $572,535 $600,896 Opioid Unspent $370,323 LATCF Unspent $755,464 August 2026 Page 34 of 149 2027 Administrator Budget Presentation Budget Hearing Thursday, October 15, 2026 Page 35 of 149 2027 Budget Highlights:  Net New Construction is 1.607%, about $170,000- The highest level in the last 16 years. This is the 4th consecutive year of a new high.  All Non-Union Staff include a proposed 2% increase January 1, 1% increase July 1, and 1.25% steps as scheduled.  All proposed salary increases are included in each department's budget, not as a line-item contingency.  Health Insurance – 0% increase.  Sales Tax Revenue has trended upwards again. Page 36 of 149 2027 Budget Highlights:  Levy Limit Exemptions:  Bridge and Culvert Construction and Repair  Countywide EMS  Payments to Public Libraries  Payments of any General Obligation Debt  Property and Casualty Insurance Premiums  Court Ordered Placements Page 37 of 149 Expenditures 2026 Budget 2027 Admin Fund 100 General Fund General $ 647,985 $ 672,146 County Board $ 79,992 $ 77,492 Administration $ 216,757 $ 216,423 Circuit Court $ 755,030 $ 821,530 Criminal Justice $ 525,000 $ 400,000 Family Court Commissioner $ 18,000 $ 18,000 Medical Examiner $ 83,258 $ 78,244 Finance $ 172,987 $ 175,947 County Clerk $ 234,900 $ 237,652 Human Resources $ 161,164 $ 164,194 IT $ 570,020 $ 585,496 Treasurer $ 328,946 $ 334,446 District Attorney $ 366,921 $ 365,757 Register of Deeds $ 246,562 $ 222,244 Land Records $ 301,054 $ 321,103 Surveyor $ 255,591 $ 259,432 University Extension Service $ 127,655 $ 129,756 Zoning $ 615,230 $ 593,703 Forestry Department $ 488,107 $ 518,608 County Parks $ 2,300 $ 2,500 911 System $ 37,000 $ 37,000 Building Maintenance $ 564,474 $ 611,295 Other Programs of General Gov. $ 1,443,867 $ 1,451,427 Sheriff's Department $ 7,032,303 $ 7,304,742 Dog Pound $ 109,217 $ 93,051 Ambulance Service $ 2,918,738 $ 2,934,234 Emergency Management $ 152,061 $ 177,910 Airport $ 124,336 $ 159,502 Child Support Agency $ 342,515 $ 347,506 Veteran's Administration $ 215,121 $ 228,570 Expenditure Grand Totals $ 19,137,091 $ 19,539,910 Page 38 of 149 Expenditures 2026 Budget 2027 Admin 2027 Levy General Fund $ 19,137,082 $ 19,539,910 $ 6,229,694 Health & Human Services $ 9,929,620 $ 10,062,865 $ 2,575,000 Highway Department $ 6,312,664 $ 7,732,507 $ 1,875,000 Debt Service Repayment $ 3, 630,613 $ 3,778,382 $ 3,778,382 Capital Improvements $ 2,147,558 $ 3, 227,677 $ - Other $ 2,674,231 $ 2,664,687 $ 2,031,077 Total Expenditures $ 43,831,768 $ 47,006,028 $ 16,489,153 Page 39 of 149 2027 Proposed Sawyer County Levy Adopted County Percent 2026 2027 Increase Operating Levy $ 10,468,354 $ 10,637,680 1.62% Debt Service Levy $ 3,497, 082 $ 3,778,382 8.04% Special Purpose Levy $ 1, 979,995 $ 2,073,091 4.70% State Charges $ 10, 346 $ 6,474 Total Levy $ 15,955,777 $ 16,495,627 3.38% Page 40 of 149 2027 Levy limit calculation 2025 payable 2026 actual county levy plus 2025 personal property aid (68,457) $ 68,457 $14,033,893 Exclude prior year levy for unreimbursed expenses related to an emergency $0 Exclude 2025 levy for new general obligation debt authorized after July 1, 2005 $3,497,082 2025 payable 2026 adjusted actual county levy (Line 1 minus Lines 2 and 3) $10,536,811 0.00% growth, plus terminated TID ( 0 %), plus TID subtraction ( 0 %) applied to 2023 adjusted actual levy 0.000% $10,536,811 Net new construction ( 1.607 %), plus terminated TID ( 0 %), plus TID subtraction (0%) applied to 2025 adjusted actual levy 1.607% $10,706,138 Greater of Line 5 or Line 6 $10,706,138 2026 levy limit before adjustments less 2027 personal property aid ($68,457) $ 68,457 $10,637,680 Total adjustments (from Sec. D, Line Q) $3,778,382 2026 Payable 2027 Allowable Levy (sum of Lines 8 and 9) $14,416,062 Section A: Determination of 2026 Payable 2027 Allowable Levy Limit Page 41 of 149 2027 FUND BALANCE NEEDS HHS Highway Total Total Need $722,146 $1,048,730 $1,770,876 Use of Department Fund Balance $400,000 $500,000 $900,000 General Fund Transfer $322,146 $200,000 $522,146 Special Revenue Fund – LATCF $0.00 $348,730 $348,730 Page 42 of 149 2027 GENERAL FUND BALANCE DRAW General Fund Support to Departments:  HHS $322,146  Highway $200,000 Total Transfers from General Fund to Departments $522,146 Total Fund Balance Draw to balance 2027 Budget $350,000 Page 43 of 149 Levy Components Budget Year 2027 Adopted County County Percent 2025 2026 2027 Increase Operating Levy 100 General Fund 5,668,637 $ 5,726,691 $ 5,824,237 $ 1.70% 225 Health and Human Services 2,525,000$ 2,550,000 $ 2,575,000 $ 0.98% 229 Recreational Officer 142,151 $ 142,151 $ 142,151 $ 0.00% 246 Land & Water Conservation 46,292$ 46,292 $ 46,292 $ 0.00% 256 Namekagon Transit 180,000 $ 170,000 $ 175,000 $ 2.94% 300 Debt Service 2,985,784 $ 3,497,082 $ 3,778,382 $ 8.04% 400 Capital Improvement Plan - $ - $ - $ 701 Highway Department 1,754,957 $ 1,833,220 $ 1,875,000 $ 2.28% Previous Year Unused - $ - $ - $ Total Operating Levy 13,302,821 $ 13,965,436 $ 14,416,062 $ 3.23% Operating Levy Allowed 13,302,821$ 13,965,436 $ 14,416,062 $ Unused - $ - $ - $ Special Purpose Levy Northern Waters Library Service 25,321$ 26,080 $ 26,863 $ Weiss Community Library 210,000$ 245,000 $ 251,125 $ Winter Public Library 78,253 $ 78,253 $ 80,209 $ LCO Public Library 17,624 $ 26,166 $ 23,426 $ Out of County Library 27,311 $ 26,797 $ 23,834 $ EMS-Operating 1,200,787 $ 1,516,075 $ 1,585,034 $ 4.55% EMS-Capital - $ - $ - $ Local Bridge Aid 20,576 $ 61,624 $ 82,600 $ Total Special Purpose Levy 1,579,872$ 1,979,995 $ 2,073,091 $ Increase Total Levy 14,882,693 $ 15,945,431 $ 16,489,153 $ 3.41% State Charges - $ 10,346$ 6,474 $ Total Levy and Charges 14,882,693 $ 15,955,777 $ 16,495,627 $ 3.38% County Valuation 6,043,835,500 $ 6,553,427,500 $ 7,448,958,300 $ 13.67% Tax Levy Rate 2.46 $ 2.43$ 2.21$ -9.05% Page 44 of 149 Ambulance Service Levy 2026 2027 Ambulance Budget - Levy $ 1,272,022 $ 1,301,739 Indirect and Allocated Costs $ 244,053 $ 283,295 Total Operating Levy $ 1,516,075 $ 1,585,034 Capital Purchases Ambulance $ - $ - Less - Sale of Ambulance $ - $ - Total Capital Purchases $ - $ - Total Ambulance Service Levy $ 1,516,075 $ 1,585,034 Equalized Value $ 6,553,427,500 $ 7,448,958,300 Levy Rate/$1,000 $ 0.231 $ 0.213 Page 45 of 149 Library service SAWYER COUNTY Library Payments Levy 2019 2020 2021 2022 2023 Request 2023 2024 2025 2026 Request 2026 Approved 2027 Request 2027 Admin Formula Northern Waters Library Service Exempt $ 23,397 $ 23,631 $ 23,631 $ 23,631 $ 23,868 $ 23,868 $ 24,584 $ 25,321.00 $ 26,080.00 $ 26,080.00 $ 26,863.00 $ 26,863.00 Weiss Community Library Exempt $ 200,000 $ 200,000 $ 200,000 $ 210,000 $ 210,000 $ 200,000 $ 200,00 0 $ 210,000.00 $ 245,000.00 $ 245,000.00 $ 251,125.00 $ 251,125.00 $ 140,138.94 Winter Public Library Exempt $ 73,267 $ 73,267 $ 73,267 $ 75,465 $ 78,253 $ 78,253 $ 78,253 $ 78,253.00 $ 78,253.00 $ 78,253.00 $ 80,209.33 $ 80,209.33 $ 650.01 LCO Ojibwa Comm. Library Exempt $ 27,947 $ 31,737 $ 25,802 $ 25,802 $ 20,047 $ 20,047 $ 11,961 $ 17,623.69 $ 26,166.05 $ 26,166.05 $ 23,425.79 $ 23,425.79 LCO Ojibwa Comm. Library - capital Exempt $ 10,500 Ashland Vaughn Public Library Exempt $ 970 $ 425 $ 205 $ 76 $ 76 $ 58 $ 301.12 $ 29.94 $ 29.94 Barron Public Library Exempt $ 64 $ 164 Bayfield Public Library Exempt $ 44 $ 74 $ 25 $ 70 $ 2,7 84 $ 2,784 $ 27.51 $ 27.51 $ 135.11 $ 135.11 Bruce Area Library Exempt $ 1,943 $ 1,398 $ 954 $ 857 $ 465 $ 465 $ 281 $ 313.42 $ 1,020.53 $ 1,020.53 $ 819.00 $ 819.00 Calhoun Memorial Library (Chetek) Exempt $ 70.56 Cumberland Public Library Exempt $ 143 $ 38 $ 38 $ 50 $ - $ 611.46 $ 611.46 $ - $ - Drummond Public Library Exempt $ 1,136 $ 217 $ 1,448 $ 917 $ 23 $ 161.23 $ 161.00 $ 161.00 $ 28.35 $ 28.35 Forest Lodge Public Library Exempt $ 3,352 $ 3,243 $ 3,476 $ 5,459 $ 2,784 $ 2,784 $ 5,578 $ 7,683.42 $ 5,429.57 $ 5,429.57 $ 5,930.99 $ 5,930.99 Grantsburg Public Library Exempt $ 5 $ 5 Iron River Public Library Exempt $ 66 $ 26.85 Legion Memorial Library Mellen Exempt $ 57 $ 23.21 $ 23.21 Madeline Island Public Library Exempt $ 553 Park Falls Public Library Exempt $ 1,097 $ 672 Rice Lake Public Library Exempt $ 8,201 $ 8,521 $ 8,990 $ 7,161 $ 9,523 $ 9,523 $ 9,517 $ 14,701.88 $ 12,210.07 $ 12,210.07 $ 9,932.65 $ 9,932.65 Rusk County Comm. Library Exempt $ 10,405 $ 6,137 $ 3,158 $ 3,825 $ 1,821 $ 1,821 $ 1,102 $ 931.70 $ 3,516.92 $ 3,516.92 $ 2,030.11 $ 2,030.11 Shell Lake Public Library Exempt $ 215 $ 155 $ 36 $ 20.51 $ 170.69 $ 170.69 $ 118.95 $ 118.95 Spooner Memorial Library Exempt $ 658 $ 770 $ 1,578 $ 1,687 $ 328 $ 328 $ 2,812 $ 2,902.31 $ 3,581.54 $ 3,581.54 $ 4,574.63 $ 4,574.63 Superior Public Library Exempt $ 1,108 $ 798 $ 1,005 $ 232 $ 245 $ 157.78 $ 31.76 $ 31.76 $ 235.15 $ 235.15 Washburn Public Library Exempt $ 79 $ 119 $ 171 $ 25 $ 25 $ 5 $ 40.33 $ 6.19 $ 6.19 $ 6.22 $ 6.22 Subtotal Out of County $ 40,047 $ 22,794 $ 21,231 $ 20,429 $ 17,849 $ 17,849 $ 19 ,707 $ 27,311.11 $ 26,797.18 $ 26,797.18 $ 23,834.37 $ 23,834.37 $ 23,734.37 Total Library Aid $ 364,659 $ 351,429 $ 343,931 $ 355,327 $ 350,017 $ 340,017 $ 334,505 $ 358,508 .80 $ 402,296.23 $ 402,2 96.23 $ 405,457.49 $ 405,457.49 Page 46 of 149 Outside organizations funded by General Fund Monies Partner Organizations Requests 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Req 2026 Approved 2027 Req Senior Resource Center $ 161,470 $ 162,862 $ 162,952 $ 166,781 $ 181,781 $ 184,889 $ 200,000 $ 210,000 $ 220,000 $ 234 ,889 $ 234,889 $ 238,764 Namekagon Transit $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 155,000 $ 165,000 $ 180,000 $ 170,000 $ 170,000 $ 175,000 Hayward Lakes Association $ 43,500 $ 43,500 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 5 0,000 $ 50,000 $ 50,000 $ 50,000 Northwest Regional Planning $ 35,799 $ 35,419 $ 35,623 $ 35,671 $ 35,552 $ 35,044 $ 35,387 $ 34,974 $ 35,371 $ 35,898 $ 35,898 $ 35,591 Sawyer County Fair $ 31,250 $ 31,250 $ 31,250 $ 31,250 $ 45,000 $ 45,000 $ 47,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 Sawyer County/LCO Economic Development Corp $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 Total Increase Partner Organizations $ 422,019 $ 448,031 $ 454,825 $ 458,702 $ 487,333 $ 489,933 $ 512,387 $ 529,974 $ 555,371 $ 560,787 $ 560,787 $ 569,355 Senior Resource Allocation $ 105,000 $ 120,111 $ 130,111 $ 140,111 $ 155,000 $ 155,000 $ 158,875 Senior Resource Flow Thru Grant $ 79,889 $ 79,889 $ 79,889 $ 79,889 $ 79,889 $ 79,889 $ 79,889 Page 47 of 149 Appropriating funds to nonprofit organizations Page 48 of 149 2027 - 2031 Requested Capital Projects Summary 2027 2028 2029 2030 2031 EXPENDITURES General Government $369,340 $1,610,943 $298,713 $147,617 $155,855 County Fleet $90,000 $0 $0 $0 $0 Justice and Public Safety $571,000 $776,026 $554,026 $602,826 $722,532 Public Works $50,000 $0 $0 $0 $0 Public Works - Highway $3,901, 000 $2,840,000 $2,945,000 $3,055,000 $3,155,000 Veterans $0 $52,000 $0 $52,000 $0 Conservation & Development $121,337 $46,500 $66,500 $97,500 $105,500 Total Gross Expenditures $5,102, 677 $5,325,469 $3,864,239 $3,954,943 $4,138,887 REVENUES Project Specific Veterans Transportation Grant $2,000 $2,000 $2,000 $2,000 $2,000 State-DNR Dam Grant $0 $0 $0 $0 $0 Airport Entitlement Funds $0 $0 $0 $0 $0 Airport State Funds $0 $0 $0 $0 $0 Sale of Assets - Vehicles $28,000 $0 $0 $0 $0 Land Records/Surveyor - 212 Grant $0 $0 $0 $0 $0 Grant - Camera & Tasers $96,000 $0 $0 $0 $0 Transfer from Other Funds $275,000 $0 $0 $0 $0 LATCF Money $380,000 $0 $0 $0 $0 Proceeds From Debt Issuance-Dams $0 $0 $0 $0 $0 Proceeds From Debt Issuance-Equipment $2,448,677 $3,013,469 $1, 814,239 $1,587,943 $2,038,887 Subtotal Revenues-Project Specific $3,229,677 $3,015,469 $1, 816,239 $1,589,943 $2,040,887 Transfers & Fund Balance Applied Transfer From Fund 223 - Car Pool $0 $0 $0 $0 $0 Subtotal Transfers for Capital Uses $0 $0 $0 $0 $0 Tax Levy Operating Levy $0 $0 $0 $0 $0 EMS $0 $235,000 $0 $240,000 $0 Highway Levy $1,875,000 $1,900, 000 $1,925,000 $1,950,000 $1,975,000 Subtotal Tax Levy $1,875,000 $2,135,000 $1,925, 000 $2,190,000 $1,975,000 Total Revenues $5,104,677 $5,150,469 $3,741, 239 $3,779,943 $4,015,887 Page 49 of 149 2027 - 2031 Requested Capital Projects Summary 2027 2028 2029 2030 2031 IT - HBS Security Center $55,355 $50,843 $50,843 $50,843 $50,843 IT - Phone System $159,115 $0 $0 $36,674 $9,912 IT - Permit Automation ZaC, HHS, etc $25,500 $25,500 $25,500 $25,500 $25,500 IT - Printer Replacement $34,600 $34,600 $34,600 $34,600 $34,600 Maintenance - Vehicle Storage Building $0 $1,500,00 0$ 0 $ 0$ 0 Maintenance - Courthouse Elevator Modernization $0 $0 $155,000 $0 $0 Maintenance - Transitions Shower Replacement $10,000 $0 $0 $0 $0 Maintenance - Ford Ranger $40,000 $0 $0 $0 $0 Surveyor - Trimble GPS (Rover Receiver) $34,770 $0 $0 $0 $0 Surveyor - Robotic Total Station $0 $0 $0 $0 $35,000 Surveyor - Trimble GPS (Base Receiver) $0 $0 $32,770 $0 $0 County Fair - Pavilian Ceiling Work, Fencing, Livestock Fans $10,000 $0 $0 $0 $0 Ambulance $0 $235,000 $0 $240,000 $0 Law Enforcement - Jail Skylight Replacement $18,000 $0 $0 $0 $0 Law Enforcement - Sheriff Body Cams $113,000 $66,026 $66,026 $66,026 $66,026 Law Enforcement - Snowmobile $15,000 $0 $0 $0 $66,026 Law Enforcement - Central Control AC $0 $140,000 $0 $0 $0 Law Enforcement - Jail Elevator Modernization $0 $130,000 $0 $0 $0 Law Enforcement - Squads and Setup (5) $400,000 $440,000 $488,000 $536,800 $590,480 Law Enforcement - Jail Smoke Detection System $0 $0 $265,000 $0 $0 Law Enforcement - Remaining Huber Windows $25,000 $0 $0 $0 $0 Page 50 of 149 2027 - 2031 Requested Capital Projects Summary 2027 2028 2029 2030 2031 County Fleet $30,000 $0 $0 $0 $0 HHS $60,000 $0 $0 $0 $0 Airport - Various State Project Match $50,000 $0 $0 $0 $0 Veterans - Transport Van $0 $52,000 0 $52,000 $0 Zoning- Quad Cab F150 $0 $0 $0 $0 $0 Zoning- Birch Dam $7,500 $7,500 $7,500 $7,500 $7,500 Zoning-Groundwater Study $31,837 $0 $0 $0 $0 Zoning-Tiger Cat Dam Inspection $4,000 $0 $0 $0 $0 Zoning-Billy Boy Dam Inspection $0 $4,000 $0 $0 $4,000 Zoning-Billy Boy Dam Spillway Calcs $35,000 $0 $0 $0 $0 Zoning-Nelson Lake Dam Inspection $0 $0 $4,000 $0 $0 Zoning-Upper Brunnet River Dam Inspection $4,000 $0 $4,000 $0 $4,000 Forestry - Replanting $30,000 $30,000 $30,000 $30,000 $30,000 Forestry - Ext Ford 250 $0 $0 $0 $60,000 $60,000 Forestry - Hatchery Park Maintenance $9,000 $5,000 $21,000 $0 $0 Page 51 of 149 2027 - 2031 Requested Capital Projects Summary 2027 2028 2029 2030 2031 Highway - Patrol Truck $0 $0 $50,000 $0 $0 Highway - Tri-Axil Truck Body $0 $450,000 $0 $300,000 $0 Highway - Tandem Axil Truck Body $0 $0 $0 $0 $0 Highway - Sweeper $0 $90,000 $0 $0 $0 Highway - Tractor $0 $150,000 $0 $0 $0 Highway - Forklift $20,000 $0 $0 $0 $0 Highway - Tri-Axil Chasis $495,000 $0 $330,000 $0 $300,000 Highway - Crew Cab Pickup Truck $65,000 $0 $0 $65,000 $65,000 Highway - Roller $0 $0 $150,000 $0 $125,000 Highway - One-Ton Dump Truck $0 $0 $0 $90,000 $0 Highway - Loader $0 $0 $165,000 $0 $165,000 Highway - Wood Chipper $0 $0 $0 $0 $80,000 Highway - Paver $50,000 $50,000 $50,000 $300,000 $0 Highway - Low Boy Truck $50,000 $0 $0 $0 $0 Highway - Router $0 $0 $0 $0 $20,000 Highway - County Highway Construction $0 $2,100,00 0 $2,200,00 0 $2,300,00 0 $2,400,00 0 Highway - County Hwy E $862,000 $0 $0 $0 $0 Highway - County Hwy A $1,759,00 0$ 0 $ 0 $ 0$ 0 Highway - County CC $600,000 $0 $0 $0 $0 Page 52 of 149 Budget Year 2027 Capital Purchases through Debt Issue IT - HBS Security Center $ 55,355 IT - Phone System $ 159,115 IT - Permit Automation ZaC, HHS, etc $ 25,500 IT - Printer Replacement $ 34,600 Maintenance - Transitions Shower Replacement $ 10,000 Maintenance - Ford Ranger $ 40,000 Surveyor - Trimble GPS (Rover Receiver) $ 34,770 County Fair - Pavilian Ceiling Work, Fencing, Livestock Fans $ 10,000 County Fleet $ 30,000 HHS Fleet Vehicles $ 60,000 Law Enforcement - Jail Skylight Replacement $ 18,000 Law Enforcement - Sheriff Body Cams $ 113,000 Law Enforcement - Snowmobile $ 15,000 Law Enforcement - Squads and Setup (5) $ 400,000 Law Enforcement - Remaining Huber Windows $ 25,000 Airport - Various State Project Match $ 50,000 Zoning- Birch Dam $ 7,500 Zoning-Groundwater Study $ 31,837 Zoning-Tiger Cat Dam Inspection $ 4,000 Zoning-Billy Boy Dam Spillway Calcs $ 35,000 Zoning-Upper Brunnet River Dam Inspection $ 4,000 Forestry - Replanting $ 30,000 Forestry - Hatchery Park Maintenance $ 9,000 Highway - Forklift $ 20,000 Highway - Tri-Axil Chasis $ 495,000 Highway - Crew Cab Pickup Truck $ 65,000 Highway - Paver $ 50,000 Highway - Low Boy Truck $ 50,000 Highway - County Hwy E $ 862,000 Highway - County Hwy A $ 1,759,000 Highway - County CC $ 600,000 Requested CIP $ 5,102,677 Revenue Sources Sale of Assets - Vehicles $ 28,000 Grant - Camera & Tasers $ 96,000 Transfer from Other Funds $ 275,000 LATCF Money $ 380,000 EMS $ - Highway Levy $ 1,875,000 Total Revenue Sources $ 2,654,000 CIP Debt Issue $ 2,448,677 Page 53 of 149 Current Debt Service Repayment Schedule Budget Year 20227 2019 2022 2023 2025 2026 Payment Ambulance Courthouse Courthouse/CIP Communications CIP Total(Levy) Beginning Balance $ 205,126 $ 6,705,000 $ 2,440,000 $ 2,500,000 $ 2,448,677 $ 14,298,803 2027 Principal $ 66,253 $ 335,000 $ 270,000 $ 230,000 $ 2,448,677 $ 3,349,930 Interest $ 6,502 $ 187,625 $ 86,125 $ 113,200 $ 35,000 $ 428,452 Total $ 72,755 $ 522,625 $ 356,125 $ 343,200 $ 2,483,677 $ 3,778,382 2028 Principal $ 68,353 $ 345,000 $ 280,000 $ 240,000 $ 933,353 Interest $ 4,402 $ 177,425 $ 75,125 $ 103,800 $ 360,752 Total $ 72,755 $ 522,425 $ 355,125 $ 343,800 $ 1,294,105 2029 Principal $ 70,520 $ 355,000 $ 295,000 $ 250,000 $ 970,520 Interest $ 2,235 $ 166,925 $ 63,625 $ 94,000 $ 326,785 Total $ 72,755 $ 521,925 $ 358,625 $ 344,000 $ 1,297,305 2030 Principal $ - $ 365,000 $ 380,000 $ 260,000 $ 1,005,000 Interest $ - $ 156,125 $ 50,125 $ 82,500 $ 288,750 Total $ - $ 521,125 $ 430,125 $ 342,500 $ 1,293,750 2031 Principal $ - $ 380,000 $ 390,000 $ 275,000 $ 1,045,000 Interest $ - $ 144,950 $ 35,700 $ 69,125 $ 249,775 Total $ - $ 524,950 $ 425,700 $ 344,125 $ 1,294,775 2032-2045 Principal $ - $ 4,925,000 $ 825,000 $ 1,245,000 $ - $ 6,995,000 Interest $ - $ 828,955 $ 29,138 $ 128,375 $ - $ 986,468 Total $ - $ 5,753,955 $ 854,138 $ 1,373,375 $ - $ 7,981,468 Ending Balance $ - $ - $ - $ - $ - $ - *It is antipicated that the County will continue to issue capital improvement debt in 2028 and beyond with a projected annual Debt Service Levy of $3,300,000-$3,500,000. Variance due to bi-annual ambulance purchase. Page 54 of 149 Sawyer County Tax Rate History Sawyer County Tax Rate History Year Tax Rate % Increase 2012 $2.75 2.62% 2013 $2.94 6.91% 2014 $2.99 1.70% 2015 $3.01 0.67% 2016 $3.00 -0.33% 2017 $3.11 3.67% 2018 $3.10 -0.32% 2019 $3.23 4.19% 2020 $3.18 -1.55% 2021 $3.32 4.40% 2022 $3.27 -1.51% 2023 $3.09 -5.50% 2024 $2.68 -13.27% 2025 $2.46 -8.21% 2026 $2.43 -1.22% 2027 est $2.21 -9.05% Page 55 of 149 Regional County Levy Rates County Population 2026 2025 2024 2023 2022 2021 2020 2019 2018 Sawyer 18,286 2.43 2.46 2.68 3.09 3.26 3.32 3.17 3.22 3.10 3.04 Washburn 16,644 2.40 2.64 2.87 3.33 3.75 4.10 4.22 4.38 4.41 3.71 Douglas 44,435 3.11 3.13 3.45 4. 00 4.44 4.71 4.80 4.95 5.01 4.31 Barron 46,856 3.02 3.24 3.50 3.88 4.59 4.81 4.98 5.06 5.19 4.41 Bayfield 16,174 3.45 3.35 3.52 3. 80 3.95 4.16 4.19 3.71 3.82 3.81 Ashland 15,851 4.59 4.86 5.45 6.00 7.09 6.77 6.58 6.10 6.06 6.11 Rusk 14,171 5.12 5.45 5.21 5.68 6.79 7.16 7.15 6.93 6.44 6.35 Price 13,932 5.43 5.89 5.63 6.44 7.41 7.21 6.58 6.59 6.37 6.52 Average 23,294 3.69 3.88 4.04 4. 53 5.16 5.28 5.21 5.12 5.05 4.78 S a w y e r R a n k 2 111111111 Page 56 of 149 Proposed 9/25/2026 SAWYER COUNTY FEES & PAYMENTS By Department 2027 Page 1 Page 57 of 149 AMBULANCE 3 CHILD SUPPORT 4 COUNTY CLERK 5 MEDICAL EXAMINER (CORONER) 6 CRIMINAL JUSTICE 7 DISTRICT ATTORNEY 8 ANIMAL CONTROL (DOG POUND) 9 FORESTRY 10 HIGHWAY 11 HUMAN SERVICES 13 PUBLIC HEALTH 14 SANITATION 15 LAND RECORDS 16 LAW ENFORCEMENT 18 REGISTER OF DEEDS 19 SURVEYOR 20 TREASURER 21 ZONING 22 VETERANS 26 PUBLIC RECORDS REQUESTS 27 INDEX Page 2 Page 58 of 149 Basic Life Support Transport Advanced Life Support 1 Transport Advanced Life Support 2 Transport Basic Life Support on Scene Care Advanced Life Support on Scene Care Specialty Transport Event Coverage: BLS Staffed Ambulance (1) $175/per hour ALS Staffed Ambulance (1) $225/per hour Mileage - $24.00/per loaded mile 1,800.00$ SAWYER COUNTY AMBULANCE Charge 1,000.00$ 1,200.00$ 1,500.00$ 400.00$ 650.00$ Page 3 Page 59 of 149 Charge Photo Copies: 1 Sided 0.25$ Page 2 Sided 0.35$ Page Reports: KIDS System 1.75$ Participant Account Statements n/c Locate a Parent Service Fee 25.00$ SAWYER COUNTY CHILD SUPPORT Page 4 Page 60 of 149 Total County Mediation State Charge Share Share Statute Share Statute Marriage License 100.00$ 55.00$ 20.00$ 767.405 25.00$ 765.002 Marriage License Waiver Fee 25.00$ 25.00$ Plat book 30.00$ 30.00$ Copy Charge 0.25 0.25 Election Fees - Municipal Clerks $1.75 Maintain WISVOTE Per Participating Voter $1.50 Scan Poll Book Per Participating Voter $1.50 Monitor Absentees $50 per reconciliation Troubleshoot/correct errors on reconciliation Timber Cutting Notice $10.00 SAWYER COUNTY CLERK Page 5 Page 61 of 149 Current Rates Death Certificate 106.19$ Cremation Release 53.10$ Mileage Reimbursement Mile 0.61 Hourly Rate Coroners Office Services Local Removal (when unable to locate family) Refrigeration Day Transport to Eau Claire Transport to Minneapolis Transport to Eau Claire w/Driver Transport to Minneapolis w/Driver Body Bag Resolution 24-32 - Fees adjusted in January of every year based on prior year CIP - through 2029 10.00$ 16.00$ 0.53$ 232.65$ 491.15$ 258.50$ 310.20$ 50.00$ SAWYER COUNTY CORONER/MEDICAL EXAMINER Charge 103.40$ 51.70$ 250.00$ Page 6 Page 62 of 149 Charge Electronic Monitoring 20.00$ Per Day Recovery Court Participation $0 Phase 1 50.00$ Phase 2 50.00$ Phase 3 50.00$ Phase 4 50.00$ Phase 5 SAWYER COUNTY CRIMINAL JUSTICE Page 7 Page 63 of 149 Charge Public Defender 0.20$ Page Private Attorney 5.00$ Up to 25 Pages Private Attorney 10.00$ Over 25 Pages Private Attorney 0.25$ Page over 50 Plus Postage CD's 5.00$ Per Flash Drives 10.00$ Per SAWYER COUNTY DISTRICT ATTORNEY Page 8 Page 64 of 149 Charge County State Dogs Spayed 10.00$ 9.85$ 0.15$ Neutered 10.00$ 9.85$ 0.15$ Unspayed/neutered 15.00$ 14.60$ 0.40$ Kennel/Board Fee 20.00$ $20/inpound $20/day Late Fee - Per Dog December 1 - March 31 -$ -$ April 1 - May 31 20.00$ 20.00$ June 1 - November 30 30.00$ 30.00$ Multiple Dog Licenses 75.00$ 73.25$ 1.75$ (up to 12 dogs) Late Fee Multiple Dogs December 1 - March 31 -$ -$ April 1 - May 31 25.00$ 25.00$ June 1 - November 30 50.00$ 50.00$ Facility Fees (1) Breeding Facility Tier 1 $150.00 $150.00 Tier 2 $250.00 $250.00 Tier 3 $500.00 $500.00 (2) Kennel Permits $50.00 $50.00 (3) Pet Shop Permits $50.00 $50.00 (4) Riding Stable Permits $50.00 $50.00 (5) Auction Permits $50.00 $50.00 (6) Zoological Park $50.00 $50.00 (7) Circus Permits $50.00 $50.00 (8) Grooming Shop Permits $50.00 $50.00 (9) Petting Zoo Permits $50.00 $50.00 (10) Guard Dog Training Center Permits $50.00 $50.00 SAWYER COUNTY ANIMAL CONTROL (DOG POUND) Page 9 Page 65 of 149 County Township Charge Share Share Firewood/Wood Residue Permit 10.00$ 10.00$ (2 sites per permit) Christmas Tree Permit 5.00$ 4.50$ 0.50$ Max of 3 trees per permit Bough Cutting Permit Individual Use Permit 10.00$ 9.00$ 1.00$ Seller's Permit 50.00$ 45.00$ 5.00$ Camping Permit 7.00$ 7.00$ Per Night, Unit (max of 10 days per permit) Low Use Access Permit 25.00$ 25.00$ (good for 5 years) Disability Permit Free (to use motorized vehicles in closed areas of Sawyer County Forest) Pavilion Reservation at 50.00$ 50.00$ Day Hatchery Creek Park SAWYER COUNTY FORESTRY DEPARTMENT See terms and conditions on permit application Page 10 Page 66 of 149 Permit Fees Adopted February 2024, Resolution #24-9 Right-of-Way 25.00$ Wood 25.00$ Driveway 50.00$ Road Ban Hauling Permit 50.00$ Oversize Hauling Single Trip Permit 25.00$ Hauling (Waste Hauler-1 time-Seasonal) 500.00$ Utility Application & Review Fee* 50.00$ Fee Per Inspection** 100.00$ Open Cuts Across Paved Roadways*** 350.00$ *Permit not required for trimming & brushing operations **Fee per inspection – there shall be no charge for final site inspection. Copies Charge One Sided 8 1/2 x 11 0.25$ 8 1/2 x 14 0.25$ 11 x 14 0.35$ Ledger Sized 1.00$ Two Sided 8 1/2 x 11 0.35$ 8 1/2 x 14 0.35$ 11 x 14 0.50$ Reproduction of Recorded Tape 5.00$ Per Tape Fax Fee 1.00$ 0.25$ Page Engineer Copy 0.67$ Per Sq Ft 14 x 16 1.25$ 18 x 24 2.00$ 24 x 36 4.00$ 36 x 36 6.00$ 36 x 42 7.00$ County-Wide Road Map 10.00$ 911 Township Maps 7.00$ Northwoods Beach 4.00$ SAWYER COUNTY HIGHWAY If, however, the right-of-way has not been property restored at the time of inspection and additional inspections are required, a $100.00 fee shall be charged for each subsequent inspection until the right-of-way has been successfully restored ***Open cuts will require a restoration agreement between the utility and the Highway Department in addition to the permit fee. Page 11 Page 67 of 149 Computer Color Print 11 x 17 Color 911 Maps 3.50$ Color Zone District Map 3.50$ Blue Prints 14 x 16 1.00$ 18 x 24 2.00$ 30 x 30 3.00$ Plotter Generated Color Zone District Map 15.00$ Per Township 911 Map 15.00$ Per Township County-Wide Road Map 25.00$ Plotted Color Maps (mr = mapping rate) Line and Vector Drawings 24 x 24 4.00$ Plus mr/hr 24 x 36 8.00$ Plus mr/hr 36 x 36 12.00$ Plus mr/hr 36 x 42 14.00$ Plus mr/hr Custom Plotting Digital Orthophotography and Solid Fill Drawing 2.10$ Per Sq Ft Plus mr/hr Mapping Rate 30.00$ Per Hour Digital Format Digital Data 15.00$ Minimum Charge 0.15$ Per Megabyte Digital Orthophotography 25.00$ Base Per Township Compact Disc 2.00$ Entire County (License Required) Mr Sid 1 CD, Tiff 8 CD's 950.0$ 911 Layer With Roads on CD 12.50$ 24 x 36 Glossy printed Ortho Photo 1" = 400' 30.00$ 24 x 36 Matte Printed Ortho Photo 1" = 400' 30.00$ SAWYER COUNTY HIGHWAY Page 12 Page 68 of 149 Behavioral Health Services Fees Operating While Intoxicated (OWI) Assessment Ammend Driver's Safety Plan Mental Health and Substance Use Disorder Counseling: Intake Session Session (60 Minutes) Session (30 minutes) No Show/Late Cancellation Fee Out of County Additional Fee Miscellaneous Fees Drug Test Copies Per Copy Sharps Container Disposal Fee Per Pound Sharps Container Immunization /Injectable Administration Fee Per Injection Lab Shipping Fee Reproductive Health New Client (15 minutes) New Client (30 minutes) Established Client (5 minutes) Established Client (10 minutes) Established Client (20 minutes) Established Client (30 minutes) Family Planning Education Visit Reproductive Helth Supplies Birth Control Pill (Monthly) Birth Control Shot Birth Control Vaginal Ring Diaphragm Diaphrgram Gel (10 Pack) Antibiotics (Non 340B) Emergency Contraception Male Condoms Female Condoms Reproductive Health Tests Urine Test Chlamydia, Gonorrhea & Trichomoniasis Test Pregnancy Test Lab Handling Fee Venipuncture Fee for Blood Draw RH Medication Injection Water Tests Coliform Bacteria 5.00$ 20.00$ 87.48$ 18.00$ 20.00$ 20.00$ 156.50$ 240.80$ 49.10$ SAWYER COUNTY HEALTH AND HUMAN SERVICES 45.00$ 0.25$ 9.00$ 77.00$ 162.63$ 30.00$ 40.00$ No Charge 3.31$ 8.00$ 19.40$ Birth Control by Mail 30.00$ 121.20$ 196.80$ 279.70$ 202.17$ 85.50$ 8.40$ 300.00$ 75.00$ 75.00$ 0.90$ 4.80$ 8.83$ 200.00$ 150.00$ 50.00$ 50.00$ SAWYER COUNTY HEALTH AND HUMAN SERVICES Charge Page 13 Page 69 of 149 Nitrate Single Metal Basic Homeowners Package Metal Package Comprehensive Homeowners Package Collecting 3rd Party Samples Replacement Bottles Metals, Notrate, Bacteria Cumulative (per bottle) Basic Homeowners Comperhensive Homeowners Transient Non-Community (TN) Water Fee Schedule "Annual Routine" (Total Coliform with E.Coli) & Nitrate First three "follow-up" samples after positive "Investigative" Samples (two sets of two) $35 each; $70+$70 "Additional" samples, one set of three, following the month after postive Required "monthly" or "quarterly" sampling Nitrate Sample Late Fee (for paying the invoice late) Transition Community-Based Residential Facility Daily Rate (Single Room) Daily Rate (Double Room) Adult Protection Court Report (Uncontested) Investigation and Assessment 452.00$ Court Report (Contested) Investigation and Assessment 952.00$ Petition - Chapter 55 Assessment and Preparation 476.00$ Petition Successor Guardianship 167.00$ Petition – Chapter 54 Assessment and Preparation 571.00$ Petitions for Guardianship and Protective Placement 333.00$ Petition on Conversion from Chapter 51 to Chapter 55 - 476.00$ Mileage expense if ward is located outside of county IRS Annual Standard Rate Completion of Comprehensive Court Assessment $125 per hour Children & Families Home Study for Adoptions 600.00$ County Tourist Rooming House License Fees First Year County TRH License (did not have license in prior year) 300.00$ County TRH License Renewal (did have license in prior year) 150.00$ County TRH License Reinspection/Modification 150.00$ (had license in prior year but making change ie. capacity) Facility/License Type Annual License Fee Pre-inspection Fee or New County TRH License Late Fee Bed and Breakfast Establishments Food, Lodging, and Recreational Fees No Charge 140.00$ 105.00$ 35.00$ 50.00$ 25.00$ 220.00$ 100.00$ 4.00$ 5.00$ 80.00$ 3.00$ 50.00$ 55.00$ 85.00$ 100.00$ 175.00$ 180.00$ Page 14 Page 70 of 149 Bed and Breakfast Establishments $325 $550 $65 State Tourist Rooming House (TRH) 1 TRH $300 $550 $60 2 - 4 TRH'S $475 $700 $95 5 - 9 TRH's $575 $850 $115 20 - 39 TRH's $675 $1,000 $135 40 - 99 TRH's $775 $1,150 $155 600+ TRH's $875 $1,300 $175 100 - 299 TRH's $975 $1,450 $195 300 - 599 TRH's $1,075 $1,600 $215 600+ TRH's $1,175 $1,750 $235 County Tourist Rooming House (TRH) 1 TRH $150 $300 $30 2 - 4 TRH'S $200 $350 $40 5 - 9 TRH's $250 $400 $50 10 - 19 TRH's $300 $450 $60 20 - 39 TRH's $350 $500 $70 40 - 99 TRH's $400 $550 $80 100 - 299 TRH's $450 $600 $90 300 - 599 TRH's $500 $650 $100 600+ TRH's $550 $700 $110 Hotel/Motel 5 - 30 Rooms $375 $675 $75 31 - 99 Rooms $475 $875 $95 100 - 249 Rooms $575 $1,075 $115 250 - 499 Rooms $675 $1,175 $135 500 - 749 Rooms $775 $1,275 $155 750 - 1000 Rooms $875 $1,375 $175 1000+ Rooms $975 $1,475 $195 Campgrounds Campgrounds (1 - 25 sites) $280 $495 $56 Campgrounds (26 - 50 sites) $400 $735 $80 Campgrounds (51 - 100 sites) $490 $910 $98 Campgrounds (101 - 199 sites) $570 $1,080 $114 Campgrounds (200 + sites) $655 $1,255 $131 Special Event Campgrounds (1 - 25 sites) $280 N/A $56 Special Event Campgrounds (26 - 50 sites) $400 N/A $80 Special Event Campgrounds (51 - 100 sites) $490 N/A $98 Special Event Campgrounds (101 - 199 sites) $570 N/A $114 Special Event Campgrounds (200 + sites) $655 N/A $131 Specialty Lodging (SL) 1 SL $300 $550 $60 2 - 4 SL's $475 $700 $95 5 - 9 SL's $575 $850 $115 10 - 19 SL's $675 $1,000 $135 20 - 39 SL's $775 $1,150 $155 40 - 99 SL's $875 $1,300 $175 Recreational and Educational Camps Simple $785 $1,275 $157 Simple with Hospitality $865 $1,405 $173 Moderate $850 $1,380 $170 Moderate with Hospitality $1,015 $1,655 $203 Complex $910 $1,485 $182 Complex with Hospitality $1,145 $1,860 $229 Public Pools and Water Attractions Pool - Simple $335 $335 $67 Pool - Simple with Features $550 $550 $110 Page 15 Page 71 of 149 Pool - Moderate $500 $500 $100 Pool - Moderate with Features $720 $720 $144 Pool - Complex $625 $625 $125 Pool - Complex with Features $845 $845 $169 Retail Food - Serving Meals (includes mobile establishments) No Food Prep $70 $90 $14 Prepackaged TCS $170 $220 $34 Simple $370 $475 $74 Moderate $530 $670 $106 Complex $865 $1,125 $173 Additional Area $105 N/A N/A Retail Food - Not Serving Meals (includes mobile establishments) No Food Prep $75 $100 $15 Prepackaged $75 $100 $15 Simple Non-TCS $80 $105 $16 Simple TCS $305 $400 $61 Moderate $425 $550 $85 Complex $1,095 $1,200 $219 Micro Market Single Location $65 N/A $13 Mulitple Locations $95 N/A $19 Food Transient TCS $275 N/A $55 Prepackaged $75 N/A $15 Non-TCS $120 N/A $24 DPI Schools DPI School - Production $575 N/A $115 DPI School - Satellite $325 N/A $65 Additional Fees Compliance Follow Up $50 Administrative Follow Up $150 Re-inspection Fee $150 Second & Subsequent Re-inspection $200 Code Enforcement Fee $150 Second and Subsequent Code Enforcement Fee $200 Tier 1: Operating Without a License F $250 Tier 2: Operating without a License F $750 Special Condition Inspection Fee $200 Duplicate License Fee $15 Inspection Fee $25 Plan Review Fee $100 Page 16 Page 72 of 149 Photo Copies Charge One Sided 8 1/2 x 11 0.25$ Page 8 1/2 x 14 0.25$ Page 11 x 14 0.35$ Page Two Sided 8 1/2 x11 0.35$ Page 8 1/2 x 14 0.35$ Page 11 x 14 0.50$ Page 11 x 17 1.00$ Page Large Format Copier 14 x 16 1.50$ Page 18 x 24 2.50$ Page 24 x 36 5.00$ Page 36 x 36 6.00$ Page 36 x 42 7.00$ Page 36 x 48 8.00$ Page Northwood's Beach 5.00$ Page Odd Sized Paper Round up to the next page size Printed Map Products (cr = custom rate) 18 x 24 6.00$ Plus cr/hour 24 x 24 8.00$ Plus cr/hour 24 x 36 12.00$ Plus cr/hour 36 x 36 18.00$ Plus cr/hour 36 x 42 27.00$ Plus cr/hour Custom Page Size 2.00$ Per Sq. foot, plus ch/hour Custom Project Hourly Rate (cr/hour) 30.00$ SAWYER COUNTY LAND RECORDS Page 17 Page 73 of 149 Printed Map Products - Continued Orthophotography & Plat Book 8 1/2 x 1 email & counter 1.00$ Page 8 1/2 x 1email & counter 1.25$ Page 11 x 17 email & counter 2.00$ Page Postal mailing 0.50$ Page 24 x 36 Orthophotography on photo paper 30.00$ Page Digital Format - Add material costs to all projects Materials cost 1 CD 2.00$ 1 DVD 3.00$ Orthophotography Raphy or GIS Data $30/hr, $10 min. charge SAWYER COUNTY LAND RECORDS Page 18 Page 74 of 149 Charge Copies Open Records Page CD Paper Service Alarms Huber Fee Week Booking Fee - Jail Daily Inmate Fee (Setenced inmates) Urine Analysis Event Coverage/Building Moves Hourly SAWYER COUNTY LAW ENFORCEMENT 0.25$ 25.00$ 10.00$ 65.00$ 20.00$ 5.00$ 75.00$ 25.00$ 119.00$ Page 19 Page 75 of 149 Real Estate Statute Recorded Documents 59.43(ar) Plats 59.43(a1)(h) Transportation Plat & Amendments 59.43(ar) Transfer Fee 0.20% Vital Records Additional Copies Birth 69.22(1) 3.00$ Death 69.22(1) 3.00$ Marriage 69.22(1) 3.00$ Divorce 69.22(1) 3.00$ Copies Real Estate Copies 59.43(2)(B) $1.00 add 'l page Reports Ordinance Page Tax Statements Ordinance Page Fax Ordinance Certified Stamp 59.43(2)(b) Online Services Laredo (public) Free Authorized Credit card PNP keeps Laredo External Users Plan (Minutes Per Month) User Fee Overage Charge A 0-250 $95/Month $.30 per minute plus .50 page/print B 251-500 $150/Month $.30 per minute plus .50 page/print C 501-1000 $225/Month $.30 per minute plus .50 page/print D 1001-2000 $325/Month $.30 per minute plus .50 page/print E Unlimited $450/Month No Charge plus .50 page/print Official Records Online Per vital record Tapestry Average per month SAWYER COUNTY REGISTER OF DEEDS 25.00$ 20.00$ 20.00$ 20.00$ 20.00$ Charge 30.00$ 50.00$ 1.50$ 2.50$ 500.00$ 2.00$ 0.25$ 0.25$ 1.00$ 1.00$ Page 20 Page 76 of 149 Tax Deed Payment will be made while funds are available on a first come first served basis. Approval for payment will be made by the County Surveyor SAWYER COUNTY SURVEYOR The items and amounts described below are PAYMENTS (outgoing) as bounties to remonumentation, reestablish, or set set new references for corners Fee will be paid for each corner perpetuated for which there is an existing U.S. Public Land Survey Monument Record on file, there is an existing monument in good condition, and new references need to be set. 150.00$ The completed U.S. Public Land Survey Monument Record along with an invoice shall be submitted to the Sawyer County Surveyor The County Surveyor reserves the right to deny application or payment for remonumentation, if the applicant has failed to provide information to substantiate a reasonable corner position. Fee for each government corner perpetuated or reestablished for which there is no U.S. Public Land Survey Monument Record on file. Payment 300.00$ 200.00$ Fee will be paid for each corner perpetuated for which there is an existing U.S. Public Land Survey Monument Record on file, there are existing references, and a new monument needs to be set. Page 21 Page 77 of 149 Returned Check Fee Delinquent Tax Listing Copy/Research Tax Deed Mailing, Mowing/Upkeep, Advertising, etc Actual Cost Tax Deed Expense 90.00$ Preference to Previous Owner Administration Fee Sale of Tax Deed Notice of Commencements Administration Fee SAWYER COUNTY TREASURER Charge 300.00$ 35.00$ 20.00$ 0.25$ 70.00$ 1,800.00$ 300.00$ Page 22 Page 78 of 149 Land Use Permits - Industrial Structures: Charge New industrial related establishments 250.00$ Plus $5.00 per $1,000 cost of Construction Additions/alterations to existing industrial buildings 150.00$ Plus $5.00 per $1,000 cost of Construction Accessory buildings for existing industrial property 150.00$ Plus $5.00 per $1,000 cost of Construction Land Use Permits - New Business Fees (in existing building): Home Occupation 25.00$ New Small Business, up to 10 employees and up to 3,000 Sq. Ft. Floor Area 50.00$ New Business, 10-20 employees, and up to 5,000 square feet 100.00$ New Business over 20 employees, and up to 10,000 square feet 200.00$ New Business over 20 employees, over10,000 square feet 500.00$ Land Use Permits - New Commercial Building: New Commercial Building - Plus $5.00 per $1,000 cost of construction 250.00$ Additions/alterations to existing commercial buildings Plus $5.00 per $1,000 cost of construction 150.00$ Accessory buildings for existing commercial property Plus $5.00 per $1,000 cost of construction 150.00$ Telecommunications Facility New Construction or Substantial Modification (Class 1 Collocation) 3,000.00$ Class 2 Collocation & Tower Modifications 500.00$ Certified Soil Tests Review and filing fee for all certified soil tests 50.00$ Sanitary Permits Conventional, holding tanks, mounds, at-grade and in-ground pressure 450.00$ or other SBD6398 systems ($100.00 State/$300.00 County) Reconnection/Connection permit or other County Permit 100.00$ Privies (sealed vault or pit type) or other Non-Plumbing Sanitary Permit 150.00$ Revision/Transfer fee (plumber to plumber, owner to owner, plan revision 50.00$ Renewal fee (one year) 100.00$ Register of Deeds *Recording Fee-Sawyer County Register of Deeds (subject to change): 30.00$ POWTS Maint. Agreement for Holding Tanks and Aerobic Treatment Unit Servicing Contracts, **FLAT FEE SAWYER COUNTY ZONING DEPARTMENT Page 23 Page 79 of 149 Wind Energy Systems Types Personal and Small 75.00$ Large 500.00$ Manure Storage Permit $1 / AU Manure Storage Closure $0 New Mining Pit - also requires Conditional Use Application fee 200.00$ Rezone Applications - Public Hearing filing fee 500.00$ Refilling Fee ( If application needs to be republished) 150.00$ Conditional Use Applications - Public Hearing filing fee + appl. Permit fee if approve 350.00$ Conditional Use Renewal Fee and Special Events Fee 300.00$ Refilling Fee (If application needs to be republished) 150.00$ Variance Applications Board of Appeals 750.00$ Administrative Appeals Application or Appeals of Zoning Committee Decisions 750.00$ Refilling Fee (If application needs to be republished) 150.00$ Writ Preparation - (plus $0.25 per page copy fee) $30/hr Property Inspection - (Contact the Zoning Office for details) 75.00$ County Plat - ($100.00 Zoning/$400.00Technical) plus ($3.00 Zoning/$27.00 Technical) for 500.00$ each lot over eight (8) (May also require Conditional Use Application fee) Sign Permits Class C and Class E 75.00$ Class D (Billboards) 250.00$ Certified Survey Map Review - $100.00 per map plus $50.00 per lot (25% Zoning/75% Technical) State Platted Subdivisions - preliminary Filing fee and review plus $30.00 per lot ( may also require Conditional Use Application fee) 500.00$ Field inspection - per day 100.00$ 911 Applications New sign 125.00$ Replacement sign 100.00$ (2) Temporary Guest Quarters Sign (Yellow Fire Number Sign) 100.00$ Land Use Permits - For Principal Structures (Dwellings): SAWYER COUNTY ZONING DEPARTMENT Dwellings: Onsite constructed, manufactured, and mobile homes. Fee is based on total square footage of habitable area. Includes basement, second story, third story and loft. Page 24 Page 80 of 149 Square Footage Primary Addition/ Structure Alteration 100 to 199 sq. ft. $100 temp. guest structure only 100.00$ 200 to 349 sq. ft. $150 temp. guest structure only 125.00$ 350 to 499 sq. ft. $200 temp. guest structure only 150.00$ 500 to 999 sq. ft. min. prinipal structure 300.00$ 175.00$ 1,000 to 1,499 sq. ft. 350.00$ 200.00$ 1,500 to 1,999 sq. ft. 400.00$ 225.00$ 2,000 to 2,499 sq. ft. 450.00$ 250.00$ 2,500 to 2,999 sq. ft. 500.00$ 275.00$ 3,000 to 3,499 sq. ft. 550.00$ 300.00$ 3,500 to 3,999 sq. ft. 600.00$ 325.00$ 4,000 to 4,499 sq. ft. 650.00$ 350.00$ 4,500 to 4,999 sq. ft. 700.00$ 375.00$ 5,000 to 5,499 sq. ft. 750.00$ 400.00$ 5,500 to 5,999 sq. ft. 800.00$ 425.00$ 6,000 to 6,499 sq. ft. 850.00$ 450.00$ 6,500 to 6999 sq. ft. 900.00$ 475.00$ 7,000 to 7,499 sq. ft. 950.00$ 500.00$ 7,500 to 7,999 sq. ft. 1,000.00$ 525.00$ 8,000 to 8,499 sq. ft. 1,050.00$ 550.00$ 8,500 to 8,999 sq. ft. 1,100.00$ 575.00$ 9,000 to 9,499 sq. ft. 1,150.00$ 600.00$ 9,500 to 9,999 sq. ft. 1,200.00$ 625.00$ Add $50.00 per 499 square feet. Land Use Permits - For Accessory Structures and Buildings: 100 square feet to 199 square feet (also fee for storage sheds on vacant land up to 144 sq ft) 50.00$ 200 square feet to 349 square feet 75.00$ 350 square feet to 499 square feet 100.00$ 500 square feet to 999 square feet 150.00$ 1,000 square feet to 1,499 square feet 200.00$ 1,500 square feet to 1,999 square feet 250.00$ 2,000 square feet to 2,499 square feet 300.00$ 2,500 square feet to 2,999 square feet (Add $50 per 499 square feet.) 350.00$ Boat House Permit Includes Grading Permit 375.00$ Minor Grading Permit See Section 8.21 S.C. Shoreland-Wetland Ordinance 100.00$ Filling, Grading, Land use as a separate use (Grading more than 10,000 sq. ft. up to 1 Acre 300.00$ Other/Miscellaneous (Blacktop, pavement, regrind surfacing) 75.00$ Shoreline Restoration & Alteraton Project 75.00$ Photocopies black & white Add $.75 more for color 8 1/2 x 11 (1-sided) $0.25 8 1/2 x 11 (2-sided) $0.35 8 1/2 x 14 (1-sided) $0.25 8 1/2 x 14 (2-sided) $0.35 11 x 14 (1-sided) $0.35 11 x 14 (2-sided) $0.50 SAWYER COUNTY ZONING DEPARTMENT Do not include open decks, roofed or screened-in porches, unheated entryways, breezeways they are considered accessory structures. Detached or attached garages use Accessory Building fee chart. Fees for decks, porches and patios may combine square footage for project on same permit. Other garages/sheds are calculated as separate fees and projects. (Fee amount includes additions/alterations to accessory buildings) SAWYER COUNTY ZONING DEPARTMENT Page 25 Page 81 of 149 Ledger $1.00 Zoning Ordinance Book $15.00 All fees are triple the amount for action conducted prior to receiving permit. Page 26 Page 82 of 149 Round Trip Transportation to the Minneapolis VA Hospital 35.00 SAWYER COUNTY VETERANS DEPARTMENT Page 27 Page 83 of 149 Inspection of Records without Copies – If a requester wishes to examine records in the departmental offices but does not choose to obtain copies, there will be no charge unless there are more than a total of two hours of staff time devoted to locating the records. Paper Copies of Paper Records – If a requester seeks paper copies of a paper record on a standard, business-sized sheet, the fee is $0.25 per page for black-and-white copies, reflecting the cost of materials. If staff time is more than the assumed five minutes to print the copies, it will be charged at $2.06 for each five-minute increment, which is based on the pay rate of the lowest paid staff capable of performing the task. If mailed, actual postage cost may be added. Paper Copies of Digital Records – If a requester seeks paper copies of an electronic record, on a standard, business-sized sheet, the fee is $0.25 per page for black-and-white copies, reflecting the cost of materials. If staff time is more than the assumed five minutes to print the copies, it will be charged at $2.06 for each five-minute increment, which is based on the pay rate of the lowest paid staff capable of performing the task. If mailed, actual postage costs may be added. Paper Records to Digital Copies via E-mail Attachments – If a requester seeks digital copies via e-mail of a paper record, the fee is $0.25 per page, plus $2.06, reflecting the assumed staff time involved to scan the document, attach it, and e-mail it. If staff time is more than the assumed five minutes, it will be charged at $2.06 for each five-minute increment, which is based on the pay rate of the lowest paid staff capable of performing the task. Digital Records to Digital Copies via E-mail Attachments – If a requester seeks digital copies via e-mail of a digital record, the fee is $2.06, reflecting the assumed staff time involved to attach the document and e-mail it and is based on the pay rate of the lowest paid staff capable of performing the task. "An authority may impose a fee upon the requester of a copy of a record which may not exceed the actual, necessary and direct cost of reproduction and transcription of the record, unless a fee is otherwise specifically established or authorized to be established by law." Wis. Stat. § 19.35(3)(a). Sawyer County establishes its fees based on the cost of materials involved, the staff time involved, and postage. Staff time is calculated based on the pay rate of the lowest paid employee able to fulfill the request. For clerical only requests, the hourly pay rate will be $24.76. For requests exceeding clerical needs, pay rate will be calculated using actual hourly rate of employee plus benefits of the lowest paid staff capable of performing the task. It is assumed that staff time on electronic tasks and processing will ordinarily take no more than five minutes. Location of Records – No charges will be made for time locating records unless it is anticipated that the cost of staff time to locate the records will exceed $50.00. If location costs are charged, they may be added to the record production costs listed below. SAWYER COUNTY PUBLIC RECORDS REQUEST FEE SCHEDULE – 2026 Page 28 Page 84 of 149 Digital Records to Digital Copies via Physical Medium – If a requester seeks digital copies via physical medium, the fee per thumb drive is $5.00 for 64GB or under, and $10.00 for 128GB. In addition, there will be a charge of $2.06 reflecting the assumed staff time involved in making the copies, which is based on the pay rate of the lowest paid staff capable of performing the task. If staff time is more than the assumed five minutes, it will be charged at $2.06 for each five-minute increment. For requests requiring additional skill or capabilities to perform the task, the pay rate will be calculated using actual hourly rate of employee plus benefits of the lowest paid staff capable of performing that advanced task. If mailed, actual postage costs may be added. Other media will be based on the actual cost of the medium. The requester may not provide its own medium based of safety and security concerns. Conversion of File Format – If the requester seeks a digital record in a file format other than the one in which it is maintained by the County, staff time for reproduction in the preferred format will be charged at $24.76 per hour. Requests to Law Enforcement for Audio and Video Records – Subject to 2023 Wisconsin Act 253, creating Wis. Stat. §§ 19.35 (3)(h), the Sheriff’s Department may impose a fee upon a requester for the actual, necessary, and direct cost of redacting, whether by pixelization or other means, recorded audio or video content to the extent redaction is necessary to comply with applicable constitutional, statutory, or common law. The ability to charge a fee is subject to the provisions as written in Wis. Stat. §§ 19.35 (3)(h). Prepayment – If it is anticipated that the fees will exceed $5.00, the County may request prepayment, if over $50.00 the County will require prepayment. Minimum Fee – No fees will be assessed if the total cost of the request is less than $5.00. Therefore, in many instances, assuming the staff time is no more than five minutes and there are no postage or copy costs, many record requests will be fulfilled at no cost to the requester. Page 29 Page 85 of 149 Budget Year 2027 Capital Purchases through Debt Issue IT - HBS Security Center 55,355$ IT - Phone System 159,115$ IT - Permit Automation ZaC, HHS, etc 25,500$ IT - Printer Replacement 34,600$ Maintenance - Transitions Shower Replacement 10,000$ Maintenance - Ford Ranger 40,000$ Surveyor - Trimble GPS (Rover Receiver) 34,770$ County Fair - Pavilian Ceiling Work, Fencing, Livestock Fans 10,000$ County Fleet 30,000$ HHS Fleet Vehicles 60,000$ Law Enforcement - Jail Skylight Replacement 18,000$ Law Enforcement - Sheriff Body Cams 113,000$ Law Enforcement - Snowmobile 15,000$ Law Enforcement - Squads and Setup (5) 400,000$ Law Enforcement - Remaining Huber Windows 25,000$ Airport - Various State Project Match 50,000$ Zoning- Birch Dam 7,500$ Zoning-Groundwater Study 31,837$ Zoning-Tiger Cat Dam Inspection 4,000$ Zoning-Billy Boy Dam Spillway Calcs 35,000$ Zoning-Upper Brunnet River Dam Inspection 4,000$ Forestry - Replanting 30,000$ Forestry - Hatchery Park Maintenance 9,000$ Highway - Forklift 20,000$ Highway - Tri-Axil Chasis 495,000$ Highway - Crew Cab Pickup Truck 65,000$ Highway - Paver 50,000$ Highway - Low Boy Truck 50,000$ Highway - County Hwy E 862,000$ Highway - County Hwy A 1,759,000$ Highway - County CC 600,000$ Requested CIP 5,102,677$ Revenue Sources Sale of Assets - Vehicles 28,000$ Grant - Camera & Tasers 96,000$ Transfer from Other Funds 275,000$ LATCF Money 380,000$ EMS -$ Highway Levy 1,875,000$ Total Revenue Sources 2,654,000$ CIP Debt Issue 2,448,677$ Page 86 of 149 SAWYER COUNTY FULL TIME EQUIVALENTS (FTE) Approved Requested 2026 Changes 2027 ADMINISTRATION 5.00 5.00 CLERK OF COURT 8.00 8.00 CRIMINAL JUSTICE - - CORONER - - MEDICAL EXAMINER 1.00 1.00 COUNTY CLERK 2.00 2.00 INFORMATION TECHNOLOGY 2.00 2.00 TREASURER 3.00 3.00 DISTRICT ATTORNEY 2.40 2.40 VICTIM WITNESS 1.00 1.00 REGISTER OF DEEDS 2.00 2.00 LAND RECORDS 3.00 3.00 FORESTRY 5.00 5.00 LAND/WATER CONSERVATION 2.00 2.00 SURVEYOR 2.00 2.00 UW EXTENSION - - DOG POUND 0.40 0.40 CODE ENFORCEMENT 1.00 1.00 ZONING 6.00 6.00 MAINTENANCE 6.50 6.50 SHERIFF 25.00 25.00 REC OFFICER 2.00 2.00 TRIBAL LAW ENFORCEMENT - - JAIL 19.00 19.00 DISPATCH 7.00 7.00 AMBULANCE 24.25 24.25 EMERGENCY MANAGEMENT 0.75 0.75 HIGHWAY 23.50 23.50 AIRPORT - - CHILD SUPPORT 4.00 4.00 VETERANS 2.00 2.00 HUMAN SERVICES 45.90 45.90 Total 205.70 - 205.70 Page 87 of 149 2027 PAY STRUCTURE ‐ STEP PLAN 7/1/2027 1% Increase Minimum Cont. Pt. Maximum 87.5% 88.75% 90.0% 91.25% 92.5% 93.75% 95.0% 96.25% 97.5% 98.75% 100.0% 10 1.25% 102.50% 103.75% 105.00% 112.5% GRADE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 S $45.23 $45.87 $46.52 $47.17 $47.81 $48.46 $49.11 $49.75 $50.40 $51.04 $5 1.69 $52.34 $52.98 $53.63 $54.27 $58.15 R $42.26 $42.87 $43.47 $44.07 $44.68 $45.28 $45.89 $46.49 $47.09 $47.70 $4 8.30 $48.90 $49.51 $50.11 $50.72 $54.34 Q $40.30 $40.88 $41.45 $42.03 $42.61 $43.18 $43.76 $44.33 $44.91 $45.48 $46 .06 $46.64 $47.21 $47.79 $48.36 $51.82 P $38.36 $38.91 $39.46 $40.00 $40.55 $41.10 $41.65 $42.20 $42.74 $43.29 $4 3.84 $44.39 $44.94 $45.48 $46.03 $49.32 O $36.38 $36.90 $37.42 $37.94 $38.46 $38.98 $39.50 $40.02 $40.54 $41.06 $4 1.58 $42.10 $42.62 $43.14 $43.66 $46.78 N $34.41 $34.91 $35.40 $35.89 $36.38 $36.87 $37.36 $37.86 $38.35 $38.84 $3 9.33 $39.82 $40.31 $40.80 $41.30 $44.25 M $32.45 $32.92 $33.38 $33.84 $34.31 $34.77 $35.24 $35.70 $36.16 $36.63 $3 7.09 $37.55 $38.02 $38.48 $38.94 $41.73 L $30.47 $30.90 $31.34 $31.77 $32.21 $32.64 $33.08 $33.51 $33.95 $34.38 $3 4.82 $35.26 $35.69 $36.13 $36.56 $39.17 K $28.48 $28.89 $29.30 $29.70 $30.11 $30.52 $30.92 $31.33 $31.74 $32.14 $3 2.55 $32.96 $33.36 $33.77 $34.18 $36.62 J $26.52 $26.90 $27.28 $27.66 $28.04 $28.42 $28.79 $29.17 $29.55 $29.93 $3 0.31 $30.69 $31.07 $31.45 $31.83 $34.10 I $24.55 $24.90 $25.25 $25.60 $25.96 $26.31 $26.66 $27.01 $27.36 $27.71 $2 8.06 $28.41 $28.76 $29.11 $29.46 $31.57 H $22.60 $22.92 $23.25 $23.57 $23.89 $24.22 $24.54 $24.86 $25.18 $25.51 $2 5.83 $26.15 $26.48 $26.80 $27.12 $29.06 G $20.62 $20.92 $21.21 $21.51 $21.80 $22.10 $22.39 $22.69 $22.98 $23.28 $2 3.57 $23.86 $24.16 $24.45 $24.75 $26.52 F $18.74 $19.01 $19.28 $19.55 $19.81 $20.08 $20.35 $20.62 $20.88 $21.15 $2 1.42 $21.69 $21.96 $22.22 $22.49 $24.10 2027 PAY STRUCTURE ‐ STEP PLAN 1/1/2027 2% Increase Minimum Cont. Pt. Maximum 87.5% 88.75% 90.0% 91.25% 92.5% 93.75% 95.0% 96.25% 97.5% 98.75% 100.0% 10 1.25% 102.50% 103.75% 105.00% 112.5% GRADE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 S $44.78 $45.42 $46.06 $46.70 $47.34 $47.98 $48.62 $49.26 $49.90 $50.54 $5 1.18 $51.82 $52.46 $53.10 $53.74 $57.58 R $41.84 $42.44 $43.04 $43.64 $44.23 $44.83 $45.43 $46.03 $46.62 $47.22 $4 7.82 $48.42 $49.02 $49.61 $50.21 $53.80 Q $39.90 $40.47 $41.04 $41.61 $42.18 $42.75 $43.32 $43.89 $44.46 $45.03 $45 .60 $46.17 $46.74 $47.31 $47.88 $51.30 P $37.98 $38.53 $39.07 $39.61 $40.15 $40.70 $41.24 $41.78 $42.32 $42.87 $4 3.41 $43.95 $44.50 $45.04 $45.58 $48.84 O $36.02 $36.54 $37.05 $37.57 $38.08 $38.60 $39.11 $39.63 $40.14 $40.66 $4 1.17 $41.68 $42.20 $42.71 $43.23 $46.32 N $34.07 $34.56 $35.05 $35.53 $36.02 $36.51 $36.99 $37.48 $37.97 $38.45 $3 8.94 $39.43 $39.91 $40.40 $40.89 $43.81 M $32.13 $32.59 $33.05 $33.51 $33.97 $34.43 $34.88 $35.34 $35.80 $36.26 $3 6.72 $37.18 $37.64 $38.10 $38.56 $41.31 L $30.17 $30.60 $31.03 $31.46 $31.89 $32.33 $32.76 $33.19 $33.62 $34.05 $3 4.48 $34.91 $35.34 $35.77 $36.20 $38.79 K $28.20 $28.60 $29.01 $29.41 $29.81 $30.22 $30.62 $31.02 $31.42 $31.83 $3 2.23 $32.63 $33.04 $33.44 $33.84 $36.26 J $26.26 $26.63 $27.01 $27.38 $27.76 $28.13 $28.51 $28.88 $29.26 $29.63 $3 0.01 $30.39 $30.76 $31.14 $31.51 $33.76 I $24.31 $24.65 $25.00 $25.35 $25.70 $26.04 $26.39 $26.74 $27.09 $27.43 $2 7.78 $28.13 $28.47 $28.82 $29.17 $31.25 H $22.37 $22.69 $23.01 $23.33 $23.65 $23.97 $24.29 $24.61 $24.93 $25.25 $2 5.57 $25.89 $26.21 $26.53 $26.85 $28.77 G $20.42 $20.71 $21.01 $21.30 $21.59 $21.88 $22.17 $22.46 $22.76 $23.05 $2 3.34 $23.63 $23.92 $24.22 $24.51 $26.26 F $18.56 $18.82 $19.09 $19.35 $19.62 $19.88 $20.15 $20.41 $20.68 $20.94 $2 1.21 $21.48 $21.74 $22.01 $22.27 $23.86 Page 88 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 100 General Fund Revenue 100 - General Fund $0.00 $0.00 $0.00 $0.00 $0.00 100-00 - General Fund,General $13,431,509.12 $13,343,506.00 $11,671,945.56 $13,894,706.00 $14,367,325.00 100-02 - General Fund,Administration $0.00 $0.00 $0.00 $0.00 $0.00 100-03 - General Fund,Circuit Court $418,880.89 $356,181.00 $396,632.71 $361,376.00 $417,054.00 100-04 - General Fund,Criminal Justice $490,169.00 $225,000.00 $152,024.00 $350,000.00 $225,000.00 100-09 - General Fund,Medical Examiner $16,813.31 $15,000.00 $9,712.80 $15,000.00 $15,000.00 100-11 - General Fund,County Clerk $39,734.15 $25,500.00 $26,277.35 $39,900.00 $19,900.00 100-14 - General Fund,IT $0.00 $0.00 $0.00 $0.00 $0.00 100-17 - General Fund,Treasurer $661.04 $0.00 $300.00 $0.00 $0.00 100-19 - General Fund,District Attorney $39,894.05 $36,000.00 $16,710.82 $36,000.00 $36,000.00 100-23 - General Fund,Register of Deeds $335,630.99 $180,000.00 $280,438.79 $295,000.00 $295,000.00 100-24 - General Fund,Land Records $1,004.37 $500.00 $354.00 $500.00 $600.00 100-25 - General Fund,Surveyor $17,334.50 $3,000.00 $15,166.00 $14,000.00 $14,000.00 100-26 - General Fund,University Extension Service $18,519.00 $17,019.00 $195.00 $16,519.00 $17,000.00 100-27 - General Fund,Zoning $382,812.28 $295,000.00 $315,079.10 $340,350.00 $326,350.00 100-28 - General Fund,Forestry Department $195,033.09 $75,500.00 $58,765.58 $80,400.00 $80,000.00 100-29 - General Fund,County Parks $650.00 $900.00 $750.00 $900.00 $650.00 100-30 - General Fund,911 System $38,900.00 $22,000.00 $23,152.00 $22,000.00 $22,000.00 100-31 - General Fund,Building Maintenance $5,299.04 $0.00 $952.40 $0.00 $0.00 100-33 - General Fund,Other Programs of General Gov. $38,539.00 $50,000.00 $31,064.80 $50,000.00 $51,000.00 100-35 - General Fund,Sheriff's Department $246,724.88 $160,800.00 $163,578.55 $204,000.00 $204,000.00 100-37 - General Fund,Dog Pound $32,796.77 $30,000.00 $10,816.40 $28,000.00 $27,000.00 100-38 - General Fund,Ambulance Service $2,940,825.83 $2,559,151.00 $2,355,301.39 $2,918,738.00 $2,934,234.00 100-41 - General Fund,Emergency Management $42,595.20 $50,071.00 $0.00 $46,071.00 $46,071.00 100-47 - General Fund,Airport $68,488.08 $53,750.00 $32,472.41 $83,750.00 $82,500.00 100-56 - General Fund,Child Support Agency $297,959.58 $264,400.00 $173,193.57 $326,300.00 $346,681.00 100-57 - General Fund,Veteran's Administration $870.00 $1,300.00 $420.00 $13,572.00 $12,545.00 Revenue Totals $19,101,644.17 $17,764,578.00 $15,735,303.23 $19,137,082.00 $19,539,910.00 Expenditures 100-00 - General Fund,General $1,043.37 $0.00 $23,046.70 $0.00 $0.00 100-00-59210 - General Fund,General,Tranfer to General Fund $0.00 $0.00 $0.00 $0.00 $0.00 100-00-59220 - General Fund,General,Transfer to Special Revenue Fund $1,544,084.75 $169,163.00 $647,985.00 $647,985.00 $522,146.00 Tuesday, September 29, 2026 Pages 1 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 89 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 100-00-59230 - General Fund,General,Trans To Debt Service fund $0.00 $0.00 $0.00 $0.00 $0.00 100-00-59240 - General Fund,General,Tranfer out-Capital Project Fund $0.00 $0.00 $0.00 $0.00 $150,000.00 100-00-59260 - General Fund,General,Transfer Out/Internal Serv Fund $31,321.61 $0.00 $0.00 $0.00 $0.00 100-01-51110 - General Fund,County Board,County Board Expenses $77,757.30 $81,275.00 $53,769.49 $79,992.00 $77,492.00 100-01-52501 - General Fund,County Board,Sawyer County Comp Plan $0.00 $0.00 $0.00 $0.00 $0.00 100-02-51514 - General Fund,Administration,Administration Expenses $177,998.31 $196,480.00 $138,328.46 $196,757.00 $196,423.00 100-02-54150 - General Fund,Administration,Wellness $10,641.81 $25,000.00 $12,241.17 $20,000.00 $20,000.00 100-03-51210 - General Fund,Circuit Court,Clerk of Court $531,791.83 $504,608.00 $389,932.39 $559,760.00 $622,421.00 100-03-51211 - General Fund,Circuit Court,Judical Court $153,136.32 $164,545.00 $115,764.38 $164,270.00 $168,109.00 100-03-51250 - General Fund,Circuit Court,Law Library $2,451.13 $2,500.00 $0.00 $1,000.00 $1,000.00 100-03-51260 - General Fund,Circuit Court,Guardian Ad Litem Fees $58,125.94 $50,000.00 $30,918.30 $30,000.00 $30,000.00 100-04-51215 - General Fund,Criminal Justice,Criminal Justice Expenses $708,918.61 $475,000.00 $378,951.50 $525,000.00 $400,000.00 100-04-51217 - General Fund,Criminal Justice,STOP/Bail Bond Testing $0.00 $0.00 $0.00 $0.00 $0.00 100-05-51240 - General Fund,Family Court Commissioner,Family Court Commissioner $7,838.71 $18,000.00 $0.00 $18,000.00 $18,000.00 100-09-51270 - General Fund,Medical Examiner,Medical Examiner Expenses $49,533.24 $81,888.00 $37,771.00 $83,258.00 $78,244.00 100-10-51511 - General Fund,Finance,Finance Director Expenses $232,452.60 $293,692.00 $126,644.83 $172,978.00 $175,947.00 100-11-51420 - General Fund,County Clerk,County Clerk Expenses $181,113.57 $179,960.00 $122,340.31 $176,900.00 $180,452.00 100-11-51440 - General Fund,County Clerk,Election Expenses $34,736.94 $41,000.00 $48,363.78 $58,000.00 $57,200.00 100-12-51431 - General Fund,Personnel Director,Personnel Office $0.00 $0.00 $0.00 $0.00 $0.00 100-13 - General Fund,Human Resources $0.00 $0.00 $0.00 $0.00 $0.00 100-13-51430 - General Fund,Human Resources,Labor Relations Expenses $141,327.52 $154,905.00 $106,324.58 $161,164.00 $164,194.00 100-14-51450 - General Fund,IT,IT Operations $534,597.27 $538,789.00 $423,525.08 $570,020.00 $585,496.00 Tuesday, September 29, 2026 Pages 2 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 90 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 100-15-51455 - General Fund,Real Property Lister,Real Property Tax Lister $0.00 $0.00 $0.00 $0.00 $0.00 100-16-51730 - General Fund,Mapping Department,Mapping Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-17-51520 - General Fund,Treasurer,County Treasurer Expenses $296,489.80 $321,233.00 $219,952.01 $315,196.00 $315,946.00 100-17-51910 - General Fund,Treasurer,Tax Deed Expenses $13,366.28 $14,000.00 $13,541.66 $13,750.00 $18,500.00 100-19-51310 - General Fund,District Attorney,District Attorney Expenses $171,578.13 $202,240.00 $112,587.55 $203,424.00 $179,972.00 100-19-51320 - General Fund,District Attorney,Victim Witness Coordinator $144,816.87 $81,076.00 $96,679.50 $163,497.00 $185,785.00 100-23-51710 - General Fund,Register of Deeds,Register of Deeds Expenses $210,871.35 $208,059.00 $133,289.25 $226,562.00 $202,244.00 100-23-51715 - General Fund,Register of Deeds,Laredo Expense $13,233.98 $25,000.00 $9,837.37 $20,000.00 $20,000.00 100-24-51267 - General Fund,Land Records,Land Records Expenses $264,275.27 $310,989.00 $202,674.14 $301,054.00 $321,103.00 100-25-51720 - General Fund,Surveyor,County Surveyor Expenses $213,274.77 $238,925.00 $163,216.69 $249,591.00 $253,432.00 100-25-51735 - General Fund,Surveyor,Surveyor Corner Restoration Exp. $2,650.00 $6,000.00 $2,850.00 $6,000.00 $6,000.00 100-26-55650 - General Fund,University Extension Service,University Extension Office $102,783.47 $127,637.00 $59,262.93 $127,655.00 $129,756.00 100-26-56119 - General Fund,University Extension Service,UW Extension Program Fund Exp. $0.00 $0.00 $0.00 $0.00 $0.00 100-27-56400 - General Fund,Zoning ,Zoning Expenses $514,244.62 $628,879.00 $408,725.14 $615,230.00 $593,703.00 100-28 - General Fund,Forestry Department $0.00 $0.00 $0.00 $0.00 $0.00 100-28-56201 - General Fund,Forestry Department,Forestry Department $479,615.17 $483,757.00 $356,763.49 $488,107.00 $518,608.00 100-28-56206 - General Fund,Forestry Department,109 $0.00 $0.00 $0.00 $0.00 $0.00 100-29-56120 - General Fund,County Parks,Fish Hatchery Park Project $1,340.30 $1,700.00 $1,521.44 $2,300.00 $2,500.00 100-30-52800 - General Fund,911 System,911 System $30,360.81 $36,000.00 $17,589.28 $37,000.00 $37,000.00 100-31-51600 - General Fund,Building Maintenance,Maint./Custodial Expenses $548,973.87 $524,737.00 $398,044.08 $564,474.00 $611,295.00 100-33 - General Fund,Other Programs of General Gov. $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 3 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 91 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 100-33-51430 - General Fund,Other Programs of General Gov.,Labor Relations Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-33-51437 - General Fund,Other Programs of General Gov.,Corporation Counsel $276,403.09 $175,000.00 $174,760.77 $200,000.00 $200,000.00 100-33-51510 - General Fund,Other Programs of General Gov.,Independent Auditing $77,000.00 $70,000.00 $41,710.00 $75,000.00 $78,000.00 100-33-51513 - General Fund,Other Programs of General Gov.,State Assessment-Interest on UC $0.00 $0.00 $0.00 $0.00 $0.00 100-33-51515 - General Fund,Other Programs of General Gov.,Cost Allocation Audit $4,000.00 $4,000.00 $0.00 $4,000.00 $4,000.00 100-33-51518 - General Fund,Other Programs of General Gov., Financial System $41,503.04 $41,000.00 $43,578.21 $42,000.00 $45,000.00 100-33-51519 - General Fund,Other Programs of General Gov.,ITS data comm. grant match $0.00 $0.00 $0.00 $0.00 $0.00 100-33-51610 - General Fund,Other Programs of General Gov.,Courthouse Parking Lot Upgrade $0.00 $0.00 $0.00 $0.00 $0.00 100-33-51950 - General Fund,Other Programs of General Gov.,Health Insurance Consultant $0.00 $0.00 $0.00 $0.00 $0.00 100-33-51960 - General Fund,Other Programs of General Gov.,Property Liability Insurance $287,337.20 $235,000.00 $311,991.12 $245,000.00 $275,000.00 100-33-51970 - General Fund,Other Programs of General Gov.,Worker's Compensation Ins. $0.00 $0.00 $0.00 $0.00 $0.00 100-33-52950 - General Fund,Other Programs of General Gov.,Purchase of New Telephone System $0.00 $0.00 $0.00 $0.00 $0.00 100-33-52960 - General Fund,Other Programs of General Gov.,Purchase of McCormick House Prop $0.00 $0.00 $0.00 $0.00 $0.00 100-33-54105 - General Fund,Other Programs of General Gov.,Water Testing $11,966.18 $0.00 $0.00 $0.00 $0.00 100-33-55110 - General Fund,Other Programs of General Gov.,Northern Waters Library System $25,321.00 $25,321.00 $26,080.00 $26,080.00 $26,863.00 100-33-55111 - General Fund,Other Programs of General Gov.,Reimb. Out of County Libraries $27,311.11 $27,311.00 $26,797.18 $26,797.00 $23,834.00 100-33-55115 - General Fund,Other Programs of General Gov.,Sherman & Ruth Weiss Community L $210,000.00 $210,000.00 $245,000.00 $245,000.00 $251,125.00 100-33-55116 - General Fund,Other Programs of General Gov.,Winter Public Library $78,253.00 $78,253.00 $78,253.00 $78,253.00 $80,209.00 100-33-55117 - General Fund,Other Programs of General Gov.,LCO Community Library $17,623.69 $17,624.00 $26,166.05 $26,166.00 $23,425.00 100-33-55210 - General Fund,Other Programs of General Gov.,Historical Society $0.00 $0.00 $0.00 $0.00 $0.00 100-33-55460 - General Fund,Other Programs of General Gov.,Sawyer County Fair $40,000.00 $40,000.00 $40,000.00 $40,000.00 $40,000.00 Tuesday, September 29, 2026 Pages 4 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 92 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 100-33-55461 - General Fund,Other Programs of General Gov.,Northwest WI CEP $0.00 $0.00 $0.00 $0.00 $0.00 100-33-55465 - General Fund,Other Programs of General Gov.,4-H Recognition & Awards $0.00 $0.00 $0.00 $0.00 $0.00 100-33-55470 - General Fund,Other Programs of General Gov.,Courthouse/Sheriff 800 Number $0.00 $0.00 $0.00 $0.00 $0.00 100-33-55490 - General Fund,Other Programs of General Gov.,Payment to Ed. In-Lieu of taxes $0.00 $0.00 $0.00 $0.00 $0.00 100-33-55495 - General Fund,Other Programs of General Gov.,Co. Share/Prop. Tax Chargebacks $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56300 - General Fund,Other Programs of General Gov.,Regional Planning Commission $35,371.00 $35,371.00 $35,898.00 $35,898.00 $35,591.00 100-33-56320 - General Fund,Other Programs of General Gov.,Project ITBEC (Economic Devel.) $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 100-33-56325 - General Fund,Other Programs of General Gov.,LCO Tourism $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56330 - General Fund,Other Programs of General Gov.,Economic Summit $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56451 - General Fund,Other Programs of General Gov.,Indianhead Comm. Action Agency $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56600 - General Fund,Other Programs of General Gov.,Hayward Youth & Rescue $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56610 - General Fund,Other Programs of General Gov.,Birkie Trail Maint. $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56619 - General Fund,Other Programs of General Gov.,Conservation Congress $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56670 - General Fund,Other Programs of General Gov.,Senior Resource Center $140,111.00 $140,111.00 $155,000.00 $155,000.00 $158,875.00 100-33-56675 - General Fund,Other Programs of General Gov.,Sawyer County Development Corp. $0.00 $0.00 $0.00 $0.00 $0.00 100-33-56680 - General Fund,Other Programs of General Gov.,Economic Development Projects $15,750.00 $30,000.00 $30,000.00 $30,000.00 $30,000.00 100-33-56700 - General Fund,Other Programs of General Gov.,Hayward Lakes Visitors & Conv. $50,000.00 $50,000.00 $50,000.00 $50,000.00 $50,000.00 100-33-57725 - General Fund,Other Programs of General Gov.,Fair $0.00 $0.00 $0.00 $0.00 $0.00 100-33-59102 - General Fund,Other Programs of General Gov.,Color Copier Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-33-59105 - General Fund,Other Programs of General Gov.,Contingency Fund $27,916.50 $185,000.00 $0.00 $150,586.00 $114,918.00 100-33-59115 - General Fund,Other Programs of General Gov.,Clean Sweep Program $10,017.00 $9,087.00 $9,587.00 $11,087.00 $11,587.00 100-35 - General Fund,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 5 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 93 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 100-35-52110 - General Fund,Sheriff's Department,Sheriff's Expenses $2,793,684.74 $2,924,704.00 $1,987,075.82 $3,141,565.00 $3,213,337.00 100-35-52113 - General Fund,Sheriff's Department,Diving Team $1,527.12 $2,500.00 $955.84 $2,500.00 $2,500.00 100-35-52118 - General Fund,Sheriff's Department,Internet Crimes/Children Expense $0.00 $0.00 $0.00 $0.00 $0.00 100-35-52119 - General Fund,Sheriff's Department,Project Lifesaver Expenses $0.00 $500.00 $0.00 $500.00 $500.00 100-35-52120 - General Fund,Sheriff's Department,Repair/Maintenance-Vehicles $274,710.88 $184,400.00 $169,356.96 $246,000.00 $256,000.00 100-35-52130 - General Fund,Sheriff's Department,Water Safety Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-35-52140 - General Fund,Sheriff's Department,Snowmobile Law Enforcement $0.00 $0.00 $2,533.19 $0.00 $0.00 100-35-52700 - General Fund,Sheriff's Department,Jail Expenses $2,463,761.31 $2,751,347.00 $1,819,732.49 $2,835,163.00 $3,006,387.00 100-35-52701 - General Fund,Sheriff's Department,Literacy Grant Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-35-52702 - General Fund,Sheriff's Department,Bullet Proof Vests Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-35-52703 - General Fund,Sheriff's Department,Visions Grant $0.00 $0.00 $0.00 $0.00 $0.00 100-35-52704 - General Fund,Sheriff's Department,Safe Neighborhood Expenses $0.00 $0.00 $0.00 $0.00 $0.00 100-35-52705 - General Fund,Sheriff's Department,Dispatchers $626,764.32 $744,850.00 $453,777.87 $695,604.00 $704,701.00 100-35-52710 - General Fund,Sheriff's Department,Jail Custodial $111,339.75 $101,593.00 $71,084.14 $110,971.00 $121,317.00 100-35-57210 - General Fund,Sheriff's Department,Capital Outlay/Vehicles $0.00 $0.00 $0.00 $0.00 $0.00 100-37-56800 - General Fund,Dog Pound,Dog $95,205.79 $95,994.00 $70,353.01 $109,217.00 $93,051.00 100-38-52300 - General Fund,Ambulance Service,Ambulance - Hayward $2,901,802.45 $2,542,501.00 $2,098,679.53 $2,903,938.00 $2,918,434.00 100-38-52305 - General Fund,Ambulance Service,Ambulance - Ojibwa $15,532.58 $16,650.00 $8,972.13 $14,800.00 $15,800.00 100-41-52220 - General Fund,Emergency Management,Fire Suppression $0.00 $0.00 $0.00 $0.00 $0.00 100-41-52500 - General Fund,Emergency Management,Emergency Government Expenses $142,177.74 $154,822.00 $128,488.88 $152,061.00 $177,910.00 100-41-52600 - General Fund,Emergency Management,EPCRA Emergency Govt. Exp. $0.00 $0.00 $0.00 $0.00 $0.00 100-47-53510 - General Fund,Airport,Airport Expenses $144,725.60 $113,500.00 $112,510.72 $124,336.00 $159,502.00 Tuesday, September 29, 2026 Pages 6 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 94 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 100-56-54500 - General Fund,Child Support Agency,Child Support Expenses $328,137.10 $356,611.00 $243,388.58 $342,515.00 $347,506.00 100-57-54710 - General Fund,Veteran's Administration,Veteran's Relief $1,176.65 $5,000.00 $500.00 $5,000.00 $5,000.00 100-57-54720 - General Fund,Veteran's Administration,Veteran's Office $164,587.23 $199,491.00 $131,495.83 $203,121.00 $215,570.00 100-57-54730 - General Fund,Veteran's Administration,Care of Veteran'sGraves $6,932.00 $7,000.00 $7,044.00 $7,000.00 $8,000.00 100-57-54740 - General Fund,Veteran's Administration,Veteran's Memorials $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $19,101,644.17 $17,764,578.00 $15,735,303.23 $19,137,082.00 $19,539,910.00 Expenditure Totals $18,937,694.59 $17,764,578.00 $13,456,211.82 $19,137,082.00 $19,539,910.00 Fund Total: General Fund $163,949.58 $0.00 $2,279,091.41 $0.00 $0.00 Fund: 200 Jail Assessment Fees Revenue 200-00 - Jail Assessment Fees,General $11,549.30 $12,000.00 $11,412.56 $12,000.00 $12,000.00 Revenue Totals $11,549.30 $12,000.00 $11,412.56 $12,000.00 $12,000.00 Expenditures 200-00 - Jail Assessment Fees,General $0.00 $0.00 $0.00 $0.00 $0.00 200-00-51266 - Jail Assessment Fees,General,Jail Assessment Expenses $0.00 $12,000.00 $22,000.00 $12,000.00 $12,000.00 Revenue Totals: $11,549.30 $12,000.00 $11,412.56 $12,000.00 $12,000.00 Expenditure Totals $0.00 $12,000.00 $22,000.00 $12,000.00 $12,000.00 Fund Total: Jail Assessment Fees $11,549.30 $0.00 ($10,587.44) $0.00 $0.00 Fund: 201 Court Mediation Fund Revenue 201-00 - Court Mediation Fund,General $3,105.00 $0.00 $2,180.00 $3,000.00 $3,000.00 Revenue Totals $3,105.00 $0.00 $2,180.00 $3,000.00 $3,000.00 Expenditures 201-00-51265 - Court Mediation Fund,General,Court Mediation Expenses $2,993.50 $0.00 $2,377.50 $4,000.00 $4,000.00 Revenue Totals: $3,105.00 $0.00 $2,180.00 $3,000.00 $3,000.00 Expenditure Totals $2,993.50 $0.00 $2,377.50 $4,000.00 $4,000.00 Fund Total: Court Mediation Fund $111.50 $0.00 ($197.50) ($1,000.00) ($1,000.00) Fund: 205 Emergency Ambulance Assistance Revenue 205-00 - Emergency Ambulance Assistance,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 7 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 95 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 205-00-52400 - Emergency Ambulance Assistance,General,Emerg. Amb. Assisstance/Act 102 $0.00 $0.00 $0.00 $0.00 $0.00 205-00-59220 - Emergency Ambulance Assistance,General,Transfer to Special Revenue Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Emergency Ambulance Assistance $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 206 Emergency Government Grants Revenue 206-00 - Emergency Government Grants,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 206-00-52500 - Emergency Government Grants,General,Emergency Government Expenses $0.00 $0.00 $0.00 $0.00 $0.00 206-00-59220 - Emergency Government Grants,General,Transfer to Special Revenue Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Emergency Government Grants $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 208 Non Metallic Mining Reclamation Revenue 208-00 - Non Metallic Mining Reclamation,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 208-00-56420 - Non Metallic Mining Reclamation,General,Mining Reclamation Expenses $0.00 $0.00 $0.00 $0.00 $0.00 208-00-59210 - Non Metallic Mining Reclamation,General,Tranfer to General Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Non Metallic Mining Reclamation $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 8 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 96 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 210 Land Records Revenue 210-00 - Land Records,General $43,256.00 $50,000.00 $33,088.00 $40,000.00 $0.00 Revenue Totals $43,256.00 $50,000.00 $33,088.00 $40,000.00 $0.00 Expenditures 210-00 - Land Records,General $0.00 $0.00 $0.00 $0.00 $0.00 210-00-51267 - Land Records,General,Land Records Expenses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $43,256.00 $50,000.00 $33,088.00 $40,000.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Land Records $43,256.00 $50,000.00 $33,088.00 $40,000.00 $0.00 Fund: 212 Land Information Grant Revenue 212-00 - Land Information Grant,General $259,136.12 $71,000.00 $100,419.00 $71,000.00 $151,000.00 Revenue Totals $259,136.12 $71,000.00 $100,419.00 $71,000.00 $151,000.00 Expenditures 212-00-51268 - Land Information Grant,General,Land Information Grant Expenses $259,135.12 $41,000.00 $14,790.83 $0.00 $151,000.00 Revenue Totals: $259,136.12 $71,000.00 $100,419.00 $71,000.00 $151,000.00 Expenditure Totals $259,135.12 $41,000.00 $14,790.83 $0.00 $151,000.00 Fund Total: Land Information Grant $1.00 $30,000.00 $85,628.17 $71,000.00 $0.00 Fund: 213 Veteran's Service Grant Revenue 213-00 - Veteran's Service Grant,General $11,688.00 $11,688.00 $12,300.00 $12,272.00 $12,300.00 Revenue Totals $11,688.00 $11,688.00 $12,300.00 $12,272.00 $12,300.00 Expenditures 213-00-54700 - Veteran's Service Grant,General,Veteran's Grant Expenses $10,950.00 $10,950.00 $3,575.58 $13,950.00 $12,300.00 Revenue Totals: $11,688.00 $11,688.00 $12,300.00 $12,272.00 $12,300.00 Expenditure Totals $10,950.00 $10,950.00 $3,575.58 $13,950.00 $12,300.00 Fund Total: Veteran's Service Grant $738.00 $738.00 $8,724.42 ($1,678.00) $0.00 Fund: 214 Veteran's Relief Fund Revenue 214-00 - Veteran's Relief Fund,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 9 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 97 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 214-00-54710 - Veteran's Relief Fund,General,Veteran's Relief $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Veteran's Relief Fund $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 216 Redaction Fund Revenue 216-00 - Redaction Fund,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Redaction Fund $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 217 Sheriff's Dept. Donations Revenue 217-00 - Sheriff's Dept. Donations,General $214.85 $600.00 $2,446.00 $600.00 $400.00 Revenue Totals $214.85 $600.00 $2,446.00 $600.00 $400.00 Expenditures 217-00 - Sheriff's Dept. Donations,General $0.00 $0.00 $0.00 $0.00 $0.00 217-00-52116 - Sheriff's Dept. Donations,General,Sheriff's Dept. Donation Expense $0.00 $600.00 $538.59 $400.00 $400.00 Revenue Totals: $214.85 $600.00 $2,446.00 $600.00 $400.00 Expenditure Totals $0.00 $600.00 $538.59 $400.00 $400.00 Fund Total: Sheriff's Dept. Donations $214.85 $0.00 $1,907.41 $200.00 $0.00 Fund: 218 Plat Book Fund Revenue 218-00 - Plat Book Fund,General $4,583.41 $0.00 $1,413.64 $0.00 $0.00 Revenue Totals $4,583.41 $0.00 $1,413.64 $0.00 $0.00 Expenditures 218-00 - Plat Book Fund,General $0.00 $0.00 $0.00 $0.00 $0.00 218-00-51500 - Plat Book Fund,General,Plat Book Purchase $0.00 $0.00 $0.00 $0.00 $0.00 218-00-51505 - Plat Book Fund,General,Plat Book Expenses $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 10 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 98 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 218-00-51506 - Plat Book Fund,General,County Maps $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $4,583.41 $0.00 $1,413.64 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Plat Book Fund $4,583.41 $0.00 $1,413.64 $0.00 $0.00 Fund: 220 Maintenance of County Vehicles Revenue 220-00 - Maintenance of County Vehicles,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 220-00-52230 - Maintenance of County Vehicles,General,Service Garage $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Maintenance of County Vehicles $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 221 PUBLIC SAFETY GRANTS Revenue 221-00 - PUBLIC SAFETY GRANTS,General $238,620.77 $0.00 $0.00 $0.00 $0.00 Revenue Totals $238,620.77 $0.00 $0.00 $0.00 $0.00 Expenditures 221-00-50261 - Public Safety Grants,General,WISCOM/County Expenses $0.00 $0.00 $0.00 $0.00 $0.00 221-00-50262 - Public Safety Grants,General,Next Gen 911 $278,961.45 $0.00 $22,217.54 $0.00 $0.00 221-00-50263 - Public Safety Grants,General,FY26 DAILY USE RADIO GRANT PROG $0.00 $0.00 $2,083,202.00 $0.00 $0.00 Revenue Totals: $238,620.77 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $278,961.45 $0.00 $2,105,419.54 $0.00 $0.00 Fund Total: PUBLIC SAFETY GRANTS ($40,340.68) $0.00 ($2,105,419.54) $0.00 $0.00 Fund: 223 Car Pool of County Vehicles Revenue 223-00 - Car Pool of County Vehicles,General $18,977.74 $10,000.00 $7,008.43 $0.00 $0.00 Revenue Totals $18,977.74 $10,000.00 $7,008.43 $0.00 $0.00 Tuesday, September 29, 2026 Pages 11 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 99 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 223-00-57305 - Car Pool of County Vehicles,General,Car Pool of County Vehicles Expe $19,551.58 $10,000.00 $1,612.11 $0.00 $0.00 Revenue Totals: $18,977.74 $10,000.00 $7,008.43 $0.00 $0.00 Expenditure Totals $19,551.58 $10,000.00 $1,612.11 $0.00 $0.00 Fund Total: Car Pool of County Vehicles ($573.84) $0.00 $5,396.32 $0.00 $0.00 Fund: 224 COP Risk Reserve Revenue 224-00 - COP Risk Reserve,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 224-00-59002 - COP Risk Reserve,General,Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: COP Risk Reserve $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 225 Human Services Revenue 225-00 - Human Services,General $790,000.00 $0.00 $0.00 $0.00 $0.00 225-59 - Human Services,HHS Fleet $0.00 $0.00 $5,151.41 $0.00 $0.00 225-60 - Human Services,Administration $5,292,436.44 $5,137,050.00 $4,230,398.44 $4,447,985.00 $4,395,766.00 225-600 - Human Services,EBS-ADRC $0.00 $0.00 $0.00 $0.00 $0.00 225-601 - Human Services,EBS-State $57,704.00 $28,215.00 $30,162.00 $36,925.00 $60,000.00 225-602 - Human Services,MIPPA $0.00 $1,747.00 $0.00 $0.00 $0.00 225-603 - Human Services,SHIP $0.00 $3,500.00 $0.00 $0.00 $0.00 225-604 - Human Services,SPAP $0.00 $0.00 $0.00 $0.00 $0.00 225-605 - Human Services,Dementia Care Specialist $49,456.00 $40,000.00 $22,883.00 $47,000.00 $46,000.00 225-61 - Human Services,ADRC $424,500.00 $425,000.00 $128,896.00 $425,000.00 $420,000.00 225-62 - Human Services,AODA/MH $0.00 $0.00 $0.00 $0.00 $0.00 225-625 - Human Services,APS $29,438.00 $32,517.00 $29,663.00 $29,438.00 $51,438.00 225-626 - Human Services,Elder Abuse $12,817.00 $12,136.00 $7,080.00 $12,136.00 $12,136.00 225-627 - Human Services,LTC BCA $39,464.58 $15,000.00 $34,253.21 $27,500.00 $0.00 225-628 - Human Services,AFCSP $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 12 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 100 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-629 - Human Services,APS/COVID $0.00 $0.00 $0.00 $0.00 $0.00 225-63 - Human Services,Children & Family $0.00 $0.00 $0.00 $0.00 $0.00 225-64 - Human Services,Economic Support $0.00 $0.00 $0.00 $0.00 $0.00 225-65 - Human Services,Public Health $232,645.90 $32,058.00 $121,621.17 $95,735.00 $43,300.00 225-65-54147 - Human Services,Public Health,Just Response $0.00 $0.00 $0.00 $0.00 $0.00 225-650 - Human Services,AODA/MH BCA $1,801,414.18 $1,408,535.00 $1,281,964.00 $1,490,300.00 $1,728,535.00 225-651 - Human Services,Community MH $47,502.00 $47,502.00 $47,502.00 $47,502.00 $47,502.00 225-652 - Human Services,Non Resident $0.00 $0.00 $20,136.00 $0.00 $0.00 225-653 - Human Services,Community Services $0.00 $0.00 $0.00 $0.00 $0.00 225-654 - Human Services,MH Block Grant $8,146.00 $8,146.00 $8,146.00 $8,146.00 $8,146.00 225-655 - Human Services,AODA Block Grant $12,516.00 $50,066.00 $0.00 $12,516.00 $12,516.00 225-656 - Human Services,CCS $60,773.15 $175,000.00 $0.00 $412,000.00 $125,515.00 225-657 - Human Services,MH Block Grant Sup $0.00 $20,000.00 $0.00 $0.00 $0.00 225-658 - Human Services,AODA Block Grant Sup $4,000.00 $10,000.00 $0.00 $0.00 $0.00 225-659 - Human Services,SABG TX SVCS $28,538.00 $0.00 $28,538.00 $28,538.00 $28,538.00 225-66 - Human Services,Family Support $0.00 $0.00 $0.00 $0.00 $0.00 225-660 - Human Services,SABG WOMEN'S TX SVCS $9,012.00 $0.00 $8,100.00 $9,012.00 $9,012.00 225-661 - Human Services,SABG Suppl Tx Svcs $13,595.00 $0.00 $0.00 $0.00 $0.00 225-662 - Human Services,SABG Suppl Women's Tx $0.00 $0.00 $0.00 $0.00 $0.00 225-663 - Human Services,Room and Board $0.00 $0.00 $0.00 $0.00 $0.00 225-67 - Human Services,Birth-to-Three $144,280.42 $105,551.00 $82,904.21 $118,551.00 $127,051.00 225-68 - Human Services,Adult Protective/Elder Abuse $0.00 $0.00 $0.00 $0.00 $0.00 225-69 - Human Services,Long Term Care $0.00 $0.00 $0.00 $0.00 $0.00 225-70 - Human Services,Juvenile Justice $0.00 $0.00 $0.00 $0.00 $0.00 225-700 - Human Services,Children & Family BCA $735,449.10 $730,000.00 $714,469.86 $584,739.00 $655,045.00 225-701 - Human Services,Foster Training $0.00 $1,677.00 $0.00 $0.00 $0.00 225-702 - Human Services,Safe & Stable Families $37,756.28 $33,310.00 $37,263.74 $33,310.00 $42,310.00 225-703 - Human Services,Child Placing Agency $0.00 $0.00 $0.00 $0.00 $0.00 225-704 - Human Services,Kinship Admin $255.00 $9,225.00 $163.50 $5,117.00 $5,400.00 225-705 - Human Services,Kinship Benefits $70,131.82 $92,225.00 $30,001.55 $67,500.00 $67,500.00 225-706 - Human Services,CST $75,000.00 $60,000.00 $36,457.00 $60,000.00 $60,000.00 225-707 - Human Services,Children's COP $40,839.00 $57,504.00 $12,301.00 $57,504.00 $57,504.00 225-708 - Human Services,CLTS $611,308.41 $603,354.00 $239,506.90 $430,000.00 $458,354.00 225-709 - Human Services,Kinship SG $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 13 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 101 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-71 - Human Services,Fraud $0.00 $0.00 $0.00 $0.00 $0.00 225-710 - Human Services,OHP Sex Traffic Youth $76,869.27 $0.00 $24,401.21 $162,735.00 $0.00 225-711 - Human Services,TSSF Unltd $11,737.68 $54,140.00 $1,545.63 $8,350.00 $10,000.00 225-712 - Human Services,TSSF TLR $6,814.47 $2,500.00 $3,161.40 $3,185.00 $17,893.00 225-713 - Human Services,Foster Parent Recruitment 3394 $0.00 $0.00 $0.00 $0.00 $0.00 225-715 - Human Services,Foster Parent Act 260 $431.84 $0.00 $2,520.39 $0.00 $2,616.00 225-716 - Human Services,Keeping Kids Safe $0.00 $0.00 $1,886.46 $0.00 $0.00 225-72 - Human Services,LIHEAP $0.00 $0.00 $0.00 $0.00 $0.00 225-73 - Human Services,PPACA $0.00 $0.00 $0.00 $0.00 $0.00 225-74 - Human Services,Day Care $0.00 $0.00 $0.00 $0.00 $0.00 225-75 - Human Services,Reproductive Health $51,790.10 $84,196.00 $43,995.11 $90,196.00 $89,600.00 225-750 - Human Services,Juvenile Justice $344,620.17 $177,128.00 $294,829.21 $267,704.00 $502,614.00 225-751 - Human Services,YA AODA $3,547.00 $3,547.00 $0.00 $3,547.00 $3,547.00 225-752 - Human Services,Community Intervention Program $2,675.11 $7,299.00 $10,092.14 $10,958.00 $30,000.00 225-753 - Human Services,Oasis $0.00 $7,500.00 $0.00 $0.00 $0.00 225-754 - Human Services,Family First Funding $7,590.74 $0.00 $0.00 $0.00 $0.00 225-755 - Human Services,Positive Youth Development $37,948.00 $0.00 $38,630.78 $0.00 $0.00 225-756 - Human Services,YJ Innovation $99,706.13 $0.00 $54,735.82 $88,660.00 $50,000.00 225-757 - Human Services,CP DIVERSION YJ $115,534.00 $0.00 $61,630.00 $202,220.00 $202,224.00 225-758 - Human Services,2.0 Positive Youth Development $0.00 $0.00 $3,726.55 $0.00 $33,717.00 225-76 - Human Services,Immunization $8,679.00 $6,971.00 $3,242.00 $3,200.00 $3,000.00 225-77 - Human Services,MCH $8,789.00 $8,763.00 $4,522.00 $8,763.00 $11,743.00 225-775 - Human Services,Economic Support $412,966.92 $330,000.00 $255,313.37 $365,000.00 $380,000.00 225-776 - Human Services,Fraud $52,112.00 $50,000.00 $15,653.00 $50,000.00 $50,000.00 225-777 - Human Services,Day Care Admin $0.00 $0.00 $0.00 $0.00 $0.00 225-778 - Human Services,Day Care Certification $6,433.74 $13,204.00 $2,730.12 $13,204.00 $13,204.00 225-779 - Human Services,Day Care Fraud $1,841.10 $3,000.00 $1,417.91 $3,000.00 $3,000.00 225-78 - Human Services,Health Check $0.00 $0.00 $0.00 $0.00 $0.00 225-780 - Human Services,SNAP QC $0.00 $0.00 $0.00 $0.00 $0.00 225-79 - Human Services,Lead $2,253.09 $2,073.00 $942.00 $2,433.00 $2,433.00 225-790 - Human Services,Wheap Admin $0.00 $0.00 $0.00 $0.00 $0.00 225-791 - Human Services,Wheap Grants $0.00 $0.00 $0.00 $0.00 $0.00 225-792 - Human Services,Wheap Outreach $43,437.51 $29,833.00 $15,571.36 $26,030.00 $35,000.00 225-793 - Human Services,Wheap Weather $23,849.82 $24,286.00 $14,620.45 $24,549.00 $22,000.00 Tuesday, September 29, 2026 Pages 14 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 102 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-794 - Human Services,Wheap Public Benefits $0.00 $0.00 $0.00 $0.00 $0.00 225-80 - Human Services,Preparedness $31,558.00 $34,734.00 $24,296.00 $17,000.00 $33,180.00 225-801 - Human Services,NCE 155050 $492.00 $0.00 $0.00 $0.00 $0.00 225-81 - Human Services,Prevention $6,226.00 $5,984.00 $2,185.00 $5,954.00 $11,226.00 225-82 - Human Services,WIC $0.00 $0.00 $0.00 $0.00 $0.00 225-83 - Human Services,Case Management $0.00 $0.00 $0.00 $0.00 $0.00 225-84 - Human Services,PNCC $253.48 $0.00 $287.53 $12,000.00 $4,000.00 225-85 - Human Services,WWWP $0.00 $0.00 $0.00 $0.00 $0.00 225-850 - Human Services,WIC Administration $71,720.21 $0.00 $32,967.25 $74,478.00 $90,000.00 225-851 - Human Services,WIC Nutrition $0.00 $0.00 $0.00 $0.00 $0.00 225-852 - Human Services,WIC Client Services $0.00 $70,000.00 $8,883.96 $0.00 $0.00 225-853 - Human Services,WIC Breast $0.00 $0.00 $0.00 $0.00 $0.00 225-854 - Human Services,WIC Farmers Market $0.00 $0.00 $0.00 $0.00 $300.00 225-855 - Human Services,WIC Breast Feeding PC $0.00 $0.00 $0.00 $0.00 $0.00 225-86 - Human Services,Asthma $0.00 $0.00 $0.00 $0.00 $0.00 225-87 - Human Services,Ebola $0.00 $0.00 $0.00 $0.00 $0.00 225-88 - Human Services,Adolescent Health $0.00 $0.00 $0.00 $0.00 $0.00 225-89 - Human Services,Fluoride $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $12,058,854.66 $10,054,476.00 $8,081,348.64 $9,929,620.00 $10,062,865.00 Expenditures 225-57-54720 - Human Services,Veteran's Administration,Veteran's Office $0.00 $0.00 $0.00 $0.00 $0.00 225-58-54106 - Human Services,Community Testing Carry Forward,HHS-Administration $0.00 $0.00 $1,800.37 $0.00 $0.00 225-59-54106 - Human Services,HHS Fleet,HHS- Administration $0.00 $0.00 $1,898.39 $0.00 $0.00 225-60 - Human Services,Administration $0.00 $0.00 $0.00 $0.00 $0.00 225-60-54106 - Human Services,Administration,HHS-Administration ($0.01) $0.00 $54,980.05 $1.00 $0.00 225-60-55002 - Human Services,Administration,Salaries-Human Services $0.00 $0.00 $0.00 $0.00 $0.00 225-60-55052 - Human Services,Administration,Unemployment Compension $0.00 $0.00 $0.00 $0.00 $0.00 225-60-55072 - Human Services,Administration,Board Expenses (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-55102 - Human Services,Administration,Worker's Compensation (HS) $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 15 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 103 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-60-57012 - Human Services,Administration,Staff Travel, Meals, Lodging -HS $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57022 - Human Services,Administration,Staff Training (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57032 - Human Services,Administration,Physicals $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57102 - Human Services,Administration,Computer Expenses $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57112 - Human Services,Administration,Telephone - HS $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57122 - Human Services,Administration,Postage (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57132 - Human Services,Administration,Office Supplies-HS $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57142 - Human Services,Administration,Advertisements - HS $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57152 - Human Services,Administration,Capital Outlay (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57162 - Human Services,Administration,Office Machine Repair $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57172 - Human Services,Administration,Printing - HS $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57182 - Human Services,Administration,Dues, Fees , Licenses (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57192 - Human Services,Administration,Health Supplies (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57202 - Human Services,Administration,Misc. Operation Expenses-HS $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57212 - Human Services,Administration,Insurance $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57262 - Human Services,Administration,Office Machine Repair (HS) $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57312 - Human Services,Administration,Rental/Utilities $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57322 - Human Services,Administration,MD Consultation $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57332 - Human Services,Administration,Auditing $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57342 - Human Services,Administration,Psychiatric Consultation $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 16 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 104 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-60-57352 - Human Services,Administration,Prev. Education Program $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57362 - Human Services,Administration,Legal Services $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57432 - Human Services,Administration,Publications/Subscriptions $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57442 - Human Services,Administration,Educational Materials $0.00 $0.00 $0.00 $0.00 $0.00 225-60-57445 - Human Services,Administration,Neff Building Upgrade $0.00 $0.00 $0.00 $0.00 $0.00 225-60-58100 - Human Services,Administration,Principal on Debts $0.00 $0.00 $0.00 $0.00 $0.00 225-60-58200 - Human Services,Administration,Interest on Debts $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59002 - Human Services,Administration,Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59003 - Human Services,Administration,Transportation $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59006 - Human Services,Administration,Repayment-Previous Year $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59210 - Human Services,Administration,Tranfer to General Fund $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59220 - Human Services,Administration,Transfer to Special Revenue Fund $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59230 - Human Services,Administration,Trans To Debt Service fund $0.00 $0.00 $0.00 $0.00 $0.00 225-60-59240 - Human Services,Administration,Tranfer out-Capital Project Fund $0.00 $0.00 $0.00 $0.00 $0.00 225-600-54107 - Human Services,EBS- ADRC,HHS-ADRC Local $0.00 $0.00 $0.00 $0.00 $0.00 225-601-54107 - Human Services,EBS- State,HHS-ADRC Local $110,395.27 $107,207.00 $69,416.57 $101,874.00 $97,287.00 225-602-54107 - Human Services,MIPPA,HHS- ADRC Local $0.00 $0.00 $0.00 $0.00 $0.00 225-603-54107 - Human Services,SHIP,HHS- ADRC Local $0.00 $0.00 $0.00 $0.00 $0.00 225-604-54107 - Human Services,SPAP,HHS- ADRC Local $0.00 $0.00 $0.00 $0.00 $0.00 225-605-54107 - Human Services,Dementia Care Specialist,HHS-ADRC Local $61,741.48 $67,056.00 $33,245.99 $67,152.00 $69,517.00 Tuesday, September 29, 2026 Pages 17 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 105 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-605-54167 - Human Services,Dementia Care Specialist,HHS-ADRC Regional $0.00 $0.00 $0.00 $0.00 $0.00 225-61-54107 - Human Services,ADRC,HHS- ADRC Local $369,829.35 $356,174.00 $245,054.99 $362,063.00 $434,290.00 225-61-54167 - Human Services,ADRC,HHS- ADRC Regional $60,341.43 $121,517.00 $37,163.16 $64,832.00 $0.00 225-62-54108 - Human Services,AODA/MH,HHS- AODA/MH $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54205 - Human Services,AODA/MH,HHS- Certified Mental Health $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54210 - Human Services,AODA/MH,HHS- Non Resident $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54215 - Human Services,AODA/MH,HHS- Transitions $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54220 - Human Services,AODA/MH,HHS- Drug Court $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54225 - Human Services,AODA/MH,HHS- Stop $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54230 - Human Services,AODA/MH,HHS- Community Services $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54235 - Human Services,AODA/MH,HHS- Victim Impact Panel $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54240 - Human Services,AODA/MH,HHS- MH Block Grant $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54245 - Human Services,AODA/MH,HHS- AODA Block Grant $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54250 - Human Services,AODA/MH,HHS- IMD $0.00 $0.00 $0.00 $0.00 $0.00 225-62-54255 - Human Services,AODA/MH,HHS- Winnebago/Mendota $0.00 $0.00 $0.00 $0.00 $0.00 225-625-54114 - Human Services,APS,Adult Protective/Elder Abuse $281,122.84 $90,412.00 $365,758.39 $153,810.00 $327,328.00 225-626-54114 - Human Services,Elder Abuse,Adult Protective/Elder Abuse $12,651.91 $12,846.00 $5,926.86 $11,243.00 $12,651.00 225-627-54114 - Human Services,LTC BCA,Adult Protective/Elder Abuse $195,760.06 $180,072.00 $138,594.54 $279,618.00 $160,209.00 225-628-54114 - Human Services,AFCSP,Adult Protective/Elder Abuse $0.00 $0.00 $0.00 $0.00 $0.00 225-629 - Human Services,APS/COVID $0.00 $0.00 $0.00 $0.00 $0.00 225-629-54114 - Human Services,APS/COVID,Adult Protective/Elder Abuse $0.00 $0.00 $0.00 $0.00 $0.00 225-63 - Human Services,Children & Family $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 18 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 106 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-63-54109 - Human Services,Children & Family,HHS-Children & Family $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54305 - Human Services,Children & Family,HHS-Foster Training $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54310 - Human Services,Children & Family,HHS-Adam Walsch $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54315 - Human Services,Children & Family,Safe and Stable Families Supplem $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54320 - Human Services,Children & Family,HHS-Child Placing Agency $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54325 - Human Services,Children & Family,HHS-Independant Living $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54330 - Human Services,Children & Family,HHS-Independant Living Vouchers $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54335 - Human Services,Children & Family,HHS-Kinship Admin $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54340 - Human Services,Children & Family,HHS-Kinship Benefits $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54345 - Human Services,Children & Family,HHS-CST $0.00 $0.00 $0.00 $0.00 $0.00 225-63-54350 - Human Services,Children & Family,HHS- C & F Oasis $0.00 $0.00 $0.00 $0.00 $0.00 225-64-54110 - Human Services,Economic Support,HHS-Econ Support $0.00 $0.00 $0.00 $0.00 $0.00 225-65 - Human Services,Public Health $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54111 - Human Services,Public Health,HHS-PH $412,694.95 $380,678.00 $312,593.40 $392,304.00 $366,271.00 225-65-54136 - Human Services,Public Health,PH Workforce Grant $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54140 - Human Services,Public Health,Pandemic - Contact Tracing $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54141 - Human Services,Public Health,Pandemic - ELC $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54142 - Human Services,Public Health,Pandemic - PHEP $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54143 - Human Services,Public Health,Pandemic - Plan $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54144 - Human Services,Public Health,Pandemic - Test Coordinator $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54145 - Human Services,Public Health,Pandemic-COVID Vaccine $25,494.30 $0.00 $0.00 $0.00 $0.00 225-65-54146 - Human Services,Public Health,Pandemic-COVID19 ARPA $52,208.41 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 19 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 107 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-65-54147 - Human Services,Public Health,Just Response $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54148 - Human Services,Public Health,TITLE X- TELEHEALTH $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54149 - Human Services,Public Health,TITLE X NCE $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54151 - Human Services,Public Health,PH Pilot Program $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54152 - Human Services,Public Health,TITLE X MCH $0.00 $65,548.00 $0.00 $0.00 $0.00 225-65-54154 - Human Services,Public Health,MRC-ORA $10,002.91 $0.00 $0.00 $0.00 $0.00 225-65-54170 - Human Services,Public Health,Lead Testing/Daycare $1,239.46 $0.00 $696.34 $0.00 $0.00 225-65-54171 - Human Services,Public Health,MRC STTRONG $46,368.30 $0.00 $6,557.82 $5,691.00 $0.00 225-65-54172 - Human Services,Public Health,PHI $14,542.30 $0.00 $36,482.60 $46,776.00 $21,358.00 225-65-54405 - Human Services,Public Health,Environmental $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54410 - Human Services,Public Health,Com Disease $0.00 $0.00 $0.00 $0.00 $0.00 225-65-54415 - Human Services,Public Health,PH Immunization $0.00 $0.00 $0.00 $0.00 $0.00 225-650-54108 - Human Services,AODA/MH BCA,HHS-AODA/MH $3,094,820.71 $3,421,899.00 $2,165,726.43 $2,681,535.00 $2,749,651.00 225-650-54215 - Human Services,AODA/MH BCA,HHS-Transitions $0.00 $0.00 $177,055.04 $376,911.00 $695,964.00 225-651-54108 - Human Services,Community MH,HHS-AODA/MH $47,520.00 $50,000.00 $47,520.00 $47,502.00 $0.00 225-652-54108 - Human Services,Non Resident,HHS-AODA/MH $0.00 $0.00 $0.00 $0.00 $0.00 225-653-54108 - Human Services,Community Services,HHS-AODA/MH $0.00 $0.00 $0.00 $0.00 $0.00 225-654-54108 - Human Services,MH Block Grant,HHS-AODA/MH $8,280.00 $10,000.00 $125,101.80 $8,146.00 $0.00 225-655-54108 - Human Services,AODA Block Grant,HHS-AODA/MH $12,516.00 $35,000.00 $0.00 $12,516.00 $12,516.00 225-656-54108 - Human Services,CCS,HHS- AODA/MH $31,657.82 $344,744.00 $45,096.11 $410,705.00 $169,158.00 225-657-54108 - Human Services,MH Block Grant Sup,HHS-AODA/MH $0.00 $20,000.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 20 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 108 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-658-54108 - Human Services,AODA Block Grant Sup,HHS-AODA/MH $4,925.00 $0.00 $11,880.00 $0.00 $0.00 225-659-54108 - Human Services,SABG TX SVCS,HHS-AODA/MH $28,620.00 $0.00 $28,620.00 $28,538.00 $0.00 225-66-54112 - Human Services,Family Support,Family Support $0.00 $0.00 $0.00 $0.00 $0.00 225-66-54505 - Human Services,Family Support,CLTS Admin $0.00 $0.00 $0.00 $0.00 $0.00 225-66-54510 - Human Services,Family Support,CLTS Actual $0.00 $0.00 $0.00 $0.00 $0.00 225-660-54108 - Human Services,SABG WOMEN'S TX SVCS,HHS-AODA/MH $9,180.00 $0.00 $9,090.00 $9,012.00 $0.00 225-661-54108 - Human Services,SABG Suppl Tx Svcs,HHS-AODA/MH $13,140.00 $0.00 $7,560.00 $0.00 $0.00 225-662-54108 - Human Services,SABG Suppl Women's Tx,HHS-AODA/MH $0.00 $0.00 $1,710.00 $0.00 $0.00 225-663-54108 - Human Services,Room and Board,HHS-AODA/MH $0.00 $0.00 $0.00 $0.00 $0.00 225-67 - Human Services,Birth-to-Three $0.00 $0.00 $0.00 $0.00 $0.00 225-67-54113 - Human Services,Birth-to- Three,Birth-to-Three $234,809.01 $240,358.00 $176,788.35 $268,962.00 $281,807.00 225-68-54114 - Human Services,Adult Protective/Elder Abuse,Adult Protective/Elder Abuse $0.00 $0.00 $0.00 $0.00 $0.00 225-68-54535 - Human Services,Adult Protective/Elder Abuse,Elder Abuse $0.00 $0.00 $0.00 $0.00 $0.00 225-69-54115 - Human Services,Long Term Care,Long Term Care $0.00 $0.00 $0.00 $0.00 $0.00 225-69-54565 - Human Services,Long Term Care,COP $0.00 $0.00 $0.00 $0.00 $0.00 225-69-54570 - Human Services,Long Term Care,AFCSP $0.00 $0.00 $0.00 $0.00 $0.00 225-70-54116 - Human Services,Juvenile Justice,Juvenile Justice $0.00 $0.00 $0.00 $0.00 $0.00 225-70-54650 - Human Services,Juvenile Justice,YA Oasis $0.00 $0.00 $0.00 $0.00 $0.00 225-70-54655 - Human Services,Juvenile Justice,Capacity Building $0.00 $0.00 $0.00 $0.00 $0.00 225-700-54109 - Human Services,Children & Family BCA,HHS-Children & Family $1,758,667.81 $1,003,502.00 $838,498.24 $912,082.00 $1,012,831.00 225-701-54109 - Human Services,Foster Training,HHS-Children & Family $0.00 $1,000.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 21 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 109 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-702-54109 - Human Services,Safe & Stable Families,HHS-Children & Family $35,768.00 $85,635.00 $62,544.67 $33,702.00 $33,205.00 225-702-54315 - Human Services,Safe & Stable Families,Safe and Stable Families Supplem $0.00 $0.00 $0.00 $0.00 $0.00 225-703-54109 - Human Services,Child Placing Agency,HHS-Children & Family $23,933.40 $95,000.00 $40,786.54 $40,000.00 $30,000.00 225-704-54109 - Human Services,Kinship Admin,HHS-Children & Family $255.00 $3,333.00 $268.50 $5,117.00 $5,396.00 225-705-54109 - Human Services,Kinship Benefits,HHS-Children & Family $69,640.78 $65,000.00 $40,381.94 $67,500.00 $67,500.00 225-706-54109 - Human Services,CST,HHS- Children & Family $87,050.29 $91,049.00 $55,402.02 $72,207.00 $72,006.00 225-707-54109 - Human Services,Children's COP,HHS-Children & Family $45,741.69 $73,744.00 $14,526.99 $57,552.00 $58,130.00 225-708-54109 - Human Services,CLTS,HHS- Children & Family $499,004.83 $543,150.00 $289,405.72 $427,746.00 $543,149.00 225-709-54109 - Human Services,Kinship SG,HHS-Children & Family $0.00 $0.00 $0.00 $0.00 $0.00 225-71-54117 - Human Services,Fraud,Fraud $0.00 $0.00 $0.00 $0.00 $0.00 225-710-54109 - Human Services,OHP Sex Traffic Youth,HHS-Children & Family $20,033.28 $0.00 $6,584.27 $162,733.00 $0.00 225-711-54109 - Human Services,TSSF Unltd,HHS-Children & Family $12,898.53 $27,000.00 $3,640.69 $9,168.00 $10,009.00 225-712-54109 - Human Services,TSSF TLR,HHS-Children & Family $7,488.44 $2,500.00 $3,496.07 $3,500.00 $17,893.00 225-713-54109 - Human Services,Foster Parent Recruitment 3394,HHS-Children & Family $0.00 $0.00 $0.00 $0.00 $0.00 225-714-54109 - Human Services,WiLearn,HHS- Children & Family $13,064.56 $0.00 $0.00 $0.00 $0.00 225-715-54109 - Human Services,Foster Parent Act 260,HHS-Children & Family $431.84 $0.00 $3,070.65 $0.00 $2,616.00 225-716-54109 - Human Services,Keeping Kids Safe,HHS-Children & Family $0.00 $0.00 $28,460.31 $0.00 $0.00 225-72-54118 - Human Services,LIHEAP,LIHEAP $0.00 $0.00 $0.00 $0.00 $0.00 225-72-54755 - Human Services,LIHEAP,Wheap Admin $0.00 $0.00 $0.00 $0.00 $0.00 225-72-54760 - Human Services,LIHEAP,Wheap Grants $0.00 $0.00 $0.00 $0.00 $0.00 225-72-54765 - Human Services,LIHEAP,Wheap Outreach $0.00 $0.00 $0.00 $0.00 $0.00 225-72-54770 - Human Services,LIHEAP,WHEAP Weather $0.00 $0.00 $0.00 $0.00 $0.00 225-73-54119 - Human Services,PPACA,PPACA $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 22 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 110 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-74-54120 - Human Services,Day Care,Day Care $0.00 $0.00 $0.00 $0.00 $0.00 225-74-54780 - Human Services,Day Care,Day Care Eligibility $0.00 $0.00 $0.00 $0.00 $0.00 225-75-54121 - Human Services,Reproductive Health,Reproductive Health $45,679.23 $106,770.00 $57,119.01 $91,621.00 $90,043.00 225-750-54116 - Human Services,Juvenile Justice,Juvenile Justice $2,237,300.09 $1,473,935.00 $1,445,193.69 $1,430,092.00 $1,272,909.00 225-751-54116 - Human Services,YA AODA,Juvenile Justice $4,159.85 $3,547.00 $0.00 $3,547.00 $3,547.00 225-752-54116 - Human Services,Community Intervention Program ,Juvenile Justice $3,586.91 $7,299.00 $13,127.67 $10,958.00 $30,000.00 225-753-54116 - Human Services,Oasis,Juvenile Justice $0.00 $0.00 $0.00 $0.00 $0.00 225-754-54116 - Human Services,Family First Funding ,Juvenile Justice $7,590.74 $0.00 $0.00 $0.00 $0.00 225-755-54116 - Human Services,Positive Youth Development,Juvenile Justice $38,665.41 $0.00 $37,913.40 $0.00 $0.00 225-756-54116 - Human Services,YJ Innovation ,Juvenile Justice $99,706.14 $0.00 $71,186.59 $88,659.00 $50,000.00 225-757-54116 - Human Services,CP DIVERSION YJ,Juvenile Justice $115,533.18 $0.00 $76,273.67 $202,224.00 $202,227.00 225-758-54116 - Human Services,2.0 Positive Youth Development,Juvenile Justice $0.00 $0.00 $9,929.09 $0.00 $36,682.00 225-76-54122 - Human Services,Immunization,Immunization $10,948.19 $20,722.00 $4,196.81 $6,704.00 $13,507.00 225-77-54123 - Human Services,MCH,MCH $21,862.32 $56,127.00 $13,033.02 $30,697.00 $21,988.00 225-775-54110 - Human Services,Economic Support,HHS-Econ Support $609,681.77 $561,919.00 $411,489.06 $656,127.00 $751,605.00 225-776-54110 - Human Services,Fraud,HHS- Econ Support $52,111.47 $50,600.00 $24,065.85 $50,100.00 $50,000.00 225-777-54110 - Human Services,Day Care Admin,HHS-Econ Support $0.00 $0.00 $0.00 $0.00 $0.00 225-778-54110 - Human Services,Day Care Certification,HHS-Econ Support $6,433.74 $13,204.00 $2,998.99 $13,204.00 $13,204.00 225-779-54110 - Human Services,Day Care Fraud,HHS-Econ Support $2,261.52 $3,000.00 $2,992.75 $3,000.00 $3,000.00 225-78-54124 - Human Services,Health Check,Health Check $0.00 $0.00 $0.00 $0.00 $0.00 225-780-54110 - Human Services,SNAP QC,HHS- Econ Support $0.00 $0.00 $3,591.51 $0.00 $0.00 225-79-54125 - Human Services,Lead,Lead $3,292.15 $4,144.00 $2,352.29 $4,022.00 $2,652.00 Tuesday, September 29, 2026 Pages 23 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 111 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-790-54110 - Human Services,Wheap Admin,HHS-Econ Support $0.00 $0.00 $0.00 $0.00 $0.00 225-791-54110 - Human Services,Wheap Grants,HHS-Econ Support $0.00 $0.00 $0.00 $0.00 $0.00 225-792-54110 - Human Services,Wheap Outreach,HHS-Econ Support $40,456.24 $39,435.00 $22,402.86 $27,878.00 $37,296.00 225-793-54110 - Human Services,Wheap Weather,HHS-Econ Support $24,110.96 $28,464.00 $15,236.04 $17,856.00 $37,296.00 225-794-54110 - Human Services,Wheap Public Benefits,HHS-Econ Support $0.00 $0.00 $0.00 $0.00 $0.00 225-80-54126 - Human Services,Preparedness,Preparedness $45,769.33 $61,879.00 $39,352.77 $25,073.00 $37,645.00 225-801-54138 - Human Services,NCE 155050,NCE 155050 $539.54 $0.00 $0.00 $0.00 $0.00 225-81-54127 - Human Services,Prevention,Prevention $6,317.95 $13,051.00 $4,592.65 $7,150.00 $11,620.00 225-82-54128 - Human Services,WIC,WIC $0.00 $0.00 $0.00 $0.00 $0.00 225-82-54805 - Human Services,WIC,WIC Nutrition $0.00 $0.00 $0.00 $0.00 $0.00 225-82-54810 - Human Services,WIC,WIC Client Services $0.00 $0.00 $0.00 $0.00 $0.00 225-82-54815 - Human Services,WIC,WIC Breast $0.00 $0.00 $0.00 $0.00 $0.00 225-82-54820 - Human Services,WIC,WIC Farmers Market $0.00 $0.00 $0.00 $0.00 $0.00 225-82-54825 - Human Services,WIC,WIC Breast Feeding PC $0.00 $0.00 $0.00 $0.00 $0.00 225-83-54129 - Human Services,Case Management,Case Management $0.00 $0.00 $0.00 $0.00 $0.00 225-84-54130 - Human Services,PNCC,PNCC $231.82 $0.00 $1,111.12 $11,274.00 $5,822.00 225-85-54131 - Human Services,WWWP,WWWP $0.00 $0.00 $0.00 $0.00 $0.00 225-850-54128 - Human Services,WIC Administration,WIC $39,408.68 $0.00 $25,085.40 $39,457.00 $35,432.00 225-851-54128 - Human Services,WIC Nutrition,WIC $0.00 $0.00 $0.00 $0.00 $0.00 225-852-54128 - Human Services,WIC Client Services,WIC $71,141.91 $115,956.00 $52,698.47 $89,179.00 $105,348.00 225-853-54128 - Human Services,WIC Breast,WIC $0.00 $0.00 $0.00 $0.00 $0.00 225-854-54128 - Human Services,WIC Farmers Market,WIC $169.59 $0.00 $97.45 $300.00 $300.00 225-855-54128 - Human Services,WIC Breast Feeding PC,WIC $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 24 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 112 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 225-86-54132 - Human Services,Asthma,Asthma $0.00 $0.00 $0.00 $0.00 $0.00 225-87-54133 - Human Services,Ebola,Ebola $0.00 $0.00 $0.00 $0.00 $0.00 225-88-54134 - Human Services,Adolescent Health,Adolescent Health $0.00 $0.00 $0.00 $0.00 $0.00 225-88-54137 - Human Services,Adolescent Health,PREP $0.00 $0.00 $0.00 $0.00 $0.00 225-89-54135 - Human Services,Fluoride,Fluoride $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $12,058,854.66 $10,054,476.00 $8,081,348.64 $9,929,620.00 $10,062,865.00 Expenditure Totals $11,200,798.68 $10,054,476.00 $7,829,423.97 $9,929,620.00 $10,062,865.00 Fund Total: Human Services $858,055.98 $0.00 $251,924.67 $0.00 $0.00 Fund: 226 W-2 Program Revenue 226-00 - W-2 Program,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 226-00-55002 - W-2 Program,General,Salaries- Human Services $0.00 $0.00 $0.00 $0.00 $0.00 226-00-57012 - W-2 Program,General,Staff Travel, Meals, Lodging -HS $0.00 $0.00 $0.00 $0.00 $0.00 226-00-57132 - W-2 Program,General,Office Supplies-HS $0.00 $0.00 $0.00 $0.00 $0.00 226-00-57152 - W-2 Program,General,Capital Outlay (HS) $0.00 $0.00 $0.00 $0.00 $0.00 226-00-59002 - W-2 Program,General,Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: W-2 Program $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 227 Home Health Revenue 227-00 - Home Health,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 227-00-57102 - Home Health,General,Computer Expenses $0.00 $0.00 $0.00 $0.00 $0.00 227-00-57112 - Home Health,General,Telephone - HS $0.00 $0.00 $0.00 $0.00 $0.00 227-00-57132 - Home Health,General,Office Supplies-HS $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 25 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 113 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 227-00-57172 - Home Health,General,Printing - HS $0.00 $0.00 $0.00 $0.00 $0.00 227-00-57182 - Home Health,General,Dues, Fees , Licenses (HS) $0.00 $0.00 $0.00 $0.00 $0.00 227-00-59002 - Home Health,General,Purchased Services $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Home Health $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 228 Truancy Officer Revenue 228-00 - Truancy Officer,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 228-00-52170 - Truancy Officer,General,Truancy Officer $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Truancy Officer $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 229 Recreational Officer Revenue 229-00 - Recreational Officer,General $163,505.67 $167,151.00 $142,151.00 $167,151.00 $192,151.00 Revenue Totals $163,505.67 $167,151.00 $142,151.00 $167,151.00 $192,151.00 Expenditures 229-00-52140 - Recreational Officer,General,Snowmobile Law Enforcement $219,792.91 $223,132.00 $155,739.50 $238,788.00 $255,244.00 Revenue Totals: $163,505.67 $167,151.00 $142,151.00 $167,151.00 $192,151.00 Expenditure Totals $219,792.91 $223,132.00 $155,739.50 $238,788.00 $255,244.00 Fund Total: Recreational Officer ($56,287.24) ($55,981.00) ($13,588.50) ($71,637.00) ($63,093.00) Fund: 230 Stimulus Payment Fund Revenue 230-00 - Stimulus Payment Fund,General $200,000.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $200,000.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 26 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 114 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 230-00-51514 - Stimulus Payment Fund,General,Administration Expenses $0.00 $0.00 $0.00 $0.00 $0.00 230-00-56676 - Stimulus Payment Fund,General,Stimulus Fund Expenditure $200,000.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $200,000.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $200,000.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Stimulus Payment Fund $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 231 Tribal Law Enforcement Revenue 231-00 - Tribal Law Enforcement,General $50,222.00 $0.00 $48,176.00 $0.00 $0.00 Revenue Totals $50,222.00 $0.00 $48,176.00 $0.00 $0.00 Expenditures 231-00-52150 - Tribal Law Enforcement,General,Tribal Law Enforcement $629.91 $0.00 $731.90 $0.00 $0.00 231-00-52152 - Tribal Law Enforcement,General,LCO Prisoner Housing Costs $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $50,222.00 $0.00 $48,176.00 $0.00 $0.00 Expenditure Totals $629.91 $0.00 $731.90 $0.00 $0.00 Fund Total: Tribal Law Enforcement $49,592.09 $0.00 $47,444.10 $0.00 $0.00 Fund: 232 Sheriff's Canteen Fund Revenue 232-00 - Sheriff's Canteen Fund,General $48,138.20 $60,000.00 $40,410.07 $60,000.00 $60,000.00 232-00-52700 - Sheriff's Canteen Fund,General,Jail Expenses $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $48,138.20 $60,000.00 $40,410.07 $60,000.00 $60,000.00 Expenditures 232-00 - Sheriff's Canteen Fund,General $0.00 $0.00 $0.00 $0.00 $0.00 232-00-52700 - Sheriff's Canteen Fund,General,Jail Expenses $63,808.30 $60,000.00 $37,681.42 $0.00 $60,000.00 Revenue Totals: $48,138.20 $60,000.00 $40,410.07 $60,000.00 $60,000.00 Expenditure Totals $63,808.30 $60,000.00 $37,681.42 $0.00 $60,000.00 Fund Total: Sheriff's Canteen Fund ($15,670.10) $0.00 $2,728.65 $60,000.00 $0.00 Tuesday, September 29, 2026 Pages 27 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 115 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 233 LCO Special Tribal Deputy Revenue 233-00 - LCO Special Tribal Deputy,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: LCO Special Tribal Deputy $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 234 Recycling/Solid Waste Management Revenue 234-00 - Recycling/Solid Waste Management,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 234-00-59113 - Recycling/Solid Waste Management,General,Recycling Solid Waste Mgmt $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Recycling/Solid Waste Management $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 235 Sawyer County Youth Partnership Expenditures 235-00-59114 - Sawyer County Youth Partnership,General,Youth partnership Expenses $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Sawyer County Youth Partnership $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 236 UW Extension Program Fund Revenue 236-00 - UW Extension Program Fund,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 236-00-56119 - UW Extension Program Fund,General,UW Extension Program Fund Exp. $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: UW Extension Program Fund $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 237 County Parks Revenue 237-00 - County Parks ,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 28 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 116 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 237-00-56120 - County Parks ,General,Fish Hatchery Park Project $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: County Parks $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 238 Pesticide Application & Training Revenue 238-00 - Pesticide Application & Training,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 238-00-56221 - Pesticide Application & Training,General,Presticide Appl. Training Exp. $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Pesticide Application & Training $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 239 Birkie Trail Revenue 239-00 - Birkie Trail,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 239-00-56615 - Birkie Trail,General,Sp. Rev. Fund/Birkie Trail Maint $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Birkie Trail $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 240 Resource Development Fund Revenue 240-00 - Resource Development Fund,General $0.00 $650,000.00 $0.00 $551,000.00 $400,000.00 Revenue Totals $0.00 $650,000.00 $0.00 $551,000.00 $400,000.00 Tuesday, September 29, 2026 Pages 29 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 117 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 240-00-56110 - Resource Development Fund,General,Conservation Organizations $0.00 $0.00 $0.00 $0.00 $0.00 240-00-56200 - Resource Development Fund,General,Resource Development Fund $96,392.43 $650,000.00 $140,115.66 $551,000.00 $400,000.00 240-00-59099 - Resource Development Fund,General,Designated to Res. Devel. Fund $0.00 $0.00 $0.00 $0.00 $0.00 240-00-59220 - Resource Development Fund,General,Transfer to Special Revenue Fund $5,787.50 $0.00 $0.00 $0.00 $0.00 240-00-59240 - Resource Development Fund,General,Tranfer out-Capital Project Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $650,000.00 $0.00 $551,000.00 $400,000.00 Expenditure Totals $102,179.93 $650,000.00 $140,115.66 $551,000.00 $400,000.00 Fund Total: Resource Development Fund ($102,179.93) $0.00 ($140,115.66) $0.00 $0.00 Fund: 241 UW Lab Charges Revenue 241-00 - UW Lab Charges,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 241-00-56121 - UW Lab Charges,General,U.W. Lab Charges $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: UW Lab Charges $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 242 Wildlife Habitat Revenue 242-00 - Wildlife Habitat,General $5,361.59 $5,400.00 $11,519.61 $0.00 $11,519.00 Revenue Totals $5,361.59 $5,400.00 $11,519.61 $0.00 $11,519.00 Expenditures 242-00-56122 - Wildlife Habitat,General,Wildlife Habitat Prog Exp. $6,796.90 $5,400.00 $10,858.31 $10,800.00 $0.00 242-00-59220 - Wildlife Habitat,General,Transfer to Special Revenue Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $5,361.59 $5,400.00 $11,519.61 $0.00 $11,519.00 Expenditure Totals $6,796.90 $5,400.00 $10,858.31 $10,800.00 $0.00 Fund Total: Wildlife Habitat ($1,435.31) $0.00 $661.30 ($10,800.00) $11,519.00 Tuesday, September 29, 2026 Pages 30 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 118 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 244 Sustainable Forestry Grant Revenue 244-00 - Sustainable Forestry Grant,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 244-00-56205 - Sustainable Forestry Grant,General,Sustainable Forestry Grant Exp. $0.00 $0.00 $0.00 $0.00 $0.00 244-00-59220 - Sustainable Forestry Grant,General,Transfer to Special Revenue Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Sustainable Forestry Grant $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 245 Forestry State Aid Revenue 245-00 - Forestry State Aid,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 245-00-56100 - Forestry State Aid,General,Forestry Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Forestry State Aid $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 246 Land & Water Conservation Revenue 246-00 - Land & Water Conservation,General $212,304.02 $227,492.00 $69,850.25 $219,829.00 $218,892.00 Revenue Totals $212,304.02 $227,492.00 $69,850.25 $219,829.00 $218,892.00 Expenditures 246-00 - Land & Water Conservation,General $0.00 $0.00 $0.00 $0.00 $0.00 246-00-56150 - Land & Water Conservation,General,Land Conservation $217,811.21 $238,340.00 $138,782.95 $175,638.00 $184,360.00 Revenue Totals: $212,304.02 $227,492.00 $69,850.25 $219,829.00 $218,892.00 Expenditure Totals $217,811.21 $238,340.00 $138,782.95 $175,638.00 $184,360.00 Fund Total: Land & Water Conservation ($5,507.19) ($10,848.00) ($68,932.70) $44,191.00 $34,532.00 Fund: 247 Wildlife Damage Revenue 247-00 - Wildlife Damage,General $89,682.64 $50,000.00 $0.00 $93,055.00 $94,000.00 Revenue Totals $89,682.64 $50,000.00 $0.00 $93,055.00 $94,000.00 Tuesday, September 29, 2026 Pages 31 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 119 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 247-00-56171 - Wildlife Damage,General,Wildlife Damage Program $89,682.64 $50,000.00 $30,161.34 $93,055.00 $94,000.00 247-00-59220 - Wildlife Damage,General,Transfer to Special Revenue Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $89,682.64 $50,000.00 $0.00 $93,055.00 $94,000.00 Expenditure Totals $89,682.64 $50,000.00 $30,161.34 $93,055.00 $94,000.00 Fund Total: Wildlife Damage $0.00 $0.00 ($30,161.34) $0.00 $0.00 Fund: 248 Surveyor Cert. Map Reviews Revenue 248-00 - Surveyor Cert. Map Reviews,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 248-00-51735 - Surveyor Cert. Map Reviews,General,Surveyor Corner Restoration Exp. $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Surveyor Cert. Map Reviews $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 249 ATV-Snowmobile Grant Projects Revenue 249 - ATV-Snowmobile Grant Projects $0.00 $0.00 $0.00 $0.00 $0.00 249-00 - ATV-Snowmobile Grant Projects,General $464,445.05 $630,750.00 $450,242.70 $537,390.00 $409,780.00 Revenue Totals $464,445.05 $630,750.00 $450,242.70 $537,390.00 $409,780.00 Expenditures 249-00-56200 - ATV-Snowmobile Grant Projects,General,Resource Development Fund $442,249.37 $630,750.00 $350,877.97 $537,390.00 $409,780.00 Revenue Totals: $464,445.05 $630,750.00 $450,242.70 $537,390.00 $409,780.00 Expenditure Totals $442,249.37 $630,750.00 $350,877.97 $537,390.00 $409,780.00 Fund Total: ATV-Snowmobile Grant Projects $22,195.68 $0.00 $99,364.73 $0.00 $0.00 Fund: 250 Dog Pound Revenue 250-00 - Dog Pound,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 32 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 120 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 250-00-56800 - Dog Pound,General,Dog $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Dog Pound $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 252 911 System Revenue 252-00 - 911 System,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 252-00-52800 - 911 System,General,911 System $0.00 $0.00 $0.00 $0.00 $0.00 252-00-59210 - 911 System,General,Tranfer to General Fund $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: 911 System $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 253 Sawyer Co. Comp. Plan Revenue 253-00 - Sawyer Co. Comp. Plan,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 253-00 - Sawyer Co. Comp. Plan,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Sawyer Co. Comp. Plan $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 254 Environmental Impact Fees Revenue 254-00 - Environmental Impact Fees,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 33 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 121 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 254-00 - Environmental Impact Fees,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Environmental Impact Fees $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 255 LCO/St of WI Gaming Compact W/H Revenue 255-00 - LCO/St of WI Gaming Compact W/H ,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 255-00 - LCO/St of WI Gaming Compact W/H ,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: LCO/St of WI Gaming Compact W/H $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 256 Sawyer Co./LCO Transportation Co Revenue 256-00 - Sawyer Co./LCO Transportation Co,General $180,000.00 $180,000.00 $170,000.00 $170,000.00 $175,000.00 256-02 - Sawyer Co./LCO Transportation Co,Administration $0.00 $0.00 $0.00 $0.00 $0.00 256-02-56108 - Sawyer Co./LCO Transportation Co,Administration,New Freedom Grant $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $180,000.00 $180,000.00 $170,000.00 $170,000.00 $175,000.00 Expenditures 256-00-56106 - Sawyer Co./LCO Transportation Co,General,Sawyer Co./LCO Transportation Co $180,000.00 $180,000.00 $170,000.00 $170,000.00 $175,000.00 256-02-56108 - Sawyer Co./LCO Transportation Co,Administration,New Freedom Grant $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $180,000.00 $180,000.00 $170,000.00 $170,000.00 $175,000.00 Expenditure Totals $180,000.00 $180,000.00 $170,000.00 $170,000.00 $175,000.00 Fund Total: Sawyer Co./LCO Transportation Co $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 34 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 122 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 257 Unit on Aging Revenue 257-52 - Unit on Aging,Aging $79,889.00 $79,889.00 $79,889.00 $79,889.00 $79,889.00 Revenue Totals $79,889.00 $79,889.00 $79,889.00 $79,889.00 $79,889.00 Expenditures 257-52-54600 - Unit on Aging,Aging,Aging- Transportation $79,889.00 $79,889.00 $79,889.00 $79,889.00 $79,889.00 Revenue Totals: $79,889.00 $79,889.00 $79,889.00 $79,889.00 $79,889.00 Expenditure Totals $79,889.00 $79,889.00 $79,889.00 $79,889.00 $79,889.00 Fund Total: Unit on Aging $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 258 Agent of the State Revenue 258-65 - Agent of the State,Public Health $570,855.06 $389,000.00 $657,298.94 $588,000.00 $647,895.00 Revenue Totals $570,855.06 $389,000.00 $657,298.94 $588,000.00 $647,895.00 Expenditures 258-65-54103 - Agent of the State,Public Health,COUNTY TRH $77,659.73 $0.00 $78,739.39 $65,939.00 $93,063.00 258-65-54104 - Agent of the State,Public Health,Sanitarian $391,922.30 $334,678.00 $258,208.01 $430,850.00 $470,744.00 258-65-54105 - Agent of the State,Public Health,Water Testing $91,092.92 $74,697.00 $72,169.68 $91,532.00 $117,907.00 Revenue Totals: $570,855.06 $389,000.00 $657,298.94 $588,000.00 $647,895.00 Expenditure Totals $560,674.95 $409,375.00 $409,117.08 $588,321.00 $681,714.00 Fund Total: Agent of the State $10,180.11 ($20,375.00) $248,181.86 ($321.00) ($33,819.00) Fund: 259 Opioid Settlement Funds Revenue 259 - Opioid Settlement Funds $72,213.18 $56,970.00 $73,976.37 $69,047.00 $100,000.00 Revenue Totals $72,213.18 $56,970.00 $73,976.37 $69,047.00 $100,000.00 Expenditures 259-00-54153 - Opioid Settlement Funds,General,Opioid Settlement Fund $59,326.44 $81,750.00 $34,345.69 $100,000.00 $100,000.00 Revenue Totals: $72,213.18 $56,970.00 $73,976.37 $69,047.00 $100,000.00 Expenditure Totals $59,326.44 $81,750.00 $34,345.69 $100,000.00 $100,000.00 Fund Total: Opioid Settlement Funds $12,886.74 ($24,780.00) $39,630.68 ($30,953.00) $0.00 Tuesday, September 29, 2026 Pages 35 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 123 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 261 FishTrap Lake Dam Project Revenue 261-27 - FishTrap Lake Dam Project,Zoning $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: FishTrap Lake Dam Project $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 270 Wellness Grant Revenue 270-00 - Wellness Grant,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Wellness Grant $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 300 Debt Service Revenue 300-00 - Debt Service,General $3,202,378.87 $2,985,784.00 $3,506,567.21 $3,638,613.00 $3,783,382.00 Revenue Totals $3,202,378.87 $2,985,784.00 $3,506,567.21 $3,638,613.00 $3,783,382.00 Expenditures 300-00 - Debt Service,General $0.00 $0.00 $0.00 $0.00 $0.00 300-00-58100 - Debt Service,General,Principal on Debts $627,277.45 $2,630,704.00 $972,277.45 $3,151,775.00 $3,349,930.00 300-00-58103 - Debt Service,General,Principal- State Trust Fund Loans $0.00 $0.00 $0.00 $0.00 $0.00 300-00-58200 - Debt Service,General,Interest on Debts $359,198.22 $355,080.00 $271,558.74 $478,838.00 $428,452.00 300-00-58203 - Debt Service,General,Interest- State Trust Fund Loans $0.00 $0.00 $0.00 $0.00 $0.00 300-00-58300 - Debt Service,General,Bonding Costs $72,845.00 $0.00 $0.00 $0.00 $0.00 300-00-58301 - Debt Service,General,Continuing Disclosure Fees $0.00 $0.00 $0.00 $0.00 $0.00 300-00-59240 - Debt Service,General,Tranfer out- Capital Project Fund $2,003,460.00 $0.00 $2,177,558.00 $0.00 $0.00 Revenue Totals: $3,202,378.87 $2,985,784.00 $3,506,567.21 $3,638,613.00 $3,783,382.00 Expenditure Totals $3,062,780.67 $2,985,784.00 $3,421,394.19 $3,630,613.00 $3,778,382.00 Fund Total: Debt Service $139,598.20 $0.00 $85,173.02 $8,000.00 $5,000.00 Tuesday, September 29, 2026 Pages 36 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 124 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 400 Capital Improvements Revenue 400-00 - Capital Improvements,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 400-00-57120 - Capital Improvements,General,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Capital Improvements $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 405 Fairground Capital Project Revenue 405-00 - Fairground Capital Project,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Fairground Capital Project $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 410 Ambulance Purchase Revenue 410 - Ambulance Purchase $0.00 $0.00 $0.00 $0.00 $0.00 410-00 - Ambulance Purchase,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 410-00-52235 - Ambulance Purchase,General,Ambulance Purchase $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Ambulance Purchase $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 411 Veteran's Transportation Grant Revenue 411-00 - Veteran's Transportation Grant,General $2,132.26 $5,000.00 $3,691.47 $5,000.00 $2,000.00 Revenue Totals $2,132.26 $5,000.00 $3,691.47 $5,000.00 $2,000.00 Expenditures 411-00 - Veteran's Transportation Grant,General $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 37 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 125 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 411-00-54725 - Veteran's Transportation Grant,General,Capital Outlay/Van Purchase $0.00 $4,000.00 $0.00 $4,000.00 $0.00 Revenue Totals: $2,132.26 $5,000.00 $3,691.47 $5,000.00 $2,000.00 Expenditure Totals $0.00 $4,000.00 $0.00 $4,000.00 $0.00 Fund Total: Veteran's Transportation Grant $2,132.26 $1,000.00 $3,691.47 $1,000.00 $2,000.00 Fund: 415 911 System Revenue 415-00 - 911 System,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: 911 System $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 426 Namekagon Transit Facilities Pro Revenue 426-00 - Namekagon Transit Facilities Pro,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 426-00-56107 - Namekagon Transit Facilities Pro,General,Transit Bldg. Construction Costs $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Namekagon Transit Facilities Pro $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 430 Capital Projects GG Revenue 430-02 - Capital Projects GG,Administration $0.00 $0.00 $0.00 $0.00 $0.00 430-14 - Capital Projects GG,IT $0.00 $0.00 $0.00 $0.00 $0.00 430-24 - Capital Projects GG,Land Records $0.00 $0.00 $0.00 $0.00 $0.00 430-31 - Capital Projects GG,Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 38 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 126 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 430-02-57120 - Capital Projects GG,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 430-14-57120 - Capital Projects GG,IT,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 430-24 - Capital Projects GG,Land Records $0.00 $0.00 $0.00 $0.00 $0.00 430-24-57120 - Capital Projects GG,Land Records,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 430-31-57120 - Capital Projects GG,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Capital Projects GG $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 432 Capital Projects Fleet Revenue 432-00 - Capital Projects Fleet,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 432-00-57120 - Capital Projects Fleet,General,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Capital Projects Fleet $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 435 Capital Projects PS Revenue 435-35 - Capital Projects PS,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $0.00 435-38 - Capital Projects PS,Ambulance Service $92,071.75 $0.00 $0.00 $0.00 $0.00 435-41 - Capital Projects PS,Emergency Management $0.00 $0.00 $0.00 $0.00 $0.00 435-41-57120 - Capital Projects PS,Emergency Management,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $92,071.75 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 39 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 127 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 435-35-57120 - Capital Projects PS,Sheriff's Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 435-38-57120 - Capital Projects PS,Ambulance Service,Capital Improvement Outlay $124,199.96 $0.00 $194,890.00 $0.00 $0.00 435-41 - Capital Projects PS,Emergency Management $0.00 $0.00 $0.00 $0.00 $0.00 435-41-57120 - Capital Projects PS,Emergency Management,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $92,071.75 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $124,199.96 $0.00 $194,890.00 $0.00 $0.00 Fund Total: Capital Projects PS ($32,128.21) $0.00 ($194,890.00) $0.00 $0.00 Fund: 440 Capital Projects PW Revenue 440-45 - Capital Projects PW,Highway $0.00 $0.00 $0.00 $0.00 $0.00 440-47 - Capital Projects PW,Airport $72,000.00 $160,000.00 $90,821.80 $50,000.00 $50,000.00 Revenue Totals $72,000.00 $160,000.00 $90,821.80 $50,000.00 $50,000.00 Expenditures 440-45-57120 - Capital Projects PW,Highway,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 440-47-57120 - Capital Projects PW,Airport,Capital Improvement Outlay $81,790.28 $160,000.00 $0.00 $50,000.00 $50,000.00 Revenue Totals: $72,000.00 $160,000.00 $90,821.80 $50,000.00 $50,000.00 Expenditure Totals $81,790.28 $160,000.00 $0.00 $50,000.00 $50,000.00 Fund Total: Capital Projects PW ($9,790.28) $0.00 $90,821.80 $0.00 $0.00 Fund: 455 Capital Projects C&D Revenue 455-27 - Capital Projects C&D,Zoning $5,787.50 $0.00 $0.00 $0.00 $0.00 455-28 - Capital Projects C&D,Forestry Department $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $5,787.50 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 40 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 128 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 455-27-57120 - Capital Projects C&D,Zoning ,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 455-28-57120 - Capital Projects C&D,Forestry Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $5,787.50 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Capital Projects C&D $5,787.50 $0.00 $0.00 $0.00 $0.00 Fund: 456 Radio System Project Revenue 456-00 - Radio System Project,General $2,866,938.38 $0.00 $57,096.22 $0.00 $0.00 Revenue Totals $2,866,938.38 $0.00 $57,096.22 $0.00 $0.00 Expenditures 456-00-57120 - Radio System Project,General,Capital Improvement Outlay $454,029.57 $0.00 $701,226.84 $0.00 $0.00 Revenue Totals: $2,866,938.38 $0.00 $57,096.22 $0.00 $0.00 Expenditure Totals $454,029.57 $0.00 $701,226.84 $0.00 $0.00 Fund Total: Radio System Project $2,412,908.81 $0.00 ($644,130.62) $0.00 $0.00 Fund: 460 CIP 2021 Borrowing Revenue 460-14 - CIP 2021 Borrowing,IT $0.00 $0.00 $0.00 $0.00 $0.00 460-27 - CIP 2021 Borrowing,Zoning $0.00 $0.00 $0.00 $0.00 $0.00 460-28 - CIP 2021 Borrowing,Forestry Department $0.00 $0.00 $0.00 $0.00 $0.00 460-31 - CIP 2021 Borrowing,Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 460-35 - CIP 2021 Borrowing,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $0.00 460-45 - CIP 2021 Borrowing,Highway $0.00 $0.00 $0.00 $0.00 $0.00 460-47 - CIP 2021 Borrowing,Airport $0.00 $0.00 $0.00 $0.00 $0.00 460-60 - CIP 2021 Borrowing,Administration $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 460-14-57120 - CIP 2021 Borrowing,IT,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 460-27-57120 - CIP 2021 Borrowing,Zoning ,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 41 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 129 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 460-28-57120 - CIP 2021 Borrowing,Forestry Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 460-31-57120 - CIP 2021 Borrowing,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 460-35-57120 - CIP 2021 Borrowing,Sheriff's Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 460-45-57120 - CIP 2021 Borrowing,Highway,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 460-47-57120 - CIP 2021 Borrowing,Airport,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 460-60-57120 - CIP 2021 Borrowing,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: CIP 2021 Borrowing $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 461 Courthouse Addition Revenue 461-00 - Courthouse Addition,General $7,650.06 $0.00 $4,534.61 $0.00 $0.00 Revenue Totals $7,650.06 $0.00 $4,534.61 $0.00 $0.00 Expenditures 461-00 - Courthouse Addition,General $0.00 $0.00 $0.00 $0.00 $0.00 461-00-57120 - Courthouse Addition,General,Capital Improvement Outlay $128,674.59 $0.00 $6,638.55 $0.00 $0.00 Revenue Totals: $7,650.06 $0.00 $4,534.61 $0.00 $0.00 Expenditure Totals $128,674.59 $0.00 $6,638.55 $0.00 $0.00 Fund Total: Courthouse Addition ($121,024.53) $0.00 ($2,103.94) $0.00 $0.00 Fund: 462 CIP 2022 Borrowing Revenue 462-14 - CIP 2022 Borrowing,IT $0.00 $0.00 $0.00 $0.00 $0.00 462-27 - CIP 2022 Borrowing,Zoning $0.00 $0.00 $0.00 $0.00 $0.00 462-28 - CIP 2022 Borrowing,Forestry Department $0.00 $0.00 $0.00 $0.00 $0.00 462-31 - CIP 2022 Borrowing,Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 462-35 - CIP 2022 Borrowing,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $0.00 462-45 - CIP 2022 Borrowing,Highway $0.00 $0.00 $0.00 $0.00 $0.00 462-47 - CIP 2022 Borrowing,Airport $0.00 $0.00 $0.00 $0.00 $0.00 462-60 - CIP 2022 Borrowing,Administration $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 42 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 130 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Expenditures 462-14-57120 - CIP 2022 Borrowing,IT,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-27-57120 - CIP 2022 Borrowing,Zoning ,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-28-57120 - CIP 2022 Borrowing,Forestry Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-31-57120 - CIP 2022 Borrowing,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-35-57120 - CIP 2022 Borrowing,Sheriff's Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-45-57120 - CIP 2022 Borrowing,Highway,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-47-57120 - CIP 2022 Borrowing,Airport,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 462-60-57120 - CIP 2022 Borrowing,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: CIP 2022 Borrowing $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 463 CIP 2023 BORROWING Revenue 463-03 - CIP 2023 BORROWING,Circuit Court $0.00 $0.00 $0.00 $0.00 $0.00 463-14 - CIP 2023 BORROWING,IT $0.00 $0.00 $0.00 $0.00 $0.00 463-27 - CIP 2023 BORROWING,Zoning $0.00 $0.00 $0.00 $0.00 $0.00 463-28 - CIP 2023 BORROWING,Forestry Department $0.00 $0.00 $0.00 $0.00 $0.00 463-31 - CIP 2023 BORROWING,Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 463-33 - CIP 2023 BORROWING,Other Programs of General Gov. $0.00 $0.00 $0.00 $0.00 $0.00 463-35 - CIP 2023 BORROWING,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $0.00 463-45 - CIP 2023 BORROWING,Highway $0.00 $0.00 $0.00 $0.00 $0.00 463-47 - CIP 2023 BORROWING,Airport $0.00 $0.00 $0.00 $0.00 $0.00 463-60 - CIP 2023 BORROWING,Administration $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 463-03-57120 - CIP 2023 BORROWING,Circuit Court,Capital Improvement Outlay $0.00 $0.00 $5,358.50 $0.00 $0.00 Tuesday, September 29, 2026 Pages 43 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 131 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 463-14-57120 - CIP 2023 BORROWING,IT,Capital Improvement Outlay $19,309.71 $0.00 $0.00 $0.00 $0.00 463-27-57120 - CIP 2023 BORROWING,Zoning ,Capital Improvement Outlay $0.00 $0.00 $5,833.62 $0.00 $0.00 463-28-57120 - CIP 2023 BORROWING,Forestry Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 463-31-57120 - CIP 2023 BORROWING,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $37.00 $0.00 $0.00 463-33-55460 - CIP 2023 BORROWING,Other Programs of General Gov.,Sawyer County Fair $0.00 $0.00 $14,500.00 $0.00 $0.00 463-33-57120 - CIP 2023 BORROWING,Other Programs of General Gov.,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 463-35-57120 - CIP 2023 BORROWING,Sheriff's Department,Capital Improvement Outlay $780.00 $0.00 $0.00 $0.00 $0.00 463-45-57120 - CIP 2023 BORROWING,Highway,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 463-47-57120 - CIP 2023 BORROWING,Airport,Capital Improvement Outlay $0.00 $0.00 $35,821.80 $0.00 $0.00 463-60-57120 - CIP 2023 BORROWING,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $20,089.71 $0.00 $61,550.92 $0.00 $0.00 Fund Total: CIP 2023 BORROWING ($20,089.71) $0.00 ($61,550.92) $0.00 $0.00 Fund: 464 CIP 2024 BORROWING Revenue 464-03 - CIP 2024 BORROWING ,Circuit Court $0.00 $0.00 $0.00 $0.00 $0.00 464-14 - CIP 2024 BORROWING ,IT $0.00 $0.00 $0.00 $0.00 $0.00 464-27 - CIP 2024 BORROWING ,Zoning $0.00 $0.00 $0.00 $0.00 $0.00 464-28 - CIP 2024 BORROWING ,Forestry Department $0.00 $0.00 $0.00 $0.00 $0.00 464-31 - CIP 2024 BORROWING ,Building Maintenance $0.00 $0.00 $0.00 $0.00 $0.00 464-33 - CIP 2024 BORROWING ,Other Programs of General Gov. $0.00 $0.00 $0.00 $0.00 $0.00 464-35 - CIP 2024 BORROWING ,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $0.00 464-45 - CIP 2024 BORROWING ,Highway $0.00 $0.00 $0.00 $0.00 $0.00 464-47 - CIP 2024 BORROWING ,Airport $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 44 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 132 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 464-60 - CIP 2024 BORROWING ,Administration $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Expenditures 464-03-57120 - CIP 2024 BORROWING ,Circuit Court,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 464-14-57120 - CIP 2024 BORROWING ,IT,Capital Improvement Outlay $113,771.40 $0.00 $14,403.92 $0.00 $0.00 464-27-57120 - CIP 2024 BORROWING ,Zoning ,Capital Improvement Outlay $0.00 $0.00 $5,025.00 $0.00 $0.00 464-28-57120 - CIP 2024 BORROWING ,Forestry Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 464-31-57120 - CIP 2024 BORROWING ,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $50,203.61 $0.00 $0.00 464-33-55460 - CIP 2024 BORROWING ,Other Programs of General Gov.,Sawyer County Fair $0.00 $0.00 $7,349.25 $0.00 $0.00 464-33-57120 - CIP 2024 BORROWING ,Other Programs of General Gov.,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 464-35-57120 - CIP 2024 BORROWING ,Sheriff's Department,Capital Improvement Outlay $136,446.91 $0.00 $44,946.98 $0.00 $0.00 464-45-57120 - CIP 2024 BORROWING ,Highway,Capital Improvement Outlay $0.00 $0.00 $65,549.25 $0.00 $0.00 464-47-57120 - CIP 2024 BORROWING ,Airport,Capital Improvement Outlay $0.00 $0.00 $5,000.00 $0.00 $0.00 464-60-57120 - CIP 2024 BORROWING ,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Expenditure Totals $250,218.31 $0.00 $192,478.01 $0.00 $0.00 Fund Total: CIP 2024 BORROWING ($250,218.31) $0.00 ($192,478.01) $0.00 $0.00 Fund: 465 2025 CIP BORROWING Revenue 465-14 - 2025 CIP BORROWING,IT $0.00 $50,000.00 $0.00 $0.00 $0.00 465-27 - 2025 CIP BORROWING,Zoning $0.00 $819,000.00 $0.00 $0.00 $0.00 465-28 - 2025 CIP BORROWING,Forestry Department $4,652.51 $57,000.00 $0.00 $0.00 $0.00 465-31 - 2025 CIP BORROWING,Building Maintenance $0.00 $383,000.00 $0.00 $0.00 $0.00 465-33 - 2025 CIP BORROWING,Other Programs of General Gov. $0.00 $10,000.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 45 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 133 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 465-35 - 2025 CIP BORROWING,Sheriff's Department $34,367.00 $638,878.00 $0.00 $0.00 $0.00 465-45 - 2025 CIP BORROWING,Highway $0.00 $1,045,582.00 $0.00 $0.00 $0.00 Revenue Totals $39,019.51 $3,003,460.00 $0.00 $0.00 $0.00 Expenditures 465-14-57120 - 2025 CIP BORROWING,IT,Capital Improvement Outlay $24,138.12 $50,000.00 $5,291.89 $0.00 $0.00 465-27-57120 - 2025 CIP BORROWING,Zoning ,Capital Improvement Outlay $28,064.00 $819,000.00 $18,183.23 $0.00 $0.00 465-28-57120 - 2025 CIP BORROWING,Forestry Department,Capital Improvement Outlay $0.00 $57,000.00 $0.00 $0.00 $0.00 465-31-57120 - 2025 CIP BORROWING,Building Maintenance,Capital Improvement Outlay $361,402.94 $383,000.00 $13,734.00 $0.00 $0.00 465-33-51987 - 2025 CIP BORROWING,Other Programs of General Gov.,Communication Towers $0.00 $0.00 $0.00 $0.00 $0.00 465-33-55460 - 2025 CIP BORROWING,Other Programs of General Gov.,Sawyer County Fair $0.00 $10,000.00 $0.00 $0.00 $0.00 465-33-56106 - 2025 CIP BORROWING,Other Programs of General Gov.,Sawyer Co./LCO Transportation Co $0.00 $0.00 $0.00 $0.00 $0.00 465-35-57120 - 2025 CIP BORROWING,Sheriff's Department,Capital Improvement Outlay $543,374.09 $638,878.00 $0.00 $0.00 $0.00 465-45-57120 - 2025 CIP BORROWING,Highway,Capital Improvement Outlay $1,045,582.00 $1,045,582.00 $0.00 $0.00 $0.00 Revenue Totals: $39,019.51 $3,003,460.00 $0.00 $0.00 $0.00 Expenditure Totals $2,002,561.15 $3,003,460.00 $37,209.12 $0.00 $0.00 Fund Total: 2025 CIP BORROWING ($1,963,541.64) $0.00 ($37,209.12) $0.00 $0.00 Fund: 466 2026 CIP BORROWING Revenue 466-03 - 2026 CIP BORROWING,Circuit Court $0.00 $0.00 $5,358.50 $0.00 $0.00 466-14 - 2026 CIP BORROWING,IT $0.00 $0.00 $0.00 $0.00 $0.00 466-27 - 2026 CIP BORROWING,Zoning $0.00 $0.00 $10,858.62 $206,500.00 $0.00 466-28 - 2026 CIP BORROWING,Forestry Department $0.00 $0.00 $0.00 $98,000.00 $0.00 466-31 - 2026 CIP BORROWING,Building Maintenance $0.00 $0.00 $50,240.61 $88,000.00 $0.00 466-33 - 2026 CIP BORROWING,Other Programs of General Gov. $0.00 $0.00 $21,849.25 $10,000.00 $0.00 466-35 - 2026 CIP BORROWING,Sheriff's Department $460,000.00 $0.00 $72,132.88 $422,000.00 $0.00 Tuesday, September 29, 2026 Pages 46 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 134 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 466-45 - 2026 CIP BORROWING,Highway $0.00 $0.00 $65,549.25 $1,294,495.00 $0.00 466-60 - 2026 CIP BORROWING,Administration $0.00 $0.00 $0.00 $0.00 $0.00 466-65 - 2026 CIP BORROWING,Public Health $0.00 $0.00 $7,100.00 $28,563.00 $0.00 Revenue Totals $460,000.00 $0.00 $233,089.11 $2,147,558.00 $0.00 Expenditures 466-14-57120 - 2026 CIP BORROWING,IT,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 466-27-57120 - 2026 CIP BORROWING,Zoning ,Capital Improvement Outlay $63,708.72 $0.00 $135.00 $206,500.00 $0.00 466-28-57120 - 2026 CIP BORROWING,Forestry Department,Capital Improvement Outlay $51,307.50 $0.00 $4,147.95 $98,000.00 $0.00 466-31-57120 - 2026 CIP BORROWING,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $0.00 $88,000.00 $0.00 466-33-55460 - 2026 CIP BORROWING,Other Programs of General Gov.,Sawyer County Fair $0.00 $0.00 $0.00 $10,000.00 $0.00 466-35-57120 - 2026 CIP BORROWING,Sheriff's Department,Capital Improvement Outlay $0.00 $0.00 $403,460.79 $422,000.00 $0.00 466-45-57120 - 2026 CIP BORROWING,Highway,Capital Improvement Outlay $0.00 $0.00 $313,695.20 $1,294,495.00 $0.00 466-60-57120 - 2026 CIP BORROWING,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $0.00 466-65-57120 - 2026 CIP BORROWING,Public Health,Capital Improvement Outlay $29,516.50 $0.00 $0.00 $28,563.00 $0.00 Revenue Totals: $460,000.00 $0.00 $233,089.11 $2,147,558.00 $0.00 Expenditure Totals $144,532.72 $0.00 $721,438.94 $2,147,558.00 $0.00 Fund Total: 2026 CIP BORROWING $315,467.28 $0.00 ($488,349.83) $0.00 $0.00 Fund: 467 2027 CIP BORROWING Revenue 467-14 - 2027 CIP BORROWING,IT $0.00 $0.00 $0.00 $0.00 $274,570.00 467-25 - 2027 CIP BORROWING,Surveyor $0.00 $0.00 $0.00 $0.00 $34,770.00 467-27 - 2027 CIP BORROWING,Zoning $0.00 $0.00 $0.00 $0.00 $82,337.00 467-28 - 2027 CIP BORROWING,Forestry Department $0.00 $0.00 $0.00 $0.00 $39,000.00 467-31 - 2027 CIP BORROWING,Building Maintenance $0.00 $0.00 $0.00 $0.00 $50,000.00 467-33 - 2027 CIP BORROWING,Other Programs of General Gov. $0.00 $0.00 $0.00 $0.00 $10,000.00 467-35 - 2027 CIP BORROWING,Sheriff's Department $0.00 $0.00 $0.00 $0.00 $571,000.00 Tuesday, September 29, 2026 Pages 47 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 135 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 467-45 - 2027 CIP BORROWING,Highway $0.00 $0.00 $0.00 $0.00 $2,026,000.00 467-60 - 2027 CIP BORROWING,Administration $0.00 $0.00 $0.00 $0.00 $30,000.00 467-65 - 2027 CIP BORROWING,Public Health $0.00 $0.00 $0.00 $0.00 $60,000.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $3,177,677.00 Expenditures 467-14-57120 - 2027 CIP BORROWING,IT,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $274,570.00 467-25-57120 - 2027 CIP BORROWING,Surveyor,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $34,770.00 467-27-57120 - 2027 CIP BORROWING,Zoning ,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $82,337.00 467-28-57120 - 2027 CIP BORROWING,Forestry Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $39,000.00 467-31-57120 - 2027 CIP BORROWING,Building Maintenance,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $50,000.00 467-33-57120 - 2027 CIP BORROWING,Other Programs of General Gov.,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $10,000.00 467-35-57120 - 2027 CIP BORROWING,Sheriff's Department,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $571,000.00 467-45-57120 - 2027 CIP BORROWING,Highway,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $2,026,000.00 467-60-57120 - 2027 CIP BORROWING,Administration,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $30,000.00 467-65-57120 - 2027 CIP BORROWING,Public Health,Capital Improvement Outlay $0.00 $0.00 $0.00 $0.00 $60,000.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $3,177,677.00 Expenditure Totals $0.00 $0.00 $0.00 $0.00 $3,177,677.00 Fund Total: 2027 CIP BORROWING $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 701 Highway Department Revenue 701-45 - Highway Department,Highway $6,267,266.05 $5,889,489.00 $4,202,438.75 $6,312,664.00 $7,732,507.00 Revenue Totals $6,267,266.05 $5,889,489.00 $4,202,438.75 $6,312,664.00 $7,732,507.00 Expenditures 701-45 - Highway Department,Highway $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53110 - Highway Department,Highway,Highway Administration $170,555.17 $236,800.00 $161,537.65 $247,650.00 $197,150.00 Tuesday, September 29, 2026 Pages 48 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 136 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53110-181 - Highway Department,Highway,Highway Administration,WORK IN PROGRESS $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53182 - Highway Department,Highway,Local Bridge Aid $11,302.69 $20,576.00 $39,941.29 $61,623.00 $82,600.00 701-45-53191 - Highway Department,Highway,Supervision $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53191-093 - Highway Department,Highway,Supervision,Supervision Engineering $116,953.86 $133,700.00 $75,133.52 $135,583.00 $139,611.00 701-45-53191-094 - Highway Department,Highway,Supervision,Training $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53191-096 - Highway Department,Highway,Supervision,Compass $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53192 - Highway Department,Highway,Radio Expense $11,342.74 $10,000.00 $1,092.04 $25,000.00 $10,000.00 701-45-53193 - Highway Department,Highway,General Public Liability Expense $33,901.05 $77,000.00 $30,351.88 $36,613.00 $31,904.00 701-45-53210 - Highway Department,Highway,Employee Taxes and Benefits ($127,963.89) $0.00 $144,427.56 $0.00 $0.00 701-45-53220 - Highway Department,Highway,Field Small Tools ($9,158.44) $21,000.00 $2,751.20 $21,600.00 $0.00 701-45-53230 - Highway Department,Highway,Shop Operations $0.00 $0.00 $98,885.84 $0.00 $0.00 701-45-53232 - Highway Department,Highway,Fuel Handling $0.00 $0.00 ($5,003.55) $0.00 $0.00 701-45-53240 - Highway Department,Highway,Machinery Operations $1,291,921.63 $1,206,500.00 $983,296.24 $1,246,500.00 $1,316,500.00 701-45-53241 - Highway Department,Highway,Equipment ($1,306,003.60) ($1,206,500.00) ($976,510.23) ($1,246,500.00) ($1,316,500.00) 701-45-53270 - Highway Department,Highway,Buildings/Grounds Operations ($0.01) $0.00 $68,802.48 $0.00 $0.00 701-45-53270-181 - Highway Department,Highway,Buildings/Grounds Operations,WORK IN PROGRESS $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53301-381 - Highway Department,Highway,STP Projects,Engineer $32,813.43 $0.00 $20,115.88 $0.00 $0.00 701-45-53301-383 - Highway Department,Highway,STP Projects,Real Estate Acquisition $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53301-384 - Highway Department,Highway,STP Projects,Construction $292,467.56 $0.00 $210,797.74 $0.00 $0.00 Tuesday, September 29, 2026 Pages 49 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 137 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53310 - Highway Department,Highway,CTH General Maintenance $42,401.41 $1,091,000.00 $0.00 $1,147,000.00 $1,147,000.00 701-45-53310-142 - Highway Department,Highway,CTH General Maintenance,Meetings $37,783.65 $0.00 $29,547.04 $0.00 $0.00 701-45-53310-143 - Highway Department,Highway,CTH General Maintenance,CDL $1,927.06 $0.00 $690.64 $0.00 $0.00 701-45-53310-181 - Highway Department,Highway,CTH General Maintenance,WORK IN PROGRESS $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53310-182 - Highway Department,Highway,CTH General Maintenance,Bridge Maint $9,453.11 $0.00 $70.93 $0.00 $0.00 701-45-53310-184 - Highway Department,Highway,CTH General Maintenance,Centerline $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53310-186 - Highway Department,Highway,CTH General Maintenance,Vegetation $448,053.97 $0.00 $230,941.21 $0.00 $0.00 701-45-53310-188 - Highway Department,Highway,CTH General Maintenance,Paving $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53310-190 - Highway Department,Highway,CTH General Maintenance,Shoulder Maint $27,623.37 $0.00 $23,577.06 $0.00 $0.00 701-45-53310-192 - Highway Department,Highway,CTH General Maintenance,Surface Maint $80,373.22 $0.00 $115,157.01 $0.00 $0.00 701-45-53310-196 - Highway Department,Highway,CTH General Maintenance,Transport Material $30,415.58 $0.00 $13,661.73 $0.00 $0.00 701-45-53310-201 - Highway Department,Highway,CTH General Maintenance,Drainage Maint $45,284.86 $0.00 $11,817.78 $0.00 $0.00 701-45-53310-202 - Highway Department,Highway,CTH General Maintenance,Sign Maint $42,551.41 $0.00 $31,817.68 $0.00 $0.00 701-45-53310-206 - Highway Department,Highway,CTH General Maintenance,Cracksealing $63,481.07 $0.00 $173,778.57 $0.00 $0.00 701-45-53310-208 - Highway Department,Highway,CTH General Maintenance,Storm Damage $355.46 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 50 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 138 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53310-210 - Highway Department,Highway,CTH General Maintenance,Damage Claim $0.00 $0.00 $5,511.49 $0.00 $0.00 701-45-53310-284 - Highway Department,Highway,CTH General Maintenance,General Maintenance $188,859.98 $0.00 $45,495.24 $0.00 $0.00 701-45-53311-193 - Highway Department,Highway,CTH Winter Maintenance,Salt/Sand ($62,957.68) $0.00 ($34,734.89) $0.00 $0.00 701-45-53311-194 - Highway Department,Highway,CTH Winter Maintenance,Snow/Ice Control $663,624.10 $693,500.00 $542,301.97 $718,500.00 $968,500.00 701-45-53311-196 - Highway Department,Highway,CTH Winter Maintenance,Transport Material $16,595.37 $0.00 $3,669.24 $0.00 $0.00 701-45-53312-384 - Highway Department,Highway,FUTURE PROJECTS,Construction $0.00 $1,969,163.00 $0.00 $2,215,595.00 $3,339,800.00 701-45-53313-384 - Highway Department,Highway,CTH F Invoice Payoff,Construction $61,942.51 $0.00 $61,942.51 $0.00 $61,942.00 701-45-53314-384 - Highway Department,Highway,CTH E,Construction $1,110,559.27 $0.00 $21,550.00 $0.00 $0.00 701-45-53315-384 - Highway Department,Highway,CTH F,Construction $390,899.02 $0.00 $1,037,986.59 $0.00 $0.00 701-45-53316-384 - Highway Department,Highway,CTH DD,Construction $0.00 $0.00 $273,958.43 $0.00 $0.00 701-45-53317-384 - Highway Department,Highway,CTH E,Construction $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53318-384 - Highway Department,Highway,CTH B Rut Paving,Construction $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53319 - Highway Department,Highway,CTH Bridge Inspections $15,700.00 $6,000.00 $4,900.00 $10,000.00 $10,000.00 701-45-53321 - Highway Department,Highway,STH Maintenance $616.62 $1,252,000.00 $2,823.84 $1,252,000.00 $1,290,000.00 701-45-53321-001 - Highway Department,Highway,STH Maintenance,Spot Repair/ Pothole Repair $67,642.70 $0.00 $150,947.18 $0.00 $0.00 701-45-53321-002 - Highway Department,Highway,STH Maintenance,Crack Sealing $169,393.62 $0.00 $118,414.68 $0.00 $0.00 701-45-53321-003 - Highway Department,Highway,STH Maintenance,Sealcoating $103,623.36 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 51 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 139 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53321-004 - Highway Department,Highway,STH Maintenance,Wedging $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-005 - Highway Department,Highway,STH Maintenance,Milling $878.11 $0.00 $0.00 $0.00 $0.00 701-45-53321-008 - Highway Department,Highway,STH Maintenance,Thin Resurfacing $75,000.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-009 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Roadway Asphalt $21,773.08 $0.00 $26,663.64 $0.00 $0.00 701-45-53321-011 - Highway Department,Highway,STH Maintenance,Emerg. Repair of Concrete Pave $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-012 - Highway Department,Highway,STH Maintenance,Non Emerg. Repair of Conc Pave $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-013 - Highway Department,Highway,STH Maintenance,Repair of Distressed Pavement $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-014 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Roadway Concrete $0.00 $0.00 $2,056.64 $0.00 $0.00 701-45-53321-017 - Highway Department,Highway,STH Maintenance,Training $5,182.00 $0.00 $9,188.50 $0.00 $0.00 701-45-53321-019 - Highway Department,Highway,STH Maintenance,Non Winter Storm Urgency Repair $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-020 - Highway Department,Highway,STH Maintenance,Non Winter Storm Perm. Rest. $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-021 - Highway Department,Highway,STH Maintenance,Gravel Shoulders $19,290.27 $0.00 $30.98 $0.00 $0.00 701-45-53321-022 - Highway Department,Highway,STH Maintenance,Paved Shoulders $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-024 - Highway Department,Highway,STH Maintenance,Sweeping Shoulders $3,324.29 $0.00 $0.00 $0.00 $0.00 701-45-53321-025 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Roadway Shoulders $2,517.79 $0.00 $0.00 $0.00 $0.00 701-45-53321-031 - Highway Department,Highway,STH Maintenance,Sweeping Pavement $3,823.92 $0.00 $738.02 $0.00 $0.00 Tuesday, September 29, 2026 Pages 52 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 140 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53321-032 - Highway Department,Highway,STH Maintenance,Traffic Control $6,451.15 $0.00 $1,098.28 $0.00 $0.00 701-45-53321-033 - Highway Department,Highway,STH Maintenance,Surveillance $37,408.08 $0.00 $18,963.73 $0.00 $0.00 701-45-53321-035 - Highway Department,Highway,STH Maintenance,Hazardous Debris Removal $1,676.54 $0.00 $4,263.38 $0.00 $0.00 701-45-53321-037 - Highway Department,Highway,STH Maintenance,CONST. OF SALT SHED FACILITY $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-041 - Highway Department,Highway,STH Maintenance,Mowing $77,603.12 $0.00 $50,595.26 $0.00 $0.00 701-45-53321-042 - Highway Department,Highway,STH Maintenance,Litter Pickup $4,287.14 $0.00 $3,839.62 $0.00 $0.00 701-45-53321-043 - Highway Department,Highway,STH Maintenance,Woody Vegetation $103,461.10 $0.00 $21,210.90 $0.00 $0.00 701-45-53321-044 - Highway Department,Highway,STH Maintenance,Control of Unwanted Vegetation $1,029.58 $0.00 $1,944.08 $0.00 $0.00 701-45-53321-048 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Roadside Vegetatio $1,482.67 $0.00 $43.76 $0.00 $0.00 701-45-53321-051 - Highway Department,Highway,STH Maintenance,Clean Repair Drainage Structure $70,873.62 $0.00 $62,636.95 $0.00 $0.00 701-45-53321-052 - Highway Department,Highway,STH Maintenance,Maintain Roadside Drainage $22,669.90 $0.00 $1,546.44 $0.00 $0.00 701-45-53321-055 - Highway Department,Highway,STH Maintenance,Maintain Safety Appurtenances $5,135.10 $0.00 $4,297.52 $0.00 $0.00 701-45-53321-058 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Roadside Facility $1,989.02 $0.00 $1,443.86 $0.00 $0.00 701-45-53321-060 - Highway Department,Highway,STH Maintenance,Structure, Deck $18,448.47 $0.00 $14,354.63 $0.00 $0.00 701-45-53321-061 - Highway Department,Highway,STH Maintenance,Maintain Repair Superstructure $183.92 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 53 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 141 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53321-062 - Highway Department,Highway,STH Maintenance,Maintain Repair Substructure $1,156.12 $0.00 $0.00 $0.00 $0.00 701-45-53321-063 - Highway Department,Highway,STH Maintenance,Waterway Slope Repair $158.44 $0.00 $0.00 $0.00 $0.00 701-45-53321-065 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Struc/Bridge Insp. $3,525.30 $0.00 $5,356.22 $0.00 $0.00 701-45-53321-068 - Highway Department,Highway,STH Maintenance,Railing $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-069 - Highway Department,Highway,STH Maintenance,APPROACH $444.42 $0.00 $0.00 $0.00 $0.00 701-45-53321-071 - Highway Department,Highway,STH Maintenance,Plow & Apply Chemicals $342,519.52 $0.00 $267,367.53 $0.00 $0.00 701-45-53321-072 - Highway Department,Highway,STH Maintenance,Non Storm Related Winter Activ $25,558.78 $0.00 $14,886.34 $0.00 $0.00 701-45-53321-073 - Highway Department,Highway,STH Maintenance,Apply Liquid Anti Ice Chemicals $7,275.34 $0.00 $0.00 $0.00 $0.00 701-45-53321-075 - Highway Department,Highway,STH Maintenance,MDSS/AVL-GPS Operations & Maint. $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-076 - Highway Department,Highway,STH Maintenance,MDSS/AVL- GPS Communication $2,112.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-078 - Highway Department,Highway,STH Maintenance,Trucking Salt Shed to Shed $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-079 - Highway Department,Highway,STH Maintenance,Trucking Salt from Depot $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-081 - Highway Department,Highway,STH Maintenance,Permanent Sign Repair $12,926.75 $0.00 $8,542.76 $0.00 $0.00 701-45-53321-085 - Highway Department,Highway,STH Maintenance,Temp/Emergency Sign Repair $3,016.68 $0.00 $1,820.59 $0.00 $0.00 701-45-53321-086 - Highway Department,Highway,STH Maintenance,Permanent Sign Replacement $37,519.27 $0.00 $26,182.88 $0.00 $0.00 Tuesday, September 29, 2026 Pages 54 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 142 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53321-087 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Traffic Work $68.02 $0.00 $937.95 $0.00 $0.00 701-45-53321-090 - Highway Department,Highway,STH Maintenance,Materials $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-091 - Highway Department,Highway,STH Maintenance,Fixed Cost Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-093 - Highway Department,Highway,STH Maintenance,Supervision Engineering $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-094 - Highway Department,Highway,STH Maintenance,Training $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53321-097 - Highway Department,Highway,STH Maintenance,Traffic Cntrl Winter Work $188.26 $0.00 $157.27 $0.00 $0.00 701-45-53323 - Highway Department,Highway,S.T.H.-Discretionary Main $27,040.62 $0.00 $0.00 $0.00 $0.00 701-45-53324 - Highway Department,Highway,STH PBM $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-001 - Highway Department,Highway,STH PBM,Spot Repair/ Pothole Repair $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-002 - Highway Department,Highway,STH PBM,Crack Sealing $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-003 - Highway Department,Highway,STH PBM,Sealcoating $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-004 - Highway Department,Highway,STH PBM,Wedging $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-005 - Highway Department,Highway,STH PBM,Milling $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-008 - Highway Department,Highway,STH PBM,Thin Resurfacing $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-011 - Highway Department,Highway,STH PBM,Emerg. Repair of Concrete Pave $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-012 - Highway Department,Highway,STH PBM,Non Emerg. Repair of Conc Pave $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-013 - Highway Department,Highway,STH PBM,Repair of Distressed Pavement $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-021 - Highway Department,Highway,STH PBM,Gravel Shoulders $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 55 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 143 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53324-022 - Highway Department,Highway,STH PBM,Paved Shoulders $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-031 - Highway Department,Highway,STH PBM,Sweeping Pavement $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-032 - Highway Department,Highway,STH PBM,Traffic Control $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-033 - Highway Department,Highway,STH PBM,Surveillance $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-041 - Highway Department,Highway,STH PBM,Mowing $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-042 - Highway Department,Highway,STH PBM,Litter Pickup $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-043 - Highway Department,Highway,STH PBM,Woody Vegetation $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-044 - Highway Department,Highway,STH PBM,Control of Unwanted Vegetation $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-051 - Highway Department,Highway,STH PBM,Clean Repair Drainage Structure $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-052 - Highway Department,Highway,STH PBM,Maintain Roadside Drainage $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-053 - Highway Department,Highway,STH PBM,Maintain Repair Buildings $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-054 - Highway Department,Highway,STH PBM,Maintain Facility Grounds $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-055 - Highway Department,Highway,STH PBM,Maintain Safety Appurtenances $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-061 - Highway Department,Highway,STH PBM,Maintain Repair Superstructure $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-062 - Highway Department,Highway,STH PBM,Maintain Repair Substructure $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-063 - Highway Department,Highway,STH PBM,Waterway Slope Repair $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-064 - Highway Department,Highway,STH PBM,Lift Bridge and Ferry Operations $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 56 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 144 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53324-065 - Highway Department,Highway,STH PBM,Traffic Cntrl Struc/Bridge Insp. $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-071 - Highway Department,Highway,STH PBM,Plow & Apply Chemicals $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-072 - Highway Department,Highway,STH PBM,Non Storm Related Winter Activ $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-073 - Highway Department,Highway,STH PBM,Apply Liquid Anti Ice Chemicals $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-078 - Highway Department,Highway,STH PBM,Trucking Salt Shed to Shed $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-079 - Highway Department,Highway,STH PBM,Trucking Salt from Depot $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-081 - Highway Department,Highway,STH PBM,Permanent Sign Repair $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-085 - Highway Department,Highway,STH PBM,Temp/Emergency Sign Repair $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-091 - Highway Department,Highway,STH PBM,Fixed Cost Reimbursements $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-093 - Highway Department,Highway,STH PBM,Supervision Engineering $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-094 - Highway Department,Highway,STH PBM,Training $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53324-095 - Highway Department,Highway,STH PBM,Back Pay $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53330 - Highway Department,Highway,District Maintenance $260,993.87 $378,750.00 $201,522.02 $441,500.00 $454,000.00 701-45-53330-140 - Highway Department,Highway,District Maintenance,Materials $114,038.63 $0.00 $87,145.47 $0.00 $0.00 701-45-53330-182 - Highway Department,Highway,District Maintenance,Bridge Maint $15,454.41 $0.00 $0.00 $0.00 $0.00 701-45-53330-186 - Highway Department,Highway,District Maintenance,Vegetation $20,034.58 $0.00 $10,679.16 $0.00 $0.00 Tuesday, September 29, 2026 Pages 57 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 145 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 701-45-53330-188 - Highway Department,Highway,District Maintenance,Paving $50,392.19 $0.00 $0.00 $0.00 $0.00 701-45-53330-190 - Highway Department,Highway,District Maintenance,Shoulder Maint $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53330-192 - Highway Department,Highway,District Maintenance,Surface Maint $15,354.36 $0.00 $1,105.13 $0.00 $0.00 701-45-53330-194 - Highway Department,Highway,District Maintenance,Snow/Ice Control $9,619.37 $0.00 $7,912.01 $0.00 $0.00 701-45-53330-196 - Highway Department,Highway,District Maintenance,Transport Material $34,753.50 $0.00 $24,097.23 $0.00 $0.00 701-45-53330-201 - Highway Department,Highway,District Maintenance,Drainage Maint $9,822.72 $0.00 $45.99 $0.00 $0.00 701-45-53330-202 - Highway Department,Highway,District Maintenance,Sign Maint $1,532.27 $0.00 $328.41 $0.00 $0.00 701-45-53330-206 - Highway Department,Highway,District Maintenance,Cracksealing $15,852.52 $0.00 $6,938.10 $0.00 $0.00 701-45-53330-208 - Highway Department,Highway,District Maintenance,Storm Damage $0.00 $0.00 $0.00 $0.00 $0.00 701-45-53330-284 - Highway Department,Highway,District Maintenance,General Maintenance $10,326.67 $0.00 $54.12 $0.00 $0.00 701-45-53330-620 - Highway Department,Highway,District Maintenance,Fuel Equipment $146.90 $0.00 $0.00 $0.00 $0.00 701-45-53340 - Highway Department,Highway,Highway Bridge Program $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $6,267,266.05 $5,889,489.00 $4,202,438.75 $6,312,664.00 $7,732,507.00 Expenditure Totals $5,580,655.61 $5,889,489.00 $4,611,440.84 $6,312,664.00 $7,732,507.00 Fund Total: Highway Department $686,610.44 $0.00 ($409,002.09) $0.00 $0.00 Fund: 702 Internal Service Chargebacks Revenue 702-00 - Internal Service Chargebacks,General $70,463.66 $25,000.00 $23,380.70 $25,000.00 $25,000.00 Revenue Totals $70,463.66 $25,000.00 $23,380.70 $25,000.00 $25,000.00 Expenditures 702-00 - Internal Service Chargebacks,General $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 58 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 146 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator 702-00-54720 - Internal Service Chargebacks,General,Veteran's Office $0.00 $0.00 $0.00 $0.00 $0.00 702-00-59101 - Internal Service Chargebacks,General,Misc. Stationery and Supplies $0.00 $0.00 $0.00 $0.00 $0.00 702-00-59104 - Internal Service Chargebacks,General,Postage $55,298.58 $25,000.00 $29,170.16 $25,000.00 $25,000.00 702-45-53333 - Internal Service Chargebacks,Highway,AMORTIZATION GASB 87 $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $70,463.66 $25,000.00 $23,380.70 $25,000.00 $25,000.00 Expenditure Totals $55,298.58 $25,000.00 $29,170.16 $25,000.00 $25,000.00 Fund Total: Internal Service Chargebacks $15,165.08 $0.00 ($5,789.46) $0.00 $0.00 Fund: 802 Senior Center Trust Grant 85.21 Revenue 802-00 - Senior Center Trust Grant 85.21,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Senior Center Trust Grant 85.21 $0.00 $0.00 $0.00 $0.00 $0.00 Fund: 815 Trust Fund Dog Licenses Revenue 815-00 - Trust Fund Dog Licenses,General $18,764.20 $20,000.00 $15,818.35 $20,000.00 $20,000.00 Revenue Totals $18,764.20 $20,000.00 $15,818.35 $20,000.00 $20,000.00 Expenditures 815-00-56900 - Trust Fund Dog Licenses,General,Dog Tags $310.00 $0.00 $260.00 $0.00 $0.00 815-00-59210 - Trust Fund Dog Licenses,General,Tranfer to General Fund $20,000.00 $20,000.00 $0.00 $20,000.00 $20,000.00 Revenue Totals: $18,764.20 $20,000.00 $15,818.35 $20,000.00 $20,000.00 Expenditure Totals $20,310.00 $20,000.00 $260.00 $20,000.00 $20,000.00 Fund Total: Trust Fund Dog Licenses ($1,545.80) $0.00 $15,558.35 $0.00 $0.00 Fund: 820 Timber Sales Revenue 820-00 - Timber Sales,General $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Totals: $0.00 $0.00 $0.00 $0.00 $0.00 Fund Total: Timber Sales $0.00 $0.00 $0.00 $0.00 $0.00 Tuesday, September 29, 2026 Pages 59 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 147 of 149 2025 Actual Amount 2025 Amended Budget 2026 Actual Amount 2026 Amended Budget 2027 Administrator Fund: 855 Trust Fund-CDBG Housing Rehab. Revenue 855-00 - Trust Fund-CDBG Housing Rehab.,General $47,353.00 $40,000.00 ($30,004.06) $15,000.00 $0.00 Revenue Totals $47,353.00 $40,000.00 ($30,004.06) $15,000.00 $0.00 Expenditures 855-00 - Trust Fund-CDBG Housing Rehab.,General $21,405.00 $40,000.00 $0.00 $0.00 $0.00 Revenue Totals: $47,353.00 $40,000.00 ($30,004.06) $15,000.00 $0.00 Expenditure Totals $21,405.00 $40,000.00 $0.00 $0.00 $0.00 Fund Total: Trust Fund-CDBG Housing Rehab. $25,948.00 $0.00 ($30,004.06) $15,000.00 $0.00 Revenue Grand Totals: $47,040,071.67 $42,599,727.00 $33,837,867.60 $43,954,770.00 $46,961,167.00 Expenditure Grand Totals: $44,879,472.63 $42,629,973.00 $34,971,948.33 $43,831,768.00 $47,006,028.00 Net Grand Totals: $2,160,599.04 ($30,246.00) ($1,134,080.73) $123,002.00 ($44,861.00) Tuesday, September 29, 2026 Pages 60 of 60 user: Rhandi Ehn Annual Budget by Organization Report SAWYER COUNTY Summary Page 148 of 149 GENERAL FUND EXPENDITURE AND OTHER USES: 2026 Budget 2027 Proposed Percentage Change General Government 5,597,233$ 5,606,173 $ Public Safety 10,140,102$ 10,453,886 $ Public Works 821,853$ 828,002 $ Health & Human Services 124,336$ 159,502 $ Culture, Recreation and Education 572,251$ 577,712 $ Conservation & Development 1,233,322$ 1,242,489 $ Other Financing Uses 647,985$ 672,146 $ Total Expenditures and Other Uses 19,137,082$ 19,539,910 $ 2.10% REVENUE AND OTHER SOURCES: Property Tax Levy 7,645,062$ 7,814,728 $ Taxes (other than levy) 3,733,457$ 3,933,457 $ Intergovernmental Grants & Aids 1,724,782$ 1,741,319 $ Licenses & Permits 328,350$ 313,350 $ Fines, Forfeitures & Penalties 20,000$ 15,000 $ Public Charges for Services 3,977,350$ 3,894,295 $ Intergovernmental Charges for Services 60,844$ 61,325 $ Miscellaneous Revenues 1,180,900$ 1,396,436 $ Other Financing Sources 466,337$ 370,000 $ Total Revenues and Other Sources 19,137,082$ 19,539,910 $ 2.10% Estimated Fund Balance Total Revenues Total Expenditures Estimated Fund Balance Property Tax Levy 1/1/2027 12/31/2027 General Fund 13,599,384 $ 19,189,910 $ 19,539,910 $ 13,249,384 $ 5,824,237 $ Special Revenue Funds 3,211,454 $ 12,230,691 $ 12,682,552 $ 2,759,593 $ 4,928,934 $ Debt Service Funds 36,350 $ 3,783,382 $ 3,778,382 $ 41,350 $ 3,778,382 $ Capital Projects Funds Internal Service Funds 3,200,497 $ 3,229,677 $ $ 3,227,677 3,202,497 $ - $ Highway Department 4,075,218 $ $ 7,232,507 $ 7,732,507 3,575,218 $ $ 1,957,600 Office Expense - $ 25,000 $ 25,000 $ - $ $ - Fiduciary Fund 22,556 $ 20,000 $ 20,000 $ 22,556 $ $ - Total 24,145,459 $ 45,711,167 $ 47,006,028 $ 22,850,598 $ 16,489,153 $ 2026 Budget 2026 Levy Rate Per $1,000 2027 Proposed Budget 2027 Levy Rate Per $1,000 Percent Change County Equalized Value (TID Out) $ 6,553,427,500 $ 7,448,958,300 13.67% Total County Tax Levy $ 15,955,777 $2.43 $ 16,495,627 $2.21 3.38% Debt Service $ 3,497,082 $0.53 $ 3,778,382 $0.51 8.04% Library $ 402,296 $0.06 $ 405,457 $0.05 0.79% EMS - Operating $ 1,516,075 $0.23 $ 1,585,034 $0.21 4.55% EMS - Capital $ 0 $0.00 $ 0 $0.00 Culverts $ 61,624 $0.01 $ 82,600 $0.01 34.04% Operating $ 10,468,354 $1.60 $ 10,637,680 $1.43 1.62% State Charges $ 10,346 $0.00 $ 6,474 $0.00 Tax Rate (Per $1,000 Valuation) $ 2.43 $ 2.21 -9.05% NOTICE IS HEREBY GIVEN, That on October 15, 2026 at 6:00 PM at the Sawyer County Courthouse, Hayward, Wisconsin, the County Board will hold a public hearing on the proposed budget for the year 2027. The following is a summary of the proposed 2027 budget. A detailed account of the proposed budget is available on the County website or may be inspected at the County Administration offices. NOTICE OF PUBLIC BUDGET HEARING FOR SAWYER COUNTY, WISCONSIN 2027 BUDGET Governmental and Proprietary Funds Combined Page 149 of 149