Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, August 13, 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. CONSIDER APPROVAL OF MINUTES FROM PREVIOUS MEETING a. Draft Finance Minutes 7.9.26 9. TREASURER'S REPORT a. Preliminary 2027 Budget Request Page 1 of 18 2 b. Treasurer's Report 10. FINANCE DEPARTMENT REPORT a. Monthly Sales Tax Report b. Budget Performance Report c. CIP Purchases d. 2027 Department Requested Budget Update 11. DEPARTMENT BUDGET PERFORMANCE REPORTS a. County Clerk Budget Performance Report b. Treasurer Budget Performance Report c. ROD Budget Performance Report 12. INVESTMENTS REVIEW AND UPDATE a. June Investment Report 13. BOARD APPOINTED COMMITTEE UPDATES 14. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 15. FUTURE AGENDA ITEMS 16. FINALIZATION OF BUSINESS 17. NEXT MEETING DATE /TIME: SEPTEMBER 10, 2026 18. ADJOURNMENT 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. Page 2 of 18 3 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 18 Minutes of the July 9, 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 Stacey Hessel Liz Klein Marc Helwig Ron Buckholtz Steve Kariainen Rhandi Ehn 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 Minutes from the previous meeting dated: June 11, 2026 Motion to approve made by: Mr. Helwig Second by: Mr. Hoehne Motion carried without negative vote. Treasurer’s Report – Mr. Lehner provided a written report on tax collections and delinquent parcels and reported on topics covered at the Wisconsin County Treasurers Association conference he attended. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for June 2026, and June CIP purchases. 2027 Budget Update— Department heads have turned in staff and CIP requests and Finance is meeting with departments to review budget numbers as they come in. Department Financial Updates-- Ambulance Department---Ms. Ehn reviewed June 2026 financials for the Ambulance Department. Medical Examiner Department—Ms. Ehn reviewed June 2026 Financials for the Medical Examiner Department. Emergency Management Department— Ms. Ehn reviewed June 2026 Financials for the Emergency Management Department. General Government-- Ms. Ehn reviewed June 2026 Financials for General Government. Investments Review and Update— The May investment report was provided: interest rates are holding above 3%; County CD investments are still exceeding 2025 returns. Page 4 of 18 Resolution 2026-____Weiss and Winter Library Support—Mr. Markgren presented the need for a resolution setting funding for the libraries. The resolution sets funding for Weiss and Winter libraries at the greater of 150% of the Wisconsin Act 150 circulation support formula amount or 102.5% of the previous year’s County allocation, and is supported by members and boards of both libraries and was approved by the Economic Development and UW Extension committee. Motion to approve Resolution 2026-___Weiss and Winter Library Support for consideration by the County Board by: Ms. Hessel Second by: Mr. Helwig Motion carried without negative vote. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – None Future Agenda Items – Resolutions to set funding for SRC and Namekagon Transit Adjournment – 8:57 am Next Meeting- August 13, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 5 of 18 Finance Meeting – August 13th, 2026 Treasurer’s Report 2026 INREM update • The Hearing date is set for August 17th. We have 37 properties on the In Rem, 7 more came off in the month of July. Update county land sales • 4 properties still on the list to sell 2026 total tax collection by the treasurer’s office to date is $10,076,037.36 Delinquent List • Total Delinquent Amount - Including Interest and Penalty as of August 1st, 2026 is $1,131,703.05. In month of July there was $203,116.44 of delinquent taxes collected of which $25,518.17 was interest, penalties and fees. 2026 2026 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 Page 6 of 18 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February March April May June July Average August % Ave September % Ave October % Ave November % Ave December % Ave Total % Inc 2021 161,382 151,846 126,061 126,683 131,194 147,924 249,469 156,366 240,248 154% 245,188 157% 259,373 166% 201,664 129% 193,515 124% 2,234,547 2022 151,646 160,903 142,260 184,720 180,576 257,182 265,808 191,871 267,126 139% 308,640 161% 274,157 143% 226,158 118% 217,112 113% 2,636,288 17.98% 2023 169,407 220,504 161,008 179,589 169,445 243,473 277,796 203,032 338,392 167% 295,423 146% 282,416 139% 292,345 144% 227,311 112% 2,857,109 8.38% 2024 173,881 238,746 162,431 170,325 197,071 250,657 272,963 209,439 359,677 172% 318,236 152% 271,466 130% 325,289 155% 217,279 104% 2,958,021 3.53% 2025 241,814 233,374 185,118 165,531 217,014 207,365 338,216 226,919 356,801 157% 302,553 133% 327,683 144% 236,593 104% 262,678 116% 3,074,740 3.95% 2026 209,447 234,616 200,614 215,399 237,660 237,768 334,765 238,610 376,291 357,173 344,497 310,387 271,239 3,329,856 8.30% 5 Year Ave 158% 150% 144% 130% 114% 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 2,046,560 2,403,733 2,748,230 3,058,617 3,329,856 26 vs '25 (%) -13.4% -6.6% -2.4% 4.1% 5.3% 6.8% 5.2% 5.2% 6.9% 6.7% 8.8% 8.3% 26 vs '25 ($) (32,367) (31,125) (15,629) 34,239 54,885 85,288 81,837 101,327 155,947 172,761 246,555 255,116 - 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 18 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 3,575,242.44 2,553,744.56 58 68,457.00 68,457.12 (.12) 100 5,000.00 3,908.09 1,091.91 78 60,000.00 57,208.23 2,791.77 95 10,000.00 3,120.75 6,879.25 31 145,000.00 .00 145,000.00 0 150,000.00 104,005.49 45,994.51 69 40,000.00 26,001.03 13,998.97 65 5,000.00 2,840.00 2,160.00 57 3,000.00 1,102.11 1,897.89 37 .00 4,200.00 (4,200.00) +++ 4,588.00 4,588.31 (.31) 100 16,000.00 15,904.00 96.00 99 21,000.00 22,396.99 (1,396.99) 107 3,250,000.00 1,670,269.11 1,579,730.89 51 575,000.00 85,732.40 489,267.60 15 45,000.00 .00 45,000.00 0 .00 200,000.00 (200,000.00) +++ 2,000,000.00 1,214,682.52 785,317.48 61 .00 100.00 (100.00) +++ .00 130,655.88 (130,655.88) +++ 1,000.00 738.13 261.87 74 700,000.00 446,825.78 253,174.22 64 2,800.00 2,800.00 .00 100 .00 9,445.62 (9,445.62) +++ 1,000.00 284.48 715.52 28 5,000.00 .00 5,000.00 0 265,000.00 156,218.65 108,781.35 59 392,874.00 .00 392,874.00 0 $13,894,706.00 $7,806,727.13 $6,087,978.87 56% $361,376.00 $372,463.73 ($11,087.73) 103% $350,000.00 $74,202.00 $275,798.00 21% $15,000.00 $7,489.70 $7,510.30 50% Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Department 09 - Medical Examiner Totals Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals 49300 Use of Prior Years' Fund Balance Department 00 - General Totals 48614 P-Card Rebate; P-Card Program 48915 Indirect Cost 48300 Profit on Tax Deed Sales 48600 Misc. General Revenue 48100 Interest on Investments 48200 Rent of County Offices and Bldgs 46900 Public Records Request 46810-000 FORESTRY PERMITS 46810-10% Cty Stumpage Due to Townships 46810 County Forest Stumpage 43415 St.Aid/Rsource Aid-S.23.09(18) 43650 St. Aid 43400 Sales Tax Income 43410 Shared Revenues 41807 Tower Rentals 43302 DNR 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 08/04/2026 11:20:33 AM Page 1 of 3 Page 8 of 18 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account $39,900.00 $23,311.30 $16,588.70 58% $0.00 $200.00 ($200.00) +++ $36,000.00 $15,186.33 $20,813.67 42% $295,000.00 $218,747.34 $76,252.66 74% $500.00 $354.00 $146.00 71% $14,000.00 $9,943.50 $4,056.50 71% $16,519.00 $195.00 $16,324.00 1% $340,350.00 $225,211.08 $115,138.92 66% $80,400.00 $58,695.58 $21,704.42 73% $900.00 $700.00 $200.00 78% $22,000.00 $14,975.00 $7,025.00 68% $0.00 $896.84 ($896.84) +++ $50,000.00 $31,064.80 $18,935.20 62% $204,000.00 $150,330.62 $53,669.38 74% $28,000.00 $5,731.60 $22,268.40 20% $2,918,738.00 $1,569,407.10 $1,349,330.90 54% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $21,321.05 $62,428.95 25% $326,300.00 $172,690.57 $153,609.43 53% $13,572.00 $385.00 $13,187.00 3% $19,137,082.00 $10,780,229.27 $8,356,852.73 56% $647,985.00 $399,527.70 $248,457.30 62% $79,992.00 $40,412.85 $39,579.15 51% $216,757.00 $123,235.99 $93,521.01 57% $755,030.00 $428,413.71 $326,616.29 57% $525,000.00 $281,184.50 $243,815.50 54% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $29,232.75 $54,025.25 35% $172,978.00 $96,064.46 $76,913.54 56% $234,900.00 $120,197.97 $114,702.03 51% $161,164.00 $84,897.79 $76,266.21 53% $570,020.00 $327,282.80 $242,737.20 57% $328,946.00 $191,966.24 $136,979.76 58% $366,921.00 $163,224.14 $203,696.86 44% $246,562.00 $114,598.80 $131,963.20 46% $301,054.00 $169,124.72 $131,929.28 56% $255,591.00 $129,954.25 $125,636.75 51%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 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 Run by Rhandi Ehn on 08/04/2026 11:20:33 AM Page 2 of 3 Page 9 of 18 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account $127,655.00 $56,404.45 $71,250.55 44% $615,230.00 $320,232.34 $294,997.66 52% $488,107.00 $283,390.66 $204,716.34 58% $2,300.00 $1,451.76 $848.24 63% $37,000.00 $13,719.04 $23,280.96 37% $564,474.00 $308,080.57 $256,393.43 55% $1,443,867.00 $1,239,646.89 $204,220.11 86% $7,032,303.00 $3,598,072.57 $3,434,230.43 51% $109,217.00 $55,736.47 $53,480.53 51% $2,918,738.00 $1,606,441.22 $1,312,296.78 55% $152,061.00 $101,316.18 $50,744.82 67% $124,336.00 $100,256.98 $24,079.02 81% $342,515.00 $192,535.19 $149,979.81 56% $215,121.00 $109,224.99 $105,896.01 51% $19,137,082.00 $10,685,827.98 $8,451,254.02 56% 19,137,082.00 10,780,229.27 8,356,852.73 56% 58% Net of Fund Balance Draw to HHS 19,137,082.00 10,685,827.98 8,451,254.02 56% $0.00 $94,401.29 ($94,401.29) 9,929,620.00 5,305,583.72 4,624,036.28 53% 9,929,620.00 5,970,257.63 3,959,362.37 60% $0.00 ($664,673.91) $664,673.91 6,312,664.00 3,207,768.79 3,104,895.21 51% 6,312,664.00 2,679,375.27 3,633,288.73 42% $0.00 $528,393.52 ($528,393.52) Year to date transfer to HHS included Year to date transfer from General Fund included REVENUE TOTALS EXPENSE TOTALS Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals EXPENSE TOTALS Fund 225 - Human Services Totals Fund 225 - Human Services Totals REVENUE TOTALS EXPENSE TOTALS Fund 100 - General Fund Totals Fund 100 - General Fund Totals REVENUE TOTALS Department 57 - Veteran's Administration Totals EXPENSE TOTALS Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Run by Rhandi Ehn on 08/04/2026 11:20:33 AM Page 3 of 3 Page 10 of 18 July 2026 Date Amount Item Issue 7/2/2026 84,168.94$ Highway- 1 Ton Dump Truck 2026 7/2/2026 55,500.00$ Highway- Hot Patch Trailer 2026 7/2/2026 68,826.26$ Highway- Sign Truck (Chassis Only) 2026 7/2/2026 79,000.00$ Highway- Tractor 2026 7/2/2026 26,200.00$ Highway- Rotary Cutter 2026 7/30/2026 7,150.00$ Zoning- Fish Trap Dam Upgrade 2025 Total 320,845.20$ Monthly CIP Purchases Page 11 of 18 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 11 - County Clerk 44200 Marr./D.Partner Licenses-Co. Share 3,900.00 .00 3,900.00 825.00 .00 2,685.00 1,215.00 69 46115 Clerk's Election Revenue 36,000.00 .00 36,000.00 364.16 .00 20,624.30 15,375.70 57 48600 Misc. General Revenue .00 .00 .00 .00 .00 2.00 (2.00) +++ Department 11 - County Clerk Totals $39,900.00 $0.00 $39,900.00 $1,189.16 $0.00 $23,311.30 $16,588.70 58% REVENUE TOTALS $39,900.00 $0.00 $39,900.00 $1,189.16 $0.00 $23,311.30 $16,588.70 58% EXPENSE Department 11 - County Clerk State Account 51420 - County Clerk Expenses 50111 Regular Salaries 123,687.00 .00 123,687.00 9,243.28 .00 68,694.18 54,992.82 56 50144 Term Life Ins./Employer's Share 30.00 .00 30.00 2.20 .00 15.20 14.80 51 50147 Workers Comp 251.00 .00 251.00 14.79 .00 110.85 140.15 44 50151 FICA-Employer's Share 9,462.00 .00 9,462.00 694.55 .00 5,115.11 4,346.89 54 50152 Retirement-Employer's Share 8,905.00 .00 8,905.00 665.50 .00 4,945.88 3,959.12 56 50154 Hospital and Health Insurance 21,763.00 .00 21,763.00 .00 .00 11,689.44 10,073.56 54 50155 Flex Administration Fees 52.00 .00 52.00 .00 .00 30.45 21.55 59 50156 Health Reimb. Acct. 2,000.00 .00 2,000.00 .00 .00 2,000.00 .00 100 50225 Telephone 400.00 .00 400.00 162.16 .00 329.64 70.36 82 50311 Postage 3,500.00 .00 3,500.00 160.74 .00 1,374.41 2,125.59 39 50312 Office Supplies 2,400.00 .00 2,400.00 .00 .00 468.05 1,931.95 20 50313 Printing 1,200.00 .00 1,200.00 22.20 .00 185.17 1,014.83 15 50325 Registration Fees/Training 750.00 .00 750.00 .00 .00 440.00 310.00 59 50329 Subscriptions 1,000.00 .00 1,000.00 .00 .00 125.70 874.30 13 50335 Meal Expenses 100.00 .00 100.00 .00 .00 11.00 89.00 11 50339 Travel 1,300.00 .00 1,300.00 .00 .00 1,332.84 (32.84) 103 50513 Public Liability Insurance 100.00 .00 100.00 .00 .00 87.00 13.00 87 State Account 51420 - County Clerk Expenses Totals $176,900.00 $0.00 $176,900.00 $10,965.42 $0.00 $96,954.92 $79,945.08 55% State Account 51440 - Election Expenses 50220 Contracted Expenses 22,000.00 .00 22,000.00 .00 .00 138.28 21,861.72 1 50313 Printing 24,000.00 .00 24,000.00 .00 .00 19,514.44 4,485.56 81 50321 Publications/Legal Notices 12,000.00 .00 12,000.00 .00 .00 3,590.33 8,409.67 30 State Account 51440 - Election Expenses Totals $58,000.00 $0.00 $58,000.00 $0.00 $0.00 $23,243.05 $34,756.95 40% Department 11 - County Clerk Totals $234,900.00 $0.00 $234,900.00 $10,965.42 $0.00 $120,197.97 $114,702.03 51% EXPENSE TOTALS $234,900.00 $0.00 $234,900.00 $10,965.42 $0.00 $120,197.97 $114,702.03 51% Fund 100 - General Fund Totals REVENUE TOTALS 39,900.00 .00 39,900.00 1,189.16 .00 23,311.30 16,588.70 58% EXPENSE TOTALS 234,900.00 .00 234,900.00 10,965.42 .00 120,197.97 114,702.03 51% Fund 100 - General Fund Totals ($195,000.00) $0.00 ($195,000.00) ($9,776.26) $0.00 ($96,886.67) ($98,113.33) Run by Rhandi Ehn on 08/04/2026 11:15:32 AM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Page 12 of 18 Grand Totals REVENUE TOTALS 39,900.00 .00 39,900.00 1,189.16 .00 23,311.30 16,588.70 58% EXPENSE TOTALS 234,900.00 .00 234,900.00 10,965.42 .00 120,197.97 114,702.03 51% Grand Totals ($195,000.00) $0.00 ($195,000.00) ($9,776.26) $0.00 ($96,886.67) ($98,113.33) Run by Rhandi Ehn on 08/04/2026 11:15:32 AM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Page 13 of 18 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 17 - Treasurer 46120 County Treasurer's Fees .00 .00 .00 .00 .00 200.00 (200.00) +++ Department 17 - Treasurer Totals $0.00 $0.00 $0.00 $0.00 $0.00 $200.00 ($200.00) +++ REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $200.00 ($200.00) +++ EXPENSE Department 17 - Treasurer State Account 51520 - County Treasurer Expenses 50111 Regular Salaries 177,078.00 .00 177,078.00 13,284.89 .00 98,155.26 78,922.74 55 50144 Term Life Ins./Employer's Share 91.00 .00 91.00 8.16 .00 54.32 36.68 60 50147 Workers Comp 360.00 .00 360.00 21.26 .00 158.97 201.03 44 50151 FICA-Employer's Share 13,546.00 .00 13,546.00 964.07 .00 6,903.78 6,642.22 51 50152 Retirement-Employer's Share 12,750.00 .00 12,750.00 956.50 .00 7,067.09 5,682.91 55 50154 Hospital and Health Insurance 65,646.00 .00 65,646.00 .00 .00 35,260.68 30,385.32 54 50155 Flex Administration Fees 1,525.00 .00 1,525.00 8.70 .00 180.95 1,344.05 12 50156 Health Reimb. Acct. 6,600.00 .00 6,600.00 .00 .00 6,600.00 .00 100 50219 Maintenance Contracts 16,000.00 .00 16,000.00 11,329.50 .00 13,609.50 2,390.50 85 50225 Telephone 700.00 .00 700.00 243.24 .00 494.48 205.52 71 50298 50298-211 Del. RE Tax Write-Offs 250.00 .00 250.00 .00 .00 .00 250.00 0 50298-212 RE Property Tax Write Off 1,200.00 .00 1,200.00 .00 .00 359.38 840.62 30 50298 - Totals $1,450.00 $0.00 $1,450.00 $0.00 $0.00 $359.38 $1,090.62 25% 50311 Postage 6,000.00 .00 6,000.00 21.84 .00 5,788.41 211.59 96 50312 50312 Office Supplies 3,000.00 .00 3,000.00 799.11 .00 806.78 2,193.22 27 50312-115 Bank Fees 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50312 - Totals $4,000.00 $0.00 $4,000.00 $799.11 $0.00 $806.78 $3,193.22 20% 50313 Printing 3,000.00 .00 3,000.00 37.39 .00 231.26 2,768.74 8 50314 Small Items of Equipment 650.00 .00 650.00 .00 .00 .00 650.00 0 50319 Computer Supplies 500.00 .00 500.00 .00 .00 .00 500.00 0 50321 Publications/Legal Notices 500.00 .00 500.00 .00 .00 .00 500.00 0 50324 Membership Dues 100.00 .00 100.00 .00 .00 100.00 .00 100 50325 Registration Fees/Training 500.00 .00 500.00 .00 .00 128.13 371.87 26 50329 Subscriptions 50.00 .00 50.00 .00 .00 .00 50.00 0 50335 Meal Expenses 100.00 .00 100.00 .00 .00 16.00 84.00 16 50339 Travel 2,500.00 .00 2,500.00 .00 .00 1,528.67 971.33 61 50340 Operating Supplies 50.00 .00 50.00 .00 .00 .00 50.00 0 50513 Public Liability Insurance 1,500.00 .00 1,500.00 .00 .00 1,178.50 321.50 79 State Account 51520 - County Treasurer Expenses Totals $315,196.00 $0.00 $315,196.00 $27,674.66 $0.00 $178,622.16 $136,573.84 57% Run by Rhandi Ehn on 08/04/2026 11:18:07 AM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Page 14 of 18 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 17 - Treasurer State Account 51910 - Tax Deed Expenses 50212 50212-310 Tax Deed-Abstractor 2,500.00 .00 2,500.00 .00 .00 5,850.00 (3,350.00) 234 50212 - Totals $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $5,850.00 ($3,350.00) 234% 50311 Postage 3,000.00 .00 3,000.00 32.99 .00 421.81 2,578.19 14 50321 Publications/Legal Notices 7,500.00 .00 7,500.00 2,721.25 .00 5,776.19 1,723.81 77 50390 Other Operating Expenses 750.00 .00 750.00 .00 .00 1,296.08 (546.08) 173 State Account 51910 - Tax Deed Expenses Totals $13,750.00 $0.00 $13,750.00 $2,754.24 $0.00 $13,344.08 $405.92 97% Department 17 - Treasurer Totals $328,946.00 $0.00 $328,946.00 $30,428.90 $0.00 $191,966.24 $136,979.76 58% EXPENSE TOTALS $328,946.00 $0.00 $328,946.00 $30,428.90 $0.00 $191,966.24 $136,979.76 58% Fund 100 - General Fund Totals REVENUE TOTALS .00 .00 .00 .00 .00 200.00 (200.00) +++ EXPENSE TOTALS 328,946.00 .00 328,946.00 30,428.90 .00 191,966.24 136,979.76 58% Fund 100 - General Fund Totals ($328,946.00) $0.00 ($328,946.00) ($30,428.90) $0.00 ($191,766.24) ($137,179.76) Grand Totals REVENUE TOTALS .00 .00 .00 .00 .00 200.00 (200.00) +++ EXPENSE TOTALS 328,946.00 .00 328,946.00 30,428.90 .00 191,966.24 136,979.76 58% Grand Totals ($328,946.00) $0.00 ($328,946.00) ($30,428.90) $0.00 ($191,766.24) ($137,179.76) Run by Rhandi Ehn on 08/04/2026 11:18:07 AM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Page 15 of 18 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 23 - Register of Deeds 41230 Co. Share/RE Transfer Fees 150,000.00 .00 150,000.00 21,923.34 .00 119,278.38 30,721.62 80 46130 Register of Deeds Fees 100,000.00 .00 100,000.00 12,063.78 .00 70,598.72 29,401.28 71 46135 Laredo Program Revenue 45,000.00 .00 45,000.00 5,535.30 .00 28,870.24 16,129.76 64 Department 23 - Register of Deeds Totals $295,000.00 $0.00 $295,000.00 $39,522.42 $0.00 $218,747.34 $76,252.66 74% REVENUE TOTALS $295,000.00 $0.00 $295,000.00 $39,522.42 $0.00 $218,747.34 $76,252.66 74% EXPENSE Department 23 - Register of Deeds State Account 51710 - Register of Deeds Expenses 50111 Regular Salaries 116,816.00 .00 116,816.00 9,000.16 .00 58,940.55 57,875.45 50 50144 Term Life Ins./Employer's Share 21.00 .00 21.00 2.36 .00 11.91 9.09 57 50147 Workers Comp 237.00 .00 237.00 14.40 .00 95.09 141.91 40 50151 FICA-Employer's Share 8,936.00 .00 8,936.00 659.71 .00 4,059.81 4,876.19 45 50152 Retirement-Employer's Share 8,411.00 .00 8,411.00 648.00 .00 4,243.65 4,167.35 50 50154 Hospital and Health Insurance 54,764.00 .00 54,764.00 .00 .00 23,112.54 31,651.46 42 50155 Flex Administration Fees 152.00 .00 152.00 4.35 .00 114.20 37.80 75 50156 Health Reimb. Acct. 5,600.00 .00 5,600.00 .00 .00 5,600.00 .00 100 50225 Telephone 700.00 .00 700.00 162.16 .00 329.64 370.36 47 50242 50242-312 Document Imaging Maint. 20,000.00 .00 20,000.00 4,919.29 .00 8,927.72 11,072.28 45 50242 - Totals $20,000.00 $0.00 $20,000.00 $4,919.29 $0.00 $8,927.72 $11,072.28 45% 50311 Postage 1,000.00 .00 1,000.00 28.16 .00 216.45 783.55 22 50312 Office Supplies 1,500.00 .00 1,500.00 .00 .00 158.56 1,341.44 11 50313 Printing 3,000.00 .00 3,000.00 20.46 .00 570.86 2,429.14 19 50314 Small Items of Equipment 900.00 .00 900.00 299.00 .00 583.99 316.01 65 50315 50315-313 Books/Indexes 1,200.00 .00 1,200.00 .00 .00 .00 1,200.00 0 50315 - Totals $1,200.00 $0.00 $1,200.00 $0.00 $0.00 $0.00 $1,200.00 0% 50325 Registration Fees/Training 800.00 .00 800.00 .00 .00 125.00 675.00 16 50329 Subscriptions 250.00 .00 250.00 .00 .00 .00 250.00 0 50335 Meal Expenses 100.00 .00 100.00 .00 .00 .00 100.00 0 50339 Travel 2,000.00 .00 2,000.00 .00 .00 166.46 1,833.54 8 50340 Operating Supplies .00 .00 .00 .00 .00 23.60 (23.60) +++ 50513 Public Liability Insurance 175.00 .00 175.00 .00 .00 87.00 88.00 50 State Account 51710 - Register of Deeds Expenses Totals $226,562.00 $0.00 $226,562.00 $15,758.05 $0.00 $107,367.03 $119,194.97 47% State Account 51715 - Laredo Expense 50220 Contracted Expenses 20,000.00 .00 20,000.00 1,259.70 .00 7,231.77 12,768.23 36 State Account 51715 - Laredo Expense Totals $20,000.00 $0.00 $20,000.00 $1,259.70 $0.00 $7,231.77 $12,768.23 36% Department 23 - Register of Deeds Totals $246,562.00 $0.00 $246,562.00 $17,017.75 $0.00 $114,598.80 $131,963.20 46% Run by Rhandi Ehn on 08/04/2026 11:19:16 AM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Page 16 of 18 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 TOTALS $246,562.00 $0.00 $246,562.00 $17,017.75 $0.00 $114,598.80 $131,963.20 46% Fund 100 - General Fund Totals REVENUE TOTALS 295,000.00 .00 295,000.00 39,522.42 .00 218,747.34 76,252.66 74% EXPENSE TOTALS 246,562.00 .00 246,562.00 17,017.75 .00 114,598.80 131,963.20 46% Fund 100 - General Fund Totals $48,438.00 $0.00 $48,438.00 $22,504.67 $0.00 $104,148.54 ($55,710.54) Grand Totals REVENUE TOTALS 295,000.00 .00 295,000.00 39,522.42 .00 218,747.34 76,252.66 74% EXPENSE TOTALS 246,562.00 .00 246,562.00 17,017.75 .00 114,598.80 131,963.20 46% Grand Totals $48,438.00 $0.00 $48,438.00 $22,504.67 $0.00 $104,148.54 ($55,710.54) Run by Rhandi Ehn on 08/04/2026 11:19:16 AM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 07/31/26 Include Rollup Account and Rollup to Account Page 17 of 18 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,771,531 $2,763,200 $2,664,744 3.670% WISC - General Fund $2,454,857 $2,447,561 $1,809,361 3.637% WISC- Debt Service $406,187 $405,013 $258,244 3.637% WISC- Note Proceeds $2,653,774 $2,645,886 $188,282 3.637% Ampersand MMA $6,585,737 $3,437,597 $3,195,250 3.710% Ampersand CD - Jan 26 $0 $0 $3,007,721 4.290% Frandsen Bank & Trust CD - May 25 $0 $0 $0 4.900% PMA CD - August 26 $3,109,095 $3,098,705 $3,143,694 4.818% Ampersand CD - June 2026 $0 $3,121,588 $3,002,580 4.170% PMA CD- August 25 $0 $0 4.820% Frandsen Bank CD- Jan 27 $3,046,875 $3,037,500 3.750% Checking Accounts Frandsen Bank & Trust $6,761,858 $6,204,350 $5,430,461 3.000% FBT CDBG $0 $0 $19,907 FBT Elderly Transport $54,200 $54,199 $54,195 Bank First - EMSMC $85,444 $33,529 $78,617 Wells Fargo $0 $0 $3,000 Wells Fargo/SCA $0 $0 $8,229 Total $27,929,558 $27,249,128 $22,864,285 Receipts $3,173,644 $3,792,249 $2,952,940 Disbursements ($2,493,214) ($3,003,642) ($4,444,941) Monthly Interest Earned (Debt Service $9,061 $9,250 $1,515 Monthly Interest Earned (Operating) $78,159 $73,405 $63,387 Total Interest Earned $87,220 $82,655 $64,902 YTD Interest Earned $489,924 $402,704 $438,795 Opioid Unspent $316,195 LATCF Unspent $755,464 June 2026 Page 18 of 18