Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, July 9, 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. June 11, 2026 Draft Minutes 9. TREASURER'S REPORT a. Treasurer's Report Page 1 of 23 2 10. FINANCE DEPARTMENT REPORT a. Monthly Sales Tax Report b. Budget Performance Report c. CIP Purchases d. 2027 Budget Update 11. DEPARTMENT BUDGET PERFORMANCE REPORTS a. Ambulance Budget Performance Report b. Medical Examiner Budget Performance Report c. Emergency Management Budget Performance Report d. General Government Budget Performance Report 12. INVESTMENTS REVIEW AND UPDATE a. May Investment Report 13. RESOLUTION 2026-____WEISS AND WINTER LIBRARY SUPPORT (DISCUSSION AND POSSIBLE ACTION) a. Resolution 2026-____Weiss and Winter Library Support 14. BOARD APPOINTED COMMITTEE UPDATES 15. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 16. FUTURE AGENDA ITEMS 17. FINALIZATION OF BUSINESS 18. NEXT MEETING DATE /TIME: AUGUST 13, 2026 AT 8:30AM 19. 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 Page 2 of 23 3 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 23 Minutes of the June 11, 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- Excused Mike Markgren Stacey Hessel Liz Klein Marc Helwig Ron Buckholtz Steve Kariainen Rhandi Ehn Jeff Hoehne Ron Kinsley Call to Order –Vice Chair Hessel 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: May 14, 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. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for May 2026, and May CIP purchases. The 2027 Budget Timeline was reviewed and approved on a motion by: Mr. Kariainen Second by: Mr. Helwig Motion carried without negative vote. The 2027 Budget Parameters were approved on a motion by: M4. Helwig Second by: Mr. Hoehne Motion carried without negative vote. Department Financial Updates-- Airport Department---Ms. Ehn reviewed May 2026 financials for the Airport Department. UW Extension Department—Ms. Ehn reviewed May 2026 Financials for the UW Extension Department. Investments Review and Update— The April investment report was provided: interest rates are holding above 3%; County CD investments are still exceeding 2025 returns. Page 4 of 23 CD Purchase—Ms. Ehn reviewed numbers from PMA, Frandsen and Ampersand Banks; Frandsen offered the best return. Motion to purchase the CD from Frandsen Bank by: Ms. Hessel Second by: Mr. Helwig Motion carried without negative vote. Meadowbrook Radio Tower- Mr. Markgren updated the committee that the most recent GenComm estimate came in higher than the approved amount at Public Safety but has since been revised downward to just the cost to run electric power to the site. That cost is approximately $39,000 and can be drawn from contingency so no action was needed by the Finance Committee. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – Ms. Ehn noted that the annual audit started this week. Ms. Hessel asked about signing up for the WCA conference in September. Future Agenda Items – None Adjournment – 8:49 am Next Meeting- July 9, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 5 of 23 Finance Meeting – July 9th, 2026 Treasurer’s Report 2026 INREM update • The Finale redemption date July 10th and Hearing date August 17th were both set. We have 44 properties on the In Rem, 2 came off in the month of June. Update county land sales • 4 properties still on the list to sell Delinquent List • Total Delinquent Amount - Including Interest and Penalty as of July 1st, 2026 is $1,435,237.68. In month of June there was $100,418.19 of delinquent taxes collected of which $1650.32 was interest and penalties. 2026 2026 January February March April May June July 5 yrs 50 49 47 0 33 31 29 4 yrs 28 23 23 0 14 15 15 3 yrs 124 106 101 0 111 106 106 2 yrs 319 275 249 0 221 216 203 1 yr 13224 11001 1921 0 1755 1711 1641 Tota l 13745 11454 2341 0 2134 2079 1994 WTCA June conference in Oshkosh Update. • Bankruptcy, County lands sales. Johnson Financial gave a market and financial update. WRS spoke about benefits. Andy Phillips gave us updates on Elliott et al. v. State of Wisconsin and Pung vs Isabella County law suits. Page 6 of 23 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February March April May June Average July % Ave August % Ave September % Ave October % Ave November % Ave December % of Ave Total % Inc 2021 161,382 151,846 126,061 126,683 131,194 147,924 140,848 249,469 177% 240,248 171% 245,188 174% 259,373 184% 201,664 143% 193,515 137% 2,234,547 2022 151,646 160,903 142,260 184,720 180,576 257,182 179,548 265,808 148% 267,126 149% 308,640 172% 274,157 153% 226,158 126% 217,112 121% 2,636,288 17.98% 2023 169,407 220,504 161,008 179,589 169,445 243,473 190,571 277,796 146% 338,392 178% 295,423 155% 282,416 148% 292,345 153% 227,311 119% 2,857,109 8.38% 2024 173,881 238,746 162,431 170,325 197,071 250,657 198,852 272,963 137% 359,677 181% 318,236 160% 271,466 137% 325,289 164% 217,279 109% 2,958,021 3.53% 2025 241,814 233,374 185,118 165,531 217,014 207,365 208,369 338,216 162% 356,801 171% 302,553 145% 327,683 157% 236,593 114% 262,678 126% 3,074,740 3.95% 2026 209,447 234,616 200,614 215,399 237,660 237,768 222,584 343,010 377,960 358,910 346,704 311,471 272,854 3,346,413 8.84% 5 Year Ave 154% 170% 161% 156% 140% 123% 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 1,678,514 2,056,474 2,415,384 2,762,088 3,073,559 3,346,413 26 vs '25 (%) -13.4% -6.6% -2.4% 4.1% 5.3% 6.8% 5.7% 5.7% 7.5% 7.2% 9.3% 8.8% 26 vs '25 ($) (32,367) (31,125) (15,629) 34,239 54,885 85,288 90,082 111,241 167,598 186,619 261,497 271,673 - 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 December2021-Projected 2026 Sawyer County Sales Tax Total 2021 2022 2023 2024 2025 2026 Page 7 of 23 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 3,064,493.52 3,064,493.48 50 68,457.00 68,457.12 (.12) 100 5,000.00 3,890.16 1,109.84 78 60,000.00 56,670.63 3,329.37 94 10,000.00 70.58 9,929.42 1 145,000.00 .00 145,000.00 0 150,000.00 81,064.01 68,935.99 54 40,000.00 20,265.69 19,734.31 51 5,000.00 2,343.43 2,656.57 47 3,000.00 930.20 2,069.80 31 .00 3,000.00 (3,000.00) +++ 4,588.00 .00 4,588.00 0 16,000.00 13,916.00 2,084.00 87 21,000.00 22,396.99 (1,396.99) 107 3,250,000.00 1,097,736.52 2,152,263.48 34 575,000.00 .00 575,000.00 0 45,000.00 .00 45,000.00 0 2,000,000.00 1,061,624.96 938,375.04 53 .00 100.00 (100.00) +++ .00 113,649.48 (113,649.48) +++ 1,000.00 738.13 261.87 74 700,000.00 349,754.77 350,245.23 50 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 0 265,000.00 133,901.70 131,098.30 51 392,874.00 .00 392,874.00 0 $13,894,706.00 $6,107,533.99 $7,787,172.01 44% $361,376.00 $184,460.71 $176,915.29 51% $350,000.00 $64,049.00 $285,951.00 18% $15,000.00 $5,528.50 $9,471.50 37% Account Account Description 41150 Forest Crop Taxes 41110 General Property Taxes 41120 Personal Property Aid Fund 100 - General Fund REVENUE Department 00 - General 41801 Interest on Taxes 41802 Penalties on Taxes 41241 Donations/Contributions 41151 Managed Forest Land Program 41151-125 Managed Forest Land/DNR 20% 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 46810 County Forest Stumpage 46810-000 FORESTRY PERMITS 43415 St.Aid/Rsource Aid-S.23.09(18) 43400 Sales Tax Income 43410 Shared Revenues 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 Department 09 - Medical Examiner Totals 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 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Run by Rhandi Ehn on 06/30/2026 07:12:44 AM Page 1 of 3 Page 8 of 23 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account $39,900.00 $22,122.14 $17,777.86 55% $0.00 $150.00 ($150.00) +++ $36,000.00 $297.50 $35,702.50 1% $295,000.00 $174,629.20 $120,370.80 59% $500.00 $351.00 $149.00 70% $14,000.00 $7,768.50 $6,231.50 55% $16,519.00 $0.00 $16,519.00 0% $340,350.00 $190,561.08 $149,788.92 56% $80,400.00 $58,639.58 $21,760.42 73% $900.00 $700.00 $200.00 78% $22,000.00 $12,300.00 $9,700.00 56% $0.00 $896.84 ($896.84) +++ $50,000.00 $31,064.80 $18,935.20 62% $204,000.00 $89,748.96 $114,251.04 44% $28,000.00 $4,891.60 $23,108.40 17% $2,918,738.00 $1,306,924.67 $1,611,813.33 45% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $3,336.75 $80,413.25 4% $326,300.00 $81,316.34 $244,983.66 25% $13,572.00 $280.00 $13,292.00 2% $19,137,082.00 $8,347,551.16 $10,789,530.84 44% $647,985.00 $344,936.68 $303,048.32 53% $79,992.00 $30,394.86 $49,597.14 38% $216,757.00 $100,133.79 $116,623.21 46% $755,030.00 $348,520.57 $406,509.43 46% $525,000.00 $236,474.50 $288,525.50 45% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $18,674.78 $64,583.22 22% $172,978.00 $77,316.21 $95,661.79 45% $234,900.00 $101,114.38 $133,785.62 43% $161,164.00 $66,722.13 $94,441.87 41% $570,020.00 $267,126.29 $302,893.71 47% $328,946.00 $147,916.31 $181,029.69 45% $366,921.00 $132,692.16 $234,228.84 36% $246,562.00 $89,866.12 $156,695.88 36% 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 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 03 - Circuit Court Totals Department 02 - Administration Totals Department 01 - County Board Totals Department 00 - General Totals REVENUE TOTALS EXPENSE Department 00 - General Department 57 - Veteran's Administration Totals Department 56 - Child Support Agency 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 23 - Register of Deeds Totals Run by Rhandi Ehn on 06/30/2026 07:12:44 AM Page 2 of 3 Page 9 of 23 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account $301,054.00 $137,557.48 $163,496.52 46% $255,591.00 $107,264.18 $148,326.82 42% $127,655.00 $2,601.29 $125,053.71 2% $615,230.00 $256,771.74 $358,458.26 42% $488,107.00 $230,412.59 $257,694.41 47% $2,300.00 $1,385.56 $914.44 60% $37,000.00 $13,719.04 $23,280.96 37% $564,474.00 $251,796.14 $312,677.86 45% $1,443,867.00 $1,214,336.29 $229,530.71 84% $7,032,303.00 $2,941,991.80 $4,090,311.20 42% $109,217.00 $44,364.66 $64,852.34 41% $2,918,738.00 $1,315,433.32 $1,603,304.68 45% $152,061.00 $68,287.48 $83,773.52 45% $124,336.00 $94,103.10 $30,232.90 76% $342,515.00 $155,226.25 $187,288.75 45% $215,121.00 $83,253.31 $131,867.69 39% $19,137,082.00 $8,880,393.01 $10,256,688.99 46% 19,137,082.00 8,347,551.16 10,789,530.84 44% 45% Net of Fund Balance Draw to HHS 19,137,082.00 8,880,393.01 10,256,688.99 46% $0.00 ($532,841.85) $532,841.85 9,929,620.00 3,803,852.20 6,125,767.80 38% 9,929,620.00 4,834,187.84 5,095,432.16 49% $0.00 ($1,030,335.64) $1,030,335.64 6,312,664.00 2,178,330.80 4,134,333.20 35% 6,312,664.00 2,267,353.76 4,045,310.24 36% $0.00 ($89,022.96) $89,022.96 Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Department 24 - Land Records Totals Year to date transfer to HHS included Year to date transfer from General Fund included REVENUE TOTALS EXPENSE TOTALS Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals Fund 225 - Human Services Totals Fund 225 - Human Services Totals REVENUE TOTALS EXPENSE TOTALS EXPENSE TOTALS Fund 100 - General Fund Totals Fund 100 - General Fund Totals REVENUE TOTALS Department 57 - Veteran's Administration Totals EXPENSE TOTALS Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Run by Rhandi Ehn on 06/30/2026 07:12:44 AM Page 3 of 3 Page 10 of 23 June 2026 Date Amount Item Issue 6/4/2025 22,280.32$ 2026 Ford Explorer Upfit- Sheriff 2026 6/4/2026 19,537.88$ 2026 Chevy Tahoe Upfit-Sheriff 2026 Total 41,818.20$ Monthly CIP Purchases Page 11 of 23 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 .00 758,037.48 758,037.52 50 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 1,250,000.00 103,024.46 .00 452,197.99 797,802.01 36 46231 Ambulance Fees Washburn County Billings 34,200.00 .00 34,200.00 34,200.00 .00 34,200.00 .00 100 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 $263,564.04 $0.00 $1,306,924.67 $1,611,813.33 45% REVENUE TOTALS $2,918,738.00 $0.00 $2,918,738.00 $263,564.04 $0.00 $1,306,924.67 $1,611,813.33 45% EXPENSE Department 38 - Ambulance Service State Account 52300 - Ambulance - Hayward 50111 Regular Salaries 1,422,785.00 .00 1,422,785.00 49,119.34 .00 582,128.67 840,656.33 41 50112 Salaries Overtime 235,405.00 .00 235,405.00 7,719.86 .00 127,374.37 108,030.63 54 50144 Term Life Ins./Employer's Share 236.00 .00 236.00 26.08 .00 129.69 106.31 55 50147 Workers Comp 60,439.00 .00 60,439.00 1,530.31 .00 19,652.24 40,786.76 33 50151 FICA-Employer's Share 126,852.00 .00 126,852.00 4,201.49 .00 52,956.27 73,895.73 42 50152 Retirement-Employer's Share 119,390.00 .00 119,390.00 3,801.09 .00 48,791.24 70,598.76 41 50154 Hospital and Health Insurance 288,256.00 .00 288,256.00 .00 .00 131,663.46 156,592.54 46 50155 50155 Flex Administration Fees 877.00 .00 877.00 8.70 .00 321.90 555.10 37 50155-HSA HSA Admin Fee 98.00 .00 98.00 .00 .00 38.50 59.50 39 50155 - Totals $975.00 $0.00 $975.00 $8.70 $0.00 $360.40 $614.60 37% 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 3,275.00 .00 7,138.99 20,861.01 25 50216 Janitorial Supplies 500.00 .00 500.00 .00 .00 1,658.18 (1,158.18) 332 50217 50217-301 Donation Expense .00 .00 .00 .00 .00 2,701.94 (2,701.94) +++ 50217 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,701.94 ($2,701.94) +++ 50218 50218 Professional Services .00 .00 .00 2,871.00 .00 11,130.90 (11,130.90) +++ 50218-323 Garbage 1,000.00 .00 1,000.00 .00 .00 57.49 942.51 6 50218 - Totals $1,000.00 $0.00 $1,000.00 $2,871.00 $0.00 $11,188.39 ($10,188.39) 1119% 50220 50220 Contracted Expenses 50,000.00 .00 50,000.00 675.00 .00 9,860.03 40,139.97 20 50220-337 Ambulance Fee Collection Costs 60,000.00 .00 60,000.00 .00 .00 22,427.96 37,572.04 37 50220 - Totals $110,000.00 $0.00 $110,000.00 $675.00 $0.00 $32,287.99 $77,712.01 29% Run by Rhandi Ehn on 06/29/2026 10:01:34 PM Page 1 of 3 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 12 of 23 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 50221 Water and Sewer 2,000.00 .00 2,000.00 99.09 .00 495.45 1,504.55 25 50222 Electric 4,500.00 .00 4,500.00 350.75 .00 2,052.90 2,447.10 46 50224 Heating Fuels 3,000.00 .00 3,000.00 52.53 .00 5,130.02 (2,130.02) 171 50225 Telephone 7,000.00 .00 7,000.00 .00 .00 2,561.94 4,438.06 37 50241 Repairs/Maintenance-Vehicles 30,000.00 .00 30,000.00 969.52 .00 10,540.47 19,459.53 35 50242 Repair & Maint. 7,500.00 .00 7,500.00 .00 .00 1,099.85 6,400.15 15 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 5.92 394.08 1 50312 Office Supplies 1,000.00 .00 1,000.00 .00 .00 181.37 818.63 18 50313 Printing 1,200.00 .00 1,200.00 .00 .00 133.97 1,066.03 11 50314 Small Items of Equipment 2,500.00 .00 2,500.00 .00 .00 277.97 2,222.03 11 50329 Subscriptions 25,000.00 .00 25,000.00 .00 .00 21,173.02 3,826.98 85 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 .00 100,000.00 310.86 .00 42,623.90 57,376.10 43 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 .00 319.24 2,180.76 13 50346 - Totals $2,500.00 $0.00 $2,500.00 $0.00 $0.00 $319.24 $2,180.76 13% 50351 Vehicle Fuel 35,000.00 .00 35,000.00 .00 .00 10,923.93 24,076.07 31 50515 Indirect Cost 250,000.00 .00 250,000.00 22,316.95 .00 133,901.70 116,098.30 54 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 $97,327.57 $0.00 $1,308,752.91 $1,595,185.09 45% State Account 52305 - Ambulance - Ojibwa 50218 50218-323 Garbage 1,500.00 .00 1,500.00 196.26 .00 1,003.49 496.51 67 50218 - Totals $1,500.00 $0.00 $1,500.00 $196.26 $0.00 $1,003.49 $496.51 67% 50221 Water and Sewer 4,800.00 .00 4,800.00 .00 .00 1,422.22 3,377.78 30 50222 Electric 2,500.00 .00 2,500.00 217.07 .00 1,178.39 1,321.61 47 50224 Heating Fuels 2,500.00 .00 2,500.00 .00 .00 681.00 1,819.00 27 50225 Telephone 1,000.00 .00 1,000.00 450.00 .00 1,653.44 (653.44) 165 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 Run by Rhandi Ehn on 06/29/2026 10:01:34 PM Page 2 of 3 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 13 of 23 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 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 $863.33 $0.00 $6,680.41 $8,119.59 45% Department 38 - Ambulance Service Totals $2,918,738.00 $0.00 $2,918,738.00 $98,190.90 $0.00 $1,315,433.32 $1,603,304.68 45% EXPENSE TOTALS $2,918,738.00 $0.00 $2,918,738.00 $98,190.90 $0.00 $1,315,433.32 $1,603,304.68 45% Fund 100 - General Fund Totals REVENUE TOTALS 2,918,738.00 .00 2,918,738.00 263,564.04 .00 1,306,924.67 1,611,813.33 45% EXPENSE TOTALS 2,918,738.00 .00 2,918,738.00 98,190.90 .00 1,315,433.32 1,603,304.68 45% Fund 100 - General Fund Totals $0.00 $0.00 $0.00 $165,373.14 $0.00 ($8,508.65) $8,508.65 Grand Totals REVENUE TOTALS 2,918,738.00 .00 2,918,738.00 263,564.04 .00 1,306,924.67 1,611,813.33 45% EXPENSE TOTALS 2,918,738.00 .00 2,918,738.00 98,190.90 .00 1,315,433.32 1,603,304.68 45% Grand Totals $0.00 $0.00 $0.00 $165,373.14 $0.00 ($8,508.65) $8,508.65 Run by Rhandi Ehn on 06/29/2026 10:01:34 PM Page 3 of 3 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 14 of 23 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 09 - Medical Examiner 46128 Cremation Permits 7,500.00 .00 7,500.00 51.70 .00 2,998.60 4,501.40 40 46129 Death Certificates 7,500.00 .00 7,500.00 100.00 .00 2,529.90 4,970.10 34 Department 09 - Medical Examiner Totals $15,000.00 $0.00 $15,000.00 $151.70 $0.00 $5,528.50 $9,471.50 37% REVENUE TOTALS $15,000.00 $0.00 $15,000.00 $151.70 $0.00 $5,528.50 $9,471.50 37% EXPENSE Department 09 - Medical Examiner State Account 51270 - Medical Examiner Expenses 50111 Regular Salaries 38,500.00 .00 38,500.00 1,019.36 .00 14,627.50 23,872.50 38 50147 Workers Comp 429.00 .00 429.00 7.74 .00 177.43 251.57 41 50151 FICA-Employer's Share 1,032.00 .00 1,032.00 77.98 .00 877.17 154.83 85 50152 Retirement-Employer's Share 972.00 .00 972.00 .00 .00 .00 972.00 0 50157 Employee Education and Training 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50225 Telephone 100.00 .00 100.00 .00 .00 .00 100.00 0 50252 Pathology 30,000.00 .00 30,000.00 .00 .00 1,816.01 28,183.99 6 50311 Postage 200.00 .00 200.00 .00 .00 54.35 145.65 27 50312 Office Supplies 150.00 .00 150.00 .00 .00 591.72 (441.72) 394 50313 Printing 100.00 .00 100.00 .00 .00 .00 100.00 0 50329 Subscriptions 7,175.00 .00 7,175.00 .00 .00 205.80 6,969.20 3 50335 Meal Expenses 100.00 .00 100.00 .00 .00 .00 100.00 0 50339 Travel 1,000.00 .00 1,000.00 .00 .00 324.80 675.20 32 50340 Operating Supplies 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 State Account 51270 - Medical Examiner Expenses Totals $83,258.00 $0.00 $83,258.00 $1,105.08 $0.00 $18,674.78 $64,583.22 22% Department 09 - Medical Examiner Totals $83,258.00 $0.00 $83,258.00 $1,105.08 $0.00 $18,674.78 $64,583.22 22% EXPENSE TOTALS $83,258.00 $0.00 $83,258.00 $1,105.08 $0.00 $18,674.78 $64,583.22 22% Fund 100 - General Fund Totals REVENUE TOTALS 15,000.00 .00 15,000.00 151.70 .00 5,528.50 9,471.50 37% EXPENSE TOTALS 83,258.00 .00 83,258.00 1,105.08 .00 18,674.78 64,583.22 22% Fund 100 - General Fund Totals ($68,258.00) $0.00 ($68,258.00) ($953.38) $0.00 ($13,146.28) ($55,111.72) Grand Totals REVENUE TOTALS 15,000.00 .00 15,000.00 151.70 .00 5,528.50 9,471.50 37% EXPENSE TOTALS 83,258.00 .00 83,258.00 1,105.08 .00 18,674.78 64,583.22 22% Grand Totals ($68,258.00) $0.00 ($68,258.00) ($953.38) $0.00 ($13,146.28) ($55,111.72) Run by Rhandi Ehn on 06/29/2026 10:08:11 PM Page 1 of 1 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 15 of 23 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 41 - Emergency Management 43590 State Aid-EMPG 38,000.00 .00 38,000.00 .00 .00 .00 38,000.00 0 43592 State Aid-EPCRA 6,071.00 .00 6,071.00 .00 .00 .00 6,071.00 0 43613 State Aid/Hazmat 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 Department 41 - Emergency Management Totals $46,071.00 $0.00 $46,071.00 $0.00 $0.00 $0.00 $46,071.00 0% REVENUE TOTALS $46,071.00 $0.00 $46,071.00 $0.00 $0.00 $0.00 $46,071.00 0% EXPENSE Department 41 - Emergency Management State Account 52500 - Emergency Government Expenses 50111 Regular Salaries 66,464.00 .00 66,464.00 2,533.70 .00 29,565.05 36,898.95 44 50144 Term Life Ins./Employer's Share 18.00 .00 18.00 .89 .00 5.18 12.82 29 50147 Workers Comp 1,958.00 .00 1,958.00 56.00 .00 672.08 1,285.92 34 50151 FICA-Employer's Share 5,085.00 .00 5,085.00 193.87 .00 2,262.55 2,822.45 44 50152 Retirement-Employer's Share 9,810.00 .00 9,810.00 374.99 .00 4,375.64 5,434.36 45 50154 Hospital and Health Insurance 12,322.00 .00 12,322.00 .00 .00 5,673.06 6,648.94 46 50155 Flex Administration Fees 44.00 .00 44.00 .00 .00 3.69 40.31 8 50156 Health Reimb. Acct. 1,260.00 .00 1,260.00 .00 .00 1,260.00 .00 100 50220 Contracted Expenses 43,000.00 .00 43,000.00 .00 .00 14,875.00 28,125.00 35 50242 Repair & Maint. 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50292 Radio-Tower 8,500.00 .00 8,500.00 3,172.54 .00 8,827.02 (327.02) 104 50312 Office Supplies 400.00 .00 400.00 .00 .00 .00 400.00 0 50313 Printing 200.00 .00 200.00 .00 .00 90.55 109.45 45 50325 Registration Fees/Training 500.00 .00 500.00 .00 .00 536.26 (36.26) 107 50335 Meal Expenses .00 .00 .00 .00 .00 41.40 (41.40) +++ 50339 Travel 500.00 .00 500.00 .00 .00 .00 500.00 0 50340 Operating Supplies 1,000.00 .00 1,000.00 .00 .00 100.00 900.00 10 State Account 52500 - Emergency Government Expenses Totals $152,061.00 $0.00 $152,061.00 $6,331.99 $0.00 $68,287.48 $83,773.52 45% Department 41 - Emergency Management Totals $152,061.00 $0.00 $152,061.00 $6,331.99 $0.00 $68,287.48 $83,773.52 45% EXPENSE TOTALS $152,061.00 $0.00 $152,061.00 $6,331.99 $0.00 $68,287.48 $83,773.52 45% Fund 100 - General Fund Totals REVENUE TOTALS 46,071.00 .00 46,071.00 .00 .00 .00 46,071.00 0% EXPENSE TOTALS 152,061.00 .00 152,061.00 6,331.99 .00 68,287.48 83,773.52 45% Fund 100 - General Fund Totals ($105,990.00) $0.00 ($105,990.00) ($6,331.99) $0.00 ($68,287.48) ($37,702.52) Grand Totals REVENUE TOTALS 46,071.00 .00 46,071.00 .00 .00 .00 46,071.00 0% EXPENSE TOTALS 152,061.00 .00 152,061.00 6,331.99 .00 68,287.48 83,773.52 45% Run by Rhandi Ehn on 06/29/2026 10:09:53 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 16 of 23 Grand Totals ($105,990.00) $0.00 ($105,990.00) ($6,331.99) $0.00 ($68,287.48) ($37,702.52) Run by Rhandi Ehn on 06/29/2026 10:09:53 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 17 of 23 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 33 - Other Programs of General Gov. 43522 Environmental Impact Fee 35,000.00 .00 35,000.00 31,060.00 .00 31,060.00 3,940.00 89 48515 Donations .00 .00 .00 .00 .00 4.80 (4.80) +++ 48612 Worker's Comp rebate 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 48613 Liability Rebate 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 Department 33 - Other Programs of General Gov. Totals $50,000.00 $0.00 $50,000.00 $31,060.00 $0.00 $31,064.80 $18,935.20 62% REVENUE TOTALS $50,000.00 $0.00 $50,000.00 $31,060.00 $0.00 $31,064.80 $18,935.20 62% EXPENSE Department 33 - Other Programs of General Gov. State Account 51437 - Corporation Counsel 50212 Legal Fees 200,000.00 .00 200,000.00 20,318.00 .00 80,315.25 119,684.75 40 State Account 51437 - Corporation Counsel Totals $200,000.00 $0.00 $200,000.00 $20,318.00 $0.00 $80,315.25 $119,684.75 40% State Account 51510 - Independent Auditing 50218 Professional Services 75,000.00 .00 75,000.00 5,000.00 .00 8,310.00 66,690.00 11 State Account 51510 - Independent Auditing Totals $75,000.00 $0.00 $75,000.00 $5,000.00 $0.00 $8,310.00 $66,690.00 11% State Account 51515 - Cost Allocation Audit 50000 Miscellaneous Expense 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 State Account 51515 - Cost Allocation Audit Totals $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $0.00 $4,000.00 0% State Account 51518 - Financial System 50219 Maintenance Contracts 42,000.00 .00 42,000.00 .00 .00 43,578.21 (1,578.21) 104 State Account 51518 - Financial System Totals $42,000.00 $0.00 $42,000.00 $0.00 $0.00 $43,578.21 ($1,578.21) 104% State Account 51960 - Property Liability Insurance 50513 Public Liability Insurance 245,000.00 .00 245,000.00 (7,393.40) .00 356,351.60 (111,351.60) 145 State Account 51960 - Property Liability Insurance Totals $245,000.00 $0.00 $245,000.00 ($7,393.40) $0.00 $356,351.60 ($111,351.60) 145% State Account 55110 - Northern Waters Library System 50280 Library Payments 26,080.00 .00 26,080.00 .00 .00 26,080.00 .00 100 State Account 55110 - Northern Waters Library System Totals $26,080.00 $0.00 $26,080.00 $0.00 $0.00 $26,080.00 $0.00 100% State Account 55111 - Reimb. Out of County Libraries 50280 Library Payments 26,797.00 .00 26,797.00 .00 .00 26,797.18 (.18) 100 State Account 55111 - Reimb. Out of County Libraries Totals $26,797.00 $0.00 $26,797.00 $0.00 $0.00 $26,797.18 ($0.18) 100% State Account 55115 - Sherman & Ruth Weiss Community L 50280 Library Payments 245,000.00 .00 245,000.00 .00 .00 245,000.00 .00 100 State Account 55115 - Sherman & Ruth Weiss Community L Totals $245,000.00 $0.00 $245,000.00 $0.00 $0.00 $245,000.00 $0.00 100% State Account 55116 - Winter Public Library 50280 Library Payments 78,253.00 .00 78,253.00 .00 .00 78,253.00 .00 100 State Account 55116 - Winter Public Library Totals $78,253.00 $0.00 $78,253.00 $0.00 $0.00 $78,253.00 $0.00 100% Run by Rhandi Ehn on 06/29/2026 10:11:09 PM Page 1 of 3 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 18 of 23 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 33 - Other Programs of General Gov. State Account 55117 - LCO Community Library 50280 Library Payments 26,166.00 .00 26,166.00 .00 .00 26,166.05 (.05) 100 State Account 55117 - LCO Community Library Totals $26,166.00 $0.00 $26,166.00 $0.00 $0.00 $26,166.05 ($0.05) 100% State Account 55460 - Sawyer County Fair 50220 Contracted Expenses 40,000.00 .00 40,000.00 .00 .00 40,000.00 .00 100 State Account 55460 - Sawyer County Fair Totals $40,000.00 $0.00 $40,000.00 $0.00 $0.00 $40,000.00 $0.00 100% State Account 56300 - Regional Planning Commission 50220 Contracted Expenses 35,898.00 .00 35,898.00 .00 .00 35,898.00 .00 100 State Account 56300 - Regional Planning Commission Totals $35,898.00 $0.00 $35,898.00 $0.00 $0.00 $35,898.00 $0.00 100% State Account 56320 - Project ITBEC (Economic Devel.) 50327 Promotion/Tourism 3,000.00 .00 3,000.00 .00 .00 3,000.00 .00 100 State Account 56320 - Project ITBEC (Economic Devel.) Totals $3,000.00 $0.00 $3,000.00 $0.00 $0.00 $3,000.00 $0.00 100% State Account 56670 - Senior Resource Center 50220 Contracted Expenses 155,000.00 .00 155,000.00 .00 .00 155,000.00 .00 100 State Account 56670 - Senior Resource Center Totals $155,000.00 $0.00 $155,000.00 $0.00 $0.00 $155,000.00 $0.00 100% State Account 56680 - Economic Development Projects 50327 Promotion/Tourism 30,000.00 .00 30,000.00 30,000.00 .00 30,000.00 .00 100 State Account 56680 - Economic Development Projects Totals $30,000.00 $0.00 $30,000.00 $30,000.00 $0.00 $30,000.00 $0.00 100% State Account 56700 - Hayward Lakes Visitors & Conv. 50327 Promotion/Tourism 50,000.00 .00 50,000.00 .00 .00 50,000.00 .00 100 State Account 56700 - Hayward Lakes Visitors & Conv. Totals $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $50,000.00 $0.00 100% State Account 59105 - Contingency Fund 50000 Miscellaneous Expense 150,586.00 .00 150,586.00 .00 .00 .00 150,586.00 0 State Account 59105 - Contingency Fund Totals $150,586.00 $0.00 $150,586.00 $0.00 $0.00 $0.00 $150,586.00 0% State Account 59115 - Clean Sweep Program 50220 Contracted Expenses 9,587.00 .00 9,587.00 .00 .00 9,587.00 .00 100 50327 Promotion/Tourism 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 State Account 59115 - Clean Sweep Program Totals $11,087.00 $0.00 $11,087.00 $0.00 $0.00 $9,587.00 $1,500.00 86% Department 33 - Other Programs of General Gov. Totals $1,443,867.00 $0.00 $1,443,867.00 $47,924.60 $0.00 $1,214,336.29 $229,530.71 84% EXPENSE TOTALS $1,443,867.00 $0.00 $1,443,867.00 $47,924.60 $0.00 $1,214,336.29 $229,530.71 84% Fund 100 - General Fund Totals REVENUE TOTALS 50,000.00 .00 50,000.00 31,060.00 .00 31,064.80 18,935.20 62% EXPENSE TOTALS 1,443,867.00 .00 1,443,867.00 47,924.60 .00 1,214,336.29 229,530.71 84% Fund 100 - General Fund Totals ($1,393,867.00) $0.00 ($1,393,867.00) ($16,864.60) $0.00 ($1,183,271.49) ($210,595.51) Run by Rhandi Ehn on 06/29/2026 10:11:09 PM Page 2 of 3 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 19 of 23 Grand Totals REVENUE TOTALS 50,000.00 .00 50,000.00 31,060.00 .00 31,064.80 18,935.20 62% EXPENSE TOTALS 1,443,867.00 .00 1,443,867.00 47,924.60 .00 1,214,336.29 229,530.71 84% Grand Totals ($1,393,867.00) $0.00 ($1,393,867.00) ($16,864.60) $0.00 ($1,183,271.49) ($210,595.51) Run by Rhandi Ehn on 06/29/2026 10:11:09 PM Page 3 of 3 Budget Performance Report Date Range 01/01/26 - 06/30/26 Include Rollup Account and Rollup to Account Page 20 of 23 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,763,200 $2,754,715 $2,655,231 3.630% WISC - General Fund $2,447,561 $2,440,113 $1,802,992 3.603% WISC- Debt Service $405,013 $403,814 $257,362 3.603% WISC- Note Proceeds $2,645,886 $2,637,835 $187,648 3.603% Ampersand MMA $3,437,597 $3,424,983 $3,183,580 3.760% Ampersand CD - Jan 26 $0 $0 $3,005,984 4.290% Frandsen Bank & Trust CD - May 25 $0 $0 $0 4.900% PMA CD - August 26 $3,098,705 $3,088,315 $0 4.818% Ampersand CD - June 2026 $3,121,588 $3,113,775 $300,000 4.170% PMA CD- August 25 $0 $3,131,089 4.820% Frandsen Bank CD- Jan 27 $3,037,500 $3,028,125 3.750% Checking Accounts Frandsen Bank & Trust $6,204,350 $5,449,733 $6,916,050 3.000% FBT CDBG $0 $31,051 $19,636 FBT Elderly Transport $54,199 $54,199 $45,452 Bank First - EMSMC $33,529 $33,862 $139,942 Wells Fargo $0 $0 $3,000 Wells Fargo/SCA $0 $0 $8,319 Total $27,249,128 $26,460,521 $24,356,285 Receipts $3,792,249 $2,049,782 $6,632,975 Disbursements ($3,003,642) ($3,068,129) ($5,684,284) Monthly Interest Earned (Debt Service $9,250 $8,952 $1,572 Monthly Interest Earned (Operating) $73,405 $70,792 $70,959 Total Interest Earned $82,655 $79,745 $72,351 YTD Interest Earned $402,704 $320,049 $373,893 Opioid Unspent $315,741 LATCF Unspent $755,464 May 2026 Page 21 of 23 Resolution #____-2026 A RESOLUTION SUPPORTING THE WEISS COMMUNITY LIBRARY AND THE WINTER PUBLIC LIBRARY AND ESTABLISHING THE SAWYER COUNTY LIBRARY ALLOCATION FORMULA WHEREAS, the Weiss Community Library in Hayward and the Winter Public Library provide essential educational, informational, cultural, and technological resources that serve residents throughout Sawyer County; and WHEREAS, public libraries play a vital role in promoting literacy, supporting lifelong learning, and enhancing the quality of life for Sawyer County citizens, businesses, and students; and WHEREAS, the services provided by these libraries directly support the County’s goals of community development, workforce readiness, and economic vitality by ensuring equitable access to knowledge and technology; and WHEREAS, Sawyer County has historically supported the Weiss Community Library and the Winter Public Library through annual County allocations that far exceed the Wisconsin Act 150 library funding formula; and WHEREAS, it is the intent of Sawyer County to continue recognizing and supporting the outstanding work of both libraries in serving County residents and promoting community well- being; NOW, THEREFORE, BE IT RESOLVED, that the Sawyer County Board of Supervisors, meeting in regular session, hereby expresses its full support and appreciation for the Weiss Community Library and the Winter Public Library, and acknowledges the valuable role both play in fostering education, community connection, and economic development across Sawyer County; and BE IT FURTHER RESOLVED, that Sawyer County’s annual library allocation shall be the greater of: • 150% of the Wisconsin Act 150 circulation formula amount, or • 102.5% of the previous year’s County allocation, to ensure consistent and sustainable funding for both libraries; and BE IT FINALLY RESOLVED, that copies of this resolution be forwarded to the Weiss Community Library Board and the Winter Public Library Board to demonstrate Sawyer County’s continued commitment to strong and accessible public library services. Page 22 of 23 This Resolution is recommended for adoption by the Sawyer County Board of Supervisors at its meeting on July 16, 2026, by this Sawyer County Economic Development & UW-Extension Committee this 6th Day of July, 2026. ________________________________ ___________________________________ John Righeimer, Chair Randy Neumann, Member ________________________________ ___________________________________ Stacey Hessel, Vice Chair Steve Longtine, Member ________________________________ Jim Miller, Member And this Resolution is recommended for adoption by the Sawyer County Board of Supervisors at its meeting on July 16, 2026, by this Sawyer County Finance Committee this 9th Day of July, 2026. ________________________________ ___________________________________ John Righeimer, Chair Marc Helwig, Member ________________________________ ___________________________________ Stacey Hessel, Vice Chair Jeff Hoehne, Member ________________________________ Steve Kariainen, Member __________________________________________________________________________________ This Resolution is hereby adopted by the Sawyer County Board of Supervisors this 16th day of July, 2026. _______________________________________ _____________________________________ Ron Kinsley, Chair, Sawyer County Board of Supervisors Liz Klein, County Clerk Page 23 of 23