Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, June 11, 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 on an item. 8. CONSIDER APPROVAL OF MINUTES FROM PREVIOUS MEETING a. Draft Finance Minutes 5.14.2026 9. TREASURER'S REPORT a. Treasurer's Report 10. FINANCE DEPARTMENT REPORT Page 1 of 19 2 a. Monthly Sales Tax Report b. Budget Performance Report c. CIP Purchases d. 2027 Budget Timeline (Discussion and Possible Action) e. 2027 Budget Parameters (Discussion and Possible Action) 11. DEPARTMENT BUDGET PERFORMANCE REPORTS a. Airport 2026 Budget Performance Report b. UW Extension Budget Performance Report 12. INVESTMENTS REVIEW AND UPDATE a. April Investment Report b. CD Purchase (Discussion and Possible Action) 13. MEADOWBROOK TOWER COST INCREASE (DISCUSSION AND POSSIBLE ACTION) 14. BOARD APPOINTED COMMITTEE UPDATES 15. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 16. FUTURE AGENDA ITEMS 17. NEXT MEETING DATE /TIME: JULY 9, 2026 AT 8:30AM 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. Copy sent via email to: Committee Members, Associated Staff and News Media. Note: Any Page 2 of 19 3 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 19 Minutes of the May 14, 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 –Clerk Klein 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. Election of Finance Chair & Vice Chair— Ms. Hessel nominated Mr. Righeimer for Chair. Mr. Righeimer accepted the nomination. No other nominations being received, voting proceeded by secret ballot. Ballots were collected by Deputy Clerk Bruce, tallied by Clerks Klein and Bruce, and Mr. Righeimer was unanimously elected Chair of the Finance Committee. Mr. Righeimer nominated Ms. Hessel for Vice Chair. Ms. Hessel thanked the committee for the consideration. No other nominations being received, voting proceeded by secret ballot. Ballots were collected by Deputy Clerk Bruce, tallied by Clerks Klein and Bruce, and Ms. Hessel was elected Vice Chair of the Finance Committee. The meeting was turned over to Chairman Righeimer. Meeting Agenda – Set Public Comments – None Minutes from the previous meeting dated: April 9, 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. The In Rem “Notice of Commencement” on Delinquent 2021-2022 parcels was published April 27th , 2026. Fifty-one certified notification letters were sent out: the final redemption date is July 10, 2026. Tax deeded land sales- one bid was accepted by LWFRC, four unsold parcels will go back out for round two bidding at a lower minimum price approved by LWFRC. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for April 2026, and April CIP purchases. Department Financial Updates-- Circuit Court Department---Ms. Ehn reviewed April 2026 financials for the Circuit Court Department. April numbers are on track for this department. Page 4 of 19 Criminal Justice Department—Ms. Ehn reviewed April 2026 Financials for the Criminal Justice Department. April numbers are track for this department. Family Court Department—Ms. Ehn reviewed April 2026 Financials for the Family Court Department. There is currently no Family Court Commissioner so revenues and expenses are at zero for this department. District Attorney Department—Ms. Ehn reviewed April 2026 Financials for the Criminal Justice Department. This department has Victim Witness Grant Revenue that comes in July for the first half of the year and January for the second half. Investments Review and Update— The March investment report was provided: interest rates are dropping; County CD investments are still holding above 4% and interest is $16,000 above April 2025 numbers. 2027 Budget Timeline- Ms. Ehn presented the timeline and parameters of the 2027 Budget work to the committee. Meadowbrook Radio Tower- Mr. Markgren updated the committee that the Bug Tussel tower in Meadowbrook has stalled and the county is looking to build a tower instead. Mr. Markgren reviewed the projected cost of $250,000 and recommended passing a resolution to fund the project at that amount with $167,000 from contingency funds leftover from the Radio project issue, and the remaining $83,000 can be drawn from Resource Development. Leasing space to a cellular phone company is a potential revenue source. Motion to approve Resolution 2026-____ Meadowbrook Public Safety Radio Tower Upgrade Project at $250,000 was made by: Ms. Hessel Second by: Mr. Hoehne Motion carried without negative vote. The Resolution is contingent upon approval by Zoning in June. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – Ms. Ehn attended the WGFOA spring conference in Oshkosh and was awarded a National GFOA scholarship to obtain CPFO certification for government finance officials. Future Agenda Items – None Adjournment – 9:06 am Next Meeting- June 11, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 5 of 19 Finance Meeting – June 11, 2026 Treasurer’s Report I will be attending the WTCA June conference in Oshkosh June 9th thru the 12th. 2026 INREM update • The Finale redemption date July 10th and Hearing date August 17th were both set. Update county land sales • 2 of 7 properties was sold. Delinquent List • Total Delinquent Amount - Including Interest and Penalty as of May 1st, 2026 is $1,435237.68. In Month of May there was $101,752.80 delinquent taxes collected of which $15001.46 was interest and penalties. 2026 2026 January February March April May June 5 yrs 50 49 47 0 33 31 4 yrs 28 23 23 0 14 15 3 yrs 124 106 101 0 111 106 2 yrs 319 275 249 0 221 216 1 yr 13224 11001 1921 0 1755 1711 Total 13745 11454 2341 0 2134 2079 Page 6 of 19 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February March April May Average June % Ave July % Ave August % Ave September % Ave October % Ave November % Ave December % Ave Total % Inc 2021 161,382 151,846 126,061 126,683 131,194 139,433 147,924 106% 249,469 179% 240,248 172% 245,188 176% 259,373 186% 201,664 145% 193,515 139% 2,234,547 2022 151,646 160,903 142,260 184,720 180,576 164,021 257,182 157% 265,808 162% 267,126 163% 308,640 188% 274,157 167% 226,158 138% 217,112 132% 2,636,288 17.98% 2023 169,407 220,504 161,008 179,589 169,445 179,991 243,473 135% 277,796 154% 338,392 188% 295,423 164% 282,416 157% 292,345 162% 227,311 126% 2,857,109 8.38% 2024 173,881 238,746 162,431 170,325 197,071 188,491 250,657 133% 272,963 145% 359,677 191% 318,236 169% 271,466 144% 325,289 173% 217,279 115% 2,958,021 3.53% 2025 241,814 233,374 185,118 165,531 217,014 208,570 207,365 99% 338,216 162% 356,801 171% 302,553 145% 327,683 157% 236,593 113% 262,678 126% 3,074,740 3.95% 2026 209,447 234,616 200,614 215,399 237,660 219,547 276,876 352,280 388,624 369,737 356,195 320,955 280,432 3,442,835 11.97% 5 Year Ave 126% 160% 177% 168% 162% 146% 128% 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 1,374,612 1,726,891 2,115,516 2,485,252 2,841,447 3,162,402 3,442,835 26 vs '25 (%) -13.4% -6.6% -2.4% 4.1% 5.3% 9.9% 8.7% 8.8% 10.6% 10.3% 12.5% 12.0% 26 vs '25 ($) (32,367) (31,125) (15,629) 34,239 54,885 124,396 138,459 170,283 237,466 265,978 350,340 368,095 - 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 19 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 2,553,744.60 3,575,242.40 42 68,457.00 68,457.12 (.12) 100 5,000.00 3,890.16 1,109.84 78 60,000.00 56,275.33 3,724.67 94 10,000.00 45.10 9,954.90 0 145,000.00 .00 145,000.00 0 150,000.00 74,759.49 75,240.51 50 40,000.00 18,689.53 21,310.47 47 5,000.00 2,203.43 2,796.57 44 3,000.00 870.20 2,129.80 29 .00 2,400.00 (2,400.00) +++ 4,588.00 .00 4,588.00 0 16,000.00 11,928.00 4,072.00 75 21,000.00 22,367.72 (1,367.72) 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 2,000,000.00 871,619.34 1,128,380.66 44 .00 80.00 (80.00) +++ .00 92,537.74 (92,537.74) +++ 1,000.00 738.13 261.87 74 700,000.00 301,442.42 398,557.58 43 2,800.00 2,800.00 .00 100 .00 9,245.62 (9,245.62) +++ 1,000.00 55.00 945.00 6 5,000.00 .00 5,000.00 0 265,000.00 111,584.75 153,415.25 42 392,874.00 .00 392,874.00 0 $13,894,706.00 $5,303,470.20 $8,591,235.80 38% $361,376.00 $168,752.94 $192,623.06 47% $350,000.00 $22,479.00 $327,521.00 6% $15,000.00 $5,376.80 $9,623.20 36% $39,900.00 $1,231.75 $38,668.25 3% 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 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 Department 11 - County Clerk Totals Department 09 - Medical Examiner Totals Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account Run by Rhandi Ehn on 06/03/2026 08:27:47 AM Page 1 of 3 Page 8 of 19 Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account $0.00 $150.00 ($150.00) +++ $36,000.00 $187.50 $35,812.50 1% $295,000.00 $134,963.43 $160,036.57 46% $500.00 $51.00 $449.00 10% $14,000.00 $6,081.00 $7,919.00 43% $16,519.00 $0.00 $16,519.00 0% $340,350.00 $142,263.58 $198,086.42 42% $80,400.00 $58,639.58 $21,760.42 73% $900.00 $400.00 $500.00 44% $22,000.00 $9,350.00 $12,650.00 42% $0.00 $896.84 ($896.84) +++ $50,000.00 $4.80 $49,995.20 0% $204,000.00 $83,597.87 $120,402.13 41% $28,000.00 $4,161.60 $23,838.40 15% $2,918,738.00 $1,039,033.03 $1,879,704.97 36% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $3,286.75 $80,463.25 4% $326,300.00 $81,226.34 $245,073.66 25% $13,572.00 $210.00 $13,362.00 2% $19,137,082.00 $7,065,814.01 $12,071,267.99 37% $647,985.00 $271,193.12 $376,791.88 42% $79,992.00 $26,482.41 $53,509.59 33% $216,757.00 $86,999.89 $129,757.11 40% $755,030.00 $283,169.76 $471,860.24 38% $525,000.00 $195,477.50 $329,522.50 37% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $15,170.28 $68,087.72 18% $172,978.00 $64,559.89 $108,418.11 37% $234,900.00 $88,840.49 $146,059.51 38% $161,164.00 $57,126.92 $104,037.08 35% $570,020.00 $218,590.38 $351,429.62 38% $328,946.00 $123,022.60 $205,923.40 37% $366,921.00 $110,205.15 $256,715.85 30% $246,562.00 $79,261.01 $167,300.99 32% $301,054.00 $121,471.93 $179,582.07 40% $255,591.00 $87,122.79 $168,468.21 34% 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 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 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 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 25 - Surveyor Totals Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Run by Rhandi Ehn on 06/03/2026 08:27:47 AM Page 2 of 3 Page 9 of 19 Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account $127,655.00 $2,865.42 $124,789.58 2% $615,230.00 $212,268.73 $402,961.27 35% $488,107.00 $196,209.44 $291,897.56 40% $2,300.00 $1,344.95 $955.05 58% $37,000.00 $12,421.60 $24,578.40 34% $564,474.00 $206,088.18 $358,385.82 37% $1,443,867.00 $1,166,411.69 $277,455.31 81% $7,032,303.00 $2,452,692.76 $4,579,610.24 35% $109,217.00 $37,039.69 $72,177.31 34% $2,918,738.00 $1,105,486.75 $1,813,251.25 38% $152,061.00 $57,851.42 $94,209.58 38% $124,336.00 $88,211.13 $36,124.87 71% $342,515.00 $130,207.33 $212,307.67 38% $215,121.00 $69,448.97 $145,672.03 32% $19,137,082.00 $7,567,242.18 $11,569,839.82 40% 19,137,082.00 7,065,814.01 12,071,267.99 37% 38% Net of Fund Balance Draw to HHS 19,137,082.00 7,567,242.18 11,569,839.82 40% $0.00 ($501,428.17) $501,428.17 9,929,620.00 2,820,086.35 7,109,533.65 28% 9,929,620.00 3,874,488.08 6,055,131.92 39% $0.00 ($1,054,401.73) $1,054,401.73 6,312,664.00 1,840,884.52 4,471,779.48 29% 6,312,664.00 1,876,026.92 4,436,637.08 30% $0.00 ($35,142.40) $35,142.40 Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Year to date transfer to HHS included Year to date transfer from General Fund included REVENUE TOTALS EXPENSE TOTALS Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals EXPENSE TOTALS Fund 225 - Human Services Totals Fund 225 - Human Services Totals REVENUE TOTALS EXPENSE TOTALS Fund 100 - General Fund Totals Fund 100 - General Fund Totals REVENUE TOTALS Department 57 - Veteran's Administration Totals EXPENSE TOTALS Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Run by Rhandi Ehn on 06/03/2026 08:27:47 AM Page 3 of 3 Page 10 of 19 May 2026 Date Amount Item Issue 5/7/2026 8,405.00$ Johnson Controls- Final payment on Jail/Huber Wing AC 2025 5/7/2026 23,121.87$ 2026 Ford Explorer Upfit- Sheriff 2026 5/21/2026 23,038.27$ 2026 Ford Explorer Upfit- Sheriff 2026 Total 54,565.14$ Monthly CIP Purchases Page 11 of 19 SAWYER COUNTY 2027 Budget Preparation Timeline May 14, 2026 Propose 2027 Budget Timeline presented to Finance Committee June 11, 2026 Discuss general budget ideas and concerns with Finance Committee June 11, 2026 Budget instructions sent to Department Heads June 11, 2026 Capital Improvement Program forms and guidelines given to departments June 30, 2026 New Position Requests to County Administrator July 9, 2026 Update Finance Committee on progress of budget development July 31, 2026 2027 operating budgets returned to Director of Finance July 31, 2026 Capital Improvement Program budgets returned to Director of Finance July - August Department budget meetings with Director of Finance and County Administrator as needed August 2026 Department Heads present Budget and CIP Request to their Committee of Jurisdiction August 13, 2026 Update Finance Committee on progress of budget development September 10, 2026 Initial Proposed Budget to Newspapers September 10, 2026 Finance Committee preliminary review of 2027 Initial Proposed Budget September 17, 2026 County Board preliminary review of 2027 Initial Proposed Budget October 8, 2026 Finance Committee preliminary review of 2027 Administrator’s Budget October 15, 2026 October County Board – Budget Public Hearing October 15, 2026 Presentation of County Administrator’s Proposed 2027 Budget November 5, 2026 Finance Committee makes recommendations for 2027 Budget Changes November 10, 2026 County Board – Budget Approval November 13, 2026 County Apportionment forwarded to State Page 12 of 19 November 17, 2026 Approved Budget to Newspapers December 11, 2026 Levy Limit Calculation forwarded to State Page 13 of 19 Sawyer County Budget Guidelines 2027 • Operating Budget o Basic information will be sent to Department Heads on June 11, 2026 o Staffing request changes are due to the Administrator by June 30, 2026 o Budget requests are due to the Director of Finance by July 31, 2026 o Salaries and Benefits will be entered prior to departments entering their budgets o Departments are asked to continue with the fiscally responsible requests they’ve put forward in past years o Health insurance is budgeted at a 5% increase • Capital Improvement Plan o Capital Improvement Plan requests will be issued on June 11, 2026 and due back on July 31, 2026 o Department heads have been requested to present a thorough 5-year Capital Improvement Plan so that we can effectively plan out long-term needs. • These parameters are based on current law and are subject to change once the Wisconsin biennial budget is approved Page 14 of 19 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 47 - Airport 46340 Airport Fuel Flowage Fees 26,000.00 .00 26,000.00 .00 .00 .00 26,000.00 0 46341 FBO User Fees 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 46342 FBO Comml Enterprise Fee 12,000.00 .00 12,000.00 .00 .00 .00 12,000.00 0 46345 Hangar Leases/Septic Easements 20,000.00 .00 20,000.00 1,261.95 .00 3,286.75 16,713.25 16 46346 Vehicle Parking Revenues 750.00 .00 750.00 .00 .00 .00 750.00 0 Department 47 - Airport Totals $83,750.00 $0.00 $83,750.00 $1,261.95 $0.00 $3,286.75 $80,463.25 4% REVENUE TOTALS $83,750.00 $0.00 $83,750.00 $1,261.95 $0.00 $3,286.75 $80,463.25 4% EXPENSE Department 47 - Airport State Account 53510 - Airport Expenses 50218 50218-323 Garbage 1,500.00 .00 1,500.00 .00 .00 320.00 1,180.00 21 50218 - Totals $1,500.00 $0.00 $1,500.00 $0.00 $0.00 $320.00 $1,180.00 21% 50220 Contracted Expenses 43,296.00 .00 43,296.00 3,520.00 .00 17,600.00 25,696.00 41 50222 Electric 13,000.00 .00 13,000.00 1,094.54 .00 7,447.44 5,552.56 57 50224 Heating Fuels 3,500.00 .00 3,500.00 .00 .00 1,328.34 2,171.66 38 50225 Telephone 40.00 .00 40.00 .00 .00 83.74 (43.74) 209 50230 Runway upkeep & maintenance 5,000.00 .00 5,000.00 .00 .00 10,097.29 (5,097.29) 202 50235 Snow Removal 40,000.00 .00 40,000.00 1,853.59 .00 38,526.25 1,473.75 96 50236 Mowing 6,000.00 .00 6,000.00 1,250.00 .00 2,540.15 3,459.85 42 50243 Repairs/Furniture & Fixtures 500.00 .00 500.00 .00 .00 40.90 459.10 8 50246 Repair-Building Service Equip. 1,500.00 .00 1,500.00 3,392.99 .00 5,917.25 (4,417.25) 394 50351 Vehicle Fuel .00 .00 .00 265.10 .00 1,007.77 (1,007.77) +++ 50390 50390-341 Brushing 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50390 - Totals $10,000.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 $10,000.00 0% 50513 Public Liability Insurance .00 .00 .00 .00 .00 3,302.00 (3,302.00) +++ State Account 53510 - Airport Expenses Totals $124,336.00 $0.00 $124,336.00 $11,376.22 $0.00 $88,211.13 $36,124.87 71% Department 47 - Airport Totals $124,336.00 $0.00 $124,336.00 $11,376.22 $0.00 $88,211.13 $36,124.87 71% EXPENSE TOTALS $124,336.00 $0.00 $124,336.00 $11,376.22 $0.00 $88,211.13 $36,124.87 71% Fund 100 - General Fund Totals REVENUE TOTALS 83,750.00 .00 83,750.00 1,261.95 .00 3,286.75 80,463.25 4% EXPENSE TOTALS 124,336.00 .00 124,336.00 11,376.22 .00 88,211.13 36,124.87 71% Fund 100 - General Fund Totals ($40,586.00) $0.00 ($40,586.00) ($10,114.27) $0.00 ($84,924.38) $44,338.38 Grand Totals REVENUE TOTALS 83,750.00 .00 83,750.00 1,261.95 .00 3,286.75 80,463.25 4% Run by Rhandi Ehn on 06/01/2026 10:41:32 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account Page 15 of 19 EXPENSE TOTALS 124,336.00 .00 124,336.00 11,376.22 .00 88,211.13 36,124.87 71% Grand Totals ($40,586.00) $0.00 ($40,586.00) ($10,114.27) $0.00 ($84,924.38) $44,338.38 Run by Rhandi Ehn on 06/01/2026 10:41:32 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account Page 16 of 19 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 26 - University Extension Service 46771 LCO Reimbursement 16,519.00 .00 16,519.00 .00 .00 .00 16,519.00 0 Department 26 - University Extension Service Totals $16,519.00 $0.00 $16,519.00 $0.00 $0.00 $0.00 $16,519.00 0% REVENUE TOTALS $16,519.00 $0.00 $16,519.00 $0.00 $0.00 $0.00 $16,519.00 0% EXPENSE Department 26 - University Extension Service State Account 55650 - University Extension Office 50216 50216-313 Contracted Services 117,500.00 .00 117,500.00 .00 .00 .00 117,500.00 0 50216 - Totals $117,500.00 $0.00 $117,500.00 $0.00 $0.00 $0.00 $117,500.00 0% 50225 Telephone 1,300.00 .00 1,300.00 .00 .00 418.72 881.28 32 50311 Postage 500.00 .00 500.00 39.51 .00 78.35 421.65 16 50312 50312 Office Supplies .00 .00 .00 .00 .00 688.08 (688.08) +++ 50312-4H Office Supply - 4H 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 50312-CD Office Supply - CD 700.00 .00 700.00 .00 .00 .00 700.00 0 50312 - Totals $2,200.00 $0.00 $2,200.00 $0.00 $0.00 $688.08 $1,511.92 31% 50313 Printing 2,000.00 .00 2,000.00 101.74 .00 410.36 1,589.64 21 50325 Registration Fees/Training 800.00 .00 800.00 .00 .00 160.00 640.00 20 50329 Subscriptions 750.00 .00 750.00 .00 .00 860.53 (110.53) 115 50339 50339 Travel 105.00 .00 105.00 .00 .00 249.38 (144.38) 238 50339-4H Travel - 4H 850.00 .00 850.00 .00 .00 .00 850.00 0 50339-CD Travel - CD 850.00 .00 850.00 .00 .00 .00 850.00 0 50339-LCO Travel - LCO 800.00 .00 800.00 .00 .00 .00 800.00 0 50339 - Totals $2,605.00 $0.00 $2,605.00 $0.00 $0.00 $249.38 $2,355.62 10% State Account 55650 - University Extension Office Totals $127,655.00 $0.00 $127,655.00 $141.25 $0.00 $2,865.42 $124,789.58 2% Department 26 - University Extension Service Totals $127,655.00 $0.00 $127,655.00 $141.25 $0.00 $2,865.42 $124,789.58 2% EXPENSE TOTALS $127,655.00 $0.00 $127,655.00 $141.25 $0.00 $2,865.42 $124,789.58 2% Fund 100 - General Fund Totals REVENUE TOTALS 16,519.00 .00 16,519.00 .00 .00 .00 16,519.00 0% EXPENSE TOTALS 127,655.00 .00 127,655.00 141.25 .00 2,865.42 124,789.58 2% Fund 100 - General Fund Totals ($111,136.00) $0.00 ($111,136.00) ($141.25) $0.00 ($2,865.42) ($108,270.58) Grand Totals REVENUE TOTALS 16,519.00 .00 16,519.00 .00 .00 .00 16,519.00 0% EXPENSE TOTALS 127,655.00 .00 127,655.00 141.25 .00 2,865.42 124,789.58 2% Grand Totals ($111,136.00) $0.00 ($111,136.00) ($141.25) $0.00 ($2,865.42) ($108,270.58) Run by Rhandi Ehn on 06/01/2026 10:43:35 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account Page 17 of 19 Run by Rhandi Ehn on 06/01/2026 10:43:35 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 05/31/26 Include Rollup Account and Rollup to Account Page 18 of 19 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,754,715 $2,746,391 $2,645,434 3.690% WISC - General Fund $2,440,113 $2,432,904 $1,796,450 3.614% WISC- Debt Service $403,814 $402,654 $256,449 3.614% WISC- Note Proceeds $2,637,835 $2,630,044 $186,988 3.614% Ampersand MMA $3,424,983 $3,414,529 $3,171,103 3.760% Ampersand CD - Jan 26 $0 $0 $3,004,302 4.290% Frandsen Bank & Trust CD - May 25 $0 $0 $3,141,360 4.900% PMA CD - August 26 $3,088,315 $3,077,925 $0 4.818% Ampersand CD - June 2026 $3,113,775 $3,103,432 $0 4.170% PMA CD- August 25 $0 $3,118,484 4.820% Frandsen Bank CD- Jan 27 $3,028,125 $3,018,750 3.750% Checking Accounts Frandsen Bank & Trust $5,449,733 $6,551,408 $5,861,541 3.000% FBT CDBG $31,051 $31,051 $27,268 FBT Elderly Transport $54,199 $54,199 $45,452 Bank First - EMSMC $33,862 $15,580 $141,352 Wells Fargo $0 $0 $3,000 Wells Fargo/SCA $0 $0 $8,411 Total $26,460,521 $27,478,868 $23,407,593 Receipts $2,049,782 $3,595,858 $1,802,021 Disbursements ($3,068,129) ($6,642,049) ($3,541,658) Monthly Interest Earned (Debt Service $8,952 $9,253 $1,526 Monthly Interest Earned (Operating) $70,792 $81,055 $75,301 Total Interest Earned $79,745 $90,308 $76,827 YTD Interest Earned $320,049 $240,304 $301,362 Opioid Unspent $321,843 LATCF Unspent $755,464 April 2026 Page 19 of 19