Finance Committee Meeting - Administration Center — Agenda Packet

1 Finance Committee Regular Meeting Wednesday, September 23, 2026, 8:00 AM Administration Center— Room A-200 121 W. Main Street, Port Washington, WI The public can access the meeting by viewing the live stream on the County website, Agendas & Minutes page and select the meeting agenda date. The public can submit comments here: Public Comment Form Public Comment Policy & Instructions For Submitting Public Comments Online AGENDA 1. Call to Order 2. Proper Notice 3. Public Comments, Correspondence, Communications 4. Approval of Minutes September 2, 2026 5. Corporation Counsel Department Report a. Corporation Counsel Sept. 2026 Finance Report 6. Action Items a. Resolution — Increase of Revenue — Emergency Management b. Annual Dog Listing Report 2026 7. Discussion Items a. Monthly Wire Transfers and Schedule of Vouchers b. 2027 Recommended Budget for the Finance Committee 8. Department Reports a. County Clerk b. Finance c. Human Resources d. Information Technology e. County Treasurer 9. Next Meeting Date October 28, 2026 10. Adjournment A quorum of members of committees or the full County Board of Ozaukee County may be in attendance at this meeting for purposes related to committee or board duties. However, no formal action will be taken by these committees or the board at this meeting. Persons with disabilities requiring accommodation for attendance at this meeting should contact the County Clerk’s Office at 262-284-8110, twenty- four (24) hours in advance of the meeting Page 1 of 74 Item: Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: September 23, 2026 Department/Office: County Clerk Item Name: September 2, 2026 Summary: Minutes from the September 2, 2026 meeting. Recommended Action: Approve minutes from September 2, 2026 as submitted. Attachments: 1. FinanceMinutesSeptember 2 2026 Page 2 of 74 FINANCE COMMITTEE MEETING MINUTES SPECIAL MEETING SEPTEMBER 2, 2026 Draft Minutes Pending Committee Approval 1. Call to Order A special meeting of the Finance Committee was held in room A-200 at the Administration Center. Present Supervisor Eric Stelter, Supervisor David Larson, Supervisor Jack Arnett, Supervisor Marcia Nosko Absent None Excused Supervisor Matthew Dolsky Staff present: County Administrator Dzwinel, Human Resources Director McDonell, Finance Director McMahon, County Treasurer Tretow, Assistant Finance Director Pezanoski (8:05), Corporation Counsel Gorden, Policy & Budget Analyst Wittek, Radio Services Mesich, and County Clerk Kretlow. 2. Proper Notice Chairperson Stelter called the meeting to order at 8:00 AM. The clerk noticed the meeting as required. 3. Public Comments, Correspondence, Communications There were none. 4. Approval of Minutes June 24, 2026 August 5, 2026 Motion: Motion to approve the June 24 and August 5, 2026 minutes as submitted. Result: Passed Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Jack Arnett, Marcia Nosko Nays: None Abstain: None 5. Corporation Counsel Department Report a. Corporation Counsel August 2026 Dept. Report The case management software has been successfully implemented and has received positive feedback. Page 3 of 74 6. Action Items a. Review/Approve Award of Radio Tower Decommissioning Bid Mr. Dzwinel, Mr. Wittek and Mr. Mesich provided background information on the cell tower and decommissioning bid process and answered questions. Motion: Motion to approve award of the bid to A & M Telecom in the lump sum bid amount of $130,625. Result: Passed Moved by: Jack Arnett Seconded by: Marcia Nosko Ayes: Eric Stelter, David Larson, Jack Arnett, Marcia Nosko Nays: None Abstain: None b. Resolution: Increase of Revenue 2026 Land& Water, Parks and Planning Motion: Motion to approve the increase of revenue resolution amending the budget for the Land & Water Management Department to include funds from the Wisconsin Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Grant $46,214; and for the Planning and Parks Department to include funds from the American Transmission Company Voluntary Permission Request - $15,000; Wisconsin Department of Transportation Credit Payment - $24,810. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: David Larson Ayes: Eric Stelter, David Larson, Jack Arnett, Marcia Nosko Nays: None Abstain: None c. Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual - Economic Support Specialist Motion: Motion to approve the resolution amending Chapter 3 of the Ozaukee County Policy and Procedure Manual pertaining to the Human Services Economic Support Specialist positions. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Jack Arnett, Marcia Nosko Nays: None Abstain: None 7. Discussion Items a. Monthly Wire Transfers and Schedule of Vouchers There were no questions. Page 4 of 74 8. Department Reports a. County Clerk Update on the attendance for the upcoming Wisconsin Counties Association conference and election update. b. Finance Sales tax revenue continues to increase, exceeding $800,000, attributed to a population influx of 5,000 individuals from the data center. c. Human Resources Health insurance anticipated renewal cost is expected to increase by approximately 9%, and there may be an option to offer a Health Savings Account (HSA). d. Information Technology Update on cell tower decommission, dispatch center, and updating County Board Supervisors' tablets, management of ERP and staffing. e. County Treasurer Update on property tax payments and foreclosure watch list. Ms. Tretow answered questions about the foreclosure process. 9. Next Meeting Date September 23, 2026 10. Adjournment Motion made by Supervisor Larson and seconded by Supervisor Nosko to adjourn. Motion carried. Meeting adjourned at 8.28 AM. Kellie Kretlow, County Clerk Page 5 of 74 Item: 5.a. Agenda Item Information Sheet To: Finance Committee From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: September 23, 2026 Department/Office: Corporation Counsel Item Name: Corporation Counsel Sept. 2026 Finance Report Summary: Corporation Counsel Sept. 2026 Finance Report Recommended Action: Discussion only Attachments: 1. CORP.COUNSEL.Sept.2026.Mtg Page 6 of 74 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Intergovernmental Revenues $187,747 $378,864 $603,037 $ 224,173 62.83% Public Charges for Services - $1,311 $6,251 $4,940 20.97 % Total Revenues $187,747 $380,175 $609,288 $229,113 62.40 % Expenditures Salaries $52,383 $435,597 $693,980 $258,383 62.77% Fringe Benefits $21,218 $186,158 $257,886 $71,728 72.19% Travel/Training - $365 $4,601 $4,236 7.93% Supplies $185 $3,315 $11,903 $8,588 27.85% Purchased Services $2,073 $10,630 $57,821 $47,191 18.38% Interdepartment Charges $10,158 $87,743 $118,456 $30,71 3 74.07% Other Expenses $29 $29 $1,150 $1,121 2.52% Total Operating Expenditures $86,046 $723,837 $1,145,7 97 $421,960 63.17% Capital Outlay Total Expenditures $86,046 $723,837 $1,145,797 $421,960 63.17% Net Increase (Decrease) $101,701 ($343,662) ($536,509) ($192,847) 64.06% E q u i t y: Governmental Fund Balance ($333,239) - - - 0.00% Ozaukee County Committee Report General Fund Corporation Counsel For the Eight Months Ending Monday, August 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 9/15/2026 Page 7 of 74 Item: 6.a. Agenda Item Information Sheet To: Finance Committee From: Christy Knowles, Sheriff Meeting Date: September 23, 2026 Department/Office: Sheriff's Office Item Name: Resolution — Increase of Revenue — Sheriff (Emergency Management) Summary: BACKGROUND INFORMATION: Ozaukee County’s current Hazard Mitigation Plan has expired and must be updated to meet FEMA requirements and maintain eligibility for certain federal disaster and hazard mitigation assistance. Analysis: The Hazard Mitigation Plan (HMP) describes potential natural and manmade disasters that can occur and have historically damaged people and property in Ozaukee County. While communities cannot prevent disasters, they can be better positioned to reduce their effects. This HMP increases awareness of hazards, risks, and vulnerabilities; identifies actions to reduce risk; focuses local resources on the greatest risks; and communicates priorities to state and federal officials. Ozaukee County and participating municipalities have prepared this plan to meet these requirements and, in doing so, help their citizens mitigate the effects of natural disasters. The total project cost is $60,000. The FEMA (Federal Emergency Management Agency) BRIC (Building Resilient Infrastucture & Communities) grant will provide $45,000, and the required $15,000 local match will come entirely from services provided by the Southeastern Wisconsin Regional Planning Commission (SEWRPC). No County levy dollars will fund the project or the required match. FISCAL IMPACT: Balance Current Year: NONE Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: FEMA BRIC Grant & SEWPRC Matching Funds Recommended Action: Approve acceptance of a $45,000 FEMA Building Resilient Infrastructure and Communities (BRIC) grant and authorize the County to proceed with the required update to the Ozaukee County Hazard Mitigation Plan. Attachments: 1. Resolution - BA-Increase of Revenue Emergency Management 2. BA_2026 HazMat Pre Grant BRIC Page 8 of 74 Resolution No. 26- Increase of Revenue 2026 – Sheriff (Emergency Management) RESOLVED, by the Ozaukee County Board of Supervisors, that budgets be increased in the accounts as follows: Department/Program Account Number Account Name Amount Amount Sheriff's Office Expense 113-1-03-54501-003 Purchased Services – Haz-Mat Preparedness $ 45,000.00 Revenue 113-1-03-42320-003 St Aid-Haz-Mat Preparedness Grant $ 45,000.00 Dated at Port Washington, Wisconsin, this 7th day of October 2026. SUMMARY: Federal Emergency Management Agency Building Resilient Infrastructure & Communities grant - $45,000. VOTE REQUIRED: Two-Thirds of Members Elect FINANCE COMMITTEE Page 9 of 74 Budget Amendment Request Committee Approval Form Resolution No: Period Transfer Recorded: TO: Finance Committee Type of Budget Amendment (check one) FROM: Sheriff's Office Increase of Revenue: X Department Name Fund Transfer: Date of Request: 9/16/2026 Supplemental Appropriations: Debit / Expense Credit / Revenue Acct # 113-1-03-54501-003 $ 45,000 A/C # 113-1-03-42320-003 $ 45,000 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Purchased Services - Haz-Mat Preparedness Cost Ctr & A/C Desc St Aid- Haz-Mat Preparedness Grant Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 45,000 Total Credits: 45,000 Reason for Request (Be Specific). Also fill out Support Document for County Board. Ozaukee County’s current Hazard Mitigation Plan has expired and must be updated to meet FEMA requirements and maintain eligibility for certain federal disaster and hazard mitigation assistance. The total project cost is $60,000. The FEMA (Federal Emergency Management Agency) BRIC (Building Resilient Infrastucture & Communities) grant will provide $45,000, and the required $15,000 local match will come entirely from services provided by the Southeastern Wisconsin Regional Planning Commission (SEWRPC). No County levy dollars will fund the project or the required match. Rick Nelson Department Head Signature TYPE IN Oversight Committee Chairperson's Name Oversight Committee Members Finance Committee Members Date Amended: Date of Meeting Date of Meeting Budget Amended By: Page 10 of 74 Item: 6.b. Agenda Item Information Sheet To: Finance Committee From: Brenda Reedy, Deputy County Clerk Meeting Date: September 23, 2026 Department/Office: County Clerk Item Name: Annual Dog Listing Report 2026 Summary: BACKGROUND INFORMATION: The listing official shall be compensated 50 cents for each dog listed. If the listing official is a full-time, salaried municipal employee, they shall be required to pay the compensation into the town, village, or city treasury. The listing official shall, by September 15, deliver one copy of an alphabetic listing of all dogs in the district subject to tax to the county clerk. ANALYSIS: Annual payout of dog listings for reports that Municipal Treasurers submitted per Wis. State Stat. 174.06(7). Recommended Action: All municipalities met the September 15 deadline; therefore approval is recommended. Attachments: 1. Alpha Dog Listing Report 2026 Page 11 of 74 REPORT NO. 26-2 ANNUAL DOG LISTING 2026 The following claims against the Dog License Fund for listing dogs, pursuant to the provision of §174.06 of the Wisconsin Statutes, are recommended for allowance in the amounts set forth opposite the claimant’s name for 2026: MUNICIPAL TREASURER FROM NUMBER OF DOGS LISTED AMOUNT ALLOWED DATE REPORT RECEIVED Town of Belgium 58 29.00 9/2/2026 Town of Cedarburg 312 156.00 8/26/2026 Town of Fredonia 57 28.50 9/15/2026 Town of Grafton 240 120.00 9/11/2026 Town of Port Washington 81 40.50 9/14/2026 Town of Saukville 165 82.50 9/9/2026 Village of Belgium 96 48.00 9/10/2026 Village of Fredonia 156 78.00 8/19/2026 Village of Grafton 245 122.50 8/19/2026 Village of Newburg 13 6.50 9/10/2026 Village of Saukville 160 80.00 8/19/2026 Village of Thiensville 147 73.50 9/14/2026 City of Cedarburg 303 151.50 8/24/2026 City of Mequon 682 341.00 9/8/2026 City of Port Washington 231 115.50 8/26/2026 TOTALS 2946 1473.00 9/15/2026 Dated at Port Washington, Wisconsin, this 7th day of October, 2026 SUMMARY: Claims against the Dog License Fund for listing dogs, pursuant to the provision of §174.06 of the Wisconsin Statutes are recommended for the amounts set forth. VOTE REQUIRED: Majority Page 12 of 74 Item: 7.a. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: September 23, 2026 Department/Office: Finance Department Item Name: Monthly Wire Transfers and Schedule of Vouchers Summary: Wire Transfers 4639-4657 and August Schedule of Vouchers Recommended Action: None Attachments: 1. Wire Transfer 4639-4657 Sch Vouch 08.01-08.31 Page 13 of 74 Page 14 of 74 Page 15 of 74 Item: 7.b. Agenda Item Information Sheet To: Finance Committee From: Jason Dzwinel, County Administrator Meeting Date: September 23, 2026 Department/Office: Dept of Administration Item Name: 2027 Recommended Budget for the Finance Committee Summary: Presentation of the 2027 Recommended Budget for departments reporting to the Finance Committee. Recommended Action: None Attachments: 1. Treasurer's Office Budget Report 9.10.26 2. County Clerk Budget Report 9.10.26 3. County Board Budget Report 9.10.26 4. Corp Counsel & Child Support Budget Report 9.10.26 5. _Non-Departmental Budget Report 9.10.26 6. IT Fund and Radio Services Budget Report 9.14.26 7. General Fund Budget Report 9.14.26 8. Dept Of Administration Budget Report 9.14.26 Page 16 of 74 Mission The Treasurer's Office mission is to provide the highest of standards of service to the residents of Ozaukee County, to support local governmentand provide accurate tax and assessment information in a friendly and efficient manner. Our fiduciary responsibility is to ensure the soundmanagement of public funds by securing all funds, maintaining liquidity and maximizing earnings. Programs and Services Taxation - The provision of taxation revenue generation is for the County and all taxing jurisdictions through the administration of real estate andpersonal property taxes to parcel owners and personal property owners. The Treasurer's Office serves as coordinator between the County and thetaxation districts for taxation purposes. Municipalities utilize County taxation software. Property Assessment - The provision of property valuation is for the purpose of taxation by governing authorities. The Treasurer's Office serves ascoordinator between the County and the taxation districts for assessment purposes. We provide computer services related to assessments for themunicipalities and the State of Wisconsin. Activities include: issuance of preliminary assessment rolls, electronic imports of municipal assessmentsand data entry is provided for State manufacturing assessed property, maintenance of owner's mailing address. Cash Management - The provision of effective asset management and income growth due to effective and immediate investment of public fundsand reduction of risk and theft as specified in the County's Policy and Procedural Manual. Receipting - This program provides for the receipting of County funds from a variety of sources. Program activities include receiving County fundsfrom every County officer and employee and every board, commission or other body that collects or receives money for or on behalf of the County.Receipts are processed through the use of two software systems; Great Plains for general public, internal departments, government entities as wellas interest earnings and Transcendent/Ascent web-based software for all tax receipts. Performance Metrics County Treasurer's Office Budget Report 1 Page 17 of 74 2 Page 18 of 74 Budget Highlights The Treasurer's Current Service Level Budget increases tax levy by $42,138 or 33% over the 2026 Adopted levy. Expenditures increase by $46,557or 33%. Revenues increase by $4,419 or 1.3% compared to the 2026 adopted budget.  About $19,000 of the increase is for Health Insuranceexpenses for a position that was converted from part-time to full-time. Expansion RequestsThere are no expansion requests for the 2027 budget request. Treasurer's Office - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $340,856 $448,415 $345,804 $720,384 $350,223Expenses $447,819 $497,669 $471,885 $347,173 $518,442REVENUES LESS EXPENSES -$106,963 -$49,254 -$126,081 $373,211 -$168,219       About 70% of the department budget isSalaries and Benefits.  Health Insuranceincreases by $18,876 or35% due to premiumincreases and a plan being added for a FTposition. A PT position was converted to FT, but thesalary impact is negligible since the FTposition will be a lower paygrade.  However,Health Insurance for the position was addedat a cost of about $13,000. Interdepartmental Charges increase due tothe IT charges to maintain computers. Office Equipment increases by $3,200 fornew computers. Revenues decrease by $4,419 or 1.3%. Smallrevenue changes are responsible for theincrease.  Tax levy increases by 18% due to expenditureand revenue changes. The department expects a significant revenuetransaction (Agriculture Use Penalty) tooccur during 2026, but since this is a one-time revenue, we are choosing not to budgetthe item. $301,033.33Expenses in 2026 Salaries... OtherPurchase...Other Ex...Interdep...Supplies... $665,913.27Revenues in 2026 $200K$0$200K$400K$600K$800K 2025 2026 -$124,879.00Revenues Less Expenses in 2025 $150K$100K-$50K$0$50K 2022 2024 2025 Treasurer's Office - Expenses 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Charges $43,286 $45,927 $49,502 $24,995 $58,227Other Expenses $11,456 $56,872 $11,203 $24,780 $10,502Purchased Services $11,349 $11,290 $13,101 $7,502 $13,300Salaries & Fringe Benefits $341,761 $338,975 $349,199 $197,394 $384,619Supplies under $5,000 $38,122 $41,651 $44,680 $44,869 $47,594Travel/Mileage/Conference&Meetings $1,844 $2,953 $4,200 $1,494 $4,200TOTAL $447,819 $497,669 $471,885 $301,033 $518,442 Treasurer - Revenues 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetOther (Donations/One-time/Misc) -$2,758 $4,635 $5,001 $15,094 $7,589Public Charges for County Services Treasurer Fees $8,188 $9,227 $4,000 $9,292 $6,000PUBLIC CHARGES FOR COUNTY SERVICESTOTAL $8,188 $9,227 $4,000 $9,292 $6,000 State Lottery Credit Penalty Repayment $0 $381 $0 $0 $0 Treasurer's Office - Expenses by Type Treasurer's Office - RevenuesTreasurer's Office - Tax Levy 3 Page 19 of 74 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterest Delinquent Tax $180,060 $225,656 $185,001 $141,742 $185,001Managed Forest Land Tax $1,665 $1,293 $1,300 $1,599 $1,500Payment in Lieu in Tax $5,263 $5,519 $5,500 $5,131 $5,131Penalty Delinquent Tax $94,002 $115,764 $95,001 $73,207 $95,001Use Value Penalty Tax $54,436 $53,808 $50,001 $419,848 $50,001TOTAL $340,856 $416,282 $345,804 $665,913 $350,223 Treasurer's Office CIP Request There are no CIP projects requested in the next five years. Position Changes 2027 Budget: 1 PT position converted to 1 FT during the middle of 2026 2026 Adopted Budget: 1 FTE is decreased to 0.8 FTE 2025 Adopted Budget: No Changes 2024 Adopted Budget: No Changes 2023 Mid-Year Budget Changes: Eliminate $6,000 temp wage and approved 0.5 FTEpart-time position to better align with customer service needs. 2023 Adopted Budget: No Changes Powered by OpenGov 4 Page 20 of 74 Mission It is the mission of the County Clerk's Office to provide knowledgeable support for the activities of the Ozaukee County Board of Supervisors, toprovide the citizens with responsive innovation, leadership and dedication and to provide mandated functions within the applicable laws. Programs and Services The function of the clerk’s office can be broken down into three major areas: Legislative Support & Administrative Services, Licensing and Elections.Within these three areas, the office is responsible for the provision of record keeping as required by state statutes. The Clerk is the official Clerk forthe Ozaukee County Board of Supervisors and its Standing Committees. The office is responsible for issuing marriage licenses and distribution ofdog licenses to the municipalities. The office is also a U.S. Passport Acceptance Agency. The Clerk is the Chief Election Official responsible for theadministration and execution of all federal, state, county, local and school district elections. Strategic Objectives Direct and guide citizen calls from the Ozaukee County switchboard and provide quality services in a courteous and efficient manner.Provide support as the Clerk of the Ozaukee County Board of Supervisors by providing staff assistance, maintaining and posting agendas,minutes and proceedings, as well as publishing appropriate legal notices.Administer and coordinate all federal, state, and countywide elections in an efficient manner.Assist customers with marriage license applications, coordinate services with the Clerk of Courts if applicable, and provide instructionregarding post-ceremony procedures.Maintain status as a US Passport Acceptance Agency which requires each staff member to complete the annual certification attesting thatagents are free of any Federal, State, or local felony convictions or misdemeanor convictions related to breach of trust or moral turpitude. County Clerk Budget Report 1 Page 21 of 74 Performance Metrics Budget Highlights * The County Clerk's Office Current Service Level budget decreases tax levy by $15,325 or 2.7% over the 2026 tax levy.   Revenues are decreasingby $14,100 or 6.5%. The tax levy decreases mostly due to lower election costs but is offset by normal increases to salaries and benefits.  2027 is anelection cycle with lower turnout elections.  2028 budget will show an increase due to the presidential election.    Expansion RequestsThere are no expansion requests. * Excludes expenses of the Board of Supervisors County Clerk - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $199,845 $190,828 $215,551 $155,819 $201,451Expenses $667,130 $575,794 $787,345 $528,648 $757,920REVENUES LESS EXPENSES -$467,285 -$384,965 -$571,794 -$372,829 -$556,469 $693,395.00Expenses in 2025 $0 $200K $400K $600K $800K 2022 2023 2024 2025 $175,600.00Revenues in 2025 $0 $50K $100K $150K $200K 2022 2023 2024 2025 County Clerk - Expenses by Type County Clerk - Revenues by Type 2 Page 22 of 74 $191,200.00Expenses in 2025 $0 $50K $100K $150K $200K $250K 2022 2023 2024 2025 $409,006.00Expenses in 2025 $0 $100K $200K $300K $400K $500K 2022 2023 2024 2025 Expenses in the County Clerk's office decreased by $29,425 or 3.7% over the 2026 adopted budget. Salaries and Benefits increase $35,175 or8.9% over last year's budget.  Salaries will increase by $16,770 or 6.2% and Health Insurance will increase by $15,696 or 19%.  The department'soperating budget fluctuates each year depending on the expected turnout of elections and type of elections during a year.  Lower turnout requiresless supplies, ballots, and services. The 2026 mid-term election cycle includes four elections, but the 2027 election cycle will result in lowerturnout. Supplies will decrease by $69,675 or 26% compared to last year's budget.  Postage Expenses in Central Services decreases by $10,000 inorder to match it to the same amount of expected Interdepartmental Revenues. County Clerk - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Charges $29,729 $28,016 $28,928 $17,710 $32,913Other Expenses $111 $822 $5,557 $147 $5,557Purchased Services $59,993 $35,998 $81,300 $82,610 $91,300Salaries & Fringe Benefits $376,712 $338,360 $395,578 $291,621 $430,753Supplies under $5,000 $199,574 $169,622 $271,506 $134,299 $191,831Travel/Mileage/Conference&Meetings $1,011 $2,976 $4,476 $2,261 $5,566TOTAL $667,130 $575,794 $787,345 $528,648 $757,920 County Clerk - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Revenue for CountyServices $77,067 $84,791 $86,000 $34,499 $86,000 Intergovernmental Revenue for CountyServices $73,798 $56,941 $51,600 $67,858 $37,500 Licenses & Permits $23,725 $24,435 $41,751 $14,465 $41,751Other (Donations/One-time/Misc) $25,255 $24,643 $36,200 $17,787 $36,200Public Charges for County Services $0 $18 $0 $152 $0TOTAL $199,845 $190,828 $215,551 $134,761 $201,451 County Clerk CIP Requests There are no CIP requests in the next five years. Position Changes 2027 Budget: No changes 2026 Adopted Budget: No changes 2025 Adopted Budget: No changes 2024 Adopted Budget: No changes 2023 Adopted Budget: No changes  County Clerk - Supplies Under $5,000County Clerk - Salary and Benefits 3 Page 23 of 74 Mission The County Board is the elected legislative body overseeing Ozaukee County government. Programs and Services The County Board is not a regular department, and its primary purpose is the serve as the official governing body of Ozaukee County. Its primaryservice is to the citizens of Ozaukee County. The County Board and its committees provide oversight, leadership, and management of OzaukeeCounty departments or other external agencies that rely on the County for all or a portion of their respective funding. Strategic Objectives As the legislative governing body of Ozaukee County, it is the County Board's job to set the strategic vision for county government and provideoversight of the revision and completion of the plan. The County Board approved a strategic plan that is entering its fourth year. That strategic planis found in the beginning of the document. Strategic planning at Ozaukee County encompasses two methods: the overall county-wide strategicplan and departments individual work plans (department specific strategic planning) that meet their own goals and objectives. Some departmentsdo not have functions that tie closely to the approved county-wide plan and therefore are focused on department specific strategic planning. Budget Highlights The County Board Current Service Level Budget increases tax levy by $868 over the 2026 adopted levy. Expenses are captured for Supervisorcompensation and related County Board expenses. There are no revenues in this accounting cost center. This cost center is technically part of theCounty Clerk's Office accounting structure but is reported separately from the Clerk's Office. County Board - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 Actual 2027 BudgetRevenues $0 $1 $0 $609 $0Expenses $213,138 $213,627 $256,835 $127,085 $257,713REVENUES LESS EXPENSES -$213,138 -$213,626 -$256,835 -$126,477 -$257,713 County Board Expense by Type 2024 Actual 2025 Actual 2026 Adopted 2026 Actual 2027 BudgetInterdepartmental Charges $3,695 $3,996 $13,515 $6,658 $13,515Other Expenses $2,234 $1,761 $1,500 $1,086 $1,500Purchased Services $4,401 $3,740 $6,125 $2,926 $6,125Salaries & Fringe Benefits $168,419 $172,902 $180,693 $86,854 $181,571Supplies under $5,000 $16,212 $3,581 $30,501 $24,817 $30,501Travel/Mileage/Conference&Meetings $18,177 $27,648 $24,501 $4,745 $24,501TOTAL $213,138 $213,627 $256,835 $127,085 $257,713 Powered by OpenGov County Board Budget Report 1 Page 24 of 74 Mission Our mission statement is to provide professional legal services to Ozaukee County government, including the Board of Supervisors, committees,departments, and connected boards and commissions, as well as providing legal representation of the public interest in statutorily andcontractually defined areas. The Ozaukee County Child Support Agency promotes family stability and creation of a better quality of life for the children of Ozaukee Countythrough establishment and enforcement of child support obligations and establishment of paternity. Corporation Counsel & Child Support Budget Report 1 Page 25 of 74 Programs and Services The Corporation Counsel's Office is better described as the county Attorney's Office. Currently the office has 2 attorneys, a corporation counsel,and an assistant corporation counsel. The Child Support Enforcement Office is now under the general supervision of the Corporation Counsel'sOffice and is being administered by the Assistant Corporation Counsel. The Corporation Counsel's duties include most types of civil law involvingthe county.  $636,298.11Expenses in 2026 Child Su... Corporat... $636,298.11Expenses in 2026 $0$200K$400K$600K$800K$1M$1.2M 2025 2026 $562,400.00Revenues in 2025 Child Su... Corporat... Performance Metrics Corporation Counsel - Expenses byProgram Corporation Counsel - Expenses byProgram Corporation Counsel - Revenues byProgram 2 Page 26 of 74 Budget Highlights The Corporation Counsel & Child Support Current Service Level Budget decreases tax levy by $57,950 or 10.8% over the 2026 Adopted Tax Levy. Revenues for Child Support Services are increased by $91,163 or 15% based on actual trends.  All of the departmental revenues are found withinthe Child Support area.   Expansion Request:The department has requested that one additional Assistance Corporation Counsel Attorney be added to the department.  The cost of this positionis estimated at about $155,000 in 2027.  This cost includes all the benefits.  The position is not included in the budget numbers presented below.   Corp Counsel - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $698,167 $717,246 $609,288 $380,175 $700,451Expenses $1,043,047 $1,050,485 $1,145,798 $754,063 $1,179,011REVENUES LESS EXPENSES -$344,881 -$333,239 -$536,510 -$373,888 -$478,560     Expenses increase by $33,215 or 2.9% over last year.   Regular Salaries increase by $34,589 or 5% over last year, and HealthInsurance costs increase by $22,884 or 14.8% this department. This ismostly due to the expected 10% increase in premiums and includes anemployee taking a more expensive plan. InterdepartmentalCharges increase due to higher costs for providing ITservices.  Attorney Fees were eliminated from the budget ($36,132),and this was the funding that the Executive Committee added last yearto address staffing issues.  The funds have not been used in 2026. Thisdecrease lowers the impact of other expenditure increases. 100% of the revenues are in the Child Support program. The primaryrevenue source is a little about $700,000 from the state of Wisconsinto operate the program.  The revenues in the 2027 budget increase byabout $91,000. The 2024 budget included a $50,000 increase in theChild Support revenues based on historical actuals. 2025 revenueswere budgeted flat and 2026 has been increased by about $47,000. This increase is what leads to the tax levy decreasing.  $636,298.11Expenses in 2026 $0 $200K $400K $600K $800K $1M $1.2M 2024 2025 2026 2026 $192,427.78Revenues in 2026 $0 $200K $400K $600K $800K 2024 2025 2026 2026   Corporation Counsel and Child Support budget is mostly Salaries andBenefits. Total Salaries and Benefits will increase by $62,242 or 6.5%over the 2026 Adopted Budget.  The majority of the expendituregrowth is due to regular inflationary growth in Salaries and Benefits.   The department is requesting one new attorney in the office, and this isnot included in these budget numbers for 2027.  The position was alsorequested in 2026, but the Executive Committee approved about$36,000.  The department has removed this amount from the budget.  $548,153.13Expenses in 2026 $0 $200K $400K $600K $800K $1M 2024 2025 2026 2026 Corporation Counsel - Expenses by Type Corporation Counsel - Expenses by Type Corporation Counsel - Revenues by Type Corporation Counsel - Salaries and Benefits 3 Page 27 of 74 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Charges $115,762 $125,864 $118,456 $76,287 $121,010Other Expenses $45,585 $735 $1,150 $0 $1,150Purchased Services $15,236 $17,691 $57,821 $8,362 $21,689Salaries & Fringe Benefits $863,134 $900,218 $951,867 $548,153 $1,014,109Supplies under $5,000 $1,835 $4,575 $11,903 $3,130 $15,452Travel/Mileage/Conference&Meetings $1,495 $1,402 $4,601 $365 $5,601TOTAL $1,043,047 $1,050,485 $1,145,798 $636,298 $1,179,011 Corporation Counsel - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetIntergovernmental Rev (State, Federal, Local) $696,514 $714,541 $603,037 $378,864 $694,000Other (Donations/One-time/Misc) $335 $614 $0 $0 $0Public Charges for County Services $1,318 $2,091 $6,251 $1,311 $6,451TOTAL $698,167 $717,246 $609,288 $380,175 $700,451 Corporation Counsel CIP Requests There are no CIP Requests in the next five years. Position Changes 2027 Budget: 1 Assistant Corporation Counsel position requested - notincluded in budget 2026 Adopted Budget: 1 Asst. Corporation Counsel (1.0 FTE) - NOTAPPROVED - About $35,000 was approved to be used as determinedby the department 2025 Adopted Budget: No Changes 2024 Adopted Budget: 1 FTE for new Child Support Administrator - NOT APPROVEDChild Support Legal Assistant Upgrade - NOT APPROVED Powered by OpenGov 4 Page 28 of 74 Mission The purpose of Non-Department is to organize a group of account codes and collect expenses and some revenues that do not apply to specificdepartments. The account groups are overseen by the County Board and County Administrator's Office. Budget Highlights The Non-Departmental Current Service Level Budget tax levy can be broken down into two main parts.  First, the Library tax levy is included in thisaccounting area and makes up the majority of the levy.  The second part includes all other general non-departmental areas like grants, Vacancyand Turnover (VAT) assumption, etc. The VAT has been adjusted from ($200,000) to ($450,000) in the 2026 budget.  This $250,000 change is the primary reason that the non-department area decreases that much.  The VAT is our assumption of the amount of savings we expect due to retirements, terminations, benefitadjustments, etc.  Some miscellaneous funding has been reduced to better align with actuals.  All other grants to local non-profits have been heldflat.  This area of tax levy is decreased by $302,485 and this is mostly due to the new VAT assumption. The Federated Library System's levy for 2026 is an increase of $248,242 or 32% and comes in at just over $1 million.  The library levy is a separatelevy.  The large increase is due to a town in the County changing library structure and joining the federated system.  This leads to an increase inexpenses for the system.  The net tax levy change with these two areas combined is a slight decrease of $54,243 or 4%.  This is the variance between the two levy changesdiscussed above. Non-Department - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $393,768 $756,143 $423,887 $525,535 $423,886Expenses $2,169,582 $2,389,901 $1,838,653 $2,826,876 $1,739,840REVENUES LESS EXPENSES -$1,775,814 -$1,633,758 -$1,414,766 -$2,301,341 -$1,315,954 Non-Department - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetGrants $1,144,565 $1,183,477 $1,439,133 $1,314,505 $1,447,113Other Expenses $785,053 $930,408 $582,167 $1,255,002 $525,374Purchased Services $53,625 $53,625 $53,625 $35,750 $53,625Salaries & Fringe Benefits $170,900 $202,262 -$275,000 $186,931 -$325,000Supplies under $5,000 $13,040 $13,142 $27,728 $16,937 $27,728Travel/Mileage/Conference&Meetings $2,399 $6,988 $11,000 $17,751 $11,000TOTAL $2,169,582 $2,389,901 $1,838,653 $2,826,876 $1,739,840 Non-Department - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetFund Balance Applied (Budget Only) $0 $0 $15,000 $0 $15,000Interdepartmental Revenue for CountyServices $250,000 $584,220 $270,000 $525,474 $270,000 Interest $1,431 $1,222 $0 $714 $0Intergovernmental Rev (State, Federal, Local) $0 $94,349 $0 -$40,451 $0Other (Donations/One-time/Misc) $142,337 $76,352 $138,887 $39,797 $138,886TOTAL $393,768 $756,143 $423,887 $525,535 $423,886 Grants and Non-Departmental Budget Report 1 Page 29 of 74 $3,165,097.64Expenses in 2026 Other Expens... OtherTravel/Milea...Purchased Se...Salaries & F... Grants $525,534.95Revenues in 2026 Interdepartm... Intergovernm...InterestOther (Donat... The Grants for 2026 are mostly recommended at the same level from last year. The only increase is for the regional planning commission based onthe funding agreement.  The grantee agencies will present their budget requests at the Executive Committee meeting on September 29th, 2025.The library funding increases by about $250,000.  The primary revenue is the Indirect Cost Allocation at $270,000 and this is for internal servicesprovided to the Enterprise Funds.  2026 Recommended Grants Non-Department - Grants 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetGrants Grants Youth Apprenticeship Program $10,000 $10,000 $10,000 $10,000 $10,000Family Promise $15,000 $15,000 $15,000 $15,000 $15,000Economic Development Corp $145,000 $145,000 $145,000 $72,500 $145,000Federated Library System $720,730 $761,077 $1,009,001 $961,875 $1,009,001Historical Society Capital $7,500 $7,500 $7,500 $7,500 $7,500Historical Society Operations $38,000 $38,000 $38,001 $38,000 $38,001National Flag Day Foundation $5,000 $5,000 $5,001 $0 $5,001Ozaukee County Tourism $30,000 $30,000 $30,000 $30,000 $30,000Regional Planning Comission $143,335 $141,900 $149,630 $149,630 $157,610SE Wisconsin Railroad Consortium $30,000 $30,000 $30,000 $30,000 $30,000GRANTS TOTAL $1,144,565 $1,183,477 $1,439,133 $1,314,505 $1,447,113GRANTS TOTAL $1,144,565 $1,183,477 $1,439,133 $1,314,505 $1,447,113Purchased Services Purchased Services Shelter Care/Advocates $53,625 $53,625 $53,625 $31,281 $53,625PURCHASED SERVICES TOTAL $53,625 $53,625 $53,625 $31,281 $53,625PURCHASED SERVICES TOTAL $53,625 $53,625 $53,625 $31,281 $53,625Supplies under $5,000 $13,040 $13,142 $27,728 $16,937 $27,728TOTAL $1,211,230 $1,250,244 $1,520,486 $1,362,723 $1,528,466 Powered by OpenGov Non-Department - Expenses by Type Non-Department - Revenues by Type 2 Page 30 of 74 Mission Information Technology is committed to advancing our employee's ability to communicate by providing a high level of quality, innovation and knowledge of voice and data communications. We strive to produce solutions that ensure value, reliability and performance of our services. We actively research ways to secure technology solutions for our employee's ever-changing needs. Radio Services provides support to county law enforcement and other agencies. The primary mission is to ensure a quality radio system for all agencies. Programs & Services Radio Technicians are a resource line for radio vendors, support the county's 800 MHz trunking radio system, serve as vendor interface for purchases, service the Sheriff's Department dispatch consoles, hand-held portables, pagers and mobile data computers in the various County Departments and local municipal government agencies. Information Technology & Radio Services Budget Report 1 Page 31 of 74  Connectivity and support of all computer equipment throughout Ozaukee County. Evaluations, installation, configuration and support of allhardware and software. Act as technical liaisons between users and hardware/software vendors. Provided to all Ozaukee County facilities. This program tailors software applications to the needs of specific Departments to enhance the operational efficiency of Departments.Programming staff develop application enhancements to assist user staff. Remote Access Service is available for property title search companies,banks, lending institutions and mortgage companies to access the assessment/taxation historic information that resides on the County’s AS/400platform. Increases the efficiency and knowledge base of Ozaukee County and local municipality employees regarding technology applications.Facilitates third-party software purchase and installation. Specific activities include: responding to County Department inquiries, analyzinginstallation problems and obstacles, designing solutions, and facilitating action between the Department and the vendor. Strategic Objectives To provide seamless platform for sharing of information to units of government and citizens of Ozaukee County.  IT provides support for internalcustomers so that they can fulfill their missions to empower departments to meet their goals and objectives.   Radio Services Budget Highlights The Radio Services Current Service Level budget increases tax levy $43,929 or 8% over the 2026 adopted tax levy. Health Insurance increasesby $3,494 or 10%. Most of the other increase is for regular salary increases each year. The budget includes $140,000 for IT related capitalexpenses, and this amount is unchanged from the current budget. This keeps some funding available for special circumstances or emergencyneeds during the year. Radio Services - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $25,715 $52,513 $83,370 $45,959 $83,370Expenses $649,697 $651,097 $666,443 $417,369 $669,969REVENUES LESS EXPENSES -$623,982 -$598,583 -$583,073 -$371,410 -$586,599 Radio Services - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetEquipment & Software $91,657 $117,723 $140,000 $68,634 $100,000Interdepartmental Charges $10,980 $11,770 $15,274 $9,111 $17,613Other Expenses $792 $782 $783 $783 $783Purchased Services $338,112 $279,625 $211,210 $145,057 $241,210Salaries & Fringe Benefits $146,559 $199,338 $211,575 $148,312 $222,762Supplies under $5,000 $61,596 $41,540 $85,101 $43,726 $85,101Travel/Mileage/Conference&Meetings $0 $318 $2,500 $1,745 $2,500TOTAL $649,697 $651,097 $666,443 $417,369 $669,969 2 Page 32 of 74 Radio Services - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetOther (Donations/One-time/Misc) $25,715 $52,513 $83,370 $45,959 $83,370TOTAL $25,715 $52,513 $83,370 $45,959 $83,370 Information Technology Fund Budget Highlights The IT Department (Fund 602) does not contain tax levy. A user fee is set up and charged to county departments (except for Public Health).Technically, an increase in user fees in other County departments could be considered a tax levy increase, but that gets absorbed into otherdepartmental budgets. Expenses (that might be funded with tax levy) are budgeted in County departments and they pay a fee to IT which is thencounted as a revenue source in Fund 602.  The fund is always budgeted with a balanced budget.  IT expenses have increased to keep up with the changing dynamics of the technological needs of the County. Expenses increased by about 15% tokeep pace with needed maintenance and security contracts.  The County entered into a new contract with Microsoft for its 365 product a few yearsago, and the annual budget has gradually been adjusted to absorb this impact.  The majority of the increase in IT expenses are found withinPurchased Services for maintenance contracts, service contracts, and consultants.  Expansion RequestsThere are no expansion requests.  IT Fund 602 - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $1,571,413 $1,751,525 $1,835,000 $1,308,838 $2,195,000Expenses $1,712,618 $1,876,375 $1,835,000 $1,409,995 $2,195,000REVENUES LESS EXPENSES -$141,205 -$124,850 $0 -$101,158 $0 IT Fund - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Charges $8 $42 $200 $1 $200Other Expenses -$1,198 $22,535 $825 $0 $1,448Purchased Services $1,166,261 $1,248,750 $1,168,000 $995,153 $1,397,000Salaries & Fringe Benefits $522,015 $600,872 $626,276 $411,496 $747,152Supplies under $5,000 $24,510 $4,177 $34,199 $3,346 $44,200Travel/Mileage/Conference&Meetings $1,022 $0 $5,500 $0 $5,000TOTAL $1,712,618 $1,876,375 $1,835,000 $1,409,995 $2,195,000 IT Fund - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Revenue for CountyServices $1,567,011 $1,738,461 $1,835,000 $1,288,025 $2,195,000 Intergovernmental Revenue for CountyServices -$1,816 $0 $0 $0 $0 Public Charges for County Services $6,217 $13,064 $0 $20,813 $0TOTAL $1,571,413 $1,751,525 $1,835,000 $1,308,838 $2,195,000 3 Page 33 of 74 Interdepartmental Revenue for County Services This is the primary revenue source that is collected within the IT Fundto provide expenses for the services. The IT Fund is operated as anInternal Service Fund. This means that an expense is budgeted in mostdepartments/funds and is transferred quarterly from departments andposted as a revenue in IT. A user charge is determined based on thenumber of devices supported by IT for each department. The total costof IT services is distributed to each department based on itspercentage share of devices. The cost of the IT service in 2027 is$2.195 million which is a $360,000 or 16% increase from 2026.  Theuser charges will typically increase every year since this chargecorrelates to the inflationary increases (staff salary and benefitincreases and contractual obligations).$1,650,178.00Expenses in 2025 $0 $500K $1M $1.5M $2M 2022 2023 2024 2025 IT Costs Charged to Departments 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetGeneral Fund Natural Resources Register of Deeds $28,212 $30,721 $34,622 $23,081 $41,611Planning & Parks $42,570 $47,081 $53,060 $35,373 $62,417University Extension $14,290 $15,694 $17,687 $11,791 $20,806Land & Water Mgmt $32,428 $39,235 $44,217 $29,478 $52,014NATURAL RESOURCES TOTAL $117,500 $132,730 $149,586 $99,724 $176,848Public Works Facility Management $21,496 $27,333 $30,951 $22,410 $36,410PUBLIC WORKS TOTAL $21,496 $27,333 $30,951 $22,410 $36,410Public Safety Medical Examiner $18,015 $19,617 $35,373 $23,582 $41,611Sheriffs Department $317,069 $349,187 $393,530 $262,353 $478,531Emergency Management $18,015 $19,617 $22,108 $14,739 $23,006PUBLIC SAFETY TOTAL $353,100 $388,421 $451,011 $300,675 $543,148Health and Human Services Veterans Services $7,255 $7,847 $8,843 $5,896 $10,403HEALTH AND HUMAN SERVICES TOTAL $7,255 $7,847 $8,843 $5,896 $10,403Finance DOA $64,019 $74,546 $84,011 $56,008 $98,827Corporation Counsel $36,031 $39,234 $44,217 $29,478 $46,813Radio Services $10,809 $11,770 $13,265 $8,843 $15,604County Clerk $28,825 $27,464 $35,373 $23,582 $41,611Treasurer $33,655 $35,311 $39,795 $26,530 $46,813FINANCE TOTAL $173,339 $188,325 $216,661 $144,442 $249,668GENERAL FUND TOTAL $672,689 $744,657 $857,052 $573,145 $1,016,477Special Revenue Fund Natural Resources $4,342 $4,590 $5,173 $3,449 $15,604Public Works Transit Services $31,856 $23,541 $26,530 $17,687 $31,209Fairgrounds $3,573 $3,923 $3,924 $2,616 $3,924PUBLIC WORKS TOTAL $35,429 $27,464 $30,454 $20,303 $35,133Health and Human Services $359,877 $388,421 $411,217 $274,145 $483,732SPECIAL REVENUE FUND TOTAL $399,648 $420,476 $446,844 $297,896 $534,469Enterprise Funds Health and Human Services IT Interdepartmental Charges (posted as revenues in IT Fu... 4 Page 34 of 74 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 Budget Lasata Care Center $252,214 $313,876 $349,313 $232,875 $349,313 Lasata Heights $10,809 $7,847 $13,265 $8,843 $13,265 Lasata Crossings $50,443 $58,852 $57,482 $38,321 $57,482 HEALTH AND HUMAN SERVICES TOTAL $313,466 $380,574 $420,060 $280,040 $420,060 Natural Resources Golf Courses $44,657 $43,158 $48,639 $32,426 $48,639 NATURAL RESOURCES TOTAL $44,657 $43,158 $48,639 $32,426 $48,639 ENTERPRISE FUNDS TOTAL $358,123 $423,732 $468,699 $312,466 $468,699 Internal Service Funds Public Works $50,443 $54,928 $66,325 $44,217 $78,021 INTERNAL SERVICE FUNDS TOTAL $50,443 $54,928 $66,325 $44,217 $78,021 TOTAL $1,480,903 $1,643,793 $1,838,920 $1,227,724 $2,097,666 IT & Radio CIP Requests Radio Services - CIP Expenses 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 Budget Equipment & Software $91,657 $117,723 $140,000 $68,634 $100,000 TOTAL $91,657 $117,723 $140,000 $68,634 $100,000 Position Changes 2027 Budget: No changes 2026 Adopted Budget: No Changes 2025 Adopted Budget: 1.0 FTE new position to be shared with Lasata Campus. Position is shared 50 / 50. 2024 Adopted Budget: No Changes 2023 Adopted Budget: No Changes 5 Page 35 of 74 Mission The purpose of the General Fund account designation is to organize a group of account codes and collect county-wide revenues that help offsetthe use of property tax.  Typically, expenses are not budgeted in this cost center.  Budget Highlights Sales Tax Revenue in 2026, is budgeted at about $13.98 million, which is an increase of about $750,000, and this estimate is usually based onWisconsin Counties Association (WCA) estimates.  Our internal projections are usually in the same range as the WCA estimates.  The Sales Tax isthe primary revenue source budgeted in this account.  The County did not increase Sales Tax budget during the pandemic for one year, and in2022 the Sales Tax was increased by $1.1 million after the WCA estimate. In a strong consumer economy, the County typically realizes a $500,000to $700,000 year-over-year increase, but this number has been trending closer to $1 million in the last couple of years. Property Tax Levy isdecreased by $17.8 million (applies only to the General Fund), but this revenue in the General Fund can allow us to transfer some existing levy toother funds that need more assistance, like the Human Services Fund.  Each budget process requires significant analysis to determine thedistribution of tax levy in funds, and the amount of expected revenue in the General Fund has a big impact on the results.  For 2025, we transferredabout $900,000 in existing levy to the Human Services Fund to account for significant placement related expenditures for clients.  In 2026, theHuman Services Fund levy will be increased by about another $750,000.  These actions are helping to stabilize that fund while keeping theGeneral Fund properly supported.  In 2024, the revenue budget was increased due to new State Revenue Sharing from the State of Wisconsin. The County realized an additional$744,000 for revenue sharing and another $320,000 in increased Utility Payments. This was a net increase of $1.064 million from the 2023budget.  For 2025, these revenues are expected to increase another $284,928 from the 2024 budget.  In 2026, these numbers are flat.    The Lasata Senior Living Campus is expected to contribute $100,000 in Payment in Lieu of Taxes (PILOT) revenue to the General Fund.  In prioryears, the General Fund Reserves helped the Lasata campus financially.  Interest income is budgeted with a $250,000 increase.  Any excess overthe budgeted amount goes to the General Fund reserves at the end of the fiscal year.  The County has been recognizing around $1 millionannually.  The 2027 budget is set at $500,000. General Fund - Tax Levy (Credit to Reduce Property Tax) 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $16,485,638 $17,757,164 $16,959,828 $8,828,982 $18,059,828Expenses $8,234,450 $1,750,000 $217,224 $1,238,895 $217,224REVENUES LESS EXPENSES $8,251,188 $16,007,164 $16,742,604 $7,590,087 $17,842,604 General Fund Budget Report 1 Page 36 of 74 General Fund - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetExpenses $0 $0 $0 $720 $0Operating Transfers Out Operating Transfers Out Transfer to Fleet Fund $0 $0 $217,224 $0 $217,224Operating Transfer to Fund 219 $7,009,806 $0 $0 $0 $0Operating Transfer to Debt Service $0 $0 $0 $1,238,175 $0Operating Transfer to Capital Projects Admin $800,000 $1,750,000 $0 $0 $0Operating Transfer to CP Admin CtrRemodeling $424,644 $0 $0 $0 $0 OPERATING TRANSFERS OUT TOTAL $8,234,450 $1,750,000 $217,224 $1,238,175 $217,224OPERATING TRANSFERS OUT TOTAL $8,234,450 $1,750,000 $217,224 $1,238,175 $217,224TOTAL $8,234,450 $1,750,000 $217,224 $1,238,895 $217,224 No expenses are budgeted in the General Fund.  The only actual expenses recorded in this accounting area are for transfers to other funds.  Thesetransfers typically take place after County Board approval for capital projects or other one-time projects.  Any governmental stimulus funds mightalso be recorded here and transferred to respective funds.  General Fund - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetFund Balance Applied (Budget Only) $0 $0 $217,224 $0 $217,224Interest Changes in Fair Value WISC $145,308 $250,492 $0 $256,658 $0Change in Fair Value DANA -$78,665 $0 $70,000 $0 $70,000Interest on Investments $1,268,190 $1,567,624 $210,000 $1,020,327 $460,000INTEREST TOTAL $1,334,833 $1,818,116 $280,000 $1,276,986 $530,000Intergovernmental Rev (State, Federal, Local) State Reimbursement Personal Property $118,276 $294,575 $289,449 $294,575 $289,449State Shared Taxes $2,832,830 $2,853,154 $2,839,531 $431,618 $2,839,531INTERGOVERNMENTAL REV (STATE,FEDERAL, LOCAL) TOTAL $2,951,106 $3,147,729 $3,128,980 $726,193 $3,128,980 Operating Transfers In Operating Transfer from Debt Service $0 $3 $0 $0 $0Operating Transfer from Lasata Care Center $0 $100,000 $100,000 $0 $200,000OPERATING TRANSFERS IN TOTAL $0 $100,003 $100,000 $0 $200,000Other (Donations/One-time/Misc) $0 $35,000 $0 $0 $0County Sales Tax $12,199,699 $12,656,316 $13,233,624 $6,825,804 $13,983,624TOTAL $16,485,638 $17,757,164 $16,959,828 $8,828,982 $18,059,828 2 Page 37 of 74 $6,825,803.50Revenues in 2026 $0 $2M $4M $6M $8M $10M $12M $14M 2024 2025 2026 2026 Sales Tax Revenues are in important part of the General Fund budget. The Sales Tax Revenue is used to offset the need for property tax levy in thebudget. When there are strong economic conditions, we are safe to rely on healthy growth.  For example, the 2023 actual revenue was about$550,000 higher than the 2023 Adopted Budget.  The 2023 actual ended up being more than the 2024 Adopted Budget.  If this trend continues,we expect to see the 2024 actual results close to the 2025 budget and the 2025 actuals could reach the level of the 2026 adopted budget.  Sales Tax Historical Numbers:2027 Estimated Budget: $13,983,6242026 Adopted Budget: $13,233,6242025 Adopted Budget: $12,232,0002024 Actual Revenue: $12,199,6992023 Actual Revenue: $11,750,6862023 Adopted Budget (WCA Estimate): $11,200,0002022 Actual Revenue: $11,338,0042021 Actual Revenue: $10,688,8412020 Actual Revenue: $9,609,252 Powered by OpenGov Sales Tax Revenue Data Updated Sep 14, 2026, 2:11PM 3 Page 38 of 74 Mission The Ozaukee County Administrator’s Office coordinates all administrative and management functions of county government not otherwise vestedby law to other entities through facilitating cooperation and communication between Ozaukee County residents, the Ozaukee County Board ofSupervisors, and county departments. The mission of the Finance Department is to facilitate effective and efficient fiscal management while maintaining accountability for the financialresources in accordance with generally accepted accounting principles (GAAP). The mission of the Human Resources Office is to provide effective, responsible, and accountable human resources services to our customers. Department of Administration Budget Report 1 Page 39 of 74 Programs & Services Our goal is to provide communication, facilitation, and cooperation between Ozaukee County residents, the County Board, and CountyDepartments resulting in maximum service efficiency. The Department of Administration is comprised of several departments.  One of our primaryresponsibilities is to guide the development of the organization's strategic goals, implement that plan, and assess performance.  Another importantgoal is developing processes and policies that deliver a fiscally responsible budget and long-term financial plan.  We measure this based onmultiple awards, including the coveted Aaa rating from financial rating agencies. County Administrator's Office1. Appoint and supervise department heads - Provides departmental oversight through appointment, supervision, and evaluation of departmentheads.2. County operational preview - Review and attend committee meetings, and review organizational structure for efficiencies and effectiveness. 3. Execute lawful contracts on County's behalf - Review grant applications; analyze, track, oversee, report, and manage Federal and State receivedgrants.Inform County Board of financial condition, operational issues, and state and federal legislation - Resolves administrative problems, is responsiblefor the internal employee safety program for all County facilities.4. Long Range Planning Program - The provision of assistance to the County Board relating to long range guidance to Ozaukee County through useof program evaluation, strategic planning, and capital improvement planning.5. Budget Preparation - Preparation, amendment, and recommendation of annual Ozaukee County budget for Executive Committee approval.6. Labor Negotiations - Coordinate, support, and oversee collective bargaining process with the Ozaukee County's four representative bargainingunits.Coordinate All Functions Not Vested in Laws Boards of Commissions & Appointment Powers - As the liaison for the public, the CountyAdministrator represents Ozaukee County by making public appearances and speeches, attending meetings, and interacting with the CountyBoard. Finance Department1. External Audit - Close/Reconcile Year end, prepare Audit and CAFR, address Auditors Management Letter issues, obtain unqualified opinion2. Payroll - Maintain Employee data, process biweekly payroll, submit tax and various other payments, process W-2's and other year-end reports,comply with WRS, FSLA, WDOR, and withholdings3. General Accounting - Comply with GAAP/GASB, provide accurate monthly reporting to all users, maintain appropriate debt and reserve levels,monitor compliance with budget, provide dependable service4. Internal Audit - Monitor internal controls, safeguard assets.5. Purchasing - Seek appropriate product/service at best price from vendors. Human Resources1. Employee Recruitment & Retention - Employee recruitment and retention is the provision of staffing related services for well qualified candidates.The Human Resources Department administers employee benefits for eligible employees. Activities performed for the provision of benefits include:enrolling employees into benefit programs, record-keeping, and analyze current benefits systems for efficiencies. This program involves theprocess of evaluating jobs to determine salary in relation to the KSAs required for the job.2. Insurance Coverage Property and General Liability - The Human Resources Department is responsible for the coordination and reporting of theclaims. Activities include coordination of information, reporting, and coordination of legal representation for challenged claims; jury investigation.3. Labor Negotiations - Administration of the labor contract for the bargaining unit. 4. Legal Compliance & Reporting - This program covers all aspects of the administration of legal issues, and conforming to all laws and policiesincluding the Americans with Disabilities Act, Equal Employment Opportunity, and Affirmative Action. Specific services and activities include (but arenot limited to): monitoring internal policies and procedures for compliance, updating policies and procedures, scanning the legislative environmentfor new laws and regulations; assisting departments with compliance Administration Department's Expenditures 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetCounty Administrator $548,389 $571,580 $601,145 $399,045 $606,257Finance $1,255,616 $1,322,308 $1,310,316 $910,585 $1,424,650Human Resources $488,399 $528,513 $555,589 $372,960 $636,525TOTAL $2,292,405 $2,422,401 $2,467,050 $1,682,591 $2,667,432 The Department of Administration (DOA) is 90% Salaries and Benefits, and expenses do not vary much from year-to-year. We have normalinflationary increases for salaries.  The three areas are not revenue producing, and for this reason we try to keep the expenses steady.  Finance isthe largest division at just over 57%, and the County Administrator's Office and Human Resources averages around 20%.  Our administrativestaffing levels in these areas are consistently lower than our surrounding peers.   2 Page 40 of 74 $1,682,590.70Expenses in 2026 Finance Human Resources County Administrator $1,682,590.70Expenses in 2026 Salaries & Fringe Be... OtherOther ExpensesSupplies under $5,00...Purchased ServicesInterdepartmental Ch... DOA - Expenses byProgram/Department Data Updated Sep 14, 2026, 2:11PM DOA - Expenses by Type Data Updated Sep 14, 2026, 2:11PM 3 Page 41 of 74 Performance Metrics 4 Page 42 of 74 Budget Highlights The departmental Current Service Level budget increases tax levy $195,382 or 8.4% over the 2026 adopted tax levy. Approximately 90% of thebudget is Salaries and Benefits. The changes to Salaries and Benefits are due to regular COLA (Cost of Living Allowance) and step increases. About $10,000 is added for exams for new hires. Expansion RequestsThe Department of Administration (County Administrator's Office, Human Resources, and Finance) did not request any expansion requests innext year's budget. DOA - Tax Levy 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetRevenues $123,018 $146,411 $140,000 $63,607 $145,000Expenses $2,292,405 $2,422,401 $2,467,050 $1,682,591 $2,667,432REVENUES LESS EXPENSES -$2,169,387 -$2,275,991 -$2,327,050 -$1,618,983 -$2,522,432 DOA - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetEquipment & Software $0 $1,062 $0 $0 $0Interdepartmental Charges $67,733 $78,583 $88,531 $59,554 $103,388Other Expenses $15,584 $20,273 $5,302 $13,749 $4,802Purchased Services $74,031 $99,801 $73,683 $51,909 $83,682Salaries & Fringe Benefits $2,090,564 $2,178,663 $2,212,259 $1,521,341 $2,392,761Supplies under $5,000 $32,757 $37,102 $71,447 $29,453 $69,897Travel/Mileage/Conference&Meetings $11,736 $6,916 $15,828 $6,586 $12,902TOTAL $2,292,405 $2,422,401 $2,467,050 $1,682,591 $2,667,432 DOA - Revenues by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetOther (Donations/One-time/Misc) $123,018 $146,411 $140,000 $63,607 $145,000TOTAL $123,018 $146,411 $140,000 $63,607 $145,000 Budget HighlightsThe three tables below break out the DOA expenditures by the County Administrator's Office (includes the Budget Office and CountyAdministrator's Office); Human Resources; and Finance.  We usually combine all three of these areas, and colloquially, refer to them as theDepartment of Administration or DOA.  The expenses are shown below. Revenues are not included, because most of these offices do not have anyrevenues.  Finance receives $140,000 in credit card rebates/rewards when a credit card is used to pay countywide expenses.  The tables belowprovide another example of how Salaries and Benefits are the primary driver in these budgets.    Most salaries and benefits increase by about 4%to 5% except for those in Finance which had several retirements that led to newer employees with lower paygrades.  The largest increase withinoperating expenses is for Interdepartmental Charges, and this is the amount that is credited to IT (602 Fund) for work on computers. Finance Office - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetEquipment & Software $0 $188 $0 $0 $0Interdepartmental Charges $36,842 $40,191 $45,452 $29,795 $53,271Other Expenses -$1,225 $2,014 $600 $747 $600Purchased Services $23,722 $18,920 $20,000 $14,593 $20,000Salaries & Fringe Benefits $1,178,665 $1,238,159 $1,192,795 $848,785 $1,300,310Supplies under $5,000 $10,694 $17,370 $42,268 $10,995 $42,268Travel/Mileage/Conference&Meetings $6,918 $5,466 $9,201 $5,670 $8,201TOTAL $1,255,616 $1,322,308 $1,310,316 $910,585 $1,424,650 5 Page 43 of 74 County Administrator's Office - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetInterdepartmental Charges $15,387 $17,004 $18,871 $12,535 $21,965Other Expenses $3,813 $1,573 $2,701 $2,893 $2,201Purchased Services $701 $746 $780 $433 $780Salaries & Fringe Benefits $520,379 $547,930 $568,040 $378,269 $573,284Supplies under $5,000 $7,229 $3,942 $6,327 $4,915 $5,527Travel/Mileage/Conference&Meetings $879 $386 $4,426 $0 $2,500TOTAL $548,389 $571,580 $601,145 $399,045 $606,257 Human Resources Office - Expenses by Type 2024 Actual 2025 Actual 2026 Adopted 2026 YTD Actual 2027 BudgetEquipment & Software $0 $874 $0 $0 $0Interdepartmental Charges $15,503 $21,389 $24,208 $17,224 $28,152Other Expenses $12,996 $16,686 $2,001 $10,109 $2,001Purchased Services $49,609 $80,135 $52,903 $36,882 $62,902Salaries & Fringe Benefits $391,519 $392,575 $451,424 $294,287 $519,167Supplies under $5,000 $14,834 $15,790 $22,852 $13,542 $22,102Travel/Mileage/Conference&Meetings $3,938 $1,064 $2,201 $916 $2,201TOTAL $488,399 $528,513 $555,589 $372,960 $636,525 DOA CIP Requests There are no CIP requests.  Any CIP requests related to software systems managed by this department can be found in IT. Position Changes 2026 Adopted Budget: No Changes 2025 Adopted Budget: No Changes 2024 Adopted Budget: add 1 HR Coordinator position 0.5 FTE and increase hours of accounting position in Finance 2023 Adopted Budget: No Changes 2022 Adopted Budget: No Changes 2021 Adopted Budget: Eliminate 1 Account Clerk in Finance after a retirement Powered by OpenGov 6 Page 44 of 74 Item: 8.a. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: September 23, 2026 Department/Office: County Clerk Item Name: County Clerk Summary: Monthly financial report. Recommended Action: None Attachments: 1. Cty Clerk Monthly Financial ending August 2026 Page 45 of 74 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services - $152 - ($152) 0.00% Intergovernmental Charges - $67,858 $51,600 ($16,258) 131.51% Interdepartmental Charges $1,108 $49,174 $86,000 $36,826 57.18% Licenses & Permits $3,600 $16,965 $41,751 $24,786 40.63% Other Revenue $1,644 $19,276 $36,200 $16,924 53.25% Total Revenues $6,352 $153,425 $215,551 $62,126 71.18% Expenditures Salaries $35,216 $290,820 $439,318 $148,498 66.20% Fringe Benefits $11,609 $101,967 $136,953 $34,986 74.45% Travel/Training $7,588 $14,397 $28,977 $14,580 49.68% Supplies ($58) $159,116 $302,007 $142,891 52.69% Purchased Services $3,213 $86,117 $87,425 $1,308 98.50% Interdepartment Charges $3,280 $26,579 $42,443 $15,864 62.62% Other Expenses - $1,233 $7,057 $5,824 17.47% Total Operating Expenditures $60,848 $680,229 $1,044,180 $363,951 65.14% Capital Outlay Total Expenditures $60,848 $680,229 $1,044,180 $363,951 65.14% Net Increase (Decrease) ($54,496) ($526,804) ($828,629) ($301,825) 63.58% E q u i t y: Governmental Fund Balance ($598,591) - - - 0.00% Ozaukee County Committee Report General Fund County Clerk For the Eight Months Ending Monday, August 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 9/14/2026 Page 46 of 74 Item: 8.b. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: September 23, 2026 Department/Office: Finance Department Item Name: Finance Summary: Monthly report. Recommended Action: None Attachments: 1. 09 Directors Report (1) Page 47 of 74 Page 48 of 74 Page 49 of 74 Page 50 of 74 Page 51 of 74 Page 52 of 74 Page 53 of 74 Page 54 of 74 Page 55 of 74 Item: 8.c. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: September 23, 2026 Department/Office: Human Resources Item Name: Human Resources Summary: Live Well Your Weigh: The County is offering a six-week virtual weight management workshop through Aurora Health Care for employees and spouses enrolled in the County health insurance plan. The program focuses on long- term behavior change through education, weekly goal setting, group discussion, and strategies for overcoming barriers. Sessions will be held Wednesdays from September 30 through November 11, with no class November 4. The program is offered at no cost and is limited to 20 participants. Employees and spouses can earn 5 Wellness Points for registering and 20 points for completing the program. WRS Education: A Wisconsin Retirement System representative will be onsite September 28 to provide employees with information about their WRS benefits. Sessions will be offered at both the Administration Center and Justice Center and are appropriate for employees at any stage of their career, including those approaching retirement. On-Site Flu Shots: The County will again partner with WCA/GHT and Aurora Health Care to offer on-site flu vaccinations on October 6. Clinics will be available at the Administration Center and Justice Center. Employees, spouses, and eligible dependents enrolled in the County health plan may participate. High-dose flu vaccines will also be available for individuals age 65 and older. Participants can earn 50 Wellness Points for receiving a flu shot. Medicare Education: The County offered a Medicare educational webinar on September 9 for employees and spouses interested in learning more about Medicare and preparing for future health insurance decisions as they approach retirement. Recommended Action: None Attachments: 1. HR Financials Page 56 of 74 Current 2026 2026 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries $25,946 $198,726 $340,220 $141,494 58.41% Fringe Benefits $9,131 $78,083 $111,204 $33,121 70.22% Travel/Training ($80) $916 $2,201 $1,285 41.62% Supplies $549 $13,112 $22,852 $9,740 57.38% Purchased Services $3,743 $35,925 $52,903 $16,978 67.91% Interdepartment Charges $1,917 $17,224 $24,208 $6,984 71.15% Other Expenses $918 $10,109 $2,001 ($8,108) 505.20% Total Operating Expenditures $42,124 $354,095 $555,589 $201,494 63.73% Capital Outlay Total Expenditures $42,124 $354,095 $555,589 $201,494 63.73% Net Increase (Decrease) ($42,124) ($354,095)($555,589)($201,494) 63.73% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the Eight Months Ending Monday, August 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 9/8/2026 Page 57 of 74 Item: 8.d. Agenda Item Information Sheet To: Finance Committee From: Jason Dzwinel, County Administrator Meeting Date: September 23, 2026 Department/Office: Information Technology Item Name: Information Technology Summary: Monthly Report Recommended Action: None Attachments: 1. Communications Services September_2026 2. IT Financials_September_2026 Page 58 of 74 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Other Revenue $4,078 $45,959 $83,370 $37,411 55.13% Total Revenues $4,078 $45,959 $83,370 $37,411 55.13% Expenditures Salaries $11,983 $99,097 $154,178 $55,081 64.27% Fringe Benefits $4,686 $40,913 $57,397 $16,484 71.28% Travel/Training - $1,745 $2,500 $755 69.80% Supplies $160 $42,307 $45,101 $2,794 93.81% Purchased Services $59,451 $142,480 $171,210 $28,730 83. 22% Interdepartment Charges $1,105 $9,111 $15,274 $6,163 59. 65% Other Expenses $783 $783 $783 - 100.00% Total Operating Expenditures $78,168 $336,436 $446,443 $110,007 75.36% Capital Outlay Total Expenditures $78,168 $336,436 $446,443 $110,007 75 .36% Net Increase (Decrease) ($74,090) ($290,477) ($363,073 ) ($72,596) 80.01% E q u i t y: Ozaukee County Committee Report General Fund InformationTechnology-Radio Services For the Eight Months Ending Monday, August 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 9/17/2026 Page 59 of 74 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services $18,809 $20,813 - ($20,813) 0.00% Interdepartmental Charges $161,003 $1,288,025 $1,835,0 00 $546,975 70.19% Total Revenues $179,812 $1,308,838 $1,835,000 $526,162 7 1.33% Expenditures Salaries $32,523 $266,635 $434,325 $167,690 61.39% Fringe Benefits $13,695 $121,200 $191,951 $70,751 63.14% Travel/Training - - $5,500 $5,500 0.00% Supplies $154 $3,207 $34,199 $30,992 9.38% Purchased Services $105,104 $1,003,209 $1,168,000 $164, 791 85.89% Interdepartment Charges - $1 $200 $199 0.50% Other Expenses - - $825 $825 0.00% Total Operating Expenditures $151,476 $1,394,252 $1,83 5,000 $440,748 75.98% Capital Outlay Total Expenditures $151,476 $1,394,252 $1,835,000 $440, 748 75.98% Net Increase (Decrease) $28,336 ($85,414) - $85,414 0.00 % E q u i t y: Retained Earnings $124,850 $882,157 - ($882,157) 0.00% Governmental Fund Balance ($124,850) - - - 0.00% Ozaukee County Committee Report Internal Service Fund Information Technology For the Eight Months Ending Monday, August 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 9/17/2026 Page 60 of 74 Item: 8.e. Agenda Item Information Sheet To: Finance Committee From: Sandi Tretow, County Treasurer Meeting Date: September 23, 2026 Department/Office: Treasurer Item Name: County Treasurer Summary: September Treasurer Report and Summary Recommended Action: None Attachments: 1. September Treasurer's Report (1) Page 61 of 74 OZAUKEE COUNTY TREASURER ADMINISTRATION CENTER 121 WEST MAIN STREET P.O. BOX 994 PORT WASHINGTON, WI 53074-0994 Website: www.ozaukeecounty.gov Sandra Tretow Phone: Local (262) 284-8280 County Treasurer Metro (262) 238-8280 Email: stretow@ozaukeecounty.gov Fax: Local (262) 284-8373 Metro (262) 238-8373 FINANCE COMMITTEE Wednesday, September 23, 2026 SUMMARY OF TREASURER’S OFFICE ACTIVITIES Tasks completed: • Month-end activities • Reconciled bank statements to general ledger • Approved invoices in Docuware • Daily tasks in office – verify daily monetary activities (deposits, transfers, wires, etc.) • Mailed out Tax Certificates on September 1. We have been receiving payments. • Prepared Financial Report for Drainage District for their year-end reporting (August 31) • Our final municipality finished up their Board of Review. Manufacturing assessments from the State will be forthcoming in early October. Future goals/events: • Annual October Treasurer meeting is set for Tuesday, October 13 for our municipal treasurers to prepare for tax bill creation and collection season. • I plan on attending the Wisconsin Association of County Drainage Boards Educational Outreach event on October 14 • Annual Northern Ozaukee Farm Drainage District meeting on October 19. Please “Like” and “Follow” the Ozaukee County Treasurer’s Office Facebook Page and ask your constituents to do the same. We post a lot of helpful and interesting information. Page 62 of 74 CASH Cash ending August is down (4,115,909)$ from last August: Cash 2026, 35,707,151$ 2025 39,823,060$ Decrease of (4,115,908.84)$ -10.34% All funds are either collateralized, or guaranteed by the State’s Public Deposit (per s. 20.144(1) Wisconsin Statutes, the FDIC or the Federal government. REVENUES Interest and penalty revenues are down from last year through August: August 2026, 244,374$ 2025 245,562$ Decrease of (1,188.42)$ -0.48% Budget 2026, 280,000$ 2025 280,000$ Budget/Actual 2026 87.28% The interest and penalty revenues are from delinquent tax collections. Interest earnings are down from last year through August: August 2026, 1,276,986$ 2025 1,325,413$ Decrease of (48,427.20)$ -3.65% Budget 2026, 210,000$ 2025 280,000$ Budget/Actual 2026 608.09% The interest earning revenues are from cash investments. All of our bank accounts earn interest except our checking, payroll and treasurer’s petty cash. Sales tax revenue is up from last year through June, see page 6: June 2026 6,825,257$ 2025 6,027,435$ Increase of 797,822.09$ 13.24% Budget 2026, 13,233,624$ 2025 12,232,000$ Budget/Actual 2026 51.58% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2026 316,199$ 2025 349,818$ Decrease of (33,618.51)$ -9.61% Number of delinquent parcels: 2026 299 2025 306 Decrease of -7 -2.29% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES Letters were mailed with Tax Certificates to all property owners with unpaid 2023 taxes advising them of upcoming foreclosure proceedings if balance not paid. Several of these people have called to discuss. Variances of cash from month to month and year to year August include the following: bond reimbursements to treasurer cash, spending from fund balances, fund balance used to reduce levy, carryover of funds and timing of spending, number of payrolls within a month, delinquent tax balance, amount of current year taxes collected and timing of payments due to the county, general obligation debt refinancing, and federal and state granting. All delinquent taxes are subject to interest of 1% per month and penalty of .5% per month (fraction of a month counts as a whole month) from August1st until paid in full. The County’s sales tax rate is 5.5% which is comprised of the following: 5.0% State and 0.5% County. Of the 0.5% allocated for County sales tax, the County receives 97.75%, the State retains 1.75% and the retailers retain .5% TREASURER’S REPORT FINANCE COMMITTEE September 2026 Meeting REPORTING PERIOD: August, 2026 Page 1 Page 63 of 74 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance August 1, 2026 14,374.27$ Receipts: Transfers from Money Market #2 56,293,015.49$ Voids and Stop Payments -$ Total Monthly Receipts 56,293,015.49$ Total Balance & Receipts 56,307,389.76$ Disbursements: ### County Orders (571212-571961) (4,421,528.38)$ Wire Transfers (wt# 4629-4648) (51,862,700.06)$ ACH Transfers (23,161.32)$ Total Monthly Disbursements (56,307,389.76)$ MAIN CHECKBOOK Balance August 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 894,714.73$ Outstanding County Checks (894,714.73)$ MAIN CHECKBOOK Balance August 31, 2026 -$ MONEY MARKET #1 CHECKBOOK Balance August 1, 2026 25,091.89$ Receipts: Department Direct Deposit Receipts 2,070,025.54$ Real Estate Tax Receipts, Electronic 886,716.29$ Drainage District Payments Electronic 1,200.00$ August municipal settlement payments 3,759,700.93$ Transfer from LGIP 30,000,000.00$ Interest Earnings 77.94$ Total Monthly Receipts 36,717,720.70$ Total Balance & Receipts 36,742,812.59$ Disbursements: Transfers to Money Market #2 (36,689,005.47)$ NSF Payments (28,729.18)$ Total Monthly Disbursements (36,717,734.65)$ MONEY MARKET #1 CHECKBOOK Balance August 31, 2026 25,077.94$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 25,077.94$ Deposit in Transit -$ MONEY MARKET #1 CHECKBOOK Balance August 31, 2026 (3.73%)APY 25,077.94$ Page 2 Page 64 of 74 MONEY MARKET #2 CHECKBOOK Balance August 1, 2026 30,975,891.00$ Receipts: Department Receipts 2,002,476.30$ Real Estate Tax Receipts 2,287,669.49$ RLF Payment 983.82$ NSF Replace 7,817.50$ Drainage District Payments 7,100.00$ MFL Payment from Town of Grafton 72.12$ Payroll reimbursement 438.96$ Transfer from Tax Collection Money Market 5,896,500.00$ Transfer from PWSB - Parks Reservations 9,485.54$ Transfers from Money Market #1 36,689,005.47$ Transfer from Register of Deeds 375,907.77$ Interest Earnings 99,832.91$ Total Monthly Receipts 47,377,289.88$ Total Balance & Receipts 78,353,180.88$ Disbursements: Transfers to Main Checkbook (56,293,015.49)$ Transfers to Payroll Checkbook (2,239,464.34)$ Bank Deposit Slips (77.77)$ NSF Checks (33,355.60)$ Transfer to ARPA Total Monthly Disbursements (58,565,913.20)$ MONEY MARKET #2 Balance August 31, 2026 19,787,267.68$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 19,787,267.68$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance August 31, 2026 (3.84%)APY 19,787,267.68$ PAYROLL CHECKBOOK Balance August 1, 2026 -$ Receipts: Transfers from Money Market #2 2,239,464.34$ Total Monthly Receipts 2,239,464.34$ Total Balance & Receipts 2,239,464.34$ Disbursements: Salary Orders (#442395-442403) (5,553.83)$ Salary Direct Deposit (#408371-409806) (2,233,910.51)$ Total Monthly Disbursements (2,239,464.34)$ PAYROLL Balance August 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 2,406.72$ Outstanding Payroll Checks (2,406.72)$ PAYROLL CHECKBOOK Balance August 31, 2026 -$ PAGE 3 Page 65 of 74 REVENUE YTD Interest Investments 1,276,985.80$ 210,000$ (August) Curlers Building Maint 6,222.00 - (August) Interest Health Care Trust 714.14 - (August) Interest Veteran's Memorial Trust 591.08 300 (August) Interest Transit Trust Fund 1,196.98 - (August) Interest on Delinquent Taxes 161,915.69 185,000 (August) Penalty on Delinquent Taxes 82,457.89 95,000 (August) Sales Tax General Fund 6,825,257.09 13,233,624 (June) Use Value Penalty Tax 420,822.71 50,000 (August) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 153,800.36 3.77% (August) APY Summit Credit Union, CD (General Fund) 574,885.34 3.93% (August) APY LGIP, Savings (General Fund) 4,596,004.69 3.70% (August) APY WISC (General Fund) 174,658.23 3.59% (August) APY WISC CD's (General Fund) 5,752,225.01 4.11% (August) APY WISC Securities (General Fund) 995,713.63 4.05% (August) APY PWSB, Money Market (Curlers Association Building Maint) 255,614.43 3.73% (August) APY PWSB, Money Market (Health Care Trust) 29,338.75 3.73% (August) APY PWSB, Money Market (Veteran's Memorial Trust) 24,282.64 3.73% (August) APY PWSB, Money Market (Register of Deeds) 290,526.78 3.73% (August) APY PWSB, Money Market (Tax Collection) 19,994.93 3.73% (August) APY PWSB, Money Market (Transit Trust Fund) 49,174.65 3.73% (August) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 12,312.77 3.73% (August) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,250,064.05 3.73% (August) APY PWSB, Opioids Settlement 2,059,233.15 3.73% (August) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2026 ANNUAL BUDGET 2026 Page 4 Page 66 of 74 2026 MONTHLY SPECIAL ASSESSMENTS COLLECTED (REDEEMED) MONTH CERT TOTAL CERT RECEIPTS MO END TOTAL JANUARY 57,294.27$ 4,963.09$ 52,331.18$ FEBRUARY 52,331.18$ 1,771.63$ 50,559.55$ MARCH 50,559.55$ 3,031.91$ 47,527.64$ APRIL 47,527.64$ 651.16$ 46,876.48$ MAY 46,876.48$ 976.86$ 45,899.62$ JUNE 45,899.62$ 489.90$ 45,409.72$ JULY 45,409.72$ 902.43$ 44,507.29$ AUGUST 44,507.29$ 1,325.76$ 43,181.53$ TAX SALE 43,181.53$ 47,905.62$ 91,087.15$ SEPTEMBER 91,087.15$ 91,087.15$ OCTOBER 91,087.15$ 91,087.15$ NOVEMBER 91,087.15$ 91,087.15$ DECEMBER 91,087.15$ 91,087.15$ TOTAL RECEIPTS 14,112.74$ Page 5 Page 67 of 74 2026 MONTHLY REDEMPTION REPORT TAXES MONTH CURR TOTAL CURR RECEIPTS NEW TOTAL JANUARY 666,658.71$ 96,341.99$ 570,316.72$ FEBRUARY 570,316.72$ 129,790.74$ 440,525.98$ MARCH 440,525.98$ 38,047.69$ 402,478.29$ APRIL 402,478.29$ 23,961.46$ 378,516.83$ MAY 378,516.83$ 14,353.86$ 364,162.97$ JUNE 364,162.97$ 17,405.52$ 346,757.45$ JULY 346,757.45$ 18,013.82$ 328,743.63$ AUGUST 328,743.63$ 12,544.14$ 316,199.49$ TAX SALE 316,199.49$ 914,078.49$ 1,230,277.98$ SEPTEMBER 1,230,277.98$ 1,016,280.64$ OCTOBER 1,016,280.64$ 1,016,280.64$ NOVEMBER 1,016,280.64$ 1,016,280.64$ DECEMBER 1,016,280.64$ 1,016,280.64$ TOTAL RECEIPTS 1,016,280.64$ 350,459.22$ Page 6 Page 68 of 74 SALE YEAR 2022 % #Parcels 2023 % #Parcels 2024 % #Parcels 2025 % #Parcels 2026 % #Parcels CO LEVY 21,429,276 22,280,401 22,949,856 23,763,831 24,190,754 JAN 564,610 2.63% 154 566,895 2.54% 146 580,637 2.53% 140 613,645 2.58% 182 570,317 2.36% 133 FEB 544,510 2.54% *541 525,357 2.36% *631 520,861 2.27% *517 541,740 2.28% *576 440,526 1.82% *629 MAR 512,296 2.39% *474 496,913 2.23% *412 488,424 2.13% *389 526,995 2.22% *404 402,478 1.66% *440 APR 445,611 2.08% *348 467,696 2.10% *344 476,688 2.08% *318 475,120 2.00% *351 378,517 1.56% *364 MAY 423,011 1.97% *310 451,323 2.03% *314 433,473 1.89% *271 442,185 1.86% *305 364,163 1.51% *326 JUN 410,740 1.92% *279 433,619 1.95% *274 391,106 1.70% *263 420,294 1.77% *286 346,757 1.43% *300 JUL 379,925 1.77% *249 410,330 1.84% *234 381,989 1.66% *228 387,784 1.63% *251 328,744 1.36% *254 AUG 364,487 1.70% *301 395,693 1.78% *291 364,882 1.59% *260 349,818 1.47% *306 316,199 1.31% *299 TAX SALE 621,043 2.90% 287 713,254 3.20% 273 622,327 2.71% 253 841,848 3.54% 301 914,078 3.78% 295 SEP 780,481 3.64% 287 956,327 4.29% 241 862,122 3.76% 222 1,016,281 4.28% 245 OCT 685,065 3.20% 221 847,067 3.80% 210 828,894 3.61% 203 900,118 3.79% 212 NOV 628,481 2.93% 185 779,393 3.50% 180 707,782 3.08% 178 859,809 3.62% 181 DEC 600,870 2.80% 170 664,872 2.98% 167 653,734 2.85% 155 666,659 2.81% 154 Dollars listed are from the tax certificate roll. Certificates are issued by law on September 1 for delinquent current year taxes and are added to the prior year delinquent taxes due. % listed is the % of levy uncollected. The number and dollars listed for September through January are all tax certificates. *The number of parcels listed for February through August includes both current year delinquent parcels and prior year tax certificates. The dollars do not include current year delinquent taxes. We have 3 property owners on a payment plan at this time. Page 7 Page 69 of 74 2026 2025 2024 2023 2022 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 Tax Certificate Balances 2022-2026 2026 2025 2024 2023 2022 JAN FEB MAR APR MAY JUNE JULY AUG TAX SALE SEPT OCT NOV DEC Page 8 Page 70 of 74 SALES TAX INCOME MONTH COUNTY RECEIVES MONTH SALES OCCURRED 2026 2025 2024 2023 2022 SALES TAX MONEY AND SALES TAX COLLECTED January November 1,081,862$ 1,281,360$ 699,925$ 819,961$ 819,968$ February December 1,177,109$ 1,056,488$ 1,431,574$ 1,213,586$ 1,004,389$ March January 955,174$ 828,851$ 827,000$ 780,367$ 753,101$ April February 1,074,657$ 757,758$ 601,202$ 708,888$ 791,175$ May March 1,177,185$ 1,169,049$ 1,163,948$ 951,640$ 752,730$ June April 1,149,932$ 837,171$ 902,918$ 1,075,074$ 1,032,797$ July May 1,208,094$ 1,272,523$ 1,047,491$ 890,736$ 948,041$ August June 1,260,215$ 1,162,083$ 1,136,642$ 1,176,749$ 982,372$ September July 1,106,307$ 904,327$ 1,020,036$ 1,015,951$ October August 1,301,216$ 1,282,506$ 929,919$ 953,798$ November September 827,988$ 1,093,359$ 1,104,714$ 1,038,162$ December October 1,045,659$ 902,460$ 960,699$ 1,016,809$ MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) 6,825,257$ 12,567,576$ 12,199,699$ 11,730,321$ 11,318,483$ MONTH(S) SALES TAX REC'D BY COUNTY (August) 1,260,215$ 1,162,083$ 1,136,642$ 1,176,749$ 982,372$ BUDGET 13,233,624$ 12,232,000$ 11,677,265$ 11,216,085$ 10,100,721$ County receives 97.75% State retains 1.75% Retailers retain 0.5% 100.00% of the .5% tax collected Page 9 Page 71 of 74 2026 2025 2024 2023 2022 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) 6,825,257$ 12,567,576$ 12,199,699$ 11,730,321$ 11,318,483$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (August) 1,260,215$ 1,162,083$ 1,136,642$ 1,176,749$ 982,372$ <------------ October 2021 SALES TAX INCOME $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) MONTH(S) SALES TAX REC'D BY COUNTY (August) 2026 2025 2024 2023 2022 Page 10 Page 72 of 74 REVOLVING LOAN FUND UPDATE RLF LOANS Loan Begin Date Loan End Date* Principal Due Monthly Payment Paid Through Most Recent Payment Date** 107 W Buntrock LLC July 1, 2014 June 2024 $5,401.96 $904.54 December 2023 10/2/2024 Cheel LLC February 1, 2018 December 2024 $6,973.10 $647.01 January 2024 10/2/2024 Oldenburg Metal Loan #3 September 1, 2023 September 2028 $22,830.67 $983.82 August 2026 9/2/2026 **Payment dates updated to most current payment date as of 09/10/2026 Page 11 Page 73 of 74 Prior Current 2026 2026 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $288,549 $29,192 $670,719 $336,803 ($333,916) 199.14% Public Charges for Services $3,131 ($4,013) $5,219 $4,000 ($1,219) 130.48% Other Revenue $6,542 - $38,079 $5,001 ($33,078) 761.43% Total Revenues $298,222 $25,179 $714,017 $345,804 ($368,213) 206.48% Expenditures Salaries $167,498 $16,405 $155,695 $258,229 $102,534 60.29% Fringe Benefits $63,016 $8,595 $68,179 $90,970 $22,791 74.95% Travel/Training $2,028 $160 $1,654 $4,200 $2,546 39.38% Supplies $42,387 $66 $44,936 $44,680 ($256) 100.57% Purchased Services $3,018 $141 $7,706 $13,101 $5,395 58.82% Interdepartment Charges $30,037 $3,328 $33,779 $49,502 $15,723 68.24% Other Expenses $6,692 $845 $25,624 $11,203 ($14,421) 228.72% Total Operating Expenditures $314,676 $29,540 $337,573 $471,885 $134,312 71.54% Capital Outlay Total Expenditures $314,676 $29,540 $337,573 $471,885 $134,312 71.54% Net Increase (Decrease) ($16,454) ($4,361) $376,444 ($126,081) ($502,525) -298.57% E q u i t y: Unassigned $106,963 ($49,254) - - - 0.00% Due To / Due From ($8,987,145) ($3,666,071) ($5,232,735) - $5,232,73 50 . 0 0 % Ozaukee County Committee Report General Fund Treasurer For the Eight Months Ending Monday, August 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026-Jay 2026 Oversight Comm Recommended PnL Amended Bdgt 9/10/2026 Page 74 of 74