Finance Special Committee Meeting - Administration Center — Agenda Packet

1 Finance Committee Special Meeting Wednesday, September 2, 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 Revised AGENDA 1. Call to Order 2. Proper Notice 3. Public Comments, Correspondence, Communications 4. Approval of Minutes June 24, 2026 August 5, 2026 5. Corporation Counsel Department Report a. Corporation Counsel August 2026 Dept. Report 6. Action Items a. Review/Approve Award of Radio Tower Decommissioning Bid b. Resolution: Increase of Revenue 2026 Land& Water, Parks and Planning c. Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual - Economic Support Specialist 7. Discussion Items a. Monthly Wire Transfers and Schedule of Vouchers 8. Department Reports a. County Clerk b. Finance c. Human Resources d. Information Technology e. County Treasurer 9. Next Meeting Date September 23, 2026 10. Adjournment Page 1 of 62 2 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 2 of 62 Item: Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: September 2, 2026 Department/Office: County Clerk Item Name: June 24, 2026 August 5, 2026 Summary: Minutes from the June 24 and August 5, 2026 meetings. Recommended Action: Approve the draft minutes as submitted from the June 24 and August 5, 2026 meetings. Attachments: 1. FIN MINUTES JUNE 24 2026 2. Finance Minutes August 5 2026 Page 3 of 62 FINANCE COMMITTEE MEETING MINUTES REGULAR MEETING JUNE 24, 2026 Draft Minutes Pending Committee Approval 1. Call to Order A regular meeting of the Finance Committee was held in room A-200 at the Administration Center. Present Supervisor Eric Stelter, Supervisor Jack Arnett, Supervisor Marcia Nosko Absent None Excused Supervisor David Larson, Supervisor Matthew Dolsky Staff present: County Administrator Dzwinel, Human Resources Director McDonell, Finance Director McMahon, County Treasurer Tretow, Assistant Finance Director Pezanoski, Corporation Counsel Gorden, Victim Witness Specialist Haasch, and County Clerk Kretlow. 2. Proper Notice Chairperson Stelter called the meeting to order at 8:02 AM. The clerk noticed the meeting as required. 3. Public Comments, Correspondence, Communications There were none. 4. Approval of Minutes May 27, 2026 Motion: Motion to approve the May 27, 2026 minutes as submitted. Result: Passed Moved by: Marcia Nosko Seconded by: Jack Arnett Ayes: Eric Stelter, Jack Arnett, Marcia Nosko Nays: None Abstain: None 5. Corporation Counsel Department Report a. Corporation Counsel Finance Report for June 2026 Meeting Page 4 of 62 There will be no foreclosure sales this year. Update on staffing levels, financials, 2027 budget preparation and workload demands due to a higher volume of appellate briefs. 6. Action Items a. Resolution: Increase of Revenue - Public Health and Planning & Parks 2026 Motion: Motion to approve the increase of revenue resolution amending the budgets for the Public Health Department to include the Wisconsin Beach Monitoring Program Grant of $11,000; and the Planning and Parks Department to include the US Fish and Wildlife Service – North American Wetlands Conservation Act Grant of $500,000 and the Wisconsin Coastal Management Program Grant of $90,000. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: Marcia Nosko Ayes: Eric Stelter, Jack Arnett, Marcia Nosko Nays: None Abstain: None b. Resolution: Supplemental Appropriations Budget Amendment — Public Health Opiate Funds, Naloxone Vending Machine and District Attorney Victim Witness Position Motion: Motion to approve the supplemental appropriation resolution for the use of opiod funding to purchase a Naloxone Vending Machine in the amount of $7,635 and for use of the General Fund to increase the Victim Witness Specialist position from 0.5 to1.0 FTE for the remainder of 2026 in the amount of $18,300. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Marcia Nosko Seconded by: Jack Arnett Ayes: Eric Stelter, Jack Arnett, Marcia Nosko Nays: None Abstain: None c. Resolution to Amend Chapter 3 of the Ozaukee County Policy and Procedure Manual – Victim Witness Specialist Motion: Motion to approve the resolution to amend Chapter 3 of the Ozaukee County Policy and Procedure Manual to increase the Victim Witness Specialist position from 0.5 FTE to 1.0 FTE. 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, Jack Arnett, Marcia Nosko Nays: None Abstain: None 7. Discussion Items a. Monthly Wire Transfers and Schedule of Vouchers There were no questions. Page 5 of 62 8. Department Reports a. County Clerk Ms. Kretlow recapped the Wisconsin County Clerk conference she recently attended and highlighted key topics discussed. b. Finance Update and discussion on sales tax, current standing of the budget and county reserves. c. Human Resources Update on employee development and wellness programs offered to employees, status of the ERP and GIS Manager positions, and Chapter 4 of the Policy & Procedure Manual will be sent to department heads for review. Mr. McDonell noted that the annual employee appreciation cookout will be held July 14 and Ozaukee County Employee Fair Day is August 1. d. Information Technology Update on the decommissioning of a cell tower at Mee-Kwon park. e. County Treasurer Update on tax collection, foreclosures, and implementation of the new credit card payment system. 9. Next Meeting Date July 22, 2026 Please note that the next meeting is scheduled for Wednesday, July 29, not the date listed on the agenda. 10. Adjournment Motion made by Supervisor Nosko, seconded by Supervisor Arnett to adjourn. Motion carried. Meeting adjourned at 8:40 AM. Kellie R Kretlow, County Clerk Page 6 of 62 FINANCE COMMITTEE MEETING MINUTES SPECIAL MEETING AUGUST 5, 2026 Draft Minutes Pending Committee Approval A. 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, Treasurer Tretow and Chief Deputy County Clerk Henning B. Proper Notice Chairperson Stelter called the meeting to order at 8:30 AM. The clerk noticed the meeting as required. C. Public Comments, Correspondence, Communications There were none. D. Action Items 1. Report of County Board/Citizen Attendance and Mileage Motion: Motion to approve the report for the County Board and Citizen members attendance and mileage for January 1 - June 30, 2026. The report will move forward to the County Board for final action. Result: Passed Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Jack Arnett, Marcia Nosko Nays: None Abstain: None E. Next Meeting Date August 26, 2026 F. Adjournment Motion made by Supervisor Arnett, seconded by Supervisor Stelter to adjourn. Meeting adjourned at 8:31 AM. Lisa M. Henning, Chief Deputy County Clerk Page 7 of 62 Item: 5.a. Agenda Item Information Sheet To: Finance Committee From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: September 2, 2026 Department/Office: Corporation Counsel Item Name: Corporation Counsel August 2026 Dept. Report Summary: Corporaton Counsel August Finance Report Recommended Action: None Attachments: 1. CORP.COUNSEL.Aug.2026.Mtg Page 8 of 62 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Intergovernmental Revenues - $191,117 $603,037 $411,920 31.69% Public Charges for Services $421 $1,311 $6,251 $4,940 20 .97% Total Revenues $421 $192,428 $609,288 $416,860 31.58% Expenditures Salaries $78,134 $383,214 $693,980 $310,766 55.22% Fringe Benefits $24,992 $164,939 $257,886 $92,947 63.96% Travel/Training - $365 $4,601 $4,236 7.93% Supplies $181 $3,130 $11,903 $8,773 26.30% Purchased Services $522 $8,557 $57,821 $49,264 14.80% Interdepartment Charges $10,248 $76,377 $118,456 $42,07 9 64.48% Other Expenses - - $1,150 $1,150 0.00% Total Operating Expenditures $114,077 $636,582 $1,145, 797 $509,215 55.56% Capital Outlay Total Expenditures $114,077 $636,582 $1,145,797 $509,21 5 55.56% Net Increase (Decrease) ($113,656) ($444,154) ($536,50 9) ($92,355) 82.79% E q u i t y: Ozaukee County Committee Report General Fund Corporation Counsel For the Seven Months Ending Friday, July 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 8/13/2026 Page 9 of 62 Item: 6.a. Agenda Item Information Sheet To: Finance Committee From: Jason Wittek, Policy and Budget Analyst Meeting Date: September 2, 2026 Department/Office: Dept of Administration Item Name: Review/Approve Award of Radio Tower Decommissioning Bid Summary: BACKGROUND INFORMATION: Ozaukee County received five bids for the Radio Tower Decommissioning at Mee-Kwon Golf Course. The old tower is being deconstructed and removed, which has now been replaced by the adjacent new tower. The Scope of Services includes the decommissioning the old radio tower, and the removal of existing equipment from the old tower and installation on the adjacent new tower, and the removal of obsolete equipment from multiple radio services buildings within Ozaukee County. An Invitation for Bids was let on July 30th, 2026. Please see the attached bid tabulation from five bidders. ANALYSIS: Staff recommends an award to the lowest responsive and responsible bidder, A & M Telecom, Cedar Rapids, Iowa, in the amount of $130,625. These costs are being funded with ARPA funds, which the County has set aside. FISCAL IMPACT: Balance Current Year: $130,625 Next Year’s Estimated Cost: FUNDING SOURCE: County Levy: $0 Non-County Levy: $130,625 Indicate source: ARPA funds Recommended Action: Approve Award of Bid to A & M Telecom in the lump sum bid amount of $130,625 Attachments: 1. Radio Tower Bid Tab 2. A&M Bid Proposal_8-20-2026 Page 10 of 62 Page 11 of 62 Page 12 of 62 Page 13 of 62 Page 14 of 62 Item: 6.b. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: September 2, 2026 Department/Office: County Clerk Item Name: Resolution: Increase of Revenue 2026 Land& Water, Parks and Planning Summary: Increase of Revenue items were approved at the Natural Resource Committee Meeting held on August 6, 2026. Recommended Action: Approve a resolution approving the increase of revenue totaling $86,024 to be forwarded to County Board for approval that includes: Wisconsin Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Reserve Grant to install a conservation practice — $46,214; American Transmission Company at Tendick Nature County Park for Contracted Outside Employment - $15,000; Wisconsin Department of Transportation Refund Credit for Ozaukee Interuban Trail Projects - $24,810. Attachments: 1. Resolution - BA-Increase of Revenue - LW Park Plan 2. LWM Item Preview BA 3. Budget Amendment Request Form- DATCP SWRM Reserve-Demaster 4. Increase of Revenue Budget Amendment for an Americ_Item_Preview 5. Increase of Revenue Budget Amendment for a Wiscons_Item_Preview (1) Page 15 of 62 Resolution No. Increase of Revenue 2026 Land Water Management & Parks and Planning 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 Land and Water Management Expense 117-2-01-58180-000 DATCP SWRM Reserve Grant $ 46,214.00 Revenue 117-2-01-42375-004 DATCP SWRM Reserve Grant $ 46,214.00 Planning & Parks Expense 221-1-01-54533-000 Contracted Outside Employment $ 15,000.00 Revenue 221-01-01-49501-000 ATC Payment - Tendick Nature County Park $ 15,000.00 Expense 221-01-01-54106-000 Professional Services $ 24,810.00 Revenue 221-01-01-42310-000 State Aid-WisDOT Credit Payment - OIT $ 24,810.00 Dated at Port Washington, Wisconsin, this 2nd day of September 2026. SUMMARY: Wisconsin Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Reserve Grant to install a conservation practice - $46,214; American Transmission Company at Tendick Nature County Park for Contracted Outside Employment - $15,000; Wisconsin Department of Transportation Refund Credit for Ozaukee Interuban Trail Projects - $24,810. VOTE REQUIRED: Two-Thirds of Members Elect FINANCE COMMITTEE Page 16 of 62 Item: 7.a.1. Agenda Item Information Sheet To: Natural Resources Committee From: Katie Vogeler, Director, County Conservationist Meeting Date: August 6, 2026 Department/Office: Land & Water Management Item Name: Increase of Revenue Budget Amendment for a Wisconsin Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Reserve Grant Summary: BACKGROUND INFORMATION: Land & Water Management Dept has applied for, and been awarded, $46,214 from DATCP SWRM Reserve Program, to install several conservation practice. The first practice will be a creation of a two stage ditch which will hold and convey rain events to the culvert outlet. This should keep the farm field from excess flooding which happens even during smaller storm events. The second practice is a wetland scrape to create some wildlife habitat and store floodwaters. Lastly a vegetated buffer will be established adjacent to the two stage ditch to further filter sediment from entering the ditch project. FISCAL IMPACT: $46,214.00 FUNDING SOURCE: DATCP SWRM Reserve Fund County Levy: $0 Non-County Levy: $46,214.00 Recommended Action: Approve the increase in revenue Budget Amendment recognizing $46,214 from the Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Grant Program for conservation practices. Attachments: 1. Budget Amendment Request Form- DATCP SWRM Reserve-Demaster Page 21 of 158 Page 17 of 62 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 8/6/2026 Supplemental Appropriations: Acct # 117-2-01-58180-000 $ 46,214 A/C # 117-2-01-42375-004 $ 46,214 / - - / - 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 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: 46,214 Total Credits: 46,214 Date of Meeting Date of Meeting Budget Amended By: TYPE IN Oversight Committee Chairperson's Name Reason for Request (Be Specific). Also fill out Support Document for County Board. LWM has applied for, and been awarded, $46,214 of DATCP SWRM Reserve Funds to install a conservation practice. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature Debit / Expense DATCP SWRM Reserve Grant DATCP SWRM Reserve Grant Credit / Revenue Land & Water Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Katie Vogeler Rob Holyoke, Chairperson, Ozaukee County Natural Resources Committee Page 18 of 62 Item: 8.a.2. Agenda Item Information Sheet To: Natural Resources Committee From: Matt Aho, Program Manager Meeting Date: August 6, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for an American Transmission Company Voluntary Permission Request Payment for Site Work and Inspections at Tendick Nature County Park Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) has received a voluntary permission request payment from the American Transmission Company (ATC) for site work and inspections at Tendick Nature County Park (Park). Specifically, the permission request was for ATC contractors to complete land survey work, archeological surveys, soil borings, and appraisal inspections at the existing ATC high-tension line tower at the Park. The permission request was approved by the Ozaukee County Administrator and Department Director. ANALYSIS: The total ATC payment amount is $15,000, and the funds will be used to support ongoing public access and restoration work at the Park. FISCAL IMPACT: Balance Current Year: NONE (Additional Revenue $15,000) Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: ATC Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the American Transmission Company Voluntary Permission Request Payment for Site Work and Inspections at Tendick Nature County Park. Attachments: 1. BA_2026_NRC08062026_ATC Donation Tendick 2. Tendick Master Map, BMW 2025.8.8 Page 19 of 62 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 7/27/2026 Supplemental Appropriations: Acct # 221-01-01-54533-000 $ 15,000 A/C # 221-01-01-49501-000 $ 15,000 / - - / - 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 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: 15,000 Total Credits: 15,000 Date of Meeting Date of Meeting Budget Amended By: Planning and Parks Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Debit / Expense Contracted Outside Employment ATC Payment - Tendick Nature County Park Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a Voluntery Permission Request Payment received from the American Transmission Company for site work and inspections at Tendick Nature County Park (project number P221-0004-00049). This increase in revenue is for: 1) Contracted Outside Employment. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Page 20 of 62 Page 21 of 62 Item: 8.a.3. Agenda Item Information Sheet To: Natural Resources Committee From: Matt Aho, Program Manager Meeting Date: August 6, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Wisconsin Department of Transportation Refund Credit for Ozaukee Interurban Trail Projects Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) has received a credit payment from the Wisconsin Department of Transportation (WisDOT) for the Town of Grafton Ozaukee Interurban Trail (OIT) Improvement Project (e.g., I-43 bridge crossing). ANALYSIS: The total WisDOT credit payment amount is $24,810.10, and the funds will be used to support professional real estate services for the OIT realignment in the Village of Belgium as part of the OIT resurfacing and reshouldering project. FISCAL IMPACT: Balance Current Year: NONE (Additional Revenue $24,810.10) Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: WisDOT Credit Payment Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the Wisconsin Department of Transportation Credit Payment for the Town of Grafton Ozaukee Interurban Trail Improvement Project. Attachments: 1. BA_2026_NRC08062026_WisDOT Refund OIT 2. P&P_Dept_Belgium Relocations-ROW_2026-06-25_PDF Page 22 of 62 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 7/27/2026 Supplemental Appropriations: Acct # 221-01-01-54106-000 $ 24,810 A/C # 221-01-01-42310-000 $ 24,810 / - - / - 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 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: 24,810 Total Credits: 24,810 Date of Meeting Date of Meeting Budget Amended By: Planning and Parks Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Debit / Expense Professional Services State Aid - WisDOT Credit Payment - OIT Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a credit payment received from the Wisconsin Department of Transportation for the Town of Grafton Ozaukee Interurban Trail Improvement Project (e.g., I-43 bridge crossing) (project number P221-0003-00032). This increase in revenue is for: 1) Professional Services for real estate coordination for implementation of the OIT resurfacing and reshouldering project. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Page 23 of 62 R/W R/W R/W R/W R/W R/W PLPL PL PL PL PL PL PL PL PL PL PL PL PL PL PLPLPL R/W 745 750 755 760 STA 760+22.54 BK = STA 756+02.95 AH R/W PL R/W PL PL PL PL PL PROP R/W PROP R/W PROP R/W PROP R/W 5'6.5' CL 17.5' 17.5' 15' 8.5' PARKING LANENB BIKE LANE SB BIKE LANE 11' 4' MOTOR VEHICLE SPACE TYPICAL FINISHED SECTION ELM STREET ADVISORY BIKE LANES OZAUKEE INTERURBAN TRAIL OZAUKEE COUNTY BELGIUM RELOCATION SHEET NUMBER Brookfield, WI | Appleton, WI | Madison, WI Cedarburg, WI | Naperville, IL | Irvine, CA N ( IN FEET ) GRAPHIC SCALE 0 100502525 Know what's R OZAUKEE INTERURBAN TRAIL UNION PACIFIC RAILROAD LAKESIDE FOODS INC CTH D (MAIN STREET) ELM STREET PARK STREET COMMERCE STREET TRAXSIDE PUB BELGIUM FIRE DEPARTMENT RELOCATE TRAIL ONTO GRASS AREA ON-STREET FOLLOWING EXISTING BIKE LANES ON-STREET ADVISORY BIKE LANES (SEE NACTO "URBAN BIKEWAY DESIGN GUIDE," 3RD EDITION) NEW OFF-STREET TRAIL ADJACENT TO PARKING LOT FOLLOW EXISTING TRAIL SPUR EXISTING OZAUKEE INTERURBAN TRAIL EXISTING OZAUKEE INTERURBAN TRAIL WE ENERGIES WE ENERGIES VILLAGE OF BELGIUM TRAIL REMOVED R30' R30' TRAIL REMOVED 12.5' 9.5' FEE AREA = 0.211 AC (9,174 SF) FEE AREA = 0.027 AC (1,167 SF) Page 24 of 62 Item: 6.c. Agenda Item Information Sheet To: Finance Committee From: Kimberly Falkner, DHS Director Meeting Date: September 2, 2026 Department/Office: Human Services Item Name: Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual - Economic Support Specialist Summary: This was approved by the Health and Human Services Committee at the August 4, 2026 meeting. Background: The HR1 (One Big Beautiful Bill Act) on July 4, 2025, enacted reductions in funding to the Federal Food and Nutrition Program (SNAP) which serves as a safety net for individuals with food insecurity. Ozaukee County has approximately 1900 Foodshare cases currently. HR1 includes the inclusion of financial penalties mandating states pay food benefit costs equaling between 5%-15% of its total Foodshare benefit amounts when they have payment benefit errors over 6%. (Under issuance or over issuance of benefits) The penalty for Wisconsin is estimated of up to 203 million dollars depending upon the percentage of errors. Analysis: In October 2025, we identified the need for expanded quality assurance and transitioned staff responsibilities to be inclusive of Foodshare focused quality assurance. The legislature has since enacted ACT 116 to fund resources for (2-year) supporting counties in funding full-time quality assurance activities with the goal of reducing and preventing FoodShare benefit errors. Ozaukee County is receiving funding along with its partner counties in the Moraine Lakes Consortium partnership. This funding will support our existing quality assurance efforts, including additional staff time to review cases, training, and development. To support this effort, we are requesting (2) part- time positions that will back-fill for staff who are responding to case reviews, training, and re-training, as well as remediation to reduce or prevent errors and bill the capacity of the program in an ongoing way. Fiscal Impact: The creation of two (2) part-time positions, each averaging approximately twenty (20) hours per week, with actual hours scheduled flexibly based on the operational needs of the Call Center and Quality Assurance functions. These positions shall be funded through state funding, with total annual personnel costs not to exceed the allocated state funding, which is allocated to be no less than $88,379. Recommended Action: Approve the resolution amending Chapter 3 of the Ozaukee County Policy and Procedure Manual pertaining to the Human Services Economic Support Specialist positions. Attachments: 1. Res Ch 3 Econ Sup Specialist Page 25 of 62 Resolution No. Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – Economic Support Specialist RESOLVED, by the Ozaukee County Board of Supervisors, that Chapter 3 of the Ozaukee County Policy and Procedure Manual be amended to read: Current Job Title Department Division FLSA Grade Head Count FTE Economic Support Specialist Human Services Economic Support Non- Exempt 9 5.0 7.0 5.0 6.0 FURTHER RESOLVED, that these changes shall take effect September 2, 2026; and FURTHER RESOLVED, that Chapter 3 of the Policy and Procedure Manual be amended to reflect the personnel change and department totals to be adjusted accordingly. Dated at Port Washington, Wisconsin, this 2nd day of September 2026. Summary: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual pertaining to the Economic Support Specialist positions. Vote: Majority Finance Committee Page 26 of 62 Item: 7.a. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: September 2, 2026 Department/Office: Finance Department Item Name: Monthly Wire Transfers and Schedule of Vouchers Summary: Wire Transfers #4599 to #4622 and June Vouchers Wire Transfers #4623 to #4638 and July Vouchers Recommended Action: None Attachments: 1. june_july_wiretransfer_schedvouchers Page 27 of 62 Page 28 of 62 Page 29 of 62 Page 30 of 62 Page 31 of 62 Item: 8.a. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: September 2, 2026 Department/Office: County Clerk Item Name: County Clerk Summary: Monthly Financial Report Recommended Action: None Attachments: 1. Monthly Finance Report thru July 31 Page 32 of 62 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 $40 3 $34,902 $86,000 $51,098 40.58% Licenses & Permits $3,84 5 $13,365 $41,751 $28,386 32.01% Other Revenue $2,354 $17, 631 $36,200 $18,569 48.70% Total Revenues $6,60 2 $133,908 $215,551 $81,643 62.12% Expenditures Salaries $47,964 $255,604 $439,318 $183,714 58.18% Fringe Benefits $13,308 $90,358 $136,953 $46,595 65.98% Travel/Training $429 $6,809 $28,977 $22,168 23.50% Supplies $2,415 $153,048 $302,007 $148,959 50.68% Purchased Services $26,265 $82,905 $87,425 $4,520 94.83% Interdepartment Charges $3,38 3 $23,274 $42,443 $19,169 54.84% Other Expenses - $1,233 $7,057 $5,824 17.47% Total Operating Expenditures $93,764 $613,231 $1,044,180 $430,949 58 .73% Capital Outlay Total Expenditures $93, 764 $613,231 $1,044,180 $430,949 58.73% Net Increase (Decrease) ($87,162) ( $479,323) ($828,629) ($349,306) 5 7.85% E q u i t y: Ozaukee County Committee Report General Fund County Clerk For the Seven Months Ending Friday, July 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 8/11 /2026 Page 33 of 62 Item: 8.b. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: September 2, 2026 Department/Office: Finance Department Item Name: Finance Summary: Monthly report Recommended Action: None Attachments: 1. 08 Directors Report Page 34 of 62 Page 35 of 62 Page 36 of 62 Page 37 of 62 Page 38 of 62 Page 39 of 62 Page 40 of 62 Page 41 of 62 Page 42 of 62 Item: 8.c. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: September 2, 2026 Department/Office: Human Resources Item Name: Human Resources Summary: Wisconsin Retirement System Education A Wisconsin Retirement System representative will be onsite on September 28, 2026, to provide employees with an overview of WRS benefits and retirement planning. Sessions will be offered at both the Administration Center and Justice Center, with a virtual attendance option available for employees who are unable to attend in person. The presentation will cover WRS benefits for new, mid-career, and retirement-eligible employees, the Variable Fund, additional contribution options, retirement benefit calculations, and the importance of maintaining current beneficiary information. Employees also continue to have access to WRS educational videos and resources available online. Medicare Education Webinar Ozaukee County is offering employees and spouses an educational Medicare webinar in partnership with National Benefits Consultants. The webinar is scheduled for September 9, 2026, and is intended primarily for employees and spouses who are approaching Medicare eligibility, are continuing to work beyond age 65, have Medicare-eligible dependents, or are preparing for retirement. The session will provide employees with an opportunity to better understand how Medicare interacts with employer- sponsored health coverage and retirement planning. Pre-registration is required. Wellness Program Biometric Screenings Onsite biometric screenings continue to be offered throughout the year for employees and spouses participating in the County's Wellness Program. Screenings may be used for initial program requirements as well as follow-up testing when biometric thresholds are not met. The next onsite clinic is scheduled for August 20, 2026, at the Justice Center. Employees can schedule appointments through the County's Wellness Portal. Betr Health Program WCA Group Health Trust continues to offer Betr Health as part of the County's health insurance plan. The program is available at no additional cost to employees and spouses enrolled in the County's health insurance coverage. Betr Health is a food and lifestyle-based wellness program focused on weight management, sustainable health habits, and supporting the prevention and management of chronic health conditions. Employees who enrolled in 2025 remain eligible and do not need to re-enroll. Continuing participants will receive information regarding second-year coaching opportunities, while new participants may enroll directly through the program. Human Resources will continue communicating available wellness, retirement, and benefits education opportunities to employees throughout the year. Recommended Action: None Page 43 of 62 Attachments: 1. HR Financials Page 44 of 62 Current 2026 2026 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries $38,826 $172,780 $340,220 $167,440 50.78% Fringe Benefits $11,011 $68,952 $111,204 $42,252 62.00% Travel/Training $996 $996 $2,201 $1,205 45.25% Supplies $936 $12,563 $22,852 $10,289 54.98% Purchased Services $5,679 $32,182 $52,903 $20,721 60.83% Interdepartment Charges $1,917 $15,130 $24,208 $9,078 62.50% Other Expenses $651 $9,191 $2,001 ($7,190) 459.32% Total Operating Expenditures $60,016 $311,794 $555,589 $243,795 56.12% Capital Outlay Total Expenditures $60,016 $311,794 $555,589 $243,795 56.12% Net Increase (Decrease) ($60,016) ($311,794)($555,589)($243,795) 56.12% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the Seven Months Ending Friday, July 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 8/18/2026 Page 45 of 62 Item: 8.d. Agenda Item Information Sheet To: Finance Committee From: Jason Dzwinel, County Administrator Meeting Date: September 2, 2026 Department/Office: Information Technology Item Name: Information Technology Summary: Monthly financials Recommended Action: None Attachments: 1. IT Financials_August_2026 2. Communications Services August_2026 Page 46 of 62 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services - $2,004 - ($2,004) 0.00% Interdepartmental Charges $161,003 $1,127,022 $1,835,0 00 $707,978 61.42% Total Revenues $161,003 $1,129,026 $1,835,000 $705,974 6 1.53% Expenditures Salaries $41,718 $234,112 $434,325 $200,213 53.90% Fringe Benefits $15,004 $107,505 $191,951 $84,446 56.01% Travel/Training - - $5,500 $5,500 0.00% Supplies $18 $3,052 $34,199 $31,147 8.92% Purchased Services $43,685 $898,105 $1,168,000 $269,895 76.89% Interdepartment Charges - $1 $200 $199 0.50% Other Expenses - - $825 $825 0.00% Total Operating Expenditures $100,425 $1,242,775 $1,83 5,000 $592,225 67.73% Capital Outlay Total Expenditures $100,425 $1,242,775 $1,835,000 $592, 225 67.73% Net Increase (Decrease) $60,578 ($113,749) - $113,749 0. 00% E q u i t y: Retained Earnings - $757,306 - ($757,306) 0.00% Governmental Fund Balance - $124,850 - ($124,850) 0.00% Ozaukee County Committee Report Internal Service Fund Information Technology For the Seven Months Ending Friday, July 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 8/19/2026 Page 47 of 62 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Other Revenue $650 $41,882 $83,370 $41,488 50.24% Total Revenues $650 $41,882 $83,370 $41,488 50.24% Expenditures Salaries $17,808 $87,114 $154,178 $67,064 56.50% Fringe Benefits $5,545 $36,227 $57,397 $21,170 63.12% Travel/Training - $1,745 $2,500 $755 69.80% Supplies $36,384 $42,147 $45,101 $2,954 93.45% Purchased Services $1,959 $83,029 $171,210 $88,181 48.50 % Interdepartment Charges $1,105 $8,006 $15,274 $7,268 52. 42% Other Expenses - - $783 $783 0.00% Total Operating Expenditures $62,801 $258,268 $446,443 $188,175 57.85% Capital Outlay Total Expenditures $62,801 $258,268 $446,443 $188,175 57 .85% Net Increase (Decrease) ($62,151) ($216,386) ($363,073 ) ($146,687) 59.60% E q u i t y: Ozaukee County Committee Report General Fund InformationTechnology-Radio Services For the Seven Months Ending Friday, July 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 8/19/2026 Page 48 of 62 Item: 8.e. Agenda Item Information Sheet To: Finance Committee From: Sandi Tretow, County Treasurer Meeting Date: September 2, 2026 Department/Office: Treasurer Item Name: County Treasurer Summary: August Treasurer's Report and Summary Recommended Action: None Attachments: 1. August Treasurer Report Page 49 of 62 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, August 26, 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.) • Finished up July tax collections – our office and Port Washington State Bank • Ag Use Interest invoices sent. All but three have paid • Settlement with 3 -installment municipalities and final settlement payments to all of our taxing jurisdictions • Drainage District payment collections are ongoing • Sent out Save the Date Invitations to our municipalities for our Annual October Treasurer’s meeting to prepare for 2026 tax bills and collections Future goals/events: • Any unpaid property with a 2025 tax balance will be issued a Certificate (lien) on September 1 per State Statute. 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 50 of 62 CASH Cash ending July is down (699,928)$ from last July: Cash 2026, 80,549,911$ 2025 81,249,839$ Decrease of (699,928.22)$ -0.86% 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 up from last year through July: July 2026, 214,949$ 2025 188,676$ Increase of 26,273.14$ 13.93% Budget 2026, 280,000$ 2025 280,000$ Budget/Actual 2026 76.77% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through July: July 2026, 1,099,575$ 2025 1,069,867$ Increase of 29,707.86$ 2.78% Budget 2026, 210,000$ 2025 280,000$ Budget/Actual 2026 523.61% 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 May, see page 6: May 2026 5,565,042$ 2025 4,865,352$ Increase of 699,690.00$ 14.38% Budget 2026, 13,233,624$ 2025 12,232,000$ Budget/Actual 2026 42.05% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2026 328,744$ 2025 387,784$ Decrease of (59,040.00)$ -15.22% Number of delinquent parcels: 2026 254 2025 251 Increase of 3 1.20% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES All parcels from 2022 tax year have been paid. Variances of cash from month to month and year to year July 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 July1st 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 August 2026 REPORTING PERIOD: July, 2026 Page 1 Page 51 of 62 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance July 1, 2026 2,886.08$ Receipts: Transfers from Money Market #2 22,295,535.29$ Voids and Stop Payments 661.10$ Total Monthly Receipts 22,296,196.39$ Total Balance & Receipts 22,299,082.47$ Disbursements: ### County Orders (570474-571211) (5,186,883.61)$ Wire Transfers (wt# 4607-4628) (2,087,302.30)$ ACH Transfers (24,896.56)$ Transfer to LGIP Account (15,000,000.00)$ Total Monthly Disbursements (22,299,082.47)$ MAIN CHECKBOOK Balance July 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 2,221,399.76$ Outstanding County Checks (2,221,399.76)$ MAIN CHECKBOOK Balance July 31, 2026 -$ MONEY MARKET #1 CHECKBOOK Balance July 1, 2026 25,085.88$ Receipts: Department Direct Deposit Receipts 2,075,138.41$ Real Estate Tax Receipts, Electronic 2,376,999.03$ Drainage District Payments Electronic 1,700.00$ Opioids Settlement Payments 232,394.94$ Transfer from LGIP 22,500,000.00$ Transfer from MM2 5,771.00$ Interest Earnings 91.89$ Total Monthly Receipts 27,192,095.27$ Total Balance & Receipts 27,217,181.15$ Disbursements: Transfers to Money Market #2 (26,950,605.44)$ Transfer to Opioid Settlement Money Market (232,394.94)$ NSF Payments (9,088.88)$ Total Monthly Disbursements (27,192,089.26)$ MONEY MARKET #1 CHECKBOOK Balance July 31, 2026 25,091.89$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 25,091.89$ Deposit in Transit -$ MONEY MARKET #1 CHECKBOOK Balance July 31, 2026 (3.72%)APY 25,091.89$ Page 2 Page 52 of 62 MONEY MARKET #2 CHECKBOOK Balance July 1, 2026 15,378,350.05$ Receipts: Department Receipts 2,948,443.08$ Real Estate Tax Receipts 10,686,980.66$ RLF Payments 983.82$ NSF Replace 20,438.42$ Drainage District Payments 14,200.00$ Transfer from CDBG 2 Shelter 286,561.23$ Transfer from PWSB - Parks Reservations 9,106.32$ Transfers from Money Market #1 26,950,605.44$ Transfer from Register of Deeds 337,905.20$ Interest Earnings 111,498.15$ Total Monthly Receipts 41,366,722.32$ Total Balance & Receipts 56,745,072.37$ Disbursements: Transfers to Main Checkbook (22,301,306.29)$ Transfers to Payroll Checkbook (3,448,406.68)$ NSF Checks (19,468.40)$ Transfer to ARPA Total Monthly Disbursements (25,769,181.37)$ MONEY MARKET #2 Balance July 31, 2026 30,975,891.00$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 30,975,891.00$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance July 31, 2026 (3.83%)APY 30,975,891.00$ PAYROLL CHECKBOOK Balance July 1, 2026 -$ Receipts: Transfers from Money Market #2 3,448,406.68$ Total Monthly Receipts 3,448,406.68$ Total Balance & Receipts 3,448,406.68$ Disbursements: Salary Orders (#442388-442394) (6,176.08)$ Salary Direct Deposit (#406225-408370) (3,442,230.60)$ Total Monthly Disbursements (3,448,406.68)$ PAYROLL Balance July 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 1,538.26$ Outstanding Payroll Checks (1,538.26)$ PAYROLL CHECKBOOK Balance July 31, 2026 -$ PAGE 3 Page 53 of 62 REVENUE YTD Interest Investments 1,099,574.86$ 210,000$ (July) Curlers Building Maint 5,427.73 - (July) Interest Health Care Trust 622.98 - (July) Interest Veteran's Memorial Trust 515.63 300 (July) Interest Transit Trust Fund 1,044.18 - (July) Interest on Delinquent Taxes 141,742.45 185,000 (July) Penalty on Delinquent Taxes 73,206.69 95,000 (July) Sales Tax General Fund 5,565,042.26 13,233,624 (May) Use Value Penalty Tax 419,847.71 50,000 (July) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 153,317.60 3.75% (July) APY Summit Credit Union, CD (General Fund) 574,885.34 3.93% (July) APY LGIP, Savings (General Fund) 33,013,972.99 3.68% (July) APY WISC (General Fund) 173,282.22 3.58% (July) APY WISC CD's (General Fund) 5,752,225.01 4.11% (July) APY WISC Securities (General Fund) 995,713.63 4.05% (July) APY PWSB, Money Market (Curlers Association Building Maint) 254,820.16 3.72% (July) APY PWSB, Money Market (Health Care Trust) 29,247.59 3.72% (July) APY PWSB, Money Market (Veteran's Memorial Trust) 24,207.19 3.72% (July) APY PWSB, Money Market (Register of Deeds) 375,907.77 3.73% (July) APY PWSB, Money Market (Tax Collection) 5,185,736.98 3.73% (July) APY PWSB, Money Market (Transit Trust Fund) 49,021.85 3.72% (July) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 9,485.54 3.72% (July) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,246,179.72 3.72% (July) APY PWSB, Opioids Settlement 2,052,834.49 3.72% (July) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2026 ANNUAL BUDGET 2026 Page 4 Page 54 of 62 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$ 44,507.29$ TAX SALE 44,507.29$ 44,507.29$ SEPTEMBER 44,507.29$ 44,507.29$ OCTOBER 44,507.29$ 44,507.29$ NOVEMBER 44,507.29$ 44,507.29$ DECEMBER 44,507.29$ 44,507.29$ TOTAL RECEIPTS 12,786.98$ Page 5 Page 55 of 62 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$ 328,743.63$ TAX SALE 328,743.63$ 328,743.63$ SEPTEMBER 328,743.63$ 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$ 337,915.08$ Page 6 Page 56 of 62 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 TAX SALE 621,043 2.90% 287 713,254 3.20% 273 622,327 2.71% 253 841,848 3.54% 301 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 57 of 62 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 58 of 62 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 1,162,083$ 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) 5,565,042$ 12,567,576$ 12,199,699$ 11,730,321$ 11,318,483$ MONTH(S) SALES TAX REC'D BY COUNTY (July) 1,208,094$ 1,272,523$ 1,047,491$ 890,736$ 948,041$ 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 59 of 62 2026 2025 2024 2023 2022 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) 5,565,042$ 12,567,576$ 12,199,699$ 11,730,321$ 11,318,483$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (July) 1,208,094$ 1,272,523$ 1,047,491$ 890,736$ 948,041$ <------------ 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 (July) 2026 2025 2024 2023 2022 Page 10 Page 60 of 62 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 $23,750.16 $983.82 July 2026 8/3/2026 **Payment dates updated to most current payment date as of 08/13/2026 Page 11 Page 61 of 62 Prior Current 2026 2026 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $231,663 $425,312 $641,527 $336,803 ($304,724) 190.48% Public Charges for Services $2,666 $243 $9,232 $4,000 ($5,232) 230.80% Other Revenue $6,542 $25,700 $38,079 $5,001 ($33,078) 761.43% Total Revenues $240,871 $451,255 $688,838 $345,804 ($343,034) 199.20% Expenditures Salaries $138,686 $24,699 $139,290 $258,229 $118,939 53.94% Fringe Benefits $54,680 $9,405 $59,584 $90,970 $31,386 65.50% Travel/Training $2,028 - $1,494 $4,200 $2,706 35.57% Supplies $42,387 $226 $44,869 $44,680 ($189) 100.42% Purchased Services $2,943 $63 $7,565 $13,101 $5,536 57.74% Interdepartment Charges $26,113 $3,328 $28,322 $49,502 $21,180 57.21% Other Expenses $585 $7 $24,780 $11,203 ($13,577) 221.19% Total Operating Expenditures $267,422 $37,728 $305,904 $471,885 $165,981 64.83% Capital Outlay Total Expenditures $267,422 $37,728 $305,904 $471,885 $165,981 64.83% Net Increase (Decrease) ($26,551) $413,527 $382,934 ($126,081) ($509,015) -303.72% E q u i t y: Unassigned $106,963 - - - - 0.00% Due To / Due From ($318,104) $8,357,068 $14,208,446 - ($14,208,446) 0 .00% Ozaukee County Committee Report General Fund Treasurer For the Seven Months Ending Friday, July 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026-Jay 2026 Oversight Comm Recommended PnL Amended Bdgt 8/13/2026 Page 62 of 62