County Board -Mid Month - Administration Building — Agenda Packet

1 County Board 4-H Youth Day Wednesday, August 19, 2026, 9:00 AM Administration Center— Room A-204 121 W. Main Street, Port Washington, WI The following business will be before the County Board for initiation, discussion, consideration, deliberation and possible formal action: 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. Pledge of Allegiance to The Flag 3. Approval of Minutes 4. Public Comments Legislative Updates Chairperson Proclamation 5. Communications 6. Presentations a. Ozaukee County 4-H Program Abi Quinian - 4H Educator b. 2025 Annual Certified Financial Report Dave Minch - CPA, Kerber Rose 7. Committee Appointments/Reappointments 8. Committee Reports and Supervisor Announcements 9. Adjournment 8:30AM 4-H AND COUNTY BOARD EXCHANGE People with disabilities requiring accommodation for attendance at this meeting should contact the County Clerk’s Office at 262-284-8110, 24 hours in advance of the meeting. Page 1 of 20 Item: Agenda Item Information Sheet To: County Board From: Kellie Kretlow, County Clerk Meeting Date: August 19, 2026 Department/Office: County Clerk Item Name: August 5, 2026 Summary: Minutes from the August 5, 2026 meeting. Recommended Action: Approval draft minutes as submitted. Attachments: 1. CB MINUTES August 5 2026 Page 2 of 20 OZAUKEE COUNTY BOARD PROCEEDINGS Ozaukee County Board Regular Meeting Wednesday August 5, 2026 – 9:00 AM Administration Center - Room A-204 121 W. Main Street, Port Washington, WI 53074 1 DRAFT MINUTES PENDING BOARD APPROVAL The County Board reconvened at 9:02 AM pursuant to adjournment and was called to order by Chairperson Schlenvogt. The Clerk took the roll. All members were present, Supervisor Dolsky excused and Supervisor DeMent absent. Board members and guests stood and recited the Pledge of Allegiance to the Flag. Motion made by Supervisor Nelson, seconded by Supervisor Grabow, that the July 1, 2026 minutes be approved as submitted. A voice vote was taken. Motion carried. Under public comment, Chris Janik from the Town of Fredonia, addressed the members regarding Resolution 26-12, requesting to reinstate the acquisition funding and Dana Glasstein addressed the board to introduce herself as a candidate for Wisconsin State Assembly District 22. There were no communications. The following claim was reviewed by Corporation Counsel Gorden: Notice of Written Itemization of Claim on behalf of Jordan Michalski and Ashleigh Sorenson. Motion made by Supervisor Matera, seconded by Supervisor Paape to deny the claim. The vote was taken as follows: Ayes - 24, Nays - 0, Absent – 2 (DeMent, Dolsky). The majority of the members present voting aye, the motion was declared adopted. County Administrator Dzwinel presented his monthly report that included information on 2027 Budget Update, ERP Project Update, CBRF Project Update, Partial Hospitalization Program (Day Treatment Center Update), Housing Study Update, 4-H County Board Exchange, and the 2025 Annual Comprehensive Financial Report. Resolution No. 26-12: Intergovernmental Cooperation Agreement / Memorandum of Understanding Between the Town of Fredonia and Ozaukee County for the Transfer of Parcels 04- 028-12-010.00 And 04-028-12-012.00 In the Town of Fredonia to the Ozaukee County Park System SUMMARY: Approval of an Intergovernmental Cooperation Agreement / Memorandum of Understanding with the Town of Fredonia for the transfer, remediation, and public park and open space use of parcels 04-028-12-010.00 and 04-028-12-012.00 in the Town of Fredonia as part of the Ozaukee County Park System. Vote Required: Majority Natural Resources Committee Page 3 of 20 Ozaukee County Board of Supervisors August 5, 2026 Regular Meeting 2 Motion made by Supervisor Mackinnon, seconded by Supervisor Holyoke, that Resolution No. 26-12 be adopted. Motion made by Supervisor Nosko, seconded by Supervisor Kincaide that Resolution No. 26-12 be amended as follows: WEDC Brownfield Site Assessment Grant ($142,800) and, Ozaukee County Capital Fund Project Grant ($40,000), and Ozaukee County contribution to the acquisition ($20,000). After debate, the vote was taken as follows: Ayes – 3 (Nosko, Schlenvogt, Maguire), Nays – 20 (Bichler, Paape, Fischer, Nelson, Matera, Larson, Grabow, Vogel, Kennedy, Custer, Ambs, Kincaide, Arnett, Stelter, Khan, Strom, Holyoke, Schoessow, Hansher, Foy), Abstain – 1 (Mackinnon), Absent – 2 (DeMent, Dolsky). The majority of the members present not voting aye, the motion was declared lost. The vote was then taken on Resolution No. 26-12, as presented, as follows: Ayes - 24, Nays - 0, Absent – 2 (DeMent, Dolsky). The majority of the members present voting aye, the motion was declared adopted. Resolution No. 26-13: Acceptance of Titles to the Properties for Acquiring Parcel 04-028-12-010.00 and Parcel 04-028-12-012.00 in the Town of Fredonia for Addition to the Ozaukee County Park System Per §§ 59.52(6)(A) and 27.065(1)(A) Wisconsin Statutes SUMMARY: Acceptance of a donation of the title to properties located in the Town of Fredonia (Parcel 04-028-12-010.00 and Parcel ID 04-028-12-012.00) for addition to the Ozaukee County Park System Per §§ 59.52(6)(A) and 27.065(1)(A) Wisconsin Statutes. Vote Required: Majority Natural Resources Committee Page 4 of 20 Ozaukee County Board of Supervisors August 5, 2026 Regular Meeting 3 Motion made by Supervisor Grabow, seconded by Supervisor Vogel, that Resolution No. 26-13 be adopted. Motion made by Supervisor Kennedy, seconded by Supervisor Kincaide to postpone the resolution until phase 1 and phase 2 assessment and accept the report. After debate, the vote was taken as follows: Ayes – 12 (Nosko, Schlenvogt, Fisher, Grabow, Vogel, Kennedy, Maguire, Kincaide, Arnett, Stelter, Mackinnon, Khan), Nays – 12 (Bichler, Paape, Nelson, Matera, Larson, Custer, Ambs, Strom, Holyoke, Schoessow, Hansher, Foy) Absent – 2 (DeMent, Dolsky). The majority of the members present not voting aye, the motion was declared lost. The vote was then taken on Resolution No. 26-13 as presented: Ayes – 18 (Bichler, Paape, Nosko, Schlenvogt, Fischer, Nelson, Matera, Larson, Grabow, Custer, Ambs, Maguire, Stelter, Strom, Holyoke, Schoessow, Hansher, Foy), Nays – 6 (Vogel, Kennedy, Arnett, Kincaide, Mackinnon, Khan), Absent – 2 (DeMent, Dolsky). The majority of the members present voting aye, the motion was declared adopted. Report No. 26-1 Report of County Board/Citizen Attendance and Milage Motion made by Supervisor Kincaide, seconded by Supervisor Nelson, that Report No. 26-1 be adopted and that all claims be allowed and ordered paid. A voice vote was taken. Motion carried. County Board Chairperson Schlenvogt recommended the appointment of Michael Eibs to replace Lindsay Graycarek as a member of the Radio System User Group and reappoint Daniel Jablonski as a member of the Joint Washington Ozaukee Board of Health. Motion made by Supervisor Nelson, seconded by Supervisor Grabow to confirm the appointments. A voice vote was taken. Motion carried. Under supervisor announcements, Corporation Counsel Gordon spoke to the County Board, referencing Roberts' rules regarding the duration and subjects that supervisors are permitted to discuss. Supervisor Kincaide referenced the state homelessness in the County. Motion made by Supervisor Nelson, seconded by Supervisor Matera, to adjourn, subject to call by the Chairperson, or until Wednesday, August 19 at 9:00 AM. Voice vote, motion carried. Meeting declared adjourned at 10:17 AM. Page 5 of 20 Ozaukee County Board of Supervisors August 5, 2026 Regular Meeting 4 ************************************************************************ CERTIFICATE OF CLERK STATE OF WISCONSIN} COUNTY OF OZAUKEE} I, Anna Hoff, County Clerk for the County of Ozaukee, do hereby certify that the foregoing is a true and correct record of the transactions of the Ozaukee County Board of Supervisors’ meeting held on August 5th, 2026. Reports on file in the County Clerk’s Office. Dated at the Administration Center, City of Port Washington, Ozaukee County, Wisconsin, this 14th day of August 2026. Anna Hoff, Deputy County Clerk Page 6 of 20 Item: 6.b. Agenda Item Information Sheet To: County Board From: Jay McMahon, Finance Director Meeting Date: August 19, 2026 Department/Office: Finance Department Item Name: 2025 Annual Certified Financial Report Dave Minch - CPA, Kerber Rose Summary: 2025 Year End Audit Results Recommended Action: None Attachments: 1. Audit presentation Page 7 of 20 Audit for the Fiscal Year Ended December 31, 2025 Page 8 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Audit Results - Summary • Unmodified opinion on the financial statements, for fair presentation in accordance with generally accepted accounting principles for state and local governments in the United States of America. • No findings noted in the report on internal control over financial reporting or report on compliance for federal and state programs. Page 9 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Congratulations on Achieving Excellence in Financial Reporting! The GFOA established the Certificate of Achievement for Excellence in Financial Reporting Program (COA) in 1945 to encourage and assist state and local governments to go beyond the minimum requirements of generally accepted accounting principles to prepare comprehensive annual financial reports that evidence the spirit of transparency and full disclosure and then to recognize individual governments that succeed in achieving that goal. The goal of the program is not to assess the financial health of participating governments, but rather to ensure that users of their financial statements have the information they need to do so themselves. The County has been receiving the award for twentieth (20) consecutive years! This shows a dedication to transparency and financial reporting. Page 10 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Fund Balance – General Fund Unassigned Assigned Committed Restricted Nonspendable Page 11 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Fund Balance Policy Page 12 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Fund Balance Policy – General Fund Unassigned Fund Balance/ Total General Fund Expenditures Policy Requirement - General Fund Page 13 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Fund Balance Policy – Combined Funds Unrestricted Fund Balance/Total Governmental Fund Expenditures (Excluding GF) Policy Requirement - Combined Funds Page 14 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting 2022 2023 2024 2025 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 (1,000,000) (2,000,000) Major Governmental Funds – Total Fund Balances Human Services County Roads and Bridges Special Projects Debt Service Page 15 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Long-Term Debt GO DEBT Governmental GO DEBT Business-Type Bond Premium Lease Obligation Page 16 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 4.10% 3.90% 4.50% 5.40% 3.90% 3.82% 2.23% 2.06% 2.20% 2.40% Debt Service as a Percentage of Noncapital Expenditures Debt Service as a Percentage of Noncapital Expenditures Page 17 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting 2022 2023 2024 2025 - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 (2,000,000) Proprietary Fund Total Net Position Lasata Care Center Highway Lasata RCAC Golf Gourse Lasata Heights Page 18 of 20 Accounting | Tax Consulting | Business Advisory | Payroll | Quality Control | Wealth Management | Technology | HR Consulting Single Audit • Federal Programs • 25.507 Federal Transit – Formula Grants • 20.526 Bus and Bus Facilities Formula and Discretionary Programs • State Programs • 395.104 Transit Operating Aids • 435.561 Basic County Allocation • 437.3561 Basic County Allocation Page 19 of 20 Thank You! Questions? David Minch, Partner David.Minch@kerberrose.com Greg Pitel, Partner Greg.Pitel@kerberrose.com Page 20 of 20