Finance Committee — Agenda Packet

1 Finance Committee Regular Meeting Wednesday, June 24, 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 May 27, 2026 5. Corporation Counsel Department Report a. Corporation Counsel Finance Report for June 2026 Meeting 6. Action Items a. Resolution: Increase of Revenue - Public Health and Planning & Parks 2026 b. Resolution: Supplemental Appropriations Budget Amendment — Public Health Opiate Funds, Naloxone Vending Machine and District Attorney Victim Witness Position c. Resolution to Amend Chapter 3 of the Ozaukee County Policy and Procedure Manual – Victim Witness 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 July 22, 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 63 Item: Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: June 24, 2026 Department/Office: County Clerk Item Name: May 27, 2026 Summary: Draft minutes from the May 27, 2026 meeting Recommended Action: Approve May 27, 2027 meeting minutes as submitted. Attachments: 1. FIN minutes May 2026 Page 2 of 63 FINANCE COMMITTEE MEETING MINUTES REGULAR MEETING MAY 27, 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 David Larson, Supervisor Jack Arnett, Supervisor Matthew Dolsky, Supervisor Marcia Nosko Absent None Excused None Staff present: County Administrator Dzwinel, Human Resources Director McDonell, Finance Director McMahon, County Treasurer Tretow, Assistant Finance Director Pezanoski, Accounting Manager Hoffman, Deputy Register of Deeds Van Eimeren, Register of Deeds Laurin, 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. Staff and Committee Introductions Committee members and staff introduced themselves and gave a brief overview of their duties and backgrounds. 4. Public Comments, Correspondence, Communications There were none. 5. Approval of Minutes March 25, 2026 Motion: Motion to approve the March 25, 2026 Finance minutes as submitted. Result: Passed Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Jack Arnett, Matthew Dolsky, Marcia Nosko Nays: None Abstain: None 6. Corporation Counsel Department Report a. Corp. Counsel Finance Report for May 2026 meeting Page 3 of 63 There were no questions. 7. Action Items a. Authorization to Finalize ERP Implementation Agreements with Iteria-US and Oracle Mr. Dzwinel updated the implementation status and answered questions on financials for this software. Motion: Motion to approve adoption of the resolution authorizing the County Administrator to finalize and execute the Iteria-US Scoping Document, Iteria-US Final Pricing Response to Ozaukee County, Oracle Public Sector Cloud Services Agreement Terms, Iteria-US Master Services Agreement and Statement of Work for implementation of the Oracle Fusion Cloud ERP system, subject to legal review and approved budget authority. Result: Passed Moved by: David Larson Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Jack Arnett, Matthew Dolsky, Marcia Nosko Nays: None Abstain: None b. SmartDollar Financial Wellness Program Agreement Mr. McDonell provided an overview of the program and how it will tie into the wellness program. Motion: Motion to approve the County entering into a two-year agreement with Ramsey Solutions to provide the SmartDollar financial wellness program for full-time employees. Result: Passed Moved by: Eric Stelter Seconded by: Matthew Dolsky Ayes: Eric Stelter, David Larson, Jack Arnett, Matthew Dolsky, Marcia Nosko Nays: None Abstain: None c. Resolution: Increase of Revenue - Planning and Parks/Land Information Motion: Motion to approve the increase of revenue resolutionamending the budget for the Planning & Parks Department to include funds from Great Lakes Sport Fisherman Ozaukee Chapter Donation – Mequon Thiensville Fishway Camera Replacement - $1,390; Private Foundation - Natural Resource Foundation DeBoer Quite Trails Ulao Creek Nature Preserve County Park - $1,000; Private Foundation – Southeastern Wisconsin Invasive Species Consortium, Inc. Hawthorne Hills County Park Invasives - $2,000; US Fish and Wildlife Service Midwest Coastal Program – Clay Bluffs Cedar Gorge Nature Preserve County Park Restoration - $150,000; Wisconsin Department of Natural Resources Wetland General Permit Surcharge Restoration Program County Hwy W Milwaukee River Oxbow Nature Preserve - $30,000; Greater Cedarburg Foundation Covered Bridge County Park - $10,000; National Fish and Wildlife Foundation Sustain Our Great Lakes Program Suck Creek - $200,000; Healing Our Waters Great Lakes Coalition Great Lakes Restoration - $10,000; WE Energies Foundation Grant Invasive Species Management - $5,000; and for the Land Information Office to include funds from the Wisconsin Department of Military Affairs/Office of Emergency Communications NextGen 911 GIS data maintenance - $81,580. This resolution will move forward to the County Board for final action. Result: Passed Page 4 of 63 Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Jack Arnett, Matthew Dolsky, Marcia Nosko Nays: None Abstain: None d. Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – ERP Systems Manager Mr. McDonell provided background on the position and answered questions. Motion: Motion to approve the resolution for a full-time ERP Systems Manager position, pay grade 15. This resolution will move forward to the County Board for final action. Result: Passed Moved by: David Larson Seconded by: Marcia Nosko Ayes: Eric Stelter, David Larson, Jack Arnett, Matthew Dolsky, Marcia Nosko Nays: None Abstain: None e. Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – GIS Manager Mr. McDonell provided background on the Land Information Department's position and its new alignment. Supervisor Stelter suggested that the county reach out to SEWRPC for potential assistance. Motion: Motion to approve the resolution for a full-time GIS Manager position, pay grade 14 and to include the GIS Technician position from 0.11 FTE to 1.0 FTE. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: Dave Larson Ayes: Eric Stelter, David Larson, Jack Arnett, Matthew Dolsky, Marcia Nosko Nays: None Abstain: None 8. Discussion Items a. Monthly Wire Transfers and Schedule of Vouchers Supervisor Stelter explained this item to the new committee members. 9. Department Reports a. County Clerk Ms. Kretlow confirmed the Sheriff and Clerk of Court candidates in the upcoming election and the upcoming WCA conference. b. Finance Update on sales tax revenue. c. Human Resources Updates on negotiations with the Sheriff's union, updates on Chapter 4 of the Policy and Procedure in progress, employee programs. d. Information Technology Updates on staffing, radio programming with dispatch center. Page 5 of 63 e. County Treasurer Updates on property foreclosures, revolving funds, credit card system, drainage district and property taxes. 10. Next Meeting Date Setting Meeting Day and Time June 24, 2026 The Finance Committee will continue to meet on the fourth Wednesday of every month at 8:00 a.m. 11. Adjournment Motion made by Supervisor Larson, seconded by Supervisor Arnett to adjourn. Motion carried. Meeting adjourned at 8:50 AM. Kellie R. Kretlow, County Clerk Page 6 of 63 Item: 5.a. Agenda Item Information Sheet To: Finance Committee From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: June 24, 2026 Department/Office: Corporation Counsel Item Name: Corporation Counsel Finance Report for June 2026 Meeting Summary: Finance report Recommended Action: None Attachments: 1. CORP.COUNSEL.June.2026.FinanceReport Page 7 of 63 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Intergovernmental Revenues - ($69,271) $603,037 $672,30 8 -11.49% Public Charges for Services - $890 $6,251 $5,361 14.24% Total Revenues - ($68,381) $609,288 $677,669 -11.22% Expenditures Salaries $52,340 $252,825 $693,980 $441,155 36.43% Fringe Benefits $21,209 $118,746 $257,886 $139,140 46.05 % Travel/Training - - $4,601 $4,601 0.00% Supplies $705 $2,817 $11,903 $9,086 23.67% Purchased Services $380 $7,654 $57,821 $50,167 13.24% Interdepartment Charges $3,739 $41,339 $118,456 $77,117 34.90% Other Expenses - - $1,150 $1,150 0.00% Total Operating Expenditures $78,373 $423,381 $1,145,7 97 $722,416 36.95% Capital Outlay Total Expenditures $78,373 $423,381 $1,145,797 $722,416 36.95% Net Increase (Decrease) ($78,373) ($491,762) ($536,509 ) ($44,747) 91.66% E q u i t y: Ozaukee County Committee Report General Fund Corporation Counsel For the Five Months Ending Sunday, May 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 6/11/2026 Page 8 of 63 Item: 6.a. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: June 24, 2026 Department/Office: County Clerk Item Name: Resolution: Increase of Revenue - Public Health and Planning & Parks 2026 Summary: Health and Human Services Committee approved the Increase of Revenue Budget Amendment for the Beach Monitoring Grant at the June 2nd meeting. The Natural Resource Committee approved the Increase of Revenue Budget Amendments for Planning and Parks at the June 4th meeting. Recommended Action: Motion to approve the increase of revenue budget amendments for the Public Health Department Beach Monitoring grant in the amount of $11,000 and Planning and Parks Department Grants totaling $590,000. Attachments: 1. Resolution - BA-Increase of Revenue - Public Health and Planning Parks 2. Budget Amendment Beach Grant 2026 3. Increase of Revenue Budget Amendment for a U.S. Fi_Item_Preview 4. Increase of Revenue Budget Amendment for a Wiscons_Item_Preview Page 9 of 63 Resolution No. Increase Of Revenue 2026 Public Health & Parks and Planning RESOLVED, by the Ozaukee County Board of Supervisors, that budgets be increased in the accounts as follows: Dated at Port Washington, Wisconsin, this 1st day of July 2026. SUMMARY: Wisconsin Department Natural Resource Grant towards the 2026 Wisconsin Beach Monitoring Program - $11,000; US Fish and Wildlife Service – North American Wetlands Conservation Act Grant at Clay Bluffs Cedar Gorge Nature Preserve, Milwaukee Oxbow Nature Preserve and Sucker Creek - $500,000; Wisconsin Coastal Management Program Grant – Floodplain and Wetland Restoration as port of the County Highway Trunk W Road Reconstruction and Restoration Project - $90,000. VOTE REQUIRED: Two-Thirds of Members Elect FINANCE COMMITTEE Account Number Account Name Amount Amount Expense 204-2-06-51101-000 Grants - Salaries & Wages 8,500.00$ Expense 204-2-06-52002-000 Grants - Travel/Mileage 1,000.00$ Expense 204-2-06-53101-000 Grants - Office Supplies 1,500.00$ Revenue204-2-06-42335-000 Grants - Beach Testing Grant 11,000.00$ Planning & Parks Expense 221-01-01-55103-000 Highway Grounds Maint and Construction 350,000.00$Expense 221-01-01-54106-000 Professional Services 22,750.00$ Expense 221-01-01-63315-000 Land Improvement 127,250.00$Revenue221-01-01-42110-000 Fed Aid - USFWS NAWCA 2026 500,000.00$ Expense 222-01-01-51101-000 Regular Salaries and Wages 29,730.00$ Expense 222-01-01-52002-000 Travel 500.00$ Expense 222-01-01-53601-000 Other Material Supplies 16,250.00$ Expense 221-01-01-55103-000 Highway Grounds Maint and Construction 43,520.00$ Revenue222-01-01-42110-000 Fed Aid - WCMP CTH W/MRONP 90,000.00$ Public Health Department/Program Page 10 of 63 Budget Amendment Request Committee Approval Form Resolution No: Period Transfer Recorded: TO: Finance Committee Type of Budget Amendment (check one) FROM: Public Health Department Increase of Revenue: x Department Name Fund Transfer: Date of Request: 6/2/2026 Supplemental Appropriations: Debit / Expense Credit / Revenue Acct # 204-2-06-51101-000 $ 8,500 A/C # 204-2-06-42335-000 $ 11,000 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Grants - Salaries & Wages Cost Ctr & A/C Desc Grants - Beach Testing Grant Acct # 204-2-06-52002-000 $ 1,000 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Grants - Travel/Mileage Cost Ctr & A/C Desc Acct # 204-2-06-53101-000 $ 1,500 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Grants - Office Supplies 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 # 204-2-06-59101-000 $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Grants - Other Expenses 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: 11,000 Total Credits: 11,000 Reason for Request (Be Specific). Also fill out Support Document for County Board. The Health Department was granted $11,000 from the Department of Natural Resources to implement the 2026 Wisconsin Beach Monitoring Program, with expenses to be incurred throughout the beach season between Memorial Day and Labor day and being reimbursed by the DNR at the end of the season. The department plans to use these funds for necessary beach testing supplies and staff time to complete in-house testing, to ensure that water quality determinations are conducted promptly and according to DNR standards. 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 11 of 63 Item: 8.a.2. Agenda Item Information Sheet To: Natural Resources Committee From: Matt Aho, Program Manager Meeting Date: June 4, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a U.S. Fish and Wildlife Service - North American Wetlands Conservation Act Grant for Habitat Restoration Activities at Clay Bluffs Cedar Gorge Nature Preserve, Milwaukee River Oxbow Nature Preserve, and Sucker Creek Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) was awarded a grant from the U.S. Fish and Wildlife Service (USFWS) - North American Wetlands Conservation Act (NAWCA) grant program in partnership with Ducks Unlimited (DU) and several other partners (e.g. MMSD, Sheboygan County, etc.) to support habitat restoration activities at Clay Bluffs Cedar Gorge Nature Preserve, Milwaukee River Oxbow Nature Preserve and at Sucker Creek. Clay Bluffs Cedar Gorge Nature Preserve: The Department partnering with the Ozaukee Washington Land Trust (now Restoring Lands) recently acquired the 134-acre Clay Bluffs Nature Preserve in fall 2022 with the support of Ozaukee County, multiple direct federal and state grants and contributions from local partners and private donors. The Nature Preserve, located on the Lake Michigan shoreline, is undeveloped and there is significant public interest in restoration and improving public access both throughout the new park and to Lake Michigan. In addition, habitat restoration is part of the goals and requirements of several of the acquisition grants inclusive of the Park Master Plan and Restoring Lands conservation easement. A Wisconsin Coastal Management Program (WCMP) grant was awarded in 2020 to support development of a Master Plan for the Nature Preserve. The Master Plan includes native restoration of the existing marginal farmland to prairie/grassland, forest (e.g., coastal lake forest) and wetlands, addressing Lake Michigan bluff erosion and stability through restoration, management of invasive species, passive recreational use and access to Lake Michigan, and enhancement and restoration of the existing coastal forest and wetland habitat. NAWCA grant funding will support invasive species management, construction of wetland restorations and native prairie and forest restoration at the Nature Preserve. Milwaukee River Oxbow Nature Preserve: The Department is partnering with the Ozaukee County Highway Department to engineer and design a holistic, long-term solution to improve County Trunk Highway W (CTH W) and alleviate flooding of the active roadway in the Village of Saukville, while improving floodplain connectivity for aquatic organism passage into the riparian floodplains, wetlands and historic Milwaukee River oxbow. Engineering and design is complete for a new roadway that allows for floodplain reconnection and functional fish and wildlife habitat connectivity by allowing substantial floodwater to pass under the new roadway, while improving the road infrastructure by decreasing flooding occurrence. Construction and restoration of riparian floodplains, wetlands and Milwaukee River oxbow is ongoing. Acquisition of property(ies) adjacent to the County Trunk Highway W right of way and in the project area is required for completion of the project plans and for floodplain and wetland and habitat restoration. Three (3) parcels (ID’s 110251400700, 110500510001, 110251400700, 110500504001) containing approximately 24 acres and in the floodway of the Milwaukee River have been identified for acquisition and wetland floodplain mitigation/habitat restoration. These parcels contain approximately 23 acres of wetlands, 21.8 acres of regulatory floodway and 24 acres (entire area) of 100-year floodplain with a BFE (base flood elevation - studied), thereby, significantly limiting development potential on the parcels (including dry land access to the Page 12 of 63 parcels from CTH W). Sucker Creek: Specifically, this grant will support ongoing County activities to conduct stream, wetland, floodplain, habitat and riparian corridor restoration activities on Sucker Creek in the Town of Belgium. Private foundation and landowner funding is supporting completion of design and engineering to remeander, provide for wetland and floodplain connectivity and restore (e.g. native vegetation) several degraded stream reaches on Sucker Creek as an essential next step in improving the overall ecological diversity and sustainability of the watershed. The Department is coordinating with the design consultants, landowners, the Krier Foundation and other partners on overall watershed restoration planning and implementation in conjunction with ongoing fish passage remediation or restoration work. The Department has secured grants from Wisconsin Emergency Management (WEM), the Fund for Lake Michigan (FFLM), National Oceanic Atmospheric Administration (NOAA) Bipartisan Infrastructure Law and Inflation Reduction Act (BILIRA), the U.S. Environmental Protection Agency (USEPA) Great Lakes Restoration Initiative (GLRI) / Wisconsin Department of Natural Resources (WDNR) Office of Great Waters (OGW) and National Fish and Wildlife Foundation (NFWF) Sustain Our Great Lakes (SOGL) program that is supporting ongoing fish passage impediment removals and stream, wetland, floodplain, habitat and riparian corridor restoration work downstream in the watershed. This NAWCA grant will fund activities to implement design plans to provide in-stream diversity and a suitable gradient in conjunction with wetland and floodplain reconnection and restoration, habitat and riparian corridor restoration through native vegetation planting and invasive species management and environmental monitoring (e.g. water quality, flow and temperature and fish and wildlife) in the “leveraged funding area” of Sucker Creek (see attached project map). Department staff, conservation corps teams, consultants (e.g. construction management), private contractors and the Ozaukee County Highway Department will complete project activities. ANALYSIS: The USFWS NAWCA grant award is $500,000 for the three projects (Clay Bluffs Cedar Gorge Nature Preserve - $150,000, Milwaukee River Oxbow Nature Preserve - $150,000, Sucker Creek - $200,000). The Ozaukee County Natural Resources Committee (NRC) unanimously approved the submittal, acceptance and implementation of the USFWS NAWCA grant at its July 3, 2025 meeting (Ayes: Holyoke, Jobs, Matera, Schoessow). A 1:2 non- federal match was encouraged for the entire grant request ($3 M) and all partners contributed to the match requirements, specifically Ozaukee County match (including both “old” match (already expended but eligible) and “new” match totals $957,167, which will be provided by multiple state and local non-profit organization grants and in-kind Department staff time, supplies, travel and contractual expenses and volunteer time for a total Ozaukee County project cost of $1,457,167. The NAWCA grant allows for non-federal match from other similar wetland restoration related projects in Ozaukee County, so this match funding represents grant expenses from the ongoing projects at Mineral Springs Creek, Virmond County Park and Tendick Nature Park. The grant summary spreadsheet for the July 3, 2025 NRC meeting (attached) included a total non-federal match amount of $1,489,952; however, this match amount was reduced during the formal application process in coordination with USFWS and DU staff. There have been no other changes to the project budget or scope since grant submittal. FISCAL IMPACT: Balance Current Year: NONE (Additional Program Revenue - $10,000) Next Year’s Estimated Cost: NONE (Additional Program Revenue - $490,000) FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: Awarded USFWS NAWCA grant, secured state and local nonprofit organization grants and in-kind Department staff time, supplies, travel and contractual expenses and volunteer time. Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the U.S. Fish and Page 13 of 63 Wildlife Service - North American Wetlands Conservation Act Grant Program grant for Habitat Restoration Activities at Clay Bluffs Cedar Gorge Nature Preserve, Milwaukee River Oxbow Nature Preserve, and Sucker Creek. Attachments: 1. AS2025_NRC07032025_NAWCA_Grant Application Summary 6.23.25 2. Clay Bluffs Cedar Gorge Master Map, BMW 2026.03.25 3. Milwaukee River Oxbow Master Plan Map, BMW 2026.01.21 4. P&P_Dept_Sucker Creek Map 2026.05.29 5. BA2026_NRC06042026_USFWS_NAWCA_2026_BA Page 14 of 63 Grant Name/Agency: Department: Preparer: Total Project Amount: 50% Approver: Strategy: (Linkages to other planning efforts) Operational Expense $ Operational Match $ $2,956 $103 Supplies $979 $3,286 Project Scope and Expectations $603 Capital Expense $ $ $350,000 $1,417,025 $127,250 $65,000 $6,000 $7,500 Other Grants Supporting Project Amount $9,250 $500,000 TOTAL $1,489,952 25% % MATCH 75% Project Partners: Position $ Department $ $127,250 Project Landowner Upon Completion: TOTAL $0 TOTAL $127,250 Project Risks: Comments Major Milestones ▪ Timelines ▪ Serve as match for other grants Project Start Jan-26 ▪ Land acquisition appraisal and negotiations ▪ Overall project costs ~ $1,989,952 Final Reporting Dec-28 ▪ Ozaukee County Date ▪ Landowner coordination ▪ Joint projects with Highway Department Award Notification Jan-26 ▪ Site and weather conditions Duration: 3 Years Extension: NA ▪ City of Port Washington Conservation Biologists ▪ Private Landowners Admin Assist/Nat Res ▪ Ducks Unlimited Program Manager $0 $0 GRANT SUPPORTED STAFF DEPARTMENT REVENUES ▪ USFWS, Multiple Non-federal Grant Partners Director Land Acquisition ▪ Non-Federal Grant Funds Secured $1,417,025 TOTAL ▪ Municipal Contribution Secured $65,000 % PROJECT Appraisal Costs Status Closing Fees ▪ Sucker Creek - Stream, Wetland Floodplain, Habitat and Riparian Corridor Restoration Land Acquisition Municipal Contribution Site Assessments ▪ Clay Bluffs Cedar Gorge Nature Preserve - Holistic Habitat Restoration ▪ Milwaukee River Oxbow Nature Preserve - Acquisition for Restoration Contractual (HWY) Non-Federal Grant Funds Other Grants Volunteer Time Contractual ▪ Strategic Plan: Transportation System & Enhance Quality of Life Assets Goals (P. 9, 10, 11, 13) ▪ POSP for Ozaukee County (P. 100-104, 107, 144, 271, 273, 276, 282, 404, 563) Personnel & FB ▪ Comprehensive Plan for Ozaukee County: 2035 (P.22-23, 23, 109, 136-137, 144, 189-190, 197, 219, 243-247) Travel ▪ Ozaukee County Land and Water Resource Management Plan (P. 22-23, 23, 109, 136-137, 144, 189-190, 197, 219 GRANT APPLICATION SUMMARY GRANT EXPENSE GRANT/PROJECT MATCH CFDA/State ID: Matt Aho Andrew Struck Planning & Parks $1,989,952 Grant Match Required: Exp Acct. Rev Acct. USFWS NAWCA Project Name: NAWCA Wetland Habitat Restorations - 2025 Submittal Page 15 of 63 Page 16 of 63 Page 17 of 63 Page 18 of 63 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 5/22/2026 Supplemental Appropriations: Acct # 221-01-01-55103-000 $ 350,000 A/C # 221-01-01-42110-000 $ 500,000 / - - / - 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 # 221-01-01-54106-000 $ 22,750 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 # 221-01-01-63315-000 $ 127,250 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: 500,000 Total Credits: 500,000 Date of Meeting Date of Meeting Budget Amended By: TYPE IN Oversight Committee Chairperson's Name Land Improvement Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received from the U.S. Fish and Wildlife Service - North American Wetlands Conservation Act (Project #221-0006-00010) for habitat restoration activities at Clay Bluffs Cedar Gorge Nature Preserve, Milwaukee Oxbow Nature Preserve and Sucker Creek. This increase in revenue is for: 1) Highway - Grounds Maintenance and Construction; 2) Professional Services; and 3) Land Improvement (e.g., acquisition) for project implementation. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature Professional Services Debit / Expense Highway - Grounds Maint and Construction Fed Aid - USFWS NAWCA 2026 Credit / Revenue Planning & Parks Department Name Type of Budget Amendment (check one) x Budget Amendment Request Committee Approval Form Page 19 of 63 Item: 8.a.1. Agenda Item Information Sheet To: Natural Resources Committee From: Matt Aho, Program Manager Meeting Date: June 4, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Wisconsin Coastal Management Program Grant for the Milwaukee River Oxbow Nature Preserve Along County Highway Trunk W and the Milwaukee River in the Village of Saukville for River Oxbow, Floodplain and Wetland Restoration as Part of the County Highway Trunk W Road Reconstruction and Restoration Project Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) was awarded a grant from the Wisconsin Coastal Management Program (WCMP) to support a County-sponsored wetland restoration and habitat improvement project in conjunction with a road reconstruction and improvement project. Specifically, the Department is partnering with the Ozaukee County Highway Department to engineer and design a holistic, long-term solution to improve County Trunk Highway W (CTH W) and alleviate flooding of the active roadway in the Village of Saukville, while improving oxbow and floodplain connectivity for aquatic organism passage into the riparian floodplains, wetlands and historic Milwaukee River oxbow. Engineering and design is significantly complete for a new roadway that allows for floodplain reconnection and functional fish and wildlife habitat connectivity by allowing substantial floodwater to pass under the new roadway, while improving the road infrastructure and safety by reducing flood occurrence. This WCMP funding will support implementation (construction and restoration) of final project plans with a focus on the historic oxbow, floodplain and wetland habitat reconnection, restoration and enhancement. ANALYSIS: The WCMP grant award is $90,000. The Ozaukee County Natural Resources Committee (NRC) unanimously approved the submittal, acceptance and implementation of the WCMP grant at its September 30, 2025 meeting (Ayes: Holyoke, Jobs, Matera). A 60% non-federal match ($150,000) is required, which will be provided by the secured Wisconsin Emergency Management (WEM) ($150,000) grant for a total project cost of $240,000. The original WCMP grant request was $100,000. There was a change to the match source of funds, now the secured WEM grant noted above. There has only been a minor scope change since grant submittal to accommodate for the reduced grant award and budget. FISCAL IMPACT: Balance Current Year: NONE Next Year’s Estimated Cost: NONE (Additional Program Revenue of $90,000) FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: Awarded WCMP and secured WEM grants. Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the Wisconsin Coastal Management Program grant to support reconnection of the Milwaukee River to historic floodplain, wetlands and oxbow as part of the CTH W road reconstruction and restoration project and Milwaukee River Oxbow Nature Page 20 of 63 Preserve (County Park) in the Village of Saukville. Attachments: 1. AS2025_NRC09302025_Grant Application Summary_CTH W_WCMP_Final 2. P&P_Dept_Milwaukee River Oxbow Master Plan Map, BMW 2026.01.21 3. BA2026_NRC06042026_WCMP_CTHW_MRONP_BA Page 21 of 63 Grant Name/Agency: Department: Preparer: Total Project Amount: 60% Approver: Strategy: (Linkages to other planning efforts) Operational Expense $ Operational Match $ $30,000 $500 $1,000 Project Scope and Expectations Capital Expense $ $ $68,500 $75,000 $75,000 Other Grants Supporting Project Amount $100,000 TOTAL $150,000 40% % MATCH 60% Project Partners: Position $ Department $ $30,000 $500 $1,000 Project Landowner Upon Completion: TOTAL $30,000 TOTAL $31,500 Project Risks: Comments Major Milestones ▪ Timelines ▪ Serve as match for other grants Project Start Jul-26 ▪ Land acquisition appraisal and negotiations ▪ Overall project costs ~ $250,000 Final Reporting Dec-27 ▪ Ozaukee County Date ▪ Landowner coordination ▪ Joint project with Highway Department Award Notification May-26 Duration: 18 months Extension: NA ▪ MMSD Conservation Biologists Supplies ▪ Private Landowners Admin Assist/Nat Res ▪ WisDOT, WDNR Program Manager Travel $0 $0 GRANT SUPPORTED STAFF DEPARTMENT REVENUES ▪ NFWF NCRF, USFWS, WCMP Director Personnel & FB ▪ WDNR SWM Pending $75,000 TOTAL ▪ WDNR Stewardship Pending $75,000 % PROJECT ▪ Increase fish and wildlife habitat - spawning area Status ▪ Construction and restoration WDNR Stewardship ▪ Improve and enhance riparian habitat and wetlands ▪ Reconnect Milwaukee River to historic floodplain, wetlands and oxbow ▪ Alleviate flooding of CTH W, improve road infrastructure and safety Contractual (HWY) WDNR SWM Other Grants ▪ Ozaukee County Land and Water Resource Management Plan (P. 4, 7, 29, 36, 56, 70, 76) ▪ Regional Water Quality Management Plan Update (P. 271, 273, 276) ▪ POSP for Ozaukee County (P. 6, 25, 63, 74, 139, 143, 149, 201, 213, 707) Personnel & FB ▪ Comprehensive Plan for Ozaukee County: 2035 (P.100, 101, 144, 271, 273, 276) Travel ▪ Strategic Plan: Transportation System & Enhance Quality of Life Assets Goals (P. 9, 13) Supplies GRANT APPLICATION SUMMARY GRANT EXPENSE GRANT/PROJECT MATCH CFDA/State ID: Matt Aho Andrew Struck Planning & Parks $250,000 Grant Match Required: Exp Acct. Rev Acct. WCMP Project Name: Reconnecting the Milwaukee River to Historic Floodplain and Oxbow Page 22 of 63 Page 23 of 63 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 5/22/2026 Supplemental Appropriations: Acct # 222-01-01-51101-000 $ 29,730 A/C # 222-01-01-42110-000 $ 90,000 / - - / - 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 # 222-01-01-52002-000 $ 500 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 # 222-01-01-53601-000 $ 16,250 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 # 221-01-01-55103-000 $ 43,520 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: 90,000 Total Credits: 90,000 Date of Meeting Date of Meeting Budget Amended By: Planning & Parks Department Name Type of Budget Amendment (check one) x Budget Amendment Request Committee Approval Form Travel Debit / Expense Regular Salaries and Wages Fed Aid - WCMP - CTH W/MRONP Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received from the Wisconsin Coastal Management Program (Project #222-0004-00004) for the Milwaukee River Oxbow Nature Preserve Along County Highway Trunk W and the Milwaukee River in the Village of Saukville for River Oxbow, Floodplain and Wetland Restoration as Part of the County Highway Trunk W Road Reconstruction and Restoration Project. This increase in revenue is for: 1) Regular Salaries and Wages; 2) Travel; 3) Other Material Supplies; and 4) Highway - Grounds Maintenance & Construction for project implementation. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Other Material Supplies Highway - Grounds Maint and Construction Page 24 of 63 Item: 6.b. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: June 24, 2026 Department/Office: County Clerk Item Name: Resolution: Supplemental Appropriations Budget Amendment — Public Health Opiate Funds, Naloxone Vending Machine and District Attorney Victim Witness Position Summary: Health and Human Services Committee approved the Budget Amendment for the Naloxene Vending Machine at the June 2nd meeting. The Public Safety Committee approved the Budget Amendment for the Victim Witness position at the June 16th meeting. Recommended Action: Motion to approve the supplemental appropriations resolution for the Public Health Department to use opiod funding to purchase a Naloxone Vending Machine in the amount of $7,635 and the District Attorney's Office to use general funds to increase the status of the Victim Witness position from 0.5 to 1.0 FTE for the 2026 year in the amount of $18,300. Attachments: 1. Resolution - BA Supplemental Appropiation Public Health_Distr Atty 2. Budget Amendment Form - Public Health Vending Machine 3. Budget Amendment Request Form FY 2026 Victim Witness Expansion Request Page 25 of 63 Resolution No. Supplemental Appropriations Budget Amendment 2026 Public Health Opiate Funds Naloxone Vending Machine and District Attorney Victim Witness Position 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 Public Health Naloxone Vending Machine Expense 225-1-01-61212-000 Moveable Equipment $ 7,635.00 District Attorney - Victim Witness position Expense 111-1-01-51101-000 Regular Salaries & Wages $ 18,300.00 Dated at Port Washington, Wisconsin, this 1st day of July, 2026. SUMMARY: Using Opioid Funding to purchase Naloxone Vending Machine - $7,635; Using General Funds Increase District Attorney Victim Witness position from 0.5 to 1.0 position - $18,300. VOTE REQUIRED: Two-Thirds of Members Elect FINANCE COMMITTEE Page 26 of 63 Resolution No: Period Transfer Recorded: TO: Health and Human Services Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 2-Jun-26 Supplemental Appropriations: Acct # 225-1-01-61212-000 $ 7,635 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 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: 7,635 Total Credits: - Date of Meeting Date of Meeting Budget Amended By: Budget Amendment Request Committee Approval Form Type of Budget Amendment (check one) Public Health Department Name X Debit / Expense Credit / Revenue Moveable Equipment Oversight Committee Members Health and Human Services Committee Date Amended: Reason for Request (Be Specific). Also fill out Support Document for County Board. Approve using Opioid Funding to purchase a Naloxone Vending Machine. Department Head Signature TYPE IN Oversight Committee Chairperson's Name Page 27 of 63 Budget Amendment Request Committee Approval Form Resolution No: Period Transfer Recorded: TO: Finance Committee Type of Budget Amendment (check one) FROM: Finance Department Increase of Revenue: Department Name Fund Transfer: Date of Request: 6/4/2026 Supplemental Appropriations: x Debit / Expense Credit / Revenue Acct # 111-1-01-51101-000 $ 18,300 A/C # $ / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Regular Salaries and Wages 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: 18,300 Total Credits: - Reason for Request (Be Specific). Also fill out Support Document for County Board. VW staffing has remained largely unchanged during the last 25 years, despite significant changes in victim rights, caseload, and attorney staffing. In 2000, the District Attorney's Office had two Assistant District Attorney (ADA) positions and 1.5 VW positions (a full-time coordinator and a half- time specialist). Since then, the number of ADAs has doubled but VW staffing has only increased by 0.1 position (5.25 additional hours per week). During this same period, the number of criminal cases filed has also increased and the case types have become more severe and complex. See also attached "Expansion REquest Addendum". 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 28 of 63 Item: 6.c. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: June 24, 2026 Department/Office: Human Resources Item Name: Resolution to Amend Chapter 3 of the Ozaukee County Policy and Procedure Manual – Victim Witness Specialist Summary: The Public Safety Committee approved this resolution on June 16th. Ozaukee County Victim Witness (VW) Services staff provide critical assistance to the prosecutors and the courts by facilitating victim and witness interaction in the criminal justice system. They provide updates to victims on the status of criminal referrals and prosecutions, coordinate victim conferences, prepare victims and witnesses for testimony, gather and file victim impact statements and restitution requests, and accompany victims to court proceedings. Ozaukee County has three Circuit Court branches, and it is not uncommon for two or more courts to have victim-related proceedings at the same time. VW Programs are supported by a combination of state and county funds. The county incurs the operational costs upfront, and then the state reimburses the counties bi-annually at “a rate not to exceed 90%” of the county costs. Historically, the state has not been able to reimburse anywhere near the 90% ceiling, and reimbursements have been in the 40-60% range most recently. The actual rate that is reimbursed to the counties each period is variable because it depends entirely on costs submitted from the counties (which varies) and how much is available in the VW surcharge fund at the time of reimbursement. Up until state fiscal year 2022, state funding for VW programs consisted of VW surcharges (assessed by the courts at sentencing and collected over time by either the Clerk of Court or Department of Corrections) and penalty surcharges (collected by the Department of Corrections). Over the past 15–20 years, deposits into the VW surcharge fund have diminished due to systemic changes in the way cases are prosecuted, and VW surcharges have not kept pace with the rising cost of administering VW programs. Starting in state fiscal year 2022, the legislature chose to supplement the cost of VW programs by adding in a third funding source, general purpose revenue (GPR) to support reimbursement to VW programs. While this has made a positive impact, the Department of Justice must request GPR funds every two years from the legislature and there is no guarantee they will be granted. The state currently reimburses Ozaukee County for 1.6 VW positions. Since 2024, the reimbursement rate has been between 53-56%. The state has not agreed to reimburse for the 0.4 position expansion request. However, current reimbursement would continue. At the 2025 rates, that would be approximately $26,772 in state reimbursement for the VW specialist position. Further, the state has indicated that if ADA staffing increases that Ozaukee County would be eligible for state reimbursement for a second full-time VW position. The earliest that ADA staffing could increase would be July 1, 2027. Analysis VW staffing has remained largely unchanged during the last 25 years, despite significant changes in victim rights, caseload, and attorney staffing. In 2000, the District Attorney's Office had two Assistant District Attorney (ADA) positions and 1.5 VW positions (a full-time coordinator and a halftime specialist). Since then, the number of ADAs Page 29 of 63 has doubled, but VW staffing has only increased by 0.1 position (5.25 additional hours per week). During this same period, the number of criminal cases filed has also increased, and the case types have become more severe and complex, as evidenced below: Year 2001 2023 2024 2025 Felony (CF) 255 400 476 404 Misdemeanor (CM) 586 342 589 366 Criminal Traffic (CT) 85 510 561 482 Total: 926 1252 1626 1252 However, the number of cases filed with the courts does not fully reflect recent changes to VW workload. Since the passage of the Marsy's Law constitutional amendment in 2020, VW pre-charging obligations have increased. Previously, victim rights were typically implicated only after a criminal case was issued and there was no obligation to contact victims until a charging decision was made. Marsy's Law now requires VW staff to promptly identify victims on all referrals received from law enforcement and notify them of their rights even before charging. Law enforcement also provides victim rights information directly to victims. This has resulted in hundreds of additional victim contacts each year. It has also resulted in victims being more engaged in all aspects of the criminal justice process. These increased demands for VW services are reflected in the following data for the past 10 years showing a 60% increase in VW services completed: Year VW Services Completed 2016 1998 2017 2343 2018 2324 2019 2513 2020 2751 2021 2425 2022 2781 2023 2900 2024 3369 2025 3370 Marsy's law also provides greater protections for victim rights at every stage of the proceedings. Victims now have a right to address the court at any hearing — including the bail and scheduling hearings. When proceedings are adjourned with short notice, VW staff must ensure compliance with victim rights on an expedited time frame. A lack of adequate VW staffing presents potential victim rights concerns or additional congestion in busy court calendars. Another area of increased demand for VW services involves the use of live audiovisual proceedings, which began during COVID-19 and has continued ever since. This is an effective tool to allow victims to participate in court proceedings while minimizing inconvenience and the potential trauma from appearing in court along with the accused. VW staff are responsible for obtaining court approval for victim participation by video and providing the Zoom access information to the victim. Fiscal ImpactA full-time Victim Witness Specialist position has an estimated annual cost of $92,436, including wages and benefits. This cost includes Wisconsin Retirement System contributions, Medicare, Social Security, life insurance, long-term disability insurance, and health insurance. The proposed amendment would increase the current Victim Witness Specialist position from 0.5 FTE to 1.0 FTE. The estimated additional cost to the County would be: 2026: $18,300 (partial-year implementation) 2027 and ongoing: $42,858 annually Recommended Action: Approve the resolution amending Chapter 3 of the Ozaukee County Policy & Procedure Manual to increase the Victim Witness Specialist position from 0.5 FTE to 1.0 FTE in order to address increased workload demands within the District Attorney's Office and ensure continued support for victim and witness services. Page 30 of 63 Attachments: 1. Victim Witness Specialist Resolution Page 31 of 63 Resolution No. Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – Victim Witness Specialist RESOLVED, by the Ozaukee County Board of Supervisors, that Chapter 3 of the Ozaukee County Policy and Procedure Manual be amended, effective July 1, 2026, to read: Current Job Title Department Division FLSA Grade Head Count FTE Victim Witness Specialist District Attorney Non- Exempt 10 1.0 0.5 1.0 Dated at Port Washington, Wisconsin, this 1st day of July 2026. Summary: Amending the County Policy and Procedure Manual to add the Victim Witness Specialist. Vote: Majority Public Safey Committee Page 32 of 63 Item: 7.a. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: June 24, 2026 Department/Office: Finance Department Item Name: Monthly Wire Transfers and Schedule of Vouchers Summary: Schedule of Vouchers — May 1–31, 2026; totaling $4,247,538.2 Wire Transfers 4581–4598; totaling $2,199,988.82 Recommended Action: Review Attachments: 1. Schedule Vouchers May Wire Trans 4581-4598 Page 33 of 63 Page 34 of 63 Page 35 of 63 Item: 8.a. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: June 24, 2026 Department/Office: County Clerk Item Name: County Clerk Summary: Monthly financial report Recommended Action: None Attachments: 1. County Clerk Financial report ending May 2026 Page 36 of 63 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services $150 $152 - ($152) 0.00% Intergovernmental Charges $36,476 $64,602 $51,600 ($13,002) 125.20% Interdepartmental Charges $6,480 $33,037 $86,000 $52,963 38.42% Licenses & Permits $3,045 $6,585 $41,751 $35,166 15.77% Other Revenue $1,936 $13,428 $36,200 $22,772 37.09% Total Revenues $48,087 $117,804 $215,551 $97,747 54.65% Expenditures Salaries $35,011 $172,641 $439,318 $266,677 39.30% Fringe Benefits $11,579 $65,472 $136,953 $71,481 47.81% Travel/Training $274 $2,017 $28,977 $26,960 6.96% Supplies $1,595 $111,501 $302,007 $190,506 36.92% Purchased Services $838 $56,137 $87,425 $31,288 64.21% Interdepartment Charges $3,289 $16,662 $42,443 $25,781 39.26% Other Expenses $940 $1,162 $7,057 $5,895 16.47% Total Operating Expenditures $53,526 $425,592 $1,044,180 $618,588 40.76% Capital Outlay Total Expenditures $53,526 $425,592 $1,044,180 $618,588 40.76% Net Increase (Decrease) ($5,439) ($307,788) ($828,629) ($520,841) 37.14% E q u i t y: Ozaukee County Committee Report General Fund County Clerk For the Five Months Ending Sunday, May 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 6/18/2026 Page 37 of 63 Item: 8.b. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: June 24, 2026 Department/Office: Finance Department Item Name: Finance Summary: Monthly report Recommended Action: None Attachments: 1. 06 Directors Report (1) Page 38 of 63 Page 39 of 63 Page 40 of 63 Page 41 of 63 Page 42 of 63 Page 43 of 63 Page 44 of 63 Page 45 of 63 Page 46 of 63 Item: 8.c. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: June 24, 2026 Department/Office: Human Resources Item Name: Human Resources Summary: Employee Development and Wellness Programs Real Colors Personality Workshop Human Resources continues to offer employee development opportunities designed to strengthen communication, teamwork, and workplace effectiveness. A Real Colors Personality Workshop will be offered in partnership with University of Wisconsin Extension and facilitated by Paul Roback. The workshop focuses on self-awareness, communication styles, collaboration, and conflict resolution through an interactive personality assessment and group learning experience. Participation is voluntary and requires supervisor approval. Wellness Program Biometric Screenings Employees and eligible spouses continue to have access to onsite biometric screening clinics as part of the County's Wellness Program. Screenings may be used to satisfy initial wellness requirements or complete follow-up testing when necessary. The next onsite clinic will be held at Lasata. These clinics provide a convenient option for participants to meet program requirements and support their personal health goals. Wisconsin Retirement System Educational Webinars Employees were notified of educational webinars offered by the Wisconsin Retirement System covering a variety of retirement planning topics, including retirement calculators, annual benefit statements, effective rates and annuity adjustments, retirement readiness, and benefit information for new and mid-career employees. These educational opportunities help employees better understand and prepare for their long-term retirement benefits. SmartDollar Financial Wellness Program Program Launch Ozaukee County launched the SmartDollar financial wellness program on June 15, 2026. SmartDollar, developed by Ramsey Solutions, provides employees with access to financial education resources, budgeting tools, debt reduction strategies, retirement planning guidance, and premium access to the EveryDollar budgeting application. Early Participation Results The program demonstrated strong initial engagement during its first day of operation. • 36 employees enrolled, representing approximately 8% participation among eligible employees. • Participation currently exceeds the average SmartDollar participation rate for comparable organizations. Page 47 of 63 • Employees completed 250 total activities and earned more than 8,500 engagement points during the first day following launch. Employee Engagement Activity The most utilized features during the initial launch period involved budgeting and financial planning activities. • 201 budgeting-related activities were recorded through EveryDollar, including budget setup and transaction tracking. • 37 Baby Step Tracker updates were completed. • 7 financial snapshot surveys were completed or updated. • Employees viewed educational videos, read financial education content, and utilized other financial planning resources available through the platform. Financial Goal Progress Among participating employees: 12% are building starter emergency funds (Baby Step 1). 1. 50% are currently working to eliminate non-mortgage debt (Baby Step 2). 2. 12% are building fully funded emergency funds (Baby Step 3). 3. 13% are investing 15% of household income toward retirement (Baby Step 4). 4. 13% are working to pay off their homes early (Baby Step 6). The early participation data suggests employees are actively engaging with budgeting, debt reduction, emergency savings, and retirement planning resources. Human Resources will continue monitoring participation and utilization trends and will provide future updates regarding program engagement and outcomes. Recommended Action: None Attachments: 1. HR Financials (5) Page 48 of 63 Current 2026 2026 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries $25,914 $107,920 $340,220 $232,300 31.72% Fringe Benefits $9,149 $48,782 $111,204 $62,422 43.87% Travel/Training - - $2,201 $2,201 0.00% Supplies $1,068 $11,265 $22,852 $11,587 49.30% Purchased Services $6,399 $25,361 $52,903 $27,542 47.94% Interdepartment Charges $1,922 $11,256 $24,208 $12,952 46.50% Other Expenses $628 $5,252 $2,001 ($3,251) 262.47% Total Operating Expenditures $45,080 $209,836 $555,589 $345,753 37.77% Capital Outlay Total Expenditures $45,080 $209,836 $555,589 $345,753 37.77% Net Increase (Decrease) ($45,080) ($209,836)($555,589)($345,753) 37.77% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the Five Months Ending Sunday, May 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 6/17/2026 Page 49 of 63 Item: 8.e. Agenda Item Information Sheet To: Finance Committee From: Sandi Tretow, County Treasurer Meeting Date: June 24, 2026 Department/Office: Treasurer Item Name: County Treasurer Summary: June Treasurer Report Recommended Action: None Attachments: 1. June Treasurer Report Page 50 of 63 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, June 24, 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 254 delinquent tax statements • Assessment season is upon us. Busy with Open Book and Board of Review with our municipalities and assessors . Electronically filing Statements of Assessment s with Department of Revenue on behalf of our municipalities as they are complete. • Mailed out Drainage District Assessment Invoices and are collecting payments. • Familiarizing ourselves with new electronic payment system for taxes and associated reporting. • Foreclosure court on June 3. • Mailing out Ag Use Conversion invoices and collecting payments. Future goals/events: • Starting to work on 2027 budget. • July is our busiest month for tax collections. Our office mails out reminder postcards to property owners with a tax balance around the beginning of July. 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 51 of 63 CASH Cash ending May is up 5,228,177$ from last May: Cash 2026, 47,654,848$ 2025 42,426,671$ Increase of 5,228,177.07$ 12.32% 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 May: May 2026, 171,369$ 2025 144,034$ Increase of 27,335.49$ 18.98% Budget 2026, 280,000$ 2025 280,000$ Budget/Actual 2026 61.20% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through May: May 2026, 762,675$ 2025 753,397$ Increase of 9,278.24$ 1.23% Budget 2026, 210,000$ 2025 280,000$ Budget/Actual 2026 363.18% 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 March, see page 6: March 2026 3,207,017$ 2025 2,755,658$ Increase of 451,358.60$ 16.38% Budget 2026, 13,233,624$ 2025 12,232,000$ Budget/Actual 2026 24.23% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2026 364,163$ 2025 442,185$ Decrease of (78,022.00)$ -17.64% Number of delinquent parcels: 2026 326 2025 305 Increase of 21 6.89% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES TREASURER’S REPORT FINANCE COMMITTEE June 2026 REPORTING PERIOD: May, 2026 All parcels from 2022 tax year have been paid. Variances of cash from month to month and year to year May 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 May1st 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% Page 1 Page 52 of 63 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance May 1, 2026 18,227.03$ Receipts: Transfers from Money Market #2 7,328,278.19$ Voids and Stop Payments 19,019.02$ Total Monthly Receipts 7,347,297.21$ Total Balance & Receipts 7,365,524.24$ Disbursements: ### County Orders (569003-569712) (5,154,592.46)$ Wire Transfers (wt# 4571-4588) (2,185,787.70)$ ACH Transfers (25,144.08)$ Total Monthly Disbursements (7,365,524.24)$ MAIN CHECKBOOK Balance May 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 1,579,353.35$ Outstanding County Checks (1,579,353.35)$ MAIN CHECKBOOK Balance May 31, 2026 -$ MONEY MARKET #1 CHECKBOOK Balance May 1, 2026 25,078.45$ Receipts: Department Direct Deposit Receipts 2,485,504.89$ Real Estate Tax Receipts, Electronic 120,461.95$ Interest Earnings 73.49$ Total Monthly Receipts 2,606,040.33$ Total Balance & Receipts 2,631,118.78$ Disbursements: Transfers to Money Market #2 (2,606,012.21)$ Credit Card Department Refunds (33.08)$ Total Monthly Disbursements (2,606,045.29)$ MONEY MARKET #1 CHECKBOOK Balance May 31, 2026 25,073.49$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 25,073.49$ Deposit in Transit -$ MONEY MARKET #1 CHECKBOOK Balance May 31, 2026 (3.76%)APY 25,073.49$ Page 2 Page 53 of 63 MONEY MARKET #2 CHECKBOOK Balance May 1, 2026 22,837,914.46$ Receipts: Department Receipts 1,128,928.76$ Real Estate Tax Receipts 620,661.38$ RLF Payments 983.82$ NSF Replace 1,150.00$ Transfer from CDBG Shelter 102,072.69$ Transfer from PWSB - Parks Reservations 7,008.25$ Transfers from Money Market #1 2,606,012.21$ Transfer from Register of Deeds 249,441.06$ Interest Earnings 63,859.03$ Total Monthly Receipts 4,780,117.20$ Total Balance & Receipts 27,618,031.66$ Disbursements: Transfers to Main Checkbook (7,328,278.19)$ Transfers to Payroll Checkbook (2,190,566.49)$ Transfer to Opioid Settlement Money Market (44,316.21)$ NSF Checks (54,735.39)$ Transfer to ARPA Total Monthly Disbursements (9,617,896.28)$ MONEY MARKET #2 Balance May 31, 2026 18,000,135.38$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 18,000,135.38$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance May 31, 2026 (3.87%)APY 18,000,135.38$ PAYROLL CHECKBOOK Balance May 1, 2026 -$ Receipts: Transfers from Money Market #2 2,190,566.49$ Total Monthly Receipts 2,190,566.49$ Total Balance & Receipts 2,190,566.49$ Disbursements: Salary Orders (#442367-442372) (2,284.08)$ Salary Direct Deposit (#403401-404789) (2,188,282.41)$ Total Monthly Disbursements (2,190,566.49)$ PAYROLL Balance May 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 684.89$ Outstanding Payroll Checks (684.89)$ PAYROLL CHECKBOOK Balance May 31, 2026 -$ PAGE 3 Page 54 of 63 REVENUE YTD Interest Investments 762,675.24$ 210,000$ (May) Curlers Building Maint 3,826.46 - (May) Interest Health Care Trust 439.19 - (May) Interest Veteran's Memorial Trust 363.51 300 (May) Interest Transit Trust Fund 736.13 - (May) Interest on Delinquent Taxes 112,911.51 185,000 (May) Penalty on Delinquent Taxes 58,457.98 95,000 (May) Sales Tax General Fund 3,207,016.60 13,233,624 (March) Use Value Penalty Tax 20,437.71 50,000 (May) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 151,891.13 3.79% (May) APY Summit Credit Union, CD (General Fund) 574,885.34 3.93% (May) APY LGIP, Savings (General Fund) 18,701,461.31 3.63% (May) APY WISC (General Fund) 102,386.53 3.53% (May) APY WISC CD's (General Fund) 4,755,025.01 3.78% (May) APY WISC Securities (General Fund) 1,991,723.01 3.84% (May) APY PWSB, Money Market (Curlers Association Building Maint) 253,218.89 3.76% (May) APY PWSB, Money Market (Health Care Trust) 29,063.80 3.76% (May) APY PWSB, Money Market (Veteran's Memorial Trust) 24,055.07 3.76% (May) APY PWSB, Money Market (Register of Deeds) 278,754.89 3.76% (May) APY PWSB, Money Market (Tax Collection) 17,375.98 3.76% (May) APY PWSB, Money Market (Transit Trust Fund) 48,713.80 3.76% (May) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 9,884.17 3.76% (May) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,238,348.82 3.76% (May) APY PWSB, Opioids Settlement 1,792,516.41 3.76% (May) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2026 ANNUAL BUDGET 2026 Page 4 Page 55 of 63 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$ 45,899.62$ JULY 45,899.62$ 45,899.62$ AUGUST 45,899.62$ 45,899.62$ TAX SALE 45,899.62$ 45,899.62$ SEPTEMBER 45,899.62$ 45,899.62$ OCTOBER 45,899.62$ 45,899.62$ NOVEMBER 45,899.62$ 45,899.62$ DECEMBER 45,899.62$ 45,899.62$ TOTAL RECEIPTS 11,394.65$ Page 5 Page 56 of 63 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$ 364,162.97$ JULY 364,162.97$ 364,162.97$ AUGUST 364,162.97$ 364,162.97$ TAX SALE 364,162.97$ 364,162.97$ SEPTEMBER 364,162.97$ 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$ 302,495.74$ Page 6 Page 57 of 63 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 JUL 379,925 1.77% *249 410,330 1.84% *234 381,989 1.66% *228 387,784 1.63% *251 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 58 of 63 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 59 of 63 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 837,171$ 902,918$ 1,075,074$ 1,032,797$ July May 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) 3,207,017$ 12,567,576$ 12,120,823$ 11,730,321$ 11,318,483$ MONTH(S) SALES TAX REC'D BY COUNTY (May) 1,177,185$ 1,169,049$ 1,163,948$ 951,640$ 752,730$ 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 60 of 63 2026 2025 2024 2023 2022 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) 3,207,017$ 12,567,576$ 12,120,823$ 11,730,321$ 11,318,483$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (May) 1,177,185$ 1,169,049$ 1,163,948$ 951,640$ 752,730$ <------------ 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 (May) 2026 2025 2024 2023 2022 Page 10 Page 61 of 63 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 $25,581.70 $983.82 May 2026 6/1/2026 **Payment dates updated to most current payment date as of 06/12/2026 Page 11 Page 62 of 63 Prior Current 2026 2026 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $154,879 $13,636 $196,939 $336,803 $139,864 58.47% Public Charges for Services $2,082 $560 $8,101 $4,000 ($4,101) 202.53% Other Revenue $4,338 ($26,072) $10,797 $5,001 ($5,796) 215.90% Total Revenues $161,299 ($11,876) $215,837 $345,804 $129,967 62.42% Expenditures Salaries $100,456 $17,742 $98,564 $258,229 $159,665 38.17% Fringe Benefits $40,742 $6,963 $40,880 $90,970 $50,090 44.94% Travel/Training $1,903 $176 $1,494 $4,200 $2,706 35.57% Supplies $38,890 $1,905 $44,643 $44,680 $37 99.92% Purchased Services $2,756 $833 $3,439 $13,101 $9,662 26.25% Interdepartment Charges $18,177 $3,665 $20,411 $49,502 $29,091 41.23% Other Expenses $315 $73 $21,775 $11,203 ($10,572) 194.37% Total Operating Expenditures $203,239 $31,357 $231,206 $471,885 $240,679 49.00% Capital Outlay Total Expenditures $203,239 $31,357 $231,206 $471,885 $240,679 49.00% Net Increase (Decrease) ($41,940) ($43,233) ($15,369) ($126,081) ($110,712) 12.19% E q u i t y: Unassigned $106,963 - - - - 0.00% Due To / Due From ($5,238,882) ($ 3,157,370) $7,832,079 - ($7,832,079 )0 . 0 0 % Ozaukee County Committee Report General Fund Treasurer For the Five Months Ending Sunday, May 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026-Jay 2026 Oversight Comm Recommended PnL Amended Bdgt 6/12/2026 Page 63 of 63