Finance Committee Meeting - Administration Center — Agenda Packet

1 Finance Committee Regular Meeting Wednesday, May 27, 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. Staff and Committee Introductions 4. Public Comments, Correspondence, Communications 5. Approval of Minutes March 25, 2026 6. Corporation Counsel Department Report a. Corp. Counsel Finance Report for May 2026 meeting 7. Action Items a. Authorization to Finalize ERP Implementation Agreements with Iteria-US and Oracle b. SmartDollar Financial Wellness Program Agreement c. Resolution: Increase of Revenue - Planning and Parks/Land Information d. Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – ERP Systems Manager e. Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – GIS Manager 8. Discussion Items a. Monthly Wire Transfers and Schedule of Vouchers 9. Department Reports a. County Clerk b. Finance c. Human Resources d. Information Technology e. County Treasurer 10. Next Meeting Date Page 1 of 98 2 Setting Meeting Day and Time 11. 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 2 of 98 Item: Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: May 27, 2026 Department/Office: County Clerk Item Name: March 25, 2026 Summary: Meeting minutes from March 25, 2026. Recommended Action: Approve March 25, 2026 minutes as submitted. Attachments: 1. FIN Minutes March 2026 Page 3 of 98 FINANCE COMMITTEE MEETING MINUTES REGULAR MEETING MARCH 25, 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 Don Clark, Supervisor Jack Arnett Absent None Excused None Staff present: County Administrator Dzwinel (via Microsoft Teams), Human Resources Director McDonell, Corporation Counsel Gorden, Finance Director McMahon, County Treasurer Tretow, Assistant Finance Director Pezanoski, Clerk of Courts Mueller, Sheriff Knowles, Undersheriff Hermann, Land and Water Management Director Vogel, Planning and Parks Director Struck, Accounting Manager Hoffman, and County Clerk Kretlow. Others present: Scott Fischer, Brian Schell - Iteria US, Supervisor Nelson and Supervisor Ross (9:13 AM) 2. PROPER NOTICE Chairperson Stelter called the meeting to order at 8:00 AM. The clerk noticed the meeting as required. 3. PUBLIC COMMENTS, CORRESPONDENCE, COMMUNICATIONS There were none. 4. APPROVAL OF MINUTES February 25, 2026 Motion: Motion to approve the February 25, 2026 minutes as submitted. Result: Passed Moved by: David Larson Seconded by: Don Clark Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None Page 4 of 98 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Finance Report for March 2026 Meeting Working with several departments on various legal matters. 6. ACTION ITEMS a. (Referred) Resolution 25-57: Establishing the 2027-2030 Salaries for the Offices of the Sheriff and Clerk of Courts Background information on the salary information was given by Sheriff Knowles. Important topics mentioned include the fact that the Undersheriff is appointed pursuant to state statute, the disparity between elected officials and department heads, and the fact that elected officials are paid less than department heads. Discussion followed regarding the wage study’s methodology and the possibility of future changes to rectify the disparities that were brought to light. Motion: Motion to approve the resolution establishing the salaries for office of Sheriff and Clerk of Courts for the years of 2027 through 2030 based on staff recommendation, with the acknowledgment that pay grades will be reassessed in 2030. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: Don Clark Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None b. Resolution: Land Preservation Trust Fund for an Ozaukee County Conservation Easement and Fee Simple Purchase Program Per the Existing State Required Agricultural Land Conversion Fee Assessment The committee reviewed an email from Supervisor Ross advocating for the Land Preservation Trust Fund. Mr. Dzwinel explained the effect on the county tax levy and supports deferring the matter to the formal budget process. Questions from the committee members were addressed by Mr. Stuck and Mr. Dzwinel. Motion made by Supervisor Larson, seconded by Supervisor Arnett to revise the resolution as follows: WHEREAS, this proposal applies the County’s entire portion revenues in excess of $50,000 in every year of the Agricultural Land Conversion Charge… After further discussion, the vote was taken on the proposed revision: Ayes – 4, Nays – 0. The majority of the members present voting aye, the motion was passed. Motion: Motion to approve the resolution, as revised, reflecting the impact for Land Preservation Trust Fund funding for an Ozaukee County Conservation Easements and Fee Simple Purchase Program per the existing State Required Agricultural Land Conversion Fee Assessment. This resolution will move forward to the Executive Committee for further action. Result: Passed Page 5 of 98 Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None c. Resolution: Transfer GF Surplus to Capital Projects Fund 401 Motion: Motion to approve the resolution for the transfer of $1,750,000, which is 50% of the 2025 General Fund Surplus to the Capital Projects Fund. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None d. Resolution: Carryovers 2025 Funds Motion: Motion to approve the carryover of 2025 funds resolution amending the budget for Land & Water Management, with the revised amount for the first line item changed from $38,899.29 to $32,028.62, totaling $105,613.48 and Planning & Parks — $142,425. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None e. Resolution: Increase of Revenue — Planning and Parks Motion: Motion to approve the increase of revenue resolution amending the budget for the Planning and Parks Department to include the Wisconsin Department of Natural Resources Knowles-Nelson Stewardship Local Assistance Grant for Acquiring Parcel 08016100200 in Town of Saukville - $112,500; Wisconsin Coastal Management Program Grant for Public Access at Clay Bluffs Cedar Gorge Nature Preserve $200,000; Wisconsin Department of Natural Resources Surface Water Management-Surface Water Restoration Grant to Support Stream Restoration Activities on Mole Creek - $25,000; Wisconsin Department of Natural Resources Surface Water Management – Surface Water Management Plan Implementation Grant to Support Wetland, Floodplain and Habitat Restoration Activities on Mole Creek - $50,000; Wisconsin Department of Natural Resources Surface Water Planning – Lakes Grant to Support Aquatic Plant Surveys, Water Quality Monitoring and Bathymetric Surveys on Inland Lakes in Ozaukee County - $10,000; Wisconsin Department of Natural Resources Surface Water Management - Surface Water Restoration Grant to Support Resiliency and Habitat Restoration on Mineral Springs Creek - $25,000; Ozaukee County Land and Water Management Department Pollinator Plant Sale Donation for Prairie Page 6 of 98 Restoration Activities in Clay Bluff’s Cedar Gorge Nature Perverse County Park - $2,000. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: David Larsen Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None f. Authorization to Execute Letter of Intent with Iteria/Oracle for ERP Implementation Discussion and questions from the committee members were addressed by Mr. Dzwinel, Mr. McMahon and Mr. McDonell. Motion: Motion to approve the County Administration to approve the Letter of Intent with Iteria/Oracle to maintain project momentum and allow staff to complete due diligence and contract negotiations, while preserving full Board authority over final approval. Result: Passed Moved by: Eric Stelter Seconded by: David Larson Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None g. Approval of Contract for Communication Services - Professional Service for Radio Programming Project Support Mr. Dzwinel provided background information on this professional service and answered questions regarding budget impact. 9:13 AM Supervisor Ross joined the meeting. Motion: Motion to authorize the County Administrator to execute the contract for professional services for the Countywide Radio System. Result: Passed Moved by: David Larson Seconded by: Don Clark Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None 7. DISCUSSION ITEMS a. Wire Transfers #4515 - #4544 and February Schedule of Vouchers Mr. McMahon answered questions from the committee. 8. DEPARTMENT REPORTS a. County Clerk Update on County Board meeting dates in April and the Spring Election. b. Finance Page 7 of 98 Update and discussion on sales tax, current standing of the 2025 budget and county reserves. c. Human Resources Update on department goals and the GIS Coordinator position due to an upcoming retirement. d. Information Technology There were no questions. e. County Treasurer Update and discussion on foreclosures. 9. NEXT MEETING DATE May 20, 2026 (New Committee) 10. ADJOURNMENT Motion made by Supervisor Clark, seconded by Supervisor Larson to adjourn. Motion carried. Meeting adjourned at 9:23 AM. Kellie R Kretlow, County Clerk Page 8 of 98 Item: 6.a. Agenda Item Information Sheet To: Finance Committee From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: May 27, 2026 Department/Office: Corporation Counsel Item Name: Corp. Counsel Finance Report for May 2026 meeting Summary: Corporation Counsel Finance Report for May 2026 Meeting Recommended Action: None Attachments: 1. CORP.COUNSEL.May2026Mtg Page 9 of 98 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 $52,285 $200,485 $693,980 $493,495 28.89% Fringe Benefits $21,202 $97,537 $257,886 $160,349 37.82% Travel/Training - - $4,601 $4,601 0.00% Supplies $118 $2,111 $11,903 $9,792 17.74% Purchased Services $78 $6,897 $57,821 $50,924 11.93% Interdepartment Charges - $33,181 $118,456 $85,275 28.01 % Other Expenses - - $1,150 $1,150 0.00% Total Operating Expenditures $73,683 $340,211 $1,145,7 97 $805,586 29.69% Capital Outlay Total Expenditures $73,683 $340,211 $1,145,797 $805,586 29.69% Net Increase (Decrease) ($73,683) ($408,592) ($536,509 ) ($127,917) 76.16% E q u i t y: Ozaukee County Committee Report General Fund Corporation Counsel For the Four Months Ending Thursday, April 30, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 5/12/2026 Page 10 of 98 Item: 7.a. Agenda Item Information Sheet To: Finance Committee From: Jason Dzwinel, County Administrator Meeting Date: May 27, 2026 Department/Office: Dept of Administration Item Name: Authorization to Finalize ERP Implementation Agreements with Iteria-US and Oracle Summary: Authorization to Finalize ERP Implementation Agreements with Iteria-US and Oracle Requested Action Authorize the County Administrator to finalize and execute the following documents related to implementation of the Oracle Fusion Cloud ERP system: • Iteria-US Scoping Document • Iteria-US Final Pricing Response to Ozaukee County • Oracle Public Sector Cloud Services Agreement Terms • Iteria-US Master Services Agreement (MSA) • Statement of Work (SOW) for ERP Implementation This authorization would be subject to final legal review by Corporation Counsel and consistency with County-approved budget authority. Background Ozaukee County currently utilizes approximately 28 separate systems to manage financial, payroll, human resources, timekeeping, procurement, and reporting functions. These systems operate independently, requiring significant manual processes, duplicate data entry, and spreadsheet-based workflows. The County’s primary financial platform, Microsoft Dynamics Great Plains, is approaching end-of-life, with payroll support scheduled to end January 1, 2029. Existing supporting systems for grants, timekeeping, document management, and reporting also present operational limitations and increasing maintenance challenges. In 2025, Ozaukee County engaged CliftonLarsonAllen LLP (CLA) to conduct a Business Opportunity Assessment. The assessment identified: • Heavy reliance on manual processes Page 11 of 98 • Fragmented workflows across departments • Limited real-time reporting capabilities • Increased operational and financial risk associated with disconnected systems CLA recommended implementation of a modern Enterprise Resource Planning (ERP) system to consolidate and modernize core administrative functions. Selection Process Following completion of the assessment, the County issued a formal Request for Proposals (RFP) in May 2025 to evaluate qualified ERP vendors and implementation partners. Seven vendors were reviewed based on: • Functional capability • Implementation methodology • Integration capacity • Public sector experience • Long-term total cost of ownership After demonstrations and detailed evaluation, Oracle Fusion Cloud ERP was identified as the preferred software platform, and Iteria-US was selected as the preferred implementation partner. Proposed ERP Solution The proposed Oracle Fusion Cloud ERP system will replace multiple disconnected systems with a unified cloud-based platform supporting: • Financial management • Human resources and payroll • Timekeeping and labor management • Procurement and purchasing • Asset management • Reporting and analytics The system is intended to provide a single source of truth for County operations, improve reporting capabilities, reduce manual processes, strengthen internal controls, and improve operational efficiency across departments. Preliminary Project Timeline: • Project Initiation: June 2026 • Planned Go-Live: January 2028 Financial Overview Estimated Project Costs: • ERP Implementation (including contingency): $2.4 million Page 12 of 98 • Oracle Licensing (10-year estimate): ~ $2.1 million • Total Estimated Investment: $4.5 million Funding Strategy: The current financial plan anticipates funding implementation costs through available project fund balance and existing County resources without issuance of debt. The project is supported by: • Continued sales tax growth • Higher-than-budgeted interest earnings • Growth in General Fund balance • Elimination of multiple existing software systems and associated licensing costs The ERP system is expected to replace several existing software platforms, generating estimated annual cost offsets exceeding $200,000. Current Status The County has previously executed a non-binding Letter of Intent (LOI) with Iteria-US to allow continued due diligence and negotiation activities while preserving Board authority for final approval. A preliminary scoping document has been developed outlining: • System modules • Implementation approach • Project governance • Timeline assumptions County staff, CLA, Oracle, and Iteria-US have finalized: • Detailed Statement of Work • Final pricing and licensing assumptions • Governance structure • Multi-year cost projections • Contract terms and County protections Purpose of Requested Authorization The requested authorization would allow the County Administrator to execute the agreements necessary to proceed with ERP implementation. This action would allow the project to move into implementation planning while ensuring all agreements remain subject to legal review and approved funding authority Page 13 of 98 Recommended Action: Move to recommend 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. Attachments: None Page 14 of 98 Item: 7.b. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: May 27, 2026 Department/Office: Human Resources Item Name: SmartDollar Financial Wellness Program Agreement Summary: In 2025, the County conducted a Financial Wellness Checkup survey, receiving 159 responses over a seven-day period. Results indicated several consistent themes across the workforce: • 18% could not cover a $1,000 unexpected expense without incurring debt • 40% do not have three months of savings • 73% report carrying consumer debt (excluding mortgage) • 34% of full-time employees are participating in the County’s 457(b) Deferred Compensation benefit, with a median contribution rate is 4.4% of salary. • Roughly half of respondents indicated limited understanding of their WRS pension and the 457(b) Deferred Compensation benefit • 53% of employees agree they are taking enough steps to be on track for retirement While many employees are financially stable, the data shows clear opportunities to improve budgeting habits, emergency savings, debt management, and retirement readiness. As part of this process, Human Resources evaluated three financial wellness vendors that provide integrated employee financial wellness platforms, including budgeting tools, financial coaching, educational resources, and webinars. The vendors reviewed included: • SmartDollar (Ramsey Solutions) – $17,540 annually • Your Money Line – approximately $23,000 annually • LearnLux – approximately $40,000 annually After reviewing demonstrations, pricing, implementation support, employee usability, and program structure, Human Resources determined SmartDollar provided the best overall fit for the County’s workforce and organizational needs. While all three vendors offered financial wellness resources, SmartDollar distinguished itself through: • A highly user-friendly budgeting platform • A strong focus on financial behavior change and debt reduction • Integrated budgeting, coaching, and educational content within a single platform • Simple implementation and employee accessibility • Strong engagement potential for employees at varying financial literacy levels • The most cost-effective pricing among the vendors evaluated The County determined that SmartDollar’s emphasis on practical budgeting, emergency savings, and debt reduction aligns well with the financial wellness needs identified through the employee survey. Page 15 of 98 Fiscal Impact This is a two-year agreement with Ramsey Solutions. The annual cost is $17,540. Human Resources has sufficient funds available within its existing budget to cover this expense. Recommended Action: Approve the County entering into a two-year agreement with Ramsey Solutions to provide the SmartDollar financial wellness program to full-time employees. Attachments: 1. Employee Well-being and Your Business 2. SmartDollar features 2026 3. SmartDollar Flyer _10.01.2025 4. SmartDollar Order Form Page 16 of 98 AND YOUR BUSINESS EMPLOYEE WELL-BEING Money stress affects the mind and body. Debt and money stress are undeniable issues for American employees. Studies have shown a strong relationship between debt and depression, suicide, problem drinking, drug dependence, neurotic disorders and psychotic disorders.1 Even employees with employer-provided health insurance may not be seeking the care they need. 46% of those with coverage through an employer delayed or skipped care in the past year because they could not cover out-of-pocket costs and/or deductibles.5 1. Clinical Psychology Review, 2013 2. American Psychological Association, 2023 3. American Psychological Association, 2023 4. The 2022 SmartDollar Employee Benefits Study, Ramsey Solutions, 2022 5. The Commonwealth Fund, 2022 6. The State of Personal Finance Q4 2023, Ramsey Solutions, 2024 7. The State of Personal Finance Q4 2023, Ramsey Solutions, 2024 OF ADULTS AGE 18–34 LIST MONEY AS A TOP STRESSOR.2 LOSE SLEEP BECAUSE OF PERSONAL FINANCES.4 OF AMERICANS EXPERIENCED A MONEY EMERGENCY BECAUSE OF A MEDICAL BILL.7 OF AMERICANS HAVE LESS THAN $1,000 SAVED.6 OF ADULTS AGE 35–44 LIST MONEY AS A TOP STRESSOR.3 82% 47% 37%47% 77% Page 17 of 98 If your employees are struggling, your business suffers. You can bring hope. To learn more, visit smartdollar.com. Financial security, mental wellness and physical health are all key factors in your employees’ well-being and their ability to perform their jobs well. If an employee is suffering in any of these areas, it can reduce their ability to focus at work, increase employee absenteeism, and ultimately lead to higher turnover for your company. When your employees win, your business wins. You can set them on the right path by providing them with SmartDollar, a financial wellness benefit designed to help your employees destroy debt, build wealth, and finally have peace about money. ADMITTED TO BEING DISTRACTED AT WORK BY FINANCIAL PROBLEMS.9 OF EMPLOYEES ADMITTED TO MISSING WORK DUE TO A FINANCIAL PROBLEM.8 45% 36% Among companies who use a financial wellness benefit:11 On average, companies see 27% less turnover with employees who use SmartDollar. 81% of employers see positive improvement after offering a financial wellness benefit solution.12 Their success will directly translate to the health of your business. OF THE AVERAGE PAYROLL IS TIED TO TURNOVER DUE TO EMPLOYEE FINANCIAL STRESS.10 of employees report less stress about their finances. of employees built up their emergency fund. of employees started saving for retirement. 14% 27% 25% 29% 8. The 2022 SmartDollar Employee Benefits Study, Ramsey Solutions, 2022 9. The 2022 SmartDollar Employee Benefits Study, Ramsey Solutions, 2022 10. WorldAtWork, 2019 11. The 2022 SmartDollar Employee Benefits Study, Ramsey Solutions, 2022 12. The 2021 Financial Wellness Benefits Study, Ramsey Solutions, 2021 Page 18 of 98 Page 19 of 98 Page 20 of 98 Page 21 of 98 Page 22 of 98 Item: 7.c. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: May 27, 2026 Department/Office: County Clerk Item Name: Resolution: Increase of Revenue - Planning and Parks/Land Information Summary: Increase of Revenue budge amendments approved at the Natural Resource Meetings April 2 and May 7 2026. Recommended Action: Approve the increase in revenue resolution and forward it to the County Board for final approval. Attachments: 1. Resolution - BA-Increase of Revenue Parks Land Info 2. BA request committee approval forms Page 23 of 98 Resolution No. Increase Of Revenue 2026 Parks and Planning & Land Information 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 Planning &Parks Expense 222-01-01-53601- 000 Other Material Supplies $ 1,390.00 Revenue 222-01-01-49501- 000 GLSF Donation - MT Fishway Camera Replacement $ 1,390.00 Expense 221-01-01-53601- 000 Other Material Supplies $ 1,000.00 Revenue 221-01-01-49501- 000 Private Foundations - NRF Quiet Trails UCNP $ 1,000.00 Expense 221-01-01-51101- 000 Regular Salaries and Wages $ 1,000.00 Expense 221-01-01-54533- 000 Contracted Outside Equipment $ 1,000.00 Revenue 221-01-01-49501- 000 Private Foundations - SEWISC HH Invasives $ 2,000.00 Expense 221-01-01-51101- 000 Regular Salaries and Wages $ 37,500.00 Expense 221-01-01-52002- 000 Travel $ 2,000.00 Expense 221-01-01-53601- 000 Other Material Supplies $ 50,000.00 Expense 221-01-01-55103- 000 Highway - Grounds Maint and Construction $ 60,500.00 Revenue 221-01-01-42110- 000 Fed Aid - USFWS Coastal - CBCGNP Restoration $ 150,000.00 Expense 222-01-01-51101- 000 Regular Salaries and Wages $ 20,000.00 Expense 222-01-01-53601- 000 Other Material Supplies $ 10,000.00 Revenue 222-01-01-42310- 000 State Aide WDNR Wetland GP - CTH W/MRONP $ 30,000.00 Page 24 of 98 Expense 221-01-01-53601- 000 Other Material Supplies $ 5,500.00 Expense 221-01-01-54533- 000 Contracted Outside Employment $ 4,500.00 Revenue 221-01-01-49501- 000 Private Foundations - Greater Cedarburg Foundations $ 10,000.00 Expense 222-01-01-51101- 000 Regular Salaries and Wages $ 40,008.00 Expense 222-01-01-52002- 000 Travel $ 602.00 Expense 222-01-01-53601- 000 Other Material Supplies $ 18,890.00 Expense 222-01-01-54106- 000 Professional Services $ 26,500.00 Expense 221-01-01-55103- 000 Highway - Grounds Maint and Construction $ 114,000.00 Revenue 222-01-01-42110- 000 Fed Aid - NFWF SOGL - Sucker Creek $ 200,000.00 Expense 221-01-01-51101- 000 Regular Salaries and Wages $ 7,000.00 Expense 221-1-01-53601-000 Other Material Supplies $ 3,000.00 Revenue 221-01-01-49501- 000 Private Foundations - 2026 HOW GLC Site Tour $ 10,000.00 Expense 221-1-01-53601-000 Other Material Supplies $ 580.00 Expense 221-01-01-52002- 000 Travel/Mileage $ 420.00 Expense 221-01-01-54533- 000 Contracted Outside Equipment $ 4,000.00 Revenue 221-01-01-49501- 000 Private Foundations - WEF HH Invasive Mgmt/Trails $ 5,000.00 Land Information Expense 208-1-01-51101-000 Regular Salaries and Wages $ 41,521.00 Expense 208-1-01-54107-007 Purchased Services - LIS Plan - 2026 Orthos $ 26,539.00 Expense 208-1-01-53155-000 Supplies - Info Tech Lic & Maint Fees - ESRI Software $ 13,520.00 Page 25 of 98 Revenue 208-1-01-42320-000 Intergovernmental Revenue - Department of Military Affairs/Office of Emergency Communications NextGen 911 GIS Grant $ 81,580.00 Dated at Port Washington, Wisconsin, this 3rd day of June 2026. SUMMARY: 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; Wisconsin Department of Military Affairs/Office of Emergency Communications NextGen 911 GIS data maintenance - $81,580 VOTE REQUIRED: Two-Thirds of Members Elect FINANCE COMMITTEE Page 26 of 98 Page 27 of 98 Page 28 of 98 Page 29 of 98 Page 30 of 98 Page 31 of 98 Page 32 of 98 Page 33 of 98 Page 34 of 98 Page 35 of 98 Page 36 of 98 Item: 7.d. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: May 27, 2026 Department/Office: Human Resources Item Name: Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – ERP Systems Manager Summary: Ozaukee County is planning to move forward with implementation of Oracle Fusion Cloud ERP to modernize the County’s financial, payroll, human resources, timekeeping, procurement, and reporting functions. The County currently relies on multiple disconnected systems and manual processes that create inefficiencies, inconsistent workflows, and operational risk. To support implementation and long-term administration of the new ERP environment, staff are recommending creation of a new full-time ERP Systems Manager position within the Administration Department. Discussions with other Wisconsin counties and organizations that have implemented Oracle Fusion and similar ERP systems confirmed the importance of establishing a dedicated internal ERP leadership position to support implementation, training, troubleshooting, vendor coordination, and long-term system administration. The proposed ERP Systems Manager position has been evaluated and recommended at Pay Grade 15. Analysis The Oracle Fusion ERP implementation will significantly impact operations across County departments, including finance, payroll, procurement, budgeting, human resources, and timekeeping functions. Staff determined that a dedicated ERP Systems Manager position is necessary to coordinate implementation activities and provide long-term operational ownership of the system after go-live. The position will serve as the County’s primary liaison between departments, Oracle, and implementation partners. Primary responsibilities will include implementation coordination, testing, training, user support, vendor management, reporting support, and ongoing system optimization. The position will also help reduce long-term reliance on outside consultants for daily system administration and support. Fiscal Impact The ERP Systems Manager position represents an estimated total annual cost of approximately $120,000, including wages and benefits. This includes Wisconsin Retirement System contributions, Medicare, Social Security, life insurance, long-term disability coverage, and health insurance. For fiscal year 2026, the estimated partial-year cost of approximately $60,000 will be charged to the ERP implementation project budget, reflecting an anticipated start date during the second half of the year. Beginning in 2027, the full annual cost of the position will need to be included in the Fund 602 Information Technology budget, which distributes technology-related costs across all County departments. Page 37 of 98 Recommended Action: Approve the resolution amending Chapter 3 of the Ozaukee County Policy & Procedure Manual to create one full- time ERP Systems Manager position within the Administration Department at Pay Grade 15, effective June 3, 2026, to support implementation and long-term administration of the County’s Oracle Fusion Cloud ERP system. Attachments: 1. 12 Chapter 3 Resolution ERP Manager 2. 2 ERP Systems Manager Job Description Page 38 of 98 Resolution No. Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – ERP Systems Manager RESOLVED, by the Ozaukee County Board of Supervisors, that Chapter 3 of the Ozaukee County Policy and Procedure Manual be amended, effective June 3, 2026, to read: Current Job Title Department Division FLSA Grade Head Count FTE ERP Systems Manager Administration County Administrator Exempt 15 1.0 1.0 Dated at Port Washington, Wisconsin, this 3rd day of June 2026. Summary: Amending Chapter 3 County Policy and Procedure added the ERP Systems Manager position. Vote: Majority Finance Committee Page 39 of 98 Ozaukee County Position Description Position Title ERP Systems Manager Department Administration Division County Administrator Pay Grade 15 Classification Full-Time FLSA Status Exempt Reports To County Administrator Direct Reports None Last Updated 7/14/2025 Job Summary The ERP Systems Manager is responsible for leading the successful County-wide implementation of Oracle Fusion Cloud ERP, a modern, integrated Enterprise Resource Planning system, and continuing as the long-term system owner after deployment. This role will manage all phases of implementation, from vendor coordination and project planning to data migration, training, and go-live. Once live, the Manager will assume full responsibility for the ongoing administration, optimization, and strategic advancement of the ERP platform to ensure continuous support for County operations across Finance, Human Resources, Payroll, Budgeting, Procurement, Timekeeping, and other functions. Essential Functions and Responsibilities The following duties are primarily performed and are essential for this position. Employees are expected to be able to perform each of these job duties satisfactorily and successfully with or without reasonable accommodations to be qualified for the position. Other duties may be required and assigned. 50% ERP Implementation and Ongoing Management • Lead and coordinate all phases of ERP implementation to ensure delivery of pre-defined functional requirements. • Oversee system configuration, data migration, testing, training, and go-live execution in partnership with vendors and County departments. • Serve as the primary liaison to the ERP vendor during implementation and afterward, managing system upgrades, patches, and support. • Post-implementation, manage the ERP as an enterprise-wide system owner, responsible for ongoing administration, user access, configuration changes, reporting, and system optimization. • Ensure the ERP continues to evolve with County needs by coordinating feature enhancements, process improvements, and cross-functional collaboration. 20% Stakeholder Engagement and Change Leadership • Engage department heads and functional leaders to ensure clear understanding of system capabilities, encourage feedback, and foster shared ownership of the system. • Coordinate communications, user documentation, and training for both initial implementation and long-term system changes. • Act as the system champion, driving system adoption and continued alignment with County goals. 15% Performance Monitoring and Continuous Improvement • Monitor system performance metrics and user feedback to identify improvement areas. Page 40 of 98 2 Job Title • Collaborate with departments to address gaps, reduce manual workarounds, and implement automated or streamlined workflows. • Track and report on ERP-related KPIs, including support ticket resolution, system uptime, and training effectiveness. 10% Risk, Compliance, and Security Oversight • Identify and mitigate implementation and operational risks. • Ensure ERP practices align with cybersecurity standards, data integrity requirements, internal audit findings, and public sector compliance expectations. • Support financial and HR data governance efforts through strong system controls. 5% Other Duties as Assigned • Provide support on County-wide administrative, analytical, or strategic initiatives as directed by the County Administrator. Assist in special projects, cross-departmental coordination, or operational needs outside the ERP scope when capacity allows. May include research, process evaluation, committee participation, or interim support in line with the employee’s skills and project demands. Supervision Exercised None Minimum Education Qualifications Education and/or Experience Requirements: • Bachelor’s degree in Information Systems, Business Administration, Public Administration, or a related field. • Minimum five (5) years of professional experience implementing ERP systems, with experience in Oracle Fusion or similar enterprise cloud ERP platforms strongly preferred. • Demonstrated success in project management, systems integration, and cross-departmental coordination. Licenses, Certifications, and Other Requirements: • Project Management Professional (PMP) certification strongly preferred. • Valid driver's license and ability to travel to County locations. Minimum Knowledge, Skills, and Abilities Qualifications In order to perform the functions and responsibilities of the position (listed above) the following knowledge, skills, and abilities are essential. • Experience with Oracle Fusion Cloud applications, including Financials, HCM, or Procurement modules, is highly desirable. • Proven expertise in ERP lifecycle management from selection through post-implementation support. • Strong understanding of governmental financial processes, human resources workflows, payroll, and procurement. • Ability to manage third-party vendors, consultants, and internal staff. • Excellent communication, negotiation, and presentation skills. • Competency in change management, user adoption strategies, and business process improvement. • Proficiency in tools like Microsoft Excel, Microsoft Project, and enterprise-level cloud applications. Page 41 of 98 3 Job Title In evaluating candidates for this position, Ozaukee County may consider a combination of education, training, and experience which provides the necessary knowledge, skills, and abilities to perform the duties of this position. Physical Requirements • Prolonged periods of sitting at a desk and working on a computer. • Must be able to lift up to 15 pounds at times. • Ability to travel to different County departments and facilities as needed. Work Environment Work is performed indoors in an administrative office environment. EOE / ADA Statement Ozaukee County is an Equal Opportunity Employer. In compliance with the Americans with Disabilities Act, Ozaukee County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer. Nothing in this job description limits management’s right to assign or reassign duties and responsibilities to this job at any time. The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position. The job description does not constitute an employment agreement or affect the at-will nature of the employment arrangement between the employee and company and is subject to change by the employer as the needs of the employer and requirements of the job change. Signatures: Employee: ___________________________________________ Date: ___________________ Department Head: ____________________________________ Date: ___________________ Page 42 of 98 Item: 7.e. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: May 27, 2026 Department/Office: Human Resources Item Name: Resolution: Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – GIS Manager Summary: The Land Information Office supports parcel mapping, elections, NG-911, emergency response, permitting, land records, infrastructure planning, and GIS services for local municipalities. GIS services are relied upon by numerous County departments including the Sheriff’s Office, Emergency Management, Land & Water Management, Planning & Parks, Highway, Public Health, Treasurer, and Register of Deeds. Prior to 2022, the Land Information Office / GIS operation effectively functioned with approximately three full-time employees, including two GIS positions and support from the former Register of Deeds, who performed GIS and Land Information work due to having the necessary technical expertise. Currently, the entire Land Information Office / GIS function is effectively administered by one full-time employee. The current GIS Coordinator has also indicated plans to retire in 2026, creating an opportunity to restructure the office to better support ongoing operational needs. Staff are recommending elimination of the GIS Coordinator position and creation of a GIS Manager / Land Information Officer position to provide leadership and oversight for the County’s GIS and Land Information functions. Staff are also recommending increasing the GIS Technician position from 0.4 FTE to a full-time 1.0 FTE position. Together, these changes would increase the office from its current effective staffing level of one full-time employee to two full-time employees. The proposal also includes establishing the Land Information Office as a standalone department while maintaining its physical location within the Register of Deeds office to preserve coordination related to land records operations. Analysis The proposed restructuring reflects the increasing reliance on GIS services across County operations and the need for dedicated internal staffing to improve responsiveness, continuity, and service delivery. The GIS Manager / Land Information Officer position would oversee the County Land Information Program, departmental GIS coordination, vendor management, NG-911 support, long-range planning, and State compliance requirements. The full-time GIS Technician position would provide additional operational support for mapping, data maintenance, and service requests. The proposed standalone department structure better reflects GIS as a shared countywide service supporting multiple departments and municipalities. Fiscal Impact The proposed restructuring is expected to remain within the 2026 budget due to existing vacancy savings and the Page 43 of 98 planned transition timeline associated with the current employee’s retirement. Beginning in 2027, the fully implemented structure is expected to increase annual personnel costs by approximately $20,000 compared to the current baseline. However, staff anticipate reductions in overtime and contracted GIS support as additional internal operational capacity is established. Recommended Action: Approve the resolution amending Chapter 3 of the Ozaukee County Policy & Procedure Manual to eliminate one full-time GIS Coordinator position, create one full-time GIS Manager / Land Information Officer position, increase the GIS Technician position from 0.4 FTE to 1.0 FTE, and establish the Land Information Office as a standalone department. Attachments: 1. 13 Chapter 3 Resolution GIS Manager 2. 4 Job Description GIS Manager Page 44 of 98 Resolution No. Amending Chapter 3 of the Ozaukee County Policy and Procedure Manual – GIS Manager RESOLVED, by the Ozaukee County Board of Supervisors, that Chapter 3 of the Ozaukee County Policy and Procedure Manual be amended, effective June 3, 2026, to read: Current Job Title Department Division FLSA Grade Head Count FTE GIS Coordinator GIS Manager Register of Deeds Land Information Office / GIS Non- Exempt Exempt 11 14 1.0 1.0 GIS Technician Register of Deeds Land Information Office / GIS Non- Exempt 8 1.0 0.4 1.0 Dated at Port Washington, Wisconsin, this 3rd day of June 2026. Summary: Amending the County Policy and Procedure Manual to add the GIS Manager Position. Vote: Majority Finance Committee: Page 45 of 98 Ozaukee County Position Description Position Title GIS Manager / Land Information Officer Department Land Information Office / GIS Division N/A Pay Grade 14 Classification Full-Time FLSA Status Exempt Reports To County Administrator Direct Reports GIS Technician Last Updated 05/18/2026 Job Summary The GIS Manager / Land Information Officer is responsible for the overall leadership, coordination, and administration of Ozaukee County’s Geographic Information Systems (GIS) and Land Information Program. This position ensures the accuracy, accessibility, and strategic use of geospatial data across County departments, municipalities, and external partners. The role serves as the County’s designated Land Information Officer (LIO), overseeing compliance with Wisconsin Land Information Program (WLIP) requirements, managing state reporting and grants, and establishing priorities for GIS development, data governance, and service delivery. This position balances technical oversight with program leadership, ensuring GIS resources are aligned with organizational needs, statutory requirements, and future growth. Essential Functions and Responsibilities The following duties are primarily performed and are essential for this position. Employees are expected to be able to perform each of these job duties satisfactorily and successfully with or without reasonable accommodations to be qualified for the position. Other duties may be required and assigned. 25% Program Leadership & Strategic Planning • Lead and manage the County’s GIS and Land Information program, including long-term planning and service delivery. • Develop, maintain, and implement the County’s Land Information Plan in alignment with WLIP requirements. • Establish priorities for GIS projects, services, and resource allocation based on organizational needs. • Evaluate current and future GIS capabilities and recommend improvements. 20% Land Information Program Administration (LIO Responsibilities) • Serve as the official Land Information Officer for Ozaukee County. • Ensure compliance with all Wisconsin Land Information Program (WLIP) requirements. • Prepare and submit required reports, including retained fee reports, grant applications, and statewide data submissions. • Coordinate with the Department of Administration, State Cartographer’s Office, and other state agencies. 20% GIS Operations & Data Governance • Oversee the development, maintenance, and integrity of GIS datasets, including parcel data, address points, road centerlines, and other foundational layers. • Establish and enforce data standards, quality control processes, and governance practices. Page 46 of 98 2 Job Title • Ensure GIS systems, databases, and applications meet operational needs and performance expectations. • Coordinate with IT on system infrastructure, integrations, and security. 15% Cross-Department & External Coordination • Serve as the primary GIS liaison to County departments, municipalities, and external stakeholders. • Assess departmental needs and ensure appropriate GIS services and solutions are delivered. • Support critical operations including NG-911, elections/redistricting, land records, and public access to GIS data. • Represent the County in regional and statewide GIS and Land Information initiatives. • Identify and develop new GIS capabilities and services to support evolving departmental needs, including data visualization, field data collection, and analytics. 10% Project & Vendor Management • Plan, coordinate, and oversee GIS-related projects, including timelines, deliverables, and outcomes. • Manage consultant relationships and contracts, including services such as orthophotography, LiDAR, and specialized GIS support. • Evaluate vendor performance and recommend adjustments to services or scope. 10% Supervision & Team Leadership • Supervise and provide direction to GIS staff, including assigning work, setting priorities, and monitoring performance. • Provide training, coaching, and professional development opportunities. • Ensure continuity of operations and knowledge transfer within the GIS function. Supervision Exercised This position directly supervises the GIS Technician and may oversee interns or limited-term staff as assigned. Minimum Education Qualifications Education and/or Experience Requirements: • Bachelor’s degree in Geography, Geographic Information Systems (GIS), Planning, or a closely related field preferred. • Minimum of 4–7 years of progressively responsible GIS experience, including project coordination or program oversight. • Experience working with land records, parcel data, or public sector GIS operations strongly preferred. Licenses, Certifications, and Other Requirements: • Valid Wisconsin Driver’s License. • GIS Professional (GISP) certification preferred but not required. Minimum Knowledge, Skills, and Abilities Qualifications In order to perform the functions and responsibilities of the position (listed above) the following knowledge, skills, and abilities are essential. • Strong knowledge of GIS principles, geospatial data management, and ESRI platforms. Page 47 of 98 3 Job Title • Understanding of land information systems, parcel mapping, and Public Land Survey System (PLSS). • Knowledge of Wisconsin Land Information Program (WLIP) requirements and state reporting processes. • Ability to lead programs, prioritize work, and manage multiple projects simultaneously. • Strong analytical and problem-solving skills. • Effective communication skills with both technical and non-technical audiences. • Ability to build relationships across departments and with external partners. • Working knowledge of database systems, data governance, and GIS infrastructure. In evaluating candidates for this position, Ozaukee County may consider a combination of education, training, and experience which provides the necessary knowledge, skills, and abilities to perform the duties of this position. Physical Requirements • Prolonged periods of sitting and working at a computer. • Frequent use of keyboard and mouse. • Occasional lifting of materials up to 25 pounds. Work Environment • Primarily an indoor office environment. • Occasional travel for meetings, training, or coordination with municipalities and agencies. • Interaction with County staff, external partners, and the public. EOE / ADA Statement Ozaukee County is an Equal Opportunity Employer. In compliance with the Americans with Disabilities Act, Ozaukee County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer. Nothing in this job description limits management’s right to assign or reassign duties and responsibilities to this job at any time. The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position. The job description does not constitute an employment agreement or affect the at-will nature of the employment arrangement between the employee and company and is subject to change by the employer as the needs of the employer and requirements of the job change. Signatures: Employee: ___________________________________________ Date: ___________________ Department Head: ____________________________________ Date: ___________________ Page 48 of 98 4 Job Title Page 49 of 98 Item: 8.a. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: May 27, 2026 Department/Office: Finance Department Item Name: Monthly Wire Transfers and Schedule of Vouchers Summary: Wire Transfers #4545 - #4561 and March Schedule of Vouchers Wire Transfers #4562 - #4580 and April Schedule of Vouchers Recommended Action: none Attachments: 1. march schedule of vouchers_wire_transfers03.20-04.13.26 2. april schedule of vouchers_wire_transfers_04.15-05.13.26 Page 50 of 98 Page 51 of 98 Page 52 of 98 Page 53 of 98 Page 54 of 98 Item: 9.a. Agenda Item Information Sheet To: Finance Committee From: Kellie Kretlow, County Clerk Meeting Date: May 27, 2026 Department/Office: County Clerk Item Name: County Clerk Summary: April Financial Report Recommended Action: None Attachments: 1. April Financial Report Page 55 of 98 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services - $2 - ($2) 0.00% Intergovernmental Charges - $28,125 $51,600 $23,475 54.51% Interdepartmental Charges $7,296 $26,557 $86,000 $59,443 30.88% Licenses & Permits $1,345 $3,540 $41,751 $38,211 8.48% Other Revenue $2,438 $11,492 $36,200 $24,708 31.75% Total Revenues $11,079 $69,716 $215,551 $145,835 32.34% Expenditures Salaries $34,457 $137,630 $439,318 $301,688 31.33% Fringe Benefits $11,540 $53,893 $136,953 $83,060 39.35% Travel/Training $122 $1,743 $28,977 $27,234 6.02% Supplies $13,889 $109,906 $302,007 $192,101 36.39% Purchased Services $22,491 $55,298 $87,425 $32,127 63.25% Interdepartment Charges $3,408 $13,373 $42,443 $29,070 31.51% Other Expenses $61 $222 $7,057 $6,835 3.15% Total Operating Expenditures $85,968 $372,065 $1,044,180 $672,115 35.63% Capital Outlay Total Expenditures $85,968 $372,065 $1,044,180 $672,115 35.63% Net Increase (Decrease) ($74,889) ($302,349) ($828,629) ($526,280) 36.49% E q u i t y: Ozaukee County Committee Report General Fund County Clerk For the Four Months Ending Thursday, April 30, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 5/20/2026 Page 56 of 98 Item: 9.b. Agenda Item Information Sheet To: Finance Committee From: Jay McMahon, Finance Director Meeting Date: May 27, 2026 Department/Office: Finance Department Item Name: Finance Summary: Monthly Report Recommended Action: None Attachments: 1. 05 Directors Report Page 57 of 98 Page 58 of 98 Page 59 of 98 Page 60 of 98 Page 61 of 98 Page 62 of 98 Page 63 of 98 Page 64 of 98 Page 65 of 98 Item: 9.c. Agenda Item Information Sheet To: Finance Committee From: Chris McDonell, Human Resources Director Meeting Date: May 27, 2026 Department/Office: Human Resources Item Name: Human Resources Summary: Real Colors Personality Workshop Human Resources is offering a Real Colors Personality Workshop on Wednesday, June 10, 2026, from 1:00 p.m. to 4:00 p.m. in the Administration Center Auditorium. The workshop will be facilitated by Paul Roback from University Extension. The session is designed to improve workplace communication, collaboration, and self-awareness through completion of the Real Colors personality assessment and guided discussion regarding personality styles and workplace interactions. Participants will explore practical strategies to: • Improve communication • Build stronger working relationships • Navigate conflict more effectively • Support teamwork and collaboration The workshop is limited to 30 employees and requires supervisor approval for attendance. Human Resources will evaluate interest and may schedule additional workshops in the future if demand exceeds capacity. Wellness Program Biometric Screenings Human Resources continues to offer onsite biometric screenings throughout the year for employees and spouses as part of the County’s Wellness Program requirements. These screenings may be used for both initial screenings and any required retesting. The next onsite screening clinic is scheduled for Tuesday, May 12, 2026, from 7:00 a.m. to 10:00 a.m. at Lasata. Employees may schedule appointments through the Wellness Portal. Additional information regarding the 2026 Wellness Program remains available on the County website. Wisconsin Deferred Compensation Program Education Sessions Human Resources coordinated onsite retirement education sessions with Kevin Hyde from Wisconsin Deferred Compensation (Empower) on May 19 and May 20, 2026. Group presentations were offered at both the Administration Center and the Justice Center, along with individual one-on-one appointment opportunities for employees. The sessions provided employees with information regarding retirement planning, deferred compensation participation, and available investment resources. Virtual attendance options were also made available for employees unable to attend in person. Page 66 of 98 Recommended Action: None Attachments: 1. HR Financials (4) Page 67 of 98 Current 2026 2026 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries $25,554 $82,005 $340,220 $258,215 24.10% Fringe Benefits $9,847 $39,634 $111,204 $71,570 35.64% Travel/Training - - $2,201 $2,201 0.00% Supplies $1,501 $10,197 $22,852 $12,655 44.62% Purchased Services $4,465 $16,311 $52,903 $36,592 30.83% Interdepartment Charges $1,921 $9,333 $24,208 $14,875 38.55% Other Expenses $1,146 $4,624 $2,001 ($2,623) 231.08% Total Operating Expenditures $44,434 $162,104 $555,589 $393,485 29.18% Capital Outlay Total Expenditures $44,434 $162,104 $555,589 $393,485 29.18% Net Increase (Decrease) ($44,434) ($162,104)($555,589)($393,485) 29.18% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the Four Months Ending Thursday, April 30, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 5/20/2026 Page 68 of 98 Item: 9.d. Agenda Item Information Sheet To: Finance Committee From: Jason Dzwinel, County Administrator Meeting Date: May 27, 2026 Department/Office: Information Technology Item Name: Information Technology Summary: Monthly Report Recommended Action: None Attachments: 1. IT Financials_May_2026 2. Communications Services May_2026 Page 69 of 98 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Other Revenue $4,078 $36,504 $83,370 $46,866 43.79% Total Revenues $4,078 $36,504 $83,370 $46,866 43.79% Expenditures Salaries $11,878 $45,549 $154,178 $108,629 29.54% Fringe Benefits $4,671 $21,340 $57,397 $36,057 37.18% Travel/Training - $1,745 $2,500 $755 69.80% Supplies $120 $3,592 $45,101 $41,509 7.96% Purchased Services $1,548 $49,960 $171,210 $121,250 29.1 8% Interdepartment Charges $1,105 $4,689 $15,274 $10,585 30 .70% Other Expenses - - $783 $783 0.00% Total Operating Expenditures $19,322 $126,875 $446,443 $319,568 28.42% Capital Outlay Total Expenditures $19,322 $126,875 $446,443 $319,568 28 .42% Net Increase (Decrease) ($15,244) ($90,371) ($363,073) ($272,702) 24.89% E q u i t y: Ozaukee County Committee Report General Fund InformationTechnology-Radio Services For the Four Months Ending Thursday, April 30, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 5/20/2026 Page 70 of 98 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Taxes $11,083 $44,333 $133,000 $88,667 33.33% Intergovernmental Revenues - - $1,857,000 $1,857,000 0.0 0% Intergovernmental Charges $117,211 $2,004,150 $7,352,1 60 $5,348,010 27.26% Interdepartmental Charges - $469,658 $2,853,730 $2,384, 072 16.46% Licenses & Permits $7,002 $53,182 $395,178 $341,996 13.4 6% Other Revenue $4,378 $58,114 $78,723 $20,609 73.82% Total Revenues $139,674 $2,629,437 $12,669,791 $10,040, 354 20.75% Expenditures Salaries $306,240 $1,276,428 $3,798,601 $2,522,173 33.60 % Fringe Benefits $124,947 $580,217 $1,671,020 $1,090,803 34.72% Travel/Training $900 $3,458 $20,325 $16,867 17.01% Supplies $321,028 $1,171,864 $4,774,837 $3,602,973 24.54 % Purchased Services $31,348 $97,025 $2,974,092 $2,877,06 7 3.26% Interdepartment Charges ($259,301) ($356,024) ($2,722, 488) ($2,366,464) 13.08% Depreciation $87,999 $351,996 $1,087,002 $735,006 32.38% Grants $12,377 $23,286 $133,000 $109,714 17.51% Other Expenses $19,677 $50,361 $258,393 $208,032 19.49% Total Operating Expenditures $645,215 $3,198,611 $11,9 94,782 $8,796,171 26.67% Capital Outlay Equipment & Furniture $34,149 $112,697 $545,000 $432,30 3 20.68% Buildings & Land - $36,997 $130,000 $93,003 28.46% Total Capital Outlay $34,149 $149,694 $675,000 $525,306 22.18% Total Expenditures $679,364 $3,348,305 $12,669,782 $9,3 21,477 26.43% Net Increase (Decrease) ($539,690) ($718,868) $9 $718,8 77 - 7987422 .22% E q u i t y: Ozaukee County Committee Report Internal Service Fund Highway Department For the Four Months Ending Thursday, April 30, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 5/20/2026 Page 71 of 98 Item: 9.e. Agenda Item Information Sheet To: Finance Committee From: Sandi Tretow, County Treasurer Meeting Date: May 27, 2026 Department/Office: Treasurer Item Name: County Treasurer Summary: April and May Monthly Reports Recommended Action: None Attachments: 1. April Treasurer's Report 2. May Treasurer Report Page 72 of 98 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 March 2026 SUMMARY OF TREASURER’S OFFICE ACTIVITIES Tasks completed: • Month-end and quarter-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 337 delinquent tax statements • Assessment season is upon us. Verifying imports from assessors to match up to our records and investigate anomalies. • Paid out Lottery Credit Settlement payments to municipalities and schools on April 15th. • Tax Settlement reports to 3 -installment property tax municipalities and collect payments by April 15th. • Strategize April investment maturities to align with our upcoming capital expenditures. Future goals/events: • Still waiting for Certified Payments to integrate tax collection Point of Sale. 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 73 of 98 CASH Cash ending March is up 3,197,619$ from last March: Cash 2026, 49,848,437$ 2025 46,650,818$ Increase of 3,197,619.37$ 6.85% 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 March: March 2026, 135,733$ 2025 77,305$ Increase of 58,428.22$ 75.58% Budget 2026, 280,000$ 2025 280,000$ Budget/Actual 2026 48.48% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through March: March 2026, 465,054$ 2025 458,448$ Increase of 6,606.49$ 1.44% Budget 2026, 210,000$ 2025 280,000$ Budget/Actual 2026 221.45% 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 January, see page 6: January 2026 955,174$ 2025 828,851$ Increase of 126,323.31$ 15.24% Budget 2026, 13,233,624$ 2025 12,232,000$ Budget/Actual 2026 7.22% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2026 402,478$ 2025 526,995$ Decrease of (124,517.00)$ -23.63% Number of delinquent parcels: 2026 440 2025 404 Increase of 36 8.91% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES People are paying on their 2022 tax balances. Redemption period ran through April 16, 2026. Down to 7 parcels on foreclosure list. Variances of cash from month to month and year to year March 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 March1st 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 APRIL 2026 REPORTING PERIOD: March, 2026 Page 1 Page 74 of 98 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance March 1, 2026 86,788.84$ Receipts: Transfers from Money Market #2 12,453,683.68$ Voids and Stop Payments 112,897.92$ Total Monthly Receipts 12,566,581.60$ Total Balance & Receipts 12,653,370.44$ Disbursements: ### County Orders (567642-568356) (6,330,277.29)$ Wire Transfers (wt# 4522-4551) (6,180,888.17)$ ACH Transfers (30,509.06)$ Total Monthly Disbursements (12,541,674.52)$ MAIN CHECKBOOK Balance March 31, 2026 111,695.92$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 2,608,534.24$ Outstanding County Checks (2,496,838.32)$ MAIN CHECKBOOK Balance March 31, 2026 111,695.92$ MONEY MARKET #1 CHECKBOOK Balance March 1, 2026 25,174.19$ Receipts: Department Direct Deposit Receipts 2,508,579.69$ Real Estate Tax Receipts, Electronic 514,236.85$ City of Cedarburg Lottery Credit Payment 46,590.91$ Transfer from POOL Account 7,000,000.00$ Interest Earnings 86.70$ Total Monthly Receipts 10,069,494.15$ Total Balance & Receipts 10,094,668.34$ Disbursements: Transfers to Money Market #2 (10,016,733.22)$ Voids and NSF payments (6,257.51)$ Total Monthly Disbursements (10,022,990.73)$ MONEY MARKET #1 CHECKBOOK Balance March 31, 2026 71,677.61$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 71,677.61$ Deposit in Transit -$ MONEY MARKET #1 CHECKBOOK Balance March 31, 2026 (3.78%)APY 71,677.61$ Page 2 Page 75 of 98 MONEY MARKET #2 CHECKBOOK Balance March 1, 2026 30,460,097.48$ Receipts: Department Receipts 1,590,896.73$ Real Estate Tax Receipts 873,518.54$ RLF Payments 983.82$ NSF Replace 13,800.00$ Land Info Grant 1,000.00$ Transfer from POOL Account 7,000,000.00$ Transfer from PWSB - Parks Reservations 4,704.80$ Transfers from Money Market #1 3,016,733.22$ Transfer from CDBG 2 Shelter 55,123.09$ Transfer from Register of Deeds 226,110.11$ Interest Earnings 100,750.81$ Total Monthly Receipts 12,883,621.12$ Total Balance & Receipts 43,343,718.60$ Disbursements: Transfers to Main Checkbook (12,453,683.68)$ Transfers to Payroll Checkbook (2,114,147.26)$ Transfer to Petty Cash (1,837.21)$ NSF Checks (13,084.11)$ Transfer to ARPA Total Monthly Disbursements (14,582,752.26)$ MONEY MARKET #2 Balance March 31, 2026 28,760,966.34$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 28,760,966.34$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance March 31, 2026 (3.87%)APY 28,760,966.34$ PAYROLL CHECKBOOK Balance March 1, 2026 -$ Receipts: Transfers from Money Market #2 2,114,147.26$ Total Monthly Receipts 2,114,147.26$ Total Balance & Receipts 2,114,147.26$ Disbursements: Salary Orders (#442353-442357) (2,498.52)$ Salary Direct Deposit (#400792-402083) (2,111,648.74)$ Total Monthly Disbursements (2,114,147.26)$ PAYROLL Balance March 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 693.67$ Outstanding Payroll Checks (693.67)$ PAYROLL CHECKBOOK Balance March 31, 2026 -$ PAGE 3 Page 76 of 98 REVENUE YTD Interest Investments 465,054.49$ 210,000$ (March) Curlers Building Maint 2,318.77 - (March) Interest Health Care Trust 266.14 - (March) Interest Veteran's Memorial Trust 220.28 300 (March) Interest Transit Trust Fund 446.08 - (March) Interest on Delinquent Taxes 89,424.59 185,000 (March) Penalty on Delinquent Taxes 46,308.63 95,000 (March) Sales Tax General Fund 955,174.31 13,233,624 (January) Use Value Penalty Tax 20,437.71 50,000 (March) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 151,425.65 3.81% (March) APY Summit Credit Union, CD (General Fund) 567,043.43 4.22% (March) APY LGIP, Savings (General Fund) 9,145,073.53 3.69% (March) APY WISC (General Fund) 100,397.17 3.56% (March) APY WISC CD's (General Fund) 5,234,825.01 3.78% (March) APY WISC Securities (General Fund) 2,490,045.94 3.77% (March) APY PWSB, Money Market (Curlers Association Building Maint) 251,711.20 3.76% (March) APY PWSB, Money Market (Health Care Trust) 28,890.75 3.76% (March) APY PWSB, Money Market (Veteran's Memorial Trust) 23,911.84 3.76% (March) APY PWSB, Money Market (Register of Deeds) 208,813.43 3.76% (March) APY PWSB, Money Market (Tax Collection) 17,272.52 3.76% (March) APY PWSB, Money Market (Transit Trust Fund) 48,423.75 3.76% (March) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 5,176.91 3.76% (March) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,230,975.57 3.76% (March) APY PWSB, Opioids Settlement 1,737,661.74 3.76% (March) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2026 ANNUAL BUDGET 2026 Page 4 Page 77 of 98 2026 MONTHLY SPECIAL ASSESSMENTS COLLECTED (RED) 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$ 47,527.64$ MAY 47,527.64$ 47,527.64$ JUNE 47,527.64$ 47,527.64$ JULY 47,527.64$ 47,527.64$ AUGUST 47,527.64$ 47,527.64$ TAX SALE 47,527.64$ 47,527.64$ SEPTEMBER 47,527.64$ 47,527.64$ OCTOBER 47,527.64$ 47,527.64$ NOVEMBER 47,527.64$ 47,527.64$ DECEMBER 47,527.64$ 47,527.64$ TOTAL RECEIPTS 9,766.63$ Page 5 Page 78 of 98 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$ 402,478.29$ MAY 402,478.29$ 402,478.29$ JUNE 402,478.29$ 402,478.29$ JULY 402,478.29$ 402,478.29$ AUGUST 402,478.29$ 402,478.29$ TAX SALE 402,478.29$ 402,478.29$ SEPTEMBER 402,478.29$ 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$ 264,180.42$ Page 6 Page 79 of 98 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 MAY 423,011 1.97% *310 451,323 2.03% *314 433,473 1.89% *271 442,185 1.86% *305 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 80 of 98 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 81 of 98 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 757,758$ 601,202$ 708,888$ 791,175$ May March 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) 955,174$ 12,567,576$ 12,120,823$ 11,730,321$ 11,318,483$ MONTH(S) SALES TAX REC'D BY COUNTY (March) 955,174$ 828,851$ 827,000$ 780,367$ 753,101$ 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 82 of 98 2026 2025 2024 2023 2022 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) 955,174$ 12,567,576$ 12,120,823$ 11,730,321$ 11,318,483$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (March) 955,174$ 828,851$ 827,000$ 780,367$ 753,101$ <------------ 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 (March) 2026 2025 2024 2023 2022 Page 10 Page 83 of 98 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 $27,403.37 $983.82 March 2026 4/1/2026 **Payment dates updated to most current payment date as of 04/09/2026 Page 11 Page 84 of 98 Prior Current 2026 2026 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $88,151 $39,156 $157,887 $336,803 $178,916 46.88% Public Charges for Services $761 $3,287 $6,717 $4,000 ($2,717) 167.93% Other Revenue $131 ($231,547) $7,872 $5,001 ($2,871) 157.41% Total Revenues $89,043 ($189,104) $172,476 $345,804 $173,328 49.88% Expenditures Salaries $62,417 $19,478 $61,344 $258,229 $196,885 23.76% Fringe Benefits $26,817 $7,288 $26,697 $90,970 $64,273 29.35% Travel/Training $1,556 $459 $1,143 $4,200 $3,057 27.21% Supplies $38,890 $272 $42,738 $44,680 $1,942 95.65% Purchased Services $1,729 $63 $2,543 $13,101 $10,558 19.41% Interdepartment Charges $11,169 $4,193 $12,644 $49,502 $36,858 25.54% Other Expenses $927 $37,138 $21,700 $11,203 ($10,497) 193.70% Total Operating Expenditures $143,505 $68,891 $168,809 $471,885 $303,076 35.77% Capital Outlay Total Expenditures $143,505 $68,891 $168,809 $471,885 $303,076 35.77% Net Increase (Decrease) ($54,462) ($257,995) $3,667 ($126,081) ($129,748) -2.91% E q u i t y: Unassigned $106,963 - - - - 0.00% Due To / Due From $76,022 $4,140 ,414 $16,776,428 - ($16,776,428) 0.00 % Ozaukee County Committee Report General Fund Treasurer For the Three Months Ending Tuesday, March 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026-Jay 2026 Oversight Comm Recommended PnL Amended Bdgt 5/14/2026 Page 85 of 98 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, May 27, 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 274 delinquent tax statements • Assessment season is upon us. Busy with Open Book and Board of Review with our municipalities and assessors. • Updating Drainage District billing file with ownership changes in preparation for possible assessment billing in June. • Prepared Drainage District Treasurer’s Report for meeting on May 18th. • Celebrated Lottery & Gaming Credit Awareness week (May 11 -15th) by mailing 852 postcards to property owners. Future goals/events: • Getting closer to being able to receipt tax payments with Certified Payments. • Starting to work on 2027 budget. • Starting to make preparations for our busiest month of the year for tax collection – July. In mid-May, we show $24,674,793 in outstanding property taxes to collect. Please “Like” and “Follow” the Ozaukee County Treasurer’s Office Facebook Page and ask your constituents to do the same. We post a lot of helpful and interesting information. Page 86 of 98 CASH Cash ending April is up 3,833,405$ from last April: Cash 2026, 45,516,021$ 2025 41,682,616$ Increase of 3,833,404.63$ 9.20% 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 April: April 2026, 157,734$ 2025 117,635$ Increase of 40,098.62$ 34.09% Budget 2026, 280,000$ 2025 280,000$ Budget/Actual 2026 56.33% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through April: April 2026, 644,356$ 2025 614,264$ Increase of 30,091.56$ 4.90% Budget 2026, 210,000$ 2025 280,000$ Budget/Actual 2026 306.84% 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 February, see page 6: February 2026 2,029,832$ 2025 1,586,609$ Increase of 443,223.00$ 27.94% Budget 2026, 13,233,624$ 2025 12,232,000$ Budget/Actual 2026 15.34% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2026 378,517$ 2025 475,120$ Decrease of (96,603.00)$ -20.33% Number of delinquent parcels: 2026 364 2025 351 Increase of 13 3.70% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES TREASURER’S REPORT FINANCE COMMITTEE May 2026 REPORTING PERIOD: April, 2026 Notice of Hearing for Entry of Judgment has been scheduled for June 3, 2026 at 1:30 p.m. before the Honorable Steven M. Cain. We have five parcels at this time with 2022 tax balances. Variances of cash from month to month and year to year April 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 April1st 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 87 of 98 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance April 1, 2026 136,326.26$ Receipts: Transfers from Money Market #2 8,611,191.65$ Voids and Stop Payments 136,084.74$ Total Monthly Receipts 8,747,276.39$ Total Balance & Receipts 8,883,602.65$ Disbursements: ### County Orders (568357-569002) (3,798,369.20)$ Wire Transfers (wt# 4552-4570) (5,052,969.00)$ ACH Transfers (32,264.45)$ Total Monthly Disbursements (8,883,602.65)$ MAIN CHECKBOOK Balance April 30, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 492,568.52$ Outstanding County Checks (492,568.52)$ MAIN CHECKBOOK Balance April 30, 2026 -$ MONEY MARKET #1 CHECKBOOK Balance April 1, 2026 71,677.61$ Receipts: Department Direct Deposit Receipts 2,071,882.10$ Real Estate Tax Receipts, Electronic 166,015.25$ 3-Installment Municipality Tax Settlement 289,180.51$ Opioid Settlement Payments 44,316.21$ Interest Earnings 78.45$ Total Monthly Receipts 2,571,472.52$ Total Balance & Receipts 2,643,150.13$ Disbursements: Transfers to Money Market #2 (2,617,122.54)$ Credit Card Department Refunds (949.14)$ Total Monthly Disbursements (2,618,071.68)$ MONEY MARKET #1 CHECKBOOK Balance April 30, 2026 25,078.45$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 25,078.45$ Deposit in Transit -$ MONEY MARKET #1 CHECKBOOK Balance April 30, 2026 (3.76%)APY 25,078.45$ Page 2 Page 88 of 98 MONEY MARKET #2 CHECKBOOK Balance April 1, 2026 28,760,966.34$ Receipts: Department Receipts 1,333,535.32$ Real Estate Tax Receipts 596,639.17$ RLF Payments 983.82$ NSF Replace 286.12$ Drainage District Payments from tax roll 208.95$ Transfer from PWSB - Parks Reservations 5,176.91$ Transfers from Money Market #1 2,617,122.54$ Transfer from Register of Deeds 208,813.43$ Interest Earnings 82,366.22$ Total Monthly Receipts 4,845,132.48$ Total Balance & Receipts 33,606,098.82$ Disbursements: Transfers to Main Checkbook (8,611,191.65)$ Transfers to Payroll Checkbook (2,133,147.74)$ Transfer to Petty Cash (1,502.00)$ NSF Checks (22,342.97)$ Transfer to ARPA Total Monthly Disbursements (10,768,184.36)$ MONEY MARKET #2 Balance April 30, 2026 22,837,914.46$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 22,837,914.46$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance April 30, 2026 (3.87%)APY 22,837,914.46$ PAYROLL CHECKBOOK Balance April 1, 2026 -$ Receipts: Transfers from Money Market #2 2,133,147.74$ Cancel lost payroll check 153.92$ Total Monthly Receipts 2,133,301.66$ Total Balance & Receipts 2,133,301.66$ Disbursements: Salary Orders (#442357-442366) (2,079.34)$ Salary Direct Deposit (#402084-403400) (2,131,068.40)$ Transfer to Petty Cash (153.92)$ Total Monthly Disbursements (2,133,301.66)$ PAYROLL Balance April 30, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 1,970.41$ Outstanding Payroll Checks (1,970.41)$ PAYROLL CHECKBOOK Balance April 30, 2026 -$ PAGE 3 Page 89 of 98 REVENUE YTD Interest Investments 644,355.56$ 210,000$ (April) Curlers Building Maint 3,084.25 - (April) Interest Health Care Trust 354.00 - (April) Interest Veteran's Memorial Trust 293.00 300 (April) Interest Transit Trust Fund 593.34 - (April) Interest on Delinquent Taxes 103,982.88 185,000 (April) Penalty on Delinquent Taxes 53,750.74 95,000 (April) Sales Tax General Fund 2,029,831.60 13,233,624 (February) Use Value Penalty Tax 20,437.71 50,000 (April) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 151,891.13 3.80% (April) APY Summit Credit Union, CD (General Fund) 574,885.34 3.93% (April) APY LGIP, Savings (General Fund) 11,811,418.58 3.69% (April) APY WISC (General Fund) 101,258.47 3.55% (April) APY WISC CD's (General Fund) 4,755,025.01 3.78% (April) APY WISC Securities (General Fund) 1,991,723.01 3.84% (April) APY PWSB, Money Market (Curlers Association Building Maint) 252,476.68 3.76% (April) APY PWSB, Money Market (Health Care Trust) 28,978.61 3.76% (April) APY PWSB, Money Market (Veteran's Memorial Trust) 23,984.56 3.76% (April) APY PWSB, Money Market (Register of Deeds) 249,441.06 3.76% (April) APY PWSB, Money Market (Tax Collection) 17,325.05 3.76% (April) APY PWSB, Money Market (Transit Trust Fund) 48,571.01 3.76% (April) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 7,008.25 3.76% (April) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,234,719.08 3.76% (April) APY PWSB, Opioids Settlement 1,742,946.14 3.76% (April) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2026 ANNUAL BUDGET 2026 Page 4 Page 90 of 98 2026 MONTHLY SPECIAL ASSESSMENTS COLLECTED (RED) 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$ 46,876.48$ JUNE 46,876.48$ 46,876.48$ JULY 46,876.48$ 46,876.48$ AUGUST 46,876.48$ 46,876.48$ TAX SALE 46,876.48$ 46,876.48$ SEPTEMBER 46,876.48$ 46,876.48$ OCTOBER 46,876.48$ 46,876.48$ NOVEMBER 46,876.48$ 46,876.48$ DECEMBER 46,876.48$ 46,876.48$ TOTAL RECEIPTS 10,417.79$ Page 5 Page 91 of 98 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$ 378,516.83$ JUNE 378,516.83$ 378,516.83$ JULY 378,516.83$ 378,516.83$ AUGUST 378,516.83$ 378,516.83$ TAX SALE 378,516.83$ 378,516.83$ SEPTEMBER 378,516.83$ 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$ 288,141.88$ Page 6 Page 92 of 98 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 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 93 of 98 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 94 of 98 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 1,169,049$ 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) 2,029,832$ 12,567,576$ 12,120,823$ 11,730,321$ 11,318,483$ MONTH(S) SALES TAX REC'D BY COUNTY (April) 1,074,657$ 757,758$ 601,202$ 708,888$ 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 95 of 98 2026 2025 2024 2023 2022 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) 2,029,832$ 12,567,576$ 12,120,823$ 11,730,321$ 11,318,483$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (April) 1,074,657$ 757,758$ 601,202$ 708,888$ 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 (April) 2026 2025 2024 2023 2022 Page 10 Page 96 of 98 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 $26,493.77 $983.82 April 2026 4/1/2026 **Payment dates updated to most current payment date as of 05/13/2026 Page 11 Page 97 of 98 Prior Current 2026 2026 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $128,480 $25,416 $183,303 $336,803 $153,500 54.42% Public Charges for Services $1,094 $824 $7,542 $4,000 ($3,542) 188.55% Other Revenue $4,469 $28,996 $36,868 $5,001 ($31,867) 737.21% Total Revenues $134,043 $55,236 $227,713 $345,804 $118,091 65.85% Expenditures Salaries $81,436 $19,478 $80,822 $258,229 $177,407 31.30% Fringe Benefits $33,778 $7,221 $33,917 $90,970 $57,053 37.28% Travel/Training $1,903 $175 $1,317 $4,200 $2,883 31.36% Supplies $38,890 - $42,738 $44,680 $1,942 95.65% Purchased Services $1,801 $63 $2,606 $13,101 $10,495 19.89% Interdepartment Charges $14,627 $4,102 $16,746 $49,502 $32,756 33.83% Other Expenses $237 $2 $21,702 $11,203 ($10,499) 193.72% Total Operating Expenditures $172,672 $31,041 $199,848 $471,885 $272,037 42.35% Capital Outlay Total Expenditures $172,672 $31,041 $199,848 $471,885 $272,037 42.35% Net Increase (Decrease) ($38,629) $24,195 $27,865 ($126,081) ($153,946) -22.10% E q u i t y: Unassigned $106,963 - - - - 0.00% Due To / Due From ($1,827,798) ($5,786,979) $10,989,449 - ($10,989,4 49) 0.00% Ozaukee County Committee Report General Fund Treasurer For the Four Months Ending Thursday, April 30, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026-Jay 2026 Oversight Comm Recommended PnL Amended Bdgt 5/14/2026 Page 98 of 98