Packet

September 17, 2026 Finance Committee Agenda SEPTEMBER 17, 2026 FINANCE COMMITTEE AGENDA.PDF September 17, 2026 Finance Committee Packet SEPTEMBER 17, 2026 FINANCE COMMITTEE PACKET-ONLINE VERSION.PDF 1. Documents: 2. Documents: Walworth County Finance Committee MEETING NOTICE Thursday, September 17, 2026 10:00 AM County Board Room 114 Walworth County Government Center 100 W. Walworth St., Elkhorn, Wisconsin Sheila Reiff, Chair Dennis Karbowski, Vice-Chair Supervisor Kathy Ingersoll Supervisor Joseph Schaefer Supervisor Tyler Schneider (Posted in compliance with Sec. 19.84, Wis. Stats.) A quorum of the Health & Human Services Board and Lakeland Health Care Center Board of Trustees will be in attendance. It is possible that a quorum of the County Board or any of its other committees could be in attendance at this meeting. Agenda enclosures are available upon request from the County Administrator’s Office or on the County’s web page (www.co.walworth.wi.us). A G E N D A Note: All agenda items are subject to action. 1. Call to order 2. Roll call of committee members 3. Agenda withdrawals, if any 4. Agenda approval 5. Approval of minutes A. July 23, 2026, Finance Committee Meeting (encl. pp. 1-5) 6. Public comment period 7. Special Order of Business (encl. p. 6) NOTICE: THIS MEETING IS PLANNED TO PROVIDE FOR REMOTE OR OFF -SITE ATTENDANCE BY COMMITTEE MEMBERS. THE PUBLIC CAN WATCH THE MEETING STREAMING LIVE AT https://bit.ly/2026SeptFIN Individuals wanting to provide a Public Comment can do so in person or remotely by telephone. Those wishing to comment by telephone must contact the County Administrator’s Office at 262-741- 4357 on the day of the meeting and at least 15 minutes prior to the start of the meeting to obtain instructions. AGENDA – Walworth County Finance Committee Thursday, September 17, 2026, at 10:00 AM Page 2 of 4 A. Discussion regarding the Committee of the Whole presentation of the 2027 County Administrator’s Budget B. Finance Department 2027 budget presentation (encl. pp. 7-12) C. Appeals to the 2027 County Administrator’s Budget 1. Public Works Committee recommendations 2. Human Resources Committee recommendations 3. All other appeals D. Recommendation of the 2027 County Preliminary Budget 8. Consent Items A. Budget Adjustments and Transfers 1. Capital Projects Fund a. Adjust for increase to Financial Reporting Software project (encl. p. 13) b. Adjust for increase to Information Technology Project Management Systems project (encl. p. 14) 2. Children with Disabilities Education Board a. Adjust for a portion of the revenue shortfalls related to both general aid and tuition payments (encl. pp. 15-16) 3. Health and Human Services a. Adjust for increase in residential support with Opioid grant award funding (encl. p. 17) b. Adjust for increase to Comprehensive Community Services program (encl. p. 18) 4. Lakeland Health Care Center a. Adjust for temporary staffing (encl. pp. 19-20) 5. Recovery Grants a. Adjust for purchase of Automated External Defibrillators (AEDs) utilizing the Local Assistance and Tribal Consistency Fund (LATCF) grant (encl. p. 21) 6. Sheriff’s Office a. Adjust for prepayment of property & liability claims (encl. pp. 22-23) b. Adjust for additional employee training requests (encl. pp. 24-25) c. Adjust for increased prisoner transports (encl. p. 26) B. Purchasing Request for Approval 1. Finance: Proposal Award Recommendation for Financial Reporting & Budgeting Software (encl. pp. 27-33) C. Purchasing Reports 1. Ordinance Exempt Procurement a. Children with Disabilities Education Board: Cooperative Educational Services Agency 2 for contracted vision services (encl. p. 34) b. Land Use and Resource Management: Land Use and Resource Management Software (encl. p. 35) AGENDA – Walworth County Finance Committee Thursday, September 17, 2026, at 10:00 AM Page 3 of 4 D. Declaration of Surplus 1. Public Works requesting to declare one pickup truck as surplus and authorizing staff to dispose of the asset (encl. p. 36) 2. Sheriff’s Office identifying one of three reductions in squad replacements for the 2027 budget with the surplus of total loss vehicle receiving an insurance settlement (encl. p. 37) E. Reports 1. Update on tax incremental financing districts (TIDs) (encl. pp. 38-39) 2. Quarterly investment report – 2 nd quarter 2026 (encl. pp. 40-42) 3. Quarterly sales tax report – 2nd quarter 2026 (encl. pp. 43-44) 4. County-owned tax properties (encl. pp. 45-47) 5. Walworth County Economic Development Alliance (WCEDA) financial report on special projects (encl. p. 48) 6. September Notification of Children with Disabilities Education Board projected revenue shortfall (encl. pp. 49-50) 7. Other Postemployment Benefits (OPEB) Trust investment report as of June 30, 2026 (encl. pp. 51-62) 9. New Business A. Transportation Coordinating Committee Motion to Support the Proposed 2027 Shared-Ride Taxi Budget (encl. pp. 63-64) B. Request to Apply for Wisconsin Emergency Management (WEM) State Local Cybersecurity Grant Program (SLCGP) (encl. pp. 65-66) C. Res. No. **-10/26 Authorizing the Creation of a 1.00 FTE Nurse Manager Position at the Lakeland Health Care Center (encl. pp. 67-69) D. Correspondence from Wisconsin River Rail Transit Commission Administrator Natalie Strait regarding the WRRTC 2027 Budget – Adopted August 7, 2026 (Referred from the County Board of Supervisors) (encl. pp. 70-71) E. Correspondence from the Southeastern Wisconsin Regional Planning Commission (SEWRPC) regarding the Calendar Year 2027 Budget (Referred from the County Board of Supervisors) (encl. pp. 72-83) F. Fiscal 2025 Single Audit / Report on Federal and State Awards (encl. pp. 84-103) 10. Announcements and Updates A. Finance Department Announcements and Updates (encl. pp. 104-105) B. American Rescue Plan Act (ARPA) Financial Update (encl. pp. 106-109) C. Announcements and Correspondences by Chairperson AGENDA – Walworth County Finance Committee Thursday, September 17, 2026, at 10:00 AM Page 4 of 4 11. Set/confirm next meeting date and time – Thursday, October 22, 2026, at 10:00 a.m., County Board Room 114 at the Government Center 12. Adjournment Submitted by: Sheila Reiff, Committee Chairperson Jessica Conley, Finance Director Posted: September 10, 2026 DRAFT Walworth County Board of Supervisors Fin ance Committee Meeting Minutes Thursday, July 23, 2026 Walworth County Government Center, County Board Room 114 100 West Walworth Street, Elkhorn, Wisconsin Vice-Chair Dennis Karbowski called the meeting to order at 10:00 a.m. R oll call was conducted and the following members were present: Chair Sheila T. Reiff (Remote); Vice-Chair Dennis Karbowski; Supervisors Kathy Ingersoll, Joseph Schaefer, and Tyler Schneider. A quorum was declared. O thers in Attendance County Staff: Walworth County Administrator Mark W. Luberda; Corporation Counsel/Director- Land Use and Resource Management Michael Cotter; Director-Finance Jessica Conley; Director-Public Works Richard Hough; Walworth County Sheriff Dave Gerber; Undersheriff Tom Hausner; and County Treasurer Valerie Etzel On motion by Supervisor Schaefer, second by Supervisor Schneider, the agenda was approved with no withdrawals. On motion by Supervisor Ingersoll, second by Supervisor Schaefer, the June 18, 2026 Finance Committee meeting minutes were approved. P ublic Comment – There was none. C onsent Items 7A. Budget Adjustments and Transfers 1. Children with Disabilities Education Board a. Adjust for decreased State General Aid and increased investment income Director-Finance Jessica Conley stated she will discuss this item later in the agenda. 2. H ealth and Human Services a. Adjust for youth residential placement utilizing opioid settlement funds 3. Lakeland Health Care Center a. Adjust for temporary staffing due to vacancies 4. Public Works-Highway a. Adjust for State Discretionary Maintenance – Hwy 67 ultraviolet culvert lining projec t b. A djust for State Discretionary Maintenance – bridge epoxy deck-injection repairs project S upervisor Schaefer offered a motion, second by Supervisor Ingersoll, to approve Consent Items 7A.1.a. through 7A.4b. Motion carried 5-0. 7B . Purchasing Requests for Approval 1. Finance: Proposal Award Recommendation for Professional Auditing Services Conley explained this recommendation is for approval of auditing services. Baker Tilly would remain as the County’s auditor. She stated the cost for this service is going down. Supervisor 1 of 109 Walworth County Board of Supervisors July 23, 2026 Finance Committee Meeting Minutes Page 2 of 5 Ingersoll offered a motion, second by Supervisor Schneider, to approve Item 7B.1. Motion carried 5-0. 2. F inance: Proposal Award Recommendation for Vendor Management System (for Accounts Payable Vendors) Conley referenced and discussed the Proposal Award Recommendation and Memorandum, included on Pages 13-18 of the packet. She suggested a three year contract. Supervisor Schneider offered a motion, second by Supervisor Schaefer, to approve Item 7B.2. Motion carried 5-0. 3. H ealth and Human Services: Proposal Award Recommendation for Therapy Service Pro vider for Birth-to-Three Program Conley referred to and discussed the Proposal Award Recommendation, included on Pages 19-20 of the packet. Supervisor Ingersoll offered a motion, second by Supervisor S chneider, to approve Item 7B.3. Motion carried 5-0. 4. H uman Resources: Third Party Contract Award Recommendation for Group Life, Short- Term Disability, and Long-Term Disability Insurance Supervisor Schaefer offered a motion, second by Supervisor Ingersoll, to approve Item 7B.4. Motion carried 5-0. 5. S heriff’s Office: Proposal Award Recommendation for Organizational, Staffing and Operational Assessment Supervisor Schaefer offered a motion, second by Supervisor Schneider, to approve Item 7B.5. Undersheriff Tom Hausner stated the award came in less than anticipated; and the vendor selected was mid-way in the pricing. Discussion ensued. Motion carried 5-0. 6. A nnual Review of Standardized Equipment, Systems, and Materials Conley referred to and discussed the Memorandum and table regarding the Annual Review of Standardized Equipment, Systems, and Materials, included on Pages 30-31 of the packet. Supervisor Schneider offered a motion, second by Supervisor Ingersoll, to approve Consent Item 7B.6. Motion carried 5-0. 7 C. Declaration of Surplus 1. Land Use & Resource Management requesting to declare a pickup truck as surplus and authorizing staff to dispose of the asset Supervisor Schaefer offered a motion, second by Supervisor Schneider, to approve Consent Item 7C.1. Motion carried 5-0. 7 D. Reports 1. Update on tax incremental financing districts (TIDs) Conley referenced the Memorandum, included on Page 33 of the packet, indicating there is a proposed amendment to TID #5 in September, and Mukwonago has their annual JRB meeting on July 30, 2026. 2 of 109 Walworth County Board of Supervisors July 23, 2026 Finance Committee Meeting Minutes Page 3 of 5 2. Sales tax report – April 2026 Conley provided an update of the Sales tax report – April 2026, which was included on Page 34 of the packet. 3. Qu arterly property loss report – 2nd quarter 2026 Conley referred to the Quarterly property loss report – 2nd quarter 2026, included on Pages 35- 43 of the packet, indicating she had nothing to add to the report. 4. Qu arterly delinquent tax report – 2nd quarter 2026 Walworth County Treasurer Val Etzel referenced and discussed the Quarterly delinquent tax report – 2nd quarter 2026, included on Page 44 of the packet. 5. C ounty owned tax properties Etzel referenced and discussed the Distributed at the Meeting Document, an amended Sale of County Owned Land 2026. She discussed the amendments, and stated the remaining parcels require approval to move forward with the sale process. Discussion ensued. Supervisor Schaefer offered a motion, second by Supervisor Schneider, to approve Consent Item 7D.5, the County owned tax properties. Motion carried 5-0. 6. W alworth County Economic Development Alliance (WCEDA) financial report on special projects Conley referenced the Walworth County Economic Development Alliance (WCEDA) financial report on special projects, included on Page 46 of the packet. Supervisor Ingersoll offered a motion, second by Supervisor Schaefer, to approve Item 7D.6. Motion carried 5-0. 7. Re port on Related Revenue Budget Amendments Under $25,000 – 2nd quarter 2026 Conley referred to the Report on Related Revenue Budget Amendments under $25,000 – 2nd quarter 2026, explaining these amendments are the ones the County Administrator has the authority to approve where the County is increasing revenue for a related expense. Supervisor Schneider offered a motion, second by Supervisor Schaefer, to approve Item 7D.7. Motion carried 5-0. 8. O ut-of-state travel a. Administration 1. M. Rogers, Public Risk Management Association National Conference, Fort Lauderdale, FL b. Health and Human Services 1. S. Einhorn, Counsil of State and Territorial Epidemiologists Conference, Boston, MA c. Sheriff’s Office 1. D. Gerber and T. Hausner, National Sheriff’s Association Conference, Omaha, NE 2. R. Duffey, National Jail Leadership Command Academy, Houston, TX Supervisor Schaefer offered a motion, second by Chair Reiff, to approve Consent Items 7D.8.a.1 through 7D.8c.2. Motion carried 5-0. 3 of 109 Walworth County Board of Supervisors July 23, 2026 Finance Committee Meeting Minutes Page 4 of 5 Unfished Business 8A. 2027 Budget Ideas or Considerations Luberda stated Item 8A. is on the agenda to allow Finance Committee and County Board members in attendance to present or suggest any special considerations, programs, expenditures, capital projects, etc. to be considered during development of the Administrator’s proposed 2027 budget. He also referenced and summarized the Memorandum, included on Pages 56-58 of the packet. Supervisor Ingersoll asked for a list of what committees requested to be adjusted or consolidated. Luberda explained that he will include a memorandum with this information at the September 2026 meeting. N ew Business 9A. Notification of Children with Disabilities Education Board Fund projected revenue shortfall Conley referenced and discussed the Memorandum, included on Pages 56-58 of the packet, regarding Children and Disabilities Education Board (CDEB) Fund projected revenue shortfall. Discussion ensued. Luberda responded to such discussion by stating there was action earlier in the year by the governor and representatives to increase funding to special education which failed to pass. He stated there is a joint agreement special education needs to be addressed. Luberda also discussed efforts made by Lakeland School and the CDEB committee on the revenue side to be able to have more tuition students. The process of how staff is being allocated and recalculated at the school is assisting in assuring the appropriate staffing needed to have more tuition students. Luberda stated that he will reach out to the Wisconsin Counties Association (WCA) to get their perspective on the funding for special education and submitting a resolution regarding this issue. 9 B. Res. No. **-08/26 Authorizing a Budget Amendment Increasing Lakeland Health Care Center (LHCC) Building Renovation Project Funded with Contingency, LHCC Administration Area Carpeting and Paint Project Decrease, LHCC Building Reserves, and Acceptance of Additional Focus on Energy Credits Supervisor Schneider offered a motion, second by Supervisor Ingersoll, to approve Item 9B., the resolution Authorizing a Budget Amendment Increasing Lakeland Health Care Center (LHCC) Building Renovation Project Funded with Contingency, LHCC Administration Area Carpeting and Paint Project Decrease, LHCC Building Reserves, and Acceptance of Additional Focus on Energy Credits. Motion carried 5-0. 9 C. Res. No. **-08/26 Authorizing a Budget Amendment of $1,130,000 in the Walworth County Sheriff’s Office Budget for Prisoner Transport, Communications, Corrections, and Patrol Overtime and Associated Fringe Benefits Conley explained this resolution is to put enough money into the overtime budget to get Sheriff’s Office budget through the rest of the year. Chair Reiff offered a motion second by Vice-Chair Karbowski, to approve Item 9C., the resolution Authorizing a Budget Amendment of $1,130,000 in the Walworth County Sheriff’s Office Budget for Prisoner Transport, Communications, Corrections, and Patrol Overtime and Associated Fringe Benefits. Undersheriff Hausner explained the factors in the difficulty of filling vacant positions in the Sheriff’s Office. The factors included law enforcement is a target of media and negative implications which is reflecting in the number of applicants applying for positions. He stated 4 of 109 Walworth County Board of Supervisors July 23, 2026 Finance Committee Meeting Minutes Page 5 of 5 that the Sheriff’s Office is diligently working with Human Resources on recruiting efforts. He stressed that the County rather run short on applicants than lower the County’s standards. Luberda discussed that the County Board did authorize ordinance changes that make it easier to hire experienced staff from County departments. Hausner discussed how the take home squad program has been a huge recruiting tool and beneficial for a quicker response time. He explained the need for staff throughout the Sheriff’s Office has increased. Motion carried 5-0. 9 D. Ord. No. ****-08/26 Amending Section 30-286 of the Walworth County Code of Ordinances Relating to Lakeland School Lunch Fees Supervisor Ingersoll offered a motion, second by Supervisor Schaefer, to approve the ordinance Amending Section 30-286 of the Walworth County Code of Ordinances Relating to Lakeland School Lunch Fees. Motion carried 5-0. A nnouncements and Updates 10A. Finance Department Announcements and Updates Conley referenced the Memorandum, included on Pages 70-71 of the packet, which provided current updates on special projects, goals and accomplishments, regulatory updates, and staffing updates. Conley provided details of the Government Finance Officers’ Association (GFOA) Budget Book Award changes, which was highlighted on Page 71 of the packet. 10B. American Rescue Plan Act (ARPA) Financial Update Conley referred to and provided details of the ARPA Grant projects, Lakeland Animal Welfare Society (LAWS) Animal Shelter Small Animal Cages, Broadband Projects ($500,000) and Edge Projects ($25,000). She stated last week the County did receive a third quote for the small animal cages and will be moving forward with that project. 10 C. Announcements and Correspondences by Chairperson There were none. C onfirmation of next meeting date and time: The next meeting was confirmed for Thursday, September 17, 2026, at 10:00 a.m. A djournment On motion and second by Supervisor Ingersoll and Supervisor Schaefer, Vice-Chair Karbowski adjourned the meeting at 10:50 a.m. _________________________________________________________________________________ Submitted by Kathleen Aukland, Administrative Assistant. Meeting minutes are not considered final until approved by the Finance Committee at the next regularly scheduled meeting. 5 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum T o: Walworth County Finance Committee From: Jessica Conley, Finance Director Date: September 8, 2026 RE: Special Order of Business T he Finance Committee is responsible for moving forward the 2027 Administrator’s Budget to the County’s Preliminary Budget. Recall that there will still be plenty of time for discussion, questions, and amendments to the preliminary version through early November. There will also be time for more public feedback at October Committee meetings and the public budget hearing on October 29 th. T his Special Order of Business agenda item will allow for any additional Committee questions or comments regarding what was discussed at the Committee of the Whole or in earlier meetings of Committee week. Additionally, included in your packet is the Finance Department presentation overview of current projects, staffing, goals, and budget impacts to be presented at your meeting. A ppeals to capital projects and personnel budgets will be considered by the Public Works and Human Resources Committees respectively on Monday, September 14th, and Wednesday, September 16th, 2026. Recommendations from those committees will be presented to the Finance Committee on September 17th, 2026. In addition to committee recommendations, appeals for non-personnel or non-capital revisions may be presented at this time. The Finance Committee will then have an opportunity to recommend the establishment of a preliminary budget. I f you have any questions, please contact our office. JC/pjs 6 of 109 9/9/2026 1 2027 Finance Dept Budget including Project and Staffing updates Agenda • Capital Project Updates (No 2027 Requests) • Current Staff Updates • Next Year Goals • Budget Changes 1 2 7 of 109 9/9/2026 2 Upgrade General Ledger Software (2026 Budget: $60,000) • Re-implement chart of accounts – minor restructure, in-house (No cost). Complete: • New Report Builder - replacing all current manually written reports, minimal training is being completed in-house. In progress: • Project/Grant module –roll out new features for project tracking • delayed due to ARPA grant administration tasks. • Purchasing module –test and roll out contract spend tracking features • Determine if other enhanced uses and new features exist. Not Begun: Reporting & Budgeting Software Project Update (2025 Budget $150,000) Amend Budget, Award, Negotiate, and Contract with Chosen Vendor Contract Goal: September 30, 2026 1 Implement Financial Statements in New Software Prepare: Oct. – Dec. 2026 Live: 2026 Statements Vendor Plan: Build Template for us 2 Implement Budget Reporting Software CIP: Jan. – Mar. 2027 Rpt: Apr. – Sept. 2027 Live: 2028 Report Vendor Plan: Build CIP Database and Train the Trainer 3 Improve, Document, and Create Process Efficiencies Build Additional Reports: Dec. 2027 – Jun. 2028 4 3 4 8 of 109 9/9/2026 3 Vendor Verification Software 2026 Budget: $60,000 Contract Status: In progress Implementation: Begin in October (est. time: 3 months) New E-Procurement Software (2028 Budget: $50,000) Step 1: Work with Corporation Counsel to review solicitation and contract template language. Step 2: Implement current software’s new template builder. Step 3: Determine if current solution meets needs or a new software package is necessary. 5 6 9 of 109 9/9/2026 4 2026 Finance Staffing Updates: 38% Team: 1 year or less experience in their role (11 of 29) 7 NEW staff: Payroll Coordinator, HHS Senior Accountant, HHS Accountant, Budget Analyst, Admin Clerk III, Senior Buyer, Buyer 3 Promotions: AP Coordinator, Senior Buyer, Buyer 1 Transfer: Finance Manager-Special Projects 2027 Finance Personnel Budget Impacts Continue Purchasing Casual Admin Clerk III:$14,990 (10 hrs/wk) • Fund in ARPA Interest. • A/P and Purchasing clerical staff are both new employees. • Purchasing open records requests have continued to grow. 2024: 34, 2025: 55, 2026: 32 (as of July) • Once the new vendor verification is fully implemented, we expect additional assistance from A/P staff to be available. TOTAL Other Finance Payroll Net Costs + $108,833 (3.6%) 7 8 10 of 109 9/9/2026 5 2027 Finance Department Goals Train new staff (2-3 years to train). Complete capital project software implementations. • Vendor Verification, GL Software Improvements, and Reporting/Budgeting Software Support departments and county-wide budget initiatives. • Examples: Fuel card program, study results, HR system, IT project mgmt. system, strategic plan Implement new compliance requirements and statements. • ADA compliance, OMB Grant requirements, GASB Statements, Budget award criteria Improve and document purchasing process and procedures. • Solicitation templates, Evaluation, MOUs, Bid, and Proposal procedures 2027 Technology Budget Impacts IT Small Items of Equipment due for replacement • Decision to keep costs down: not replacing remote work monitors Technology Software Changes Moving into Operations • Reduce current financial reporting software • Partial year new financial reporting/budgeting software • Partial year vendor verification software • Co-pilot (8 licenses) • Annual increases in other software TOTAL Technology Costs $487,721 +55,386 or 12.8% 9 10 11 of 109 9/9/2026 6 2027 Operational Budget Savings Operational Savings • External Audit Service Contract Savings($11,130) Savings: for new contract with current vendor • Legal Notices savings ($1,220) -move to a generic ad in newspaper regarding solicitations, monitor solicitation response numbers TOTAL Other Operational Items ($7,554) or (4.9%) 2027 Budget Revenue Impacts P-Card Use increasing $4,125 or 3.7%, total $115,125 New information in August: • Road salt can no longer be purchased on p-card (estimated $9,000) 11 12 12 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Lauren Kuntz Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90006 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley INFO. TECH. Justin Reynolds PUBLIC WORKS Richard Hough Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Capital Projects and Finance T he Finance Department, in collaboration with Information Technology, will be recommending an award for the purchase of new Financial and Budget Reporting Software. The total cost exceeds the current project budget of $150,000 for implementing a replacement for the 2016 reporting solution currently used for annual financial statements, portions of the budget books, and document management. The new software will also replace the outdated Microsoft Access database used for preparing the capital plan. All three software solutions demonstrated to staff exceeded the budget once implementation, training, and the first year of subscription costs were included. However, the Upgrade General Ledger Software project (I2602) is projected to come in under budget. This budget amendment utilizes $30,000 from that project and an additional $20,000 from the Capital Project Fund Contingency account to cover the remaining amount. This will provide the project a contingency of $15,000. Accounts Description Org Object Project Account Type Amount FINANCIAL REPORTING SOFTWARE 41110 58160 I2501 Expense $50,000 UPGRADE GENERAL LEDGER SOFTWARE 41110FN 57900 I2602 Expense -$30,000 CAPITAL PROJECT CONTINGENCY 41110ND 55111 Expense -$20,000 Subtotal by Expense: $0.00 Subtotal by Revenue: 13 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Raul Rivera Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90097 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley INFO. TECH. Justin Reynolds PUBLIC WORKS Richard Hough Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Capital Projects Fund T he purpose of this budget adjustment is to transfer funds from the Judicial Center Firewall Replacement project to the Information Technology Project Management Systems project in order to cover the increased costs received from the vendor quote for this solution. The service desk, project and asset management solution quote has come in at $77,000 which is $47,000 more than the original budget allocated. The solution is the lowest priced solution and the highest scoring proposal that the Information Technology department received through the request for proposal procurement process. The additional proposals available are currently quoted at between $229,000 and $292,000; making the lowest priced proposal the most reasonable option for first year implementation costs and maintenance costs thereafter. There is savings in the Judicial Center Firewall Replacement project due to actual costs of the project coming in lower than anticipated. Prior to the commencement of the project, the Information Technology staff expected the software costs to be higher which is why they budgeted for more funds under the Capital Projects Fund. The Judicial Center Firewall Replacement project does have expected expenses for 2027 but those will be covered by the project funds that were originally allocated in 2025 under the Information Technology department, after that the maintenance costs will be covered by the operating project. Both projects received funding in 2026 through the same budget year resources. Accounts Description Org Object Project Account Type Amount FIREWALL REPLACEMENT 41120IT 58150 I2506 Expense -$50,000 PROJECT MANAGEMENT SYSTEMS 41120IT 57900 I2609 Expense $50,000 Subtotal by Expense: $0.00 Subtotal by Revenue: 14 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Lauren Kuntz Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90007 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley CHILD. W/ DISAB. ED BD Matt Huettl Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Children with Disabilities Education Board (CDEB) The purpose of this budget amendment is to address a portion of the revenue shortfalls related to both General CDEB aid and tuition payments. The County is experiencing a $150,000 shortfall in General CDEB aid due to lower -than expected payments, along with a $263,000 shortfall in tuition revenue. A portion of the General CDEB aid shortfall—$30,000—was previously addressed through the July Finance Committee Budget Amendment 70038, which increased interest revenue in response to higher-than-anticipated interest rates. This current amendment addresses an additional $65,000 by reallocating the salary contingency originally budgeted for the salary study, which is no longer expected to be implemented until 2027. After this amendment is applied, the remaining unaddressed General CDEB aid shortfall is $55,000. Tuition payments were lower than anticipated in part due to caution surrounding a potential transportation need for one of the tuition students. Had transportation been required, Lakeland School would have incurred the cost and subsequently billed the sending district. However, transportation was not required in the 2025 –2026 school year and is not expected to be needed for the 2026–2027 school year. After this amendment is applied, the remaining unaddressed tuition shortfall is $206,000. Additional adjustments will be made as revenue overages or expenditure savings become available throughout the year. 15 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Lauren Kuntz Budget Adjustments, Transfers, and Amendments Form 1-215-B Accounts Description Org Object Project Account Type Amount SALARY RESERVE TRANSFER 2310 55115 Expense -$65,000 ST GRT - OPERATING 2310A03 42310 Revenue $65,000 TRANSPORTATION SERVICES 2380 52150 Expense -$57,000 LOC TUITION 2310 42655 Revenue $57,000 Subtotal by Expense: -$122,000.00 Subtotal by Revenue: $122,000.00 16 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Tim Miles Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90001 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley HEALTH & HUMAN SVC Carlo Nevicosi Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Health and Human Services T he purpose of this budget amendment is to increase expense and related grant revenue for a Room and Board RSUD Opioid funding. The amount budgeted was $10,000, but the grant award amount was $49,643. Accounts Description Org Object Project Account Type Amount ST GRT - OPERATING 213525 42310 Revenue -$39,643 SUPPORTED HOUSING 213525 52530 Expense $39,643 Subtotal by Expense: $39,643.00 Subtotal by Revenue: -$39,643.00 17 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Tim Miles Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90002 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley HEALTH & HUMAN SVC Carlo Nevicosi Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Health and Human Services T he purpose of this budget amendment is to increase the amount in the HHS program Comprehensive Community Services (CCS) in object (ICF-MR) for a consumer that has more restrictive needs. There is a reduced demand and forecast for this year in the Community Support Program (CSP) program of consumers. Accounts Description Org Object Project Account Type Amount FAMILY/FOSTER CARE SERVICES 214025 52512 Expense -$49,000 ICF-MR 2147 52569 Expense $49,000 Subtotal by Expense: $0.00 Subtotal by Revenue: 18 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Lauren Kuntz Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90015 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley HEALTH & HUMAN SVC Carlo Nevicosi Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Lakeland Health Care Center (LHCC) The purpose of this budget adjustment is to increase funding for Temporary Help Services accounts to support CNA, RN, and LPN coverage. The amendment will be funded through payroll savings resulting from current vacancies. Accounts Description Org Object Project Account Type Amount TEMPORARY HELP SERVICES 5130 52130 Expense $144,000 STRAIGHT TIME 513010 51105 Expense -$71,840 HEALTH INSURANCE 513010 51505 Expense -$18,468 DENTAL INSURANCE 513010 51510 Expense -$1,650 LIFE INSURANCE 513010 51515 Expense -$49 RETIREMENT 513010 51520 Expense -$3,201 SOCIAL SECURITY 513010 51530 Expense -$5,487 WORKERS COMP 513010 51540 Expense -$636 SHORT TERM DISABILITY INSUR 513010 51543 Expense -$264 LONG TERM DISABILITY INSURANCE 513010 51545 Expense -$342 STRAIGHT TIME 513020 51105 Expense -$23,828 DENTAL INSURANCE 513020 51510 Expense -$38 LIFE INSURANCE 513020 51515 Expense -$18 SOCIAL SECURITY 513020 51530 Expense -$1,801 WORKERS COMP 513020 51540 Expense -$208 19 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Lauren Kuntz Budget Adjustments, Transfers, and Amendments Form 1-215-B SHORT TERM DISABILITY INSUR 513020 51543 Expense -$86 LONG TERM DISABILITY INSURANCE 513020 51545 Expense -$83 STRAIGHT TIME 513030 51105 Expense -$14,695 SOCIAL SECURITY 513030 51530 Expense -$1,124 WORKERS COMP 513030 51540 Expense -$129 SHORT TERM DISABILITY INSUR 513030 51543 Expense -$53 Subtotal by Expense: $0.00 Subtotal by Revenue: 20 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Richard Abbott Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90004 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley COUNTY ADMINISTRATOR Mark Luberda Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Recovery Grants The purpose of this budget amendment is to use the Local Assistance and Tribal Consistency Fund (LATCF) grant funding to replace 15 Automated External Defibrillators (AEDs) around the County. There were 4 replaced last year and by replacing the remaining 15, the County will have all 19 AEDs good for 5-10 years. Use of these funds now allows a more timely replacement of the remaining AEDs. The current replacement schedule was to replace a couple each year, creating a greater risk that the safety equipment would fail in a moment of need which defeats the purpose of this life -saving equipment. Accounts Description Org Object Project Account Type Amount MEDICAL SUPPLIES 251105B2 53450 Expense $6,195 SPECIAL PROJECTS EXPENSE 251105B2 54520 Expense -$6,195 MEDICAL SUPPLIES 251105B2 53450 Expense $24,780 SPECIAL PROJECTS EXPENSE 251105B2 54520 Expense -$24,780 Subtotal by Expense: $0.00 Subtotal by Revenue: 21 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Kristy M Secord Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90009 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley COUNTY ADMINISTRATOR Mark Luberda SHERIFF'S OFFICE Tom Hausner Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Sheriff's Office T he purpose of this Finance Committee adjustment is to increase the budget in 2026 to prepay $92,350 in Property/Liability Claims for 2027 utilizing vacancy savings in Corrections. Typically, claims are reimbursed to the Risk Management Fund by departments in the following year; however, early payment provided with this amendment will remove the need to budget for this in 2027. This budget amendment increases revenue and adds to the fund balance but does not increase expenditures, so it is deemed to be a Finance Committee adjustment, not a transfer. Accounts Description Org Object Project Account Type Amount PROPERTY/LIABILITY INSURANCE 1510 54205 Expense $92,350 STRAIGHT TIME 1570 51105 Expense -$72,966 LONGEVITY PAY 1570 51107 Expense -$212 SCHOOL CREDIT ALLOWANCE 1570 51610 Expense -$1,206 UNIFORM ALLOWANCE 1570 51615 Expense -$963 DENTAL INSURANCE 1570 51510 Expense -$115 LIFE INSURANCE 1570 51515 Expense -$13 RETIREMENT 1570 51520 Expense -$10,617 SOCIAL SECURITY 1570 51530 Expense -$5,293 WORKERS COMP 1570 51540 Expense -$769 LONG TERM DISABILITY INSURANCE 1570 51545 Expense -$196 22 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Kristy M Secord Budget Adjustments, Transfers, and Amendments Form 1-215-B INSURANCE PAID BY COUNTY 7810 43282 Revenue -$92,350 ADD/(USE) OF FUND BALANCE 780 48000 Revenue $92,350 Subtotal by Expense: $0.00 Subtotal by Revenue: $0.00 23 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Kristy M Secord Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90011 Department: Approvers: COUNTY ADMINISTRATOR Mark Luberda FINANCE DIRECTOR Jessica Conley SHERIFF'S OFFICE Tom Hausner Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Sheriff's Office The purpose of this Finance Committee adjustment is to reallocate funds to employee training and travel in order to fund additional, unbudgeted training requests, utilizing vacancy savings in the Communications and Corrections Divisions. A previous budget adjustment for $15,250 has already been completed pushing the total adjustment to $35, 250 and now requiring a Finance Committee entry. Accounts Description Org Object Project Account Type Amount EMPLOYEE TRAINING/TRAVEL 1520 53325 Expense $20,000 STRAIGHT TIME 1540 51105 Expense -$12,298 DENTAL INSURANCE 1540 51510 Expense -$5 LIFE INSURANCE 1540 51515 Expense -$747 RETIREMENT 1540 51520 Expense -$1,646 SOCIAL SECURITY 1540 51530 Expense -$7 WORKERS COMP 1540 51540 Expense -$48 SHORT TERM DISABILITY INSUR 1540 51543 Expense -$87 STRAIGHT TIME 1560 51105 Expense -$4,242 HEALTH INSURANCE 1560 51505 Expense -$429 DENTAL INSURANCE 1560 51510 Expense -$14 LIFE INSURANCE 1560 51515 Expense -$1 24 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Kristy M Secord Budget Adjustments, Transfers, and Amendments Form 1-215-B RETIREMENT 1560 51520 Expense -$193 SOCIAL SECURITY 1560 51530 Expense -$217 WORKERS COMP 1560 51540 Expense -$26 SHORT TERM DISABILITY INSUR 1560 51543 Expense -$15 LONG TERM DISABILITY INSURANCE 1560 51545 Expense -$25 Subtotal by Expense: $0.00 Subtotal by Revenue: 25 of 109 *NOTICE OF APPROVAL* This Finance Committee Budget Adjustment or Transfer document has been approved by Finance Department staff as to account information and form. Budget Adjustment or Transfer approved by Finance Committee on ________________________. Preparer: Kristy M Secord Budget Adjustments, Transfers, and Amendments Form 1-215-B Walworth County Finance Committee Budget Adjustment or Transfer Reference Number: 90076 Amendment Type: FC ADJ Posting Month/Year: 09/2026 Reason for Request: Department: Sheriff's Office T he purpose of this Finance Committee adjustment is to reallocate the allocation of Patrol wage and benefits to the Prisoner Transport org for time spent assisting with prisoner transports instead of patrol duties. The Prisoner Transport Division has required significantly higher staffing due to consistently high average daily jail populations, increased medical treatments required for inmates, and hospital admissions for inmates. Accounts Description Org Object Project Account Type Amount STRAIGHT TIME 153010 51105 Expense $80,908 RETIREMENT 153010 51520 Expense $12,226 SOCIAL SECURITY 153010 51530 Expense $6,190 WORKERS COMP 153010 51540 Expense $777 STRAIGHT TIME 1570 51105 Expense -$80,908 RETIREMENT 1570 51520 Expense -$12,226 SOCIAL SECURITY 1570 51530 Expense -$6,190 WORKERS COMP 1570 51540 Expense -$777 Subtotal by Expense: $0.00 Subtotal by Revenue: 26 of 109 Approved Enacted 12/06/2019 Form 6-215-A Revised 07/18/2025 Request for Proposal Page 1 of 2 Form 6-215-A: Proposal Award Recommendation Proposal award recommended by: Department name: Finance Department Purchasing Contact: Todd Paprocki Date: 9/2/2026 Project name: Financial Reporting & Budgeting Software Project number: 25-131 Project description: Walworth County’s current financial reporting and budget reporting software solution, implemented for the 12/31/2012 Annual Comprehensive Financial Report (ACFR), has lost usability due to legacy customizations, steep learning curves, and duplicated work outside the system. Our capital plan production is done in an Access database, the limitations of which have become more obvious since the Capital Improvement Plan (CIP) expanded to ten years. With looming Federal Data Transparency Act (FDTA) machine-readable reporting requirements (XBRL), American Disabilities Act (ADA) website requirements, greater expectations for public transparency portals, visual presentations of the budget, other new external reporting requirements, and to gain workload efficiency, a new software solution was requested in the 2025 budget to handing financial reporting, budget reporting, capital budget production, and strategic planning. Based on the RFP process, award is requested to implement the following three modules: Financial Reporting, Budget Reporting, Capital Budget Production. Contract term: Initial term: 10/1/2026 – 9/30/2027 (estimated) Number of potential renewals: four (4) additional one (1) year periods (estimated) Award amount: Initial term award amount: $185,450.00 Total potential award amount, including all future renewals*: $580,274.00 The award amount is: ☒ Actual contract amount ☐ E stimated contract amount (if yes, explain below) The Contract Award includes price adjustment terms: ☒ No ☐ Yes (if yes, explain below) Additional amount information: The initial term amount includes implementation, training, and the first year of licensing for a solution that includes Financial Reporting, Budget Reporting, and Capital Budget Production modules with no integration with the County’s ERP software. The actual initial term of the agreement is being negotiated with the proposer and could be one or multiple years. The total potential award amount includes both year 1 training, implementation, and licensing (initial term) and licensing costs for years 2 through 5 including the additional cost for implementation and maintenance of County ERP software integration, as this option could be utilized in the future. If this option is not utilized, the potential amount would decrease as appropriate. The term and any other negotiated items will be included in the final agreement. Budget information: Enter current and/or next year information if applicable. Enter N/A if not applicable. Is there grant funding associated with this project: ☐ Yes ☒ No Account number: 41110-58160-I2501 ☒ Award is contingent on additional budget approval: Finance Committee Date: 9/17/2026 Budget Comment: The CIP does not have the funding to support this award. Therefore, this award is contingent upon Finance Committee approval for additional funding. Future year costs will be requested with each year’s budget request. 27 of 109 Approved Enacted 12/06/2019 Form 6-215-A Revised 07/18/2025 Request for Proposal Page 2 of 2 Current year commitment $185,450.00 Next year commitment* $77,250 (no integration) or $99,700 (integration) Current budget available $149,978.00 Next year budget available* TBD *The County may terminate any contract with no penalty if the County Board fails to appropriate funds for the continuation of the contract for any ensuing fiscal year. P roposer recommended for award: ZenAtikin, LLC (Workiva) Additional proposals received: Proposer Name Total Proposal Amount Acceptable Compensation Not Reviewed Rejected ClearGov, Inc. $591,022.97 ☒ ☐ ☐ Euna Solutions, Inc. $873,142.30 ☒ ☐ ☐ Number of firms who downloaded Request for Proposal document: 47 Number of proposals received: 11 Additional information (optional): This solicitation used a phased approach which included solution(s) with four different modules; Financial Reporting, Budget Reporting, Capital Budget Production, and Strategic Plan Production, to be awarded to one proposing solution or multiple proposing solutions. All responses from the initial phase of the process were evaluated and after scoring, three solutions were short listed and selected to advance to the demonstration phase for further technical review. After technical scoring, proposal costs were evaluated based on a total cost for five years for only three modules; Financial Reporting, Budget Reporting, and Capital Budget Production with the implementation option selected by the County for each module and including integration with the County’s current ERP software. The initial term award amount differs from the initial term amount evaluated as the County selected a non-integrated option for the initial award reducing the initial award cost. All Approvals and Award are obtained electronically (except for Committee Award) 1) Department Head 2) Purchasing Reviewer ☐ Purchasing Manager (if within awarding authority) ☐ Finance Director (if within awarding authority) ☐ H ighway Commissioner (if within awarding authority) Committee: ☒ Award ☐ Report ☐ N/A Committee: Finance Date: September 17, 2026 Name of Approver Name Dept. Status Approved Comments Jen White Proposal Award Recommendation - Purchasing Reviewer Purchasing Approved Sep 03, 2026 Approved Jessica Conley Proposal Award Recommendation - Department Head Finance Approved Sep 03, 2026 Approved 28 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum T o: Walworth County Finance Committee From: Todd Paprocki, Comptroller Date: September 2, 2026 RE: Software System Justification and Recommendation – ZenAtikin/Workiva financial reporting, budget reporting, and capital plan software I ntroduction: Walworth County’s current financial reporting and budget reporting software solution, implemented for the 12/31/2012 Annual Comprehensive Financial Report (ACFR), has lost usability due to legacy customizations, steep learning curves, and duplicated work outside the system. Our capital plan production is done in an Access database, the limitations of which have become more obvious since the Capital Improvement Plan (CIP) expanded to ten years. W ith looming Federal Data Transparency Act (FDTA) machine-readable reporting requirements (XBRL), American Disabilities Act (ADA) website requirements, greater expectations for public transparency portals, visual presentations of the budget, other new external reporting requirements, and to gain workload efficiency, a new software solution was requested in the 2025 budget. L evel of Effort/Staffing Needs: ZenAtikin proposes a structured, six-phase Agile implementation approach, with each solution (ACFR, Budget Book, Capital Plan) typically requiring 12 weeks from kickoff to go-live. County staff effort is estimated at ~5 hours/week during implementation, with a dedicated 4-week hypercare period post go-live. ZenAtikin offers four implementation models (train-the-trainer, co-sourced/hybrid, full conversion, or create brand new). Finance staff have determined different implementation techniques would be best for each solution. Z enAtikin will create a brand new ACFR for us. The Governmental Accounting Standards Board (GASB) has very specific requirements for the ACFR, making it an easy solution to implement using base templates that maximize the full capability of the software. This will 29 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) ensure quicker implementation, as this has the tightest timeline to implement for the 12/31/2026 ACFR and will help us avoid the legacy customization issues in the future that we are experiencing with our current solution. T he capital plan production will be a co-sourced/hybrid approach. We will work with departments to reimagine what information the CIP input form should have, then ZenAtikin will produce the form and workflows for us. We will then be trained to produce reports from that input form data ourselves. T he Government Finance Officers Association (GFOA) is in the midst of reimagining all budget reporting requirements, and those requirements offer a lot of flexibility in how we present the data. Since budget presentation by varying governments are so unique and varied, and since we will need to reimagine how we want to adapt to the new requirements, train-the-trainer made the most sense for implementation. We will have weekly check-ins with ZenAtikin to ensure we are staying on course and can brainstorm how to achieve what we eventually envision. M arket Research: IT employed InfoTech research to identify potential software solutions. Finance staff looked at all the solutions in attendance at the annual GFOA conference, conducted searches on the internet, contacted other local governments, and auditors. These results were used to determine solutions that should be directly notified when our request for proposal (RFP) was released. The RFP was publicly posted to also allow for any unknown solutions to submit. P rocess Selected: A competitive solicitation process was conducted, emphasizing solutions that demonstrated strong experience in public financial and budget reporting, a user-friendly interface that will save time and lower the learning curve, strong dependency tracking, ADA and FDTA compliance, robust privacy and security frameworks, and flexible integration options. E leven RFP submissions were received and evaluated by Finance and IT staff. Three solutions were selected to move forward to the final stage which consisted of over 300 detailed functional and technical requirement questions and a three-and-a-half-hour demonstration each. Z enAtikin/Workiva’s proposal was evaluated alongside other leading vendors, with demonstrations and scoring based on detailed functional and technical requirements. 30 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) System Strengths/Considerations: • Proven Public Sector Experience: Workiva is used by 115+ public sector agencies for ACFR, 55+ for Budget Book, and is implemented or being deployed in 32 state controller offices. ZenAtikin has direct experience with counties, cities, and state agencies, including Milwaukee County, WI. • Time savings and shallow learning curve: Extremely user-friendly interface utilizing familiar Microsoft language and formulas, relationships between numbers are clearly displayed, full functionality is right there instead of being buried five menus deep. Embedded workpapers can feed directly into final displayed numbers. • Cloud-Native, Secure, and Scalable: Workiva is a FedRAMP Moderate, SOC 1/2, and ISO 27001 certified SaaS platform, with robust privacy, security, and compliance controls. All data is encrypted at rest and in transit, with SSO/MFA and granular permissions. • Unlimited User Licensing: Workiva’s Solution Based Licensing (SBL) model provides unlimited user access within the contracted solutions, eliminating seat constraints and supporting broad collaboration, including external auditors at no extra cost. Unlimited users also means unlimited use cases that this software could be deployed to resolve beyond the original scope of this award without additional cost. • Full FDTA/XBRL and Accessibility Compliance: Native support for FDTA, XBRL, and WCAG 2.1 Level AA accessibility, with a Voluntary Product Accessibility Template (VPAT) and proven delivery of accessible, tagged PDF exports. • Integrated Workflow, Audit Trail, and Version Control: Comprehensive workflow automation, audit trail, and versioning support efficient approvals, transparency, and compliance. • Flexible Implementation and Training: ZenAtikin delivers all implementation and training services directly , with custom training, documentation, and a 4-week hypercare period post go-live. Vendor Information: • ZenAtikin: Certified Workiva implementation partner, 45+ public sector implementations, staffed by senior consultants with deep GASB, GFOA, and public sector experience and expertise. • Workiva: NYSE: WK, $739 million annual revenue (2024), 6,600+ customers globally, 400+ public sector entities, 97.8% retention rate. 30% of revenue goes back into improving the product (and it shows). 31 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Cost Analysis: ZenAtikin provides implementation, set-up, and training at a one-time cost of $117,450. Workiva’s first year software cost is $90,000. The other two solutions demonstrated had a higher annual subscription cost, primarily because they also included additional modules the County was not currently looking to purchase. Zenatkin/Workiva’s costs include $7,000 to directly connect with the County’s ERP software, and $15,000/year for this direct connection. This direct connection isn’t necessary at this time, so we will begin the project without this feature. As we utilize the solution for more than just annual reporting needs, this may be a feature worth adding in the future. Ze nAtikin/Workiva provides a clear return on investment by offering not only all required functionality but expanded use cases at no additional cost. Its user-friendly design and use of familiar Microsoft formatting and formulas will reduce the learning curve of this implementation and continued use. T echnology Considerations: • Integration: Direct import/export with Munis via APIs, SFTP, and pre-built connectors; supports 70+ connectors and custom API integration. • Cloud-Based: No local installation required; accessed via browser and mobile app; supports SSO (SAML 2.0), MFA, and robust network security. • Continuous Upgrades: Weekly, non-disruptive updates; all customers always on the latest version. • Accessibility: WCAG 2.1 Level AA compliance, accessible PDF outputs, and hands-on configuration for public sector clients. • AI Integration: Optional, enterprise-grade AI features for content generation, analysis, and workflow support, with strict data privacy and user control. • Certifications: FedRAMP Moderate, SOC 1/2, ISO 27001, CSA STAR, TX-RAMP, TRUSTe, GDPR, CCPA, and more. • Audit Trail: Complete, immutable audit logs and version history for all actions and changes. • Data Ownership: All County data remains County property, with full export and backup capabilities. R ecommendation: Based on the RFP process, demonstration scoring, and the comprehensive, detailed response from ZenAtikin/Workiva, the Finance Department recommends awarding the contract for Financial Reporting, Budget Reporting, Capital Budget to ZenAtikin for implementation of the Workiva platform. This solution will modernize County reporting, ensure compliance with FDTA/XBRL and accessibility mandates, and provide a scalable, secure, and user-friendly environment for all stakeholders. 32 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) JC/pjs Cc: Mark W. Luberda, County Administrator Justin Reynolds, Information Technology Director Jessica Conley, Finance Director Vanessa Mann, Purchasing Manager 33 of 109 Approved Enacted 12/06/2019 Form 6-120-A Revised 01/17/2025 Committee Awards and Reports Page 1 of 1 Form 6-120-A: Purchasing Report to Committee Committee: ☒ Finance ☐ Public Works County Department: Children w/ Disabilities ED BD Department Contact: Matthew Huettl Why is this being reported? ☒ Ord inance Exempt Procurement : Purchase is exempt from standard purchasing methods due to O rdinance: 17-27(a)(22) School supportive services obtained through Cooperative Educational Service Agency 2 (CESA2) ☐ Emergency Procurement (per Ordinance 17-26) ( Attach memo regarding emergency for further explanation.) S tart Date: August 17, 2026 End Date: June 30, 2027 Name of Vendor: Cooperative Educational Services Agency (CESA) 2 Total Amount of Purchase: $109,497 Summary of Goods/Services Purchased: The individual who filled the Vision Teacher position at Lakeland School resigned her position for a position out of state. We have the position posted but have not been able to hire a candidate since no one has applied for it. Services in student Individualized Education Program (IEP) require these vision services. CESA 2 can fill this role until we hire a replacement. The position posting will remain active on the Walworth County Website and the Wisconsin Education Career Access Network (WECAN) until a suitable replacement is hired. Additional Comments: We have an existing contract with CESA 2 to perform audiology services for the 2026/2027 school year. CESA 2 performs these audiology services for us every year and has since August 2005. This report is to notify the Committee that we are adding vision services to this existing CESA 2 contract. _________________________________________ _____________________________ Department Head Signature Date _________________________________________ Department Head Name _____________________________________________ D ate Presented to Committee Matthew P. Huettl 8/7/28 9/17/26 34 of 109 35 of 109 36 of 109 37 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum T o: Walworth County Finance Committee From: Jessica Conley, Finance Director Date: September 8, 2026 RE: Update on Tax Incremental Districts (TID) V illage of Mukwonago TID #5 Annual JRB Meeting Mukwonago is well underway with several projects for TID #5. There are discussions of additional debt and projects already in the project plan to take place which includes new roads and traffic improvements. The Village is continuing to work closely with the State on an equalization error that resulted in a correction made during 2025. The expenditure period is open through 2033 and the TID is not expected to close until 2038. T ID #5 financial information reflects 2025 TID total costs to be recovered of $10,153,510. V illage of Williams Bay TID #1 Annual JRB Meeting TID #1 saw $19.4 million of equalized growth over the last year which is due to the property converting to taxable property. A developer agreement has been entered into between the Village and developer of Topography. The bid process for construction will occur next, with construction likely to begin late this year or early next year. Public improvements required for the development will be funded by Topography through a municipal revenue obligation (MRO). Topography will receive 90% of tax increments earned in the TID to offset the public improvement costs which will be financed by Topography until the debt related to the public improvements is paid by the TID at a principal amount not to exceed $4,500,000. A s a reminder, Topography’s plan includes a nature preserve, retreat center, amphitheater, and cabins/inn (52 accommodations). T ID #5 financial information reflects no revenues, expenditures, or ending fund balance for the year ended 2025. Inception of this TID was in 2024. 38 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Upcoming Meetings TID Joint Review Board (JRB) meetings on the horizon: Vi llage of Fontana annual JRB meeting: September 15th at 2 p.m. City of Elkhorn Organizational Meeting for Proposed TID #5 Project Plan Amendment: September 17th at 1 p.m. Village of Bloomfield annual JRB meeting: October 7th at 4 p.m. JC/pjs 39 of 109 June 30, 2026 WALWORTH COUNTY, WISCONSIN Quarterly Investment Report 1 2nd QUARTER 2026 FINANCIAL HIGHLIGHTS Total Investment Portfolio as of June 30, 2026 Actual Benchmark1 Budget2 Realized Year to Date Interest Income Net of Fees $ 4,024,130 $ 4,043,777 $ 3,512,490 Current Holdings - Yield to Maturity at Cost 3.67% 3.67% n/a 2nd Quarter Average Return at Cost Annualized 3.68% 3.66% 3.08% Year to Date Rate of Return at Cost Annualized 3.66% 3.68% 3.19% Rolling 1 Year Average Return at Cost 3.80% 3.95% 3.23% Average Weighted Duration in Years 1.05 n/a n/a Average Weighted Duration in Years – Core 2.65 n/a n/a 2026 Fixed Income Purchases To Date: Average Weighted Duration: 4.55 Years Weighted Yield to Maturity: 4.03% 1 The County has selected the Local Government Investment Pool (LGIP) rate as the benchmark. 2 The budget rates of return are calculated based on budgeted amounts and the actual average daily balance.  Budget Compliance: Walworth County’s total investment portfolio has exceeded year-to-date budget expectations by $511,460 net of fees. The non-departmental portion of the portfolio, which excludes interest allocated to reserves and donations based on the LGIP rate, has exceeded year-to-date budget expectations by $292,399 before unrealized losses.  Unrealized Gains/Losses: The County’s unrealized loss as of June 30, 2026 is $1,092,417. The County reserves $4 mil- lion in its investment market adjustment fund balance account in the event a yearend loss is incurred.  Budget Action Required: No action is required at this time. MARKET P ERSPECTIVE  The U.S. Federal Reserve (FED) reduced rates held rates at their April 2026 and June 2026 meetings. The target interest rate is now at 3.50% to 3.75%.  U.S. Treasury interest rate for the five-year term, the longest we may invest, was 4.19% as of 06/30/2026. Over the last five years, between 07/01/ 2021 and 06/30/2026, the five-year U.S. Treasury yield has averaged 3.50%, with a low of 0.65% and a high of 4.95%.  We currently hold $5 million in face value of securities with a yield to maturity under 1.5% that are scheduled to mature within the ne xt three months. All remaining holdings carry a yield to maturity of 3.07% or higher. TOT AL INVESTMENT PORTFOLIO EXECUTIVE SUMMARY  Definition: The County’s total investment portfolio shall be defined as all county cash and investments not reserved in a separately maintained account for a specific purpose. Funds are valued in this report at bank statement value as of the date specified . Accounts not included in the total investment portfolio are restricted by a third party. The OPEB Trust is reviewed separately from our operating investmen t portfolio, as this portfolio is invested with a different investment philosophy due to its long-term nature.  Philosophy: Walworth County’s investment portfolio is maintained with prudent investment principles to enable the County t o soundly meet its financial obligations. The key objectives are to provide safety of principal, to ensure liquid- ity to meet operating requirements, to generate a market rate of return (“yield”), and to manage the portfolio within ap- plicable laws. Investments are diversified into different investment vehicles to provide safety. In addition, all securities held are either backed by the U.S. Government or me et minimum ratings set by specified agencies. 40 of 109 June 30, 2026 WALWORTH COUNTY, WISCONSIN Quarterly Investment Report 2 REQUIRE MENTS AND COMPLIANCE Walworth County’s investment portfolio is currently in compliance with Wisconsin statutes, the Walworth County Code of Ordinances and the County’s Administrative Procedures Manual. ITEM DESCRIPTION OF REQUIREMENT ACTUAL PORTFOLIO Credit Risk: Collateral Policy Investments other than U.S. Treasury backed securities or in- vestments not under FDIC or WI guarantee shall be collateral- ized for a minimum of 102-110% of the deposits. Current financial insti- tutions comply Security Diversification No single agency shall hold more than 50% of the core portfolio, currently $46,840,500. All institutions comply Financial Institutions Limits Investments held at any one institution shall be limited to 50% of the core portfolio, currently $46,840,500. All institutions comply Municipal Debt Limits Debt investments held for any one governing district/municipal- ity shall be limited to $3 million. All institutions comply Liquidity Risk Liquid cash shall be maintained at $20 million and available with 1 day notice. $ 90.6 million or 40% Reinvestment Risk Callable securities shall not exceed 50% of securities held. $ 0 million or 0% Market Risk: Maturity Restrictions Investments greater than 6 months shall be a minimum of 25% of the core portfolio, currently $23,420,250. $ 84.5 million or 90% Investments greater than 6 months and less than 5 years shall not exceed 100% of the core portfolio, currently $93,681,000. $ 84.5 million or 90% INVESTMENT CATEGORY MAXIMUM MATURITY AUTHORIZED LIMIT ACTUAL PORTFOLIO Certificates of Deposit 5 years 50% 1% Operating Cash N/A N/A 3% LGIP N/A 75% 13% Money Markets N/A 95% 42% U.S. Agency Securities 5 years 75% 25% U.S. Treasury Securities 5 years 75% 15% Municipal Debt 5 years 25% 1% CD 1% CASH 3% LGIP 13% MONEY MARKETS 42% U.S. AGENCY 25% U.S. TREAS 15% MUNI 1%INVESTMENT TYPE MARKET VALUE (in thousands) Certificates of Deposit $ 2,603 Cash - Depository Bank 6,206 LGIP 29,391 Money Markets 95,541 Portfolio Money Market 16 U.S. Agency Securities 55,924 U.S. Treasury Securities 33,569 Municipal Debt 2,863 Total $ 226,113 41 of 109 Definitions of each section below: Time Period Local Gov Investment Pool Advia CU Money Market CD Operating Bank Money Market Associated Bank Money Market Citizens Bank Money Market Huntington Portfolio Operating Bank Checking/ Sweep Total Investments 2025 3rd Quarter 1.10% 1.10% 1.11% 1.06% n/a 1.12% 0.88% 0.01% 0.99% 4th Quarter 1.03% 1.06% 1.17% 0.99% n/a 1.09% 0.92% 0.00% 0.98% 2026 1st Quarter 0.91% 0.92% 1.10% 0.87% n/a 0.95% 0.93% 0.02% 0.91% 2nd Quarter 0.91% 0.91% 1.11% 0.88% n/a 0.94% 0.96% 0.02% 0.92% One Year Ending 2025 3rd Quarter 4.28% 4.55% 4.50% 4.29% 1.28% 4.66% 3.33% 0.05% 3.94% 4th Quarter 4.30% 4.35% 4.49% 4.14% 0.00% 4.46% 3.46% 0.04% 3.91% 2026 1st Quarter 4.13% 4.17% 4.49% 3.97% 0.00% 4.28% 3.57% 0.05% 3.86% 2nd Quarter 3.95% 3.99% 4.49% 3.80% 0.00% 4.10% 3.69% 0.05% 3.80% Time Period Local Gov Investment Pool Advia CU Money Market CD Operating Bank Money Market Associated Bank Money Market Citizens Bank Money Market Huntington Portfolio Operating Bank Checking/ Sweep Total Investments 2025 3rd Quarter 430,211 429,386 28,464 61,803 - 521, 539 825,256 780 2,297,440 4th Quarter 65,638 417,776 30,142 24,292 - 510, 124 889,088 90 1,937,151 2026 1st Quarter 157,460 367,734 28,464 55,991 - 450, 547 870,097 977 1,931,270 2nd Quarter 287,054 368,458 28,720 87,614 - 425, 394 894,553 1,068 2,092,860 One Year Ending 2025 3rd Quarter 1,199,382 1,748,094 117,600 183,985 79,293 2,035,018 2,962,913 2,242 8,328,529 4th Quarter 1,144,137 1,690,454 114,789 194,496 - 2, 019,607 3, 170,900 2,038 8,336,421 2026 1st Quarter 1,026,810 1,636,939 115,284 197,539 - 1, 994,923 3, 335,341 2,581 8,309,417 2nd Quarter 940,363 1,583,354 115,789 229,700 - 1, 907,604 3,478,994 2,915 8,258,720 Time Period Local Gov Investment Pool Advia CU Money Market CD Operating Bank Money Market Associated Bank Money Market Citizens Bank Money Market Huntington Portfolio Operating Bank Checking/ Sweep Total Investments 2025 3rd Quarter 39,149,246 39,076,770 2,560,800 5,820,652 - 46, 399,170 94, 161,888 5,288,989 232,457,515 4th Quarter 6,361,666 39,505,851 2,572,375 2,461,957 - 46, 920,847 96, 344,487 3,611,317 197,778,500 2026 1st Quarter 17,341,540 39,904,202 2,583,920 6,400,000 - 47, 408,574 93, 084,454 5,304,249 212,026,939 2nd Quarter 31,464,002 40,271,502 2,595,615 10,000,000 - 45, 227,555 93, 387,162 4,908,070 227,853,907 One Year Ending 2025 3rd Quarter 27,688,617 38,436,131 2,613,858 4,343,151 1,565,291 43,769,691 89,139,551 4,059,897 211,616,185 4th Quarter 26,276,557 38,871,071 2,555,361 4,659,589 - 45, 289,138 91, 604,186 4,142,082 213,397,984 2026 1st Quarter 24,296,937 39,283,188 2,566,605 4,986,301 - 46, 651,074 93, 334,949 4,403,186 215,522,240 2nd Quarter 23,591,689 39,686,811 2,578,098 6,158,904 - 46, 487,454 94, 253,203 4,774,918 217,531,078 Description LGIP Portfolio Rate of Return - Quarterly 0.91% 0.92% Rate of Return - Annualized 3.95% 3.80% Investment Yield (Net of Management Fees) Investment Revenue (Net of Management Fees/Gross of Market Adjustments) Average Daily Balance Average Daily Balance shows the average daily cash balance invested for each investment tool on a quarterly and one year rolling period. Comparison to Benchmark: WALWORTH COUNTY INVESTMENT PORTFOLIO VALUATION AT COST As of 06/30/2026 Investment Yield is the investment revenue divided by the average daily balance to show the quarterly yield and a one year rolling yield. Investment Revenue shows the interest earned by each investment tool on a quarterly and one year rolling period. 3 42 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum T o: Walworth County Finance Committee From: Jessica Conley, Finance Director Date: September 4, 2026 RE: Quarterly Sales Tax Report – April - June, 2026 Th e attached report reflects County sales tax revenues for the second quarter of 2026. Staff budgeted revenues of $15.8 million this fiscal year. Collections in this first half reflect a positive trend to budget and to actual collections from last year at this time. Please keep in mind that this revenue source often fluctuates based on the economy and when vendors submit their reports to the State. T he 2027 Administrator’s Budget includes an increase in budgeted expectations to $17.3 million, an increase of $1.5 million to maximize the use of this revenue source in next year’s budget. S taff will continue to monitor the status and keep you apprised. JC/pjs A ttachment 43 of 109 HISTORY OF WALWORTH COUNTY SALES TAX 2017 To Present 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 MONTH MONTH Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd Actual Rec'd % Change vs EARNED REC'D for Budget for Budget for Budget for Budget for Budget for Budget for Budget for Budget for Budget for Budget Same Period year 2017 year 2018 year 2019 year 2020 year 2021 year 2022 year 2023 year 2024 year 2025 year 2026 in Prior Year January March 653,588.40 603,061.37 689,905.21 749,644.48 760,422.16 934,329.35 929,433.71 918,229.30 951,797.88 1,203,877.59 26.48% February April 585,020.49 502,914.94 575,790.17 760,367.13 950,956.42 948,148.07 842,952.33 810,284.11 986,059.55 1,194,290.80 21.12% March May 729,429.69 791,163.24 897,284.23 727,388.04 988,918.78 966,634.45 1,120,961.41 1,451,566.38 1,457,910.70 1,327,385.46 -8.95% April June 807,715.11 890,373.03 816,241.08 805,240.04 1,189,965.42 1,350,363.64 1,386,168.13 1,146,499.11 1,013,648.03 1,337,424.64 31.94% May July 773,713.75 895,613.27 968,512.70 1,100,058.94 1,285,093.47 1,312,459.51 1,143,411.98 1,288,399.63 1,797,319.86 1,598,956.51 -11.04% June August 984,900.40 1,247,597.55 1,238,960.27 1,169,447.81 1,197,968.98 1,388,866.19 1,659,061.28 1,632,779.22 1,675,904.57 1,637,504.74 -2.29% July September 971,548.68 848,184.68 910,191.31 1,096,639.32 1,357,861.65 1,443,766.55 1,485,712.24 1,408,496.65 1,604,808.96 August October 843,114.54 995,499.44 1,120,647.54 1,125,370.18 1,219,965.94 1,248,926.29 1,276,757.18 1,524,588.16 1,735,914.28 September November 962,463.85 1,068,611.11 1,088,346.99 897,540.81 1,160,672.04 1,300,534.52 1,454,077.57 1,530,755.10 1,247,546.19 October December 776,591.51 750,988.81 761,217.96 996,016.91 1,164,702.86 1,218,717.52 1,206,376.78 1,136,497.10 1,344,930.49 November January 583,148.58 851,216.51 952,350.56 931,170.36 923,798.31 923,683.83 852,405.97 1,443,055.12 1,272,571.96 December February 941,217.76 877,010.80 827,395.02 924,810.21 1,190,562.04 1,518,454.55 1,662,212.63 1,335,718.68 1,300,755.14 9,612,452.76 10,322,234.75 10,846,843.04 11,283,694.23 13,390,888.07 14,554,884.47 15,019,531.21 15,626,868.56 16,389,167.61 8,299,439.74 8,000,000.00 8,825,000.00 9,100,000.00 10,000,000.00 10,600,000.00 11,600,000.00 12,700,000.00 14,000,000.00 14,800,000.00 15,800,000.00 8,125,000.00 8,868,919.00 9,100,000.00 10,000,000.00 14,000,000.00 11,600,000.00 12,775,000.00 14,000,000.00 14,800,000.00 15,800,000.00 1,487,452.76 1,453,315.75 1,746,843.04 1,283,694.23 (609,111.93) 2,954,884.47 2,244,531.21 1,626,868.56 1,589,167.61 (7,500,560.26) YTD $ Change vs Same Periods in Prior Year 371,796.63 709,781.99 524,608.29 436,851.19 2,107,193.84 1,163,996.40 464,646.74 607,337.35 762,299.05 416,799.15 YTD % Change vs Same Periods in Prior Year 4.02% 7.38% 5.08% 4.03% 18.67% 8.69% 3.19% 4.04% 4.88% 5.29% SUMMARY: PRIOR YEARS CURRENT (1987 - 2025) YEAR TOTAL Actual Receipts all periods 276,995,675.39 8,299,439.74 285,295,115.13 Note: 10/2025 first month utilities were tax exempt year-round Less: Rev Budget thru current pd (12/2025) 252,819,445.00 7,466,892.29 260,286,337.29 Starting 10/2025 Wisconsin residents will no longer pay sales tax on home electricity and natural gas Net over (under) budget 24,176,230.39 832,547.45 25,008,777.84 This was the case previously for November - April, new law adds May through October *2026 County Sales Tax revised budget reflects the following budget amendments: Bud. Amendment Increase / Decrease TOTAL RECEIVED ORIGINAL BUDGET REVISED BUDGET * NET OVER (UNDER) REVISED BUDGET Sales tax excemption is for permanent residents only, does not include commercial properties, seasonal homes, cabins, vacation rentals, or RVs S:\Finance\Administration\Sales Tax Reports\2026\summary of sales tax-2026 44 of 109 1) Municipality: To wn of Sugar Creek Tax Parcel Number: GNLB 00033 Appraised Value: $750.00 Bids Received: 2 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Kristin A McMillan $3,000.00 $559.89 $2,440.11 Highest Qualified Bid Accept Abraham & Kimberly Brower $1,302.58 $559.89 $742.69 Qualified Bid Reject 2) M unicipality: Town of Sugar Creek Tax Parcel Number: GNLB 00086 Appraised Value: $750.00 Bids Received: 1 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Scott & Megan Kornhoff $1,000.00 $559.89 $440.11 Highest Qualified Bid Accept 3) M unicipality: Town of Geneva Tax Parcel Number: JLCB 01736 Appraised Value: $15,925.00 Bids Received: 1 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Timothy & Vinita Hendrickson Trust $23,002.00 $3,757.66 $19,244.34 Highest Qualified Bid Accept 4) M unicipality: Town of Geneva Tax Parcel Number: JSH 00084 Appraised Value: $19,500.00 Bids Received: 1 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Cheryl Luczak $25,058.80 $3,371.67 $21,687.13 Highest Qualified Bid Accept 5) M unicipality: Town of East Troy Tax Parcel Number: PMR 00042 Appraised Value: $11,350.00 Bids Received: 1 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Neil Olson $11,350.00 $2,561.06 N/A Personal Check Reject 6) M unicipality: Town of East Troy Tax Parcel Number: POT 00052 Appraised Value: $3,401.00 Bids Received: 2 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Brian & Brooke Brickler $7,150.00 $3,401.19 $3,748.81 Highest Qualified Bid Accept Thomas & Sandra Villiesse $4,001.00 $3,401.19 $599.81 Qualified Bid Reject 2026 County-Owned Property August 25, 2026 - 10:00 AM Page 1 of 2 45 of 109 2026 County-Owned Property August 25, 2026 - 10:00 AM 7) Municipality: C ity of Lake Geneva Tax Parcel Number: ZGC 00060 Appraised Value: $20,575.00 Bids Received: 3 Treasurer's Due Recommended Bidder's Name Bid Amount Walworth County *Surplus/Deficit Comments Action Scott & Sarah Zematis $32,700.00 $3,371.48 $29,328.52 Highest Qualified Bid Accept William Brennan $25,950.00 $3,371.48 $22,578.52 Qualified Bid Reject Bahl Family Protection Trust $21,005.00 $3,371.48 N/A Earnest Money Below 20% Reject *Surplus/Deficit amount is subject to change due to additional charges and fees. **Remaining surplus will be paid to prior owner after expenses. Page 2 of 2 46 of 109 MUNICIPALITY **I, B, UB, UNK TAX KEY # TAX, INTEREST, PENALTIES & FEES FAIR MARKET VALUE APPRAISED VALUE Proposed Minimum Bid Future Sale Town of East Troy B PMR 00042 2,561 45,400 11,350 5,675 Town of Richmond UB CS 00166 554 2,600 650 325 B Buildable I Improvement UB Unbuildable UNK Unknown **Disclaimer: The parcel status is only an opinion given by the municipality, municipal assessor and county. It is the responsibility of the bidder to complete their own research prior to bidding. SALE OF COUNTY OWNED LAND 2026 47 of 109 Walworth County Economic Development Alliance, Inc. Financial Report September Finance Committee Housing Strategy Initiative Pilot Program Year 2 - 4/10/2026 to 4/9/2027 (Amendment #1) Activity Budget Total Actual Thru 8/25/26 Remaining Actual since last report A. Personnel (i.e.-Derek & Pam) 99,428 30,069.97 69,358.03 13,292.37 B. Staff & Office Operations (Equip, training, mileage,etc) 30,000 371.79 29,628.21 - C. Program Activities (Advertising, consulting, printing, etc.) 55,000 - 55,000.00 - Totals 184,428 30,441.76 153,986.24 13,292.37 Notes: Year 1 - 4/10/2025 to 4/9/2026 - COMPLETE Budget Total Remaining A. Personnel (i.e.-Derek, Pam-once ARPA is out, etc.) 40,532 25,502.21 15,029.79 B. Staff & Office Operations (Equip, training, mileage,etc) 30,000 1,199.69 28,800.31 Amount C. Program Activities (Advertising, consulting, printing, etc.) 55,000 261.67 54,738.33 returned to the Totals 125,532 26,963.57 98,568.43 General Fund Enhanced Economic Development 2 year Pilot Program Activity 2-year Budget Total Actual Thru 8/25/26 Amount Remaining Actual since last report A. Personnel (i.e.-Deputy Director, conferences, mileage, etc.) 200,000 78,436.02 121,563.98 12,906.16 B. Portal Development and Marketing 51,000 15,705.00 35,295.00 9,702.50 Totals 251,000 94,141.02 156,858.98 22,608.66 Notes: Purpose: To support workforce housing promotion within Walworth County. 1) MOU #2644 - Amendment 1 was done for $184,428 with the funding source being use of fund balance. Purpose: To enhance the efforts toward Economic Development within Walworth County. 1) 2026 MOU #662 for the enhanced economic development pilot program was completed on 1/9/2026. The 2025 a llocation is anticipated to carryforward and the 2026 allocation authorized to continue until exhausted. 2) Funding Source: ARPA interest in account 259105-52195-R0046 was budgeted for in 2025 (131,000) & 2026 (120,000). The hiring of the Deputy Director took longer than anticipated (September 2025). 48 of 109 Lakeland School - Walworth County CDEB | W3905 County Rd NN, Elkhorn, WI 53121 www.co.walworth.wi.us/1168/Lakeland-School | (262) 741-4118 (o) | (262) 741-4135 (f) Memorandum To: Chi ldren with Disabilities Education Board (CDEB) From: Matthew P. Huettl, Director of Special Education-Lakeland School of Walworth County CDEB Date: September 3, 2026 RE: September Notification of Children with Disabilities Education Board Projected Revenue Shortfall Lak eland School is experiencing several revenue shortfalls across multiple major funding streams, reflecting both local and statewide financial pressures. While some of these variance’s stem from our own budgeting assumptions, many are driven by external factors such as fluctuating state aid formulas, changes in allowable reimbursement criteria, and increasing costs across Wisconsin school districts. These issues continue to affect how much aid is available statewide and how it is distributed among CDEBs and individual districts. These shortfalls reflect broader statewide trends, where many districts are operating at deficits, relying heavily on referendums, and facing declining state aid. Revenues: • General CDEB Aid: The statewide fixed allocation of $4,067,300 has not increased in over a decade. Aid distribution is highly sensitive to other districts’ spending and property values, causing Lakeland’s reimbursement to decline even as costs rise. It is anticipated at this point that Lakeland School will be $148,219 under budget. • High-Cost Aid: Despite a statewide increase in funding, rising costs across districts reduced reimbursement rates. Lakeland received 31% instead of the intended 50%, resulting in a $105,108 shortfall. • Medicaid: Lakeland received $316,309 - affected by lower rates, changes in direct/indirect cost calculations, and annual fluctuations in Medicaid cost settlement variables. In total we are $83,691 under budget. 49 of 109 Lak eland School - Walworth County CDEB | W3905 County Rd NN, Elkhorn, WI 53121 www.co.walworth.wi.us/1168/Lakeland-School | (262) 741-4118 (o) | (262) 741-4135 (f) • Tuition Revenue: Came in lower than expected due to not being to enroll the budgeted amount of tuition students. We budgeted for five new students and only four new students were enrolled during the 2026-2027 school year. We had a few more tuition students enrolled, but they unenrolled for various reasons which would have assisted us in making budget if they had remained. We ended the school year with 10 students. Secondly it was understood that one of our new tuition students would need transportation but, in the end, they did not need it and therefore we were not able to bring forth the budgeted revenue. Lastly the timing of when tuition students enrolled impacted our revenue as well since if a student was only here for the partial school year, we wouldn’t bring in the full budgeted amount. In total there is a total shortfall of $263,000. • Total revenue shortfall with no adjustments: $600,018 • Current revenue shortfall with adjustments: $448,018 o $30,000 by increasing interest revenue o $65,000 from the salary study contingency o $57,000 for unused transportation expense Conclusion: Because major revenue streams depend heavily on prior year expenditures, statewide trends, and complex reimbursement formulas that are often based on the previous school year, projecting them presents a fair degree of challenges. Furthermore, reductions in expenditure do not always translate into long-term savings; in many cases, lowering costs can reduce the reimbursement amounts we qualify for in future years, since state and federal formulas often assume higher spending levels when allocating aid. As a result, even when we manage expenses responsibly, our revenues may not rise or may even fall relative to what would normally be expected. Given these realities, Lakeland may need to rely more on the tax levy to stabilize funding moving forward. Recommendations: • Continue monitoring fund status and make budget adjustments if significant variances arise. • Use the latest information for 2027 budget development and align projections more closely with historical revenue patterns; anticipate the need for a higher CDEB tax levy. • Evaluate operational reductions that have minimal student impact, acknowledging that some cuts may decrease future revenue. 50 of 109 Walworth County OPEB Trust Performance Review June 30, 2026 EX ECUTIVE SUMMARY T he County’s Other Post Employment Benefits Trust (OPEB) was established to provide for funding and anticipated withdrawals on a continuing basis for payment of OPEB benefits and related expenses; conserve and enhance the value of Trust assets in real terms through asset appreciation and income generation, while maintaining a moderate investment risk profile; and minimize principal fluctuations over the time horizon as defined in the investment policy. All transactions undertaken will be for the sole interest of Trust beneficiaries and defray reasonable expenses in a prudent manner. Assets are to be diversified to minimize the impact of large losses from individual investments. • Walworth County’s OPEB Trust portfolio is currently in compliance with Wisconsin statutes, the Walworth County Code of Ordinances and the County’s Administrative Procedures Manual. • This report is provided biannually to effectively monitor investment results and ensure that the investment policy is being followed. • The OPEB Trust is reviewed separately from our operating investment portfolio, as this portfolio is invested with a di fferent investment philosophy due to its long-term nature. • The rolling one-year OPEB, July 1, 2025 through June 30, 2026 trust return of 13.20% exceeds the actuarial assumption of 5.5% but does not meet the blended benchmark rate of 13.94%. • The select pages attached from the PFM Investment Performance Review include key economic analysis and Trust investment summaries as follows (the full report is available upon request): o 1.2-1.10– Economic outlook and resulting strategy o 2.1 – Asset Allocation and Performance o 2.7 – Financial Reconciliation of plan activity OPEB Portfolio (frequency of withdrawals) Actual Actuarial Assumption1 Health Insurance Premiums (monthly) $ 72,289 $ 202,501 Sick Credits Used (monthly) 104,844 *2 Implicit Subsidy (monthly) 3 132,887 132,774 Total Healthcare Withdrawal $ 310,020 $ 335,275 PFM Asset Management Fees (monthly) $ 3,468 $ - Walworth County Staff Time (monthly) 6,763 - Sick Credit Forfeiture (monthly) 7,713 - Bank of New York Mellon Fees (annual) 7,500 - Actuarial Fees (biennial) 9,275 - Total Fee & Forfeiture Withdrawal $ 34,719 $ - Total Outflows $ 344,7394 $ 335,275 YTD 2026 Rate of Return 6.19%5 5.50% YTD Blended Benchmark Rate of Return6 6.32% n/a Year to Date Return on Investment $ 2,090,685 $ 959,924 06/30/2026 Market Value $ 36,996,7177 $ 36,519,017 1 Per the February 2026 revised Actuarial Valuation Report. 2 The actuarial report does not distinguish between sick credits used and health insurance premiums; they are treated as one number. 3 An implicit subsidy is the assumed higher cost of care for retirees than the premium supports. 4 Net flows on page 2.7 of the PFM Performance Review vary from actual outflows in this table due to fee accruals. 5 Approximate values, calculated based on beginning balance and outflows on page 2.7, not average balances. 6 Blended Benchmark includes funds from domestic equity, international equity, “other” (REIT), and fixed income asset classes. 7 Market Values are determined by our third-party custodian, which may vary due to timing and/or pricing source from page 2.7 of the PFM Performance Review. 51 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management THE ECONOMY • U.S. real gross domestic product (GDP) grew at a seasonally adjusted annualized rate of 2.1% in the first quarter , up from 0.5% in Q4 2025. While personal consumption growth was 0.5%, its weakest pace since 2022, private domestic investment grew 7.9%. It was largely supported by business investment in information processing equipment and software IP, underscoring the impact of AI-related spending. Government spending was up also 4.4%, recovering from a 5.6% contraction, as activity resumed following the end of the government shutdown. • U.S. labor-market conditions remained broadly stable in Q2. The three-month average gain in non-farm payrolls rose to 1 11k jobs, though hiring momentum slowed as the quarter progressed. The moderation appeared industry-specific rather than indicative of broad labor-market weakness. While the unemployment rate ticked down to 4.2%, labor- force participation also fell, suggesting slower labor-force growth, rather than stronger employment gains, was the primary driver of the decline. • Inflation accelerated in the second quarter, as headline Consumer Price Index inflation (CPI) rose 4.2% year-over-year (Y oY) in May, up from 3.3% at the end of the first quarter. Energy prices were the key driver, rising 23.5% YoY, while core CPI rose a more moderate 2.9%. Producer Price Index (PPI) inflation rose 6.5% YoY, the highest rate since late 2022. Core PPI (ex. food, energy and trade services), increased 5.1%, suggesting that inflation pressures broadened across the economy rather than being confined to the energy sector. U.S. Unemployment and Monthly Average Continued Claims Source: Bloomberg. U.S. GDP Growth Source: Bloomberg. Light blue bars indicate actual numbers; dark blue bars indicate fore- casted estimates. 1,650 1,700 1,750 1,800 1,850 1,900 0% 2% 4% 6% 8% Jun-21 Jun-22 Jun-23 Jun-24 Jun-25 Jun-26 Thousands Monthly Average Continued Claims (Insured Unemployment) (Right) Unemployment Rate (Left) 0.5% 2.1% 2.5% 1.9%2.0% 2.0% -2% -1% 0% 1% 2% 3% 4% 5% 6% 7% 8% Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 2021 2022 2023 2024 2025 2026 2027 QoQ% Change, SA, Annualized Source: Bureau of Labor Statistics. 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% Jun-22 Jun-23 Jun-24 Jun-25 YoY% Change Core CPI CPI U.S. Inflation Rate Seasonally Adjusted (SA) 1.2 52 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management -1% 0% 1% 2% 3% 4% 5% 6% Jun-22 Jun-23 Jun-24 Jun-25 Jun-26 Fed Target Rate BOJ Target Rate ECB Target Rate Bank of England Target Rate 30 40 50 60 70 80 90 Jun-22 Jun-23 Jun-24 Jun-25 Jun-26 Index Value (1996=100) WHAT WE’RE WATCHING • The Federal Reserve (Fed) held its target rate at 3.75% through Q2. The Federal Open Market Committee meeting delivered a more hawkish message, removing language suggesting an easing bias, while the updated dot plot shifted from implying a 2026 rate cut to a potential rate hike. Outside the U.S., the European Central Bank hiked rates for the first time since 2023, citing energy inflation across the Eurozone. The Bank of Japan also raised interest rates, marking the highest rate in 31 years, citing concerns that energy related price pass-through could push consumer inflation above the 2% target. • Consumer sentiment recovered from its May low but finished below its March level, with the University of Michigan Survey of Consumers, at 49.5 in June. Manufacturing and services indicators were also in expansionary territory at quarter-end, with the ISM U.S. PMI surveys reporting of 53.3 and 54.0, respectively. • The conflict with Iran and the disrupted Middle Eastern oil supplies have been major market drags since the effective closure of the Strait of Hormuz. Energy alone drove more than 60% of May’s headline inflation, however an interim peace deal brokered in June prompted a sharp pullback in oil prices. The Brent Crude spot price fell to near pre-conflict levels at quarter end. Shipping transit through the Strait has begun also to pick up, though it remains less than half the pre-war average. Any renewed disruption could have an impact on inflation and economic growth. Global Central Bank Rates Source: Bloomberg. U.S. ISM Manufacturing & Services PMI Source: Bloomberg. 46 48 50 52 54 56 58 Jun-22 Jun-23 Jun-24 Jun-25 Jun-26 Manufacturing Services Expansionary Contractionary University of Michigan Consumer Sentiment Source: Bloomberg. 1.3 53 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management DOMESTIC EQUITY • Domestic equity markets advanced sharply in the second quarter of 2026. The S&P 500 Index returned 15.2% for the quarter and 10.2% year to date, while the Russell 3000 Index returned 15.4% for the quarter and 10.9% year to date. • Within the S&P 500, nine of the 11 sectors posted positive returns. Information Technology led performance, returning 31.8%. Industrials also posted strong gains, returning 14.9%. The weakest sector was Energy, which declined 13.4%, followed by Utilities with a near-flat return of -0.5%. • Small-cap stocks outperformed mid-and-large caps during the quarter, with the Russell 2000 Index returning 21.5%, while Russell 1000 Index returned 15.4% and Russell Midcap Index returned 13.8%. Growth stocks outpaced value stocks across all capitalizations, with small caps in particular seeing wider dispersion, as the growth benchmark outperformed the value benchmark by more than 8% for the quarter. This trend reversed in the last month of the quarter, with leadership rotating toward value across all capitalizations, and large cap growth seeing negative returns for the month of June. • According to FactSet Earnings Insight (as of July 2, 2026), the expected Q2 2026 earnings growth is 23.3% YoY, up from 18.8% at the start of the quarter. If this estimate holds, it would mark the second consecutive quarter of earnings growth above 20% and the seventh straight quarter of double-digit earnings growth. Revenue growth is projected to be 12.2%, the strongest pace since Q2 2022, while S&P 500 net profit margins are expected to remain robust at 14.2%, near record levels. Looking ahead, analysts forecast earnings growth of 24.1% for full-year 2026, supported by continued strength in technology and energy-related earnings. • At quarter end, the S&P 500’s adjusted positive forward price-to-earnings ratio stood at 23.1, roughly in line with its five-year average of 23.1. The Russell 2000 Index, which represents small-cap stocks, posted an adjusted positive forward price-to-earnings ratio was 21.0, above its five-year average of 17.5. Source: Bloomberg. S&P 500 Index Performance by Sector Periods Ended June 30, 2026 Source: Bloomberg. *P/E ratios are calculated based on one-year forward estimates and adjusted to include only posi- tive earnings results for consistency. P/E Ratios of Major U.S. Stock Indices* Consumer Disc. Consumer Staples Energy Financials H'lthcare Industrials Info. Tech Materials Real Estate Telecom Utilities QTD 9.3% 0.3% -13.4% 9.0% 8.8% 14.9% 31.8% 2.0% 8.5% 8.3% -0.5% YTD -0.8% 8.0% 19.7% -1.3% 3.5% 20.2% 19.8% 12.0% 11.5% 0.8% 7.7% 1 Year 9.5% 5.5% 29.0% 3.9% 19.9% 27.1% 37.5% 16.7% 11.1% 21.1% 14.2% -20% -10% 0% 10% 20% 30% 40% 50% 10 12 14 16 18 20 22 24 26 28 30 Jul-21 Jul-22 Jul-23 Jul-24 Jul-25 S&P 500 S&P 500 5-Year Average Russell 2000 Russell 2000 5-Year Average 1.4 54 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management INTERNATIONAL EQUITY • International equity markets also posted strong gains in the second quarter. The MSCI AC W orld ex USA Index returned 14.5% for the quarter and 13.7% year to date. Developed ex-U.S. markets, represented by the MSCI EAFE Index, returned 10.8% for the quarter and 9.4% year to date. Emerging markets, represented by the MSCI Emerging Markets Index, returned 24.1% for the quarter and 23.8% year-to-date. • Among the five largest-weighted countries in the MSCI EAFE Index, the MSCI Japan (+14.2%) and MSCI Switzerland (+12.2%) indices outperformed the broader index, while MSCI France (+8.7%), and MSCI Germany (+8.1%), and MSCI United Kingdom (+4.1%) indices underperformed. • Within emerging markets (EM), MSCI Korea (+87.6%) and MSCI Taiwan (+48.9%) outperformed the MSCI Emerging Markets index, while MSCI China (-6.6%) and MSCI Brazil (-8.23%) returned negative for the quarter. • International sector level performance was uneven, with three of the 11 sectors posting negative returns. The leading sector , Information Technology, returned 64.1% for the quarter. Financials returned 13.2% for the quarter, while Energy declined 12.3%, reversing strong gains earlier in the year. • Value and growth stocks both posted positive returns outside the U.S. The MSCI ACWI ex U.S. Growth Index returned 17.0% for the quarter, while the MSCI ACWI ex U.S. Value Index returned 12.2%. Within emerging markets, growth (MSCI EM Growth) returned 26.0%, ahead of value (MSCI EM Value) at 20.7%. • International equity valuations finished the quarter above recent averages for developed markets and near longer-term averages for emerging markets. The MSCI EAFE adjusted positive forward P/E ratio stood at 17.1 versus a five-year average of 15.3, while the MSCI Emerging Markets adjusted positive forward P/E ratio was 12.8 versus a five-year average of 12.9. Source: Bloomberg. MSCI ACWI ex-U.S. Sectors Periods Ended June 30, 2026 Source: Bloomberg. *P/E ratios are calculated based on one-year forward estimates and adjusted to include only posi- tive earnings results for consistency. P/E Ratios of MSCI Equity Indices* Consumer Disc. Consumer Staples Energy Financials Healthcare Industrials Info Tech Materials Real Estate Telecom Utilities QTD 1.4% 3.8% -12.3% 13.2% 2.4% 10.2% 64.1% -1.1% 2.7% -2.8% 0.9% YTD -12.1% 0.8% 12.7% 9.1% -0.8% 10.0% 71.6% 4.2% -1.8% -12.0% 10.2% 1 Year -5.0% 3.0% 24.6% 24.8% 8.6% 19.2% 111.4% 31.2% 1.1% -9.7% 20.9% -20% 0% 20% 40% 60% 80% 100% 120% 8 10 12 14 16 18 20 Jun-21 Jun-22 Jun-23 Jun-24 Jun-25 Jun-26 MSCI EAFE MSCI EAFE 5-Year Average MSCI Emerging Markets MSCI Emerging Markets 5-Year Average 1.5 55 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management FIXED INCOME • The U.S. bond market, as represented by the Bloomberg U.S. Aggregate Index, returned 0.7% in the second quarter of 2026 and 0.6% year to date. Intermediate government/credit bonds returned 0.4% for the quarter, while short-term Treasury bonds, represented by the Bloomberg U.S. Treasury 1-3 Year Index, returned 0.4%. • The Bloomberg U.S. Treasury Index returned 0.3% in the second quarter as treasury yields moved modestly upwards. While the Fed held rates steady, treasury yields moved higher as investors reassessed the potential rate path. The 2-year Treasury yield rose from 3.8% at the end of March to 4.2% at quarter end, while the 10- year Treasury yield rose from 4.3% to 4.5%. The 30-year Treasury yield stayed near flat, rising 4 basis points to 5.0%. As of the quarter end, the market has priced in a 50% probability of a rate-hike at the September meeting. • Credit markets generated positive returns during the quarter. The Bloomberg U.S. Corporate Index returned 1.4%, while the ICE BofA U.S. High Yield Index returned 2.5%. Investment-grade spreads narrowed to 74 basis points (bps) from 89 bps at the end of March, nearing the year-to-date tights of 71 bps set in January. High-yield spreads also narrowed to 270bps from 317bps. Both sit well below their long-term averages. Source: Bloomberg. Returns for Fixed-Income Segments Periods Ended June 30, 2026 Source: Bloomberg. U.S. Treasury Yield Curve 4.2% 4.2% 4.5% 5.0% 0% 1% 2% 3% 4% 5% 6% 6/30/2025 3/31/2026 6/30/2026 3-mo 2-yr 5-yr 10-yr 30-yr Blmbg U.S. Aggregate Blmbg U.S. Treasury Blmbg U.S. MBS Blmbg U.S. Corporate ICE BofA U.S. HY QTD 0.7% 0.3% 0.6% 1.4% 2.5% YTD 0.6% 0.3% 1.0% 0.9% 1.9% 1 Year 3.8% 2.7% 5.2% 4.3% 5.7% 0% 1% 2% 3% 4% 5% 6% 7% 8% 1.6 56 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management LISTED REAL ASSETS • Real estate investment trusts (REITs), as measured by the FTSE NAREIT All Equity REITs Index, returned 10.7% for the quarter and 14.9% year-to-date. Within listed real estate, Office and Lodging/Resorts were the strongest subsectors, returning 34.7% and 36.3%, respectively. The weakest sectors were Data Centers (+7.5%) and Industrial (+5.7%). • Performance of listed infrastructure lagged broader global equities as represented by the FTSE Global Core Infrastructure 50/50 Index, returning 2.3% in the second quarter and 10.7% year to date. The exposure to U.S. midstream energy was a drag for the quarter as energy prices fell in anticipation of a resolution in Iran, while listed infrastructure benefited from global exposure to utilities and transport. ALTERNATIVES • Within private real assets, private real estate, as measured by the NCREIF Property Index, gained 1.2% in the fourth quarter of 2025. This was primarily driven by income return as capital return (price change less any capital expenditures) was flat for the quarter. Eight of the property sectors produced positive total returns. Senior housing continued to lead with a return of 3.3%, up from 2.9% during the third quarter. • According to PitchBook, private infrastructure funds posted returns of 0.5% in the fourth quarter of 2025. Within infrastructure, datacenter demand continued to drive fundraising in Q1 2026. Infrastructure and real estate funds investing exclusively in datacenters and telecom infrastructure collectively raised $26 billion in 2025. • Private debt, as measured by the Cliffwater Direct Lending Index, continued to see steady performance, reporting a 2.1% return for the fourth quarter. Income remained high, delivering a 2.4% return in the fourth quarter. Realized losses remain substantially below their long-term historical average, while unrealized losses increased slightly , signaling a modest pickup in future credit losses. • According to PitchBook, private equity funds returned 3.8% in the fourth quarter of 2025 and have generated an annualized return of 14.2% for the five years. The slowing of private equity fundraising activity extended into Q1 2026, with the strategy’s rolling 12-month fundraising figure falling for an eighth consecutive quarter . Source: Bloomberg. Listed Real Estate Returns by Sector Source: NCREIF , PitchBook, Cliffwater. *The most recent period for which all performance data is available. Industrial Office Retail Residential Diversified Lodging/ Resorts Healthcare Self- Storage Data Centers QTD 5.7% 34.7% 12.3% 14.7% 9.5% 36.3% 14.1% 15.4% 7.5% YTD 8.4% 12.4% 19.5% 7.5% 16.4% 42.8% 20.2% 20.8% 33.2% 1 Year 27.6% 4.6% 26.9% 1.2% 22.9% 57.9% 39.9% 8.7% 25.6% 0% 10% 20% 30% 40% 50% 60% 70% Private Real Estate Private Infrastructure Private Debt Private Equity QTD 1.2% 0.5% 2.1% 3.8% YTD 4.9% 7.5% 9.3% 9.2% 1 Year 4.9% 7.5% 9.3% 9.2% 0% 2% 4% 6% 8% 10% 12% Returns for Private Capital Assets Periods Ended December 31, 2025* 1.7 57 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management Factors to Consider Over the Next 6-12 Months Statements and opinions expressed about the next 6-12 months were developed based on our independent research with information obtained from Bloomberg. The views expressed within this material constitute the perspective and judgment of PFM Asset Management, a division of U.S. Bancorp Asset Management, Inc., at the time of distribution (June 30, 2026) and are subject to change. Information is obtained from sources generally believed to be reliable and available to the public; however, we cannot guarantee its accuracy, completeness, or suitability. Stance Unfavorable to Risk Assets Stance Favorable to Risk Assets Current outlook Outlook one quarter ago PositiveSlightly PositiveNeutralSlightly NegativeNegative 1.8 58 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management Long-Term Strategic Approach to Private Capital/Alternatives The view expressed within this material constitute the perspective and judgment of PFM Asset Management, a division of U.S. Bancorp Asset Management, Inc. at the time of distribution (June 30, 2026) and are subject to change.  Long Term Strategic Approach to Private Capital/Alternatives Recent Trends (as of 2026 Q2)Long Term Strategic View Sub Asset Class • Exit activity continues to improve, supported by recovering M&A and IPO markets, though still below peak 2021 levels • GP led continuation vehicles and secondary transactions remain important liquidity solutions amid longer hold periods • Fundraising remains challenging, but investment activity has stabilized as sponsors deploy significant dry powder • Venture capital activity remains concentrated in AI-related businesses, particularly semiconductors, LLMs, and automation applications Provide attractive returns with lower correlations to public market equities due to their ability to invest in early- stage growth companies or ability to turnaround a struggling firm Private Equity • Private credit continues to gain market share as banks reduce lending exposure and borrowers seek flexible capital solutions • Yields remain attractive versus public credit markets despite ongoing spread compression and increased competition among lenders • Fundraising remains resilient, concentrated in direct lending, while deal activity has moderated from recent peaks • Credit selection remains critical as default rates trend higher and performance dispersion increases across borrowers Provides higher returns than the public market debt due to the ability to customize terms and floating rate structure of most notes Private Debt • Real Estate: Transaction activity continues to recover as price discovery improves; industrial and residential sectors remain more resilient than office properties. Refinancing needs and elevated office stress continue to create opportunities • Infrastructure: Structural demand remains strong, supported by electrification, renewable energy investment, and power grid modernization, while data center expansion and rising electricity demand continue to support long term opportunities Provides exposure to inflation sensitive assets that typically generate returns from a combination of capital appreciation and income generation Real Assets Real Estate Infrastructure • Hedge funds continue to benefit from higher interest rates, supporting carry -oriented and relative value strategies, while elevated market volatility are creating favorable environment • Macro, relative value, and equity long/short strategies are best positioned • Diversification benefits have improved as correlations remain low Expected to lower the volatility and correlation within portfolios while providing access to esoteric strategies Diversifying Assets Hedge Funds 1.9 59 of 109 QUARTERLY MARKET SUMMARY For the Quarter Ended June 30, 2026 Multi-Asset Class Management Investment Strategy Overview The view expressed within this material constitute the perspective and judgment of PFM Asset Management, a division of U.S. Bancorp Asset Management, Inc., at the time of distribution (June 30, 2026) and are subject to change.  Current outlook Outlook one quarter ago PositiveSlightly PositiveNeutralSlightly NegativeNegative CommentsOur Q3 2026 Investment OutlookAsset Class • The U.S.-Iran conflict has largely been resolved following the signing of an MoU, though some uncertainty remains and could affect energy prices and the inflation outlook, thereby impacting risk assets. • Underlying fundamentals remain supportive of positive equity returns, with corporate earnings expected to grow at a high double-digit pace. • Equity market broadening and strong earnings growth led us to modestly overweight domestic small caps in Q1, prior to the U.S.-Iran conflict. The subsequent recovery in valuations led us to close the overweight position and realign portfolios with strategic targets. U.S. Equities Large-Caps Small-Caps • Several major central banks outside the U.S. have begun raising rates in response to near-term inflation pressures. At the same time, relatively attractive valuations and strong earnings growth provide a cushion against rising inflation expectations. • Emerging markets have been strong performers this year, driven by a rally in semiconductor-related companies, particularly in Korea and Taiwan. Earnings and profit margin estimates for EM equities continue to improve, while valuations remain attractive. However, a concentrated return profile, potential Fed rate hikes, and geopolitical uncertainty lead us to maintain an equal-weight allocation. Non-U.S. Equities Developed Markets Emerging Markets • The Fed remains on hold, with its June projections signaling a more hawkish stance. Future rate decisions will be dependent on inflation moving closer to 2%, as energy-related pressures ease. Increased uncertainty around the rate path is expected to weigh on risk assets. • Absolute yield levels remain attractive, while credit spreads are near historical lows. Returns are expected to be driven primarily by yield/carry rather than price appreciation. Strong profit margins, continued issuance, ongoing share buybacks, and active M&A activity point to a healthy corporate environment that remains supportive of credit spreads. • We remain neutral across both duration and credit sectors. Fixed Income Core Bonds Investment Grade Credit High Yield Credit • Listed REITs recovered more strongly than listed infrastructure in Q2 as the economic resilience narrative gained traction. However, the long- duration and rate-sensitive nature of both asset classes leads us to maintain a neutral stance. • In addition to providing diversified sources of return, improving sentiment around AI continues to support data center and utility buildout, creating a favorable tailwind for listed real assets. Diversifying Assets Listed Real Estate Listed Global Infrastructure 1.10 60 of 109 Allocation Market Value ($) % Performance(%) 1 Quarter Year To Date 1 Year 3 Years 5 Years Since Inception Inception Date OPEB Trust - Total 37,067,865 100.00 Walworth County - CDEB 7,039,583 18.99 7.61 6.16 13.04 11.54 5.28 7.40 06/01/2010 Walworth County - LHCC 2,861,990 7.72 7.60 6.16 13.05 11.53 5.28 7.33 06/01/2010 Walworth County - PW 2,150,453 5.80 7.60 6.16 13.08 11.54 5.29 7.35 06/01/2010 Walworth County - Sworn 17,460,923 47.11 7.60 6.16 13.05 11.55 5.29 7.36 06/01/2010 Walworth County - Other Depts 7,554,917 20.38 7.61 6.16 13.05 11.55 5.29 7.38 06/01/2010 Blended Benchmark 7.80 6.32 13.94 11.94 5.69 7.07 06/01/2010 Domestic Equity 12,496,319 33.71 PFM Multi-Manager Domestic Equity Fund - CDEB 2,370,888 6.40 15.44 10.36 22.36 19.01 11.14 13.73 06/01/2018 PFM Multi-Manager Domestic Equity Fund - LHCC 965,281 2.60 15.44 10.36 22.36 19.01 11.14 13.73 06/01/2018 PFM Multi-Manager Domestic Equity Fund - PW 727,047 1.96 15.44 10.36 22.36 19.01 11.14 13.73 06/01/2018 PFM Multi-Manager Domestic Equity Fund - Sworn 5,886,630 15.88 15.44 10.36 22.36 19.01 11.14 13.73 06/01/2018 PFM Multi-Manager Domestic Equity Fund - Other Depts 2,546,472 6.87 15.44 10.36 22.36 19.01 11.14 13.73 06/01/2018 Russell 3000 Index 15.43 10.86 22.81 20.35 12.30 14.60 06/01/2018 International Equity 6,405,353 17.28 PFM Multi-Manager International Equity Fund - CDEB 1,224,128 3.30 12.39 13.29 22.17 17.52 7.06 7.83 06/01/2018 PFM Multi-Manager International Equity Fund - LHCC 494,542 1.33 12.39 13.29 22.17 17.52 7.06 7.83 06/01/2018 PFM Multi-Manager International Equity Fund - PW 372,355 1.00 12.39 13.29 22.17 17.52 7.06 7.83 06/01/2018 PFM Multi-Manager International Equity Fund - Sworn 3,011,309 8.12 12.39 13.29 22.17 17.52 7.06 7.83 06/01/2018 PFM Multi-Manager International Equity Fund - Other Depts 1,303,020 3.52 12.39 13.29 22.17 17.52 7.06 7.83 06/01/2018 MSCI AC World ex USA (Net) 14.49 13.68 27.66 18.82 8.79 8.66 06/01/2018 Asset Allocation & Performance Walworth County OPEB Trust As of June 30, 2026 Returns are net of mutual fund fees and are expressed as percentages. Blended Benchmark: See historical hybrid composition page for details. 2.1 61 of 109 QTR Market Value As of 04/01/2026 Net Flows Return On Investment Market Value As of 06/30/2026 Walworth County - CDEB 6,567,131 (27,061) 499,512 7,039,583 Walworth County - LHCC 2,667,823 (8,578) 202,745 2,861,990 Walworth County - PW 2,002,790 (4,549) 152,212 2,150,453 Walworth County - Sworn 16,306,379 (84,155) 1,238,699 17,460,923 Walworth County - Other Depts 7,060,613 (42,271) 536,575 7,554,917 OPEB Trust - Total 34,604,736 (166,613) 2,629,742 37,067,865 YTD Market Value As of 01/01/2026 Net Flows Return On Investment Market Value As of 06/30/2026 Walworth County - CDEB 6,681,263 (51,663) 409,982 7,039,583 Walworth County - LHCC 2,716,620 (21,357) 166,727 2,861,990 Walworth County - PW 2,037,150 (11,781) 125,084 2,150,453 Walworth County - Sworn 16,616,259 (173,999) 1,018,663 17,460,923 Walworth County - Other Depts 7,223,292 (109,473) 441,098 7,554,917 OPEB Trust - Total 35,274,584 (368,272) 2,161,553 37,067,865 1 Year Market Value As of 07/01/2025 Net Flows Return On Investment Market Value As of 06/30/2026 Walworth County - CDEB 6,313,603 (92,321) 818,301 7,039,583 Walworth County - LHCC 2,563,672 (34,350) 332,668 2,861,990 Walworth County - PW 1,915,289 (14,645) 249,809 2,150,453 Walworth County - Sworn 15,771,767 (347,942) 2,037,098 17,460,923 Walworth County - Other Depts 6,878,893 (208,736) 884,760 7,554,917 OPEB Trust - Total 33,443,224 (697,995) 4,322,636 37,067,865 Account Reconciliation Walworth County OPEB Trust As of June 30, 2026 2.7 62 of 109 County Administration | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4357 (o) | (262) 741-4390 (f) Memorandum To: Finance Committee From: Al Stanek, Transportation Coordinating Committee Chair CC: Mark W. Luberda, County Administrator Gene Bobier, Mobility Manager Date: September 8, 2026 RE: TCC Motion to Support the Proposed 2027 Shared-Ride Taxi Budget During the Transportation Coordinating Committee (TCC) meeting on August 31, 2026, the status of the 2027 preliminary budget with focus on the Shared -Ride Taxi (SRT) program was reviewed and briefly discussed. The committee passed a motion to express their support for the preliminary budget to the Finance Committee. Therefore, I am providing this report to the Finance Committee on behalf of the TCC for the Finance Committee’s deliberations on the County’s 2027 preliminary budget. Mr. Luberda released his preliminary budget recommendation on Transit to the TCC in advance of his actual budget presentation on September 8 th because the August 31 st meeting was the only real opportunity for the TCC to provide input to the Finance Committee. The TCC will not have their next meeting until after the Finance Committee has made their recommendations on making preliminary changes prior to the budget going to the public for consideration at the public hearing where Jessica Conley presents the county budget. Since June 2022, ridership has been trending upwards, and in 2024 we exceeded pre -pandemic levels. There has been an increase of 30% in ridership and 34% in service hours from 2022 through 2025. January through July 2026 had 30,192 rides compared to 23,373 rides for January through July 2025, an increase of 6,819 rides or 29.2%. Comparing 2025 to our projections for 2026, we anticipate ridership to increase approximately 17.5% and service hours to increase approximately 12%. At the July 6th TCC meeting, Mr. Luberda shared that for 2027 the trips trendline for the SRT program projected 56,615 trips. In order to achieve the 56,615 trips within the current contract of 46,563 service hours, the trip ratio (number of rides per service hour) would need to average nearly 1.22 rides per hour. YTD through July the average is 1.17 and the last 12 months (Aug ust 2025 through July 2026) averaged 1.18. We have challenged VIP Services to improve the trip ratio to achieve the 56,615 rides within the 46,563 service hours. There is an opportunity for VIP Services to improve overall trip efficiency metrics based on the new transit operating system that they implemented on May 1, 2026. 63 of 109 The trips trendline projections for 2027 confirmed, based on the rebranding awareness project as well as natural, organic growth, that service hours could exceed the contracted amount of 46,563 hours per year, particularly if the desired efficiency metrics are not fully achieved. For the 2027 SRT budget, we added 931 hours, which is 2% of the 46,563 hours, for a total of 47,494 hours. The extra 931 hours is a precautionary measure should the capacity be needed and would more so apply to the 5 th and final year of the SRT contract, which runs May 1, 2027, through April 30, 2028. This capacity plan is two-fold in that the extra capacity may be needed if improved metrics are not consistently achieved as well as if ridership demand exceeds the projected 56,615 rides. We would need to request a change order with WisDOT to increase the contract maximum to the 47,494 hours. We need to make a decision by early-November if we are going to request the change order so that there is enough time for WisDOT and the Federal Transit Administration (FTA) to approve or deny the request so that we know how many service hours (46,563 or 47,494) we are requesting in our 2027 SRT/PTAP 85.20/5311 operating grant application, which is due December 10th. The decision would take into consideration the outcome of the trip data for Aug ust, September, and October, with September and October historically being the two highest months for ridership. On August 20th, we sent an email to WisDOT advising them of our possible request for a change order. WisDOT advised a change order is possible with FTA approval; however, the FTA views all change orders as a separate Single Source procurement and are heavily scrutinized. Because the SRT contract has already been amended once with a 15% increase, which was the additional hours to add service hours on Sundays, the FTA may see a second amendment as a cardinal change to the original procurement. If we were to request a change order for 2027, we would share with WisDOT that the RFP solicitation for the current contract included language regarding the possibility of adding service hours on Sundays, thus the first change orde r should not have as much bearing or weight in considering the second change order. Please let us know if you require any further information or have any questions. 64 of 109 Information Technology | 1800 County Road NN | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us Memorandum To: Walworth County Finance Committee Cc: Mark W. Luberda, County Administrator Jessica Conley, County Finance Director From: Justin Reynolds, County Information Technology Director Date: September 4, 2026 RE: Request to Apply for Wisconsin Emergency Management (WEM) State Local Cybersecurity Grant Program (SLCGP) Introduction The Infrastructure Investment and Jobs Act (IIJA) established grant funding through the State and Local Cybersecurity Grant Program (SLCGP) to award grants to eligible entities to address cybersecurity risks and cybersecurity threats to information systems. The SLCGP provides funding to state, local, and tribal governments to improve their cybersecurity capabilities. Administered through the federal Department of Homeland Security’s (DHS) Cybersecurity and Infrastructure Security Agency (CISA) and Federal Emergency Management Agency (FEMA), the program aims to help state, local, and tribal governments improve their cybersecurity posture and better protect their networks, systems, and data from cyber threats. Source: https://det.wi.gov/Pages/Cybersecurity_Grants.aspx Source: https://wem.wi.gov/tag/state-and-local-cybersecurity-grant State and Local Cybersecurity Grant Program (SLCGP) The State and Local Cybersecurity Grant Program (SLCGP) is a federal grant administered by Wisconsin Emergency Management (WEM) and Division of Enterprise Technology (DET) that provides support for units of government that meet certain criteria. This funding opportunity can be used on cybersecurity-related activities, including purchase and installation or activation of cybersecurity protection solutions that increase resilience to cybersecurity threats. This is the third round of funding available from the Cycle 3 FY2024 funding. The SLCGP funds available are $4.7M, with an anticipated award of one hundred (100) grants ($100K). There is no local cost share requirement for this funding opportunity. Eligible Applicants are counties, tribes, municipalities, school districts, utilities, councils of government, and other public entities. Federal Emergency Management Agency (FEMA) recently approved and released funds for the second cycle of FFY23 funds and award notifications are in progress. FFY24 30% cost-share was waived. The FFY 24 Notice of Funding Opportunity release date was Monday, August 17, 2026. Grant applications must be submitted by Friday, October 30, 2026. 65 of 109 Information Technology | 1800 County Road NN | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us Walworth County SLCGP Funding Request Approval Walworth Co. does have an established cyber security program, and funding opportunities may target smaller public agencies. Walworth Co. Information Technology (IT) Department is requesting approval to apply for the Wisconsin Emergency Management (WEM) State and Local Cybersecurity Grant Program (SLCGP). If approved, Walworth Co. IT and Emergency Management would apply for one eligible cyber improvement related to the County’s cyber data vault initiative, such as: cyber protection, detection, and response for data backups. As, protecting, securing, and storing County’s data records, operations, and resources will be an ongoing and continuous priority for Walworth County. If you have any questions, please feel free to contact us. Thank you for your consideration and support. JTR 66 of 109 Lakeland Health Care Center | 1922 County Road NN | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-3600 (o) | (262) 741-3682 (f) Memorandum To: Lakeland Health Care Center Board of Trustees Human Resources Committee Finance Committee From: Denise Johnson, NHA Date: August 18th, 2026 RE: Res. No. **-10/26 Authorizing the Creation of a 1.00 FTE Nurse Manager Position at Lakeland Health Care Center ______________________________________________________________________________ Lakeland Health Care Center is requesting early implementation of the Night Nurse Manager position, included in the proposed 2027 budget. This request is being brought proactively due to both emerging operational concerns and the anticipated difficulty in recruiting for this highly specialized leadership role. Over the past year, two serious citations occurred during the night shift. These incidents highlighted a critical gap, the absence of onsite leadership overnight. As a result, staff are left without immediate leadership support, guidance, and accountability during the hours when the facility is most vulnerable. Introducing a Night Nurse Manager will help ensure regulatory compliance, strengthen clinical decision-making, support staff performance, and improve resident safety during overnight hours. This role is essential to maintaining the high standards expected of Lakeland Health Care Center and to preventing future deficiencies. The financial impact of early implementation is manageable. LHCC is projected to return over $1million in payroll savings. Leveraging these savings allows us to address a critical need without increasing overall costs to the County. Given the urgency highlighted by recent citations and the potential recruitment challenges, early implementation is both fiscally responsible and operationally necessary. 67 of 109 1 Resolution No. **-10/26 Authorizing the Creation of a 1.00 FTE Nurse Manager Position at the Lakeland Health Care Center Moved/Sponsored by: Lakeland Health Care Center Board of Trustees, Human Resources 1 Committee, and Finance Committee 2 3 WHEREAS, there are currently 2.00 FTE Nurse Manager positions at the Lakeland Health Care 4 Center; and, 5 6 WHEREAS, management at Lakeland Health Care Center seeks to create a 1.00 FTE Nurse 7 Manager position for the night shift to help ensure regulatory compliance, strengthen clinical 8 decision-making, support staff performance, and improve resident safety during the overnight 9 hour; and, 10 11 WHEREAS, the Lakeland Health Care Center Board of Trustees, Human Resources Committee, 12 and Finance Committee have considered the creation of a 1.00 FTE Nurse Manager position and 13 hereby recommend the creation. 14 15 NOW, THEREFORE, BE IT RESOLVED by the Walworth County Board of Supervisors that 16 the creation of a 1.00 FTE Nurse Manager position at the Lakeland Health Care Center be and 17 the same is hereby approved effective as of October 26, 2026. 18 19 BE IT FURTHER RESOLVED that the County Administrator shall update the appropriate 20 Administrative Procedure to reflect the new FTE count of 3.00 FTE Nurse Manager positions at 21 the Lakeland Health Care Center, 104.75 total Lakeland Health Care Center FTEs, with the 22 Grand Total County FTEs being adjusted accordingly for the overall 1.00 FTE increase. 23 24 25 26 Rick Stacey Susi Pike 27 County Board Chair County Clerk 28 29 County Board Meeting Date: October 13, 2026 30 31 Action Required: Majority Vote Two-thirds Vote X Other ______ 32 Policy and Fiscal Note is attached. Reviewed and approved pursuant to Section 2-91 of the Walworth County Code of Ordinances: ____________________________ _____________________________ Michael P. Cotter Date Jessica Conley Date Corporation Counsel Finance Director Mark W. Luberda Date County Administrator If unsigned, exceptions shall be so noted by the County Administrator. 68 of 109 2 Policy and Fiscal Note Resolution No. **-10/26 I. T itle: Authorizing the Creation of a 1.00 FTE Nurse Manager Position at the Lakeland Health Care Center II. P urpose and Policy Impact Statement: The purpose of this resolution is to authorize the creation of a 1.00 FTE Nurse Manager position at the Lakeland Health Care Center. III. B udget and Fiscal Impact: Passage of this resolution for the creation of a 1.00 FTE Nurse Manager will result in a cost of $23,094 in 2026 and $120,599 annually. In 2026, the cost of this position will be offset by payroll savings from other LHCC vacancies. This position is included in the 2027 budget. I V. Referred to the following standing committees for consideration and date of referral: C ommittee: Lakeland Health Care Center Date: September 16, 2026 Board of Trustees V ote: C ommittee: Human Resources Committee Date: September 16, 2026 V ote: C ommittee: Finance Committee Date: September 17, 2026 V ote: C ounty Board Meeting Date: October 13, 2026 Policy and fiscal note has been reviewed and approved as an accurate statement of the probable policy and fiscal impacts associated with passage of the attached resolution. ____ _______________________________ ____________________________________ Michael P. Cotter Date Jessica Conley Date Corporation Counsel Finance Director Mark W. Luberda Date County Administrator 69 of 109 70 of 109 71 of 109 72 of 109 73 of 109 74 of 109 75 of 109 76 of 109 77 of 109 78 of 109 79 of 109 80 of 109 81 of 109 82 of 109 83 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum T o: Walworth County Finance Committee From: Jessica Conley, Finance Director Date: September 8, 2026 RE: Fiscal 2025 Audit / Report on Federal and State Awards A ttached is the 2025 Report on Federal and State Awards from our audit firm Baker Tilly documenting Walworth County’s compliance with the requirements of federal and state grants received by the County. Commonly referred to as the Single Audit, this report is part of the overall annual fiscal audit. T he audit disclosed no findings of program noncompliance, and the County will therefore continue to be considered a low-risk auditee for next year. This is a significant accomplishment for all departments who administer grants. Maintaining low-audit risk enables us to have a greater chance of selection for new grants. G overnment transparency continues to require more information as both the State and Federal Governments tighten controls over areas such as tracking time spent on eligible grants. Additionally, many grant agencies utilize various reporting software websites which require uploading, reviewing, and approving information by county staff to meet grant requirements. Each agency’s website is a little different than the last, requiring greater administrative effort by staff. F inance staff will be available at your meeting to answer any questions. JC/pjs A ttachment 84 of 109 Walworth County Report on Federal and State Awards December 31, 2025 85 of 109 Walworth County Table of Contents December 31, 2025 Page Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance for Each Major Federal and Major State Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal and State Awards Required by the Uniform Guidance and the State Single Audit Guidelines 3 Schedule of Expenditures of Federal and State Awards 6 Notes to Schedule of Expenditures of Federal and State Awards 13 Schedule of Findings and Questioned Costs 15 86 of 109 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Independent Auditors' Report To the Board of County Supervisors of Walworth County, Wisconsin We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Walworth County, Wisconsin (the County), as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated May 22, 2026. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 1 Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. 87 of 109 Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Madison, Wisconsin May 22, 2026 2 88 of 109 Report on Compliance for Each Major Federal and Major State Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal and State Awards Required by the Uniform Guidance and the State Single Audit Guidelines Independent Auditors' Report To the Board of County Supervisors of Walworth County, Wisconsin Report on Compliance for Each Major Federal and Major State Program Opinion on Each Major Federal and Major State Program We have audited Walworth County's (the County) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and the State Single Audit Guidelines (the Guidelines) that could have a direct and material effect on each of the County's major federal and major state programs for the year ended December 31, 2025. The County's major federal and major state programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. In our opinion, the County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal and major state programs for the year ended December 31, 2025. Basis for Opinion on Each Major Federal and Major State Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and the Guidelines. Our responsibilities under those standards, the Uniform Guidance, and the Guidelines are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the County and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal and major state program. Our audit does not provide a legal determination of the County's compliance with the compliance requirements referred to above. 3 Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. 89 of 109 Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the County's federal and state programs. Auditors' Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Uniform Guidance , and the Guidelines will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the County's compliance with the requirements of each major federal and major state program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, the Uniform Guidance, and the Guidelines, we:  exercise professional judgment and maintain professional skepticism throughout the audit.  identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the County's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.  obtain an understanding of the County's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance and the Guidelines, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal or state program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal or state program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 4 90 of 109 Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and the Guidelines. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal and State Awards Required by the Uniform Guidance and the Guidelines We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the County as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the County's financial statements. We issued our report thereon dated May 22, 2026, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal and state awards is presented for purposes of additional analysis as required by the Uniform Guidance and the Guidelines and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal and state awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Madison, Wisconsin July 30, 2026 5 91 of 109 Federal Pass-Through Pass-Through Agency Assistance Agency or Direct Award Amounts Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients Federal Programs U. S. Department of Agriculture Child Nutrition Cluster National School Lunch Program (NSLP) 10.555 DPI NSL-547 31,528$ -$ Total Child Nutrition Cluster 31,528 - 10.557 DHS 154710 335,393 - SNAP Cluster 10.561 Fond du Lac Co 2025 681,758 - 10.561 DHS 154661 9,112 - 690,870 - Total U. S. Department of Agriculture 1,057,791 - U. S. Department of Commerce Broadband Equity, Access, and Deployment Program 11.035 Milwaukee 7 NTIA-BEAD-2025 12,012 - Total U. S. Department of Commerce 12,012 - U. S. Department of Justice Cannabis Enforcement and Suppression Effort 16.U01 DOJ 2025 2,400 - State Criminal Alien Assistance Program 16.606 DOJ 2025 20,000 - Public Safety Partnership and Community Policing Grants 16.710 DOJ 2025 22,997 - Equitable Sharing Program 16.922 DMA 2025 66,929 - Total U. S. Department of Justice 112,326 - U. S. Department of Transportation Formula Grants for Rural Areas 20.509 DOT WI-2025-030-00 1,003,943 - Highway Safety Cluster State and Community Highway Safety 20.600 DOT PAPG-2025-WALWORTH-0009 17,263 - State and Community Highway Safety 20.600 DOT CPS-2025-WALWORTH CO SVS-00248 8,814 - State and Community Highway Safety 20.600 DOT SBE-2025-WALWORTH CO SD-00057 14,972 - National Priority Safety Programs 20.616 DOT IDE-2025-WALWORTH CO SD-00129 30,594 - Total Highway Safety Cluster 71,643 - Hazardous Materials Emergency Preparedness 20.703 DOT 2025-HMEP-FED-04-13346 8,948 - Total U. S. Department of Transportation 1,084,534 - Total SNAP Cluster State Administrative Matching Grants for Supplemental Nutrition Assistance Program State Administrative Matching Grants for Supplemental Nutrition Assistance Program WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title Special Supplemental Nutrition Program for Women, Infants, and Children See notes to schedule of expenditures of federal and state awards 6 92 of 109 Federal Pass-Through Pass-Through Agency Assistance Agency or Direct Award Amounts Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title U. S. Department of the Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 Direct SLFRP-2146 3,289,636$ 738,100$ COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 DHS 155811 5,694 - Total COVID-19 Coronavirus State and Local Fiscal Recovery Funds 3,295,330 738,100 COVID-19 Local Assistance and Tribal Consistency Funds 21.032 Direct LATCFCO2076 18,232 - Total U. S. Department of Treasury 3,313,562 738,100 U. S. Environmental Protection Agency 66.468 DNR 2024-2025 42,555 - Total U. S. Environmental Protection Agency 42,555 - U. S. Department of Energy 81.128 Direct EECEQ-00364 78,630 - Total U. S. Department of Energy 78,630 - U. S. Department of Education Special Education-Grants for Infants and Families 84.181 DHS 550 89,417 - Total U. S. Department of Education 89,417 - U. S. Department of Health and Human Services 93.008 DHS 2025 5,000 - 93.043 GWAAR 560510 7,262 - 93.043 GWAAR 560513 2,000 - 9,262 - Aging Cluster 93.044 GWAAR 560340 117,844 - 93.044 GWAAR 560343 5,000 - Total Special Programs for the Aging - title III, Part B-Grants for Supportive Services and Senior Centers 122,844 - 93.045 GWAAR 2025 119 - 93.045 GWAAR 560355 125,430 - 93.045 GWAAR 560360 91,549 - Total Special Program for the Aging - Title III, Part C-Nutrition Services 217,098 - Nutrition Services Incentive Program 93.053 GWAAR 560422 21,046 - Total Aging Cluster 360,988 - National Family Caregiver Support, Title III, Part E 93.052 GWAAR 560520 60,417 - National Family Caregiver Support, Title III, Part E 93.052 GWAAR 560523 5,000 - Total National Family Caregiver Support, Title III, Part E 65,417 - Public Health Emergency Preparedness 93.069 DHS 155015 79,602 - Medicare Enrollment Assistance Program 93.071 DHS 560621 2,004 - Medicare Enrollment Assistance Program 93.071 DHS 560622 6,049 - Total Medicare Enrollment Assistance Program 8,053 - Guardianship Assistance 93.090 DCF 3456 17,715 - Special Programs for the Aging - Title III, Part D-Disease Prevention and Health Promotion Services Medical Reserve Corps Small Grant Program Energy Efficiency and Conservation Block Capitalization Grants for Drinking Water State Revolving Funds Special Programs for the Aging - Title III, Part C-Nutrition Services Special Programs for the Aging - Title III, Part C-Nutrition Services Special Programs for the Aging - Title III, Part C-Nutrition Services Special Programs for the Aging - Title III, Part D-Disease Prevention and Health Promotion Services Total Special Programs for the Aging - Title III, Part D-Disease Prevention and Health Special Programs for the Aging - Title III, Part B-Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title III, Part B-Grants for Supportive Services and Senior Centers See notes to schedule of expenditures of federal and state awards 7 93 of 109 Federal Pass-Through Pass-Through Agency Assistance Agency or Direct Award Amounts Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title 93.243 Direct IH79TI081931-01 62,690$ -$ Immunization Cooperative Agreements 93.268 DHS 155020 10,192 - Immunization Cooperative Agreements 93.268 DHS 155022 10,008 - Immunization Cooperative Agreements 93.268 DHS 155809 10,000 - Total Immunization Cooperative Agreements 30,200 - State Health Insurance Assistance Programs 93.324 DHS 560432 6,337 - Promoting Safe and Stable Families 93.556 DCF 3150A 11,235 - Promoting Safe and Stable Families 93.556 DCF 3150B 22,170 - Promoting Safe and Stable Families 93.556 DCF 3306 52,345 - Total Promoting Safe and Stable Families 85,750 - Temporary Assistance for Needy Families (TANF) 93.558 DCF 3645D 87,972 - Child Support Enforcement 93.563 DCF 0701 2,119 - Child Support Enforcement 93.563 DCF 7332F (13,087) - Child Support Enforcement 93.563 DCF 7332R 19,829 - Child Support Enforcement 93.563 DCF 7477 1,208,548 - Child Support Enforcement 93.563 DCF 7482 (10,324) - Child Support Enforcement 93.563 DCF 7506 1,323 - Child Support Enforcement 93.563 DCF 7623 185,218 - Child Support Enforcement 93.563 DCF 7623F (122,244) - Total Child Support Enforcement 1,271,382 - CCDF Cluster Child Care and Development Block Grant 93.575 DCF 0831 6,838 - Child Care and Development Block Grant 93.575 DCF 0840 9,355 - Child Care and Development Block Grant 93.575 DCF 0852 111,602 - Total CCDF Cluster 127,795 - 93.645 DCF 3561 111,025 - 93.645 DCF 3681 9,634 - Total Stephanie Tubbs Jones Child Welfare Services Program 120,659 - Foster Care Title IV-E 93.658 DCF 3396 1,102 - Foster Care Title IV-E 93.658 DCF 3554 29,951 - Foster Care Title IV-E 93.658 DCF 3561 707,402 - Foster Care Title IV-E 93.658 DCF 3568 12,720 - Foster Care Title IV-E 93.658 DCF 3574 539 - Foster Care Title IV-E 93.658 DCF 3588 1,790 - Foster Care Title IV-E 93.658 DCF 3645 72,955 - Foster Care Title IV-E 93.658 DCF 3681 59,380 - Total Foster Care Title IV-E 885,839 - Adoption Assistance 93.659 DCF 3574 5,857 - Social Services Block Grant 93.667 DCF 3561 56,271 - Social Services Block Grant 93.667 DCF 3681 3,696 - Social Services Block Grant 93.667 DHS 561 444,817 - Total Social Services Block Grant 504,784 - Children’s Health Insurance Program 93.767 Fond du Lac Co 2025 40,402 - Substance Abuse and Mental Health Services Projects of Regional and National Significance Stephanie Tubbs Jones Child Welfare Services Program Stephanie Tubbs Jones Child Welfare Services Program See notes to schedule of expenditures of federal and state awards 8 94 of 109 Federal Pass-Through Pass-Through Agency Assistance Agency or Direct Award Amounts Listing Identifying Identifying Federal Provided to Number Name Number Expenditures Subrecipients WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title Medicaid Cluster Medical Assistance Programs - WIMCR 93.778 DHS 2025 817,276$ -$ Medical Assistance Programs 93.778 Fond du Lac Co 2025 12,586 - Medical Assistance Programs 93.778 DHS 878 143,278 - Medical Assistance Programs 93.778 DHS 560152 325,645 - Medical Assistance Programs 93.778 DHS 560155 376,195 - Medical Assistance Programs 93.778 Fond du Lac Co 2025 61,526 - Medical Assistance Programs 93.778 Fond du Lac Co 2025 212,443 - Medical Assistance Programs 93.778 Fond du Lac Co 2025 782,297 - Medical Assistance Programs - School Based Services 93.778 DHS 2025 690,382 - Total Medicaid Cluster 3,421,628 - 93.958 DHS 515 11,004 - 93.958 DHS 569 22,005 - Total Block Grant for Community Mental Health Services 33,009 - 93.959 DHS 515 1,326 - 93.959 DHS 545 67,779 - 93.959 DHS 546 21,404 - 93.959 DHS 570 29,728 - Total Block Grants for Prevention and Treatment of Substance Abuse 120,237 - 93.967 DHS 155820 107,311 - 93.991 DHS 159220 10,226 - 93.994 DHS 159320 33,633 - Total U. S. Department of Health and Human Services 7,501,748 - U. S. Department of Homeland Security Emergency Management Performance Grants 97.042 DMA 2025-EMPG-01-13910 56,794 - Total U. S. Department of Homeland Security 56,794 - TOTAL FEDERAL PROGRAMS 13,349,369$ 738,100$ Maternal and Child Health Services Block Grant to the States Block Grants for Prevention and Treatment of Substance Abuse Control and Prevention Collaboration to Strengthen Public Health Preventative Health and Health Services Block Grant Block Grants for Community Mental Health Services Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Prevention and Treatment of Substance Abuse Block Grants for Community Mental Health Services See notes to schedule of expenditures of federal and state awards 9 95 of 109 Pass-Through Pass-Through Agency Agency or Direct Award Amount State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients State Programs Wisconsin Department of Agriculture, Trade and Consumer Protection Wisconsin Clean Sweep Program - Household Hazardous Waste 115.04 2025 21,092$ -$ Wisconsin Clean Sweep Program - Agricultural 115.04 2025 2,829 - Wisconsin Clean Sweep Program - Prescription Drug 115.04 2025 1,022 - Total Wisconsin Clean Sweep Program 24,943 - Basic Annual Staffing Grants 115.15 9214-24-65-00 203,251 - Land and Water Resource Management Projects 115.40 9214-24-65-00 74,641 - 302,835 - Wisconsin Department of Public Instruction Special Education and School Age Parent Aid 255.101 LEA-100 2,493,181 - State School Lunch Aid 255.102 LEA-107 612 - High Cost Special Education Aid 255.210 LEA-119 253,025 - County Handicapped Children’s Education Board 255.334 LEA-117 1,196,935 - Total Wisconsin Department of Public Instruction 3,943,753 - Wisconsin Department of Natural Resources Electronic Waste Recycling 370.479 2024-12 2,832 - Electronic Waste Recycling 370.479 2025-12 2,890 - State Wildlife Abatement Administration 370.553 20-7255-0044-RA 13,497 - Snowmobile Trail Aids 370.574 & 370.575 S-6049 14,638 - Snowmobile Trail Aids 370.574 & 370.575 S-6142 32,600 - Total Snowmobile Trail Aids 47,238 - Lake Planning Grant 370.663 LMPN15925 12,579 - NPS-Targeted Runoff Mgt-Cost Sharing 370.TF1 TMD6400LY24 138,775 - Total Wisconsin Department of Natural Resources 217,811 - WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title Total Wisconsin Department of Agriculture, Trade and Consumer Protection See notes to schedule of expenditures of federal and state awards 10 96 of 109 Pass-Through Pass-Through Agency Agency or Direct Award Amount State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title Wisconsin Department of Transportation Specialized Transit County Operating Aids (Elderly & Disabled) 395.168 2025 287,044$ -$ Mass Transit Operating Assistance Grant 395.177 WI-2023-030-00 238,304 - Total Wisconsin Department of Transportation 525,348 - Wisconsin Department of Health Services IM Fraud-FPI Non Fed 435.000060 Fond du Lac Co 2025 25,172 - IM State Share 435.000283 Fond du Lac Co 2025 390,639 - IM Fed Share 435.000284 Fond du Lac Co 2025 4,489 - Adult Protective Services 435.000312 312 83,335 - Coordinated Services- County 435.000515 515 47,670 - Community Mental Health 435.000516 516 189,215 - Birth to Three Initiative 435.000550 550 104,799 - Basic County Allocation 435.000561 561 1,672,349 - State/County Match 435.000681 681 232,544 - WIC Farmer's Market 435.154720 154720 1,350 - Communicable Disease Control & Prevention 435.155800 155800 7,100 - Lead Poisoning 435.157720 157720 10,163 - Children's COP 435.000377 377 23,747 - Alzheimer's Family Support 435.000381 381 45,238 - ILSP 435.512000 512000 2,717 - Marketing & Outreach 435.512007 512007 10,686 - Room & Board Opioid Settlement 435.533178 533178 10,675 - 435.560100 560100 776,649 - Elderly Benefit Specialist Program 435.560320 560320 28,215 - 435.560328 560328 7,008 - Senior Community Services 435.560330 GWAAR 560330 8,630 - Congregate Meals 435.560355 GWAAR 560355 52,384 - Home Delivered Meals 435.560360 GWAAR 560360 54,370 - Elder Abuse 435.560490 GWAAR 560490 31,494 - CLTS Waiver CWA Admin GPR 435.000877 877 143,279 - Total Wisconsin Department of Health Services 3,963,917 - Social Services Block Grant - Aging & Disability Resource Center Elder Benefit Specialist Office of the Commissioner of Insurance State Pharmaceutical Assistance Program - Aging & Disability Resource Center See notes to schedule of expenditures of federal and state awards 11 97 of 109 Pass-Through Pass-Through Agency Agency or Direct Award Amount State Identifying Identifying State Provided to ID Name Number Expenditures Subrecipients WALWORTH COUNTY, WISCONSIN SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended December 31, 2025 Grantor Agency/Program Title Wisconsin Department of Children & Families Children First 437.0700C 0700C 30,130$ -$ Food Stamp Agency Incentive 437.0965 0965 3,685 - AFDC Agency Incentives 437.0975 0975 45 - CW Kinship Care Program - Benefits 437.3377A 3377A 32,625 - CW Kinship Care Program - Benefits 437.3377B 3377B 91,125 - CW Kinship Care Program - Assessment 437.3380A 3380A 4,200 - CW Kinship Care Program - Assessment 437.3380B 3380B 9,188 - Youth Justice Innovation Grants 437.3407C 3407C 79,000 - JJ Community Intervention Program 437.3410 3410 25,137 - JJ AODA 437.3411 3411 14,293 - JJ Youth Aids 437.3413 3413 861,533 - Subsidized Guardianship 437.3456 3456 32,900 - Basic County Allocation 437.3561 3561 642,031 - CW Children & Family Allocation 437.3681 3681 48,473 - Child Support State Funding Allocation 437.7502 7502 207,499 - Child Support Medical Support 437.7606 7606 4,017 - Total Wisconsin Department of Children & Families 2,085,881 - Wisconsin Department of Justice Drug Crimes Enforcement 455.225 Racine Co 2025-DJ-01-18513 36,612 - Treatment Alternatives and Diversion Program 455.271 2025-TD-02-19218 111,611 - Victim and Witness Assistance - A Program Cluster 455.532 2025 116,898 - Total Wisconsin Department of Justice 265,121 - Wisconsin Department of Military Affairs Emergency Response Equipment Grant 465.308 DMA 2025-EPCRA-01-13788 7,377 - Emergency Planning Grant 465.337 DMA 2025-EPCRA-LEPC-01-13909 28,958 - Total Wisconsin Department of Military Affairs 36,335 - Wisconsin Department of Veterans Affairs County Veterans Service Office 485.267 2025 17,875 - Total Wisconsin Department of Veterans Affairs 17,875 - Wisconsin Department of Administration Wisconsin Land Information Program 505.173 289-166 1,000 - Wisconsin Land Information Program 505.173 AD259065 19,655 - Total Wisconsin Department of Administration 20,655 - TOTAL STATE PROGRAMS 11,379,531$ -$ See notes to schedule of expenditures of federal and state awards 12 98 of 109 Walworth County Notes to Schedule of Expenditures of Federal and State Awards Year Ended December 31, 2025 13 1. Basis of Presentation The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal a nd state award activity of Walworth County under programs of the federal and state government for the ye ar ended December 31, 2025. The information in this Schedule is presented in accordance with the requi rements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Req uirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guideli nes. Because the Schedule presents only a selected portion of the operations of Wal worth County, it is not intended to and does not present the financial position, changes in net position or c ash flows of Walworth County. 2. Summary of Significant Accounting Policies Expen ditures reported on the Schedule are reported on the accrual or modified accrual basis of accou nting. Such expenditures are recognized following the cost principles contained in the Uniform Guida nce, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Neg ative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are pre sented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accountin g. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both mea surable and available. Available means collectible within the current period or soon enough thereafte r to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incu rred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenu e has been earned and the liability is incurred. 3. GEARS/SPA RC Report Dates The schedule of expenditures of federal and state awards includes adjustments through the March 2, 2026 G rant Enrollment, Application and Reporting System (GEARS) reports and the January 30, 2026 SPARC report. 4. Indirect Cost Rate Walworth County has not elected to use the applicable de minimis indirect cost rate of the Uniform Guida nce. 99 of 109 Walworth County Notes to Schedule of Expenditures of Federal and State Awards Year Ended December 31, 2025 14 5. Pass-Through Agencies Walworth County received federal or state awards from the following pass-through agencies: DPI Wisconsin Department of Public Instruction DHS Wisconsin Department of Health Services DOJ Wisconsin Department of Justice DOT Wisconsin Department of Transportation DNR Wisconsin Department of Natural Resources GWAAR Greater Wisconsin Agency on Aging Resources DCF Wisconsin Department of Children and Families DMA Wisconsin Department of Military Affairs Milwaukee 7 Milwaukee 7 Fond du Lac Co Fond du Lac County, Wisconsin Racine Co Racine County, Wisconsin 100 of 109 Walworth County Schedule of Findings and Questioned Costs Year Ended December 31, 2025 15 Section I - Summar y of Auditors' Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting: Material weakness (es) identified? yes X no Significant deficiency(ies) identified? yes X none reported Noncompliance material to financial statements noted? yes X no Federal an d State Awards Internal control over major programs: Federal Programs State Pro grams Material weakness(es) identified? yes X no yes X no Significant deficiencies identified that are not considered to be material weakness(es)? yes X none reported yes X none reported Type of auditor's report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with section 2 CFR 200.516(a) of the Uniform Guidance or the State Single Audit Guidelines? yes X no yes X no Auditee qualified as low-risk auditee? X yes no X yes no Identification of major federal programs: Assistance Listing Numbers Name of Federal Program or Cluster 20.509 Formula Grants for Rural Areas 21.027 COVID-19 Coronavirus State and Local Fiscal Recover y Funds 93.563 Child Support Enforcement Dollar threshold used to distinguish between Type A and Type B programs: $1,000,000 $250,000 Dollar threshold used to distinguish between DHS Type A and Type B programs: $341,386 101 of 109 Walworth County Schedule of Findings and Questioned Costs Year Ended December 31, 2025 16 Identification of major state programs: State Numbers Name of State Program 255.101 435.000561 435.000681 437.3561/3681 Special Education and School Aged Parents Basic County Allocation (DHS) Basic County Allocation - State Match CW Children & Families Allocation Section II - Financial Statement Findings Required to be Reported in Accordance With Government Auditing Standards No findings were reported. Section III - Federal and State Awards Findings and Questioned Costs No findings were reported. 102 of 109 Walworth County Schedule of Findings and Questioned Costs Year Ended December 31, 2025 17 Section IV - Other Issues Does the auditor's report or the notes to the financial statements include disclosure with regard to substantial doubt as to the auditee's ability to continue as a going concern? yes X no Does the audit report show audit issues (i.e., material non- compliance, non-material non-compliance, questioned costs, material weakness, significant deficiency, management letter comment, excess revenue or excess reserve) related to grants/contracts with funding agencies that require audits to be in accordance with the State Single Audit Guidelines: Department of Agriculture, Trade and Consumer Protection yes X no Department of Public Instruction yes X no Department of Natural Resources yes X no Department of Transportation yes X no Department of Health Services yes X no Department of Children & Families yes X no Department of Justice yes X no Department of Military Affairs yes X no Department of Veteran Affairs yes X no Department of Administration yes X no Was a Management Letter or other document conveying audit comments issued as a result of this audit? Yes X no Name and signature of Principal Justin Hoagland Date of report Jul y 30, 2026 103 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum T o: Walworth County Finance Committee From: Jessica Conley, Finance Director Date: September 8, 2026 RE: Finance Department Announcements and Updates T he following updates highlight key efforts of the Finance Department. S pecial Projects: Vendor Verification Software ($60,000) and Financial Reporting Software ($150,000): As included in the presentation of the Finance Department’s budget, we expect to begin implementation on these projects in October. R egulatory Updates: Social Security Administration Regulatory Letter: With great assistance from Information Technology staff to write reports, we are close to being able to submit the correction file due to the discrepancy in the original file’s title submitted for the 2024 W-2/W-3 information with Social Security Administration (SSA). G FOA Budget Book Award Changes: As described in July and more recently in the Administrator’s Budget letter, Government Finance Officers’ Association (GFOA) has announced major changes to the Budget Book Criteria for the Distinguished Budget award. With their decision to delay the timeline on the new criteria to January 1, 2028, we are in the perfect spot with our new software coming on board to envision a new way to look at budget reporting. We look forward to your feedback on the minor changes we will begin to make this year. The new software should assist in allowing for a more polished product with the ability to write new reports and publish Americans with Disabilities Act (ADA) compliant information to our website. P roposed Changes to Federal Grant Uniform Guidance: The Office of Management and Budget (OMB) received a great deal of feedback from state and local governments regarding proposed changes expecting to issue a final ruling to take effect by October 1, 2026. A proposed Senate continuing resolution could potentially delay expected changes until December 11, 2026. Staff are monitoring as updates are released from Government Finance Officers Association (GFOA) and National Association of Counties (NACo). 104 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) S taffing Updates: 27.55 FTEs (29 employees): All positions currently filled. I f any new information develops, I will share these announcements at the meeting. J C/pjs 105 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) Memorandum To: Walworth County Finance Committee From: Jessica Conley, Finance Director Date: September 8, 2026 RE: American Rescue Plan Act (ARPA) Financial Update Th e 2nd quarter U.S. Treasury reporting information is attached which shows the quarter ended June 30th spending of $720,358 with $76,799 of the entire grant remaining to be spent before yearend. Lakeland Animal Welfare Society (LAWS) Animal Shelter Small Animal Cages LAWS Executive Director has shared that the small dog cages are scheduled to be delivered on September 16, 2026. LAWS staff will then install the cages. The Memorandum of Understanding (MOU) with LAWS expires September 30, 2026, which requires the cages to be installed prior to this date. There is an option to extend the project to December 31, 2026, should the installation of the cages take longer than expected. We will take appropriate contract action if it becomes necessary. Broadband Projects: Spectrum ($500,000) and Edge ($25,000) The County provided some ARPA grant funding as County support to strengthen applications for the State grant awards received by both of these vendors. The U.S. Treasury began requiring additional information for these projects after this award support was provided. Spectrum plans to provide updated information on the remaining 104 location numbers in time for the third quarter reporting, which may include reasons why it will not be available. Edge provided the data earlier this year, but the data was not in the latest federal upload data format which was changed mid-process. We are continuing to request this data in the appropriate format to upload it as required. 2026 A dministrator Approved ARPA Interest Projects The County Administrator has approved 2 small projects under the cost of $10,000 from the County’s ARPA interest expense allocation: 1) P urchase of County tents ($9,570): Three tents were purchased and used for the 250th ce lebration, which will now be available for other uses moving forward for various 106 of 109 Finance | 100 W. Walworth St. | PO Box 1001 | Elkhorn, WI 53121 www.co.walworth.wi.us | (262) 741-4242 (o) | (262) 741-4384 (f) events. The tents will be stored and maintained by Public Works and available to any departments with advance notice of special event needs. 2) Purchase of County Board security cameras (estimated at $9,000): At the request of the County Board, security cameras will be installed for use in the County Board room. 2027 Bu dget Recommendations for ARPA Interest Use The Recovery Grants Fund will remain open through 2027 to allow further progress and spenddown of several ARPA interest projects. Interest earnings will no longer be accrued once the grant is fully spent. This will allow further progress and spenddown of several ARPA interest projects. Projects that remain at the end of 2027 will be transferred at the end of the year to the Capital Projects Fund or other appropriate fund. The following items have been included in the 2027 budget with ARPA interest: Sheriff’s Office: Emergency Management Program Assistant $ 95,306 District Attorney: Admin. Clerk III (casual 20 hrs/wk for 6 months) 11,291 Finance: Purchasing Admin Clerk III (casual 10 hrs/wk) 14,990 Human Resources: Intern 11,630 ARPA Interest Special Project Expense* 100,000 Total 2027 Estimated Remaining ARPA interest $233,217 *The special project expense account will be adjusted at the beginning of 2027 to actual amount remaining to allow continued spending with appropriate budget action. The current 2026 account has $56,100 remaining. The 2027 budget anticipates that some projects may close the year with remaining balances. R ecommendations for LATCF (Local Assistance and Tribal Consistency Fund) Use In addition to the budget amendment brought forward this month for $30,975 to purchase 15 automated external defibrillators (AEDs), the remainder of the $100,000 LATCF funding will be allocated to the following 2027 items: H uman Resources: Recruiting Video $ 25,000 Government Center Training Lab Computer Replacements (15) 14,250 Grave Markers for Unmarked Graves at Potter’s Field (Hazel Ridge Cemetery) 6,809 Estimated remaining LATCF funding $ 46,059 Staff will be available to answer any ARPA or LATCF grant-related questions at the meeting. JC/pjs A ttachment 107 of 109 Walworth County Recovery Grant Actual 2021 to 2Q 2026 + Remaining Obligations Gray designation indicates that project is likely complete. Post Obligation Deadline 2021-2024 2025 2026 2026 2026 2026 Expense Category (EC) Combined YTD Actual YTD Actual 1st Qtr Claim 2nd Qtr Claim YTD Actual Remaining Obligations Actual + Remaining Obligations Public Health (EC 1) Mental Health Services in the Jail 149,156.38 51,455.01 16,269.83 7,274.17 23,544.00 - 224,155.39 Embedded Crisis Liaison Program Expansion (Net Revenue) 436,146.65 - - - - - 436,146.65 Public Health Mobile Vehicle 177,030.79 - - - - - 177,030.79 Mental Health Support for Students and Schools 90,498.03 - - - - - 90,498.03 Drinking Fountain Upgrades in County Buildings 11,318.85 - - - - - 11,318.85 Pandemic Prisoner Transports 175,000.00 - - - - - 175,000.00 County Pandemic Response Supplies 12,384.29 - - - - - 12,384.29 Health Insurance Reimbursement 634,567.57 94,375.04 - 27,810.00 27,810.00 - 756,752.61 Subtotal (EC 1) 1,686,102.56 145,830.05 16,269.83 35,084.17 51,354.00 - 1,883,286.61 Negative Economic Impacts (EC 2) Social Service Organization Grants (United Way) 475,000.00 238,100.00 - 160,900.00 160,900.00 1,000.00 875,000.00 Aid to Tourism, Travel or Hospitality (WCVB) 34,000.00 - - - - - 34,000.00 Tourism Industry Promotion and Development 5,000.00 - - - - - 5,000.00 Veterans Impacted by Pandemic 95,899.48 - - - - - 95,899.48 Veterans Benefit Navigator 24,182.87 - - - - - 24,182.87 Financial Coaching/Economic Assistance 57,000.00 1,600.00 - - - - 58,600.00 Walworth County Housing Authority 160,000.00 - - - - - 160,000.00 Subtotal (EC 2) 851,082.35 239,700.00 - 160,900.00 160,900.00 1,000.00 1,252,682.35 Public Health-Negative Economic Impact Public Sector Capacity (EC3) Emergency Management Program Assistant (Moved to EC 6) 163,572.57 - - - - - 163,572.57 Pandemic Entrance Monitors 104,999.83 - - - - - 104,999.83 WCEDA - Child Care Study 9,500.00 - - - - - 9,500.00 Pandemic-Impacted Court Backlog 90,883.08 39,394.49 - - - - 130,277.57 Subtotal (EC 3) 368,955.48 39,394.49 - - - - 408,349.97 Premium Pay (EC 4) Sheriff's Office Dispatch and Corrections Premiums 54,247.54 - - - - - 54,247.54 Mass Transit Drivers Premium Pay (Moved to EC 6) 164,544.99 - - - - - 164,544.99 Subtotal (EC 4) 218,792.53 - - - - - 218,792.53 Infrastructure-Water, Sewer & Broadband (EC 5) Broadband Expansion-Charter - 500,000.00 - - - - 500,000.00 Broadband Expansion-Edge - 25,000.00 - - - - 25,000.00 Subtotal (EC 5) - 525,000.00 - - - - 525,000.00 Revenue Replacement (EC 6) Transportation Program Vehicles-2023 462,401.38 - - - - - 462,401.38 Transportation Program Vehicles-2024 326,663.13 - - - - - 326,663.13 HR Personnel (Remote Training - Learning Management System ) 26,638.17 - - - - - 26,638.17 IT Personnel (Cybersecurity ) 274,734.80 - - - - - 274,734.80 Pretrial Services Coordination 52,360.95 - - - - - 52,360.95 Management Analyst 43,428.72 - - - - - 43,428.72 Deputy Assigned Squads-2023 307,720.00 - - - - - 307,720.00 Deputy Assigned Squads-2024 312,964.68 - - - - - 312,964.68 Medical Support for Low-income Individuals 414,202.00 203,564.00 34,152.00 61,128.00 95,280.00 36,981.00 750,027.00 Dispatch Staffing 86,692.19 - - - - - 86,692.19 HR Generalist 151,798.86 - - - - - 151,798.86 Buyer 224,529.64 87,897.40 - - - - 312,427.04 Systems Analyst/Developer 84,523.23 - - - - - 84,523.23 Library Service 45,948.00 - - - - - 45,948.00 HR Administration Clerk III 56,248.07 49,818.18 14,271.85 - 14,271.85 - 120,338.10 Sheriff Personnel (Text-to-911/911 System & CAD-to-CAD SWAP ) 122,459.64 - - - - - 122,459.64 108 of 109 Walworth County Recovery Grant Actual 2021 to 2Q 2026 + Remaining Obligations Gray designation indicates that project is likely complete. Post Obligation Deadline 2021-2024 2025 2026 2026 2026 2026 Expense Category (EC) Combined YTD Actual YTD Actual 1st Qtr Claim 2nd Qtr Claim YTD Actual Remaining Obligations Actual + Remaining Obligations Revenue Replacement (EC 6) (continued) SO OT (Emergency Medical Dispatch Automation Swap ) 70,000.00 - - - - - 70,000.00 IT Business Analysts Services 314,164.52 - - - - - 314,164.52 HHS Electronic Health Record System 276,081.00 - - - - - 276,081.00 911 Municipal Radio System Replacement 2,973,715.49 - - - - - 2,973,715.49 911 Center Radio System Replacement 981,304.27 590,114.17 - - - - 1,571,418.44 Walworth County Economic Development Alliance- 123,309.92 86,974.84 4,715.24 - 4,715.24 - 215,000.00 UTVs (2) and trailer (net any trade-in from ATVs (2)) 67,218.08 - - - - - 67,218.08 Clerk of Court - Court Backlog and Consultant 485,504.75 139,495.00 - 75,000.00 75,000.00 - 699,999.75 District Attorney - Law Clerk 49,384.47 89,173.75 - - - - 138,558.22 IT-Upgrades at HHS Auditorim (County Board Room) 13,894.92 - - - - - 13,894.92 CTH O (CTH A to USH 12 North) 2,000,000.00 - - - - - 2,000,000.00 Epidemiologist 14,749.51 - - - - - 14,749.51 Storage Area Network (SAN) IT 126,428.97 - - - - - 126,428.97 Community Action Agency Financial Support - 167,000.00 - 18,000.00 18,000.00 - 185,000.00 Emergency Management Program Assistant (Moved from EC 3) 150,994.52 92,581.60 24,703.17 24,081.70 48,784.87 15,115.22 307,476.21 Emergency Medical Service (EMS) Study 13,250.00 13,250.00 - - - - 26,500.00 Mass Transit Drivers Premium Pay (Moved from EC 4) 13,583.82 - - - - - 13,583.82 Dive Boat - - - 346,164.00 346,164.00 - 346,164.00 Masks and AEDs in Squads 93,258.00 86,871.18 - - - - 180,129.18 LURM-Conservation Tech 17,980.11 86,597.28 - - - - 104,577.39 Health System Analyst - 170,114.74 4,385.26 - 4,385.26 - 174,500.00 LAWS-Small Dog Cages - - - - - 20,000.00 20,000.00 White River Park-Pavillion and Overflow Parking 17,054.00 217,633.10 - - - - 234,687.10 Webster House Repairs 95,508.00 104,492.00 - - - - 200,000.00 IT-Minivan 42,962.02 - - - - - 42,962.02 Risk Management-Safety Equipment 43,834.59 11,705.92 - - - 3,700.00 59,240.51 911 System-County Towers 1,311,322.49 - - - - - 1,311,322.49 Subtotal (EC 6) 12,288,816.91 2,197,283.16 82,227.52 524,373.70 606,601.22 75,796.22 15,168,497.51 Administrative Services (EC 7) County Administrative Support Recovery Grant Manager, Audit, and Consulting 469,349.75 142,428.54 - - - - 611,778.29 HR Generalist 6,539.06 - - - - - 6,539.06 Accountant 26,448.75 - - - - - 26,448.75 Buyer 7,830.69 - - - - - 7,830.69 Systems Analyst/Developer/Temp Help 42,149.78 - - - - - 42,149.78 Municipal Consulting Services 23,782.19 - - - - - 23,782.19 Subtotal (EC 7) 576,100.22 142,428.54 - - - - 718,528.76 TOTALS 15,989,850.05 3,289,636.24 98,497.35 720,357.87 818,855.22 76,796.22 20,175,137.73 Amount spent thru 2Q 2026 20,098,341.51 Social Service Organization Grants (United Way) 1,000.00 Medical Support for Low-income Individuals 36,981.00 Emergency Management Program Assistant (Moved from EC 3) 15,118.49 LAWS-Small Dog Cages 20,000.00 Risk Management-Safety Equipment 3,700.00 Subtotal Remaining Obligations 76,799.49 Total Actual Spent + Remaining ObligationsTotal Actual Spent + Remaining Obligations 20,175,141.00 109 of 109