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September 8, 2026 Committee Of The Whole - Agenda (PDF) 09-08-26 COMMITTEE OF THE WHOLE AGENDA - FINAL.PDF September 8, 2026 Committee Of The Whole - 2027 Walworth County Administrators Budget Book 2027 WALWORTH COUNTY ADMINISTRATORS BUDGET BOOK.PDF 1. Documents: 2. Documents: Walworth County Board of Supervisors | 100 W. Walworth St., Elkhorn, WI 53121 | P.O. Box 1001 www.co.walworth.wi.us | (262) 741-7943 (o) | (262) 741-4390 (f) WALWORTH COUNTY BOARD OF SUPERVISORS MEETING NOTICE COMMITTEE OF THE WHOLE TUESDAY, SEPTEMBER 8, 202 6 AT 3:30 P.M. County Board Room Walworth County Government Center 100 W. WALWORTH STREET ELKHORN, WI Rick Stacey – Chair Sheila Reiff – Vice-Chair A G E N D A Call to Order Roll Call Order of Business • Budget Workshop – Presentation of Administrator’s 2027 Budget Adjournment Susi Pike Walworth County Clerk Posted: August 27, 2026 @ 1:15 p.m. NOTICE: THIS MEETING IS PLANNED TO PROVIDE FOR REMOTE OR OFF -SITE ATTENDANCE BY COUNTY BOARD MEMBERS. THE PUBLIC CAN WATCH THE MEETING STREAMING LIVE AT: https://walworthcowi.portal.civicclerk.com/event/2611/media 2027 Administrator’s Budget _____________________________________________________________________________________ Operating Budget and 2027 – 2031 Capital Improvement Plan Table of Contents County Administrator Budget Message ................................................................ 3 Budget Highlight #1: Property Tax Levy and State’s Levy Limit Cap .............. 20 Budget Highlight #2: Summary of Major Personnel Actions ............................. 22 Budget Highlight #3: Certified Nursing Assistant (CNA) Thrive Initiative ........ 29 Budget Highlight #4: Conclusion of American Rescue Plan Act (ARPA) ........ 32 Budget Highlight #5: Health Insurance Plan Changes and Fund Overview .... 34 Budget Highlight #6: Senior Nutrition Program ................................................... 36 Budget Highlight #7: Opioid Settlement Fund Use ............................................ 37 Budget Highlight #8: County Highway Network – State of Good Repair ......... 39 Budget Highlight #9: County Highway Network – Small Culverts .................... 40 Budget Highlight #10: Strategic Use of Reserves and Contingencies ............. 41 Budget Highlight #11: Budget Process Calendar of Events .............................. 44 Budget Highlight #12: Administrative Holds ........................................................ 46 2027 Administrator’s Budget .................................................................................. 47 2027 Divisional Budget Summary ......................................................................... 48 Personnel Highlights ................................................................................................ 51 Historical Full-Time Equivalents ............................................................................. 52 Capital Improvement Plan ....................................................................................... 53 Capital Improvement Plan Funding Summary ..................................................... 56 2027 – 2031 Capital Improvement Plan ................................................................ 57 2027 Capital Operating Impacts ............................................................................ 65 2027 County Administrator’s Budget Letter September 8, 2026 Honorab le Members of the Walworth County Board of Supervisors and Citizens of Walworth County: The 2027 Ad ministrator’s Budget is largely status quo in many respects. Programs are largely sustained. Staffing is largely maintained, with a small overall decrease. It is, in many respects, a pretty straight forward budget. Upon closer inspection, however, the 2027 Administrator’s Budget incorporates some foundational actions that reveal that the most significant aspects of the proposed budget is the evidence identifying the need for early preparation for the 2028 budget and, secondly, how state revenue actions dramatically, negatively impact CDEB. The B ig Picture and the Property Tax Levy Limit: The 2027 budget has effectively consumed much of our remaining capacity to absorb and withstand the continued chokehold the levy limit has had on local government services for over a decade and a half. The property tax levy is our largest single revenue source at over one-third of our total revenue. Nonetheless, the County effectively has no control over it with the maximum allowable increase being equal to net new construction, meaning the County can only increase the property tax levy by the amount equivalent to applying the property tax to new construction. For tw o years, I have warned of an impending, impactful fiscal constraint to be caused by levy limits: reaching the boundary of sustaining current operations within the levy limits. The 2025 budget explained a forthcoming “slow, strategic balancing of the allocation of levy in a manner that supports sustainable operations while alleviating any potential concerns of an imbalance in overall capital funding.” The 2026 budget reemphasized that “due to levy limits, our future requires a planned reduction in the annual levy funding of the capital plan to allow for greater ongoing support to the operating budget.” Although we have been dealing with levy limits for a long time, that, in my opinion, is the canary in the coal mine. That step is crossing into new territory. This impending threat was re-emphasized in my 2026 budget proposal where I noted that “With less levy supporting the CIP [Capital Improvement Plan] and lower yearend surpluses, the results would be a slow and measured use of capital reserves leading to the potential for borrowing to sustain capital projects by the second half of the 2030’s.” Unfortunately, achieving that extended timeline assumes other potential adjustments and actions are taken within the 10-year CIP as well. Various fi scal actions and some unexpected revenues, however, kept the County away from that position in 2026. In the budget message, I urged you not to think of me as “the budget 3 2027 County Administrator’s Budget Letter boy who cried wolf” when I revealed that the “inevitable has been delayed for another year.” Not so for 2027. That inevitable step of reducing levy support for the CIP in order to sustain operations occurs within the proposed 2027 Administrator’s Budget. The 2026 budget applied $4.6 million of levy directly to the CIP . For 2027, that number is down to $4.1 million. An extra half million dollars of the County’s annual property tax levy revenue needs to be retained in the General Fund to support general operations. Barring unexpected revenues – or other proactive steps – that number could jump to at least $1 million for the 2028 budget. Impacts would escalate thereafter because the current plan for the 2028 CIP applies $2.9 million of levy for road repair, meaning that there is only approximately an additional $1.2 million even available to divert without changing our road funding plan. Al though foretelling, this one action alone is not proof that we have reached the boundary of sustaining current operations within the levy limits. To restrict the CIP levy impact to $500,000, the proposed 2027 Administrator’s Budget took multiple parallel actions that provide further evidence that the strict budget constraints of the levy limit are being reached. The following actions take each of the identified revenues or accounts to nearly the maximum reasonable amount for 2027, leaving only the potential for annual growth to impact upcoming years.  Sa les Ta x revenues lag by several months, so we are historically conservative in making assumptions. This budget incorporates increases for previous years’ greater than normal returns, assumes a 4% increase for 2026, and incorporates a 1.5% increase for 2027. The result is a $1,500,000 (9.5%) increase in budgeted sales tax revenue. Keep in mind, the sales tax is a wholly uncontrollable revenue. Unless you’re the State where a recent change eliminated sales tax on utilities year round, which adds May through October to the exemption and is estimated to reduce annual sales tax revenues for Walworth County by $200,000. It is very unlikely we will see another increase of $1.5 million next year as we already charge the maximum allowable standard county rate of 0.5%. To put the budgeted 2027 increase in perspective, other than where 2021 or 2022 are included in the calculation, pandemic years where billions of federal dollars were rolling into the expenditure stream, there are no two years in a row in more than the last two decades where the combined increase reached $1.5 Figure 1. 4 2027 County Administrator’s Budget Letter million. The 2027 Administrator’s Budget absorbs all of that previously unbudgeted capacity in the system to help sustain the operating budget. It is an appropriate and reasonable strategy because we are protected by the revenue stabilization reserve. If economic downturns create a negative fluctuation, immediate effects could be absorbed.  Int erest income and non-departmental revenues have remained strong, reflecting an increase of $260,000, of which the 2027 budget takes advantage. There is not an opportunity to reasonably squeeze this revenue source further. A few years back this revenue was fast growing in a rising rate environment, so we began budgeting operational investment income at an amount believed to be sustainable over time. Excess amounts that would be more subject to fluctuation were budgeted directly in the Capital Projects Fund to fund projects. From an operating budget perspective, therefore, we annually already push these line items to an appropriate level. Additionally, this budget takes advantage of the recent ordinance change to budget investment income to offset operations in the Lakeland Health Care Center Fund where interest was previously directed to their capital reserves.  Regi ster of Deeds Real Estate Transfer Fees have increased $164,000 or 23.1 percent. As another uncontrollable revenue, this line item was routinely held at a very conservative level. Following prior years’ level of caution, this revenue source would have been included at about $150,000 less. Annually, receipts over-performed and returned excess revenues that became part of the excess yearend fund balance. The intent each year going forward is to budget the upcoming year at the current year’s projection. Closing this gap in this manner will leave only routine annual increases or decreases to adapt to or adjust for each year.  Wisconsi n Medicaid Cost Reporting (WiMCR) is arguably the least controllable of any of the major revenues. This revenue is a yearend reimbursement from the Wisconsin Department of Health Services. Historically, the receipts are significant but can vary wildly. Figure 2. WiMCR Cost Reporting 5 2027 County Administrator’s Budget Letter The State does not provide any clear or reliable information on what to expect. There is no formula or way to estimate what might be received. Also, when received so late in the year, it is too late to adjust the HHS departmental budget to any shortfall. As such, the revenue is historically budgeted very conservatively. The 2027 Administrator’s Budget, pushes the appropriation an additional $50,000 and sits at the edge of conservative, thereby increasing the risk of a shortfall.  A Gene ral Fund contingency appropriation of $600,000 is annually established in the County budget. Our strong operating and budget practices generally expect departments to resolve appropriation shortages within their budget before seeking use of contingency. Due to this practice, the contingency appropriation is rarely used and, as such, often ends up as part of the year end return to fund balance. Ordinances do allow fund balance to be used for certain identifiable purposes, such as starting up a new pilot program or closeout costs for existing programs; thus, a change was adopted during 2026 to allow up to $600,000 of fund balance to be used for contingency with the assumption that changes would be required in future budgets if reserves were required for operational needs. For 2027, the $600,000 is funded with $400,000 in new levy while the remaining $200,000 is funded with fund balance from the General Fund. This allows the $200,000 in levy to support operations instead of returning as a yearend addition to fund balance as has happened almost every year.  Sala ry Savings appropriated as a planned reduction to payroll costs have nearly been pushed to the maximum. The large departments are appropriated at the maximum ordinance allowance of 3 percent. Health and Human Services (HHS) has increased their salary savings but remains below 3 percent due to their low turnover rate and the greater need to provide flexibility in dealing with programmatic changes, often driven by state changes or uncontrollable, peaking service demands. Additionally, HHS’s high level of grant supported positions means that some salary savings will likely be offset, at least partially, by reductions in grant revenues. Similarly, the stability of teacher contracts restricts CDEB’s ability to appropriate the full 3 percent. Small departments generally do not have a salary savings appropriation reduction since turnover occurs haphazardly across the small departments. The t able below reflects the increase in budgeted salary savings which realistically is representative of the maximum practical salary savings. As such, future year applications Department Payroll Savings % of Pay roll Payroll Savings % of Payroll Sheriff's Office 822,000$ 3.0% 860,000$ 3.0% Health & Human Services 345,000 1.6% 448,961 2.0% Lakeland Health Care Center 150,000 1.3% 361,000 3.0% Highway 177,000 3.0% 187,000 3.0% Facilities 70,000 3.0% 66,000 3.0% Children w/Disabilities Ed Bd 253,000 2.5% 240,000 2.4% Total County-wide 1,817,000$ 1.8% 2,162,961$ 2.1% 2026 Budget 2027 Budget Figure 3. Salary Savings 6 2027 County Administrator’s Budget Letter will be limited to 3 percent of salary growth in the large departments. The result for 2027 is that approximately $345,000 of the growth in budgeted salary savings pushes this category to its practical limits. Future growth will be limited to modest increases attributable to 3 percent of the growth in salary and wages.  Fines a nd forfeitures are largely controlled by the State which provided some court rate increases allowing for a $35,000 increase in the 2027 budget for bail forfeitures. The Wisconsin Counties Association and others are advocating for statutory changes to these rates, but the County cannot rely on any additional, substantive increase and must wait for further directions on if additional State changes will affect our share of these revenues.  Youth C orrections Contingency is a new contingency balance allowed for after an ordinance change earlier in the year. Expenses for youth corrections are very difficult to estimate or anticipate. Daily costs are currently $758 per day, which equates to a potential annual cost for one individual of $276,670. Although this is a mandatory service, its occurrence has been infrequent in recent years due to the Health and Human Services Department’s (HHS) efforts to secure viable alternative placements. Having no available appropriation, however, has an uncomfortable degree of risk. Alternatively, establishing a sufficiently large appropriation which might frequently go unused further restricts operations, which is what we are trying to preserve. Therefore, for 2027, a portion of yearend 2025 funds returned by HHS are recommended to be used to fund this newly established Youth Corrections Contingency. In this manner, if qualifying expenditures occur, the County is prepared and still using resources initially intended for HHS services. This allocation of fund balance is set at $276,670 for 2027. For the proposed 2027 Administrator’s Budget, these strategies squeezed over $2.3 million dollars of additional operational capacity out of these areas as compared to the 2026 budget and before. The CIP levy still has $4.1 million available that could be subject to further reductions and applied to operating purposes in future years. Importantly, for each of the remaining areas, the cushion is being entirely absorbed. Barring unusual circumstances, these jumps are one-time actions. Most will likely continue to experience moderate annual growth that can support each future budget, but not nearly to the degree achieved for this 2027 budget. The most supportive, for example, will be sales tax which has proven to be a vital portion of annual budgeting. The average year-to-year growth in sales tax the last three years has been around $611,000, which is considerably less than the 2027 $1.5 million budget increase. There i s a second, significant impact of nearly all of the above items: absorbing the increased capacity of each of these areas in order to support the operating budget also eliminates the annual rollover of the excess revenue that typically supports capital projects. In 2027, the CIP takes a levy reduction hit. In 2028 and beyond, it should be expected that the CIP will also take a yearend rollover hit. CIP fund balances will need to be monitored closely as direct levy support and yearend rollovers are both reduced. 7 2027 County Administrator’s Budget Letter These actions outlined above comprise the primary highlight of the 2027 Administrator’s Budget. Having identified this impending fiscal challenge for future years, I will – before this budget letter is over – present a proposal for addressing the challenge head on. First, however, there are other highlights of the 2027 budget that are worth identifying and merit discussion. The T ax Levy and the Government Finance Officers Association: I will lead off with the annual discussion on everything you need to know about the property tax levy: 1. The property tax levy limit constraint remains in place. 2. The net new construction growth for the operational levy limit is 1.346 percent. 3. The 2027 budget uses the full property tax levy allowable under the law. That r eally is all you need to know about the levy. It is no longer a funding source over which we have control. Although noteworthy and our largest single revenue source, the amount of its annual increase does not even cover the rising cost of health care. Nonetheless, I imagine there are those who would like to see the nitty-gritty details and gaze upon the levy tables that I bring forth every year. Those are available and incorporated in the budget book as 2027 Budget Highlight #1, “Property Tax Levy and State’s Levy Limit Cap.” This is part of a new strategy that is being introduced this evening for presenting information concerning the budget. As you are all aware, the Government Finance Officers Association (GFOA) is the leading professional organization for government finance officers, which seems appropriate. Each year, for the last 22 years, Walworth County has been the proud recipient of the Distinguished Budget Presentation Award. This year, with great pomp and questionable circumstance, they announced an entire restructuring – a wholistic reconfiguration -- of all aspects of their award process. We have been working peevishly – I mean feverishly – to address the GFOA’s expectations. Our strategy was conceptually developed, and Finance Director Conley and I were initiating implementation when, as abruptly as it was announced, it was postponed for a year. From my perspective it seems as though they had gotten over their skis, as they say, and had not fully engaged the GFOA masses. The one year delay by GFOA just gives us more time to fully implement and develop our approach to enhancing the Walworth County budget process. The GF OA’s changes are worth discussing because it is intended to address the manner by which elected officials and the public obtain information about the local governmental budget. In the briefest summary possible, the GFOA has stated the following: “To r eceive the award, governments are expected to demonstrate their ability to effectively communicate budget information and tell their story to external audiences….GFOA updated the award criteria and focus of the program to include all budget communications including the budget document, websites, dashboards, multimedia, and other forms of communications between a government and its elected representative, the public, or other external stakeholders.” 8 2027 County Administrator’s Budget Letter Our ap proach will be to potentially shorten the budget letter and presentation and focus more on the biggest stories of the budget. Other key topics will have short, 1 or 2, maybe 3, page, issue summaries or FAQ’s developed. We are calling them “Budget Highlights.” A few are included in this 2027 Administrator’s Budget document. Others will be developed and provided at the October committee meetings, which makes them part of the publicly available committee packets. A new webpage will be included on the Finance Department’s site where all of the information about the budget will be made available, hopefully in an increasingly engaging and tempting way. Department budget presentations, such as the CIP presentation provided by Director of Public Works and Highway Commissioner Rich Hough, will be clipped from the recording of the meeting and included on the website or a direct link to the portion of the video will be included. Overall, more information will be provided, but it will be provided in digestible pieces from multiple directions, in multiple formats, and designed for multiple audiences. These are the kinds of actions the GFOA would like to see. That i s the start of our plan to help you more quickly find details about what interests you most (and to win our 23rd consecutive budget award). Less at a time, but more overall. Budget, budget, everywhere. As such, relative to the property tax levy and for the purpose of this initial presentation of the 2027 Administrator’s Budget, the three bullet points identified above tell you the highlights and critical news about the levy: levy limits remain, net new growth is 1.346%, and this budget incorporates the allowable levy increase. If you want more information about the changes in the levy or historical growth, that information is conveniently and readily available as Budget Highlight #1 and, soon, on the county’s website. Chil dren with Disabilities Education Board (Lakeland School): At the beginning of this budget letter, I referenced that State revenue actions dramatically, negatively impact CDEB, making it one of the two most significant aspects of the proposed 2027 Administrator’s Budget. State Aids for schools and CDEB’s are very difficult to estimate. General CDEB Aid, Categorical Aid, High Cost Aids, and Medicaid reimbursements comprise the categories. The formulas and/or inputs are not clear, and whether or not there is sufficient funding for the State to provide the funding they said they would is generally unknown because, for example, actual expenditures of all the school districts can influence distributions. Lakeland School, for example, gets penalized in the General CDEB Aid category because our property values are higher than the other two CDEB-qualified counties. From 2016 t hrough 2021, total state aids outpaced budgeted state aids by an average of over $500,000 per year. For 2022, the County budgeted an amount ($4,933,181) slightly below the 2021 actual and used part of that now-budgeted amount to reduce the tax levy by 4.95 percent. Nearly the same thing occurred for 2023: the County anticipated a nominal increase, a slightly larger increase came through, and the County had again reduced the levy by another 4.64 percent. For 2024, the County was again led to expect an increase of around $260,000 and budgeted yet another reduction in tax levy of 4.86 percent or approximately $270,000. Both Categorical Aids and General CDEB Aids saw a drop, however, and total state aid came in short around $333,000. Other budget variances absorbed that shortage without issue. 9 2027 County Administrator’s Budget Letter Chall enges from changing and inconsistent state revenues and three years of levy reductions started to create noticeable issues in 2025. For 2025, the County stabilized its budgeted amount to around the 2024 level but had to increase the levy by 7.67 percent. The 2025 levy remained more than $445,000 lower than it had been in 2021, the year prior to the three years of levy cuts. Unfortunately, the State did not fully fund Categorical Aids to the level expected, so despite a small increase, the budget shortage was over $260,000. The problem was exacerbated by a significantly greater cut than expected for General CDEB Aid, which resulted in an added shortage to budget of over $460,000. Despite the shortages, the CDEB did close 2025 with a positive transfer to fund balance. For 2026, we have already made an initial report that General CDEB Aids are anticipated to be short by over $140,000, despite our having reduced our budgeted expectations by nearly 20 percent. Medicaid, however, which has been budgetarily stable, is expected to come in more than $100,000 short, falling to its lowest level since 2019. 2027 bec omes challenging to estimate as well. The funding level that the State says it will fund, from a percentage basis, is unlikely to be supported. There was an effort by the Governor and current House of Representatives leadership to fund the special education shortages, but it fell two votes short of passing. Despite a desperate level of cuts, the proposed 2027 Administrator’s Budget increases the levy by 7.84% to $6,356,537, which is just 2 percent above the 2021 levy that preceded the three successive years of levy reductions. The 202 7 CDEB budget incorporates a significant number of cuts or levy saving actions, as identified below.  Eliminated the vacant Vice Principal position, reducing the senior administrative leadership team from the historic level of 5 to 4 and adding an increased level of challenge in responding to classroom calls for support in significant episodes of student dis-regulation. (Savings of $153,572)  Unfund the Art Teacher position for full year. (Savings of $74,553) Figure 4. CDEB State Aid Revenues and Tax Levy (in thousands) General CDEB Aid Actuals General CDEB Aid Budget Categ- orical Aid Actuals Categ- orical Aid Budget High Cost Actuals High Cost Budget Medicaid Actuals Medicaid Budget Total State Aid Actuals Total State Aid Budget Tax Levy Tax Levy % Change 2016 1,905 $ 1,734 $ 1,927 $ 1,924 $ 85$ 118$ 251$ 86$ 4,168 $ 3,862 $ 7,312 $ 2017 2,219 1,801 1,855 1,861 322 120 305 204 4,701 3,986 7,003 -4.24% 2018 2,058 1,833 1,802 1,853 338 173 572 204 4,770 4,063 6,496 -7.24% 2019 1,703 1,698 1,828 1,666 333 309 594 254 4,458 3,926 6,073 -6.51% 2020 1,625 1,700 2,013 1,701 467 310 631 550 4,736 4,261 6,165 1.52% 2021 1,711 1,609 2,012 1,843 593 350 646 550 4,962 4,352 6,231 1.07% 2022 1,565 1,796 2,178 2,057 380 450 772 630 4,895 4,933 5,922 -4.95% 2023 1,742 1,700 2,437 2,254 263 400 630 700 5,072 5,054 5,647 -4.64% 2024 1,550 1,750 2,341 2,517 263 350 828 700 4,983 5,317 5,373 -4.86% 2025 1,197 1,667 2,493 2,755 253 264 690 700 4,634 5,386 5,785 7.67% 2026 1,208 1,356 3,167 3,128 330 435 517 700 5,221 5,619 5,894 1.89% 2027 1,200 3,277 390 600 5,467 6,357 7.84% * 2026 Cate gorical Aid amount is projected 10 2027 County Administrator’s Budget Letter  Unfund a currently vacant Teacher positions until 2027-2028 school year. (Savings of $48,000)  Underfill 0.20 FTE of an Occupational Therapist (savings of $22,145) and 0.25 FTE of Speech-Language Pathologist (savings of $8,276) to accommodate employee requests.  Eliminated summer school, including summer school transportation hours and related school nurse hours. (Savings of $102,915)  Reduced hours for the part-time, contracted Psychologist, which also negatively impacts the response team. (Savings of $19,000)  Funded Early Child transport with fund balance while the County works to transition this unique transportation cost to the school districts, as is consistent with all other transportation costs. An Administrative Hold has been applied on this to challenge the Director of Special Education to identify any potential options or alternatives for 2027. (Use of fund balance for $43,000)  Funded the Student Resource Officer through an increase in State revenue as if some portion of the special education funding that recently failed gains support after the election in time for the 2027-2028 school year. If the State does not fund General Categorical Aids up to the 41 percent level (from 39.4), the CDEB budget for 2027 will be short, and the SRO position will be at risk of being eliminated for 2028 and fund balance will likely end up being used for 2027 expenses. (Increased revenue by $79,953)  Eliminated smaller line-item appropriations associated with the following: $4,600 in operating supplies, $5,876 for the summer literacy training, $9,371 from the internal mentorship program by reducing staff member participation from 21 staff members to 12 staff members, and $7,100 by transitioning camp from a remote location to an in- house activity. Furthe r staff cuts are, I believe, not reasonable given the needs of the students and our responsibilities to the districts. This was investigated carefully, and I do not believe it is a viable option. The plan to target additional tuition students, students from outside our partner school districts whose outside district pays the full costs of tuition, is starting to have some limited results, but it is a slower process than hoped. A Children’s Long-Term Support program (CLTS) has been budgeted, with an Administrative Hold, as a fiscally net neutral option. This potential summer program aims to provide an activity program for children who are our students during the school year in order to provide respite opportunities for the children’s caretakers. This State program has the potential to be a revenue generator, but we are still in the investigative stages. The CDEB bud get and program will need continued and ongoing scrutiny. Nonetheless, if you ask me what more I would cut to reduce the levy impact, I will struggle to find anything of substance that would not significantly and negatively impact the care and education of the students or the programmatic expectations of our partner districts. I would then point out that the levy proposed for 2027 is only two percent above that applied in 2021. Two percent in six years. For each $300,000 in home value, a preliminary estimate is an added cost of $5.42 per year compared to 2026. I am sensitive to any increase in property taxes, which is why we 11 2027 County Administrator’s Budget Letter worked so hard on this budget to apply the cuts that we have. If asked by a tax-paying resident of a partner district how I can justify the increase, I would first invite them on a tour of the school. If that alone did not resolve their question, I would provide them with the same explanation I provide here. Pers onnel Highlights: As shown with CDEB, local government is a labor-intensive operation, and labor costs are the County’s largest single expense. As such an overview of significant changes is worthwhile. Please note that the CDEB changes are significant and were discussed above. There are also a number of smaller changes [for example reclassifications, title changes, reductions of a full-time equivalent (FTE) by a small portion such as .2 FTE, or unfunding of a vacant position] that don’t need prime real estate in this overview. For those that want the fine detail of all personnel transactions, please see Budget Highlight #2, Summary of Major Personnel Action.” Overa ll, there was a net reduction in positions by 4.85 FTE. Of that reduction, 2.05 FTE are for actions that have already occurred, including the elimination of Birth-to-Three (which is becoming a contracted service) as per the 2026 budget directive (less 3.80 FTE) and the addition of Economic Support Lead Workers during 2026 (plus 1.75 FTE). The other primary reductions are as follows:  Recept ionist/Clerk from Health and Human Services (HHS) - Eliminate a vacant position as operational efficiencies now allow the team to manage the workload without the need to refill this role. (less 1.0 FTE)  Court Services Specialist from HHS - A current employee in a 0.50 FTE position will be transitioned into a vacant 1.00 FTE Court Services Specialist role. The 0.50 FTE will then be eliminated as operational efficiencies to allow the team to manage the workload without the need to refill the part-time role. (less 0.50 FTE) New p ositions of note are as follows:  Nurse Manager (night shift) to LHCC - Add a manager position to the night shift to ensure continuous clinical oversight, staff support, patient safety, regulatory compliance, and rapid decision-making during the highest-risk hours of operation. (plus 1.0 FTE)  Administrative Clerk II to the Clerk of Courts - A department restructure from 2026 eliminated 2 Clerk of Courts positions overall. One Administrative Clerk II is being returned to the budget at the request of the courtroom judges to meet court demands. This item has already been presented to committees. (plus 1.0 FTE)  Legal Assistant I to District Attorney – Eliminate a 0.5 FTE, ARPA-interest funded position while adding a 1.0 FTE position to assist the District Attorney's Office to support the recent addition of an Assistant District Attorney (ADA) by the State and the County’s addition of a Law Clerk in 2026. The Legal Assistant I essentially fills in the vertical support structure for the new ADA that is necessary to aid in the rising caseload and maintain the high standard of work. (net plus 0.5 FTE) 12 2027 County Administrator’s Budget Letter Creative staffing decisions accepted from Department Heads that both add and delete positions or address unique circumstances.  Land Use and Resource Management (LURM) is looking to eliminate an Administrative Clerk III, which allows the duties to be redistributed to other staff members. Those positions will require a position reclassification but between both actions there is a net 1.0 FTE reduction.  HHS is looking to eliminate a previously unfunded vacant Children and Families Case Manager position and replace it with an added Mental Health Navigator position funded 50% from opioid settlement funding and 50% from an agreement with a local school district. In the event the agreement with the school district is not reached, the position will not be filled due to lack of funds. A net zero FTE change with a net zero levy impact could result in significant program benefits for the County and the school district if the partnership works.  The Certified Nursing Assistants (CNA) Thrive program was presented to the LHCC Board of Directors at their July 2026 meeting. CNA vacancies during critical weekend hours are significant and have proven very challenging to fill. They create operating problems for resident care and create significant management burden. Following the results of an independent consultant’s assessment, the LHCC leadership team presented the LHCC Board of Directors a series of strategies to address the challenges. I am now recommending approval subject to an Administrative Hold. Please see 2027 Budget Highlight #3 for the details about the CNA Thrive Program.  A few continued ARPA-interest funded positions remain in the 2027 Administrator’s Budget and are discussed in the 2027 Budget Highlight #4 regarding the conclusion of American Rescue Plan Act (ARPA) funding. Each of them is scheduled to end during 2027 except for the Emergency Management Program Assistant. That position is one that will require further review as part of the 2028 budget investigation plan that is presented later in this document. The Cl assification and Compensation Study and Health Insurance: The 2027 Administrator’s Budget provides, I believe, appropriate and sufficient funding for the County Board to ultimately be able to implement pay plans and a compensation structure that meet its pay philosophy and policy intent, which are both yet to be determined. It does this by incorporating sufficient appropriations to accommodate a reasonable and appropriate across- the-board market adjustment and adjustments for individuals where the results of the review determine their position merits an additional adjustment against the market. Most c lassification and compensation studies do find that the majority of individuals are appropriately classed and appropriately compensated by the current, existing compensation structure. As a result, approximately eighty percent of the funding is already allocated to department budgets. Approximately twenty percent, therefore, is appropriated as a lump-sum amount. In conjunction with the County Board’s ultimate adoption of a new classification and compensation plan, a long budget modification will need to be approved by at least two-thirds of County Board Supervisors to reallocate the lump-sum appropriation as needed. 13 2027 County Administrator’s Budget Letter Although employees are used to receiving across-the-board market adjustments, often referred to as cost-of-living adjustments (which are actually a sub-category or component of across-the-board market adjustments), annually at the start of the year, there is no absolute rule as to when they occur. Labor contracts for example routinely have what are called “split increases,” where part of the increase is provided at one point in the year and the remainder at a later point in the year. There are lots of strategies and variables that can be employed or adjusted to fairly implement a new pay structure as best accommodates the overall process. Beyond just considering the cost of the study, the County has invested considerable time and effort at the Human Resources, operating department, and employee levels in providing the consultant with the information they need to move the process forward. The County Board deserves and should expect ample time to make an informed and reasoned policy determination. The c onsultant, Cottingham Butler, is prepared to have its first meeting with the County Board to discuss preliminary results and to present a discussion on pay plan philosophy and get input and direction on the County Board’s thoughts on pay plan philosophy. They will then go away for a bit and come back with a series of recommendations and documents as provided for by our service contract. I did not want that process to interfere with the September regular committee meetings where the proposed 2027 Administrator’s Budget is presented and discussed. Nonetheless, to keep things moving and to have some initial discussions while the 2027 budget remains under deliberation, I have recommended the County Board Chair call a special Committee of the Whole meeting to focus on this topic and hear from and provide input to Cottingham Butler. That meeting is tentatively scheduled for Monday, September 28 th, at 5:00 p.m. That allows for the potential for further discussion at the October Human Resources Committee meeting or other committees as determined appropriate. One ad ditional item worth addressing under this topic is not addressed directly in this budget but could be addressed by separate action by the County Board that would happen concurrently with the adoption of the budget. This is a topic that could begin discussion at the September and October Human Resources Committee meetings. The issue has to do with health insurance adjustments. The expectations for adjustments to the 2027 health insurance plan and health insurance ratios and rates were provided to the Human Resources Committee in July, and they have not changed in this budget as it is being presented. Therefore, if you want to see that detail, please consult the 2027 Budget Highlight #5 titled “Health Insurance Plan Changes and Fund Overview.” Heal th insurance plans and rates are adjusted at the start of the year. Employees pay their employee share of the premium the month prior to coverage, meaning an employee pays in December for the coverage they receive in January, etc. Relative to the Classification and Compensation Study results, if the County Board does not fully complete their review and adoption and then Human Resources and Finance have not completed the administrative steps of implementing County Board approved pay plan prior to budget adoption in early November, which I do not anticipate will occur, employees will experience health insurance contribution increases prior to receiving the typical January wage adjustment. That does 14 2027 County Administrator’s Budget Letter usually happen already for December, but the wage adjustment has typically been approved. The employee knows it is coming. As par t of the budget adoption and the timelines for the classification and compensation plan process, I am recommending the County Board consider delaying implementation of the increased employee share of health insurance rates beginning with the anticipated December increase. The 2026 classification and compensation study implementation and health insurance contingency appropriations are sufficient to fund up to a four month delay in health insurance premium increases. The Health Insurance Fund, however, needs to be made whole for the anticipated revenue. The County Board could approve a resolution in conjunction with the adoption of the 2027 budget to transfer these 2026 funds to the Health Insurance Fund. Depa rtmental Highlights: From many perspectives, the Sheriff’s Office is the largest department in the County. I expect it is also one that could warrant interest by residents. As such, a Budget Highlight story will be prepared for presentation on the website and offered to the Executive Committee in October. Following is a list of a few items that are likely to be included in that document.  The Communications Study, is very near completion, and the Sheriff’s Office has requested no specific, related budgetary impacts at this time.  The CIP reduced the number of squad cars being purchased from ten to seven. With prior approvals still in process, the overall thought is 27 squad cars instead of 30 over the next three years. The reduction of three squad cars reflects a reaction to the low mileage and age of some recent cars being auctioned, which is partly due to added squad life that results from insurance-funded squads acquired as a result of a totaled vehicle. Each squad was also reduced slightly in cost from the original requested amount.  The department has experienced significant technology cost increases stemming from the communications system upgrade, the annual maintenance costs of recent software acquisitions, and records system enhancements, for example.  Overtime has been limited to approximately a 3 percent increase reflecting the same level of overtime at an increased wage rate.  Training has been similarly limited to the 2025 appropriation plus approximately 3 percent.  Radio Tower revenue is a potential source of revenue for the future, so 2027 will involve developing a plan to begin to monetize this asset. Heal th and Human Services is our second largest department if you consider it from an expenditure perspective. To get the full scope of changes, one should watch the full presentation to be given to the Health and Human Services Committee or read the various Budget Highlight stories that are or will be prepared. The following exemplifies part of what you will hear about at the Human Services Committee.  Intentional reductions in vacant staffing to redirect resources to more prioritized services.  Continued prioritization of efforts to avoid waiting lists in the Senior Nutrition program which includes the Home Delivered Meals and the Congregate Meal Programs, 15 2027 County Administrator’s Budget Letter including their recent pilot pop-up congregate sites. (See 2027 Budget Highlight #6, “Senior Nutrition Program.”)  Continued prioritization of Senior Support Services to try to reduce the wait lists for the Caregiver Support Program/Respite Care and Supportive Home Care programs.  Funding Youth Corrections from prior year savings set up in a contingency fund as provided for by a recent ordinance change (and discussed above).  A planned full review during 2027 of the successful Crisis law Enforcement Liaisons Program to investigate strategies for program sustainability in the face of reduced revenues.  Expanded opioid initiatives using the court settlement funding. (See 2027 Budget Highlight #7, “Opioid Settlement Fund Use.”) The Ca pital Improvement Plan (CIP) will be presented in detail to the Public Works Committee. The CIP is too large to summarize everything here, so I will only reference my top three noteworthy items.  The decision on how to move forward to address the aging Government Center building remains the biggest CIP news the County has, but presentation of the proposed 2027 Administrator’s Budget doesn’t really provide for any significant updates. A consultant has been hired to work on the assessment requested earlier this year by the Public Works Committee, so there will not be a full update until that study is done. Nonetheless, the significance of this project will warrant a Budget Highlight story summarizing the Government Center Project components as reflected in the CIP as provided. I anticipate this being provided to the Public Works Committee in September or October.  The CIP incorporates highway network repair and maintenance. It is a comprehensive program with a lot of detail that is provided to the Public Works Committee, but for those that want to learn more about it and get a good explanation of what it strives to achieve, please see 2027 Budget Highlight #8, “County Highway Network – State of Good Repair Overview.”  The CIP incorporates a proposed $1,000,000 allocation from 2025 yearend close out for the purpose of funding a 10-year plan to replace small culverts. These small culverts flew under the State’s radar. The State only recently identified the potential magnitude of ongoing maintenance, repair, and replacement costs for culverts less the six feet in diameter. Funding the 10-year program with a transfer of funds ensures small culvert issues do not negatively impact the full road maintenance program. (See 2027 Budget Highlights #9, “County Highway Network – Small Culverts.”) The 2028 Bu dget and Planning for Controlled Service Contraction: I began this presentation noting that “The 2027 Administrator’s Budget is largely status quo in many respects. Programs are largely sustained. Staffing is largely maintained, with a small overall decrease. It is, in many respects, a pretty straight forward budget.” I called out CDEB as being in a unique position in the budget, while the classification and compensation study, a major undertaking, is mainly a simple, lump-sum allocation at this point. The end result with the 2027 budget – what we are buying and doing – is largely straight forward. 16 2027 County Administrator’s Budget Letter I spent a lot of time discussing how we were able to do that. I detailed the revenue actions that I said “comprise the primary highlight of the 2027 budget.” These actions allowed the proposed 2027 Administrator’s Budget to be largely status quo but also positioned the operating budget at the boundary of sustaining current operations within the levy limits. My last two budgets warned that ending up in this position was an inevitable result of levy limits. To remain a straightforward budget in 2027, we squeezed over $2.3 million of additional operational capacity out of the existing budget. The cushion is entirely absorbed. After multiple years of warnings, I have identified an impending fiscal challenge for the immediate future years. Turns out, the sub plot for the County’s 2027 budget is what to do about the 2028 budget. As promised at the outset of this budget letter, I will present a proposal for addressing the challenge head on. The 2025 a nd 2026 budgets focused on “stability and sustainability.” It was the variety of proactive steps the County took in those and recent years that have supported our financial position and allowed us to absorb the brunt of the levy limit without dramatic, negative impacts on services. We must maintain a focus on stability and sustainability and continue the practice of proactive action. This is nothing new. The County did the same thing around the 2010 period of economic downturn when the decision was made to eliminate debt. Many other communities long ago reached the position we find ourselves in today. I prop ose that the County commence a process of planning for controlled service contraction. In 2026, a proposal to convert an employee run program to a contractual service created significant angst despite saving money and nobody losing employment. That suggests to me that to make a series of tough decisions, we will benefit by beginning the process early. We need to be comprehensive, and we need detail. The County Board then needs time to consider its options, alternatives, and priorities, so it can establish its policy directives. Starting this process in September of next year at my budget presentation will not give you the necessary time. For the 2028 budget, the current process of starting high-level budget discussions in June and July will also not give you adequate time or be in the County’s long- term interest. I prop ose that staff will spend December through early March pulling together a comprehensive list of what Walworth County can control. Afterall, a budget is just a list of revenues and expenditures. Some things we have no control over and must simply react to. Some things we have limited control over, but we can alter those portions within our reach. Other areas are fully within our control. Identifying and understanding mandated and non- mandated services and service levels becomes critical. Additionally, considering our own priorities between programs becomes necessary. Looking at alternative revenue sources, shared costs, program redesigns, and higher or different fees. Developing a fiscal analysis of the potential 2028 shortfall will also be critical. Afterall, we need a target. An expanded version of the discussion as to what we control will be provided in a separate Budget Highlight story. This will be a preliminary compilation in advance of in-depth engagement with Department Heads. 17 2027 County Administrator’s Budget Letter I propose that the County Board consider a Committee of the Whole meeting in conjunction with its regular March meeting to receive a presentation that outlines this big picture. The County Board can then delegate certain topics and issues to committees to address from March through June. There would be time for requested analysis and public engagement. The County Board can then decide to direct committees to provide me with final guidance in July or another Committee of the Whole can occur. Alternatively, the County Board may determine that Committees should resolve their discussions before June, so that the County Board can have June and July Committees of the Whole. That decision may be determined later based on how the process plays out, but, ultimately, the goal should be a prioritized list of strategies, recommendations, or directives addressing the County’s future vision of stability and sustainability The fi scal challenge is real, but it is manageable if we start working on it promptly in 2028. The more time the County Board gives itself to consider alternatives and priorities, the more time departments will have to act, respond to, and support the County Board. Ultimately, by the County Board giving itself time, the more satisfied you will be with your final policy and 2028 budget determinations. The C ounty’s Strategic Plan Overview, Vision Statement, and SWOT Analysis: Typically, at this time, my budget letter includes a draft of the Strategic Plan Overview, a copy of the Vision Statement, and an updated SWOT (strengths, weaknesses, opportunities, and threats) Analysis. They have been excluded at this time pending some initial guidance on my recommendation to undertake a year-long process of planning for controlled service contraction. I think that process may significantly impact the information that would otherwise be in those drafts. It would be my goal to potentially have the draft SWOT available for October committee meetings. The Strategic Plan Overview would then be completed after adoption of the 2027 budget with the goal of its inclusion in the published final budget book. 2027 “Bud get Highlights” The following table provides a list of Budget Highlights, each numbered for easy reference, which immediately follow this letter in the form of budget stories to better understand the 2027 budget. Budget Highlights 10 through 12 are incorporated in the 2027 Administrator’s Budget document but were not referenced in the budget letter itself. 1. Prope rty Tax Levy and State’s Levy Limit Cap 2. Summary of Major Personnel Actions 3. Certified Nursing Assistant (CNA) Thrive Initiative 4. Conclusion of American Rescue Plan Act (ARPA) Funding 5. Health Insurance Plan Changes and Fund Overview 6. Senior Nutrition Program 7. Opioid Settlement Fund Use 8. County Highway Network – State of Good Repair Overview 9. County Highway Network – Small Culverts 10. Strategic Use of Budgeted Reserves and Contingencies 11. Budget Process Calendar of Events 18 2027 County Administrator’s Budget Letter 12. Administrative Holds Addit ional Budget Highlights referenced as upcoming. • Sheriff’s Office Budget Overview and Highlights • Government Center Project Components in the CIP • Examples of the Extent of County Budgetary Control Conclu sion: This was a particularly challenging budget, which seems odd to say since I have repeated that it is a very straight forward budget. Significant effort went in to squeezing $2.3 million out of the existing budget. Departments took very seriously my challenge to find or make savings. The CDEB budget presented the biggest challenge because the State has given us a large set of uncontrollable constraints. When we started, I did not initially recognize that the 2027 budget was very much about positioning ourselves for the 2028 budget. It was about finding that place of stability and sustainability for one more year to give us time to proactively commence a process of planning for controlled service contraction. The “straight forward” 2027 Administrator’s Budget, I believe, succeeds in that regard. Lastly, I would like to acknowledge and thank all of the department heads for their work on this budget. Many had to spend extra time this year and dig deeper into their own internal budget processes to achieve the results you were presented with this evening. I would like to thank Human Resources Director Kate Bishop and her staff for the in-depth review of all of the position requests and changes, all while trying to support the consultant on the classification and compensation study. Public Works Director Rich Hough and all of the Public Works management team spend months pulling together the details required for compiling and creating the CIP . One could argue that the unsung heroes in the process are the Finance Department’s team of accountants that support the operating departments. Finally, none of this would have been attainable without the dedication and professionalism of Finance Director Jessica Conley and Comptroller Todd Paprocki. It says “Administrator’s Budget” on the cover, but it is – without a doubt – a product of intense teamwork. Respect fully Submitted, Mark W . Luberda County Administrator 19 2027 Budget Highlight #1 Property Tax Levy and State’s Levy Limit Cap The property tax levy of $65,265,253 is the largest single revenue source, funding 34.4% of Walworth County’s budget. While an important funding source, it is largely an uncontrollable revenue source. Wisconsin’s strict levy limits in effect since 2011, place significant constraints on the growth of the County property tax levy, especially since Walworth County does not borrow. The County can only increase its operating property tax levy for general government purposes by the increase in “net new construction” occurring in the County each year, and not for general inflation or the increase in the value of your property. For the 2026 property tax levy, which funds the 2027 budget, this limit is a 1.346% increase. The County’s property tax levy is often the primary concern of individuals when evaluating the County’s budget given how it directly affects their own property tax bill. While the main “operating” line of the County’s levy limit is limited, how it affects each property is difficult to calculate independently. Many factors affect your tax bill calculation including; 1) the location of new construction compared to where you reside, 2) the State’s assessment of your municipality’s equalized value, 3) the assessed value change of your property compared to others in your municipality, and 4) levy changes by other taxing districts. The applicable school and municipality typically receive the largest portions of your property tax bill. The County property tax levy is, on average, approximately 20 percent of the total property tax levy paid by property owners, again, dependent on where you live in the County. This makes it difficult to predict, even when you monitor all factors. A summary of the County’s 2026 levy for fiscal year 2027 is presented in Figure 1. Figure 1 2026 LEVY for FISCAL YEAR 2027 2026 Administrator’s Levy Equalized Valuation Levy % Change Average Mill Rate Uniform County Levy: Operating 30,854,372,800 56,862,124 1.35% 1.842919 Non-Uniform County Levies: Library Not Currently Available 2,046,592 0.30% 0.066331* Children with Disabilities Education Board Not Currently Available 6,356,537 7.84% 0.206017* Total Levy 65,265,253 1.92% 2.115267 *Mill rates are calculated based on the uniform equalized valuation until the non-uniform valuations are known. While the largest line, the operating levy, is limited to the 1.346% levy limit. Exceptions to the allowable levy increase include the public library system and the Children with Disabilities Education Board (CDEB), also known as Lakeland School, which are levy lines only applied against properties in areas who receive these County services. For example, if your municipality meets the statutory levy requirements for its own library, 20 2027 Budget Highlight #1 Property Tax Levy and State’s Levy Limit Cap you will not share in this library levy. The increase in the tax for public library service of 0.30%, the increase in the CDEB levy of 7.84%, and the operating line of 1.346% result in a total levy adjustment of 1.92%. To learn more about the CDEB increase, please see the 2027 County Administrator’s Budget Letter. Figure 2 2025 LEVY for FISCAL YEAR 2026 2025 Adopted Levy Equalized Valuation Levy % Change Average Mill Rate Uniform County Levy: Operating 28,363,312,100 56,102,381 1.33% 1.977991 Non-Uniform County Levies: Library 16,450,622,800 2,040,384 4.65% 0.124031 Children with Disabilities Education Board 27,640,602,221 5,894,374 1.89% 0.213253 Total Levy 64,037,139 1.49% * *The average county mill rate is 2.257745. Figure 2 above allows for a comparison between the 2026 levy for fiscal year 2027 and the 2025 levy for fiscal year 2026. Figure 3 Property Tax Levy Historical Summary Levy Total Inflation Levy Levy Operating CDEB Debt Library TOTAL % % Year Service Change Change* 2017 51,496,636 6,495,581 906,144 1,687,276 60,585,637 (1.86)% 1.66% 2018 51,119,602 6,072,523 - 1,714,727 58,906,852 (2.77)% 1.92% 2019 51,988,981 6,144,741 - 1,836,087 59,969,809 1.80% 1.49% 2020 52,734,247 6,230,768 - 1,816,465 60,781,480 1.35% 0.95% 2021 53,323,853 5,922,040 - 1,849,347 61,095,240 0.52% 5.08% 2022 54,270,505 5,647,231 - 1,800,675 61,718,411 1.02% 7.99% 2023 55,105,827 5,372,769 - 1,861,419 62,340,015 1.01% 3.80% 2024 55,364,757 5,785,098 - 1,949,652 63,099,507 1.22% 2.69% 2025 56,102,381 5,894,374 - 2,040,384 64,037,139 1.49% 2.78% 2026 56,862,124 6,356,537 - 2,046,592 65,265,253 1.92% 3.51% * Annualized Midwest region Consumer Price Index, 2026 through June A historical perspective in Figure 3 demonstrates the County’s levy increase percent has likely remained far below the percent growth in value of your property, as well as many other “bills” you receive that grow, at least in part, with inflation. The County experiences increased operational inflation but is forced to identify efficiencies, limit or even eliminate services, or find other revenue sources to fund operations. 21 Department Position Title FTE Position Title FTE FTE Change $ Amount Change Children with Disabilities Education Board Assistant Principal 1.00 N/A - (1.00) (153,572) Teacher 1.00 N/A - (1.00) - Clerk of Courts N/A - Administrative Clerk II 1.00 1.00 66,062 District Attorney Legal Assistant I - Legal Assistant I 1.00 1.00 63,535 Recovery Grants Legal Assistant I 0.50 N/A - (0.50) (31,651) Administrative Clerk III (HR) 1.00 N/A - (1.00) (70,779) Health and Human Services Children & Families Case Manager 1.00 Children & Families Case Manager - (1.00) - Mental Health Navigator - Mental Health Navigator 1.00 1.00 103,003 Reason: Add position to assist the District Attorney's Office to support the expanded team of attorneys provided by the State, aid in the rising caseload, and maintain the high standard of work. Reason: Eliminate the vacant Assistant Principal position. Duties will be redistributed to various staff members. Reason: Eliminate a previously unfunded vacant Children and Families Case Manager position and replace with the addition of a Mental Health Navigator position funded 50% from opioid settlement funding and 50% from an agreement with a local school district. In the event the agreement with the school district is not reached, the position will not be filled due to lack of funds. Reason: Eliminate position assisting the District Attorney's Office effective January 1, 2027. Workload may be covered by a casual employee to be funded with ARPA interest for approximately 6 months at a cost of $11,291. 2027 Budget Highlight #2 Summary of Major Personnel Actions Position Changes Affecting The Authorized Full-Time Equivalent (FTE) Count Table 1. Position Additions, Increases, Eliminations, and Decreases Reason: A department restructure from 2026 eliminated 2 Clerk of Courts positions overall. One Administrative Clerk II is being returned to the budget at the request of the courtroom judges to meet court demands. Reason: A previously unfunded Teacher position is eliminated from the 2027 budget. No new savings will result in 2027 as a result of the position being previously unfunded. 2026 Original Budget 2027 Administrator's Budget Budget Change Reason: Eliminate vacant position and return the intern program that Human Resources chose not to utilize while having the Administrative Clerk III position. In 2027, the intern will be funded for $11,063 with ARPA interest. 22 Department Position Title FTE Position Title FTE FTE Change $ Amount Change 2027 Budget Highlight #2 Summary of Major Personnel Actions Position Changes Affecting The Authorized Full-Time Equivalent (FTE) Count Table 1. Position Additions, Increases, Eliminations, and Decreases 2026 Original Budget 2027 Administrator's Budget Budget Change Health and Human Services (continued) Receptionist/Clerk 1.00 Receptionist/Clerk - (1.00) (71,491) Court Services Specialist 0.50 Court Services Specialist - (0.50) (47,983) Lakeland Health Care Center Nurse Manager (NOC) - Nurse Manager (NOC) 1.00 1.00 120,599 Land Use and Resource Management Administrative Clerk III 1.00 Administrative Clerk III - (1.00) (69,687) Medical Examiner Deputy Medical Examiner 0.80 Deputy Medical Examiner 1.00 0.20 8,074 Total Increase (Decrease) in Positions: (2.80) (83,890) Position changes have an effective date of January 1, 2027 unless otherwise indicated above. Reason: Eliminate vacant Administrative Clerk III position. Duties will be redistributed to other staff members who will require a position reclassification (see Table 4). Reason: Add a manager position to the night shift to ensure continuous clinical oversight, staff support, patient safety, regulatory compliance, and rapid decision-making during the highest-risk hours of operation. Reason: The current employee in the 0.50 FTE position will be transitioned into the vacant 1.00 FTE Court Services Specialist role. The 0.50 FTE will then be eliminated as operational efficiencies allow the team to manage the workload without the need to refill the part-time role. Reason: Eliminate vacant position as operational efficiencies now allow the team to manage the workload without the need to refill this role. Reason: Increase one 0.80 FTE to a full time position for better coverage of calls and succession planning purposes, for a total of 2.60 Deputy Medical Examiner FTEs in the department. The increased position allows for a reduction of $5,193 in on-call and per diem costs with more scheduled staffing available which is netted against the position cost of $13,267. 23 Department Position Title FTE Position Title FTE FTE Change $ Amount Change 2027 Budget Highlight #2 Summary of Major Personnel Actions Position Changes Affecting The Authorized Full-Time Equivalent (FTE) Count Table 1. Position Additions, Increases, Eliminations, and Decreases 2026 Original Budget 2027 Administrator's Budget Budget Change Health and Human Services Occupational Therapist (0.80) Physical Therapist (1.00) Speech Therapist (2.00) Total Increase (Decrease) in Positions: (3.80) (191,522) Health and Human Services Economic Support Lead Worker 1.75 172,814 Total Increase (Decrease) in Positions: 1.75 172,814 Net (Decrease) in Positions Since 2026 Adopted Budget: (4.85) (102,598) Reason: Birth to Three program moved to contracted services for an annualized savings of $191,522 effective January 1, 2027. This does not first appear as a budgeted savings until the 2027 budget. Reason: A new supplemental nutrition assistance program (SNAP) quality assurance grant received mid-year 2026 has resulted in the mid-year creation of these positions which are fully funded by this new grant. Position Eliminations in 2026 Budget Effective January 1, 2027 Position Additions during 2026, prior to the budget process beginning 24 Position Title Departments 2026 FTE 2027 FTE Change - - Department 2026 Original Budget 2027 Position Title FTE District Attorney Victim/Witness Service Provider 2.00 - Position changes have an effective date of January 1, 2027 unless otherwise indicated. 2027 Budget Highlight #2 Net FTE Change There were no transfers between departments for the 2027 budget. 2027 Administrator's Budget Position Title Table 3. Position Retitle Only Changes Victim/Witness Specialist Summary of Major Personnel Actions Position Changes Not Affecting Total Authorized FTE Count Table 2. Positions Transferring Between Departments Reason: Title aligns with industry standard. Net FTE Change 25 Department 2026 Budget Details 2027 Budget Details Position Title FTE Position Title FTE $ Amount Change Land Use and Resource Management Administrative Clerk II 2.00 Admininstrative Clerk III 2.00 9,589 Information Technology IT Project Manager 1.00 IT Enterprise Solutions Manager 1.00 13,752 Health and Human Services Economic Support Specialist 1.00 Economic Support Lead Worker 1.00 12,025 Public Works Business Office Coordinator 1.00 Business & Logistics Supervisor 1.00 3,613 Net Change - 38,979 Position changes have an effective date of January 1, 2027 unless otherwise indicated above. Reclass: Change to pay range of specified position which may also include change to title, if deemed appropriate. 2027 Budget Highlight #2 Reason: Reclass and retitle to allow coordinator to supervise business office staff and take on additional duties related to coordinating logistics for the department. Salaried position increases from 14M to 15M. Table 4. Position Reclass Changes Reason: Reclass and retitle one Economic Support Specialist to be a lead position. Position increases from 12H to 13H. This provides the department with a total of 20 Economic Support Specialists and 5.75 FTE Lead positions. Reason: One Admin Clerk III was eliminated (see Table 1). The remaining Administrative Clerk II positions will become Administrative Clerk III's to assume the higher level of duties. Positions increase one pay grade. Summary of Major Personnel Actions Reason: Duties have been expanded which warrant higher job classification. Existing exempt position removed from 14I and reclassified position added to 16I. Position Changes Not Affecting Total Authorized FTE Count 26 Department Position Title FTE Position Title FTE Unfunded Amt (New) Children with Disabilities Education Board Teacher 1.00 Teacher 1.00 (74,553) Occupational Therapist 1.00 Occupational Therapist 1.00 (22,145) Speech-Language Pathologist 1.00 Speech-Language Pathologist 1.00 (8,276) Director of Pupil Services/School Psychologist 1.00 Director of Pupil Services/School Psychologist 1.00 No change Teacher - Visually Impaired 1.00 Teacher - Visually Impaired 1.00 (48,000) Teacher 1.00 Teacher 1.00 (48,000) Sheriff's Office Detective 1.00 Detective 1.00 N/A Total New 2027 Savings in Unfunded Positions: - (200,974) Positions Underfilled in Previous Years and Remaining Underfilled for 2027 Position FTE Department Senior Accountant 0.20 Lakeland Health Care Center/Health and Human Services Printing Coordinator 0.25 Treasurer Registerd Nurse-Mental Health 0.10 Health and Human Services 0. 55 2026 Original Budget 2027 Administrator's Budget Reason: Continue to unfund position as services are currently contracted services. Retain position in the event contracted services need to be replaced by actual staff. Reason: Unfund 0.20 FTE of position to accommodate employee underfill request since August 2026 change within Administrator's authority as allowed per County Ordinance 15-19. Employee may be required to go full time if more student needs arise. Reason: Unfund 0.25 FTE of position to accommodate employee underfill request since August 2026 change within Administrator's authority as allowed per County Ordinance 15-19. Employee may be required to go full time if more student needs arise. Reason: Unfund position, as services are currently contracted during 2026, until 2027-2028 school year begins. 2027 Budget Highlight #2 Reason: Unfund currently vacant Teacher position in 2027 until 2027-2028 school year begins. Reason: Unfund currently vacant Art Teacher position for full year. Position left vacant for future years unless increased tuition-based students require addition of Teacher. Reason: Current employee is on military leave with the potential to return as soon as October 1, 2026. In the event the individual returns, the next vacant Detective position will be eliminated per Resolution #03-04/24 Authorizing the Creation of a Detective Position in the Sheriff's Office . This position was unfunded last year and is returning to the budget using fund balance for the allowable reason of an expected end to the position. Summary of Major Personnel Actions Position Changes Affecting Funding of Authorized FTE Table 5. Newly Unfunded, Underfunded, or Underclassed Positions 27 Department Position Title FTE Position Title FTE Amount Change Lakeland Health Care center Certified Nursing Assistant 1.60 Certified Nursing Assistant 1.60 54,238 RN (Registered Nurse) 0.90 RN (Registered Nurse) 0.90 17,687 Total Cost (Savings) in Reallocated Positions: - 71,925 2027 Budget Highlight #2 Summary of Major Personnel Actions Position Changes Affecting Funding of Authorized FTE Reason: Combine one 0.40 FTE and one 0.50 FTE to make one 0.90 FTE with benefits and therefore a greater budget allocation to accommodate a more desirable position for recruitment. Table 6. Reallocate FTE with no Change in Total Authorized FTE 2026 Original Budget 2027 Administrator's Budget Reason: Combine two 0.30 FTEs and two 0.50 FTEs to make two 0.80 FTEs with benefits and therefore a greater budget allocation to accommodate more desirable positions for recruitment. 28 2027 Budget Highlight #3 Certified Nursing Assistant (CNA) Thrive Initiative Certified Nursing Assistant (CNA) T hrive Initiative Lakeland Health Care Center (LHCC) faces persistent weekend staffing gaps and absenteeism challenges that drive overtime, crisis pay premiums, and contracted agency utilization while degrading care continuity and staff morale. The CNA Thrive initiative integrates three strategies, Reliable Care Champions, Weekend Warriors, and Care Merge, to stabilize coverage, improve culture and engagement across all shifts, and strengthen recruitment and retention. Absenteeism and Weekend Fragility Absenteeism in long-term care is a well-documented challenge that disrupts resident care, strains resources, and increases costs. In 2025, LHCC had to navigate over 500 CNA and nurse call-ins. Weekends are where these risks concentrate. Lower baseline staffing and variability in staff familiarity increase workload and stress for those on duty. Attendance & Cost Trends 2024 2025 CNA Call-Ins 392 496 CMA Call-Ins 6 10 LPN Call-Ins 50 27 RN Call-Ins 18 15 Crisis Pay $49,422 $71,277 Overtime $420,495 $471,792 Initiative Overview CNA Thrive comprises three standalone, but complementary strategies: • Reliable Care Champions applies a non-punitive, recognition-based attendance program with incentives and supportive interventions. • Weekend Warriors designates sixteen 0.20 FTE CNA/LPN/RN positions as weekend‑only roles with a targeted hourly premium to stabilize weekend coverage. • Care Merge consolidates six part‑time CNA/RN positions into three full‑time roles to improve hiring competitiveness and care continuity with no net FTE increase. Strategy 1: Reliable Care Champions Absenteeism drives overtime costs, staff burnout, turnover, and ultimately impacts resident care. Punitive attendance policies have not had the desired impact. Positive reinforcement, supportive interventions, and environment improvements work better. Core Principles: • Reward strong attendance without penalizing verified illness or FMLA. • Allocate resources to incentives and staff experience enhancements. • Make recognition visible, meaningful, and frequent. • Address burnout drivers such as workload and skill development. 29 2027 Budget Highlight #3 Certified Nursing Assistant (CNA) Thrive Initiative Reliable Care Champions includes a tiered, non-punitive attendance incentive program: • Tier 1 – 1 Month: $100 stipend, Access to “Champions Lounge” (utilizing employee recognition funds) • Tier 2 – 3 Months: $250 stipend, recognition pin • Tier 3 – 6 Months: $500 stipend, county‑branded item, priority scheduling • Tier 4 – 9 Months: $750 stipend • Tier 5 – 12 Months: $1,000 stipend, plaque, County Board recognition Total Estimated Cost: $30,850 Strategy 2: Weekend Warriors Weekend shifts are the most difficult to staff. Vacancy and call-in rates spike, creating operational strain and elevating risk for residents and staff. This proposal designates 16 existing (and largely vacant) 0.20 FTE CNA/LPN/RN positions as Weekend Warriors, every-other-weekend roles attached to a $10 hourly premium. Weekend premiums help remove a key market barrier for candidates who prefer weekend work, expanding the applicant pool for our most vulnerable shifts. By stabilizing weekend coverage, we reduce the need to operate in “crisis mode” where nursing leadership scrambles to fill shifts, authorizing crisis pay and overtime, negotiating with staff to take on extra hours, and connecting with contracted nursing agencies. Equally important, consistent staffing lowers the risk of adverse events linked to short staffing and reliance on unfamiliar agency personnel. Total Estimated Cost: $77,782 Strategy 3: Care Merge Several part-time CNA and nursing positions remain vacant while the current labor market favors full-time roles with stable hours and benefits. Care Merge consolidates six part-time CNA and RN positions into three full-time roles to improve hiring competitiveness, strengthen consistency and resident care quality, reduce agency reliance, and improve operational stability. Total Estimated Cost: $73,127 Personnel‑Related Impacts The CNA Thrive structure may raise internal equity concerns, as these positions receive additional incentives for performing similar work. However, these premiums are limited to roles that have been chronically vacant and to shifts historically viewed as undesirable. CNAs and nurses remain in short supply, and targeted incentives are necessary to fill long-standing vacancies. Furthermore, CNAs specifically have the most direct impact on resident experience and regulatory performance, making strategic investment in staffing these roles essential. 30 2027 Budget Highlight #3 Certified Nursing Assistant (CNA) Thrive Initiative Financial Implications (Summary) For 2027, overtime budgets for CNAs and nurses are reduced. Additionally, budgeted payroll savings have been increased to $362,000. This represents the maximum allowed by ordinance, but still well below the $1million payroll returns from 2025. 2026 Adopted 2026 Projected 2027 Proposed Crisis Pay $101,960 $100,000 $101,960 RN Overtime $132,600 $114,000 $115,350 LPN Overtime $132,600 $95,000 $105,350 CNA Overtime $183,600 $192,000 $157,100 Agency Costs $50,000 $150,000 $130,000 Reliable Care $30,850 Weekend Warriors $77,782 Care Merge $73,127 Payroll Savings ($150,000) ($150,000) ($362,174) Total $450,760 $501,000 $429,345 31 2027 Budget Highlight #4 Conclusion of American Rescue Plan Act (ARPA) Funding Background State and local governments received federal funding to respond to the Covid-19 public health emergency with the American Rescue Plan Act (ARPA) State and Local Fiscal Recovery Funds (SLFRF) signed into law on March 11, 2021. Walworth County was allocated $20,175,141 with a spend down deadline of December 31, 2026. In 2023, additional funding entitled Local Assistance and Tribal Consistency Fund (LATCF) allocated the County $100,000 for use on any governmental purpose except for lobbying activities without a specific deadline. This money remained largely unspent at the start of the 2027 budget preparation season. While not required, the County maintained these revenue sources in a “Recovery Grants” special revenue fund and separately accrued interest earnings on the unspent grant funds. The ARPA interest (estimated $2,034,000) has been utilized in a similar manner to the ARPA grant. Commun ity Impacts Walworth County incorporated these funds into budgets (2021 through 2027) to assist citizens and organizations with both immediate and long-term needs. The County’s actual results were reported quarterly to the U.S. Treasury in seven federal categories: Public H ealth ($1,883,288): Examples include mental, physical, or economic assistance programs for students and schools, jail inmates, County employees, and the creation of the County’s crisis liaison program. The crisis liaison program was transitioned into the County’s operations to assist law enforcement with mental health related calls. Nega tive Economic Impacts ($1,252,682): Financial assistance to veterans, financial coaching program, tourism, affordable housing, and grants to 50 nonprofit organizations in Walworth County. Public H ealth-Negative Economic Impact Public Sector Capacity ($408,351): Primarily supplies and staff costs associated with the County’s ability to respond to the pandemic. Premiu m Pay ($218,792): Premium pay for difficult to fill positions during the pandemic including transit program drivers, dispatch, and correctional officers. Infras tructure-Broadband ($525,000): Working through a state program, broadband companies were able to obtain state and federal funding to bring internet access quicker than would have occurred without the aid provided. 32 2027 Budget Highlight #4 Conclusion of American Rescue Plan Act (ARPA) Funding Revenue Replacement ($15,168,499): County government initiatives including staffing costs, expansion of transit program and Sheriff deputy-assigned vehicles, road construction, 911-system towers and radios for County and municipal agencies, park improvements, medical support for low-income individuals, and court backlog costs to name a few of the larger items. Administrative Services ($718,529): Administrative support services of the grant. 2027 Budget Recommendations The following recommendations have been made as part of the 2027 budget: 1) The Recovery Grants Fund will remain open until year end 2027. This will allow further progress and spenddown of open projects. Projects or funds that remain at the end of 2027 can be transferred to another appropriate fund with formal County Board action. Interest will no longer accrue after the grant funding is spent in 2026. 2) The following ARPA interest projects are in the 2027 budget with remaining funds: 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 the year to actual amount remaining to allow continued spending with appropriate budget action. The three largest ARPA interest projects currently in progress include; 1) the two- year economic development program including development of a county-wide job advertising website with our partner the Walworth County Economic Development Alliance ($217,432), 2) expansion of workforce housing units owned and rented by the Walworth County Housing Authority ($840,000) with $160,000 provided previously from the grant, and 3) capital support of local emergency medical services (EMS) municipal agencies ($400,000). 3) In September 2026, the Finance Committee will consider budget action for $30,975 of LATCF funding for the purchase of 15 automated external defibrillators (AEDs). The remainder of the LATCF funding is proposed to be allocated to the following 2027 items: Human Resources: New 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 Total 2027 LATCF Funding $46,059 With the many valuable programs and projects funded through the Recovery Grants Fund, the County and its citizens will continue to see benefits for many years to come. 33 2027 Budget Highlight #5 Employee Health Insurance Plan Changes and Fund Overview Employee Health Insurance Plan Changes and Fund Overview Introduction: Understanding Self-Insurance Walworth County operates a self-insured health plan, meaning the County pays employee medical claims directly rather than purchasing a fully insured policy from a commercial carrier. This approach gives the County greater control over plan design, cost management, and long-term financial stability. It also means annual health insurance costs—both savings and increases—directly affect the County’s overall fund performance. Overview of Upcoming Changes During the 2026 plan year, the County transitioned to a four-level premium structure, which allowed for better equity among all health plan participants. Target ratios were set as follows: 1x for employee (single), 1.8x for employee and child(ren), 2.2x for employee and spouse, and 3x for family. To ease the burden on family plan coverage, which would experience the most dramatic premium shift, the transition was to be completed over two years to avoid one large increase in a single year. In 2027 that transition will be completed and the target ratios will be met. With this change, employees may once again see an increase, decrease, or no change at all to their monthly premiums. The chart below, Figure 1, presents the monthly premium and shows the monthly change to the County and employee. Figure 1. Other key changes for the 2027 Plan Year include: • Deductibles for the high-deductible health plan will increase to $1,750 for the single level and $3,500 for all other levels to remain compliant with IRS regulations. • The high-deductible health plan (HDHP) will be amended to allow for first dollar coverage of medically necessary supplemental and diagnostic breast imaging to Tier 1 - Preferred Provider Organization (PPO) Employee Single Difference to 2026 Employee + Spouse Difference to 2026 Employee + Children Difference to 2026 Family Difference to 2026 County Premium 1,144.08$ 78.84$ 2,516.98$ 124.78$ 2,059.34$ (117.56)$ 3,432.24$ 585.52$ Employee Premium 127.12$ 8.76$ 279.66$ 13.86$ 228.82$ (13.06)$ 381.36$ 65.06$ Total Premium 1,271.20 87.60 2,796.64 138.64 2,288.16 (130.62) 3,813.60 650.58 Tier 2 - High Deductible Health Plan (HDHP) Employee Single Difference to 2026 Employee + Spouse Difference to 2026 Employee + Children Difference to 2026 Family Difference to 2026 County Premium 965.86$ 24.48$ 2,124.90$ 13.50$ 1,738.54$ (161.72)$ 2,897.60$ 385.02$ Employee Premium 107.32$ 2.72$ 236.10$ 1.50$ 193.18$ (17.96)$ 321.94$ 42.78$ Total Premium 1,073.18 27.20 2,361.00 15.00 1,931.72 (179.68) 3,219.54 427.80 2027 Health Insurance Premium Rates and Shares Difference 2027 to 2026: Rate Per Month 34 2027 Budget Highlight #5 Employee Health Insurance Plan Changes and Fund Overview comply with the recently passed WI legislation: Gail’s Law. The PPO plan was updated to meet Gail’s Law beginning in plan year 2026. However, federal HDHP regulations prevented the County from implementing first-dollar coverage that year without jeopardizing HSA eligibility. As a result, the HDHP will incorporate this coverage beginning in the 2027 plan year. • For the PPO plan option, a $250 copayment will be added for non-emergent MRIs that occur in a hospital setting while maintaining the current incentive program that pays plan members $200 for using MH Imaging, hopefully driving members to the more cost efficient option. • GLP-1 Medication for weight loss only will be excluded within the traditional pharmacy coverage and will be sourced through the TRIA weight management program. GLP-1 medication has become a top cost driver for health plans and rapid cost growth is expected nationwide. Introducing this initiative can potentially reduce or maintain costs related to GLP-1 medications and provide additional oversight and compliance. Impact on the Health Insurance Fund This year’s rate changes reflect a careful balance between rising medical costs and the County’s commitment to fiscal responsibility. Although health care expenses continue to increase nationwide, the County’s self-insured structure allows targeted adjustments rather than broad, market-driven premium spikes. The County will continue monitoring claims trends, cost drivers, and employee needs to ensure the health plan remains both financially sound and supportive of the workforce. The annual potential from premium increases remains. With the balancing of the target ratio transition complete, more consistent increases across the different premium levels may be expected beyond 2027; however, there are many factors that may change these projections over the next year. A primary goal of each budget is to stabilize the Health Insurance Fund and ensure that the fund balances stay above minimum fund balance expectations per adopted policy. Estimated fund balance projections through 2031 are outlined below in Figure 2. As the cost of offering health insurance continues to rise more extensive methods may need to be researched and deployed to ensure that the County meets those goals. Figure 2. 35 2027 Budget Highlight #6 Senior Nutrition Program Outcomes, County Investment, and Community Impact Walworth County’s Senior Nutrition Program, administered by Health & Human Services (HHS) in partnership with Lakeland Health Care Center (LHCC), delivers congregate and home-delivered meals that reduce hunger, strengthen social connection, and help older adults remain healthy and independent. Walworth County has intentionally invested local levy dollars and cross-department workforce capacity to elevate food quality, expand access, and eliminate waitlists. In 2026, the program served roughly 60,000 meals, supported by 400+ volunteers, and fully cleared its waitlist. Program Overview and Mandate Wisconsin’s senior nutrition programs operate under the Older Americans Act (OAA) and Wisconsin Stat. 46.82, with local implementation through Aging Units and Aging and Disability Resource Centers (ADRCs). Counties must organize and administer senior nutrition programming using federal nutrition funds that are passed through to county Aging Units. While only an 11.1% grant match is required, Walworth County invests substantially more than the minimum to meet local need. Walworth County’s program offers both Congregate Dining Site Meals at six sites, supplemented by quarterly pop-up dining events, and Home-Delivered Meals (HDM) that combine appealing, nutritious meals with informal social contact, supporting safety and independence for homebound adults. A County-Built Model: The HHS & LHCC Partnership In 2020, rising vendor costs and concerns about quality led the County to move production in-house to the Lakeland Health Care Center kitchen under the Sustainable Kitchens Model. A state grant supported staff training, menu upgrades, and tighter oversight. Since then, the program has prioritized use of fresh ingredients and scratch-made recipes. LHCC residents receive the same fresh, nutritious meals Senior Nutrition Program participants enjoy. In-house production increases control over ingredients, menus, and food safety. The program is nimble and able to respond to fluctuating food costs, ingredient availability, and participant preferences. Current favorite menu selections include shrimp scampi, a southwest steak salad with cowboy caviar, and tender beef tips served over mashed potatoes. County Investment: Funding, Levy, and Overmatch The Senior Nutrition Program blends federal/state aid with local levy and modest client donations. In 2026, the program is operating with roughly $311,000 in grant funding, requiring a $28,000 (9%) county match. Actual levy contribution will likely eclipse $400,000, reflecting a significant overmatch. For 2027, the projected levy impact is $430,000. The program budget reflects continued investment in Home- Delivered Meals and Congregate Meals, with no waitlists anticipated. 36 2027 Budget Highlight #7 Opioid Settlement Fund Use Walworth County began receiving opioid settlement payments in 2022 as part of the national litigation involving pharmaceutical manufacturers and distributors. The funding comes with strict requirements and may only be used for opioid remediation. Allowable activities must have the goal of preventing opioid misuse, expanding treatment, supporting recovery, and mitigating the harms associated with opioid use disorders. All expenditures must be reported to the Wisconsin Counties Association, which then get reported forward to other parties to the litigation as required by the settlement agreement. Since the first payment arrived, the Department of Health and Human Services (HHS) has taken a measured, multi-year approach to these investments. Our focus has been on initiatives that expand access to mental health and substance use services, strengthen prevention and harm reduction, and increase treatment capacity for those most impacted by the opioid epidemic. To date, Walworth County has received nearly $3 million. Another $4 million will be disbursed to the County over the next twelve years. When considering interest, the current plan is designed to sustain a similar annual spending level through 2038, while retaining flexibility for larger, one-time investments if needed. Major Initiatives and Investments 1. Prevention, Outreach, and Public Education Settlement funds have supported countywide prevention and education efforts, including: • Creation of the Opioid Strategy Coordinator / Community Substance Use Specialist position to lead community wide outreach, data coordination, and harm reduction activities. • Development of a stigma-reduction campaign and public awareness materials about opioid misuse targeted to local employers. • Narcan distribution and naloxone trainings including community-based outreach and distribution • Family support group funding, including a partnership with the TreeHouse. • Development of the Opioid Fatality Review Team leveraging multiple disciplines and partners to identify overdose trends. • Purchase of drug testing materials, including fentanyl strips. • Expanded Screening, Brief Intervention, and Referral to Services (SBIRT) into four municipal juvenile courts to identify emerging risk factors. 2. Treatment and Recovery Services Core treatment-related investments include: • Medication-Assisted Treatment (MAT) partnerships and building internal HHS capacity to use MAT. 37 2027 Budget Highlight #7 Opioid Settlement Fund Use • Recovery housing supports, including funding and case management support for individuals requiring high levels of support. • Screening, referral, and treatment pathways for the homeless created in partnership with Spirit of Hope. • Specialized Residential Treatment for youth impacted by parental opioid use. • Information Sharing with local health systems to identify people who experience non-fatal overdoses and connect them with outreach. 3. Data , Evaluation, and Continuous Quality Improvement Walworth County has invested in tools and evaluation activities to ensure high-quality, sustainable programming: • Collaborative regional gap analysis (Walworth, Jefferson, Rock Counties) assessing treatment needs and system gaps—completed using settlement funding. • Partnership with UW-Madison UniverCity Alliance to identify new youth prevention/intervention strategies. Year Payments Interest Actual/Planned Expenses To/(From) Reserve Running Reserve 2022 $ 743,243 $ 3,725 $ - $ 746,968 $ 746,968 2023 193,485 42,040 26,439 209,086 956,054 2024 1,171,487 88,578 140,514 1,119,551 2,075,605 2025 440,277 96,097 416,918 119,456 2,195,061 2026 444,930 84,640 336,792 192,778 2,387,839 2027 487,124 80,733 685,015 (117,158) 2,270,681 2028 473,370 81,114 543,044 11,440 2,282,121 2029 475,257 81,219 553,335 3,141 2,285,262 2030 447,461 80,003 563,935 (36,471) 2,248,791 2031 417,110 77,321 574,853 (80,422) 2,168,369 2032 385,551 73,069 586,099 (127,479) 2,040,890 2033 297,641 65,239 597,682 (234,802) 1,806,088 2034 297,641 56,727 609,612 (255,244) 1,550,844 2035 277,506 46,802 621,900 (297,592) 1,253,252 2036 231,084 34,497 634,557 (368,976) 884,276 2037 231,084 21,317 647,594 (395,193) 489,083 2038 159,648 4,755 661,022 (496,619) (7,536) Totals $7,173,899 $1,017,876 $8,199,311 $ (7,536) 38 2027 Budget Highlight #8 County Highway Network – State of Good Repair Overview County Highway Network – State of Good Repair Overview Walw orth County’s Highway Committee and the Department of Public Works are responsible for maintaining roughly 200 centerline miles of county highways in a State of Good Repair. This means ensuring that individual assets—and the highway system as a whole—perform as designed, remain within their expected service lives, and are supported through consistent maintenance and replacement programs. The County’s 10-Year Highway Improvement Plan is a central financial and planning tool used to achieve this outcome. Through st ronger strategic planning and targeted investment, the County has slowed overall highway deterioration and maintained the network in Fair condition, with an average PASER rating of 6.89, which is slightly below the 7.0 Good condition standard established in county ordinance. Without these recent investments, the rate of decline would be substantially higher. Maintaining physical condition alone is not enough. Functional elements such as lane width, shoulder width, and pavement composition must also meet statutory standards to be considered in a State of Good Repair. In addition, the department has aligned bridge and culvert repair and replacement schedules with the broader highway maintenance and reconstruction cycles. These adjustments, combined with several projects in the 10-Year Plan that may require lane or shoulder widening and upgraded structural features, are necessary to maintain compliance with these standards. As a result, construction cost estimates have been increased, creating a trade-off: completing slightly fewer lane miles over the next decade and drawing down the Road & Bridge Reserve fund balance. Over all, the 10-Year Highway Improvement Plan remains sustainable and continues to support the long-term condition of the county highway system. However, three notable risks persist: reliance on supplemental federal funding for 11.5 miles of planned projects, potential cost increases resulting from new transportation standards if state waivers are not granted, and the possibility that construction inflation will outpace available revenues. To mitigate the latter two risks, a conservative 4% annual cost-escalation factor has been applied to all future planned projects. This adjustment, while prudent, has temporarily reduced the plan’s ability to maintain a 35-year improvement life-cycle — a target the County intends to recover in future updates. 39 2027 Budget Highlight #9 County Highway Network – Small Culverts County Highway Network – Small Culverts Walw orth County maintains 677 culverts across its roadway system. Of these, 622 have been fully assessed and assigned condition ratings over the last several years, while 55 culverts not captured during these inventories will be evaluated through ongoing field verification and data updates. The com pleted assessments indicate that most culverts are performing adequately, with condition ratings distributed as follows: 132 rated Excellent, 307 Good, 128 Fair, 48 Poor, and 7 Very Poor. While the majority fall within acceptable ranges, 55 culverts in Poor or Very Poor condition present elevated risks— including structural deterioration, reduced hydraulic capacity, roadway degradation, and unplanned maintenance disruptions. These assets will require increased attention and, in some cases, significant rehabilitation or replacement. Trad itional culvert replacement often requires excavation, traffic disruption, and higher labor and material costs. To improve both efficiency and long-term asset performance, the department is integrating trenchless UV culvert lining as a strategic rehabilitation option. UV lining is a minimally invasive process in which a resin-impregnated liner is inserted into an existing culvert and cured using ultraviolet light. This method avoids roadway excavation, reduces the creation of new joints or future failure points, restores internal smoothness for improved hydraulic flow, reinforces structural integrity, and significantly extends service life with limited surface disturbance. The de partment anticipates that expanded inspections and cleaning efforts—supported by recently procured equipment—will continue to reveal deteriorating culverts suitable for UV lining. By identifying issues earlier and applying trenchless repairs where appropriate, the County can extend culvert life cycles and better align full replacements with future roadway improvement projects. Give n the aging inventory and current distribution of conditions, UV lining represents a practical and fiscally responsible approach. By providing the department with an infusion of $1,000,000 through a transfer from the General Fund to be maintained in the road and bridge contingency reserves for small culvert repairs in the Capital Projects Fund, as is currently proposed, the County is taking a proactive measure to address higher-risk culverts, reduce long-term costs, and preserve system reliability. As condition assessments continue and GIS integration improves, the department will refine its predictive maintenance strategy to ensure culvert assets remain safe, functional, and aligned with broader highway infrastructure planning. 40 2027 Budget Highlight #10 Strategic Use of Budgeted Reserves and Contingencies Background Walworth County strives to find the right strategic balance to utilize fund balance and net position. The County maintains strong fund balance policies against utilizing reserves to offset ongoing operational costs. Each year, the County places excess fund balance and net position into reserves held for specific future purposes as allowed by ordinance, hereafter referred to as “reserves.” These reserves are designated for specific purposes at yearend from net income returns, which is a key factor in how Walworth County became (and remains) debt free. These reserves were created by monitoring revenue closely and securing departmental support in spending budgeted funds wisely, rather than following a use-it-or-lose-it approach. 2027 Budgeted Use of Contingencies In 2026, the County began budgeting for certain contingency needs with the use of reserves. This enables the County to efficiently respond to certain unexpected budget needs via the standard budget adjustment process at the Finance Committee or management level, provided funds are allocated within established parameters and without necessitating a two-thirds vote of the County Board. Unused contingencies established through these reserves lapse at yearend to the appropriate reserve previously designated or are carried forward for the same contingency purpose. Ne wly created contingencies increase the 2027 budget’s use of reserves by $546,670 for the following: (1 ) An operating contingency for the General Fund ($200,000) and Children with Disabilities Education Board (CDEB) Fund ($100,000). The CDEB Fund has a separate operational contingency because it is a separate County levy line-item. (2) A youth corrections contingency in the Health and Human Services (HHS) Fund which is equivalent to one youth being placed in the program facility for a year ($276,670). While the County has not had a youth in this program recently, this reserve will provide funding in the event a youth is placed mid-year. L ist of Budgeted Contingencies with Reserves 41 2027 Budget Highlight #10 Strategic Use of Budgeted Reserves and Contingencies This expanded use of contingencies, consistent with recent ordinance changes, lowers the need to levy for the “just-in-case” scenarios. The 2027 budget includes a total of $1,833,670 in reserve funded contingencies. Additional 2027 Budgeted Reserves The County Administrator has proposed that the County Board also support consideration of utilizing reserves to fund specific budget needs in accordance with ordinance to address non-recurring expenditures, such as start-up costs or pilot programs defined as no longer than three years. The following list highlights where available fund balance is budgeted for non-recurring uses: General Fund • $134,493 funds one Sheriff’s Office Detective position. An employee is expected to return from military leave as early as October 1, 2026. In accordance with an adopted resolution, the next vacant detective position will be eliminated, qualifying the use of fund balance as a short-term need. • $162,500 is budgeted for the Housing Strategy Initiative as the County’s third year of the previously approved, 3-year pilot program. Children with Disabilities Education Board Fund • $73,763 is included for a speech and language pathologist to increase student enrollment through the acceptance of tuition-based students, temporarily utilizing reserves until tuition students are accepted. • $22,000 is utilized for existing tuition-based students as a second-year 50% discount of the newly calculated tuition rates which include a more comprehensive cost associated with tuition-based students. Beginning in 2028, all existing students will pay the full new tuition rates. • $43,000 is utilized to support the Early Childhood program transportation costs announced as ending for the 2027-2028 school year. This program is placed on Administrative Hold pending further review by the Children with Disabilities Education Board to review alternative options for a sustainable plan. Recovery Grants Fund • See separate story regarding the use of American Rescue Plan Act (ARPA) interest funding as Budget Highlight #4, “Conclusion of American Rescue Plan Act Funding.” Lakeland Health Care Center Fund • $1,269,520 is included in expenditures for an accounting entry to reduce the Lakeland Health Care Center’s current net position invested in capital assets. The original building is being depreciated over 60 years. The asset must be devalued for projects currently underway which will ultimately be capitalized to replace this impaired portion of the building. (“Impaired” is an accounting term related to explaining and addressing deviations in an asset’s fair value.) 42 2027 Budget Highlight #10 Strategic Use of Budgeted Reserves and Contingencies Highway Fund • The Highway Fund includes a similar $90,000 as an accounting entry for loss on equipment due to the required 15% salvage value required by the State. The salvage book value is often higher than the asset is worth at the time of disposal or sale, which reduces the net position invested in capital assets. Insurance Funds • The Dental Insurance ($68,372), Workers Compensation ($600,000), and Property and Risk Insurance ($300,616) Funds utilize reserves to cover the cost of expected claims due to lower than expected claims in past years. By doing so, rates charged to departments are lowered in the operating budget. Several Funds • Over $11.5 million was used to fund 2027 capital projects in several different funds which is 59% of the total 2027 capital projects. Use of reserves in the manners identified above allows the County to balance between strict levy limits and a strong capital fund balance position. 43 2027 Budget Highlight #11 Budget Process Calendar of Events Walworth County’s budget process is a year-round event. The lists of dates below don’t begin to reflect the hard work that occurs behind the scenes. Finance staff begin work on projections shortly after the final budget book is produced at the end of each December. Count y Board and Citizen Engagement Opportunities Key 2027 dates and milestones of the budget process which allow for County Board or citizen engagement include: Date Milestone May 18 - 21 Committee meetings – Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis opportunity to discuss with County Board Supervisors May 21 Finance Committee – budget planning opportunity to discuss with County Board Supervisors June 15 - 18 All Committees – budget planning opportunity to discuss with County Board Supervisors June 15 Public Works Committee – Present 2032 - 2036 Capital Improvement Plan July 14 County Board – 2032 - 2036 Capital Improvement Plan approval July 20 - 23 All Committees – budget planning opportunity to discuss with County Board Supervisors September 8 Committee of the Whole - Administrator’s budget released to County Board – 3:30 pm September 11 Budget appeals due to Finance signed by County Board Supervisors September 14 - 17 Committee meetings – Several departments will present at Committee meetings the details of key budget requests or changes September 14 Public Works Committee – Capital Improvement Plan Appeals September 16 Human Resources Committee – Personnel Appeals September 17 Finance Committee – Budget Appeals/Establish Preliminary Budget October 8 Budget published in official newspaper October 13 County Board – Preliminary Budget book distribution October 19 - 22 Committee meetings – Several departments will present at Committee meetings the details of key budget requests or changes October 29 Committee of the Whole – Public Budget Hearing on the Preliminary Budget – 6 pm November 6 Budget amendments signed by Supervisors due to Finance Department November 10 County Board Budget Adoption Meet ings begin early for Department Heads, Elected Officials, and the County Administrator to gather information about what the County Board and citizens believe to be important to the next year’s budget. After the Administrator’s Budget is released on September 8th, the budget review responsibility moves to the County Board members. Department Heads and Elected Officials with large department budgets or those with new needs first appearing in the budget are encouraged and often required to appear at Committee meetings to formally present key budget information or informally answer any budget questions. Following the September 44 2027 Budget Highlight #11 Budget Process Calendar of Events Finance Committee, which is the week after the Administrator presents his budget, the Finance Committee must authorize a budget to submit to the public for the statutorily required public budget hearing. Given this short turn around it is important to recognize that what is submit for presentation at the public budget hearing is not the final recommendation by the County Board for the next year’s budget. In fact, the County Board has both the month of September and October to discuss and debate budget considerations at Committee meetings and the County Board meeting in November, which includes a formal amendment and appeal process, before final decisions must be made for budget adoption. Departm ent Preparation Large departments would likely also describe the budget process as being a year-round event; however, key department-only due dates of information are included in the calendar below. All departments are asked to meet with the County Administrator regarding department requests prior to the Administrator’s Budget release to ensure the County Administrator understands the department’s requests. This review and discussion phase includes the need for cuts at this level to meet State levy cap requirements. Key d ue dates that affect the budget regarding preparation at the department level include: Date Milestone January 16 - 30 Capital facilities meeting discussions held between Public Works staff and departments’ leadership March 3 Capital Improvement Plan preparation materials distributed to departments April 27 2032 – 2036 Department Capital Improvement Plan requests due to Finance Department May 1 Software or hardware technology project requests submitted to Information Technology Department May 6 – 12 Administrative review of 2032 – 2036 capital requests May 11 Personnel change forms distributed to departments June 15 2027 – 2031 Department Capital Improvement Plan requests due to Finance Department July 6-10 Operating budget preparation materials distributed to departments July 16 Human Resources Department recommendations on personnel change requests due to Finance Department August 3 Departmental operating budget requests due to Finance Department July 21 - August 21 Administrative review of departmental 2027 – 2031 capital and 2027 operating budget requests September 9 Department Head meeting to discuss Administrator’s Budget details after initial release of the budget 45 2027 Budget Highlight #12 Administrative Holds Background The County Administrator began a budget practice in 2021 of placing an “Administrative Hold” on capital projects. The 2021 budget letter explained “Sometimes a project is conceptually ripe for inclusion in the CIP [Capital Improvement Plan] but the details of the project are not complete enough to give the final authority to proceed.” The County Administrator assigns, subject to Board approval, an appropriate Committee(s) or the full County Board, based on the magnitude of the decision, to hear details of the plan to determine when the project can move forward, provided all the project details are resolved in a satisfactory manner. Capital Project Administrative Holds The 2027 budget includes the following capital projects with an administrative hold. Figure 1 Project Name Department 2027 Budget Authorizing Approval GC Asbestos Survey & Abatement (1) Capital Projects - Buildings $ 50,000 County Board Park Expansion and/or Development (2) Capital Projects - Parks 750,000 County Board Vacant Wing Modification (3) Lakeland Health Care Center 4,000,000 County Board (1) The Government Center (GC) building is undergoing a study to determine the future of the building. The fate of the building, as determined by the County Board, will determine the scope of the asbestos survey and abatement. A future budget story is expected on this topic. (2) The park expansion and/or development project has been steadily moving forward in the five-year plan. Rather than pushing this project back until a specific project is identified, the project moves into the 2027 budget as planned to give the County Board time to react if an option presents itself. (3) The County is awaiting news of a $1 million federal grant. Additionally, a predesign study of the building wing and a self-sustaining operational plan will be necessary. Operational Administrative Holds The practice of administrative holds has grown to include operational items or conceptual ideas where a budget may be established, but further effort may be required to develop and present the program concept. The 2027 Administrator’s Budget Letter and Budget Highlight #3, “Certified Nursing Assistant (CNA) Thrive Program” include additional details on each of these programs placed on operational hold in the budget: Figure 2 Appropriation Title 2027 Budget Dept/Authorizing Approval Children’s Long-Term Support Program (CLTS) Summer Camp Net zero Children with Disabilities Education Board Early Childhood Transportation $ 43,000 Children with Disabilities Education Board Certified Nursing Assistant (CNA) Thrive Program 181,759 Lakeland Health Care Center Board 46 2027 2027 2027 Equity (Use)/ 2027 2026 Levy Department Revenues Expenditures Addition Tax Levy Tax Levy Change % County Board -$ 284,174$ -$ 284,174$ 276,083$ 8,091$ 2.8% County Clerk (94,015) 485,977 - 391,962 366,257 25,705 6.6% Elections (27,000) 102,561 - 75,561 211,147 (135,586) -179.4% Administration - 1,195,765 - 1,195,765 1,172,241 23,524 2.0% Corporation Counsel (1,441,622) 2,594,576 - 1,152,954 1,099,337 53,617 4.7% Human Resources (140) 1,771,225 - 1,771,085 1,756,743 14,342 0.8% Finance (116,125) 3,676,650 - 3,560,525 3,407,120 153,405 4.3% Treasurer (1,120,022) 860,940 - (259,082) (294,430) 35,348 13.6% Medical Examiner (274,780) 673,144 - 398,364 457,720 (59,356) -14.9% Clerk of Courts (2,180,443) 4,337,142 - 2,156,699 2,237,129 (80,430) -3.7% District Attorney (85,000) 1,557,458 - 1,472,458 1,352,997 119,461 8.1% Register of Deeds (1,423,918) 614,685 - (809,233) (678,523) (130,710) -16.2% Land Use & Resource Mgmt (1,357,078) 2,494,563 - 1,137,485 1,139,720 (2,235) -0.2% Veterans Service (19,800) 394,083 - 374,283 413,974 (39,691) -10.6% Sheriff's Office (2,664,549) 35,965,142 - 33,300,593 31,220,959 2,079,634 6.2% Infor mation Technology - 4,392,516 - 4,392,516 3,953,159 439,357 10.0% UW Extension (71,748) 542,761 - 471,013 466,548 4,465 0.9% Facilities (179,850) 3,670,851 - 3,491,001 3,545,336 (54,335) -1.6% Parks (104,871) 477,529 - 372,658 327,887 44,771 12.0% Non-Departmental (25,155,592) 4,513,828 (546,993) (21,188,757) (19,349,970) (1,838,787) -8.7% Community Initiatives - 192,500 - 192,500 197,500 (5,000) -2.6% Health and Human Services (19,158,474) 33,231,541 (397, 491) 13,675,576 13,129,690 545,886 4.0% Children w/Dis Ed Board (6,879,844) 15,076,144 (1,839,763) 6,356,537 5,894,374 462,163 7.3% Transit (2,263,446) 3,222,459 - 959,013 980,539 (21,526) -2.2% Recovery Grants (46,059) 295,776 (249,717) - - - 0.0% Land Information (181,492) 790,162 (247,598) 361,072 352,591 8,481 2.3% Sheriff Restricted (583,390) 633,390 (50,000) - - - 0.0% Lakeland Health Care Center (15,733,068) 23,261,611 (5,895,480) 1,633,063 1,779,640 (146,577) -9.0% Highway (8,556,514) 14,755,842 (1,932,310) 4,267,018 4,045,741 221,277 5.2% Health Insurance (20,705,317) 20,715,528 (10,211) - - - 0.0% Dental Insurance (858,954) 927,326 (68,372) - - - 0.0% Worker's Compensation (628,987) 1,228,987 (600,000) - - - 0.0% P roperty & Risk Insurance (816,865) 1,117,481 (300,616) - - - 0.0% Subtotal (112,728,963)$ 186,054,317$ (12,138,551)$ 61,186,803$ 59,461,509$ 1,725,294$ 2.8% Capital Projects Fund (2,856,711) 10,716,500 (3,781,339) 4,078,450 4,575,630 (497,180) -12.2% Grand Total (115,585,674)$ 196,770,817$ (15,919,890)$ 65,265,253$ 64,037,139$ 1,228,114$ 1.9% Walworth County Departmental Budget Comparison Administrator's Budget 47 2027 2026 2027 2027 Equity (Use)/ 2027 Levy Division/ Department Tax Levy Revenues Expenditures Addition Tax Levy Change % County Board 276,083 - 284,174 - 284,174 8,091 2.8% County Board 276,083 - 284,174 - 284,174 8,091 2.8% County Clerk 366,257 (94,015) 485,977 - 391,962 25,705 6.6% County Clerk 366,257 (94,015) 485,977 - 391,962 25,705 6.6% Elections 211,147 (27,000) 102,561 - 75,561 (135,586) -179.4% Elections 211,147 (27,000) 102,561 - 75,561 (135,586) -179.4% Administration 409,888 - 419,315 - 419,315 9,427 2.2% Economic Development 279,428 - 265,000 - 265,000 (14,428) -5.4% Volunteer Services 92,691 - 99,511 - 99,511 6,820 6.9% Risk Management 390,234 - 411,939 - 411,939 21,705 5.3% Administration 1,172,241 - 1,195,765 - 1,195,765 23,524 2.0% Corporation Counsel 1,090,223 (31,000) 1,179, 251 - 1,148,251 58,028 5.1% Child Support 9,114 (1,410,622) 1,415,325 - 4,703 (4,411) -93.8% Corporation Counsel 1,099,337 (1,441,622) 2,594,576 - 1,152,954 53,617 4.7% Human Resources 1,756,743 (140) 1,771,225 - 1,771,085 14,342 0.8% Human Resources 1,756,743 (140) 1,771,225 - 1,771,085 14,342 0.8% Finance 2,699,398 (1,000) 2,855,249 - 2,854,249 154,851 5. 4% Purchasing 707,722 (115,125) 821,401 - 706,276 (1,446) -0.2% Finance 3,407,120 (116,125) 3,676,650 - 3,560,525 153,405 4.3% Treasurer (294,430) (1,120,022) 860,940 - (259,082) 35,348 13.6% Treasurer (294,430) (1,120,022) 860,940 - (259,082) 35,348 13.6% Medical Examiner 457,720 (274,780) 673,144 - 398,364 (59,356) -14.9% Medical Examiner 457,720 (274,780) 673,144 - 398, 364 (59,356) -14.9% Clerk Of Courts 2,237,129 (2,180,443) 4,337,142 - 2,156,699 (80,430) -3.7% Clerk of Courts 2,237,129 (2,180,443) 4,337,142 - 2,156,699 (80,430) -3.7% District Attorney 1,352,997 (85,000) 1,557,458 - 1,472,458 119,461 8.1% District Attorney 1,352,997 (85,000) 1,557,458 - 1,472,458 119,461 8.1% Register Of Deeds (678,523) (1,423,918) 614,685 - (809,233) (130,710) -16.2% Register of Deeds (678,523) (1,423,918) 614,685 - (809,233) (130,710) -16.2% Land Use 839,032 (393,246) 1,226,290 - 833,044 (5,988) -0.7% Resource Management 300,688 (963,832) 1,268,273 - 304,441 3,753 1.2% Land Use & Resource Mgmt 1,139,720 (1,357,078) 2,494,563 - 1,137,485 (2,235) -0.2% Veterans Service 413,974 (19,800) 394,083 - 374,283 (39,691) -10.6% Veterans Service 413,974 (19,800) 394,083 - 374,283 (39,691) -10.6% Sheriff Administration 642,158 (890,084) 1,658,034 - 767,950 125,792 16.4% Support Services 4,460,804 (125,300) 4,581,644 - 4,456,344 (4,460) -0.1% Communications 3,752,904 (432,400) 4,538,123 - 4,105,723 352,819 8.6% Corrections Services 11,942,946 (790,098) 13,722,799 - 12,932,701 989,755 7.7% Field Services 10,422,147 (426,667) 11,464,542 - 11,037,875 615,728 5.6% Sheriff's Office 31,220,959 (2,664,549) 35,965,142 - 33,300,593 2,079,634 6.2% Walworth County Administrator's Budget Divisional Budget Comparison 48 2027 2026 2027 2027 Equity (Use)/ 2027 Levy Division/ Department Tax Levy Revenues Expenditures Addition Tax Levy Change % Information Technology 3,953,159 - 4,392,516 - 4,392,516 439,357 10.0% Information Technology 3,953,159 - 4,392,516 - 4,392,516 439,357 10.0% UW-Extension 466,548 (71,748) 542,761 - 471,013 4,465 0.9% UW Extension 466,548 (71,748) 542,761 - 471,013 4,465 0.9% Facilities Administration 1,785,442 (600) 1,630,352 - 1,629,752 (155,690) -9.6% Buildings And Grounds 1,759,894 (179,250) 2,040,499 - 1,861,249 101,355 5.4% Facilities 3,545,336 (179,850) 3,670,851 - 3,491,001 (54,335) -1.6% Parks & Trails 327,887 (104,871) 477,529 - 372,658 44,771 12.0% Parks 327,887 (104,871) 477,529 - 372,658 44,771 12.0% Non-Departmental (19,349,970) (25,155,592) 4,513,828 (546,993) (21,188,757) (1,838,787) -8.7% Non-Departmental (19,349,970) (25,155,592) 4,513,828 (546,993) (21,188,757) (1,838,787) -8.7% Community Initiative 197,500 - 192,500 - 192,500 (5,000) -2.6% Community Initiatives 197,500 - 192,500 - 192,500 (5,000) -2.6% Balance Sheet - - - (397,491) (397,491) (397,491) -100.0% HHS Admin & Resource Support 2,882,225 (3,434,878) 6,603,029 - 3,168,151 285,926 9.0% Behavioral Health 4,433,485 (7,796,388) 12,862,777 - 5,066,389 632,904 12.5% Family Wellness Preservation 2,938,614 (4,002,003) 6,906,388 - 2,904,385 (34,229) -1.2% Aging & Disability Resc Cntr 1,256,195 (3,179,292) 4,457,702 - 1,278,410 22,215 1.7% Public Health 1,619,171 (745,913) 2,401,645 - 1,655,732 36,561 2.2% Health and Human Services 13,129,690 (19,158,474) 33,231,541 (397,491) 13,675,576 545,886 4.0% Balance Sheet (966,931) - - (1,839,763) (1,839,763) (872,832) -47.4% CDEB Administration 1,783,046 (2,882,220) 5,705,756 - 2,823,536 1,040,490 36.9% Educational Programs 4,542,551 (2,977,146) 7,687,693 - 4,710,547 167,996 3.6% Support Services 535,708 (1,020,478) 1,682,695 - 662,217 126,509 19.1% Children w/Dis Ed Board 5,894,374 (6,879,844) 15,076,144 (1,839,763) 6,356,537 462,163 7.3% Balance Sheet - - - - - - 0.0% Transit 980,539 (2,263,446) 3,222,459 - 959,013 (21,526) -2.2% Transit 980,539 (2,263,446) 3,222,459 - 959,013 (21,526) -2.2% Balance Sheet (461,715) - - (249,717) (249,717) 211,998 84.9% Recovery Grants 461,715 (46,059) 295,776 - 249,717 (211,998) -84.9% Recovery Grants - (46,059) 295,776 (249,717) - - 0.0% Bal ance Sheet (257,456) - - (247,598) (247,598) 9,858 4.0% Land Information 610,047 (181,492) 790,162 - 608,670 (1,377) -0.2% Land Information 352,591 (181,492) 790,162 (247,598) 361,072 8,481 2.3% Balance Sheet (62,000) - - (50,000) (50,000) 12,000 24.0% Sheriff Restricted 62,000 (583,390) 633,390 50,000 (12,000) -24.0% Sheriff Restricted - (583,390) 633,390 (50,000) - - 0.0% Balance Sheet (2,377,933) - - (3,781,339) (3,781,339) (1,403,406) -37.1% Capital Projects 6,953,563 (2,856,711) 10,716,500 - 7,859,789 906,226 11.5% Capital Projects 4,575,630 (2,856,711) 10,716,500 (3,781,339) 4,078,450 (497,180) -12.2% Balance Sheet (2,497,088) - - (1,267,980) (1,267,980) 1,229,108 96.9% Administration 5,621,404 (1,470,810) 10,356,095 (4,555,000) 4,330,285 (1,291,119) -29.8% Clinical (3,993,850) (13,709,984) 9,507,067 (55,500) (4,258,417) (264,567) -6.2% Therapy Services 153,945 (153,759) 320,242 - 166,483 12,538 7.5% Social Services 514,306 - 546,477 - 546,477 32,171 5.9% 49 2027 2026 2027 2027 Equity (Use)/ 2027 Levy Division/ Department Tax Levy Revenues Expenditures Addition Tax Levy Change % Food & Nutrition Services 1,486,221 (389,415) 2,013,350 (17,000) 1,606,935 120,714 7.5% Resident Recreation Services 494,702 (9,100) 518,380 - 509,280 14,578 2.9% Lakeland Health Care Center 1,779,640 (15,733,068) 23,261,611 (5,895,480) 1,633,063 (146,577) -9.0% Balance Sheet 91,260 - - 247,790 247,790 156,530 63.2% Highway Administration 901,081 (591,262) 1,540,432 (100,000) 849,170 (51,911) -6.1% Fleet 1,805,088 (159,425) 1,736,912 - 1,577,487 (227,601) -14.4% State Highway Maintenance - (3,740,640) 3,740,640 - - - 0.0% County Road Maintenance 1,627,491 (2,655,000) 4,614,180 - 1,959,180 331,689 16.9% Hwy Bldg & Equip (443,016) (749,120) 2,366,270 (2,080,100) (462,950) (19,934) -4.3% Intergovernmental Services - (550,720) 550,720 - - - 0.0% Solid Waste 63,837 (110,347) 206,688 - 96,341 32,504 33.7% Highway 4,045,741 (8,556,514) 14,755, 842 (1,932,310) 4,267,018 221,277 5.2% Balance Sheet 118,766 - - (10,211) (10,211) (128,977) -1263.1% Health Insurance (118,766) (20,705,317) 20,715,528 - 10,211 128,977 1263.1% Health Insurance - (20,705,317) 20,715,528 (10,211) - - 0.0% Balance Sheet (157,596) - - (68,372) (68,372) 89,224 130.5% Dental Insurance 157,596 (858,954) 927,326 - 68,372 (89,224) -130.5% Dental Insurance - (858,954) 927,326 (68,372) - - 0.0% Balance Sheet (600,000) - - (600,000) (600,000) - 0.0% Worker's Compensation 600,000 (628,987) 1,228,987 - 600,000 - 0.0% Worker's Compensation - (628,987) 1,228,987 (600,000) - - 0.0% Balance Sheet (329,583) - - (300,616) (300,616) 28,967 9.6% Property & Risk Insurance 329,583 (816,865) 1,117,481 - 300, 616 (28,967) -9.6% Property & Risk Insurance - (816,865) 1,117,481 (300,616) - - 0.0% Grand Total 64,037,139$ (115,585,674)$ 196,770,817$ (15,919,890)$ 65,265,253$ 1,228,114$ 1.9% 50 Walworth County Personnel Highlights Walworth County’s 2027 budget includes 858.83 full-time equivalent (FTE) positions. Each full-time position is equal to 1.0; therefore, a person working ½ of those hours would be a 0.5 FTE. A historical FTE comparison follows this page. Personnel Statistics (as of the end of August 2026): • 810 active employees eligible for full benefits (0.75 FTE to 1.00 FTE) • 20 active part-time employees not eligible for health insurance (0.50 to 0.74 FTE) • 27 active part-time employees with no benefits (below 0.50 FTE) • 116 active casual, student, or limited term employees with no benefits • 41 currently vacant regular positions for a total of 32.30 FTE in active recruitment • 277 new hires, transfers, or promotions to date for the year • 8.7 years is the average tenure, a 3-year drop from 10 years ago at 11.7 years. • 42.9 years is the average age of a county employee, and 8.9 percent of employees are over the age of 60. • 79.3% of current County employees have been hired after January 1, 2012, when numerous employee changes occurred from the effects of the State’s Act 10. See also 2027 County Administrator’s Budget Letter for details of 2027 pay and benefit changes expected. Budget Highlight #2 Summary of Major Personnel Actions details the overall decrease of 4.85 FTEs between the 2026 Adopted Budget and the 2027 Administrator’s Budget as well as other specific personnel changes. Sheriff's Office - 25.6%, 219.60 Children w/Dis Ed Board - 12.4%, 106.65 Health & Human Services - 22.3%, 191.40 Lakeland Health Care Center - 12.2%, 104.75 Public Works - 8.2%, 71.00 All Other Depts - 19.3%, 165.43 Walworth County 2027 Personnel Allocation 51 2023 2024 2025 2026 2027 Change Adopted Adopted Adopted Adopted Admin Department Budget Budget Budget Budget Budget County Board 0.50 0.50 0.50 0.50 0.50 - County Clerk 1 4.00 4.00 4.00 4.00 4.00 - Administration 6.75 6.50 7.50 5.50 5.50 - Corporation Counsel 20.50 20.50 20.50 19.50 19.50 - Human Resources 9.00 10.00 10.00 10.00 10.00 - Finance 20.50 21.50 20.50 21.50 21.50 - Treasurer 7.05 7.05 7.05 6.75 6.75 - Medical Examiner 2.80 3.00 3.40 3.40 3.60 0.20 Clerk of Courts 34.43 34.43 34.33 32.23 33.23 1.00 District Attorney 12.50 12.50 12.50 14.00 15.00 1.00 Register of Deeds 6.00 5.00 5.00 5.00 5.00 - Land Use & Resource Mgmt 15.50 15.50 15.50 15.50 14.50 (1.00) Veterans Services 3.25 3.50 3.50 3.50 3.50 - Sheriff 2 211.40 217.90 219.40 219.60 219.60 - Information Technology 3 14.00 18.25 18.25 19.25 19.25 - UW Extension 1.60 1.60 1.60 1.60 1.60 - Health & Human Services 192.78 196.73 195.28 194.95 191.40 (3.55) Children w/ Dis Ed Board 104.25 104.65 105.65 108.65 106.65 (2.00) Transit n/a n/a n/a 1.00 1.00 - Recovery Grants 9.92 6.47 6.72 2.50 1.00 (1.50) Lakeland Health Care Center 101.65 101.65 103.25 103.75 104.75 1.00 Public Works 4 72.00 71.00 71.00 71.00 71.00 - Total 850.38 862.23 865.43 863.68 858.83 (4.85) This report is rounded to two decimal places. 1 Inclusive of County Clerk and Elections departments. 2 Inclusive of Sheriff's Office and Sheriff Restricted departments. 3 Includes Information Technology and Land Information departments. 4 Inclusive of Public Works- Facilities, Public Works-Parks, and Public Works-Highway departments. Unfunded and Underfunded Positions by Department Summary: 2023 2024 2025 2026 2027 Change Adopted Adopted Adopted Adopted Admin Department Budget Budget Budget Budget Budget Treasurer N/A N/A N/A 0.25 0.25 - Sheriff N/A N/A N/A 1.00 - (1.00) Health & Human Services N/A N/A N/A 1.20 0.20 (1.00) Children w/ Dis Ed Board N/A N/A N/A 2.34 3.79 1.45 Lakeland Health Care Center N/A N/A N/A 0.10 0.10 - - - - 4.89 4.34 (0.55) N/A - Unfunded and underfunded positions began to be tracked in the 2026 budget. 2026 to 2027 Walworth County Full-Time Equivalents (FTE) Comparison 2026 to 2027 52 Capital Improvement Plan (CIP) Capital expenditures are projects to maintain or improve a County asset such as infrastructure, software, or equipment. The projects are usually nonrecurring expenditures for a physical improvement with a long useful life. Projects require an up-front commitment of resources which benefit the County and its citizens by extending the useful life of existing assets and creating new ones. Decisions regarding the financing of these capital improvements affect the availability of resources for the operating budget. C apital Project Definition C apital projects included in the CIP must meet ONE of the following: • N ew construction, expansion, renovation, or replacement project for an existing facility or f acilities. Projects must have a total cost of at least $25,000 over the life of the project. Costs can include the cost of land, engineering, architectural planning, contracted services and in some cases, staff time to complete the project. • A purchase of equipment that will be capitalized. Typically, this is a purchase of major e quipment costing $10,000 or more, with a useful life of at least 3 years. It may also qualify as a capital asset under highway or Medicaid requirements with a lesser cost. • A collectively significant group purchase of multiple like assets that are non-consumables with a useful life of one year or more, where the aggregate purchase exceeds $50,000. • A major maintenance or rehabilitation project for an existing facility or existing equipment repair with a cost of $25,000 or more, and an economic life of at least 10 years. • A ll initial start-up costs related to the implementation of a new information technology system when year one costs are $25,000 or greater. P rioritization of Capital Projects T he County uses a number of considerations when deciding on its capital plan, including the following priority ratings presented for each of the proposed projects with a 2027 appropriation. 1. M andated or legal obligation: resolving a mandate by State Statute or action of the County Board or Committee of the County Board. Projects where there is little or no choice in w hether or not the project should be included. 2. S afety issue or concern: addressing a current safety issue, concern or problem. 3. R eplacement – out of service: replacing necessary County assets not working, broken or out of service. This may include fleet equipment or vehicles needing replacement before scheduled replacement. 4. Productivity improvement or operational savings: expecting to improve County services or operations. This includes projects where one-time investments are anticipated to lead to on -going budget savings in future years. 53 Capital Improvement Plan (CIP) 5. Facility or grounds repair/maintenance: repairing or maintaining current existing County facilities and grounds. 6. Scheduled replacement: replacing a current county asset on a replacement schedule. This may include fleet equipment or vehicles. 7. New capital asset: increasing the number of County assets. This may include additions to fleet equipment or vehicles. 8. New County program or service: enabling a new County program or service proposed for the future (needed but not mandated). Capital Improvement Plan (CIP) Definition – Long-term Planning The goal of the CIP is to create a logical, data-driven, comprehensive, integrated and transparent capital investment strategy that addresses infrastructure needs, reflects County values, supports County operations, programs and services and exemplifies financial and environmental best practices. Future operating budget impacts are estimated where practicable and are incorporated into the 5-year operating forecast. While the County strives to create a comprehensive capital plan, inevitably, a current capital request rises to a higher priority as more information becomes available, new ideas are formed, or in the event of a safety concern. The capital improvement plan (CIP) identifies capital needs or projects organized into two separate and distinct sections. Five-year CIP: The County recognizes and annually approves the 5-year plan which encompasses all anticipated and known capital needs for this period in time. While the 5-year CIP includes a projected funding plan, only projects with a first-year appropriation without an administrative hold, have expenditure authority. Projects with an administrative hold status require appropriate committee or County board approval to move forward with spending and contractual agreements. A listing of all the 5-year projects as well as details for all projects with a 2027 appropriation are presented in this book. Ten-year CIP: Beginning in 2025, Walworth County has more formally incorporated years 6 to 10 projected capital needs referred to as the 10-year CIP. The preparation and review of its 121 projects was a significant addition to the already tight review timeline. Therefore, this budget cycle moved up the preparation and review of years 6 to 10, which were formally approved by County Board resolution on July 14, 2026. The goal in expanding the CIP beyond 5 years was for greater insight into forecasting and projecting future needs in a transparent manner and as an additional long-term planning tool. The County does not formally adopt these out years by each individual year, it is provided as a planning tool where the focus is on understanding potential out year plans and objectives. The further out a capital plan forecasts, the greater the potential for changes, but the ability to see what is on the horizon encourages transparent discussion and creative solutions. This may lead to a delay in a project by identifying alternative solutions to anticipated costly improvement needs or perhaps prioritizing the needs in a manner that can be funded when it moves into the 5-year CIP. 54 Capital Improvement Plan (CIP) In prior years, Public Works has maintained a 10-year plan regarding major highway/bridge improvement plan, campus asphalt plan, and equipment plans. The facilities master plan, along with individual building assessments, reflect a ten-to-fifteen-year time horizon. When looking at generational projects, funding cash flows for not only construction, but maintenance, may be projected as far as thirty years into the future. Departments with capital replacement schedules or anticipated needs are encouraged to share any capital needs, either new or anticipated replacements. Vehicle replacements for all departments are captured in the 10-year CIP. Technology networking and hardware replacement capital needs are incorporated in the 10-year CIP; however, with software needs constantly changing and many software vendors moving to software as a service (SaaS) environment, these costs are likely already incorporated through the annual operating budget and have not been included in the 10- year CIP unless a new software solution need is anticipated. A listing of all the 6 to 10-year projects is available here: https://www.co.walworth.wi.us/1292/Dashboard-to-the-2027-Budget Funding of 10-year CIP: A formal funding plan of the 6 to 10-year CIP is not created as timing is more subject to changing priorities. Movement into the 5-year plan requires a funding strategy to be disclosed. As part of the annual CIP process, the County’s Comptroller provides an analysis of capital reserves anticipated along with any projections of grants, donations, or other specific non- levy funds to determine if any projects may need to consider alternative funding sources, such as the need for debt service borrowings. The Administrator and Finance Director review this analysis to bring any concerns regarding projected funding to the County Board. At this time, no debt service is expected to result for the projects identified in the 10-year CIP. Life Cycle of a Capital Improvement Plan Capital needs are determined Funding sources are identified Timelines are established Projects are published in a CIP 55 Department 2027 2028 2029 2030 2031 Total Capital Projects Department: Government Center Building 50,000$ 7,938,000$ 2,890,000$ 2,105,000$ 30,000$ 13,013,000$ Health & Human Services Building - - - 306,500 340,000 646,500 Judicial Center Building 430,000 1,260,000 840,000 6,280,000 2,782,000 11,592,000 Law Enforcement Center Building 1,278,500 1,030,000 1,215,000 56,000 36,000 3,615,500 Other Grounds & Buildings 25,000 1,750,000 7,445,000 825,000 - 10,045,000 Clerk of Courts Projects 180,000 100,000 190,000 175,000 125,000 770,000 Corporation Counsel Projects 150,000 - - - - 150,000 County Board Projects 100,000 - - - - 100,000 Finance Projects - 50,000 - - - 50,000 Health & Human Services Projects - 65,000 255,000 410,000 - 730,000 Information Technology Projects 885,000 1,113,000 659,200 430,000 365,000 3,452,200 Land Use & Resource Management Projects - - - 65,000 136,000 201,000 Public Works - Facilities Projects 275,000 370,000 - 35,000 89,000 769,000 Public Works - Parks Projects 964,000 257,000 29,000 288,000 - 1,538,000 Register of Deeds Projects 170,000 - - - - 170,000 Sheriff's Office Projects 803,000 1,384,000 3,035,000 2,920,000 1,207,000 9,349,000 Roadway Infrastructure Projects 4,806,000 6,354,102 6,846,000 7,282,000 6,165,000 31,453,102 Subtotal of Capital Projects Department 10,116,500$ 21,671,102$ 23,404,200$ 21,177,500$ 11,275,000$ 87,644,302$ Children with Disabilities Education Board 1,491,000 925,000 2,348,000 130,000 180,000 5,074,000 Lakeland Health Care Center 5,452,500 1,044,100 246,700 408,100 2,360,900 9,512,300 Information Technology - Land Information 20,000 160,000 - 60,000 - 240,000 Public Works - Highway 2,080,100 3,013,400 8,346,300 2,413,100 1,443,200 17,296,100 Sheriff's Office - Sheriff Restricted 165,000 336,500 55,000 40,000 40,000 636,500 Transit 171,930 177,088 167,868 172,904 178,091 867,881 TOTAL 19,497,030$ 27,327,190$ 34,568,068$ 24,401,604$ 15,477,191$ 121,271,083$ Funding Source 2027 2028 2029 2030 2031 Total Tax Levy 4,112,836$ -$ - $ - $ - $ 4,112,836$ To Be Determined - 3,693,868 3,375,524 3,353,531 3,341,568 13,764,491 Interest Income 1,250,000 750,000 250,000 - - 2,250,000 State Supplemental Aid to Counties 150,000 150,000 150,000 150,000 150,000 750,000 Subtotal of County Budget-year Resources 5,512,836$ 4,593,868$ 3,775,524$ 3,503,531$ 3,491,568$ 20,877,327$ Unallocated Road/Bridge Construction Funds 585,839 - 2,207,144 1,182,000 2,550,000 6,524,983 Capital Projects Fund Capital Improvement Funds 1,631,500 13,351,000 15,106,200 12,716,250 4,577,000 47,381,950 Capital Projects Fund Parks Funds 964,000 257,000 29,000 288,000 - 1,538,000 General Fund Short-term Rental Program Funds - - - 65,000 136,000 201,000 Children with Disabilities Education Board Funds 1,491,000 925,000 2,248,000 130,000 180,000 4,974,000 Lakeland Health Care Center Funds 4,452,500 1,044,100 246,700 408,100 2,276,400 8,427,800 Land Information Restricted Funds 190,000 170,000 - 40,000 - 400,000 Highway Funds 2,080,100 3,013,400 8,346,300 2,413,100 1,443,200 17,296,100 Sheriff Restricted Funds 165,000 336,500 55,000 40,000 40,000 636,500 Subtotal of Existing Funding 11,559,939$ 19,097,000$ 28,238,344$ 17,282,450$ 11,202,600$ 87,380,333$ Debt Proceeds * - - - - - - Proceeds from the Sale of Assets 64,050 91,050 91,050 91,050 91,050 428,250 Grant Funds 2,347,705 3,545,272 1,723,150 3,404,573 691,973 11,712,673 Donated Funds 12,500 - 172,000 120,000 - 304,500 Reimbursement from Municipalities - - 568,000 - - 568,000 Subtotal of Grant or Other Financing 2,424,255$ 3,636,322$ 2,554,200$ 3,615,623$ 783,023$ 13,013,423$ TOTAL 19,497,030$ 27,327,190$ 34,568,068$ 24,401,604$ 15,477,191$ 121,271,083$ Walworth County Capital Improvement Plan Funding Summary Administrator's Budget * A formal funding plan of years 6 to 10 of the plan is not presented, as timing is more subject to changing priorities. There is, however, no borrowing anticipated for the duration of the 10-year plan. 56 Walworth County 2027 Capital Improvement Plan Years 1 through 5 Administrator's Plan 2027 - 2031 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Capital Projects Dept - Building - Government Center 50,00050,000GC Asbestos Survey & Abatement Government Center Remodel 5,225,000 GC Full Roof Replacement 1,653,000 GC Exterior Building Repairs 600,000 GC Electric Dist, ATS, & Generator 150,000 1,000,000 GC Building Network Infrastructure 120,000 GC Backup Circulation Pump 65,000 GC Fire Sprinkler System; Ceiling Tiles 60,000 745,000 GC Sanitary Ejector Pump Replacement 35,000 GC Flooring Replacement - Annual 30,000 30,000 30,000 GC West Elevator 675,000 GC Valve Replacement & Tank Removal 190,000 GC Chiller & Pump(s) Replacement 60,000 850,000 GC HVAC Balancing Study & Rebalance 55,000 225,000 GC Boardroom Remodel 50,000 400,000 GC Heating Boiler Replacement (3) 45,000 550,000 GC Radio Tower Barn Demolition 40,000 GC Veteran Memorial 80,000 50,000 50,000 7,938,000 2,890,000 2,105,000 30,000 Capital Projects Dept - Building - Health & Human Services HHS Building Network Infrastructure 225,000 HHS Building Infrastructure Assessment 41,500 HHS Flooring Replacement - Annual 40,000 40,000 HHS Sound Mitigation 200,000 HHS Staff Automatic Door Openers 100,000 306,500 340,000 Capital Projects Dept - Building - Judicial Center 165,000165,000JC Data Closet Expansion 110,000 75,00075,000JC Replace HVAC Valves 60,00060,000JC Heating Boiler Replacement 850,000 50,00050,000JC Flooring Replacement - Annual 50,000 50,000 50,000 50,000 50,00050,000JC Building Assessment 30,00030,000JC Data Center Cooling Sys Replacement 210,000 JC Generator Docking Station 40,000 Judicial Center Renovations 600,000 5,000,000 JC Building Network Infrastructure 130,000 JC Elevator Renovations 60,000 860,000 840,000 JC Emergency Generator Replacement 245,000 JC Window Replacement 75,000 1,000,000 JC Air Handling Unit Upgrades 50,000 800,000 JC Rolling File Demo and Floor Repair 92,000 430,000 175,000 255,000 1,260,000 840,000 6,280,000 2,782,000 57 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Capital Projects Dept - Building - Law Enforcement Center 910,000910,000Jail Ceiling Replacement 188,500188,500SO Huber Exterior Wall Replacement 70,00070,000Jail Inmate Window Replacement 442,000 70,00070,000SO Main Entrance Repairs 40,00040,000Jail Water Closet "T" Replacement 40,000 40,000 20,000 SO Liebert CRAC Unit Replacement 400,000 Jail Dorms H to L Mechanical Upgrades 70,000 1,000,000 SO Building Infrastructure Assessment 50,000 SO Range ALC Upgrade 28,000 SO Buildings Network Infrastructure 175,000 SO Exhaust Fan Replacements (4) 36,000 36,000 1,278,500 950,000 328,500 1,030,000 1,215,000 56,000 36,000 Capital Projects Dept - Building - Other 25,00025,000Webster House ADA Ramp Campus Sanitary & Storm Sewer Repairs 950,000 911 Communications Center 800,000 7,200,000 Campus Bike Paths 120,000 Campus Planters & Tree Planting 75,000 75,000 HHS Chapter 980 Residence 50,000 500,000 Webster House Repairs 250,000 25,000 25,000 1,750,000 7,445,000 825,000 Capital Projects Dept - Dept Req - Clerk of Courts 150,000150,000Court Room Technology Refresh Cycle 100,000 190,000 175,000 125,000 30,00030,000JC Clerk of Courts Waiting Area Remodel 180,000 150,000 30,000 100,000 190,000 175,000 125,000 Capital Projects Dept - Dept Req - Corporation Counsel 100,000100,000JC Child Support Office/Entrance Rebuild 50,00050,000ADA Digital Web Content Compliance 150,000 150,000 Capital Projects Dept - Dept Req - County Board 50,00050,000Board Meeting Videos & Streaming 50,00050,000Board Meeting System 100,000 100,000 Capital Projects Dept - Dept Req - Finance E-Procurement Software Replacement 50,000 50,000 Capital Projects Dept - Dept Req - Health & Human Services HHS Fleet Expansion Vehicle 55,000 55,000 Public Health Lab Incubator Replacement 10,000 HHS Passenger Vehicle Replacements (3) 190,000 310,000 Public Health Water Sample Sealer Repl 10,000 HHS Door Widening 100,000 65,000 255,000 410,000 58 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Capital Projects Dept - Dept Req - Information Technology 260,000 40,000300,000Storage Area Network (SAN) Refresh Cycle 325,000 200,000200,000Backup & Recovery Network Infrastructure 125,000125,000Data Center Infrastructure Maintenance 110,000 125,000 50,000 250,000 60,00060,000Audio Video Device Refresh 60,000 60,000 50,00050,000Phone System Replacement 600,000 50,00050,000Virtual Server Refresh Cycle 50,000 50,000 55,000 55,000 50,00050,000Project Management Systems 50,00050,000AI Solutions, Training, & Licensing Multi-Function Printer Replacements 135,000 135,000 Cyber Recovery Data Vault 100,000 County Business Processing System-Forms 50,000 Application Prog. Interface (API) System 50,000 JC EOC-IT Training Room Enhancements 18,000 164,200 County Telecloset Security Enhancement 125,000 885,000 150,000 695,000 40,000 1,113,000 659,200 430,000 365,000 Capital Projects Dept - Dept Req - LURM LURM Vehicle Replacement 65,000 136,000 65,000 136,000 Capital Projects Dept - Dept Req - Public Works - Facilities 140,000140,000DPW Building Network Infrastructure 135,000135,000Facilities Automated Mowing Equipment County Asset Management System 300,000 Facilities Tractor (Steiner) Replacement 70,000 Facilities Tractor Replacement 35,000 35,000 Rough Terrain Vehicle (RTV) Repl 54,000 275,000 275,000 370,000 35,000 89,000 Capital Projects Dept - Dept Req - Public Works - Parks 750,000750,000Park Expansion and/or Development 110,000110,000Price Park Disc Golf Course 42,00042,000Forestry Head Mulcher 28,00028,000WRP Barn Repairs 257,000 18,00018,000Tilt Equipment Trailer 16,00016,000Open Front Brush Cutter Price Park Service Road Resurfacing 29,000 288,000 964,000 964,000 257,000 29,000 288,000 Capital Projects Dept - Dept Req - Register of Deeds 120,000120,000ROD Deed Scanning 50,00050,000ROD Indexing Records 170,000 170,000 59 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Capital Projects Dept - Dept Req - Sheriff's Office 602,000 63,000665,000Squad Replacement Purchase (7) 1,030,000 1,070,000 1,110,000 1,140,000 50,00050,000SO Server Hosts Infrastructure 48,00048,000SO Kitchen Assessment 12,500 12,50025,000K-9 Unit Replacement 13,950 1,05015,000Patrol Drone Replacement 15,000 15,000 15,000 15,000 Law Enforcement Center Remodel 180,000 1,800,000 Patrol Ballistic Plates 159,000 SO Property Barn Expansion 150,000 1,500,000 Jail Body Scanner Replacement 295,000 3D Scanner for Crashes & Crime Scenes 52,000 803,000 678,450 48,000 76,550 1,384,000 3,035,000 2,920,000 1,207,000 Capital Projects Dept - Roadway Infrastructure 1,192,590 473,4101,666,000CTH B (County Line to CTH C) 509,249 696,7511,206,000CTH ES (USH 12 to CTH A) 428,000428,000CTH E (CTH J to Waukesha Co. Limits) 389,000389,000CTH B (CTH U to Kenosha Co. Line) 326,000326,000CTH A (CTH P South to CTH H) 3,870,000 205,161 32,839238,000CTH L (STH 20 to Racine Co. Line) 3,326,000 156,000156,000CTH O (I-43 to Delavan City Limits) 117,000117,000CTH I (CTH J to Waukesha Co. Limits) 100,000100,000Culvert Ultraviolet (UV) Lining 100,000 100,000 100,000 100,000 75,00075,000Highway Bridge Repairs 600,000 40,00040,000CTH G (STH 120 to Austin St.) 150,000 1,237,000 40,00040,000CTH L Intersection Improvement 30,000 500,000 25,00025,000CTH A (CTH H to USH 12) 130,000 1,304,000 CTH DD (CTH JS to CTH D) 4,467,000 Unallocated Road Construction 792,102 CTH B Culvert Replacements (3) 60,000 309,000 2,656,000 CTH B (Linton Road to STH 120) 25,000 30,000 321,000 4,315,000 CTH K (S. Cty Line to USH 14) 25,000 30,000 378,000 CTH C (Salt Box Rd. to Martin St.) 15,000 105,000 749,000 County Highway Technical Survey 175,000 CTH F (STH 67 to STH 50) 25,000 30,000 CTH P (CTH M to CTH A) 573,000 CTH C (State Line to STH 67) 20,000 4,806,000 3,050,000 585,839 1,170,161 6,354,102 6,846,000 7,282,000 6,165,000 60 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Children with Disabilities Education Board Dept 765,000765,000CDEB Chiller & Partial Roof Replacement 191,000191,000Pool UV Light & Controls Upgrade 186,000186,000CDEB Building Network Infrastructure 80,00080,000Transport Van/Bus Replacement 83,000 80,00080,000CDEB Cabinet Storage Remodel 65,00065,000CDEB West Playground Replacement 635,000 60,00060,000Pool Deck & Grate Reno; Pool Window 650,000 54,00054,000Smart Board Replacements (12) 40,000 40,000 40,000 40,000 10,00010,000Replace Roof-Mounted Exhaust Systems 90,000 Corridor Flooring Replacement 55,000 1,500,000 Commercial Appliance Replacement 50,000 50,000 CDEB Flooring Replacement - Annual 40,000 40,000 40,000 40,000 CDEB Building Infrastructure Assessment 50,000 CDEB Roof Replacement 60,000 CDEB Parking Lot Refurbishment 40,000 1,491,000 1,491,000 925,000 2,348,000 130,000 180,000 61 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Lakeland Health Care Center Dept 3,000,000 1,000,0004,000,000Vacant Wing Modification 1,000,0001,000,000LHCC North Parking Lot Replacement 155,000155,000LHCC Furniture Replacements 140,000 40,000 150,000150,000Courtyard Sunshades & Access 50,00050,000LHCC Chiller Replacement 500,000 25,40025,400Full Body Lifts (2) 25,400 25,400 25,400 25,400 25,00025,000Laundry Washing System 17,70017,700Sit to Stand Lifts (2) 17,700 17,700 17,700 17,700 12,00012,000Food Holding/Transport Carts (2) 12,000 5,9005,900Air Mattresses (2) 5,900 5,900 5,0005,000Ice Maker & Storage Bin 4,0004,000Stand On Scale 2,5002,500Wheelchair Scale 2,500 2,500 LHCC Emergency Generator Replacement 285,000 Industrial Freezer/Cooler Refurbishment 70,000 Resident Room/Household Recliners (2) 6,000 6,000 LHCC Ext Siding & Window Replacement 50,000 250,000 2,000,000 Whirlpool Tubs 25,000 25,000 25,000 Industrial Washer-Extractors 25,000 25,000 25,000 Reach-In Freezer 9,000 Omni Cycle Rehab System 9,000 Food Waste Disposer 8,000 Food Processor 8,000 Semi-Automatic Food Slicer 8,000 Automatic Meat Slicer 7,500 7 Quart Food Processor 6,000 Bi-directional Physio Trainer 2,200 Bladder Scanners 15,000 15,000 Shortwave Diathermy Device 9,500 Recumbent Cross Trainer 8,000 Robot Coup Ultra Food Processer 7,500 Solid Door Reach-In Cooler 4,500 Conveyor Dishwasher 50,000 Combination Oven/Steamer 26,000 French Door Refrigerators (14) 28,000 Vital Signs Monitors (2) 10,400 LHCC Building Network Infrastructure 130,000 5,452,500 4,452,500 1,000,000 1,044,100 246,700 408,100 2,360,900 Land Information Dept 20,00020,000Land Information Drone GIS Environment System 100,000 Orthophotography Acquisition 60,000 60,000 20,000 20,000 160,000 60,000 62 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Public Works - Highway Dept 528,500528,500Tandem Axle Patrol Truck Replacement 1,710,000 1,217,500 1,298,700 473,000 310,000310,000Vehicle Wash Bay Enhancements 240,000240,000Grader Replacement 190,000190,000Tractor Replacement 185,500185,500Patrol Truck Replacement (2) 208,500 221,000 117,100 145,000145,000DPW Skid Loader Replacement 132,500132,500Tanker Replacement 80,00080,000DPW Garage Doors Replacement (Annual) 80,000 80,000 50,000 80,00080,000DPW Automatic Flagger Unit 62,70062,700Mower Attachment Replacements (2) 94,000 50,00050,000Truck Scale Maintenance 40,00040,000Brine Tanks Storage 35,90035,900Air Compressor Replacement 40,300 Public Works Parking Lot Replacement 600,000 5,400,000 Crack Filler Tub Replacement 184,400 DPW Cold Storage Facility 100,000 1,300,000 DPW New Warm Storage Boiler Upgrade 70,000 DPW Trench Drain Replacement 70,000 VMF Backup Circulation Pump 60,000 DPW Finance HVAC Replacement 45,000 Crash Attenuator Trailer 60,000 63,100 DPW Admin Office Window Repair / Replace 40,000 200,000 Excavator Replacement 540,300 VMF HVAC Equipment Upgrades 40,000 500,000 Flatbed Truck Replacement 194,700 Hot Patch Trailer Replacement 106,800 DPW Heating Boiler Replacement 20,000 Skid Steer Pavement Planer Attach Repl 31,600 2,080,100 2,080,100 3,013,400 8,346,300 2,413,100 1,443,200 Sheriff's Office - Sheriff Restricted Dept 125,000125,000Jail Cell Water Controls Replacement 40,00040,000Jail Flooring Replacement - Annual 40,000 40,000 40,000 40,000 Jail Dental Suite Remodel 137,500 Jail Oven Replacement 99,000 Jail Washer & Dryer Replacements 60,000 Jail Huber Chiller Removal 15,000 165,000 165,000 336,500 55,000 40,000 40,000 Transit Dept 34,386 137,544171,930Passenger Wheelchair Access Repl (2) 177,088 167,868 172,904 178,091 171,930 34,386 137,544 177,088 167,868 172,904 178,091 63 County Budget- year Resources Existing Funding Debt Financing Grant or Other Financing 20302027 2028 2029 2031 Grand Total 5,512,836 11,559,939 2,424,255 24,401,60419,497,030 27,327,190 34,568,068 15,477,191 * For the 2027 Capital Improvement Plan, County Budget-year Resources include property tax levy, investment income, and State supplemental aid to counties. “ADMIN HOLD" Status Projects Projects with an "ADMIN HOLD" status require appropriate approval to move forward with spending and contractual agreements. Capital Projects Dept - Building - Government Center: GC Asbestos Survey Abatement (County Board) Capital Projects Dept - Dept Req - Public Works - Parks: Park Expansion and/or Development (County Board) Lakeland Health Care Center Dept: Vacant Wing Modification (County Board) 64 Walworth County 2027 Capital Projects Details and Operating Budget Impacts Administrator's Budget County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Capital Projects Dept - Building - Government Center 50,000 Comprehensive asbestos containing material (ACM) identification survey and mapping with abatement for the government center facility. GC Asbestos Survey & Abatement No significant operating impact. 50,0002 - Safety issue or security concern ADMIN HOLD. County budget-year resources.Funding Description: Operating Budget Impact: Capital Projects Dept - Building - Judicial Center 165,000 Construct new ~300sqft IT closet behind existing closet in Clerk of Courts Dpt. Separation of DAIT, CCAP, and County IT equipment and address space limitations, code compliance, and allow for additional courtrooms in the future. 2028 move equipment. JC Data Closet Expansion No significant operating impact. 165,0007 - New capital asset Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 75,000 Additional funding required for existing project to complete the entire building. HVAC balancing, isolation and control valves are failing and replacement is required. Replacement includes over 100 valves. Existing budget is $336,000. JC Replace HVAC Valves No significant operating impact. 75,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: 60,000 Heating boilers (2003) are original to the facility and have exceeded their life cycle (estimated at 20 years). Heating boilers are critical to the business operations of the facility and should be replaced to meet building specifications. JC Heating Boiler Replacement No significant operating impact. 60,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 65 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 50,000 Complete building infrastructure study to determine any repairs or maintenance that may be needed. This includes mechanical, electrical, plumbing, and structural review. JC Building Assessment No significant operating impact. 50,0004 - Productivity improvement or operational savings County budget-year resources.Funding Description: Operating Budget Impact: 50,000 Annual replacement of flooring as determined by facility staff. JC Flooring Replacement - Annual No significant operating impact. 50,0005 - Facility or grounds repair/maintenance County budget-year resources.Funding Description: Operating Budget Impact: 30,000 Replace older (2012) of the two Computer Room Air Conditioner (CRAC) System due to end-of-life cycle (15 Years). Install new system on separate emergency power transfer switch and move critical gear within the IT Department to emergency power. JC Data Center Cooling Sys Replacement No significant operating impact. 30,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: Capital Projects Dept - Building - Law Enforcement Center 910,000 Failing ceiling tile adhesive is causing tiles to droop or fall. State no longer permits this tile system within facilities and has granted a variance for replacement. New product is Gypsum Wall Board. Jail Ceiling Replacement No significant operating impact. 910,0002 - Safety issue or security concern County budget-year resources.Funding Description: Operating Budget Impact: 66 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 188,500 Replace the North and South Courtyard walls between the new and old Huber addition. These walls have water infiltrating them and as a result show extensive damage due to freezing. SO Huber Exterior Wall Replacement No significant operating impact. 188,5005 - Facility or grounds repair/maintenance Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 70,000 Inmate windows are delaminating due to age and water infiltration in the block sills. Project will replace windows, restore metal frames and install sill flashing to prevent future water infiltration. Jail Inmate Window Replacement No significant operating impact. 70,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 70,000 Replace outdated access control system (pneumatic controls), doors, hinge and repair flooring around exterior door. Additionally, replace crash bars, power transfer and other associated components that are wearing. SO Main Entrance Repairs No significant operating impact. 70,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 40,000 Jail cell infrastructure (sanitary "T" waste piping) original to the facility (1994) is over 30 years of age and needs replacement. Replace cast iron "T" in water closets (1 per 2 cells). Jail Water Closet "T" Replacement No significant operating impact. 40,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: 67 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Capital Projects Dept - Building - Other 25,000 Construct ramp on the east side of the building to improve accessibility into the facility by users with walkers or similar mobility devices. Webster House ADA Ramp No significant operating impact. 25,0002 - Safety issue or security concern County budget-year resources.Funding Description: Operating Budget Impact: Capital Projects Dept - Dept Req - Clerk of Courts 150,000 2027 Hearing Room/Jail Intake/Super Pod tech, 2028 Planning & Engineering to inform next 5-year refresh cycle rolling component replacements across all 4 court rooms and 2 hearing rooms. 2029 Hearing Room, 2030 Room Controls, 2031 Conferencing. Court Room Technology Refresh Cycle No significant operating impact. 150,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: 30,000 Waiting area for the Clerk of Courts is in 'worn' condition with damaged laminate countertops, mismatched chairs, minor wall damage etc. Remodel will include new furniture, paint, ceiling tiles and other minor renovations to the waiting area. JC Clerk of Courts Waiting Area Remodel No significant operating impact. 30,0005 - Facility or grounds repair/maintenance Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: Capital Projects Dept - Dept Req - Corporation Counsel 100,000 Child Support Entrance is not conducive for staff or visitors. Waiting room is not secure, poor camera coverage and interactions between visitors and reception. $40,000 2026 budget for architectural/engineering, 2027 construction. JC Child Support Office/Entrance Rebuild No significant operating impact. 100,0002 - Safety issue or security concern County budget-year resources.Funding Description: Operating Budget Impact: 68 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 50,000 DOJ Rule for ADA Compliance deadline of April 24, 2027 (WVAG 2.1 AA). 2027 remediations, training, policies, dashboard, and monitoring solution. ADA Digital Web Content Compliance $20,000 ongoing annual cost. 50,0001 - Mandated or legal obligation County budget-year resources.Funding Description: Operating Budget Impact: Capital Projects Dept - Dept Req - County Board 50,000 The new County Board meeting system may include the following board meeting features: voting, roll call, abstains, request to speak, agenda, packets, minutes, resolutions, etc. Board Meeting System Estimate a $25,000 increase in annual costs. 50,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: 50,000 Replacement of onpremise storage solution of historical County Board meetings, as the existing software and storage is end of life. Replace storage per State Statue, County Ordinance. Closed captions and ease of access to historical board meeting videos. Board Meeting Videos & Streaming Estimate a $10,000 increase in annual costs. 50,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: Capital Projects Dept - Dept Req - Information Technology 260,000 40,000 Replacement of Storage Area Network (SANs) 6-year refresh cycle for two environments. Storage Area Network (SAN) Refresh Cycle No significant operating impact. 300,0003 - Replacement - end of life cycle $40,000 strategic initiative planning grant. Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 69 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 200,000 Maintain disaster recovery capabilities by maintaining and improving the system hardware, replication processes, and infrastructure that support failover, data protection, and business continuity across all critical local infrastructure. Backup & Recovery Network Infrastructure No significant operating impact. 200,0002 - Safety issue or security concern Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 125,000 Core datacenter infrastructure will be refreshed every five (5) years, including updates to transport switches, public switches, buffer switches, firewalls, switches, controllers, and related security or network components. Data Center Infrastructure Maintenance No significant operating impact. 125,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 60,000 Replacement of conference room and hallway equipment every odd year. Includes: displays, AV equipment, collaboration equipment, software, sound bars / cameras, microphones, licenses, and related equipment. Audio Video Device Refresh No significant operating impact. 60,0006 - Scheduled replacement Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 50,000 The County's phone system was completely replaced in 2019 with an internet protocol based system. The system should be evaluated for upgrades or full replacement in year 8-10. The current solution is nearing end-of-life and fiscal/support concerns. Phone System Replacement To be known as the scope for the replacement system is determined. 50,0006 - Scheduled replacement Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 50,000 Replacement of server hosts infrastructure every 6-year refresh cycle for two environments. Replaced servers get repurposed to offline cyber recovery data vault use. Virtual Server Refresh Cycle No significant operating impact. 50,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: 70 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 50,000 2027 expand Project Portfolio Mgmt (PPM) System. Manage fiscal & human resources, track progress versus milestone deadlines. $30k funding in 2026 to improve helpdesk ticket system to Information Technology Infrastructure Library (ITIL) standards. Project Management Systems No significant operating impact until after 2027 expansion, estimate $40,000 annual subscription cost. 50,0004 - Productivity improvement or operational savings County budget-year resources.Funding Description: Operating Budget Impact: 50,000 Artificial intelligence (AI) solution and licensing for a County phased implementation approach. County advanced power users will be selected to complete training in the County's AI policy, data confidentiality, and AI solution. $50k funding in 2026. AI Solutions, Training, & Licensing Estimated 100 users at $305 annual license renewal cost, $30,500 annually when fully implemented. 50,0004 - Productivity improvement or operational savings County budget-year resources.Funding Description: Operating Budget Impact: Capital Projects Dept - Dept Req - Public Works - Facilities 140,000 Annual planned refresh of network infrastructure, DPW buildings, which includes switches, access points and all related components. Equipment will be replaced on a 5-7 year cycle. DPW Building Network Infrastructure No significant operating impact. 140,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 135,000 Adoption of (9) automated/robotic mowing for use on County grounds. Automated mowing technology is advancing to the point of viability in the next 2 years. There is the potential for cost savings in future labor. Facilities Automated Mowing Equipment Reduction in seasonal employee requirements, which may result in labor cuts between $24,000 to $48,000 annually as early as 2028. Electric charges to be determined. 135,0007 - New capital asset Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 71 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Capital Projects Dept - Dept Req - Public Works - Parks 750,000 Establish an appropriation to begin a 3-year park land acquisition or development window of opportunity. Park Expansion and/or Development $50,000 estimated annual labor and maintenance. 750,0007 - New capital asset ADMIN HOLD. Use of Capital Projects Fund Parks committed fund balance. Funding Description: Operating Budget Impact: 110,000 Develop a Disc Golf course at Price Park with fairway clearing (paths), signage, and design costs. 2026 design, 2027 construction. Price Park Disc Golf Course No significant operating impact. 110,0007 - New capital asset Use of Capital Projects Fund Parks committed fund balance. Funding Description: Operating Budget Impact: 42,000 Expand vegetation management capabilities with the addition of a second (Highway presently has one) forestry mulcher attachment compatible with existing skid steers. Forestry Head Mulcher No significant operating impact. 42,0007 - New capital asset Use of Capital Projects Fund Parks committed fund balance. Funding Description: Operating Budget Impact: 28,000 The barn, constructed in 1936, needs improvements and repairs to maintain the structural integrity and protect from further deterioration. WRP Barn Repairs No significant operating impact. 28,0002 - Safety issue or security concern Use of Capital Projects Fund Parks committed fund balance. Funding Description: Operating Budget Impact: 72 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 18,000 Procurement of a tilt equipment trailer to accommodate the transport of a skid-steer, for example, w/ forestry head to facilitate an increase in vegetation management. Tilt Equipment Trailer No significant operating impact. 18,0007 - New capital asset Use of Capital Projects Fund Parks committed fund balance. Funding Description: Operating Budget Impact: 16,000 Expand vegetation management capabilities with the addition of an open front brush cutter attachment compatible with existing skid steers. Open Front Brush Cutter No significant operating impact. 16,0007 - New capital asset Use of Capital Projects Fund Parks committed fund balance. Funding Description: Operating Budget Impact: Capital Projects Dept - Dept Req - Register of Deeds 120,000 Scanning Deed Volumes 238 thru 524 (Mid 1958). ROD Deed Scanning No significant operating impact. 120,0002 - Safety issue or security concern Use of Land Modernization restricted fees ($90,000) & Public Access restricted fees ($30,000). Funding Description: Operating Budget Impact: 50,000 The Register of Deeds (ROD) Indexing Records Project seeks to enhance indexing categories and criteria for more accurate searches. The project will focus on indexing ROD records like land transactions, land deeds, and legal documents. ROD Indexing Records No significant operating impact. 50,0004 - Productivity improvement or operational savings Use of Land Modernization restricted fees.Funding Description: Operating Budget Impact: 73 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Capital Projects Dept - Dept Req - Sheriff's Office 602,000 63,000 Annual scheduled purchase of 7 vehicles to maintain a dependable and safe fleet. There is a 2-year lag between order (2027) and delivery year (2029). Squad Replacement Purchase (7) No significant operating impact. 665,0003 - Replacement - end of life cycle $63,000 squad surplus sales from auctioning 7 vehicles in 2029. County budget-year resources. Funding Description: Operating Budget Impact: 50,000 Replacement of server hosts infrastructure every 5-year refresh cycle. SO Server Hosts Infrastructure No significant operating impact. 50,0003 - Replacement - end of life cycle County budget-year resources.Funding Description: Operating Budget Impact: 48,000 SO Kitchen facility is over 30 years old and has a trend of deteriorating MEP infrastructure and end of life equipment components. SO Kitchen Assessment No significant operating impact. 48,0003 - Replacement - end of life cycle Use of Capital Projects Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 12,500 12,500 Purchase a new K-9, as existing 2nd shift K-9 will likely need to be replaced in 2027. K-9s average years of service is 7 years. K-9 Unit Replacement No significant operating impact. 25,0003 - Replacement - end of life cycle County budget-year resources 50% and donation 50%.Funding Description: Operating Budget Impact: 74 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 13,950 1,050 Replace existing drone used for traffic crash reconstruction, reconnaissance, searching for lost persons or criminal suspects, forensic investigations, traffic pattern review, and more. Patrol has 4 drones, replace 1 each year with varying capabilities. Patrol Drone Replacement No significant operating impact. 15,0003 - Replacement - end of life cycle $1,050 estimated trade-in value for the drone being replaced. County budget-year resources. Funding Description: Operating Budget Impact: Capital Projects Dept - Roadway Infrastructure 1,192,590 473,410 Engineering, rehabilitation, and construction management of 2.6 centerline miles of CTH B from County Line road to CTH C. Located in the Town of Sharon. CTH B (County Line to CTH C) No significant operating impact. 1,666,0006 - Scheduled replacement 2027 LRIP grant at $473,410. County budget-year resources. Funding Description: Operating Budget Impact: 509,249 696,751 Engineering, rehabilitation, and construction management of 1.7 centerline miles of CTH ES from USH 12 to CTH A. Located in the Town of Sugar Creek. CTH ES (USH 12 to CTH A) No significant operating impact. 1,206,0006 - Scheduled replacement 2027 LRIP-S grant at $696,751. County budget-year resources. Funding Description: Operating Budget Impact: 428,000 Hot-In-Place maintenance of 1.1 centerline miles of CTH E from CTH J to Waukesha County Limits. Located in Town of East Troy. CTH E (CTH J to Waukesha Co. Limits) No significant operating impact. 428,0006 - Scheduled replacement 2027 State supplemental aid to counties $150,000. County budget-year resources. Funding Description: Operating Budget Impact: 75 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 389,000 Hot-In-Place maintenance of 1 centerline mile of CTH B from CTH U to Kenosha Co. Line. Located in Town of Bloomfield. CTH B (CTH U to Kenosha Co. Line) No significant operating impact. 389,0006 - Scheduled replacement County budget-year resources.Funding Description: Operating Budget Impact: 326,000 Engineering, rehabilitation, and construction management of 4.6 centerline miles of CTH A from CTH P South to CTH H in the Townships of Richmond and Sugar Creek. CTH A (CTH P South to CTH H) No significant operating impact. 326,0006 - Scheduled replacement 2030 STP-R grant estimated at $3,000,000. County budget-year resources. Funding Description: Operating Budget Impact: 205,161 32,839 Engineering, rehabilitation, and construction management for approximately 4.8 centerline miles of CTH L from STH 20 to Racine County Line. Located in the Town of East Troy. CTH L (STH 20 to Racine Co. Line) No significant operating impact. 238,0006 - Scheduled replacement 2029 LRIP grant estimated at $465,000. County budget- year resources. Use of Road/Bridge construction committed fund balance. Funding Description: Operating Budget Impact: 156,000 Hot-In-Place maintenance of .4 centerline miles of CTH O from I-43 to Delavan City Limits. Located in Town of Delavan. CTH O (I-43 to Delavan City Limits) No significant operating impact. 156,0006 - Scheduled replacement Use of Road/Bridge construction committed fund balance. Funding Description: Operating Budget Impact: 117,000 Hot-In-Place maintenance of .3 centerline miles of CTH I from CTH J to Waukesha Co. Limits. Located in Town of East Troy. CTH I (CTH J to Waukesha Co. Limits) No significant operating impact. 117,0006 - Scheduled replacement Use of Road/Bridge construction committed fund balance. Funding Description: Operating Budget Impact: 76 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 100,000 Resin-impregnated liner cured with UV light, applied to 4- 5 culverts per year of 55 in poor condition. Treatment restores culverts' structural integrity, improves hydraulic performance, and extends service life with minimal surface disruption. Culvert Ultraviolet (UV) Lining No significant operating impact. 100,0006 - Scheduled replacement Use of Road/Bridge construction committed fund balance. Funding Description: Operating Budget Impact: 75,000 Repairs to select county highway bridges as identified during routine inspections. Highway Bridge Repairs No significant operating impact. 75,0006 - Scheduled replacement Use of Road/Bridge construction committed fund balance. County budget-year resources. Funding Description: Operating Budget Impact: 40,000 Purchase real estate related to Stone School Road intersections with vision impairments. Includes design, easements, fees and miscellaneous items, and final construction. $100,000 budget in 2025. CTH L Intersection Improvement No significant operating impact. 40,0002 - Safety issue or security concern 2029 HSIP grant for $433,856 (90%/10%). Use of Road/Bridge construction committed fund balance. County budget-year resources. Funding Description: Operating Budget Impact: 40,000 Engineering, rehabilitation, and construction management of 0.7 centerline miles of CTH G from STH 120 to Austin Street. Located in the Village of East Troy. CTH G (STH 120 to Austin St.) No significant operating impact. 40,0006 - Scheduled replacement 2029 LRIP-S grant estimated at $690,000. County budget-year resources. Use of Road/Bridge construction committed fund balance. Funding Description: Operating Budget Impact: 25,000 Engineering, rehabilitation, and construction management of 1.7 centerline miles of CTH A from CTH H to USH 12 in the Town of Sugar Creek. CTH A (CTH H to USH 12) No significant operating impact. 25,0006 - Scheduled replacement Use of Road/Bridge construction committed fund balance. County budget-year resources. Funding Description: Operating Budget Impact: 77 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Children with Disabilities Education Board Dept 765,000 Replace chiller system at end of life (20 years). Replace kitchen cooler and freezer evaporators and condensers at end of life (20 years). CDEB Chiller & Partial Roof Replacement No significant operating impact. 765,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 191,000 Replace ultraviolet disinfection system for both the Therapy Pool and Lap Pool. These systems are original to the building and essential for keeping the pool operational. Parts are no longer in production. Pool UV Light & Controls Upgrade No significant operating impact. 191,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 186,000 Annual planned refresh of network infrastructure, by building, which includes switches, access points and all related components. Equipment will be replaced on a 5-7 year cycle. CDEB Building Network Infrastructure No significant operating impact. 186,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 80,000 Replacement of current 2010 specialized transport van/bus that is utilized for community outings to transport small groups of students with disabilities with one (1) accessible mini-van in 2027. Transport Van/Bus Replacement No significant operating impact. 80,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 78 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 80,000 Install cabinet doors on all open storage shelving in classrooms 141-149. Additionally, install new locks on all existing cabinets & drawers throughout the classrooms. CDEB Cabinet Storage Remodel No significant operating impact. 80,0002 - Safety issue or security concern Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 65,000 The west (elementary grade level) playground is at or near the end of life (estimated at 15-20 years for a mix of plastic & metal components; current equipment is 18 years old) and should be replaced. CDEB West Playground Replacement No significant operating impact. 65,0003 - Replacement - end of life cycle 2029 Potential for $100,000 donation funding. Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 60,000 Replace the original pool deck based on the expected life cycle with new low-cost epoxy flooring. Replace the pool filter equipment that is beyond end of life cycle (estimated at 10 year; age of equip is 17 years). Pool Deck & Grate Reno; Pool Window No significant operating impact. 60,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 54,000 Replacement schedule for existing smartboards / interactive displays in classrooms at the end of their six year life cycle. Replacement plan: 2027 twelve (12), 2028 and beyond is seven (7) per year. Smart Board Replacements (12) No significant operating impact. 54,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 10,000 Replace roof-mounted exhaust systems (approximately 18 total units) based on twenty (20) year system life cycle. Design in 2027, construction in 2028. Replace Roof-Mounted Exhaust Systems No significant operating impact. 10,0003 - Replacement - end of life cycle Use of CDEB Fund capital improvement committed fund balance. Funding Description: Operating Budget Impact: 79 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Lakeland Health Care Center Dept 3,000,000 1,000,000 LHCC has closed a wing due to a decision to decrease the census; completing an infrastructure assessment for future utilization of this unit. 2026 study and predesign, 2027 A/E and construction or modification as required. Vacant Wing Modification Vacant wing purpose is expected to be self-sustaining with new revenue streams. 4,000,0008 - New County program or service ADMIN HOLD. Use of LHCC unrestricted net position- building reserves. Potential grant funding ($1.0 million) - Award decision September 2026. Funding Description: Operating Budget Impact: 1,000,000 Design and construction services for the replacement of LHCC North parking lot. Replacement will include, sub- base, base, geogrid, drain tile and other associated work. Additionally, repairs to service drive & surrounding hardscape and retention pond. LHCC North Parking Lot Replacement No significant operating impact. 1,000,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-building reserves.Funding Description: Operating Budget Impact: 155,000 Replacement of facility furniture as needed over the next 5 years. Projecting equivalent of 30 rooms per year based on condition, including overbed tables, nightstands, armoires, dressers, standard chairs, beds, and common area/core furniture. LHCC Furniture Replacements No significant operating impact. 155,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 150,000 Install 3 sun shade structures to wings A, B, and C to provide shaded areas in the resident courtyards. Install automatic door operators with appropriate lock on one door in wings B and C courtyards. Courtyard Sunshades & Access No significant operating impact. 150,0007 - New capital asset Use of LHCC unrestricted net position-building reserves.Funding Description: Operating Budget Impact: 80 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 50,000 Chiller (2006 Trane; 2012 Dakin) are approaching or have exceeded service live (estimated at 15 years). Replace both units with one (1) multi-stage chiller unit sized to meet the building specifications. LHCC Chiller Replacement No significant operating impact. 50,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-building reserves.Funding Description: Operating Budget Impact: 25,400 Replacement of mechanical full body lifts to increase the safety of residents and staff. OSHA recommends the use of mechanical lifts. Full Body Lifts (2) No significant operating impact. 25,4006 - Scheduled replacement Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 25,000 Replacement of the specialized laundry washing system specific to infection control, located within the facility's laundry room. Laundry Washing System No significant operating impact. 25,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 17,700 Annual replacement of mechanical sit to stand lifts to increase the safety of residents and staff. OSHA requires use of mechanical lifts for safety. Sit to Stand Lifts (2) No significant operating impact. 17,7006 - Scheduled replacement Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 12,000 Replacement of food holding/transport carts to transport food from the main kitchen to the resident households for meals. Food Holding/Transport Carts (2) No significant operating impact. 12,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 81 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 5,900 Scheduled replacement of air mattresses. This type of mattress helps residents with pressure ulcers heal or prevent further skin breakdown. Air Mattresses (2) No significant operating impact. 5,9006 - Scheduled replacement Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 5,000 Scheduled replacement of the existing ice maker and storage bin. Ice Maker & Storage Bin No significant operating impact. 5,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 4,000 Replacement of the stand-on resident scale. Equipment is used for residents who are able to stand with assistance/handrails. Stand On Scale No significant operating impact. 4,0003 - Replacement - end of life cycle Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 2,500 Replacement of a wheelchair accessible scale for resident health monitoring. Wheelchair Scale No significant operating impact. 2,5003 - Replacement - end of life cycle Use of LHCC unrestricted net position-equipment reserves. Funding Description: Operating Budget Impact: 82 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Land Information Dept 20,000 New drone for use by land information to support county department needs. The drone will assist with flying county resources to collect and inventory information and limit the need to enter private property or dangerous areas of the county. Land Information Drone Estimated $1,000 in annual software maintenance and/or repairs. 20,0007 - New capital asset Use of Land Modernization restricted fees.Funding Description: Operating Budget Impact: Public Works - Highway Dept 528,500 Replacement of one tandem axle truck in 2027. Replacement(s) are based on 10-year Equipment plan with a typical life cycle replacement between 16 to 20 years. Tandem Axle Patrol Truck Replacement No significant operating impact. 528,5006 - Scheduled replacement Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 310,000 Upgrade the existing pressure-washer wash area to a dedicated, high-performance wash bay featuring an automated cleaning system that improves wash quality, reduces labor hours, and centralizes vehicle cleaning in a more efficient, purpose-built space. Vehicle Wash Bay Enhancements No significant operating impact. 310,0004 - Productivity improvement or operational savings Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 240,000 Surplusing two of our larger graders and replacing with one smaller unit for use consistent with our capabilities and operational needs. Grader Replacement No significant operating impact. 240,0004 - Productivity improvement or operational savings Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 83 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 190,000 Scheduled replacement of a 30-year-old roadside mower tractor. Tractors see significant vital use for safety on roadways. Newly outfitting for efficient year-round use. Based on highway equipment plan or approximately 30 years of service life. Tractor Replacement No significant operating impact. 190,0006 - Scheduled replacement Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 185,500 Scheduled replacement of a one-ton dump trucks. Replacing two trucks in 2027; two trucks in 2029; two in 2030; and one in 2031. These units are used extensively on a daily basis. Patrol Truck Replacement (2) No significant operating impact. 185,5006 - Scheduled replacement Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 145,000 Lifecycle replacement of skid loader. These units are heavily utilized during regular maintenance activities. This replacement will also bring all units in line to use all applicable attachments. DPW Skid Loader Replacement No significant operating impact. 145,0006 - Scheduled replacement Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 132,500 Lifecycle replacement of tanker trailer. This unit is heavily utilized during the winter months to transport salt brine to municipalities and outlying locations. It is also used during summer maintenance operations as a water trailer. Tanker Replacement No significant operating impact. 132,5003 - Replacement - end of life cycle Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 80,000 These new units (one pair) reduce the need for personnel to stand directly in traffic for long periods of time, lowering risk while increasing work zone efficiency and reliable traffic operations. DPW Automatic Flagger Unit No significant operating impact. 80,0007 - New capital asset Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 84 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost 80,000 DPW garage doors are at the end of their life cycle and becoming maintenance heavy. Door panels, operators and other parts are failing and in need of replacement. DPW will assess annually all doors and replace based on priority. DPW Garage Doors Replacement (Annual) No significant operating impact. 80,0003 - Replacement - end of life cycle Use of Highway Fund unrestricted net position-building reserves. Funding Description: Operating Budget Impact: 62,700 Replacement of mower attachment based on Highway Equipment Plan or approximately 20 years of service life. Two replacements in 2027 & three in 2028. Mower Attachment Replacements (2) No significant operating impact. 62,7003 - Replacement - end of life cycle Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 50,000 Our aggregate scale, installed in December of 2015, is beginning to show its age and is in need of some focused maintenance. Truck Scale Maintenance No significant operating impact. 50,0002 - Safety issue or security concern Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 40,000 Addition of two (2) additional storage tanks to outside DPW Brine Storage capacity. This is necessary as we moved tanks inside last year for additional additive storage so now we have two open tank slots outside to increase efficiency. Brine Tanks Storage No significant operating impact. 40,0007 - New capital asset Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 35,900 Replacement of 12 year old air compressor unit(s) purchased in 2013 and 2017, respectively. Air Compressor Replacement No significant operating impact. 35,9003 - Replacement - end of life cycle Use of Highway Fund unrestricted net position- equipment reserves. Funding Description: Operating Budget Impact: 85 County Budget-year Resources Existing Funding Debt Grant or Other Financing Funding Source 2027 Project Cost Sheriff's Office - Sheriff Restricted Dept 125,000 Replace air operated water controls in Jail cells with newer style that can be monitored and controlled by Jail Staff. Old control valves are nearing 30 years old and past life expectancy. Jail Cell Water Controls Replacement No significant operating impact. 125,0003 - Replacement - end of life cycle Use of Sheriff restricted jail surcharge fees.Funding Description: Operating Budget Impact: 40,000 Partial annual replacement of the jail's 187,000 square feet of flooring as determined by facilities staff. Jail Flooring Replacement - Annual No significant operating impact. 40,0005 - Facility or grounds repair/maintenance Use of Sheriff restricted jail surcharge fees.Funding Description: Operating Budget Impact: Transit Dept 34,386 137,544 Replacement of wheelchair accessible vehicles annually started in 2025 to be used in the County's transportation programs. The purchase of these vehicles will allow for continued stability in the programs. Passenger Wheelchair Access Repl (2) The shared-ride transit service operator will be responsible for all other costs. 171,9303 - Replacement - end of life cycle 2026-2030 20% tax levy funding, potential 2026-2030 80% 5311 federal capital grant. Funding Description: Operating Budget Impact: 86