Committee of The Whole Meeting — Agenda Packet

Committee of The Whole Agenda October 8, 2026 8:00 AM St. Croix County Government Center - Room 1400 Government Center - 1101 Carmichael Road, Hudson, Wisconsin Call to Order Roll Call Approval of Minutes 1. Minutes of Previous Meeting — July 9, 2026 Public Comment Business 1. Consideration of the 2027 County Administrator Recommended Budget Request for Future Agenda Items Announcements Date of Next Meeting 1. Date of Next Meeting - To be determined Adjournment Reasonable efforts will be made to provide special accommodations for access to public meetings. To request a special accommodation, please contact the County Clerk’s Office at (715) 386-4600 at least two business days prior to the time of the meeting. For more information on St. Croix County's public meetings visit: sccwi.gov/meetings Page 1 of 261 Committee of The Whole Minutes July 9, 2026 8:00 AM St. Croix County Government Center - Room 1400 Government Center - 1101 Carmichael Road, Hudson, Wisconsin Call to Order Vice-Chair Jerry VanSomeren called the meeting to order at 8:00 a.m. Roll Call PRESENT: Jared Bell, Dani Erickson, Mitch Ruedebusch, Dan Schmit, Kerry Reis, Diana Delaney, Denise Shirley- Carter (Remote), Dan Fosterling, Bob Feidler, Wayne Roen, Scott Counter, Danielle McIntosh, Greg Tellijohn, Mark Carlson, Mike Barcalow, Bob Swanepoel, Jerry VanSomeren, John Betchkal ABSENT: Daniel Hansen Approval of Minutes 1. Minutes of Previous Meeting — May 5, 2026 Minutes were accepted as presented. Public Comment Business 1. Debt Funding and Timing of Major Projects - Big Picture Introduction County Administrator Ken Witt provided an overview of the voting systems utilized for project approvals as presented by Finance Director Dustin Hawkins. 2. Presentation of the Jail Expansion Project Sheriff Scott Knudson presented the jail expansion project, which included an overview of the jail's history and the proposed expansion concept. Brad Hoover, Detention Specialist for the Department of Corrections for the western region of Wisconsin, provided insights on classifications and the ongoing expansions of other jail facilities currently observed throughout the state. 3. Presentation of the Emergency Communications Infrastructure Project Emergency Communication Manager Terry Andersen presented the Emergency Communications Infrastructure Project. 4. Consideration of 2027-2031 Capital Projects Finance Director Dustin Hawkins presented the capital expense items for the years 2027-2031. 5. Consideration of Debt Funding and Timing for Major Projects Page 2 of 261 County Administrator Ken Witt reviewed the debt funding options, detailing the necessary steps for a bond issue. He presented a comparative analysis of issuing one bond versus two separate bond issues regarding the two major projects in the CIP (Emergency Communications Infrastructure and Jail Expansion Projects). Request for Future Agenda Items Supervisor McIntosh requested a joint meeting with the Health and Human Services Board and any relevant committee to enhance understanding of Chapter 51. Announcements None. Date of Next Meeting 1. Date of Next Meeting - October 8, 2026 Adjournment Meeting adjourned at 11:26 a.m. Page 3 of 261 2027 County Budget C ounty Administrator Recommended October 8, 2026 Page 4 of 261 Page 5 of 261 TABLE OF CONTENTS Budget Summaries 1 Authorized FTE’s 2 Compensation Data 3 Budget Presentation 4 1210 Circuit Court 5 1220 Clerk of Court 6 1240 Medical Examiner 7 1250 Justice Support Services 8 1310 District Attorney 9 1330 Child Support 10 2110, 2700, 2510, 2600 Sheriff’s Office 11 1320 Corporation Counsel 12 1410, 1010, 1535, 1536, 1538, 1540, 1545 Administration 13 1420, 1110, 1421, 1440 County Clerk 14 1430 Human Resources 15 1450 Information Technology 16 1510, 0000 Finance 17 1520 County Treasurer 18 1610, 1565 Facilities 19 3000’s Highway 20 4110, 4310, 4320, 4410, 4510, 4610, 4920 Health and Human Services 21 4210, 4230, 4240 Health Center Campus 22 4710 Veterans Service Office 23 1710 Register of Deeds 24 5210, 3650, 3660, 6110, 6310, 6410 Community Development 25 5110, 5460, 5620, 6710 Other Agencies 26 7000 Capital Improvement Plan 27 8000 Debt Service 28 Public Protection and Judiciary Administration Transportation Health and Human Services Community Development Page 6 of 261 Page 7 of 261 2027 County Administrator Recommended Budget Executive Summary Date: October 8, 2026 To: County Board Members From: Ken Witt, County Administrator The 2027 County Administrator’s Recommended Budget reflects the priorities established by the County Board in May while continuing the County’s long-term commitment to responsible financial management. The recommended budget maintains the County’s trend of declining property tax rates, with a 2027 mill rate of $2.52, a 2.72% decrease from 2026 and the fourth consecutive year of a record-low mill rate. Strong growth in the County continues to provide additional tax base, with 2.27% net new construction, ranking fifth in Wisconsin, and equalized property value increasing 6.47% to approximately $19 billion. The County’s population reached 100,982 in 2026. This growth brings both opportunities and challenges. New construction expands the County’s tax base, while population growth increases demand for public services, facilities, and infrastructure. The County has made significant investments in infrastructure in recent years and continues to plan for the long- term needs of a growing community. The County remains in a strong financial position, reflected in its Aa1 bond rating and strong fund balance. The recommended budget continues to use available resources strategically to fund capital projects, reduce future borrowing needs, and maintain the County’s financial flexibility. The current five- year Capital Improvement Plan focuses debt financing on major construction projects while using available cash resources where appropriate. Overall, the 2027 budget is relatively flat, with resources being reallocated within the existing budget to address changing priorities and service needs. 1. Levy The proposed 2027 property tax levy is $48,864,794, an increase of $1,684,894, or 3.57%, from 2026. Levy breakdown: • County Operating Levy Increase: $834,932 • Debt Service Levy Increase: $526,608 • Special Purpose Levy Increase: $323,354 • Total Levy Increase: $1,684,894 5 Page 8 of 261 The Count y’s operating levy capacity increased as a result of 2.27% net new construction. Equalized property value increased 6.47%, reaching approximately $19 billion. The mill rate is the total levy divided by the equalized value in the County. The recommended mill rate of $2.52, is down 2.72% from the 2026 rate of $2.59. This represents the fourth consecutive year of a record-low mill rate. 2. Fund Balance The County continues to maintain a strong financial position. The audited General Fund unassigned fund balance at the end of 2025 was approximately $25 million, or 49.6% of expenditures, compared with the County’s policy 35%. During 2026, the County transferred $5.5 million to the Capital Improvement Fund, with an additional $500,000 remaining available for investment in ground and surface water programs. The County also transferred approximately $1.4 million from the Health Care Campus Fund to the Capital Improvement Fund. These transfers allow the County to use available resources for future capital needs, reducing the amount of debt that will otherwise be required to maintain and improve County assets. Maintaining a strong fund balance while strategically investing available resources provides the County with flexibility to respond to future capital and operating needs. 3. Capital Improvement Plan (CIP) The 2027–2031 Capital Improvement Plan has been updated to reflect current project priorities and available resources. The 2027 plan includes approximately $2.7 million in projects funded from fund balance, reducing the need for additional borrowing. The County’s approximately $20 million communications project will be funded through the issuance of $10 million in bank-qualified promissory notes in 2027 and 2028. The County is also continuing to plan for significant future capital needs. The large jail expansion project remains under consideration as part of the County’s long-term capital planning. The County’s approach is to use available cash resources where appropriate and reserve debt financing primarily for major capital projects. This approach helps limit the amount of future debt while maintaining the infrastructure necessary to serve a growing County. 4. Debt Service Fund The 2027 debt service levy increases by $526,608, or approximately 5%. Although scheduled debt payments decrease by approximately $500,000 from 2026 to 2027, the debt levy increased. 6 Page 9 of 261 This r eflects a change in the way the County is funding debt service. In prior years, transfers from the Health Care Campus Fund and other available resources have been used to offset a portion of the debt levy. Recommended for 2027, the County is increasing the debt levy more gradually to better align annual levy support with future debt obligations. Taking this approach allows the County to absorb a modest increase in the debt levy now rather than relying as heavily on available cash resources or creating a larger levy increase when additional debt is issued in the future. The objective is to manage the timing of levy increases while continuing the County’s long-term trend of declining overall tax rates. 5. Self-Funded Health Insurance Account Health insurance continues to be one of the County’s largest and most closely monitored operating costs. Underlying health insurance costs were projected to increase by approximately 7.2% for 2027. Changes to plan design and cost sharing reduced the budgeted County increase to approximately 3%. Employees will assume an additional 1% of premium contributions in 2027, representing the second of three planned changes moving the overall premium contribution from a 90/10 employer- employee split toward an 87/13 split by 2028. The most significant plan design change was increasing the reinsurance stop-loss threshold from $175,000 to $350,000. The County also continues to monitor the effectiveness of its on-site employee health clinic, which opened in 2025. The clinic is intended to provide convenient, low-cost routine medical care while helping stabilize future health insurance costs. The current clinic contract expires in 2028, providing an opportunity for the County to evaluate its cost effectiveness before determining future options. 6. Compensation The 2027 budget includes a step increase for eligible employees, continuing the County’s practice of providing step increases for the eleventh consecutive year. The recommended budget also includes a 4% wage-grid adjustment intended to maintain the County’s compensation structure in relation to market comparables and inflation. Nonunion employees receive both the step increase and the increase from the wage grid adjustment. Employees represented by collective bargaining agreements are subject to the terms of their applicable contracts. The 2025-2027 union contract includes 3% annual COLA and a step increase. 7 Page 10 of 261 Infla tion over the past 12 months has increased to approximately 3.4%, providing additional context for the recommended compensation adjustments. 7. Position Changes The recommended budget includes 670 authorized positions, a net decrease of one position from 2026. Rather than relying solely on adding positions to address changing service demands, departments reviewed existing staffing and reallocated resources toward higher-priority service areas. Several changes contributed to the reduction in authorized positions: • The Treatment Court program was ended within Justice Support Services. • Automatic gates installed at County parks reduced the need for seasonal staffing. • Departments continued to review existing staffing and reallocate resources to priority areas. These changes demonstrate the County’s continued effort to manage personnel resources carefully while maintaining services that are most important to the community. Conclusion The 2027 County Administrator’s Recommended Budget continues to balance the needs of a growing County with the responsibility to manage taxpayer resources carefully. The recommended budget maintains a strong financial position, continues significant investment in County infrastructure, addresses major operating cost pressures, and reallocates existing resources toward priority services. At the same time, the recommended mill rate decreases for the fourth consecutive year and remains among the lower mill rates in Wisconsin. The Finance Director and County Administrator extend our appreciation to County staff, department heads, elected officials, and the public for their work throughout the budget process. The process began in April and will conclude in November with adoption of the County Board’s budget resolution. Thank you to everyone who contributed to the development of the 2027 budget and to the County Board for its continued commitment to prioritizing limited public resources. 8 Page 11 of 261 BUDGET SUMMARY 2025 Budget 2026 Budget 2027 Budget BUDGETED REVENUES GENERAL PROPERTY TAXES: Operating Levy 34,105,509 34,783,590 35,618,522 Debt Service Levy 10,286,772 10,285,121 10,811,729 Special Purpose Levy 1,922,822 2,111,189 2,434,543 Total General Property Taxes 46,315,103 47,179,900 48,864,794 OTHER TAXES: Forest Crop Taxes 15,878 15,878 20,000 County Sales Tax 12,537,000 13,797,187 14,322,604 Vehicle Registration Fees 1,750,000 1,695,000 1,800,000 Interest on Taxes 300,000 310,000 330,000 Penalty on Taxes 150,000 155,000 170,000 Total Other Taxes 14,752,878 15,973,065 16,642,604 INTERGOVERNMENTAL GRANTS & AIDS: Federal Human Services 25,000 25,000 25,000 Other Federal Payments 220,000 150,000 116,594 State Shared Taxes 1,351,152 1,395,542 1,430,904 Other State Shared Taxes 103,346 107,930 112,930 State General Government Grant 2,337,956 2,479,238 2,645,509 State GAL Grant 105,000 105,000 105,000 State Public Safety Grant 170,476 134,976 134,976 State Transportation Grant 2,375,000 2,813,800 2,813,800 State Sanitation Grant 219,033 222,990 219,390 State Health Grant 712,823 686,246 790,584 State Human Services Grant 7,859,582 8,075,042 8,242,247 State Culture, Recreation and Education Grant 257,010 272,010 262,010 State Conservation and Development Grant 329,500 318,000 381,573 Land Information Grant 23,000 23,000 135,500 State Payments for Municipal Services 80,000 87,000 90,000 Other Business and Occupational 12,000 12,000 12,000 Judgements and Damages 219,637 228,413 235,496 Total Intergovernmental Grants & Aids 16,400,515 17,136,187 17,753,513 LICENSES AND PERMITS: Building Permits and Inspection Fees 275,000 290, 000 295,000 Zoning Permits and Fees 200,000 210,000 210,000 Other Regulatory Permits and Fees 189,000 198,700 242,000 Total Licenses and Permits 664,000 698,700 747,000 LAW AND ORDINANCE VIOLATIONS: Court Penalties and Costs 120,000 120,000 150,000 Other Law and Ordinance Violations 85,000 85,000 85,000 Total Law and Ordinance Violations: 205,000 205,000 235,000 CHARGES for SERVICES: Clerk's Fees 195,000 205,000 200,000 Treasurer's Fees 110,000 125,000 155,000 Register of Deeds Fees 1,000,000 1,000,000 1,080,000 Land Record - Retained Fees 100,000 100,000 112,000 Corporation Counsel Fees 4,500 4,500 5,000 Court Fees & Costs 525,000 580,000 635,000 9 Page 12 of 261 2025 Budget 2026 Budget 2027 Budget Ignition Interlock Fees 5,000 5,000 5,000 District Attorney Fees 53,500 53,500 53,500 NSF Check Charge - Clerk of Court 400 400 400 Medical Examiner Fees 80,000 130,000 160,000 Law Enforcement Fees 511,676 570,000 513,000 Judicial Service Fees 65,000 70,000 70,000 Public Health Services 112,000 111,500 118,577 Institutional Care 12,446,583 13,140,698 13,316,325 Human Services 8,745,043 8,195,798 8,129,706 Park Fees & Rents 435,265 414,745 420,670 Event Admission and Use Fees 1,500 1,500 1,150 Conservation and Development 86,501 94,320 97,000 Other Public Charges for Services - - - Total Charges for Services 24,476,968 24,801,961 25,072,328 TRANSPORTATION CHARGES for SERVICES: State Charges for Services 4,631,907 4,827,800 4,817,800 Other Local Governments 5,750,000 7,050,000 7,050,000 Local Departments 140,200 155,400 164,000 Total Transportation Charges for Services 10,522,107 12,033,200 12,031,800 MISCELLANEOUS REVENUE: Interest Revenue 1,566,000 1,619,452 2,236,744 Rent Revenue 184,000 336,750 362,544 Property Sales Revenue 152,500 152,500 152,500 Insurance Recoveries 1,550,000 1,300,000 1,300,000 Donations & Contributions from Private Organizations 312,000 306,400 291,200 Miscellaneous Revenues 128,100 121,700 131,850 Total Miscellaneous Revenues 3,892,600 3,836,802 4,474,838 OTHER FINANCING SOURCES: Proceeds from Long Term Debt - - - Transfer from Internal Service Funds 13,470,000 14,520,000 14,410,000 Total Other Financing Sources 13,470,000 14,520,000 14,410,000 FUND BALANCE APPLIED: County Parks Land & Water Conservation Recycling Fund Health & Human Services RHS Fund 150,000 150,000 200,000 Land Information Program 69,967 (106,290) Health Care Campus (1,255,693) (259, 415) (569,129) General Fund - Operations 485,000 350,000 Debt Service Fund 500,000 300,000 Capital Project Fund 5,071,000 4,626,000 2,696,562 Jail Assessment/Improvement Health Insurance Total Fund Balance Applies 5,020,274 5,166,585 2,221,143 Total Revenues 135,719,445 141,551,400 142,453,020 BUDGETED EXPENSES 10 Page 13 of 261 2025 Budget 2026 Budget 2027 Budget GENERAL GOVERNMENT: County Board and Committees/Commissions 155,935 192, 946 195,697 Circuit Court 1,045,744 1,176,332 1,195,168 Clerk of Court 2,381,494 2,541,666 2,753,807 Medical Examiner 466,434 507, 471 525,460 Justice Services 1,059,372 1,047,156 828,837 District Attorney 1,490,385 1,675,414 1,893,409 Corporation Counsel 960,417 1, 370,623 1,055,398 Child Support Office 985,905 996, 265 1,062,604 County Administrator 519,588 536, 781 594,945 County Clerk 432,353 472, 135 472,039 Human Resources 621,340 658, 967 686,056 Elections 79,050 109, 500 69,200 Information Technology 2,811,746 2,895,192 2,973,167 Finance 674,314 726, 195 678,627 County Treasurer 458,056 475, 046 583,595 Facilities 2,295,786 2,271,706 2,323,615 Register of Deeds 567,378 593, 784 599,369 Total General Government 17,005,297 18,247,179 18,490,993 INTERNAL SERVICE FUNDS Self Insurance Fund 13,400,000 13,400,000 13,925,000 Retiree Health Savings (RHS) Funding 150,000 150, 000 200,000 Risk Management - Liability 1,000,000 1,065,000 1,165,000 Risk Management - Workers Compensation 650,000 650, 000 675,000 Fleet Vehicles Internal Service Fund 150,000 150, 000 150,000 Total Internal Service Funds 15,350,000 15,415,000 16,115,000 CAPITAL PROJECT FUND Capital Outlay Items (net of debt) 5,071,000 4,626,000 2,696,562 Tota l Capital Project Fund 5,071,000 4,626,000 2,696,562 PUBLIC SAFETY: Sheriff's Patrol 11,088,941 11,303,391 11,899,076 County Jail 5,397,847 5,378,988 5, 680,437 E mergency Management 217,738 220, 175 226, 381 Emergenc y Communications 2,648,689 2,755,371 2,931,935 Total Public Safety 19,353,215 19,657,925 20,737,829 HEALTH and HUMAN SERVICES: Veteran's Service 351,088 366, 907 390,461 Health & Human Services 28,429,760 28,823,714 29,578,057 Health Center Campus 11,219,790 12,909,882 12,776,396 Total Health and Human Services 40,000,638 42,100,503 42,744,914 HIGHWAY: Highway 21,302,956 23,274,441 23,837,745 Total Highway 21,302,956 23,274,441 23,837,745 EDUCATION and RECREATION: Municipal Library Funding 1,869,030 2,059,189 2,125,043 County Parks & Snowmobile Trails 1,000,992 1,012,461 936,878 County Fair 80,000 80, 000 80,000 UW Extension Programs 254,312 117, 627 120,174 Total Education & Recreation 3,204,334 3,269,277 3,262,095 11 Page 14 of 261 2025 Budget 2026 Budget 2027 Budget CONSERVATION and DEVELOPMENT: Recycling 203,555 204,801 201,477 Hazardous Waste 82,131 77,661 74,065 Land & Water Conservation Programs 811,539 818,677 847,148 Land Records 204,967 135,000 153,210 Zoning/Comm Dev 2,227,541 2,274,315 2,364,753 EDC & Momentum West 115,500 115,500 115,500 Total Conservation and Development 3,645,233 3,625,954 3,756,153 DEBT SERVICE: Principal on Long-Term Debt 7,077,000 7,444,000 7,325,000 Interest on Long-Term Debt & Fiscal Charges 3,709,772 3,891,121 3,486,729 Total Debt Service 10,786,772 11,335,121 10,811,729 Total Expenses 135,719,445 141,551,400 142,453,020 12 Page 15 of 261 SUMMARY OF 2026 PROPOSED BUDGET FOR ST. CROIX COUNTY Notice is hereby given that on Monday, November 2, 2026 at 5:00 P.M. at the St. Croix County Government Center in Hudson, Wisconsin, the County Board will hold a public hearing on the proposed budget for the year 2027. The following is a summary of the proposed budget for all fund types of the County. A detailed account of the proposed budget may be inspected at the County Clerk's office. 2026 2027 2026 2027 All County Funds Proposed Proposed Percentage Proposed Proposed Percentage REVENUES AND OTHER SOURCES: Budget Budget Change Budget Budget Change Revenues: Taxes: Property Taxes 34,783,590 35,618,522 18,247,179 18,490,993 Property Taxes - Special Purpose 12,396,310 13,246,272 19,657,925 20,737,829 County Sales Tax Applied 13,797,187 14,322,604 3,269,277 3,262,095 Other Taxes 2,175,878 2,320,000 3,625,954 3,756,153 Intergovernmental 17,136,187 17,753,513 44,800,335 46,247,070 Permits, Fines, Forfeits, Penalties 903,700 982,000 Public Charges for Services 24,801,961 25,072,328 29,190,621 29,968,518 Highway Revenues, excluding taxes 12,033,200 12,031,800 12,909,882 12,776,396 Miscellaneous 3,836,802 4,474,838 23,274,441 23,837,745 Internal Service Funds 14,520,000 14,410,000 4,626,000 2,696,562 Other Financing Sources: 15,415,000 16,115,000 Use of Available Fund Balance 5,166,585 2,221,143 11,335,121 10,811,729 Total Revenues and Other Sources 141,551,400 142,453,020 0.64% 141,551,400 142,453,020 0.64% Estimated Total Total Estimated Proposed ** ALL GOVERNMENTAL Fund Balance Revenues/ Expenditures/ Fund Balance Property FUNDS COMBINED 1/1/2026 Other Sources Other Uses 12/31/2026 Tax Levy General Fund, unassigned 19,807,753 46,247,070 46,247,070 19,807,753 16,826,857 Special Revenue Funds 4,127,886 29,968,518 29,968,518 4,127,886 11,170,853 Debt Service Funds 887,753 10,811,729 10,811,729 887,753 10,811,729 Capital Projects Funds 9,916,506 - 2,696,562 7,219,944 - Proprietary Funds, assigned 62,953,497 53,204,560 52,729,141 63,428,916 10,055,355 97,693,395 140,231,877 142,453,020 95,472,252 48,864,794 35,618,522 ** Debt Service Levy: 10,811,729 ** Special Purpose Levies: 2,434,543 48,864,794 2026 2027 Actual Proposed Percentage Dollar County Tax Levy: Budget Budget Change Change County Operating Levy $34,783,590 $35,618,522 2.40% $834,932 Debt Service Levy 10,285,121 10,811,729 5.12% $526,608 Special Purpose Levies 2,111,189 2,434,543 15.32% $323,354 $47,179,900 $48,864,794 3.57% $1,684,894 Mill Rate (Taxes per $1,000 Valuation ): County Operating Levy 1.913167 1.840031 -3.82% Debt Service Levy 0.565702 0.558527 -1.27% Special Purpose Levies 0.116120 0.125767 8.31% 2.594988 2.524326 -2.72% Equalized Valuation Reduced by TID Value 18,181,160,300 19,357,562,000 6.47% Median Home Value 341,818 363,935 6.47% County Taxes 887.01 918.69 ** Maximum allowed Property Tax Levy: Total Expenditures and Other Uses Capital Improvements Fund Internal Service Funds Debt Service Fund Health & Human Services Funds Nursing Home Fund Highway & Bridges - all sources EXPENDITURES AND OTHER USES: Expenditures: General Fund -- Total General Fund General Government Public Safety Education and Recreation Conservation and Development 13 Page 16 of 261 BUDGET NOTES Public Protection and Judiciary 2026 2027 Difference General Property Taxes 23,635,269 24,831,996 1,196,727 All Other Revenues 3,966,960 4,165,118 198,158 1,394,885 Subtotal Significant Changes Personnel 22,406,424 23,397,415 990,991 Compensation, benefits, positions 1220 Clerk of Court - Operating Expenses 850,647 1,009,580 158,933 Legal and professional services 2700 Corrections - Other Professional Services 540,000 650,000 110,000 Jail medical expenses All Other Expenses 3,805,158 3,940,119 134,961 1,394,885 Subtotal Administration 2026 2027 Difference General Property Taxes 8,042,740 8,226,246 183,506 Property Taxes for Debt Services 10,285,121 10,811,729 526,608 Debt levy Library Levy 2,059,189 2,125,043 65,854 Sales Tax 13,797,187 14,322,604 525,417 Sales tax increase per Forward Analytics Interest Earnings 1,543,452 2,149,644 606,192 Increase projections 701 Health/Dental Insurance Fund Internal Service Transfer 13,400,000 13,925,000 525,000 Health insurance increases offset with reductions 702 Workers Compensation Fund Internal Service Transfer 650,000 675,000 25,000 Internal charges for Work Comp program 703 Liability Insurance Fund Internal Service Transfer 1,065,000 1,165,000 100,000 Internal charges for insurance programs All Other Revenues (12,344,289) (14,736,154) (2,391,865) Redistribution to other portions of the budget 165,712 Subtotal Significant Changes Personnel 6,916,508 7,197,376 280,868 Compensation and benefits Principal and Interest Expenses 11,323,121 10,802,729 (520,392) 701 Health/Dental Insurance Fund Internal Service Transfer 13,400,000 13,925,000 525,000 Health insurance increases offset with reductions 702 Workers Compensation Fund Internal Service Transfer 650,000 675,000 25,000 Internal charges for Work Comp program 703 Liability Insurance Fund Internal Service Transfer 1,065,000 1,165,000 100,000 Internal charges for insurance programs All Other Expenses 5,143,771 4,899,007 (244,764) 165,712 Subtotal Transportation 2026 2027 Difference General Property Taxes 6,828,841 7,029,645 200,804 Vehicle Registration Fee 1,695,000 1,800,000 105,000 Growth factor Highway and Bridges 52,000 309,500 257,500 Bridge aid levied to townships All Other Revenues 14,698,600 14,698,600 - 563,304 Subtotal Significant Changes Personnel 9,521,319 10,023,331 502,012 Compensation and benefits All Other Expenses 13,753,122 13,814,414 61,292 563,304 Subtotal Health and Human Services 2026 2027 Difference General Property Taxes 10,960,122 11,537,814 577,692 State Human Service Grants 8,075,042 8,242,247 167,205 Grants Human Services Revenue 5,718,794 5,550,156 (168,638) State funding MH Revenues 700,500 844,500 144,000 State mental health funding Health Care Campus Revenues 12,909,883 12,776,396 (133,487) Matches expenses, $569,129 net profit projected All other Revenues 3,736,163 3,793,801 57,638 644,410 Subtotal Significant Changes Personnel HHS 20,115,928 21,226,253 1,110,325 Compensation, benefits, and new positions HHS Purchased Services 6,633,503 6,126,223 (507,280) Out of home placements HHS All Other Expenses 2,441,190 2,616,042 174,852 Personnel Health Care Campus 8,068,896 8,953,354 884,458 Compensation, benefits and new position Health Care Campus Contract Pool Staff 840,000 675,000 (165,000) Contracted staffing to cover vacancies Purchased Services 962,183 868,000 (94,183) Decreased based on historical spending Health Care Campus Debt Service Contribution 750,000 - (750,000) Policy change Health Care Campus All Other Expenses 2,288,804 2,280,042 (8,762) 644,410 Subtotal Community Development 2026 2027 Difference General Property Taxes 2,599,061 2,462,070 (136,991) Register of Deeds Fees 1,000,000 1,080,000 80,000 Projected growth Other Regulatory Permits and Fees 161,700 205,000 43,300 Projected growth All Other Revenues 1,669,065 1,745,503 76,438 62,747 Subtotal Significant Changes Personnel 3,637,309 3,673,971 36,662 Compensation and benefits, minus 2 positions All Other Expenses 1,792,517 1,818,602 26,085 62,747 Subtotal 14 Page 17 of 261 AUTHORIZED FTE's Department Position Number Position Title 2025 FTE Changes 2026 FTE Changes 2027 FTE 3.00 3.00 3.00 ADMN9091 Administrative Assistant to the County Administrator 1.00 1.00 1.00 ADMN1007 County Administrator 1.00 1.00 1.00 ADMIN8082 Public Information Officer - Communications Specialist 1.00 1.00 1.00 4.00 4.00 4.00 CCLK1001 County Clerk 1.00 1.00 1.00 CCLK5027 First Deputy 1.00 1.00 1.00 CCLK5004 Second Deputy 2.00 2.00 2.00 33.00 33.00 31.00 CDD1062 Administrative Associate II 1.00 1.00 1.00 CDD1029 Administrative Services Supervisor 1.00 1.00 1.00 CDD1038 Community Development Director 1.00 1.00 1.00 CDD1060 Financial Associate II 1.00 1.00 1.00 CDD1057/1171 GIS Analyst I/II 1.00 1.00 1.00 CDD1092 Land and Water Conservation Administrator 1.00 1.00 1.00 CDD1094/1086/8093/81 30/8092/8112 Land Use & Conservation Planning Technician I/II, Planner I/II, Conservation Planner I/II (5 max planners, 3 minimum techs) 8.00 8.00 8.00 CDD1084 Land Use Administrator 1.00 1.00 1.00 CDD8101 Marketing Coordinator 1.00 1.00 1.00 CDD8078 Park Specialist (previously Seasonal Park Attendant) 2.50 -0.50 2.00 -2.00 0.00 CDD8056 Parks Administrator 1.00 1.00 1.00 CDD8068 Parks Laborer 2.50 0.50 3.00 3.00 CDD1088 Planner 1.00 1.00 1.00 CDD1087 Planning & Land Information Administrator 1.00 1.00 1.00 CDD8020 Planning/GIS Technician 1.00 1.00 1.00 CDD1127/8117/8118 Property Manager I/II/III 3.00 3.00 3.00 CDD1089 Real Property Lister 2.00 2.00 2.00 CDD6137 Recycling Specialist 1.00 1.00 1.00 CDD6139 Senior Planner 1.00 1.00 1.00 CDD8055 Water Resources and Outreach Specialist 1.00 1.00 1.00 10.00 10.00 10.00 CHILD6078 Child Support Administrator 1.00 1.00 1.00 CHILD8110 Child Support Coordinator 1.00 1.00 -1.00 0.00 CHILD6022 Child Support Specialist I 5.00 5.00 1.00 6.00 CHILD6034 Child Support Specialist II 2.00 2.00 2.00 CHILD8032 Customer Services Representative 1.00 1.00 1.00 19.35 19.35 19.35 COC1029 Administrative Services Supervisor 1.00 1.00 1.00 COC6126 Civilian Bailiff 0.35 0.35 0.35 COC1004 Clerk of Court 1.00 1.00 1.00 COC5009/COC1153 Court Clerk I/Court Clerk II 14.00 14.00 14.00 COC5054 Court Clerk Lead Worker 1.00 1.00 1.00 COC1129 Financial Associate I 1.00 1.00 1.00 COC1060 Financial Associate II 1.00 1.00 1.00 7.00 7.00 7.00 CORP6108 Assistant Corporation Counsel 3.00 3.00 3.00 CORP6111 Corporation Counsel 1.00 1.00 1.00 CORP1058 Legal Assistant 2.00 2.00 2.00 CORP1043 Paralegal 1.00 1.00 1.00 Administration County Clerk Community Development Child Support Clerk of Court Corporation Counsel 15 Page 18 of 261 Department Position Number Position Title 2025 FTE Changes 2026 FTE Changes 2027 FTE 15.00 16.60 17.10 DA1029 Administrative Services Supervisor 1.00 1.00 1.00 DA8106 Data Entry Specialist (TAD Grant) 0.00 0.60 0.60 0.60 DA1113 Diversion Program Case Management Specialist (TAD Grant) 1.00 1.00 1.00 DA1096 Diversion Program Case Worker 0.50 1.00 1.50 1.50 DA1115 Diversion Program Supervisor 1.00 1.00 1.00 DA8137 Investigator 0.50 0.50 -0.50 0.00 DA1075 Lead Legal Assistant 1.00 1.00 1.00 2.00 DA1058 Legal Assistant 6.00 6.00 6.00 DA6027/DA6176 Victim Witness Program Specialist/Legal Advocate 3.00 3.00 3.00 DA6038 Victim Witness Program Supervisor 1.00 1.00 1.00 12.50 12.50 12.50 FACL8136 Assistant Facilities Director 1.00 1.00 1.00 FACL5031 Facilities Custodian 1.00 1.00 1.00 2.00 FACL1070 Facilities Director 1.00 1.00 1.00 FACL8022 Facilities Operation Coordinator 1.00 1.00 1.00 FACL8028/5032/8033 Facilities Technician I, II, III 8.00 8.00 -1.00 7.00 FACL6177 Seasonal Groundskeeper 0.50 0.50 0.50 22.00 22.00 21.00 FIN6133 Accounts Receivable Supervisor 1.00 1.00 1.00 FIN1061 Assistant Finance Director 1.00 1.00 1.00 FIN6113 Finance Director 1.00 1.00 1.00 FIN1166 Lead Finance Specialist (HCC) 1.00 1.00 1.00 FIN1129 Financial Associate I 1.00 1.00 1.00 FIN1060 Financial Associate II 14.00 14.00 -1.00 13.00 FIN1072 Fiscal Manager 2.00 2.00 2.00 FIN8018 Lead Finance Specialist 1.00 1.00 1.00 6.00 6.00 6.00 HR6220 Human Resources Advisor 2.00 2.00 2.00 HR8081 Human Resources Benefits and HRIS Analyst 1.00 1.00 1.00 HR6115 Human Resources Director 1.00 1.00 1.00 HR6222 Talent Acquisition Specialist 1.00 1.00 1.00 HR8134 Training and Development Specialist 1.00 1.00 1.00 271.84 272.46 277.11 HHS - Administration Subtotal 12.20 13.80 13.80 HHSA1062 Administrative Associate II 4.20 0.60 4.80 4.80 HHSA5060 Executive Administrative Assistant 1.00 1.00 1.00 HHSAxxxx HHS Deputy Director 0.00 1.00 1.00 1.00 HHSA6117 HHS Director 1.00 1.00 1.00 HHSA6146 Records Supervisor 1.00 1.00 1.00 HHSA7043 Records Technician 5.00 5.00 5.00 HHS - ADRC Subtotal 25.12 24.64 25.64 ADRC1010 ADRC Administrator 1.00 1.00 1.00 ADRC8100/8098/1106/8 122/8123 ADRC Specialist I/II 10.48 -0.48 10.00 10.00 ADRC8109 Caregiver Support Coordinator 0.88 0.88 0.88 ADRC6201 Day-Away Program Coordinator 0.49 0.49 0.49 ADRC8071 Health and Human Services Supervisor ADRC 1.00 1.00 1.00 ADRC6119 Nutrition Program Manager 4.08 4.08 -0.40 3.68 ADRC1018 Nutrition Program Supervisor 0.80 0.80 0.80 ADRC6200 Outreach Coordinator 0.60 0.60 0.60 ADRC1059 Program Support Associate I 1.00 1.00 1.00 ADRC8135 ADRC Resource Specialist 1.00 1.00 1.00 2.00 ADRC7026 Transportation Driver 3.81 3.81 3.81 Human Resources Health and Human Services (HHS) District Attorney Facilities Finance 16 Page 19 of 261 Department Position Number Position Title 2025 FTE Changes 2026 FTE Changes 2027 FTE ADRCxxxx Volunteer Coordinator 0.00 0.00 0.40 0.40 HHS - Behavioral Health Subtotal 35.63 29.63 29.63 HSBH8133 Adult Protective Services Educator 1.00 -0.50 0.50 0.50 HSBH8107 Behavioral Health Administrator/CCS Administrator 1.00 -0.50 0.50 0.50 HSBH1017/8120 Behavioral Health Nurse I/II 1.00 1.00 1.00 HSBH1103/8131 Behavioral Health Supervisor I / II 4.00 4.00 4.00 HSBH7039 Behavioral Health Technician 3.63 1.00 4.63 4.63 HSBH8075/HSBH1063/H SBH8059 Clinical Substance Abuse Counselor Superivsor/Substance Abuse Counselor/Substance Abuse Counselor In Training 6.00 -5.00 1.00 -1.00 0.00 HSBH8061 arpa2 Co-Responders 2.00 2.00 2.00 HSBH8060 CSP - Clinical Coordinator 1.00 1.00 1.00 HSBH6089 Intergrated BH Therapist 5.00 -1.00 4.00 1.00 5.00 HSBH1062 Program Support Associate II 1.00 1.00 1.00 HSBH6045-jail Social Worker - Jail 1.00 1.00 1.00 HSBH1076/6045/8061 Social Worker/Case Manager 9.00 0.00 9.00 9.00 HHS - CCS Subtotal 28.00 28.50 29.00 HSCCS8073 CCS Administrator/Behavioral Health Administrator 1.00 -0.50 0.50 0.50 HSCCS8026 CCS Service Director 1.00 1.00 1.00 HSCCS8071 Health and Human Services Supervisor 2.00 2.00 2.00 HSCCS8105 Lead Social Worker 1.00 1.00 1.00 HSCCS8062 Mental Health Professional 3.00 3.00 3.00 HSBH6089-CCS Mental Health Therapist 0.00 1.00 1.00 1.00 HSCCS8035 Regional Project Manager 1.00 1.00 1.00 HSCCS8147 Substance Use Counselor/Case Manager 0.00 0.00 0.50 0.50 HSCCS1076/6045/8061 Social Worker II/Social Worker I/Case Manager 19.00 19.00 19.00 HHS - Child Services Subtotal 49.20 53.20 53.20 HSCS8083 Children Services Administrator 1.00 1.00 1.00 HSCS8025 Community Tracker 0.20 0.20 0.20 HSCS1114 Early Intervention Teacher 2.00 2.00 2.00 HSCS8071 Health and Human Services Supervisor 4.00 4.00 4.00 HSCS1073 Mental Health Therapist 5.00 5.00 5.00 HSCS1059/1062 Program Support Associate I/II 7.00 7.00 7.00 HSCS1076/6045/8061 Social Worker II/Social Worker I/Case Manager 28.00 1.00 29.00 29.00 HSCS6217/6041 Speech Therapist/Occupational Therapist/Physical Therapist 2.00 2.00 4.00 4.00 HSCS1063 Substance Use Counselor 0.00 1.00 1.00 HHS - Economic Suppor Subtotal 14.00 14.00 15.00 HSES6074 Economic Support Administrator 1.00 1.00 1.00 HSESxxxx Economic Support Supervisor 0.00 0.00 1.00 1.00 HSES7004 Economic Support Lead Worker 2.00 2.00 2.00 HSES7005 Economic Support Specialist 11.00 11.00 11.00 HHS - Health Center Subtotal 88.44 90.44 91.44 HSHC2048 Activity Aide 1.50 1.50 1.50 HSHC1020 Activity Manager 1.00 1.00 1.00 HSHC8065 Administrative Assistant - Health Center 1.00 1.00 1.00 2.00 HSHCxxxx Admissions Coordinator 0.00 1.00 1.00 1.00 HSHCxxxx Assistant Health Care Campus Administrator 0.00 1.00 1.00 1.00 HSHC8066 Campus Director of Nursing 1.00 1.00 1.00 HSHCxxxx Certified Medication Aide 2.00 2.00 2.00 HSHC2040/8038/8039 CNA / Dementia CNA / PCA 54.22 54.22 54.22 HSHC1027 Director of Social Services 1.00 1.00 1.00 HSHC6114 Health Care Campus Administrator 1.00 1.00 1.00 HSHC2047 Housekeeper 3.40 3.40 3.40 HSHC8027 Lead Housekeeper 1.00 1.00 1.00 17 Page 20 of 261 Department Position Number Position Title 2025 FTE Changes 2026 FTE Changes 2027 FTE HSHC2039 Licensed Practical Nurse 4.90 4.90 4.90 HSHC8063 Nurse Educator 1.00 1.00 1.00 HSHC1009 Nurse Supervisor 2.95 2.95 2.95 HSHC6053 Registered Nurse 10.47 10.47 10.47 HSHC1203 Ward Clerk 2.00 2.00 2.00 HHS - Public Health Subtotal 19.25 18.25 19.40 HSPH8024 Breastfeeding Peer Counselor 0.00 0.20 0.20 0.20 EMSU2060 Emergency Preparedness Program Specialist 1.00 1.00 1.00 HSPH6160 Environmental Health Specialist/Technician 2.00 2.00 2.00 HSPH8085 Epidemiologist 1.00 -1.00 0.00 0.00 HSPH1040 Program Support Associate I/II/LPN 4.40 -0.20 4.20 0.40 4.60 HSPH6099 Public Health Administrator / Health Officer 1.00 1.00 1.00 HSPH8097 Public Health Educator 1.00 -1.00 0.00 0.75 0.75 HSPH1080 Public Health Nurse 4.35 4.35 4.35 HSPH8080 Public Health Nutrition Manager 1.00 1.00 1.00 HSPH6054 Public Health Nutritionist 1.50 1.50 1.50 HSPH6186 Public Health Sanitarian 1.00 1.00 1.00 HSPH8139 Public Health Strategist 0.00 1.00 1.00 1.00 HSPH6082 Public Health Supervisor 1.00 1.00 1.00 86.25 86.25 85.25 HWY1095 Administrative Assistant 1.00 1.00 1.00 HWY1105 Assistant Highway Commissioner 1.00 1.00 1.00 HWY1071 Assistant Highway Patrol Superintendent 1.00 1.00 1.00 HWY1024 County Surveyor 1.00 1.00 1.00 HWY6079 Engineer 1.00 1.00 1.00 HWY8023 Engineering Technician 1.00 1.00 1.00 HWY6131 Senior Engineering Technician 1.00 1.00 1.00 HWY6116 Highway Commissioner 1.00 1.00 1.00 HWY3002 Highway Operator Foreman 8.00 8.00 8.00 HWY1151 Highway Maintenance Specialist 55.00 55.00 -1.00 54.00 HWY6103 Highway Patrol Superintendent 1.00 1.00 1.00 HWY3004 Mechanic 6.00 6.00 6.00 HWY5034 Operations Specialist 2.00 2.00 2.00 HWY1163S Seasonal Highway Laborer 3.25 3.25 3.25 HWY8094 Shop Superintendent 1.00 1.00 1.00 HWY6035 Surveyor II 1.00 1.00 1.00 HWY3009 Welder 1.00 1.00 1.00 13.00 13.00 13.00 IT8057 Human Resources & Finance System Analyst 1.00 1.00 1.00 IT1064 Information Technology Analyst 5.00 5.00 5.00 IT6109 Information Technology Director 1.00 1.00 1.00 IT1064 Information Technology M365 Administrator 1.00 1.00 1.00 IT1116 Information Technology Operations Manager 1.00 1.00 1.00 IT1107/8102 Information Technology Specialist I/II 2.00 2.00 2.00 IT1131 Financial Associate II 1.00 1.00 1.00 IT1065 IT Network Engineer - Senior 1.00 1.00 1.00 9.00 10.00 10.00 JUDI6162/xxxx Circuit Court Commissioner/Family Court Commissioner 1.00 1.00 2.00 2.00 RIP5027 First Deputy 1.00 1.00 1.00 JUDI5026 Judicial Assistant 4.00 4.00 4.00 JUDI1058 Legal Assistant 1.00 1.00 1.00 RIP5033 Register in Probate 1.00 1.00 1.00 RIP5004 Second Deputy 1.00 1.00 1.00 Information Technology Judicial Highway 18 Page 21 of 261 Department Position Number Position Title 2025 FTE Changes 2026 FTE Changes 2027 FTE 8.60 9.60 7.00 JUDI8072 COMPAS Assessor/Treatment Court Case Manager (TAD Grant 1.00 1.00 -1.00 0.00 JSS8106 Data Entry Specialist 0.60 0.60 -0.60 0.00 JSS9092 Justice Services Director 1.00 1.00 1.00 JSS8088 Lead COMPAS/Pretrial Case Manager 1.00 1.00 1.00 JSS8095 Pretrial Case Manager 2.00 2.00 2.00 JSS8087 Pretrial Services Program Supervisor 1.00 1.00 1.00 JSSxxxx Court Navigator 0.00 1.00 1.00 1.00 JSS8108 Substance Screener 1.00 1.00 1.00 JUDI6143 Treatment Court Coordinator 1.00 1.00 -1.00 0.00 1.75 3.75 3.75 ME8119 CT Technologist 0.25 0.25 0.25 MEDE2002/8133 Deputy Medical Examiner (and Chief Deputy) 0.00 2.00 2.00 -0.50 1.50 MEDE8133 Chief Medical Examiner 1.00 1.00 1.00 ME8079 Program Coordinator 0.50 0.50 0.50 1.00 5.00 5.00 5.00 ROD5027 First Deputy 1.00 1.00 1.00 ROD1003 Register of Deeds 1.00 1.00 1.00 ROD5004 Second Deputy 3.00 3.00 3.00 130.10 130.00 130.00 Sheriff - Patrol Subtotal 70.60 70.50 70.50 SHER6086/8070 Captain - Field Services/Support Services 2.00 2.00 2.00 SHER6107 Chief Deputy 1.00 1.00 1.00 SHER1037 Court Services Deputy 6.00 6.00 6.00 SHER1036 Court Services Sergeant 1.00 1.00 1.00 SHER8074 Evidence and Records Custodian 1.00 0.60 1.60 1.60 SHER1060 Financial Associate II 1.00 1.00 1.00 SHER1110 Investigative Sergeant 1.00 1.00 1.00 SHER4008 Investigator 9.00 9.00 9.00 SHER5003 Law Enforcement Assistant 5.00 5.00 5.00 SHER4011 Lieutenant 3.00 3.00 3.00 SHER6123 Patrol Sergeant/Shift Supervisor 5.00 5.00 5.00 SHER4006 Primary Services Deputy 33.00 33.00 33.00 SHER1005 Sheriff 1.00 1.00 1.00 SHER6125 Sheriff Reserve/Auxiliary Deputies 1.60 -0.70 0.90 0.90 Sheriff - Corections Subtotal 37.00 37.00 37.00 SHER4003/4002 Corrections Deputy I/II/Jailer 27.00 27.00 27.00 SHER8084 Inmate Education Program Coordinator 1.00 1.00 1.00 SHER6203 Jail Captain 1.00 1.00 1.00 SHER1016 Jail Lieutenant 2.00 2.00 2.00 SHER6204 Jail Sergeant/Shift Supervisor 5.00 5.00 5.00 SHER5003 Law Enforcement Assistant Jail 1.00 1.00 1.00 Sheriff - ESS Subtotal 22.50 22.50 22.50 EMCO6175 Emergency Communications Manager 1.00 1.00 1.00 EMCO5043 Emergency Communications Systems Technician 1.00 1.00 1.00 EMSU4012 Emergency Management Manager 1.00 1.00 1.00 EMSU1118 Emergency Support Services Program Coord 1.00 1.00 1.00 EMCO1112 Emergency Telecommunications Supervisor 3.00 3.00 3.00 EMCO5037 Emergency Telecommunicator 15.00 15.00 15.00 EMCO8021 Reserve Telecommunicator 0.50 0.50 0.50 Register of Deeds Sheriff Medical Examiner Justice Services 19 Page 22 of 261 Department Position Number Position Title 2025 FTE Changes 2026 FTE Changes 2027 FTE 4.50 4.50 5.00 TREA1002 County Treasurer 1.00 1.00 1.00 TREA5027 First Deputy 1.00 1.00 1.00 TREA6003 Office Associate 1.50 1.50 -0.50 1.00 TREA5004 Second Deputy 1.00 1.00 1.00 2.00 3.00 3.00 3.00 VETS5029 Assistant County Veteran Service Officer 2.00 2.00 2.00 VETS6070 Veterans Service Director 1.00 1.00 1.00 Total County Authorized FTE 664.88 671.00 670.05 Treasurer Veterans Services 20 Page 23 of 261      2.50% 2.50% 2.50% 2.50% 2.50% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% Pay Grade Position  Title Department Step 1 Step  2 Step  3 Step  4 Step  5 Target Step   6 Step 7  Step 8 Step  9 Step  10 Step  11 Step  12 Step  13 Step  14 Step  15 Step  16 Step  17 Step  18 10 Office Associate Treasurer $35,298 $36,192 $37,086 $38,002 $38,938 $39,936 $40,726 $41,558 $42,370 $43,222 $44,096 $44,970 $45,635 $46,322 $47,008 $47,715 $48,443 $49,171 10 Seasonal Groundskeeper Facilities $16.97 $17.40 $17.83 $18.27 $18.72 $19.20 $19.58 $19.98 $20.37 $20.78 $21.20 $21.62 $21.94 $22.27 $22.60 $22.94 $23.29 $23.64 10 Transportation Driver HHS - ADRC 11 Activity Aide HHS - Health Care Campus $37,066 $37,981 $38,917 $39,915 $40,914 $41,933 $42,765 $43,638 $44,491 $45,386 $46,301 $47,216 $47,944 $48,630 $49,358 $50,107 $50,856 $51,626 11 Civilian Bailiff Clerk of Courts $17.82 $18.26 $18.71 $19.19 $19.67 $20.16 $20.56 $20.98 $21.39 $21.82 $22.26 $22.70 $23.05 $23.38 $23.73 $24.09 $24.45 $24.82 11 Housekeeper HHS - Health Care Campus 11 Parks Specialist Community Development 12 Parks Laborer Community Development $38,896 $39,894 $40,893 $41,891 $42,952 $44,013 $44,886 $45,822 $46,717 $47,653 $48,589 $49,587 $50,336 $51,064 $51,854 $52,624 $53,414 $54,205 12 Seasonal Highway Laborer Highway $18.70 $19.18 $19.66 $20.14 $20.65 $21.16 $21.58 $22.03 $22.46 $22.91 $23.36 $23.84 $24.20 $24.55 $24.93 $25.30 $25.68 $26.06 13 Facilities Custodian Facilities $40,872 $41,870 $42,931 $43,992 $45,094 $46,218 $47,133 $48,090 $49,067 $50,045 $51,043 $52,042 $52,832 $53,622 $54,434 $55,245 $56,098 $56,930 13 Lead Housekeeper HHS - Health Care Campus $19.65 $20.13 $20.64 $21.15 $21.68 $22.22 $22.66 $23.12 $23.59 $24.06 $24.54 $25.02 $25.40 $25.78 $26.17 $26.56 $26.97 $27.37 13 Personal Care Assistant HHS - Health Care Campus 13 Substance Screener Justice Support Services 14 Administrative Assistant HHS - Health Care Campus $42,890 $43,950 $45,074 $46,176 $47,362 $48,526 $49,525 $50,482 $51,501 $52,541 $53,581 $54,662 $55,494 $56,306 $57,158 $58,011 $58,885 $59,738 14 Community Development $20.62 $21.13 $21.67 $22.20 $22.77 $23.33 $23.81 $24.27 $24.76 $25.26 $25.76 $26.28 $26.68 $27.07 $27.48 $27.89 $28.31 $28.72 14 HHS - Administration 14 Breast Feeding Peer Counselor HHS - Public Health Services 14 Customer Service Representative Child Support 14 Data Entry Specialist District Attorney's Office 15 Day Away Program Coordinator HHS - ADRC $45,053 $46,155 $47,341 $48,506 $49,733 $50,960 $51,979 $53,019 $54,080 $55,162 $56,264 $57,387 $58,240 $59,134 $60,029 $60,923 $61,818 $62,774 15 Nutrition Program Manager HHS - ADRC $21.66 $22.19 $22.76 $23.32 $23.91 $24.50 $24.99 $25.49 $26.00 $26.52 $27.05 $27.59 $28.00 $28.43 $28.86 $29.29 $29.72 $30.18 15 Volunteer Coordinator HHS - ADRC 15 Ward Clerk HHS - Health Care Campus 16 Certified Nursing Assistant HHS - Health Care Campus $47,299 $48,485 $49,691 $50,939 $52,208 $53,518 $54,600 $55,682 $56,784 $57,928 $59,093 $60,258 $61,152 $62,088 $63,024 $63,960 $64,917 $65,894 16 HHS - ADRC $22.74 $23.31 $23.89 $24.49 $25.10 $25.73 $26.25 $26.77 $27.30 $27.85 $28.41 $28.97 $29.40 $29.85 $30.30 $30.75 $31.21 $31.68 16 HHS - Behavioral Health 16 HHS - Children Services 16 HHS - Public Health Services 17 ADRC Resource Specialist HHS - ADRC $49,670 $50,918 $52,166 $53,477 $54,808 $56,202 $57,304 $58,469 $59,613 $60,819 $62,046 $63,274 $64,210 $65,208 $66,165 $67,142 $68,162 $69,181 17 Behavioral Health Technician HHS - Behavioral Health $23.88 $24.48 $25.08 $25.71 $26.35 $27.02 $27.55 $28.11 $28.66 $29.24 $29.83 $30.42 $30.87 $31.35 $31.81 $32.28 $32.77 $33.26 17 Certified (Trained) Medication Aide HHS - Health Care Campus 17 Community Tracker HHS - Children Services 17 Court Navigator Justice Support Services 17 Dementia Certified Nursing Assistant HHS - Health Care Campus 17 Facilities Technician I Facilities 17 Clerk of Courts 17 Finance 17 Interpreter - Spanish HHS - Public Health Services 17 Program Coordinator Medical Examiner 17 HHS - Children Services 17 HHS - Behavioral Health 17 HHS - Public Health Services 17 Records Technician HHS - Administration 18 Administrative Assistant Highway $52,125 $53,456 $54,787 $56,160 $57,533 $58,989 $60,174 $61,402 $62,608 $63,856 $65,125 $66,435 $67,454 $68,453 $69,472 $70,512 $71,552 $72,654 18 Court Clerk I Clerk of Courts $25.06 $25.70 $26.34 $27.00 $27.66 $28.36 $28.93 $29.52 $30.10 $30.70 $31.31 $31.94 $32.43 $32.91 $33.40 $33.90 $34.40 $34.93 18 Evidence and Records Custodian Sheriff's Office - Support Services 18 Clerk of Courts 18 Community Development 18 Highway 18 Finance 18 Information Technology 18 Sheriff's Office - Jail 18 Judicial Assistant Judicial Department 18 Law Enforcement Assistant Sheriff's Office 18 District Attorney's Office 18 Corporation Counsel 18 Judicial Department 18 Outreach Coordinator HHS - ADRC 18 Pretrial Case Manager Justice Support Services 18 Program Support Associate II/LPN HHS - Public Health Services 18 County Clerk 18 Register of Deeds 18 Treasurer 18 Register in Probate 19 Administrative Assistant to the County Administrator Administration $54,746 $56,139 $57,512 $58,947 $60,424 $61,942 $63,190 $64,459 $65,749 $67,038 $68,390 $69,763 $70,803 $71,885 $72,946 $74,048 $75,150 $76,294 19 Child Support Specialist I Child Support $26.32 $26.99 $27.65 $28.34 $29.05 $29.78 $30.38 $30.99 $31.61 $32.23 $32.88 $33.54 $34.04 $34.56 $35.07 $35.60 $36.13 $36.68 19 Court Clerk II Clerk of Courts 2027 St. Croix County Wage Grid (4% COLA) Administrative Associate II Financial Associate I Program Support Associate II Program Support Associate I Financial Associate II - General/Accounts Payable/Billing Specialist Legal Assistant Second Deputy 21 Page 24 of 261      2.50% 2.50% 2.50% 2.50% 2.50% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% Pay Grade Position  Title Department Step 1 Step  2 Step  3 Step  4 Step  5 Target Step   6 Step 7  Step 8 Step  9 Step  10 Step  11 Step  12 Step  13 Step  14 Step  15 Step  16 Step  17 Step  18 19 Diversion Program Case Worker District Attorney's Office 19 Economic Support Specialist HHS - Economic Support 19 Admistrative Services Coordinator - Emergency Support Services Sheriff's Office - Support Services 19 Facilities Technician II Facilities 19 Payroll Specialist Finance 19 Lead Assessor/Pretrial Case Manager Justice Support Services 19 Recycling Specialist Community Development 20 Child Support Specialist II Child Support $57,470 $58,926 $60,403 $61,901 $63,440 $65,042 $66,352 $67,662 $69,035 $70,408 $71,822 $73,258 $74,339 $75,483 $76,606 $77,750 $78,915 $80,101 20 Court Clerk Lead Worker Clerk of Courts $27.63 $28.33 $29.04 $29.76 $30.50 $31.27 $31.90 $32.53 $33.19 $33.85 $34.53 $35.22 $35.74 $36.29 $36.83 $37.38 $37.94 $38.51 20 Diversion Program Case Management Specialist District Attorney's Office 20 Economic Support Team Leader HHS - Economic Support 20 Emergency Preparedness Program Specialist HHS - Public Health Services 20 Emergency Telecommunicator Sheriff's Office - Support Services 20 Environmental Health Technician HHS - Public Health Services 20 County Clerk 20 Register in Probate 20 Register of Deeds 20 County Treasurer 20 Land Use/Conservation Technician I Community Development 20 Lead Finance Specialist Finance 20 Lead Legal Assistant District Attorney's Office 20 Marketing Coordinator Community Development 20 Real Property Lister Community Development 20 Reserve Telecommunicator Sheriff's Office - Support Services 20 Victim Witness Program Specialist District Attorney's Office 21 Assistant County Veteran Service Officer Veterans Service Office $60,362 $61,859 $63,398 $65,000 $66,622 $68,286 $69,659 $71,05 3 $72,488 $73,944 $75,400 $76,918 $78,062 $79,248 $80,434 $81,640 $82,867 $84,074 21 Deputy Medical Examiner Medical Examiner $29.02 $29.74 $30.48 $31.25 $32.03 $32.83 $33.49 $34.16 $34.85 $35.55 $36.25 $36.98 $37.53 $38.10 $38.67 $39.25 $39.84 $40.42 21 Facilities Operation Coordinator Facilities 21 Facilities Technician III Facilities 21 Highway Maintenance Specialist Highway 21 Information Technology Specialist Information Technology 21 Licensed Practical Nurse HHS - Health Care Campus 21 Paralegal Corporation Counsel 21 Parks Property Manager I Community Development 21 Planning/GIS Technician Community Development 22 Activity Manager HHS - Health Care Campus $63,378 $64,958 $66,602 $68,245 $69,950 $71,718 $73,133 $74,589 $76,086 $77,646 $79,165 $80,746 $81,973 $83,200 $84,448 $85,696 $87,006 $88,296 22 Clerk of Courts $30.47 $31.23 $32.02 $32.81 $33.63 $34.48 $35.16 $35.86 $36.58 $37.33 $38.06 $38.82 $39.41 $40.00 $40.60 $41.20 $41.83 $42.45 22 Community Development 22 District Attorney's Office 22 ADRC Specialist I - I&A/Options Counselor HHS - ADRC 22 ADRC Dementia Care/Disability Benefits/Elder Benefits Specialist I HHS - ADRC 22 ADRC Professional I HHS - ADRC 22 Adult Protective Services Educator HHS - Behavioral Health 22 Case Manager/CoResponder HHS - Multiple Divisions 22 Child Support Coordinator Child Support 22 Early Intervention Teacher HHS - Children Services 22 Emergency Communications Systems Technician Sheriff's Office - Support Services 22 Environmental Health Specialist HHS - Public Health Services 22 Executive Administrative Assistant HHS - Administration 22 Highway Maintenance Foreman Highway 22 Information Technology Specialist II Information Technology 22 Inmate Education and Program Coordinator Sheriff's Office - Jail 22 Land Use/Conservation Technician II Community Development 22 Mechanic Highway 22 Parks Property Manager II Community Development 22 Public Health Educator HHS - Public Health Services 22 Public Health Nutritionist HHS - Public Health Services 22 Water Resource Specialist Community Development 22 Welder Highway 23 ADRC Specialist II - I&A/Options Counselor HHS - ADRC $66,560 $68,224 $69,909 $71,698 $73,466 $75,275 $76,794 $78,333 $79,914 $81,515 $83,138 $84,802 $86,070 $87,381 $88,670 $89,981 $91,354 $92,706 23 ADRC Dementia Care/Disability Benefits/Elder Benefits Specialist II HHS - ADRC $32.00 $32.80 $33.61 $34.47 $35.32 $36.19 $36.92 $37.66 $38.42 $39.19 $39.97 $40.77 $41.38 $42.01 $42.63 $43.26 $43.92 $44.57 23 ADRC Professional II HHS - ADRC 23 CCS Project Manager HHS - CCS 23 Conservation Planner I Community Development 23 Diversion Program Supervisor District Attorney's Office 23 Engineering Technician Highway 23 GIS Analyst I Community Development 23 Land Use Planner I Community Development 23 Nutrition Program Supervisor HHS - ADRC 23 Pretrial Services Program Supervisor Justice Support Services 23 Parks Property Manager III Community Development First Deputy Administrative Services Supervisor 22 Page 25 of 261      2.50% 2.50% 2.50% 2.50% 2.50% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% Pay Grade Position  Title Department Step 1 Step  2 Step  3 Step  4 Step  5 Target Step   6 Step 7  Step 8 Step  9 Step  10 Step  11 Step  12 Step  13 Step  14 Step  15 Step  16 Step  17 Step  18 23 Public Health Sanitarian HHS - Public Health Services 23 Social Worker I HHS - Multiple Divisions 23 Speech Therapist HHS - Children Services 23 Substance Use Counselor HHS - Children Services 23 Substance Use Counselor/Case Manager HHS - CCS 23 Talent Acquisition Specialist Human Resources 23 Victim Witness Program Supervisor District Attorney's Office 24 Accounts Receivable Supervisor Finance $69,867 $71,614 $73,424 $75,234 $77,147 $79,040 $80,642 $82,264 $83,907 $85,571 $87,298 $89,045 $90,376 $91,749 $93,101 $94,494 $95,909 $97,344 24 Behavioral Health Nurse I HHS - Behavioral Health $33.59 $34.43 $35.30 $36.17 $37.09 $38.00 $38.77 $39.55 $40.34 $41.14 $41.97 $42.81 $43.45 $44.11 $44.76 $45.43 $46.11 $46.80 24 Chief Deputy Medical Examiner Medical Examiner 24 Conservation Planner II Community Development 24 GIS Analyst II Community Development 24 Land Use Planner II Community Development 24 Occupational Therapist HHS - Children Services 24 Operations Specialist Highway 24 Physical Therapist HHS - Children Services 24 Planner Community Development 24 Public Health Strategist HHS - Public Health 24 Public Information Officer - Communications Specialist Administration 24 Records Supervisor HHS - Administration 24 Registered Nurse - Associates HHS - Public Health Services 24 Fiscal Manager Highway 24 Social Worker II HHS - Multiple Divisions 25 Assistant Highway Superintendent Highway $73,382 $75,192 $77,106 $78,998 $80,995 $83,034 $84,677 $86,362 $88,109 $89,856 $91,645 $93,496 $94,890 $96,325 $97,760 $99,216 $100,714 $102,232 25 Behavioral Health Nurse II HHS - Behavioral Health $35.28 $36.15 $37.07 $37.98 $38.94 $39.92 $40.71 $41.52 $42.36 $43.20 $44.06 $44.95 $45.62 $46.31 $47.00 $47.70 $48.42 $49.15 25 Emergency Telecommunications Supervisor Sheriff's Office - Support Services 25 Information Technology Analyst Information Technology 25 Lead Social Worker HHS - CCS 25 Public Health Nurse - Bachelors HHS - Public Health Services 26 Behavioral Health Professional - Jail HHS - Behavioral Health $77,043 $78,957 $80,954 $82,971 $85,051 $87,152 $88,899 $90,688 $ 92,498 $94,349 $96,242 $98,176 $99,632 $101,130 $102,648 $104,187 $105,747 $107,328 26 Caregiver Support Coordinator HHS - ADRC $37.04 $37.96 $38.92 $39.89 $40.89 $41.90 $42.74 $43.60 $44.47 $45.36 $46.27 $47.20 $47.90 $48.62 $49.35 $50.09 $50.84 $51.60 26 CSP - Clinical Coodinator HHS - Behavioral Health 26 Economic Support Supervisor HHS - Economic Support 26 Emergency Management Manager Sheriff's Office - Support Services 26 Human Resources Advisor Human Resources 26 HR Benefits and HRIS Analyst Human Resources 26 Integrated Behavioral Health Therapist HHS - Behavioral Health 26 Mental Health Professional HHS - CCS 26 HHS - CCS 26 HHS - Children Services 26 Nurse Educator HHS - Health Care Campus 26 Public Health Nutrition Manager HHS - Public Health Services 26 Register in Probate Register in Probate 26 Senior Planner Community Development 26 Highway Shop Superintendent Highway 26 Surveyor II Highway 26 Training & Development Specialist Human Resources 27 Admission Coordinator HHS - Health Care Campus $80,912 $82,909 $84,968 $87,110 $89,274 $91,520 $93,371 $95,222 $97,136 $99,050 $101,046 $103,085 $104,603 $106,184 $107,765 $109,387 $111,010 $112,694 27 CCS Service Director HHS - Behavioral Health $38.90 $39.86 $40.85 $41.88 $42.92 $44.00 $44.89 $45.78 $46.70 $47.62 $48.58 $49.56 $50.29 $51.05 $51.81 $52.59 $53.37 $54.18 27 Director of Social Services HHS - Health Care Campus 27 Emergency Communications Manager Sheriff's Office - Support Services 27 Fiscal Manager Finance 27 Human Resource and Finance System Analyst Information Technology 27 Information Technology M365 Administrator Information Technology 27 Registered Nurse HHS - Health Care Campus 28 Assistant Facilities Director Facilities $84,926 $87,048 $89,232 $91,458 $93,746 $96,096 $98,010 $99,986 $101,982 $104,021 $106 ,101 $108,222 $109,845 $111,488 $113,152 $114,858 $116,605 $118,331 28 Assistant Finance Director Finance $40.83 $41.85 $42.90 $43.97 $45.07 $46.20 $47.12 $48.07 $49.03 $50.01 $51.01 $52.03 $52.81 $53.60 $54.40 $55.22 $56.06 $56.89 28 Behavioral Health Supervisor I HHS - Behavioral Health 28 Chief Medical Examiner Medical Examiner 28 County Surveyor Highway 28 Child Support Administrator Child Support 28 Economic Support Administrator HHS - Economic Support 28 HHS - Children Services 28 HHS - ADRC 28 HHS - CCS 28 IT Network Engineer - Senior Information Technology 28 Jail Lieutenant Sheriff's Office - Jail 28 Land and Water Conservation Administrator Community Development 28 Land Use Administrator Community Development 28 Nurse Supervisor HHS - Health Care Campus 28 Parks Administrator Community Development 28 Planning & Land Information Administrator Community Development 28 Public Health Supervisor HHS - Public Health Services Health and Human Services Supervisor Mental Health Therapist 23 Page 26 of 261      2.50% 2.50% 2.50% 2.50% 2.50% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% Pay Grade Position  Title Department Step 1 Step  2 Step  3 Step  4 Step  5 Target Step   6 Step 7  Step 8 Step  9 Step  10 Step  11 Step  12 Step  13 Step  14 Step  15 Step  16 Step  17 Step  18 28 Veterans Service Director Veterans Service Office 29 ADRC Administrator HHS - ADRC $91,749 $94,037 $96,366 $98,800 $101,234 $103,792 $105,872 $107,973 $110,136 $112,341 $114,587 $116,875 $118,622 $120,411 $122,221 $124,051 $125,923 $127,795 29 Assistant Highway Commissioner Highway $44.11 $45.21 $46.33 $47.50 $48.67 $49.90 $50.90 $51.91 $52.95 $54.01 $55.09 $56.19 $57.03 $57.89 $58.76 $59.64 $60.54 $61.44 29 Behavioral Health Supervisor II HHS - Behavioral Health/CCS 29 Children Services Administrator HHS - Children Services 29 Information Technology Operations Manager Information Technology 29 Justices Services Director Justice Support Services 29 Lieutenant Sheriff's Office 29 Senior Engineer Highway 30 Public Health Administrator/Health Officer HHS - Public Health Services $96,325 $98,738 $101,192 $103,730 $106,330 $108,992 $11 1,176 $113,402 $115,648 $117,957 $120,307 $122,720 $124,571 $126,443 $128,336 $130,250 $132,205 $134,202 $46.31 $47.47 $48.65 $49.87 $51.12 $52.40 $53.45 $54.52 $55.60 $56.71 $57.84 $59.00 $59.89 $60.79 $61.70 $62.62 $63.56 $64.52 31 Behavioral Health Administrator HHS - Behavioral Health/CCS $101,130 $103,688 $106,246 $108,909 $111,613 $114,442 $116,709 $119,038 $121,451 $123,864 $126,339 $128,835 $130,790 $132,746 $134,742 $136,760 $138,819 $140,920 31 Campus Director of Nursing HHS - Health Care Campus $48.62 $49.85 $51.08 $52.36 $53.66 $55.02 $56.11 $57.23 $58.39 $59.55 $60.74 $61.94 $62.88 $63.82 $64.78 $65.75 $66.74 $67.75 31 Facilities Director Facilities 31 Field Services Captain Sheriff's Office 31 Highway Patrol Superintendent Highway 31 Jail Captain Sheriff's Office - Jail 31 Support Services Captain Emergency Support Services 32 Assistant Health Care Campus Administrator HHS - Health Care Campus $106,184 $108,846 $111,550 $114,338 $117,229 $120,141 $122, 554 $124,987 $127,504 $130,042 $132,662 $135,304 $137,342 $139,402 $141,502 $143,603 $145,766 $147,950 32 County Engineer Highway $51.05 $52.33 $53.63 $54.97 $56.36 $57.76 $58.92 $60.09 $61.30 $62.52 $63.78 $65.05 $66.03 $67.02 $68.03 $69.04 $70.08 $71.13 33 Assistant Corporation Counsel Corporation Counsel $111,488 $114,275 $117,166 $120,078 $123,094 $126,152 $128,669 $131,269 $133,869 $136,573 $139,298 $142,064 $144,206 $146,370 $148,554 $150,779 $153,046 $155,334 33 Chief Deputy Sheriff's Office $53.60 $54.94 $56.33 $57.73 $59.18 $60.65 $61.86 $63.11 $64.36 $65.66 $66.97 $68.30 $69.33 $70.37 $71.42 $72.49 $73.58 $74.68 34 Circuit Court/Family Court Commissioner Judicial Department $117,104 $120,016 $123,011 $126,090 $129,230 $132,454 $135,782 $139,152 $142,646 $146,203 $149,864 $153,608 $157,456 $161,366 $165,422 34 Community Development Director Community Development $56.30 $57.70 $59.14 $60.62 $62.13 $63.68 $65.28 $66.90 $68.58 $70.29 $72.05 $73.85 $75.70 $77.58 $79.53 34 Health Care Campus Administrator HHS - Health Care Campus 34 HHS Deputy Director HHS 34 Information Technology Director Information Technology 35 Finance Director Finance $122,928 $126,006 $129,168 $132,371 $135,699 $139,069 $142,563 $146,120 $149,781 $153,525 $157,373 $161,283 $165,339 $169,458 $173,701 35 Human Resources Director Human Resources $59.10 $60.58 $62.10 $63.64 $65.24 $66.86 $68.54 $70.25 $72.01 $73.81 $75.66 $77.54 $79.49 $81.47 $83.51 36 Highway Commissioner Highway $129,085 $132,309 $135,616 $139,006 $142,480 $146,037 $149,698 $153,442 $157,269 $161,200 $165,235 $169,354 $173,597 $177,944 $182,395 $62.06 $63.61 $65.20 $66.83 $68.50 $70.21 $71.97 $73.77 $75.61 $77.50 $79.44 $81.42 $83.46 $85.55 $87.69 37 Corporation Counsel Corporation Counsel $135,533 $138,923 $142,397 $145,954 $149,594 $153,338 $157,186 $161,096 $165,110 $169,270 $173,493 $177,819 $182,270 $186,826 $191,506 37 HHS Director HHS - Administration $65.16 $66.79 $68.46 $70.17 $71.92 $73.72 $75.57 $77.45 $79.38 $81.38 $83.41 $85.49 $87.63 $89.82 $92.07 38 County Administrator Administration $176,197 $180,586 $185,099 $189,738 $194,480 $199,347 $204,318 $209,435 $214,677 $220,022 $225,534 $231,150 $236,954 $242,882 $248,934 $84.71 $86.82 $88.99 $91.22 $93.50 $95.84 $98.23 $100.69 $103.21 $105.78 $108.43 $111.13 $113.92 $116.77 $119.68 24 Page 27 of 261 Additional Compensation Categories Departments County Clerk Facilities Emergency Sheriff/Jail Family Behavioral ROD IT Medical Highway Health Center Campus Support & Child Health Examiner Services On Call 2.00 2.00 2.00 Non-Exempt 2.00 Non-Exempt 2.00 Non-Exempt 3.50 2.00 3.25 Exempt 3.25 Exempt 3.25 Exempt 5.00 weekends Call-In 2 hour 1 hour minimum online 2 hour 2 hour 3.00 per hour for any shift minimum Exempt earn straight 2 hour minimum in person minimum minimum picked up when FTE .2-.499 time over 40 hours Exempt earn straight 5.00 per hour when FTE is time over 40 hours greater than .500 $2.00 hour pickup weekend shift not theirs from 2pm Friday - 11pm Sunday Shift Differential Shift A Premium = 0 6pm-6am 0.30 Shift A Weekend $2/hr Shift B Premium $1/hr 6pm-10pm 0.40 Shift B Weekend $3/hr 10pm-2am 0.60 Shift C Premium $2/hr 2am-6am 1.00 Shift C Weekend $4/hr Night Shift Incentive 5.00 Special Pay Rates Interpreting Stipend 8.00 Abstratctor Stipend 1.50 Trainer Pay 2.00 Field Training 2.00 Sergeant Pay 2.50 OT Sergeant Pay 3.00 Temp Foreman 3.00 Reserve/Auxiliary Deputy 25.43 (75% of starting patrol deputy) Charge Nurse 2.00 Hiring Bonus $500 6 months + $250 @ 1 year Referral Bonus $500 referral bonus Videographers $20.00 - 2 hour minimum CT Training - per hour 25.00 Per Diem - CT Scan $75 per scan 25 Page 28 of 261 Actual Actual Actual Actual Budget Budget Budget Budget Budget Budget 2022 2023 2024 2025 2022 2023 2024 2025 2026 2027 51110 SALARY & WAGES 35,301,525 37,524,951 40,530,073 42,415,227 37,934,607 40,489,457 42,539,001 45,808,890 47,459,495 50,481,356 51220 OVERTIME 1,327,04 1 1,384,654 1,364,052 1,486,962 1,017,000 1,026,000 1,124,250 1,189,250 1,381,600 1,371,200 51230 ON CALL PAY 60,905 60,273 61,205 56,437 65,50 0 65,500 65,500 62,500 78,500 78,500 OTHER PAY CLASSES 1,198,81 2 940,333 577,884 817,071 895,370 758,557 765,456 523,775 249,356 795,196 51310 PTO INCENTIVE 10,393 162,783 159,041 179,003 140,00 0 82,000 164,500 156,000 179,800 172,250 Total Wages 37,898,67 6 40,072,994 42,692,255 44,954,700 40,052,477 42,421,514 44,658,707 47,740,415 49,348,751 52,898,502 51510 SOCIAL SECURITY 2,756,027 2,896,277 3,080,816 3,236,556 3,005,004 3,195,746 3,372,248 3,640,578 3,771,671 4,001,471 51520 RETIREMENT - EMPLOYER SHARE 2,706,58 4 3,028,485 3,444,692 3,640,477 2,839,298 3,181,172 3,553,763 3,910,946 4,133,302 4,399,745 51530 DENTAL INSURANCE 89,59 8 93,757 101,447 158,215 128,468 132,810 108,510 191,911 280,011 296,830 51540 HEALTH INSURANCE 9,085,72 6 9,364,758 9,208,063 10,010,448 10,836,851 10,893,440 10,517,160 11,837,387 11,457,306 11,730,278 51545 HSA LIABILITY - 48,002 142,27 0 - - - 150,000 250,000 250,000 51550 DISABILITY INSURANCE 82,53 8 84,902 90,082 96,223 113,631 121,296 126,355 135,757 140,498 149,564 51560 WORKER'S COMPENSATION 569,655 601,17 8 632,616 716,986 577,050 611,121 638,365 715,529 733,247 688,004 51580 LIFE INSURANCE 44,331 46,812 49,712 55,70 0 47,555 50,630 52,582 55,821 59,598 63,306 51590 UNEMPLOYMENT - 3,089 10,643 2,597 - - - - - - Total Fringes 15,334,459 16,119,258 16,666,073 18,059,472 17,547,857 18,186,215 18,368,983 20,637,929 20,825,633 21,579,198 Net Wages and Fringes 53,233,135 56,192,252 59,358,328 63,014,172 57,600,334 60,607,729 63,027,690 68,378,344 70,174,384 74,477,700 873 W-2's 2022 867 W-2's 2023 873 W-2's 202 4 905 W-2's 2025 35,975,797.68 39,780,528.12 39,860,569.42 43,731,017.06 26 Page 29 of 261 32 EXHIBIT A Wage Grid (Increase) 1 2 3 Year WPPA Wage Grid 3 1/1/2025 3.00% 4 1/1/2026 3.00% 5 1/1/2027 3.00% 6 7 LEVEL 1: CORRECTIONS DEPUTY I (without jail certification and/or education requirements) 8 1 2 3 9 YEAR START 6 MONTH 1 YEAR 10 1/1/2025 $25.78 $26.42 $26.96 11 1/1/2026 $26.56 $27.21 $27.77 12 1/1/2027 $27.35 $28.03 $28.61 13 14 LEVEL 2: CORRECTIONS DEPUTY II (with jail certification and/or education requirements) 15 1 2 3 4 5 6 7 8 16 YEAR START 6 MONTH 1 YEAR 2 YEARS 3 YEARS 4 YEARS 5 YEARS 6 YEARS 17 1/1/2025 $29.25 $29.90 $30.62 $30.93 $31.13 $31.37 $31.60 $34.36 18 1/1/2026 $30.12 $30.80 $31.54 $31.86 $32.06 $32.32 $32.54 $35.39 19 1/1/2027 $31.03 $31.73 $32.48 $32.81 $33.02 $33.28 $33.52 $36.45 20 21 LEVEL 3: COURT SERVICES DEPUTY, PROCESS SERVER 22 1 2 3 4 5 6 7 8 23 YEAR START 6 MONTH 1 YEAR 2 YEARS 3 YEARS 4 YEARS 5 YEARS 6 YEARS 24 1/1/2025 $30.46 $31.06 $31.69 $32.28 $32.95 $33.53 $34.23 $38.11 25 1/1/2026 $31.37 $31.99 $32.64 $33.25 $33.94 $34.54 $35.26 $39.25 26 1/1/2027 $32.31 $32.95 $33.62 $34.25 $34.96 $35.58 $36.32 $41.43 27 28 LEVEL 4: PRIMARY SERVICES DEPUTY 29 1 2 3 4 5 6 7 8 30 YEAR START 6 MONTH 1 YEAR 2 YEARS 3 YEARS 4 YEARS 5 YEARS 6 YEARS 31 1/1/2025 $31.96 $32.60 $33.26 $33.88 $34.58 $35.19 $35.93 $40.99 32 1/1/2026 $32.92 $33.58 $34.25 $34.90 $35.62 $36.25 $37.01 $43.22 33 1/1/2027 $33.91 $34.58 $35.28 $35.94 $36.69 $37.34 $38.12 $44.52 34 35 LEVEL 5: INVESTIGATOR 36 1 2 3 4 5 6 7 8 37 YEAR START 6 MONTH 1 YEAR 2 YEARS 3 YEARS 4 YEARS 5 YEARS 6 YEARS 38 1/1/2025 $34.34 $35.04 $35.65 $36.31 $36.98 $37.52 $38.32 $42.79 39 1/1/2026 $35.37 $36.09 $36.72 $37.40 $38.09 $38.65 $39.47 $45.07 40 1/1/2027 $36.43 $37.17 $37.82 $38.52 $39.23 $39.81 $40.66 $46.42 41 42 Employees moving from one classification to another will be placed on the wage grid at the 43 corresponding years of services. This will be based upon full-time, continuous, law enforcement years of 44 service with the County. Example: Level 2 Corrections Deputy in Step 5 year 3 gets promoted to Primary 45 Services Deputy would move to Step 5 year 3 on Level 4 Grid. 46 47 27 Page 30 of 261 33 Note: Corrections Deputies who have completed a minimum of an Associate’s Degree from a WI 1 vocational or technical education district or its accredited equivalent from another state, a minimum of 60 2 fully accredited college level credits, or are jail-certified in the State of Wisconsin will be paid at the CD-3 II wage level. Corrections Deputies who do not meet that educational requirement or have jail 4 certification will be paid at the CD-I wage level. 5 6 CD-1s move to the II level upon presentation of proof to the Sheriff and Human Resources Department 7 that the individual has successfully completed the Associate’s Degree, credit minimum, or jail 8 certification noted herein. At the beginning of the next pay period the employee will go to the pay level 9 within the appropriate classification which affords the employee a pay increase. Thereafter, s/he shall 10 progress through the pay level system, if any, beginning the time progression on the first day in the new 11 position. 12 13 The County will implement direct deposit for all employees. 14 28 Page 31 of 261 2027 County Administrator Recommended Budget Ken Witt, County Administrator - October 8, 2026 29 Page 32 of 261 Presentation Outline • Budget Process & Schedule • Budget Priorities • Financial Condition of St. Croix County • Debt Review • Revenues • Expenses • Staffing Changes • 2027 Employee Benefit Changes • Mill Rate Comparisons • Taxpayer Impact • Taxing Jurisdiction Comparison • 2028 Budget Forecast 30 Page 33 of 261 Budget Process & Schedule Committee of the Whole reviews budget priorities with Department Heads April/May Capital Project requests to Finance Director, CIP Team starts review. County Board adopts budget priorities. May CIP Team recommends capital projects to County Administrator, reviews CIP at Standing Committees. June Departments start working on operating budget request. Committee of the Whole on CIP . July County Administrator, Finance Director, Department Heads meet to review operating budget requests. August Standing Committees review of operating budget requests. September Committee of the Whole review of the County Administrator recommended budget. October Public Hearing on budget and approval of tax levy. November 31 Page 34 of 261 Budget Priorities Approved June 2, 2026 1. Employee Compensation: Provide compensation increase for employees to ensure fair and competitive wages, supporting workforce retention and recruitment. At a minimum, there will be a COLA increase with the goal of providing a Step increase or higher. 2. Health Insurance: Budget for a 2.5% to 3.5% increase in health insurance costs while considering plan adjustments and fund balance strategies to mitigate impacts on employees 3. Union Contract: Cover compensation increases covered by the union contract. 4. Position Requests: Evaluate and prioritize essential position requests based on organizational goals and service needs. 5. Operational Expenses: Cover required increases in operational expenses where offsetting costs are not possible. 32 Page 35 of 261 Financial Condition – Equalized Value - 5,000,000,000 10,000,000,000 15,000,000,000 20,000,000,000 25,000,000,000 1982 1986 1990 1994 1998 2002 2006 2010 2014 2018 2022 2026 Equalized Value Trend 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2026 Net New Construction 33 Page 36 of 261 Population Growth 100,982 0 20,000 40,000 60,000 80,000 100,000 120,000 1970 1975 1980 1985 1990 1995 2000 2005 2010 2015 2020 2025 2026 St. Croix County Population Population 34 Page 37 of 261 Debt Review • St. Croix County is Aa1 ra ted (2nd highest possible rating) • Debt is structured to dec rease in steps to provide taxpayer relief or space for future debt issues to offset tax rate impact • 2027 and 2028 Debt pl anned for communications project St. Croix County Debt Retirement Schedule - Current 2015A 2016A 2018A 2019A 2022A 2025A 2027 Planned 2028 Planned GO Bonds GO Bonds GO Bond GO Bond GO Bond GO Bond GO Bond GO Bond Year (Health Center) (Health Center) (Highway) (Jail) GC Addition (Highway Shop) (Communications) (Communications) TOTAL 2027 685,430 922,895 1,854,285 470,538 6,199,831 669,750 10,802,729 2028 686,311 927,595 1,859,428 459,288 6,161,531 603,500 750,000 11,447,653 2029 691,049 936,845 1,861,468 379,088 5,721,331 588,500 750,000 750,000 11,678,281 2030 689,580 940,030 1,865,230 356,613 5,679,031 573,500 750,000 750,000 11,603,984 2031 691,880 941,765 1,866,589 350,813 5,131,531 753,500 750,000 750,000 11,236,078 2032 688,040 946,935 1,865,843 340,063 5,084,531 728,500 750,000 750,000 11,153,912 2033 688,040 950,430 1,867,868 334,149 4,934,456 703,500 750,000 750,000 10,978,443 2034 692,320 952,410 1,872,458 332,895 4,931,656 678,500 750,000 750,000 10,960,239 2035 690,880 957,758 1,874,480 316,555 4,925,556 656,000 750,000 750,000 10,921,229 2036 1,878,798 409,035 4,864,416 636,000 750,000 750,000 9,288,249 2037 1,880,270 400,200 4,843,244 567,000 750,000 750,000 9,190,714 2038 1,885,144 391,175 4,774,494 500,000 750,000 750,000 9,050,813 2039 273,308 4,696,319 484,000 750,000 750,000 6,953,626 2040 4,618,681 468,000 750,000 750,000 6,586,681 2041 4,534,175 354,000 750,000 750,000 6,388,175 2042 4,573,975 342,000 750,000 750,000 6,415,975 2043 330,000 750,000 750,000 1,830,000 2044 318,000 750,000 750,000 1,818,000 2045 306,000 750,000 750,000 1,806,000 2046 750,000 750,000 1,500,000 2047 750,000 750,000 1,500,000 2048 750,000 750,000 35 Page 38 of 261 Debt Review • The upticks in debt service levy are due to construction projects: • 2016 Nursing Home • 2019 Highway • 2020 Jail Cells • 2022 Government Center • 2025 Hudson Hwy Shop • 2027 Communications • 2028 Jail (projected) • As the value of the County grows, the debt is spread out to more properties and decreases per person. Nursing Home Highway Shop Jail Special Needs Cells GC Expansion Hudson Hwy Shop Communication Project $20M Jail $50M 2028 start 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 Debt Service Levy Rate 36 Page 39 of 261 Budgeted Revenues Sales Tax State funding Health Care Campus Net New Construction and debt levy Interest Earnings Budgeted Revenues 2026 2027 Budget Recommended Change Property Taxes 47,179,900 48,864,794 1,684,894 Other Taxes 15,973,065 16,642,604 669,539 Intergovernmental 17,136,187 17,753,513 617,326 Permits, Fines, Penalties 903,700 982,000 78,300 Charges for Services 24,801,961 25,072,328 270,367 Transportation Charges 12,033,200 12,031,800 (1,400) Miscellaneous 3,836,802 4,474,838 638,036 Internal Service Funds 14,520,000 14,410,000 (110,000) Fund Balance Applied 5,166,585 2,221,143 (2,945,442) 141,551,400 142,453,020 901,620 Less small CIP projects, debt 37 Page 40 of 261 Revenue Sources Property Taxes 34% Sales and Other Taxes 12% Other 4% Grants & Aid 12% Charges for Services 18% Transportation Charges 8% Internal Service Fund Transfers 10% Fund Balance 2% Revenue Sources Property Taxes Sales and Other Taxes Other Grants & Aid Charges for Services Transportation Charges Internal Service Fund Transfers Fund Balance 38 Page 41 of 261 Revenue Sources – HHS & Highway Property Taxes 38% State and Federal Aid 31% Charges for Services 28% Other 3% HHS Revenue Sources Property Taxes State and Federal Aid Charges for Services Other Surplus Applied Property Taxes & Reg Fees 38% State and Federal Aid 12% Charges for Services 49% Other 1% Highway Revenue Sources Property Taxes & Reg Fees State and Federal Aid Charges for Services Other 39 Page 42 of 261 Revenue Sources – Public Safety & General Government Property Taxes 96% State and Federal Aid 1% Charges for Services 3% Public Safety Revenue Sources Property Taxes State and Federal Aid Charges for Services Taxes 38% State and Federal Aid 24% Charges for Services 20% Other 18% General Government Revenues Taxes State and Federal Aid Charges for Services Other 40 Page 43 of 261 Budgeted Expenses Courts, DA, IT, Facilities Health Insurance HHS Highway Budgeted Expenses 2026 2027 Budget Recommended Change General Government 18,247,179 18,490,993 243,814 Internal Service Funds 15,415,000 16,115,000 700,000 Capital Projects 4,626,000 2,696,562 (1,929,438) Public Safety 19,657,925 20,737,829 1,079,904 Health & Human Services 42,100,503 42,744,914 644,411 Highway 23,274,441 23,837,745 563,304 Education and Recreation 3,269,277 3,262,095 (7,182) Conservation and Development 3,625,954 3,756,153 130,199 Debt Service 11,335,121 10,811,729 (523,392) 141,551,400 142,453,020 901,620 Less small projects Sheriff & Jail 41 Page 44 of 261 Expense Distribution General Govt 13% Internal Service Funds 11% Capital Projects 2% Public Safety 14% Health Human Services 30% Highway 17% Conservation/Recreation 5% Debt 8% Expense Distribution General Govt Internal Service Funds Capital Projects Public Safety Health Human Services Highway Conservation/Recreation Debt 42 Page 45 of 261 Expenses by Category Salaries 37% Benefits 15% Service/Supplies 38% Capital 2% Debt Service 8% Expenses by Category Salaries Benefits Service/Supplies Capital Debt Service 43 Page 46 of 261 Key Staffing Adds • Positions Added (7.15 FTE) • Mid year changes accounted for 1.25 new FTE’s as positions are modified, moved or added due to grant funding. Results have minimal budgetary impact. • District Attorney – Legal Assistant (1) • Medical Examiner – Program Coordinator/Investigator (.5) • County Treasurer – Second Deputy (1) • HHS Public Health – Program Associate II (.4) • HHS Economic Support – Economic Support Supervisor (1) • HHS ADRC – ADRC Specialist (1) • Health Care Campus – Administrative Assistant Clinical Scheduling Coordinator (1) 44 Page 47 of 261 Positions Eliminated • Positions Eliminated (8.1 FTE) • District Attorney – Investigator (.5) – repurpose FTE • Medical Examiner – Deputy Medical Examiner (.5) – repurpose FTE • County Treasurer – Seasonal Office Associate (.5) – repurpose FTE • Finance – Financial Associate (1) - efficiency • Justice Support Services – Treatment Court Case Manager (1) – Treatment Court eliminated grant funded position • Justice Support Services – Data Entry Specialist (.6) – Treatment Court eliminated grant funded position • Justice Support Services – Treatment Court Coordinator (1) – Treatment Court eliminated levy funded position • Parks – Seasonal Park Specialist (2) – automated gates • Facilities – Custodian (1) – changed to contract • Net total Reduced (.95) FTE 45 Page 48 of 261 Authorized FTEs 560 5%, 590 2%, 603 1%, 612 3%, 631 0%, 630 1%, 638 0%, 639 3%, 658 1%, 665 1%, 671 0%, 670 500 520 540 560 580 600 620 640 660 680 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Authorized FTE's 46 Page 49 of 261 2027 Employee Benefit Changes • Health Insurance Changes • 3% Increase in Premiums – re duced from 7.2% initial estimate • Increased premium cost share from 89/11 to 88/12 • Administratively changed reinsurance stop loss from $175,000 to $350,000 • Dental Insurance (5 0% employee premium funded) • Premiums Increasing 2% • WRS Contribution Rate • General Employee Category up from 7.2% to 7.25% • Protected Employee Category down from 14.8% to 14.54% • Compensation • Step Increase • 4% Wage Grid Adjustment • Union 3% COLA and Step 47 Page 50 of 261 Mill Rate History • Mill rate $2.52 per thous and dollars of equalized value • 2.72% decrease in mill rat e • 14th consecutive year of mill rate decrease • Another record low mill rat e $0.00 $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 1975 1985 1995 2005 2015 2025 St. Croix County Historic Mill Rate 48 Page 51 of 261 Mill Rate Comparison • Comparison data is from prior years • Mill rate is 14th lowest out of 72 Counties • St. Croix County mill rate is $1.44 lower than the state average • 33% below the state average 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 OZAUKEEWAUKESHAVILASONEIDAWASHINGTONCHIPPEWABURNETTDOORWALWORTHWASHBURNLA CROSSESAWYERDANEST CROIXRACINEOUTAGAMIEPOLKBROWNEAU CLAIREMARINETTEGRANTJEFFERSONOCONTOSAUKBARRONCOLUMBIADOUGLASKENOSHAMILWAUKEESHEBOYGANWINNEBAGODODGEBAYFIELDMANITOWOCMARATHONVERNONGREENIRONFORESTCALUMETPIERCESHAWANOPORTAGEADAMSROCKBUFFALOMONROEFOND DU LACLANGLADELINCOLNMENOMINEEWAUPACAWOODKEWAUNEEJUNEAUDUNNGREEN LAKEIOWAASHLANDWAUSHARATREMPEALEAULAFAYETTEPEPINRICHLANDRUSKJACKSONMARQUETTECRAWFORDFLORENCEPRICECLARKTAYLOR 2026 Mill Rate Comparison $4.54 average 49 Page 52 of 261 Per Capita Comparison • Comparison data is from prior years • Per Capita St. Croix 23rd lowest out of 72 Counties • Average tax levy is $124.21 per person in St. Croix County • 21% below the state average - 200.00 400.00 600.00 800.00 1,000.00 1,200.00 1,400.00 1,600.00 OZAUKEEWASHINGTONWAUKESHAGRANTLA CROSSECHIPPEWARACINEMILWAUKEEBROWNOUTAGAMIEDANEEAU CLAIREVERNONMARATHONMANITOWOCDODGEJEFFERSONWINNEBAGOCALUMETDOUGLASMARINETTESHAWANOWOODKENOSHASHEBOYGANST CROIXMONROEROCKBARRONONEIDAPIERCEFOND DU LACCOLUMBIAPORTAGEGREENSAUKPOLKLINCOLNDUNNBUFFALOJACKSONLAFAYETTEOCONTOTREMPEALEAUASHLANDWAUPACAWALWORTHCRAWFORDCLARKRICHLANDRUSKLANGLADEKEWAUNEEMENOMINEEWASHBURNJUNEAUFORESTTAYLORIOWABURNETTVILASSAWYERPEPINBAYFIELDPRICEWAUSHARAADAMSMARQUETTEGREEN LAKEIRONDOORFLORENCE 2023 Per Capita Levy $555.57 average 50 Page 53 of 261 Tax Bill Impact • Net New Construction in crease 5th highest in WI • Debt service stepping up to bridge increase to project 2028 debt level • Special levy is library and brid ge aid • Mill Rate down 2.72% • Equalized Value up 6.47% 2026 2027 Actual Proposed Percentage Dollar County Tax Levy: Budget Budget Change Change County Operating Levy $34,783,590 $35,618,522 2.40% $834,932 Debt Service Levy 10,285,121 10,811,729 5.12% $526,608 Special Purpose Levies 2,111,189 2,434,543 15.32% $323,354 $47,179,900 $48,864,794 3.57% $1,684,894 Mill Rate (Taxes per $1,000 Valuation): County Operating Levy 1.913167 1.840031 -3.82% Debt Service Levy 0.565702 0.558527 -1.27% Special Purpose Levies 0.116120 0.125767 8.31% 2.594988 2.524326 -2.72% Equalized Valuation Reduced by TID Value 18,181,160,300 19,357,562,000 6.47% Median Home Value 341,818 363,935 6.47% County Taxes 887.01 918.69 51 Page 54 of 261 52 Page 55 of 261 2028 Budget Forecast • Tax Levy Rate will continue to decline • Net New Construction around $750,000 • Sales Tax Growth around $500,000 • Limited New Positions • Health Insurance Premium Increase of 5% • Step Increase and Wage Grid 2% • Debt Service Increasing 53 Page 56 of 261 54 Page 57 of 261 Department Overview 2027 Requested Budget Judicial Department – 1210 Mission Statement Provide efficient, effective and expeditious administration of justice and ensure equal access to court services. Service and Operational Trends • *Guardianships: each year the Probate office monitors over 550 ongoing adult and minor guardianship files for accounting and reporting purposes pursuant to statute. • ** All other juvenile files: adoptions, termination of parental rights and juvenile injunctions. • Other circuit court case filings may be shown on the Clerk of Circuit Court department overview page. 55 Page 58 of 261 • 2026 ** court hearings shown through August 15, 2026 Highlights of Department Activities • Court Officials, Register in Probate staff and Children’s Dept staff continue to participate in Judicial Engagement Team (JET) Training with Children’s Court Improvement Program to “integrate best practices, data-centered case management and cross-system collaboration” to further support families • In Spring of 2025, Judicial Assistants, Register in Probate and Clerk of Court staff engaged in a half day Staff Training that included a Jail tour, First Amendment Rights Auditor Training and a benefits presentation. • Register in Probate team continues to increase collection efforts of evaluation, Guardian ad Litem and Court Appointed Attorney fees. • Court Officials are adapting to the nationwide Court Reporter shortage as three branches now utilize Digital Court Reporters. • There is a trend toward Jury Trials in adult guardianship cases, which places additional constraints on staff availability. • The number of high-profile criminal cases continues to increase creating additional strain on Court resources and staff time. 56 Page 59 of 261 2027 Budget Changes • Modest cut to Staff Development budget to more directly align with actual spending. • Increase to law books publication due to rising cost of contract and cellular services to accommodate upgraded devices used for emergent Judicial demands. • Family Court Commissioner fully transitioned from a contract position to a full-time county employee. • Maintained status quo in all other department budget categories Budget Highlights Supporting Department Mission • Circuit Court: mandated service, not a program. • Department focuses on cost savings measures overall by limiting spending to support responsible use of county resources without sacrificing quality of services delivered. Pictured from L to R: Family Court Commissioner Rose M. Allen, Legal Assistant Brenda Kearns and Court Commissioner Timothy Heckmann 57 Page 60 of 261 1210 - Circuit Court : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 965,717 1,015,744 1,146,332 859,749 1,148,003 1,160,168 - 1,207,033 43310: Other Federal Payment 200,000 - - - - - - - 46140: Court Fees & Costs 36,240 37,705 30,000 23,073 30,000 35,000 - 35,000 40000 1,201,957 1,053,449 1,176,332 882,822 1,178,003 1,195,168 - 1,242,033 511 10: Salaries 180,997 215,023 329,319 169,103 367,231 374,432 - 389,409 51210: Wages 407,796 400,172 415,433 274,690 432,504 440,985 - 458,624 51310: PTO Incentive 3,073 1,744 2,000 5,167 2,000 2,000 - 2,000 Total W ages 591,866 616,939 746,752 448,959 801,735 817,416 - 850,033 51510: Social Security 43,035 44,246 57,127 32,267 61,333 62,532 - 65,034 51520: Retirement-Employer Share 40,646 42,803 53,622 31,953 57,981 59,118 - 61,482 51530: Dental Insurance 1,827 3,274 5,615 3,015 4,667 4,667 - 4,667 51540: Health Insurance 173,320 180,973 201,319 123,345 187,638 187,638 - 197,020 51550: Disability Insurance 1,416 1,482 2,234 - 2,399 2,446 - 2,446 51560: Workers Compensation 4,896 5,355 6,409 3,935 4,301 4,385 - 4,385 51580: Life Insurance 750 863 968 647 1,039 1,055 - 1,055 Total Fringes 265,892 278,997 327,294 195,162 319,357 321,842 - 336,090 Net Wage & Fringe 857,758 895,936 1,074,046 644,121 1,121,093 1,139,258 - 1,186,123 51910: Staff Development 769 2,056 2,500 315 2,000 2,000 - 2,000 52157: Court Commissioners 84,240 85,925 50,000 44,251 - - - - 52190: Other Professional Services 20,105 16,125 12,000 300 12,000 12,000 - 12,000 52250: Cellular Phone Service 480 480 500 1,100 2,000 2,000 - 2,000 52440: Misc. Repair & Maintenance - - 450 - 450 450 - 450 53110: Postage 8,657 8,848 8,600 6,659 9,000 9,000 - 9,000 53120: Copy Expense 1,567 1,720 3,000 1,153 3,000 2,000 - 2,000 53130: Managed Print Costs - IT 75 - 120 - - - - - 53190: Office Supplies 5,460 7,959 8,700 4,442 8,700 8,700 - 8,700 53211: Law Book Publications 8,596 9,495 7,000 6,842 9,000 9,000 - 9,000 53240: Dues & Licenses 645 155 250 405 250 250 - 250 53310: Employee Mileage 1,279 668 500 422 500 500 - 500 53320: Employee Lodging 832 1,192 1,500 - 1,500 1,500 - 1,500 53330: Employee Meal Expense 337 375 500 - 500 500 - 500 58 Page 61 of 261 1210 - Circuit Court : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53440: Operating Supplies - 425 - - - - - - 53910: Other Supplies and Expenses - - - 777 - - - - 55180: Liability Insurance 5,621 5,762 6,666 6,666 8,010 8,010 - 8,010 57210: Grants and Donations to Other Organizations 200,000 - - - - - - - Operating 338,662 141,186 102,286 73,332 56,910 55,910 - 55,910 Total Expenses 1,196,420 1,037,121 1,176,332 717,453 1,178,003 1,195,168 - 1,242,033 Report Total 5,537 16,327 - 165,369 - - - - 59 Page 62 of 261 60 Page 63 of 261 Department Overview 2027 Requested Budget Clerk of Court – 1220 Mission Statement The Clerk of Court’s Office provides administrative and record keeping services to the circuit courts and the citizens of St. Croix County. The Clerk of Court’s Office is committed to providing timely assistance, ensuring equal access to court services, treating users of the court system with respect and dignity, and enhancing public trust and confidence in the court system. Service and Operational Trends Revenue collected through the State Debt Collection Program includes money owed to victims, the State of Wisconsin and St. Croix County. The chart below reflects revenue collected through this program since 2019. - 10,000.00 20,000.00 30,000.00 40,000.00 50,000.00 60,000.00 70,000.00 80,000.00 90,000.00 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC STATE DEBT COLLECTION TOTALS BY MONTH 2019 2020 2021 2022 2023 2024 2025 61 Page 64 of 261 The belo w chart reflects interpreter assignments for 2021-2025. The below chart represents the number of the most common case types filed with the Clerk of Court other than traffic cases by year: 2021 2023 2025 0 50 100 150 200 69 0 1 5 6 1 0 5 0 0 1 0 0 1 0 0 4 0 0 2 97 6 2 2 0 10 0 1 5 1 5 0 0 0 0 0 0 0 0 0 166 5 10 4 3 5 4 5 2 0 0 1 0 0 0 0 0 2 1 0 178 0 2 29 1 1 4 2 19 1 9 3 3 1 0 0 0 0 0 0 169 0 1 48 5 12 1 1 0 0 1 0 1 2 8 1 0 0 2 0 NUMBER OF SERVICES LANGUAGE Annual Interpreter Language Comparison 2021 2022 2023 2024 2025 0 200 400 600 800 1000 1200 1400 1600 1800 CASE FILINGS BY YEAR AND CASE TYPE TRAFFIC CASES NOT INCLUDED 2018 2019 2020 2021 2022 2023 2024 2025 62 Page 65 of 261 Breakdo wn of criminal cases filings by type and year: Breakdown of traffic cases filed by year: Breakdown of annual civil filings by case type: 0 200 400 600 800 1000 1200 2018 2019 2020 2021 2022 2023 2024 2025 ANNUAL CRIMINAL CASE FILINGS BY CASE TYPE CRIMINAL FELONY CRIMINAL MISDEMEANORS CRIMINAL TRAFFIC 0 1000 2000 3000 4000 5000 6000 TRAFFIC ANNUAL TRAFFIC CASE FILINGS 2018 2019 2020 2021 2022 2023 2024 2025 0 500 1000 1500 2000 2018 2019 2020 2021 2022 2023 2024 2025 ANNUAL CIVIL FILINGS BY CASE TYPE FORFEITURES JUVENILE ORDINANCES CIVIL SMALL CLAIMS FAMILY PATERNITY 63 Page 66 of 261 Highlights of Department Activities • Continue to devote time and resources on collection of unpaid debt through the State Debt Collection program. • Focus on management development and staffing changes. • Staff training and retention is an on-going challenge and priority for our department. 2027 Budget Changes • Increased court appointed attorney expenses due to the growing demand for legal services and fewer public defender appointments. • Increased jury Fees – Per Diem due to the volume of jury trials held. • Increased other professional Services due to the growing demand for psychological and competency evaluations. • Increased postage due to rising cost. • Increased funding for legal services is needed to address the growing complexity of cases requiring Guardian ad Litem appointments, as well as the increasing number of requests for jury trials. Budget Highlights Supporting Department Mission • Continue turning over outstanding debt to the State Debt Collection program. • Provide prompt, knowledgeable and efficient customer service to our customers and justice partners. • Recruit, hire, train and retain employees and provide them with resources to be successful. 64 Page 67 of 261 1220 - Clerk of Courts : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 943,887 1,175,094 1,194,366 895,775 1,309,056 1,225,407 - 1,296,661 43250: Federal Human Services 25,037 22,323 25,000 16,828 25,000 25,000 - 25,000 43510: State General Government Grant 343,225 424,301 426,900 529,809 426,900 526,000 - 526,000 43511: State GAL Grant 105,342 107,263 105,000 103,392 105,000 105,000 - 105,000 45110: Court Penalties and Costs 137,281 153,711 120,000 104,801 120,000 150,000 - 150,000 45190: Other Law and Ordinance Violations 87,789 90,737 85,000 59,506 85,000 85,000 - 85,000 46140: Court Fees & Costs 568,174 616,492 550,000 471,151 550,000 600,000 - 600,000 46141: Ignition Interlock Fees 7,189 8,546 5,000 6,304 5,000 5,000 - 5,000 46145: NSF Check Charge - Clerk of Court 228 498 400 475 400 400 - 400 48110: Interest Revenue 27,379 31,253 30,000 27,697 30,000 32,000 - 32,000 40000 2,245,529 2,630,219 2,541,666 2,215,738 2,656,356 2,753,807 - 2,825,061 51110: Salaries 156,932 159,860 163,395 107,152 182,370 183,892 - 191,248 51210: Wages 841,518 911,033 979,519 630,888 1,022,295 1,042,340 - 1,084,034 51220: Overtime Wages 18,693 10,168 25,000 2,836 20,000 20,000 - 20,000 51240: PTO Pay-Hourly - 2,629 - - - - - - Total Wages 1,017,143 1,083,689 1,167,914 740,876 1,224,665 1,246,232 - 1,295,282 51510: Social Security 74,494 78,404 89,345 53,420 93,687 95,337 - 99,150 51520: Retirement-Employer Share 69,502 74,028 82,832 52,714 87,724 89,267 - 92,838 51530: Dental Insurance 2,716 4,379 7,560 4,182 5,847 5,847 - 5,847 51540: Health Insurance 265,029 289,023 329,152 198,462 296,421 296,421 - 311,242 51550: Disability Insurance 2,351 2,551 3,429 - 3,614 3,679 - 3,679 51560: Workers Compensation 8,245 9,152 9,302 6,343 5,751 5,850 - 5,850 51580: Life Insurance 1,311 1,481 1,486 1,079 1,566 1,594 - 1,594 Total Fringes 423,647 459,018 523,105 316,200 494,611 497,995 - 520,200 Net Wage & Fringe 1,440,790 1,542,707 1,691,019 1,057,076 1,719,276 1,744,227 - 1,815,481 51910: Staff Development 310 340 1,100 255 1,100 1,100 - 1,100 52117: Legal Services 232,516 234,407 200,000 134,180 200,000 235,000 - 235,000 52118: Court Appointed Counsel 386,187 399,868 350,000 235,530 375,000 400,000 - 400,000 52122: Interpreter Services 73,085 60,350 60,000 41,025 60,000 60,000 - 60,000 52150: Transcription Services 3,953 3,213 3,000 2,423 3,000 3,000 - 3,000 65 Page 68 of 261 1220 - Clerk of Courts : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 52152: Bank Service Charges 4,256 4,479 5,000 3,050 5,000 5,000 - 5,000 52154: Jury Fees - Per Diem 64,652 83,483 70,000 52,635 75,000 80,000 - 80,000 52156: Witness Fees 4,629 3,183 4,000 1,168 4,000 4,000 - 4,000 52190: Other Professional Services 134,571 163,776 100,000 111,477 155,000 165,000 - 165,000 52410: Repair and Replacement 6,824 8,756 7,000 5,617 7,000 7,000 - 7,000 52920: Computer Repair - - 200 - 200 200 - 200 53110: Postage 17,104 17,880 15,000 10,610 15,000 17,500 - 17,500 53120: Copy Expense 2,589 2,618 2,500 1,622 2,500 2,500 - 2,500 53190: Office Supplies 5,273 7,017 6,000 3,498 6,000 6,000 - 6,000 53240: Dues & Licenses 325 659 650 472 650 650 - 650 53250: Software Subscriptions & Renewals 5,558 - 10,000 2,970 10,000 5,000 - 5,000 53310: Employee Mileage 1,040 661 1,000 58 1,000 1,000 - 1,000 53320: Employee Lodging 760 588 800 30 800 800 - 800 53330: Employee Meal Expense 511 274 500 19 500 500 - 500 53940: Equipment Purchased - Non Fixed Asset 393 686 500 - 500 500 - 500 55180: Liability Insurance 11,048 12,403 13,397 13,397 14,830 14,830 - 14,830 Operating 955,585 1,004,640 850,647 620,035 937,080 1,009,580 - 1,009,580 Total Expenses 2,396,376 2,547,347 2,541,666 1,677,111 2,656,356 2,753,807 - 2,825,061 Report Total (150,847) 82,872 - 538,627 - - - - 66 Page 69 of 261 Department Overview 2027 Requested Budget Medical Examiner- 1240 Mission Statement The St. Croix County Medical Examiner’s Office is committed to serving the public through the application of professional, scientific, and compassionate medicolegal death investigation. In alignment with Wisconsin Statutes, our mission is to ensure that every death within our jurisdiction is investigated thoroughly, accurately, and objectively. Determining the cause and manner of death is essential not only for families seeking clarity and closure, but also for supporting community health and safety initiatives. Service and Operational Trends The Medical Examiner Office has investigated 390 deaths as of August 1, 2026. Reportable deaths include hospice deaths, natural deaths occurring within a private residence or within 24 hours of admission to a facility, accidental deaths, suicides, homicides, workplace related fatalities, gestational age of greater than 20 weeks or 350 grams, and deaths in which cremation is chosen as final disposition. 67 Page 70 of 261 Families of loved ones who expire within St. Croix County continue to utilize cremation as their primary disposition. This process requires additional photographic and written documentation prior to authorization, in accordance with established protocols. St. Croix County continues to investigate a range of manners of death, with natural deaths being the most prevalent. Our department is seeing a rise in fall related deaths within our elderly population. These cases involve more written documentation as well as more thorough history from staff and/or family members. 68 Page 71 of 261 Highlights of Department Activities • A new medication policy was implemented in January of 2026, with plans to extend the offering to all law enforcement agencies in the near future. • Beginning October 1, 2026, implementation of a new cremation viewing policy/protocol which will better align with current best practices and standards. • We continue to collaborate with Public Health to analyze statistical trends related to suicides and accidental deaths, including fatalities involving illicit drug toxicities. • Developed and delivered an educational hospice presentation to all county hospice agencies, outlining our role and strengthening interagency understanding. • Advanced toxicological capabilities continue to generate cost savings and improve turnaround times for death certificate completion. • CT imaging technology continues to support reductions in forensic autopsies; in 2026, the scanner has been utilized 16 times, thus far, resulting in successful determinations of cause of death without autopsy and an estimated cost savings of $22,000. • Implementation of the second Stryker cot has decreased the need for additional resources upon office arrival. • Our caseload continues to rise, with fall-related deaths increasing in correlation with growth in the county’s elderly population. • Responding to the needs of the county’s aging population remains a critical factor in evaluating the capacity of the two local cremation facilities. Additionally, rising living costs are anticipated to increase scene investigations, reinforcing the need for adequate storage capacity and sustained operational efficiencies. • Anticipating the increase in capacity will necessitate a corresponding adjustment to the budget. To uphold forensic standards, it is essential that our team has access to the appropriate resources and supplies required to carry out investigations effectively. • The function of this office is reactive rather than predictive; while we do not have jurisdiction over mortality trends, we are committed to responding with diligence and professionalism to each case within our purview. • Utilizing technology in our scientific investigation will be a cost saver in the long run. We will continue to closely monitor growth trends and engage in strategic planning to ensure preparedness and operational efficiency. 69 Page 72 of 261 2027 Budget Changes • Increase in revenue from $130,000 to $140,000 due to the steady rise in out-of-state cases conducting final disposition of cremation within St. Croix County and the annual CPI increase. • Increase in purchased services from $8,900 to $12,578. This is to account for yearly increase as well as our MDI computer application addition. • Decrease in professional services from $90,000 to $80,000. The CT scanner is being utilized in cases that may have previously needed a forensic autopsy. Randox technology has cut our toxicology costs immensely since its implementation. Budget Highlights Supporting Department Mission • The acquisition of a CT scanner continues to serve as a cost-effective diagnostic tool, reducing reliance on external services and enabling rapid evaluation. In addition to enhancing the quality and efficiency of forensic investigations, the scanner has also become a source of supplemental revenue through referral cases. Polk County, for example, utilized the scanner three times in 2026 thus far. The department remains committed to extending these services to additional surrounding counties, further strengthening regional partnerships and supporting sustainable operational funding. • The department’s use of the Randox system has consistently reduced expenses associated with toxicology testing. Its efficiency, reliability, and screening capabilities minimize the need for outsourced laboratory testing and support quicker turnaround times for investigative needs. • The department remains committed to exploring innovative tools and practices that improve efficiency without compromising investigative integrity. By identifying alternative solutions that are both effective and affordable, the department maintains high investigative standards while ensuring responsible use of county resources. 70 Page 73 of 261 1240 - Medical Examiner : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 288,656 376,434 367,471 275,603 408,283 365,460 - 379,867 46195: Medical Examiner Fees 79,860 139,541 130,000 112,434 130,000 160,000 - 160,000 47310: General Government Other Local Gov 5,802 - 10,000 - 10,000 - - - 40000 374,319 515,975 507,471 388,037 548,283 525,460 - 539,867 51110: Salaries 50,175 81,005 90,152 59,607 102,050 96,098 - 99,942 51210: Wages 160,568 144,353 176,289 44,152 202,026 178,962 - 186,121 51230: On-Call Wages 31,148 27,173 48,000 16,612 48,000 48,000 - 48,000 51250: Holiday Pay-Hourly - 486 - 1,589 - - - - Total W ages 241,891 253,016 314,441 121,960 352,076 323,060 - 334,063 51510: Social Security 14,666 18,033 24,055 9,139 26,934 24,714 - 25,703 51520: Retirement-Employer Share 100,626 5,659 8,436 6,179 10,908 11,122 - 11,567 51530: Dental Insurance - 210 472 335 616 988 - 988 51540: Health Insurance - 16,544 25,522 18,070 31,273 39,428 - 41,399 51550: Disability Insurance - 142 799 - 912 825 - 825 51560: Workers Compensation 1,878 2,457 2,664 1,278 2,129 1,925 - 1,925 51580: Life Insurance - 83 346 88 395 358 - 358 Total Fringes 117,170 43,129 62,295 35,088 73,167 79,360 - 82,764 Net Wage & Fringe 359,062 296,145 376,736 157,048 425,243 402,420 - 416,827 51910: Staff Development 290 1,502 3,500 1,950 3,500 3,500 - 3,500 52125: Purchased Services - 60,308 8,900 27,074 12,578 12,578 - 12,578 52190: Other Professional Services 118,259 73,563 90,000 50,714 80,000 80,000 - 80,000 52250: Cellular Phone Service 2,852 3,11 1 3,000 1,958 3,000 3,000 - 3,000 53130: Managed Print Costs - IT 412 141 350 63 300 300 - 300 53212: Outreach/Education 25 - - - - - - - 53250: Software Subscriptions & Renewals - - - 104 104 104 - 104 53310: Employee Mileage - 232 - 198 - 250 - 250 53320: Employee Lodging - 3,010 3,000 1,212 2,800 2,800 - 2,800 53350: Employee Other Expenses 430 - 500 - 500 500 - 500 53440: Operating Supplies - 11,043 15,000 5,394 15,000 15,000 - 15,000 53450: Uniform Expense/Supplies - 1,246 500 - 1,000 1,000 - 1,000 71 Page 74 of 261 1240 - Medical Examiner : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53470: Fuel Expenses - 72 1,000 153 500 250 - 250 53490: Other Operating Supplies 1,271 - 1,500 133 - - - - 53910: Other Supplies and Expenses - 45 250 - 250 250 - 250 53995: Vehicle Operating Expenses - 349 1,000 225 500 500 - 500 55180: Liability Insurance 2,260 1,893 2,235 2,235 3,008 3,008 - 3,008 Operating 125,798 156,516 130,735 91,414 123,040 123,040 - 123,040 Total Expenses 484,860 452,661 507,471 248,461 548,283 525,460 - 539,867 Report Total (110,541) 63,314 - 139,576 - - - - 72 Page 75 of 261 Department Overview 2027 Requested Budget Justice Support Services – 1250 Mission Statement St. Croix County Justice Support Services assists in the administration of justice and promotes community safety by working in collaboration with stakeholders in the criminal legal system, advancing fairness and equity in the pretrial process, and empowering individuals with the resources necessary to lead a crime free life. Highlights of Department Activities • In August, Justice Support Services hired a full-time Court Navigator in the department. This work stems from a pilot project several years ago where JSS placed a staff member outside of the criminal intake courtroom every afternoon to assist defendants making that initial appearance with attorney appointment and other activities which support improving efficiency downstream in the legal process. • In July, Justice Support Services hosted corrections leaders from across the region for a week-long leadership symposium in conjunction with the National Institute of Corrections (NIC). Two jail command staff participated in the leadership training and the Director of Justice Support Services sponsored a project looking at jail reentry. This leadership training will continue into the fall with another on-site session being held at the end of October. 362 434 479 637 1031 1178 1318 1412 1436 1316 0 200 400 600 800 1000 1200 1400 1600 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 2024 2025 2026 Pretrial GPS Client Days 73 Page 76 of 261 • For th e first six months of 2026, Justice Support Services worked with Justice Management Institute (JMI) to assess the current operations of the Community Justice Collaborating Council (CJCC). As part of this process, staff from JMI interviewed CJCC stakeholders regarding areas of strength and improvement. Out of this work, the CJCC will be working to develop a strategic plan for the next four years, updating its bylaws, and improving data sharing across the criminal legal and behavioral health systems. • With the Adult Treatment Court being discontinued at the end of 2026, Justice Support Services continues to partner with the Diversion program to reimagine how to best serve substance using clients involved with the criminal legal system. As part of this initiative, the Treatment Alternatives & Diversion (TAD) grant through the Wisconsin Department of Justice (DOJ) is being developed for 2027 and beyond to serve more clients. This involves fostering relationships with UW-Extension and other community partners to provide different types of programming such as coping skills and skill-building groups. • Justice Support Services continues to provide administrative support to the Family Treatment Court, which was established in February 2026. This support includes management of the Family Treatment Court Coordinator position, drug testing services, and oversight from a CJCC perspective. • Justice Support Services continues to provide additional services for individuals in the legal system to include substance use testing, COMPAS (risk/need) assessment, and cognitive behavioral therapy programming in the form of Moral Reconation Therapy (MRT). These services are offered exclusively by Justice Support Services and are delivered in conjunction with pretrial services, treatment courts, and the CJCC. 2027 Budget Changes • Starting in 2027, the TAD grant will be managed exclusively by the Diversion Program in the District Attorney’s Office. Because of this, in 2027, Justice Support Services will see a $125,000.00 reduction in grant revenue. With this loss in grant revenue, the Adult Treatment Court Coordinator and Adult Treatment Court Case Manager positions have been eliminated from the department budget. • The contract for the current case management software expires in November 2026. Justice Support Services is requesting $20,000.00 to negotiate another long-term contract with current provider. Budget Highlights Supporting Department Mission • As can be seen from the graph above, Justice Support continues to support the mission of the courts in several ways. From a pretrial (pre-conviction) perspective, this involves promoting return to court and public safety efforts with defendants. The attached graph demonstrates just one area of growth for Justice Support Services, GPS monitoring. In pretrial cases where there is an alleged victim, the courts sometimes order the defendant to be subject to GPS monitoring for a period. Much of the work which takes place to monitor these defendants, and others, takes place in our case management software. Our pretrial services provided include, but are not limited to, remote breath testing, drug testing, referral to outside services, and check-ins. 74 Page 77 of 261 1250 - Justice Services : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 640,594 847,855 842,692 632,019 765,661 758,837 - 785,683 43310: Other Federal Payment 37,228 - - - - - - - 43510: State General Government Grant 198,036 127,399 134,464 66,011 134,464 - - - 46220: Justice Services Fees 68,427 67,968 70,000 42,633 70,000 70,000 - 70,000 40000 944,285 1,043,222 1,047,156 740,663 970,125 828,837 - 855,683 511 10: Salaries 353,404 241,258 248,968 137,966 257,606 187,361 - 194,855 51140: PTO Pay-Salaried 4,790 - - 1,744 - - - - 51210: Wages 133,560 262,522 356,680 157,262 273,047 278,401 - 289,537 51220: Overtime Wages - 934 - 185 - - - - 51240: PTO Pay-Hourly - 8,885 - 1,582 - - - - Total Wages 491,755 513,599 605,648 298,739 530,653 465,761 - 484,392 51510: Social Security 34,155 37,544 46,332 21,566 40,595 35,631 - 37,056 51520: Retirement-Employer Share 31,473 35,121 43,607 21,270 38,435 33,768 - 35,118 51530: Dental Insurance 1,008 1,586 3,365 1,766 3,015 2,442 - 2,442 51540: Health Insurance 97,094 101,997 131,134 78,779 134,305 108,783 - 114,222 51550: Disability Insurance 1,035 1,143 1,817 - 1,592 1,397 - 1,397 51560: Workers Compensation 4,536 5,268 5,984 3,227 3,936 3,260 - 3,260 51580: Life Insurance 575 663 787 419 690 605 - 605 51590: Unemployment Comp Charges (370) - - - - - - - Total Fringes 169,506 183,322 233,026 127,027 222,568 185,887 - 194,102 51599: Interdepartmental Wage & Fringe 3,738 (11,573) - (3,818) - - - - Net Wage & Fringe 664,999 685,349 838,674 421,947 753,221 651,648 - 678,494 51910: Staff Development 11,465 10,675 12,500 3,718 12,500 12,500 - 12,500 52113: Psychiatrist/Psychologist Consultant 7,350 - 5,000 - 5,000 - - - 52116: Consultant Fees - - - 230 - - - - 52117: Legal Services - 14 - - - - - - 52122: Interpreter Services - 363 - 150 - - - - 52125: Purchased Services 90,653 64,470 90,000 73,739 80,000 80,000 - 80,000 52190: Other Professional Services 21,378 61,341 40,000 20,050 45,000 45,000 - 45,000 52250: Cellular Phone Service 5,237 5,309 4,115 3,299 7,615 5,000 - 5,000 75 Page 78 of 261 1250 - Justice Services : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 52990: Other Contractual Services 21,470 - - - - - - - 53110: Postage 6 16 100 15 100 100 - 100 53130: Managed Print Costs - IT 1,793 1,894 1,200 1,152 1,200 1,200 - 1,200 53190: Office Supplies 210 2,129 1,500 1,460 1,500 1,000 - 1,000 53240: Dues & Licenses - 231 100 460 100 100 - 100 53250: Software Subscriptions & Renewals 83 - 9,500 216 20,000 9,500 - 9,500 53310: Employee Mileage 1,534 2,346 1,750 646 1,750 1,500 - 1,500 53320: Employee Lodging 8,351 3,646 4,500 2,507 4,500 3,000 - 3,000 53330: Employee Meal Expense 2,668 1,964 2,500 878 1,000 1,000 - 1,000 53340: Employee Airfare 3,914 1,021 1,000 3,177 2,500 2,500 - 2,500 53350: Employee Other Expenses 4,873 918 500 644 500 500 - 500 53420: Medical Supplies 1,750 656 3,000 19 3,000 - - - 53430: Provided Food Expense 9 - 250 1,033 250 250 - 250 53440: Operating Supplies 60,834 8,530 23,500 1,390 23,500 8,500 - 8,500 53490: Other Operating Supplies 348 - - - - - - - 53910: Other Supplies and Expenses 615 232 250 65 250 - - - 53930: Software Purchased - 360 - - - - - - 53940: Equipment Purchased - Non Fixed Asset 597 44 - 280 - 250 - 250 53970: Provided Training - - 1,500 - 1,500 - - - 53995: Vehicle Operating Expenses 118 104 - 119 - 150 - 150 55180: Liability Insurance 2,692 4,679 5,717 5,717 5,139 5,139 - 5,139 Operating 247,949 170,942 208,482 120,964 216,904 177,189 - 177,189 58130: New Computer Equipment - 5,399 - - - - - - 58000: Capital Outlay - 5,399 - - - - - - Total Expenses 912,948 861,690 1,047,156 542,911 970,125 828,837 - 855,683 Report Total 31,337 181,532 - 197,752 - - - - 76 Page 79 of 261 Department Overview 2027 Requested Budget District Attorney – 1310 Mission Statement The mission of the St. Croix County District Attorney’s Office is to vigorously and effectively represent people of the State of Wisconsin and St. Croix County through aggressive and fair prosecution, ensuring impartial and balanced justice that holds people accountable for their actions, and to search for truth. Service and Operational Trends 0 20 40 60 80 100 120 140 160 180 200 2021 2022 2023 2024 2025 TAD/DIVERSION/DJOC STATS Enrolled in Program Successfully Completed Program Revoked from Program 77 Page 80 of 261 Highlights of Department Activities • In 2026, the Diversion Program requested, was approved, and hired one additional Case Worker. Adding this position has greatly benefited the program by creating a more balanced caseload among all case workers. With a more equitable distribution of cases, each case manager is better able to provide the 0 1000 2000 3000 4000 5000 6000 7000 2021 2022 2023 2024 2025 # of Victim & Witness Provided Services Victims Witnesses 0 200 400 600 800 1000 1200 1400 Felony Misdemeanor Criminal Traffic Traffic Ordinance Juv-Delinquency Court Case Types Filed by Year 2021 2022 2023 2024 2025 78 Page 81 of 261 indi vidualized care, support, and attention needed to help participants successfully engage in the Diversion Program. • In addition, the Diversion Program developed a comprehensive budget for the upcoming 2027 Treatment Alternatives and Diversion (TAD) grant pre-application. The proposed budget outlines funding to support essential participant services, including sober living assistance, Alcohol and Other Drug Abuse (AODA) assessments, cognitive behavioral groups, transportation services, printed program materials, and group facilitation. The pre-application was subsequently submitted to the Wisconsin Department of Justice for review and consideration. • Our department received $20,000 in the 2026 budget, to purchase a secure, permission controlled Digital Evidence Management System. During the first half of the year, staff conducted a thorough evaluation of available platforms, narrowed the selection to two vendors, and ultimately selected iCrimeFighter. Implementation is expected to be completed by the end of 2026. The investment will significantly improve the organization and management of digital evidence, provide secure and efficient discovery sharing with defense counsel, and enhance the attorneys’ access to case materials for trial preparation. The system will also improve workflow efficiency, strengthen data security, and reduce the time spent by staff managing digital files. 2027 Budget Changes • The addition of a 1.0 FTE for a Legal Assistant. Adding one Legal Assistant position would help restore critical administrative support capacity, improve case-processing efficiency, ensure continued compliance with court-imposed deadlines and discovery obligations, and allow prosecutors and supervisors to focus on duties requiring their specialized expertise. • Increase in State General Government Grant revenues in the amount of $8,287 for Victim/Witness and $92,859 for the Treatment Alternatives and Diversion (TAD) grant. Previously 60% of the TAD grant reimbursement was under JSS’s budget. In 2027, 100% of the TAD grant reimbursement will be under the DA’s budget as the grant will only be funding positions and programming in the DA’s office. There is uncertainty regarding the reimbursement rate from the Department of Justice for the 2027 Victim/Witness Assistance Program. Based on budget information received from the State, we project the reimbursement rate to be around 50% for 2027. Note, the reimbursement rate for the first half of 2026 was 50.25%. We were advised, however, that there may be some additional funds available and we may receive a supplemental payment which could increase the reimbursement rate for the first half of 2026 to 54%-55%. 79 Page 82 of 261 • Incre ase of $11,765 for cell phone service. This is due to the attorneys being provided county-issued cell phones which will allow for more secure and consistent handling of sensitive information, reducing the risk associated with using their personal cell phones for official communications and ensuring compliance with data retention and security policies. Budget Highlights Supporting Department Mission • Supporting Effective Case Management: Continued investment in technology. The implementation of iCrimeFighter Digital Evidence Management System, will improve the secure management of digital evidence, enhance collaboration with law enforcement and defense counsel, and allow prosecutors to prepare cases more efficiently. • Strengthening Victim Services: DOJ and county funding supports Victim/Witness staff and resources necessary to ensure crime victims are informed of their rights, receive timely assistance and are treated with dignity and respect throughout the criminal justice process. • Strengthening our Diversion Program: If awarded, Treatment Alternatives and Diversion (TAD) funding, will expand opportunities to connect eligible justice-involved individuals with treatment, recovery services and other community-based interventions that address the underlying causes of criminal behavior. By increasing access to evidence-based services, the program promotes accountability, reduces recidivism and ultimately contributes to safer communities. • Enhancing Prosecutorial Support: By expanding legal support staff, attorneys will have more time to focus on case preparation, victim communication and courtroom advocacy resulting in more efficient case processing and the continued pursuit of fair, impartial and timely justice. • Supporting Effective and Response Prosecution: County funded cell phone service for attorneys ensures prosecutors remain accessible to law enforcement while in the office or responding to after-hours matters. 80 Page 83 of 261 1310 - District Attorney : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 1,113,009 1,250,885 1,354,624 1,015,968 1,454,132 1,471,473 - 1,541,516 43510: State General Government Grant 282,581 248,590 267,290 121,011 368,436 368,436 - 368,436 46142: District Attorney Fees 57,849 66,318 53,500 31,479 43,500 53,500 - 53,500 40000 1,453,439 1,565,793 1,675,414 1,168,458 1,866,068 1,893,409 - 1,963,452 511 10: Salaries 229,379 232,399 242,777 159,674 251,697 256,632 - 266,897 51210: Wages 697,282 723,492 872,722 528,564 948,940 967,546 - 1,006,248 51220: Overtime Wages 2,062 802 1,500 55 1,000 1,000 - 1,000 51240: PTO Pay-Hourly 5,655 - - 7,359 - - - - 51310: PTO Incentive 4,047 4,853 4,500 1,609 5,000 5,000 - 5,000 Total Wages 938,425 961,546 1,121,498 697,260 1,206,636 1,230,178 - 1,279,145 51510: Social Security 68,780 69,710 85,795 50,121 92,308 94,109 - 97,873 51520: Retirement-Employer Share 62,020 64,298 83,370 48,019 90,001 91,765 - 95,435 51530: Dental Insurance 1,887 3,490 6,172 4,254 7,955 7,955 - 7,955 51540: Health Insurance 217,295 232,752 264,901 159,919 272,826 272,826 - 286,467 51550: Disability Insurance 2,158 2,231 3,346 - 3,602 3,673 - 3,673 51560: Workers Compensation 8,250 8,836 10,772 6,551 6,806 6,939 - 6,939 51580: Life Insurance 1,198 1,296 1,450 965 1,561 1,591 - 1,591 Total Fringes 361,588 382,613 455,806 269,828 475,059 478,857 - 499,934 Net Wage & Fringe 1,300,013 1,344,159 1,577,305 967,088 1,681,695 1,709,036 - 1,779,079 51910: Staff Development 1,729 940 3,955 453 4,655 4,655 - 4,655 52117: Legal Services - 1,775 - - - - - - 52122: Interpreter Services 787 - 500 - 500 500 - 500 52150: Transcription Services 3,233 5,715 4,500 2,401 4,500 4,500 - 4,500 52151: Investigation Services 3,510 2,836 4,100 2,600 4,100 4,100 - 4,100 52156: Witness Fees 6,593 12,012 13,900 8,614 13,900 13,900 - 13,900 52190: Other Professional Services 273 75 7,500 - 7,500 7,500 - 7,500 52250: Cellular Phone Service - - - 366 11,765 11,765 - 11,765 52990: Other Contractual Services 8 25 - - 55,750 55,750 - 55,750 53110: Postage 9,760 9,980 9,500 7,655 9,500 9,500 - 9,500 53120: Copy Expense 3,773 2,296 2,100 825 4,100 4,100 - 4,100 81 Page 84 of 261 1310 - District Attorney : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53130: Managed Print Costs - IT 813 - 1,000 - - - - - 53190: Office Supplies 10,974 9,575 10,000 5,603 10,000 10,000 - 10,000 53211: Law Book Publications 750 135 1,000 45 1,000 1,000 - 1,000 53230: Subscriptions - - 20,000 22,500 20,000 20,000 - 20,000 53240: Dues & Licenses 4,173 3,649 5,434 375 5,434 5,434 - 5,434 53310: Employee Mileage 585 2,155 1,000 545 1,197 1,197 - 1,197 53320: Employee Lodging 607 2,411 1,000 312 1,588 1,588 - 1,588 53330: Employee Meal Expense 356 642 50 257 320 320 - 320 53340: Employee Airfare - 1,616 - - - - - - 53350: Employee Other Expenses 362 358 650 - 650 650 - 650 53430: Provided Food Expense - 23 - - - - - - 53440: Operating Supplies - 172 - 152 16,600 16,600 - 16,600 53910: Other Supplies and Expenses 1,070 2,140 - 16 - - - - 53930: Software Purchased - 1,320 - - - - - - 53940: Equipment Purchased - Non Fixed Asset 667 789 3,450 1,788 2,450 2,450 - 2,450 55180: Liability Insurance 7,485 8,036 8,470 8,470 8,864 8,864 - 8,864 55210: Premiums on Surety Bonds 80 - - - - - - - 55310: Rents and Leases - 150 - - - - - - Operating 57,587 68,824 98,109 62,980 184,373 184,373 - 184,373 58130: New Computer Equipment - 15,880 - - - - - - 58000: Capital Outlay - 15,880 - - - - - - Total Expenses 1,357,601 1,428,863 1,675,414 1,030,068 1,866,068 1,893,409 - 1,963,452 Report Total 95,838 136,931 - 138,390 - - - - 82 Page 85 of 261 Department Overview 2027 Requested Budget Child Support Department - 1330 Mission Statement To empower families to become secure by establishing and enforcing child support obligations. Service and Operational Trends Highlights of Department Activities • We are on track to meet all 4 performance measures for our 2026 fiscal period which is October 1, 2025, through September 30, 2026. $14,075,830 $7,178,096 $14,356,192 2025 $14,075,830 2026 YTD $7,178,096 2027 Prediction $14,356,192 Child Support Collections 83 Page 86 of 261 • Our final y ear of the SAVES/WINS (Wisconsin’s Network for Safety) grant commences September 1, 2026. This grant has supported providing our efforts to provide safe and responsive child support services to individuals and families impacted by domestic violence. o We completed an evaluation of our safety process. Approximately 50% of participants responded to the safety screening questionnaire, with approximately 20% of respondents indicating a safety concern. The relatively low percentage of identified safety concerns continues to inform our review of the effectiveness and accessibility of our safety screening process. o We are working with the SAVES Research Analyst from the Center for Policy Research to evaluate and strategize improvements to how the Safety Questionnaire and Welcome Letter are distributed. Our goal is to improve participation and ensure safety information is effectively communicated to participants early in the child support process. 2027 Budget Changes • We are restructuring staff work assignments from a specialized model to a comprehensive case- management model. Rather than assigning staff to specific functions, such as paternity, establishment, enforcement, or collections, staff will be assigned a specific alphabetical caseload and will manage all aspects of those cases. This restructuring will promote greater continuity for participants, improve staff knowledge across all areas of child support, increase flexibility in workload distribution, and support more efficient use of existing staffing resources. • Utilizing the Family Court Commissioner’s Office for paternity and early intervention enforcement matters will strengthen the County’s ability to generate revenue through our cooperative agreement. This approach will improve the timely establishment and enforcement of support orders, increase collections, and maximize federal and state revenue available to the County. By leveraging existing court resources and streamlining case processing, the initiative is expected to improve program efficiency while supporting the County’s overall fiscal objectives. Budget Highlights Supporting Department Mission • We will commence the Family Court Navigator Program in October 2026, expanding support and guidance available to families navigating the family court process. 84 Page 87 of 261 1330 - Child Support : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes (126,518) (151,163) (122,848) (92,136) (140,267) (138,179) - (125,054) 43510: State General Government Grant 1,009,699 1,063,782 1,102,713 612,051 1,176,731 1,180,783 - 1,206,261 47410: General Government Support Cty Depts 19,198 20,043 16,400 13,957 20,000 20,000 - 20,000 40000 902,379 932,662 996,265 533,872 1,056,464 1,062,604 - 1,101,207 511 10: Salaries 128,097 160,300 165,800 11 1,049 174,776 178,203 - 185,331 51210: Wages 454,157 437,721 455,753 269,265 476,515 485,859 - 505,293 51220: Overtime Wages 132 6 - 16 - - - - 51240: PTO Pay-Hourly 5,271 2,259 - 20,598 - - - - 51310: PTO Incentive 5,384 4,529 5,000 4,900 5,000 5,000 - 5,000 Total Wages 593,042 604,816 626,553 405,828 656,291 669,062 - 695,624 51510: Social Security 43,527 44,004 47,931 29,278 50,206 51,183 - 53,231 51520: Retirement-Employer Share 40,204 41,607 44,752 27,385 47,219 48,144 - 50,070 51530: Dental Insurance 1,105 1,853 2,798 1,593 3,044 3,044 - 3,044 51540: Health Insurance 132,357 139,966 140,816 94,211 161,353 161,353 - 169,421 51550: Disability Insurance 1,375 1,454 1,865 - 1,954 1,992 - 1,992 51560: Workers Compensation 5,677 6,185 6,107 4,117 4,420 4,506 - 4,506 51580: Life Insurance 765 848 808 563 847 863 - 863 Total Fringes 225,010 235,917 245,077 157,147 269,042 271,087 - 283,127 Net Wage & Fringe 818,052 840,733 871,630 562,976 925,333 940,148 - 978,751 51910: Staff Development 2,107 2,165 3,000 4,710 4,500 4,000 - 4,000 52122: Interpreter Services 347 500 700 99 500 500 - 500 52125: Purchased Services 1,510 632 2,300 391 2,300 2,300 - 2,300 52140: Civil Process/Paper Fees 23,455 9,373 24,000 9,351 24,000 24,000 - 24,000 52190: Other Professional Services 48,000 52,800 55,400 35,200 54,800 52,800 - 52,800 52250: Cellular Phone Service 5,026 4,733 4,800 2,858 4,800 4,800 - 4,800 53110: Postage 7,705 7,001 7,300 4,765 7,300 7,300 - 7,300 53130: Managed Print Costs - IT 2,484 2,246 3,000 1,503 3,000 3,000 - 3,000 53190: Office Supplies 1,535 3,303 3,000 1,205 3,000 3,000 - 3,000 53210: Publications & Printing 70 - - - - - - - 53220: Advertising/Promotion 154 - 75 - 75 - - - 85 Page 88 of 261 1330 - Child Support : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53240: Dues & Licenses 400 400 450 400 450 450 - 450 53250: Software Subscriptions & Renewals - - - 1,461 6,500 5,500 - 5,500 53310: Employee Mileage 1,753 1,699 2,300 762 3,400 2,300 - 2,300 53320: Employee Lodging 3,797 3,786 4,000 437 6,500 4,000 - 4,000 53330: Employee Meal Expense 999 1,435 1,500 143 2,400 1,500 - 1,500 53340: Employee Airfare 158 433 600 - 1,200 600 - 600 53350: Employee Other Expenses 158 688 - - - - - - 53470: Fuel Expenses - - - 26 - - - - 53490: Other Operating Supplies 350 380 400 145 400 400 - 400 53930: Software Purchased 4,992 5,103 6,500 300 - - - - 53940: Equipment Purchased - Non Fixed Asset 12 101 200 - 200 200 - 200 55180: Liability Insurance 4,602 4,821 5,110 5,110 5,756 5,756 - 5,756 55210: Premiums on Surety Bonds - 150 - - 50 50 - 50 Operating 109,614 101,748 124,635 68,867 131,131 122,456 - 122,456 Total Expenses 927,666 942,481 996,265 631,843 1,056,464 1,062,604 - 1,101,207 Report Total (25,287) (9,818) - (97,970) - - - - 86 Page 89 of 261 Sheriff’s Office Overview 2027 Requested Budget 2110 Sheriff’s Office 2510 Emergency Management 2600 Emergency Communications 2700 Jail Mission Statement The mission of the St. Croix County Sheriff’s Office is to enhance the quality of life in St. Croix County by working collaboratively with our public safety partners and community members to honorably safeguard the lives, property and constitutional rights of the citizens we serve. This is accomplished by providing quality emergency communications service to the public and emergency service providers; enforcing the law with integrity and fairness; supporting local governments in preparedness, response and r ecovery efforts; and providing for a safe environment for residents and visitors. Service and Operational Trends 83 82 99 83 83 95 106 106 98 106 120 119 107 117 122 95 115 110 124 130 107 96 0 20 40 60 80 100 120 140 Jan-21 Apr-21 Jul-21 Oct-21 Jan-22 Apr-22 Jul-22 Oct-22 Jan-23 Apr-23 Jul-23 Oct-23 Jan-24 Apr-24 Jul-24 Oct-24 Jan-25 Apr-25 Jul-25 Oct-25 Jan-26 Apr-26 Jail Average Daily Inmate Population 2021 to June 2026 87 Page 90 of 261 88066 93217 101467 97820 105556 103705 110204 49404 0 20000 40000 60000 80000 100000 120000 2010 2015 2020 2022 2023 2024 2025 Mid-2026 Emergency Communications Incidents Tracked 11028 11164 10216 10991 5358 0 2000 4000 6000 8000 10000 12000 2022 2023 2024 2025 2026 Field Services Case Numbers by Year 891 1645 2150 2508 3084 1981 0 500 1000 1500 2000 2500 3000 3500 2021 2022 2023 2024 2025 2026 Sheriff's Office Open Record Requests 88 Page 91 of 261 Highlights of Office Activities • 2110 Law Enforcement The Field Services Division (patrol) has been attracting qualified candidates and is projected to be fully staffed by the end of 2027. Patrol vehicles were upgraded from tablets to laptops, which has led to more efficient operations. We expanded the Unmanned Aerial Systems (UAS) team and assigned four Deputies with quick deployable UAS systems that assist in search and rescue calls. Completed an agency-wide body camera refresh (no-cost part of contract). • 2600 Emergency Communications The Emergency Communications Center has been upgrading its 911 capabilities. Planning is underway to transcribe and translate all 911 calls in real time, including callers speaking foreign languages, via Artificial Intelligence to assist 911 Dispatchers. Emergency Communications division is preparing for the 19-million-dollar upgrade to the county -wide emergency radio network scheduled to begin in 2027. • 2700 Jail: The jail continued its efforts to recruit and hire qualified correctional staff. In 2026 , the jail reached full staffing levels for the first time in recent history. The jail has enhanced inmate safety by equipping its receiving cells, safety cells, and Special Housing Unit (SHU) cells with in-cell biometric systems that monitor inmate respiration, heart rate and movement. The biometric monitoring system provides an additional layer of supervision for inmates assessed as being high risk, supporting staff in the timely identification of potential medical or safety concerns. The jail upgraded its Life Checks System by replacing all devices used to document required wellness checks and s ecurity rounds. The new equipment improves reliability and accuracy of security round documentation as required by code. • 2510 Emergency Management Emergency Management incorporates funding from the Emergency Management Performance Grant (EMPG) and Emergency Planning and Community Right-to-Know Act (EPCRA). EMPG dollars support core program capabilities such as planning, training, exercises and maintaining operational readiness, while EPCRA funds strengthen hazardous materials preparedness and community outreach. Together these grants help sustain essential services, enhance coordination with local partners, and ensure the county is equipped to respond effectively to emergencies. 89 Page 92 of 261 2027 Budget Changes • Law Enforcement (2110) – Rents and Leases: Reduced budget request from $155,000 to $135,000, in an ongoing effort to end the leased vehicle program and move the line item from the Operating budget to Capital expense. • Law Enforcement (2110) – Patrol service contracts to municipalities continue to increase (Warren Township, Village of Star Prairie, Town of Star Prairie, Richmond Township, Town of Troy, Somerset Township) • Emergency Communications (2600) – Software Subscriptions: 7.55% increase from $461,430 to $499,104 to support 911 operations • Jail (2700) – Inmate medical care increased from $540,000 in 2026 to $686,700 in 2027, due to increasing health care costs and more inmates on medications • Emergency Management (2510) – Increase provided training budget from $12,000 to $15,000 to host more training exercises for local first responders Budget Highlights Supporting Office Mission • Jail (2700) – Inmate meals, $393,468 • Jail (2700) – Increased software subscriptions by $7,000 with the addition of biometric monitoring in specialized cells • Law Enforcement (2110) – Transports, Talon Transports $80,000 court transports and extraditions • Emergency Communications (2600) – Priority Dispatch $15,750 emergency medical dispatching software 90 Page 93 of 261 2110 - Law Enforcement : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 10,174,073 10,699,465 10,887,415 8,165,561 11,474,865 11,478,100 - 11,862,336 43510: State General Government Grant 12,125 6,284 15,000 - 25,000 25,000 - 25,000 43520: State Public Safety Grant 171,115 290,979 110,976 149,825 112,976 112,976 - 112,976 45220: Judgments and Damages - 9,422 - - - - - - 46210: Law Enforcement Fees 398,619 382,330 280,000 239,491 283,000 283,000 - 283,000 48510: Donations & Contributions 79,021 1,165 10,000 2,114 - - - - 49210: Transfer from General Fund 10,903 - - - - - - - 40000 10,845,855 11,389,645 11,303,391 8,556,991 11,895,841 11,899,076 - 12,283,312 51110: Salaries 697,427 767,301 774,101 531,673 852,855 866,832 - 901,505 51210: Wages 4,491,012 4,971,225 5,299,782 3,322,191 5,621,949 5,631,166 - 5,856,413 51220: Overtime Wages 520,920 572,850 500,000 392,478 500,000 500,000 - 500,000 51230: On-Call Wages 5,368 5,251 5,500 3,482 5,500 5,500 - 5,500 51240: PTO Pay-Hourly 7,749 14,517 - 10,718 - - - - 51250: Holiday Pay-Hourly 512 264 - 198 - - - - 51310: PTO Incentive 11,097 15,658 15,000 14,385 15,000 15,000 - 15,000 51320: Uniform Allowance 4,050 4,275 5,000 2,250 5,000 5,000 - 5,000 Total Wages 5,738,134 6,351,341 6,599,383 4,277,374 7,000,304 7,023,498 - 7,283,418 51510: Social Security 421,069 464,924 504,853 310,766 535,523 537,298 - 558,789 51520: Retirement-Employer Share 795,785 911,365 934,781 605,584 979,323 982,024 - 1,021,305 51530: Dental Insurance 11,902 17,514 28,408 17,510 26,802 26,802 - 26,802 51540: Health Insurance 1,095,768 1,151,687 1,255,881 859,414 1,270,872 1,270,872 - 1,334,416 51550: Disability Insurance 11,945 12,739 17,082 - 18,284 18,354 - 18,354 51560: Workers Compensation 148,282 171,967 161,007 117,165 171,093 171,559 - 171,559 51580: Life Insurance 6,592 7,378 7,402 5,561 7,923 7,953 - 7,953 Total Fringes 2,491,342 2,737,574 2,909,414 1,915,999 3,009,822 3,014,862 - 3,139,178 51599: Interdepartmental Wage & Fringe (1,558) - - - - - - - Net Wage & Fringe 8,227,918 9,088,916 9,508,797 6,193,373 10,010,125 10,038,360 - 10,422,597 51910: Staff Development 22,576 128,562 47,000 89,464 50,000 50,000 - 50,000 52116: Consultant Fees 16,970 11,762 10,000 10,815 10,000 10,000 - 10,000 52151: Investigation Services 27,434 15,679 26,000 13,062 26,000 26,000 - 26,000 91 Page 94 of 261 2110 - Law Enforcement : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 52153: Teletype Services 12,393 12,342 13,000 12,597 13,000 13,000 - 13,000 52190: Other Professional Services 245,410 312,572 243,100 199,198 248,000 248,000 - 248,000 52250: Cellular Phone Service 76,874 79,284 71,320 47,548 71,320 71,320 - 71,320 52440: Misc. Repair & Maintenance 857 8,605 3,500 104 8,500 8,500 - 8,500 53110: Postage 6,004 5,681 6,000 4,989 6,000 6,000 - 6,000 53130: Managed Print Costs - IT 3,945 4,097 4,000 2,956 4,000 4,000 - 4,000 53190: Office Supplies 7,069 6,369 8,000 3,607 7,000 7,000 - 7,000 53210: Publications & Printing 1,947 2,368 1,500 1,504 1,750 1,750 - 1,750 53212: Outreach/Education 1,363 14,484 4,000 3,022 4,000 4,000 - 4,000 53240: Dues & Licenses 1,555 2,334 2,000 1,875 2,250 2,250 - 2,250 53250: Software Subscriptions & Renewals 394,376 340,632 345,675 332,331 378,895 378,895 - 378,895 53310: Employee Mileage 5,797 635 1,000 525 1,000 1,000 - 1,000 53320: Employee Lodging 65,799 19,017 18,000 20,557 19,000 19,000 - 19,000 53330: Employee Meal Expense 10,763 14,204 12,000 11,050 12,000 12,000 - 12,000 53340: Employee Airfare 40,801 2,817 - 4,271 4,500 4,500 - 4,500 53350: Employee Other Expenses 3,653 939 1,000 291 1,000 1,000 - 1,000 53430: Provided Food Expense 875 4,713 1,000 637 1,000 1,000 - 1,000 53440: Operating Supplies 194,721 158,560 75,000 83,516 100,000 100,000 - 100,000 53450: Uniform Expense/Supplies 68,317 74,460 65,000 34,052 65,000 65,000 - 65,000 53470: Fuel Expenses 227,678 190,251 200,000 126,032 200,000 200,000 - 200,000 53490: Other Operating Supplies 224 - - - - - - - 53910: Other Supplies and Expenses - - - (1,707) - - - - 53940: Equipment Purchased - Non Fixed Asset 169,611 130,355 50,000 63,835 50,000 50,000 - 50,000 53980: Ammunition & Shooting Expenses 76,659 78,609 71,500 35,900 76,500 76,500 - 76,500 53995: Vehicle Operating Expenses 75,986 125,319 150,000 62,968 150,000 140,000 - 140,000 55180: Liability Insurance 215,000 210,000 210,000 210,000 240,000 240,000 - 240,000 55310: Rents and Leases 95,708 165,823 155,000 122,927 135,000 120,000 - 120,000 59520: Transfer to Special Revenue Fund 10,903 - - - - - - - Operating 2,081,268 2,120,473 1,794,595 1,497,927 1,885,715 1,860,715 - 1,860,715 Total Expenses 10,309,186 11,209,389 11,303,391 7,691,300 11,895,841 11,899,076 - 12,283,312 Report Total 536,669 180,257 - 865,690 - - - - 92 Page 95 of 261 2700 - Correction and Detention : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 4,495,124 5,097,847 5,078,988 3,809,241 5,466,562 5,440,437 - 5,610,157 43520: State Public Safety Grant 12,845 24,959 10,000 8,961 10,000 10,000 - 10,000 46210: Law Enforcement Fees 393,738 425,317 290,000 222,759 230,000 230,000 - 230,000 40000 4,901,707 5,548,123 5,378,988 4,040,961 5,706,562 5,680,437 - 5,850,157 511 10: Salaries 351,524 349,616 375,306 241,500 380,976 388,446 - 403,984 51140: PT O Pay-Salaried - 15,651 - - - - - - 51210: Wages 1,804,645 2,038,846 2,387,518 1,414,696 2,508,620 2,509,778 - 2,610,169 51220: Overtime Wages 130,603 128,498 130,000 58,498 130,000 130,000 - 130,000 51240: PTO Pay-Hourly 8,761 4,997 - 9,094 - - - - 51260: Bereavement Pay-Hourly - - - 41 - - - - 51310: PTO Incentive 8,653 3,012 3,000 2,175 3,000 3,000 - 3,000 Total Wages 2,304,187 2,540,620 2,895,824 1,726,003 3,022,596 3,031,224 - 3,147,153 51510: Social Security 171,279 187,551 221,530 126,493 231,229 231,889 - 241,164 51520: Retirement-Employer Share 316,070 367,184 418,746 247,103 431,934 432,991 - 450,311 51530: Dental Insurance 5,140 8,082 14,983 9,184 14,627 14,627 - 14,627 51540: Health Insurance 388,847 441,885 534,218 354,595 543,915 543,915 - 571,111 51550: Disability Insurance 4,786 5,280 7,583 - 7,964 7,990 - 7,990 51560: Workers Compensation 60,284 69,648 73,036 48,037 76,282 76,475 - 76,475 51580: Life Insurance 2,668 3,063 3,286 2,357 3,451 3,462 - 3,462 51590: Unemployment Comp Charges 6,711 - - - - - - - Total Fringes 955,785 1,082,693 1,273,384 787,769 1,309,401 1,311,348 - 1,365,139 Net Wage & Fringe 3,259,971 3,623,313 4,169,207 2,513,772 4,331,998 4,342,572 - 4,512,292 51910: Staff Development 5,456 10,125 15,000 8,412 15,000 15,000 - 15,000 52190: Other Professional Services 616,396 635,293 540,000 528,986 686,700 650,000 - 650,000 52430: Building Maintenance 82,525 6,783 - 13,774 - - - - 52910: Jail Meal Contract 404,300 420,157 382,008 280,714 393,468 393,468 - 393,468 52940: Laundry Services 45,224 45,583 48,948 31,707 50,416 50,416 - 50,416 53110: Postage 662 646 500 520 550 550 - 550 53130: Managed Print Costs - IT 3,665 3,339 4,000 1,879 4,000 4,000 - 4,000 53190: Office Supplies 1,835 5,992 3,000 1,652 3,000 3,000 - 3,000 93 Page 96 of 261 2700 - Correction and Detention : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53210: Publications & Printing 664 47 1,000 1,441 1,000 1,000 - 1,000 53240: Dues & Licenses 15 75 500 65 500 500 - 500 53250: Software Subscriptions & Renewals 40,567 34,652 23,325 21,237 34,430 34,430 - 34,430 53310: Employee Mileage 3,313 1,812 3,500 1,647 3,500 3,500 - 3,500 53320: Employee Lodging 5,806 8,747 6,000 7,010 6,000 6,000 - 6,000 53330: Employee Meal Expense 5,169 7,774 6,000 6,053 6,000 6,000 - 6,000 53350: Employee Other Expenses 4 (25) - - - - - - 53440: Operating Supplies 47,381 44,526 40,000 28,021 40,000 40,000 - 40,000 53450: Uniform Expense/Supplies 9,732 13,692 11,000 13,030 15,000 15,000 - 15,000 53910: Other Supplies and Expenses - - - 28 - - - - 53940: Equipment Purchased - Non Fixed Asset 25,333 20,105 5,000 49,810 5,000 5,000 - 5,000 55180: Liability Insurance 100,000 120,000 120,000 120,000 110,000 110,000 - 110,000 Operating 1,398,048 1,379,322 1,209,781 1,115,985 1,374,565 1,337,865 - 1,337,865 Total Expenses 4,658,019 5,002,634 5,378,988 3,629,758 5,706,562 5,680,437 - 5,850,157 Report Total 243,688 545,488 - 411,203 - - - - 94 Page 97 of 261 2510 - Emergency Management : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 101,922 130,421 130,858 98,143 138,848 138,358 - 146,793 43210: Federal Public Safety - 277,440 - - - - - - 43510: State General Government Grant 111,018 83,046 75,317 108 76,023 76,023 - 76,023 43520: State Public Safety Grant 8,603 7,502 14,000 6,384 12,000 12,000 - 12,000 48610: Miscellaneous Revenue 2,110 - - - - - - - 40000 223,653 498,410 220,175 104,636 226,871 226,381 - 234,816 51110: Salaries 79,750 82,506 85,482 56,528 88,940 90,684 - 94,311 51210: Wages 42,347 43,563 45,125 9,267 43,382 44,232 - 46,001 51220: Overtime Wages 170 353 - - - - - - 51240: PTO Pay-Hourly - - - 4,972 - - - - Total Wages 122,268 126,421 130,607 70,767 132,321 134,916 - 140,312 51510: Social Security 8,550 8,709 9,991 4,704 10,123 10,321 - 10,734 51520: Retirement-Employer Share 8,439 8,796 9,404 4,737 9,593 9,781 - 10,173 51530: Dental Insurance 412 625 938 698 1,674 1,674 - 1,674 51540: Health Insurance 38,186 42,187 43,387 20,970 44,685 44,685 - 46,919 51550: Disability Insurance 290 304 392 - 397 405 - 405 51560: Workers Compensation 1,211 1,315 1,306 752 926 944 - 944 51580: Life Insurance 160 177 170 102 172 175 - 175 Total Fringes 57,248 62,113 65,588 31,962 67,570 67,986 - 71,024 Net Wage & Fringe 179,516 188,534 196,195 102,729 199,891 202,901 - 211,336 51910: Staff Development - 300 2,500 - 5,500 2,000 - 2,000 52190: Other Professional Services 35,280 - - - - - - - 52990: Other Contractual Services - 10,000 - - - - - - 53110: Postage 1 1 150 - 150 150 - 150 53130: Managed Print Costs - IT 328 525 1,000 557 1,000 1,000 - 1,000 53190: Office Supplies 384 737 900 121 900 900 - 900 53210: Publications & Printing 173 45 300 46 300 300 - 300 53212: Outreach/Education - 201 500 - 500 500 - 500 53240: Dues & Licenses 451 - 380 199 380 380 - 380 53250: Software Subscriptions & Renewals 14,471 52 500 - 500 500 - 500 95 Page 98 of 261 2510 - Emergency Management : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53310: Employee Mileage 898 939 1,500 38 1,500 1,500 - 1,500 53320: Employee Lodging - - 1,000 - 1,000 1,000 - 1,000 53330: Employee Meal Expense 38 - 750 - 750 750 - 750 53430: Provided Food Expense 56 126 500 221 500 500 - 500 53440: Operating Supplies 2,110 3,978 2,000 - 2,000 2,000 - 2,000 53940: Equipment Purchased - Non Fixed Asset - 280,090 - 14,039 - - - - 53970: Provided Training 8,670 7,956 12,000 6,384 12,000 12,000 - 12,000 Operating 62,860 304,949 23,980 21,606 26,980 23,480 - 23,480 Total Expenses 242,376 493,484 220,175 124,335 226,871 226,381 - 234,816 Report Total (18,723) 4,926 - (19,699) - - - - 96 Page 99 of 261 2600 - Emergency Communication : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 2,506,415 2,637,013 2,755,371 2,066,528 2,902,256 2,931,935 - 3,016,406 43510: State General Government Grant - 23,688 - - - - - - 43520: State Public Safety Grant - - - 1,678 - - - - 46210: Law Enforcement Fees 5,840 90 - - - - - - 47320: Public Safety Other Local Gov - - - 9,885 - - - - 40000 2,512,255 2,660,791 2,755,371 2,078,091 2,902,256 2,931,935 - 3,016,406 51110: Salaries 89,455 91,974 95,251 62,978 99,101 101,044 - 105,086 51210: Wages 1,098,270 1,242,269 1,292,446 799,205 1,351,080 1,377,342 - 1,432,436 51220: Overtime Wages 239,410 139,318 200,000 91,151 175,000 175,000 - 175,000 51240: PTO Pay-Hourly 8,716 - - 10,943 - - - - 51250: Holiday Pay-Hourly - 619 - 596 - - - - Total Wages 1,435,850 1,474,182 1,587,697 964,872 1,625,181 1,653,387 - 1,712,522 51510: Social Security 106,853 108,722 121,459 70,594 124,326 126,484 - 131,543 51520: Retirement-Employer Share 95,875 100,250 112,210 67,762 115,401 117,398 - 122,093 51530: Dental Insurance 1,899 3,132 4,638 3,353 5,910 5,910 - 5,910 51540: Health Insurance 228,924 258,971 261,134 193,574 311,593 311,593 - 327,172 51550: Disability Insurance 2,665 3,093 4,128 - 4,316 4,400 - 4,400 51560: Workers Compensation 14,128 15,317 13,760 10,211 10,070 10,267 - 10,267 51580: Life Insurance 1,484 1,798 1,789 1,264 1,870 1,907 - 1,907 Total Fringes 451,828 491,283 519,118 346,758 573,484 577,958 - 603,293 Net Wage & Fringe 1,887,678 1,965,465 2,106,815 1,311,630 2,198,665 2,231,344 - 2,315,815 51910: Staff Development 7,631 10,529 8,500 4,510 8,500 8,500 - 8,500 52116: Consultant Fees 6,200 - 3,300 - 3,300 3,300 - 3,300 52122: Interpreter Services 3,342 2,531 3,300 1,194 3,300 3,300 - 3,300 52190: Other Professional Services 348 169 - - - - - - 52220: Electricity 18,417 19,484 25,000 15,599 25,000 22,000 - 22,000 52230: Gas for Heating 4,276 4,718 5,500 1,839 5,500 5,500 - 5,500 52240: Telephone/Dictaphone 26,723 31,649 33,400 23,717 33,400 33,400 - 33,400 52250: Cellular Phone Service 536 - - - - - - - 52440: Misc. Repair & Maintenance 75,459 130,343 80,000 71,652 95,000 95,000 - 95,000 97 Page 100 of 261 2600 - Emergency Communication : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53110: Postage 68 67 140 51 140 140 - 140 53130: Managed Print Costs - IT 1,429 1,247 1,000 559 1,000 1,000 - 1,000 53190: Office Supplies 6,951 9,103 9,000 5,609 9,000 9,000 - 9,000 53210: Publications & Printing (51) - - - - - - - 53212: Outreach/Education - 321 500 367 600 600 - 600 53240: Dues & Licenses 108 108 300 50 300 300 - 300 53250: Software Subscriptions & Renewals 386,145 374,507 461,430 434,390 499,104 499,104 - 499,104 53310: Employee Mileage 312 590 500 - 500 500 - 500 53320: Employee Lodging 1,525 527 1,500 542 1,500 1,500 - 1,500 53330: Employee Meal Expense 255 276 500 122 500 500 - 500 53350: Employee Other Expenses - - 100 - 100 - - - 53430: Provided Food Expense - - 200 - 200 - - - 53440: Operating Supplies - 396 - 610 - 300 - 300 53510: Repair and Maintenance Supplies - 37 - - - - - - 53910: Other Supplies and Expenses - - - 162 - - - - 53940: Equipment Purchased - Non Fixed Asset - - - 449 - - - - 55180: Liability Insurance 13,300 14,018 14,386 14,386 16,647 16,647 - 16,647 55310: Rents and Leases 10 - - - - - - - Operating 552,983 600,622 648,556 575,809 703,591 700,591 - 700,591 Total Expenses 2,440,661 2,566,086 2,755,371 1,887,439 2,902,256 2,931,935 - 3,016,406 Report Total 71,594 94,704 - 190,652 - - - - 98 Page 101 of 261 Department Overview 2027 Requested Budget Corporation Counsel - 1320 Mission Statement To provide quality legal advice, representation, and other services to the County Board of Supervisors, its committees, boards and commissions, as well as all County departments. The Office of Corporation Counsel provides advice and representation to the County for all civil legal matters including zoning ordinance violations, child support and paternity matters, guardianship and protective placement proceedings, civil commitment proceedings, children in need of protection and services and termination of parental rights proceedings. Service and Operational Trends 1140 1145 955.25 898 919 149.75 146.25 383 400 184 372 2,522 2,417 0 500 1000 1500 2000 2500 3000 2021 2022 2023 2024 2025 Corporation Counsel Hourly Time Statistics 2021 - 2025 Child Support Enforcement Termination of Parental Rights Children in Need of Protection or Services 99 Page 102 of 261 Highlights of Department Activities • Civil Commitments and Emergency Detentions • Guardianships and Protective Placements o Case involving guardianship and protective placement continue to increase. For 2026, the Department has already filed over 50 cases as of July 15, 2026. • Children in Need of Protection or Services (CHIPS) • Termination of Parental Rights (TPR) • Child Support (Establishment, Modification, and Enforcement) and Paternity Matters • Ordinance Enforcement, including Prosecution of County Zoning Violations • In Rem Tax Deed Foreclosure • Draft and Review Ordinances, Resolutions, and Contracts • Legal Advice Related to the Duties of the County Board, County Officers, and Departments • Public Records Requests o Public records requests continue to increase. Staff are spending more time processing requests, especially within the Sheriff’s Office. Implementation of records request software at the end of 2026 will assist with these requests for next year. 94 87 103 81 76 72 56 33 41 50 65 63 72 0 20 40 60 80 100 120 2021 2022 2023 2024 2025 Corporation Counsel Case Statistics 2021 - 2025 Emergency Detentions Children in Need of Protection or Services Guardianships/Protective Placements 100 Page 103 of 261 2027 Budget Changes • Increase in software costs for Municode, NextRequest, and LegalFiles of approximately $3,200.00. Budget Highlights Supporting Department Mission • The purchase and implementation of Municode will further the Department's mission of providing high- quality legal advice, representation, and services to the County Board of Supervisors, County committees, County departments, and the public. The implementation of Municode, anticipated to be completed by January 1, 2027, will ensure that the County's Code of Ordinances is published in an ADA- compliant, accessible format. In addition, the platform will provide enhanced search functionality, allowing County officials, staff, and members of the public to quickly and efficiently locate ordinance provisions, thereby improving accessibility, transparency, and public access to County laws. • The purchase and implementation of NextRequest, a comprehensive public records request management system, will support the Department's mission of providing timely legal advice and services to County departments while enhancing the County's compliance with Wisconsin's public records laws. The software will streamline the intake, tracking, processing, and fulfillment of public records requests through a centralized platform, creating greater operational efficiencies, improving consistency in records management, and maintaining a secure, organized repository of requests and responsive records. 101 Page 104 of 261 1320 - Corporation Counsel : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 809,944 955,917 1,016,123 762,092 1,033,549 1,050,398 - 1,092,730 46135: Corporation Counsel Fees 4,200 5,708 4,500 4,599 5,000 5,000 - 5,000 49310: Fund Balance Applied - - 350,000 - - - - - 40000 814,144 961,625 1,370,623 766,692 1,038,549 1,055,398 - 1,097,730 511 10: Salaries 469,316 515,730 534,914 355,353 559,882 570,860 - 593,695 51140: PT O Pay-Salaried 5,949 - - - - - - - 51210: Wages 118,241 155,370 182,404 107,624 181,354 184,910 - 192,306 51220: Overtime Wages - - - 223 100 100 - 100 51240: PTO Pay-Hourly - 9,122 - - - - - - 51310: PTO Incentive 5,888 9,026 9,000 10,906 9,000 9,000 - 9,000 Total Wages 599,395 689,249 726,318 474,107 750,336 764,870 - 795,101 51510: Social Security 43,629 49,182 55,563 33,587 57,401 58,513 - 60,853 51520: Retirement-Employer Share 40,514 46,693 51,647 33,352 53,747 54,801 - 56,993 51530: Dental Insurance 101 1,120 1,740 1,357 2,067 2,067 - 2,067 51540: Health Insurance 115,028 147,764 162,814 102,451 151,377 151,377 - 158,946 51550: Disability Insurance 1,378 1,611 2,152 - 2,224 2,267 - 2,267 51560: Workers Compensation 5,576 6,593 6,717 4,578 4,645 4,736 - 4,736 51580: Life Insurance 672 931 921 680 943 957 - 957 Total Fringes 206,898 253,895 281,554 176,005 272,403 274,718 - 286,819 51599: Interdepartmental Wage & Fringe (46,224) (31,011) (34,611) (21,870) (36,032) (36,032) - (36,032) Net Wage & Fringe 760,069 912,133 973,261 628,243 986,707 1,003,556 - 1,045,888 51910: Staff Development 2,005 1,017 2,000 354 1,500 1,500 - 1,500 52117: Legal Services 3,759 19,860 352,000 20,688 1,700 1,700 - 1,700 52140: Civil Process/Paper Fees - 179 - 625 300 300 - 300 52150: Transcription Services 149 297 300 335 300 300 - 300 52250: Cellular Phone Service 488 540 580 366 580 580 - 580 53110: Postage 1,767 1,454 1,600 984 1,600 1,600 - 1,600 53120: Copy Expense 9 65 - - - - - - 53130: Managed Print Costs - IT 961 1,168 1,200 948 1,200 1,200 - 1,200 53140: Tax Deed & T itle Services Expense - 30 90 - 90 90 - 90 102 Page 105 of 261 1320 - Corporation Counsel : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53190: Office Supplies 386 321 500 257 500 500 - 500 53211: Law Book Publications 4,677 5,212 5,000 3,836 5,200 5,200 - 5,200 53240: Dues & Licenses 2,290 2,807 2,807 2,846 2,875 2,875 - 2,875 53250: Software Subscriptions & Renewals 12,419 7,891 25,000 25,854 28,600 28,600 - 28,600 53310: Employee Mileage 1,420 1,864 1,400 357 1,400 1,400 - 1,400 53320: Employee Lodging 262 663 500 202 500 500 - 500 53330: Employee Meal Expense 361 656 500 75 500 500 - 500 53350: Employee Other Expenses 20 - - 48 50 50 - 50 53440: Operating Supplies 12 - - - - - - - 53910: Other Supplies and Expenses 8 46 - - - - - - 53930: Software Purchased 2,454 357 - - - - - - 53940: Equipment Purchased - Non Fixed Asset 280 381 - - - - - - 55180: Liability Insurance 3,471 3,594 3,885 3,885 4,947 4,947 - 4,947 55210: Premiums on Surety Bonds 100 60 - - - - - - Operating 37,298 48,462 397,362 61,659 51,842 51,842 - 51,842 Total Expenses 797,367 960,595 1,370,623 689,902 1,038,549 1,055,398 - 1,097,730 Report Total 16,777 1,030 - 76,789 - - - - 103 Page 106 of 261 104 Page 107 of 261 Department Overview 2027 Requested Budget Administration Department – 1410 Mission Statement Implement the vision of the County Board of Supervisors by providing leadership, strategic programming, organizational support, and direction to county departments. Service and Operational Trends 0 2000000 4000000 6000000 8000000 10000000 12000000 2016 2018 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 Debt Payments Debt Pymts Target +3% Ta… - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 General Fund Unassigned 35% Target +3% Target -3% - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 Health Insurance Fund Balance 25% $0.00 $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 1975 1985 1995 2005 2015 2025 St. Croix County Historic Mill Rate 105 Page 108 of 261 Highlights of Department Activities • Work Plan Item 1 Budgeting: Prepare and adopt a 2026 budget that maintains or reduces the current tax levy rate of $2.69. A flat rate is considered successful; a rate below $2.68 is outstanding, and below $2.50 would be exceptional and historically significant. • Accomplished: The 2026 Budget was adopted with a record-low tax levy rate of $2.59 per $1,000 of equalized value, while maintaining core County service levels. The County Board approved the budget on November 4, 2025, continuing the County's tradition of fiscal discipline and taxpayer value. • Work Plan Item 2 Facilities: Complete construction of the Government Center by the end of October 2025, within budget and with return unused contingency funds. Ensure timely project close-out, post-occupancy evaluation, and final reporting to the County Board. • Accomplished: Construction of the Government Center was completed on schedule and within budget. Final project closeout was presented to the County Board on February 3, 2026, with approximately $150,000 of the $80 million project budget remaining. • Work Plan Item 3 Organizational: Proactively assess the impact of projected federal and state funding changes on County services. Begin developing flexible staffing, program, and partnership models to allow phased-in service adjustments over the next 1–3 years. • Ongoing: The County administers approximately 60 federal grants totaling more than $12.6 million. As federal policy changes continue to evolve, staffing and budget adjustments are being incorporated into the 2027 planning process to provide flexibility as funding impacts become clearer. • Work Plan Item 4 Human Resources: Launch a leadership development program focused on managerial skill- building, succession planning, and emerging leader preparation. Include core competencies such as budgeting, supervision, employee relations, and strategic communication. • Accomplished: An HR Educator position was established and launched an in-house leadership development program. Department Heads completed the inaugural training in 2025, and the program has since expanded to mid-level managers to strengthen succession planning and leadership development throughout the organization. • Work Plan Item 5 Emergency Preparedness: Ensure all department heads complete required ICS (Incident Command System) training and conduct a tabletop emergency response exercise. • Accomplished: All Department Heads completed required Incident Command System (ICS) training, and a Countywide tabletop emergency response exercise was conducted on January 7, 2026. • Work Plan Item 6 Communication: Redesign and relaunch the County’s internal SharePoint site to improve navigation, document access, and cross-departmental communication. 106 Page 109 of 261 • Acco mplished: The County's redesigned SharePoint site launched on December 29, 2025. During implementation, over 3,000 files were evaluated, approximately 1,200 obsolete or duplicate items were removed from migration, and storage requirements were reduced by more than 60 percent, improving usability and information management. • Work Plan Item 7 Fiscal Planning: Create a sustainable funding plan for allocating dedicated resources to the Capital Improvement Fund and early debt redemption in the Debt Service Fund. • Accomplished: On July 7, 2026, the County Board adopted Resolution 19 (2026), amending the Fund Balance Policy to establish a new dedicated revenue source for the Capital Improvement Fund. This change strengthens the County's long-term financial strategy by reducing future reliance on debt financing. Existing debt continues to be reviewed for early redemption opportunities whenever financially advantageous. 2027 Budget Changes Added $20,000 for website ADA compliance tools. New readability standards take effect in April 2027. Budget Highlights Supporting Department Mission • Administration Department budget provides resources for public information, employee communications, and transparency initiatives that improve engagement with residents, employees, and the County Board. • Administration Department budget supports employee recognition and leadership development programs that strengthen recruitment, retention, and organizational culture. • Administration Department budget includes funding for countywide strategic programming, policy implementation, and administrative support that enables departments to effectively carry out County Board priorities. • Budget resources support strategic programming, capital improvement planning, debt management, and grant administration, providing the leadership and financial stewardship necessary to implement the vision of the County Board of Supervisors. • Internal service fund budgets provide sustainable funding for self-insurance programs, helping manage risk while maintaining stable delivery of services. 107 Page 110 of 261 1410 - Administrator : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 411 10: General Property Taxes 541,156 518,988 536,281 402,211 585,391 594,445 - 616,224 43510: State General Government Grant 18,337 - - - - - - - 48510: Donations & Contributions 501 490 500 159 500 500 - 500 40000 559,995 519,478 536,781 402,370 585,891 594,945 - 616,724 51110: Salaries 278,303 287,554 309,170 204,370 334,117 340,686 - 354,313 51210: Wages 56,663 58,624 60,758 40,175 63,219 64,459 - 67,037 51220: Overtime Wages 1,114 1,063 1,200 767 1,200 1,200 - 1,200 51310: PTO Incentive 7,694 7,877 8,000 8,537 8,000 8,000 - 8,000 Total Wages 343,775 355,119 379,128 253,849 406,536 414,345 - 430,551 51510: Social Security 23,630 23,919 29,003 18,393 31,100 31,697 - 32,965 51520: Retirement-Employer Share 23,201 24,160 26,721 17,662 28,894 29,460 - 30,638 51530: Dental Insurance 873 1,322 1,983 1,405 2,082 2,082 - 2,082 51540: Health Insurance 53,503 59,040 60,726 42,998 62,546 62,546 - 65,673 51550: Disability Insurance 793 834 1,110 - 1,192 1,215 - 1,215 51560: Workers Compensation 3,327 3,593 3,699 2,574 2,781 2,836 - 2,836 51580: Life Insurance 322 416 387 298 394 398 - 398 Total Fringes 105,648 113,285 123,630 83,330 128,990 130,235 - 135,809 51599: Interdepartmental Wage & Fringe (43,197) (45,499) (47,368) (47,368) (50,551) (50,551) - (50,551) Net Wage & Fringe 406,227 422,905 455,390 289,811 484,975 494,029 - 515,808 51910: Staff Development 1,084 1,250 1,500 1,210 1,500 1,500 - 1,500 52190: Other Professional Services 15,314 3,337 15,000 - 10,000 10,000 - 10,000 52250: Cellular Phone Service 1,143 1,143 1,200 693 1,200 1,200 - 1,200 52990: Other Contractual Services - 387 - - - - - - 53110: Postage 13 9 25 1 25 25 - 25 53120: Copy Expense 1 - - - - - - - 53130: Managed Print Costs - IT 1,433 1,095 1,500 577 1,500 1,500 - 1,500 53190: Office Supplies 2,012 1,297 2,000 853 2,000 2,000 - 2,000 53212: Outreach/Education 245 82 250 - 250 250 - 250 53220: Advertising/Promotion 22,242 17,971 25,000 16,565 48,500 48,500 - 48,500 108 Page 111 of 261 1410 - Administrator : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53240: Dues & Licenses 1,463 1,501 1,500 1,240 1,500 1,500 - 1,500 53250: Software Subscriptions & Renewals 5,879 6,243 10,000 1,341 10,000 10,000 - 10,000 53310: Employee Mileage 1,334 2,465 1,750 1,026 2,500 2,500 - 2,500 53320: Employee Lodging 1,116 2,282 1,250 258 2,000 2,000 - 2,000 53330: Employee Meal Expense 352 458 500 101 500 500 - 500 53340: Employee Airfare 379 874 500 394 750 750 - 750 53350: Employee Other Expenses 274 163 1,000 45 500 500 - 500 53430: Provided Food Expense - 200 150 - 150 150 - 150 53440: Operating Supplies 28 51 100 - 100 100 - 100 53910: Other Supplies and Expenses 10,888 8,528 15,000 5,374 15,000 15,000 - 15,000 53995: Vehicle Operating Expenses - 42 - 45 - - - - 55180: Liability Insurance 2,116 2,506 3,166 3,167 2,941 2,941 - 2,941 Operating 67,316 51,883 81,391 32,888 100,916 100,916 - 100,916 Total Expenses 473,543 474,788 536,781 322,699 585,891 594,945 - 616,724 Report Total 86,452 44,690 - 79,671 - - - - 109 Page 112 of 261 1535 - Self Insurance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 48410: Insurance Recoveries 1,746,479 1,795,119 1,200,000 647,352 1,200,000 1,200,000 - 1,200,000 49210: Transfer from General Fund 1,500,000 - - - - - - - 49270: Transfer from Internal Service Fund 10,318,809 11,582,555 11,750,000 8,364,589 12,250,000 12,250,000 - 12,850,000 49271: Transfer from Internal Service Fund - Dental - 451,864 450,000 331,795 475,000 475,000 - 475,000 40000 13,565,288 13,829,537 13,400,000 9,343,737 13,925,000 13,925,000 - 14,525,000 51325: Health & Wellness Benefit 152,161 183,563 150,000 183,722 175,000 175,000 - 175,000 Total W ages 152,161 183,563 150,000 183,722 175,000 175,000 - 175,000 51510: Social Security 9,555 - - - - - - - 51520: Retirement-Employer Share 9,007 - - - - - - - 51530: Dental Insurance 382 - - - - - - - 51540: Health Insurance 37,403 4,248 - - - - - - 51545: HSA Liability 48,002 142,270 250,000 155,125 250,000 250,000 - 250,000 51550: Disability Insurance 314 - - - - - - - 51560: Workers Compensation 1,816 - - - - - - - 51580: Life Insurance 173 - - - - - - - Total Fringes 106,652 146,518 250,000 155,125 250,000 250,000 - 250,000 51599: Interdepartmental Wage & Fringe 148,700 157,596 157,994 157,994 168,806 168,806 - 168,806 Net Wage & Fringe 407,513 487,677 557,994 496,841 593,806 593,806 - 593,806 52110: Medical and Dental Services 21,778 8,490 - 6,975 - - - - 52116: Consultant Fees 75,720 80,649 80,000 62,760 80,000 80,000 - 80,000 52190: Other Professional Services 54,578 51,048 60,000 32,260 60,000 60,000 - 60,000 52990: Other Contractual Services 770 465 - - - - - - 53190: Office Supplies 17 - - - - - - - 53220: Advertising/Promotion - 642 - - - - - - 53440: Operating Supplies 60 58 - 6,685 - - - - 55190: Insurance Premium & Claim Costs 10,671,872 11,542,908 12,247,506 7,903,779 12,711,194 12,711,194 - 13,311,194 55191: Insurance Premium & Claim Costs - Dental 427,869 449,271 450,000 325,581 475,000 475,000 - 475,000 55910: Other Fixed Charges 4,534 4,775 4,500 5,184 5,000 5,000 - 5,000 Operating 11,257,196 12,138,305 12,842,006 8,343,224 13,331,194 13,331,194 - 13,931,194 Total Expenses 11,664,709 12,625,982 13,400,000 8,840,065 13,925,000 13,925,000 - 14,525,000 110 Page 113 of 261 1535 - Self Insurance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected Report Total 1,900,579 1,203,555 - 503,672 - - - - 111 Page 114 of 261 1538 - RHS - Retirement Health Savings : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 300,000 - - - - - - - 49310: Fund Balance Applied - - 150,000 - 200,000 200,000 - 200,000 40000 300,000 - 150,000 - 200,000 200,000 - 200,000 51280: LTSL Payout-Hourly 32,908 133,351 150,000 114,465 200,000 200,000 - 200,000 Total W ages 32,908 133,351 150,000 114,465 200,000 200,000 - 200,000 Total Fringes - - - - - - - - Net Wage & Fringe 32,908 133,351 150,000 114,465 200,000 200,000 - 200,000 Operating - - - - - - - - Total Expenses 32,908 133,351 150,000 114,465 200,000 200,000 - 200,000 Report Total 267,092 (133,351) - (114,465) - - - - 112 Page 115 of 261 1540 - Risk & Property Management/Liability Insurance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 48110: Interest Revenue 4,797 45,271 45,000 55,413 55,000 55,000 - 55,000 48410: Insurance Recoveries 396,100 56,844 100,000 25,000 100,000 100,000 - 100,000 49270: Transfer from Internal Service Fund 890,000 920,000 920,000 950,000 1,010,000 1,010,000 - 1,010,000 40000 1,290,897 1,022,115 1,065,000 1,030,413 1,165,000 1,165,000 - 1,165,000 Total Wages - - - - - - - - Total Fringes - - - - - - - - 51599: Interdepartmental Wage & Fringe 38,439 40,574 44,294 44,294 47,307 47,307 - 47,307 Net Wage & Fringe 38,439 40,574 44,294 44,294 47,307 47,307 - 47,307 52410: Repair and Replacement - - - 9,333 - - - - 52440: Misc. Repair & Maintenance 77,226 125,709 150,000 56,218 150,000 150,000 - 150,000 53212: Outreach/Education - - 1,000 - 1,000 1,000 - 1,000 53250: Software Subscriptions & Renewals 3,225 3,386 3,000 3,555 3,000 3,000 - 3,000 53420: Medical Supplies 2,361 7,566 5,000 764 5,000 5,000 - 5,000 55190: Insurance Premium & Claim Costs 394,873 1,046,135 766,706 376,933 753,693 753,693 - 753,693 Operating 477,686 1,182,796 925,706 446,804 912,693 912,693 - 912,693 58110: New Vehicles 127,596 71,432 90,000 43,820 200,000 200,000 - 200,000 58130: New Computer Equipment - - 5,000 - 5,000 5,000 - 5,000 58000: Capital Outlay 127,596 71,432 95,000 43,820 205,000 205,000 - 205,000 Total Expenses 643,720 1,294,802 1,065,000 534,917 1,165,000 1,165,000 - 1,165,000 Report Total 647,177 (272,687) - 495,496 - - - - 113 Page 116 of 261 1545 - Workers Compensation : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 48410: Insurance Recoveries - - - 3,446 - - - - 49270: Transfer from Internal Service Fund 634,356 717,796 650,000 500,334 675,000 675,000 - 675,000 40000 634,356 717,796 650,000 503,781 675,000 675,000 - 675,000 Total Wages - - - - - - - - Total Fringes - - - - - - - - 51599: Interdepartmental Wage & Fringe 23,470 24,730 35,994 35,994 37,555 37,555 - 37,555 Net Wage & Fringe 23,470 24,730 35,994 35,994 37,555 37,555 - 37,555 51910: Staff Development - - - 4,746 3,500 3,500 - 3,500 52190: Other Professional Services 815 634 1,000 2,046 1,000 1,000 - 1,000 52990: Other Contractual Services 60,000 60,000 30,000 21,000 30,000 30,000 - 30,000 53320: Employee Lodging - - - 3,638 - - - - 53330: Employee Meal Expense - - - 126 - - - - 53470: Fuel Expenses - - - 31 - - - - 55190: Insurance Premium & Claim Costs 362,491 365,630 583,006 168,408 602,945 602,945 - 602,945 Operating 423,307 426,264 614,006 199,995 637,445 637,445 - 637,445 Total Expenses 446,777 450,994 650,000 235,989 675,000 675,000 - 675,000 Report Total 187,580 266,802 - 267,792 - - - - 114 Page 117 of 261 Department Overview 2027 Requested Budget County Clerk – 1110, 1420, 1421, 1440 Mission Statement It is the mission of the St. Croix County Clerk’s office to provide prompt, courteous service to the public and other units of government in all aspects of the office’s responsibilities. As public servants, we strive to uphold those responsibilities as set forth in Wisconsin State Statutes and county governance. Service and Operational Trends Based on year-to-date activity, the County Clerk's Office is projected to issue approximately 850 marriage licenses in 2026, representing an estimated 6.25% increase over the 800 marriage licenses issued in 2025. 115 Page 118 of 261 Based on current activity, the County Clerk's Office projects issuing approximately 2,180 passport applications and taking approximately 2,267 passport photos in 2026. This represents an estimated 9.8% decrease in passport applications and an 11.1% decrease in passport photos compared to 2025. The decline in passport applications and passport photos appears to reflect a return to more typical pre- pandemic activity levels following the unusually high demand experienced during and immediately after the COVID-19 pandemic. Notably, 2023 and 2024 recorded the highest number of passport applications and passport photos processed by the County Clerk's Office, making the recent decline consistent with a normalization of demand rather than an unexpected reduction in service activity. 116 Page 119 of 261 The 2 027 calendar year is anticipated to be a lighter election year compared to 2026. The only regularly scheduled statewide election is the April 6, 2027 Spring Election, which will include the election of a Wisconsin Supreme Court Justice and Court of Appeals Judge, in addition to local municipal offices and school district positions. If necessary, a Spring Primary will be held on February 16, 2027. There are no scheduled statewide or federal fall elections in 2027. As a result, the Elections budget reflects the anticipated reduction in election-related activity while continuing to provide the resources necessary to administer all required elections accurately, securely, and in accordance with Wisconsin election law. Highlights of Department Activities • Election Administration – Spring primary and general election • Issuance of marriage licenses & waivers • Issuance of passport application & passport photos • Now offering digital prints for online passport renewal customers • The County Clerk's Office assisted in the onboarding and orientation of nine newly elected County Board Supervisors. This included providing training on the CivicClerk meeting management system, and 117 Page 120 of 261 familiarizing supervisors with County Board procedures and resources to help ensure a smooth transition into office. • Coordinated the sale of seven tax deeded properties ($319,450 total sales) • Continued to provide ongoing support and training to County Board Supervisors, County staff, and department meeting managers in the use of the CivicClerk meeting management system. Throughout the year, the office assisted meeting managers with system navigation, agenda preparation, and continued training to promote consistency, efficiency, and transparency in the County's meeting management process. • The success of the County Clerk's Office is made possible by the dedication and professionalism of Second Deputy County Clerks Patty Thompson and Beth Hiller. Their dependability, teamwork, and commitment to public service are essential to the daily operations of the office. They provide exceptional customer service to residents and visitors. As the first point of contact for many individuals entering the Government Center or calling the County's main telephone line, they serve as a welcoming and knowledgeable resource, answering questions, directing callers to the appropriate departments, and ensuring members of the public receive timely and courteous assistance. Their professionalism, positive interactions with the public, and willingness to assist wherever needed are greatly appreciated and contribute significantly to the high level of service provided by the County Clerk's Office. 2027 Budget Changes • No significant budget changes. Budget Highlights Supporting Department Mission • Continue to provide the personnel, training, and operational resources necessary to fulfill the statutory responsibilities of the office and deliver prompt, courteous, and professional service to the public, County Board, municipal partners, and other units of government. • The County Clerk, County Board & Committees/Commission, Dog Fund and Election budgets support the administration of elections, County Board operations, passport acceptance services, marriage licensing, tax- deeded land sales, records management, and other statutory duties. The budget also provides resources for continued training and support of the CivicClerk meeting management system, ensuring efficient, transparent, and accessible government operations. • The 2027 budget reflects the County Clerk's Office's continued commitment to fiscal responsibility while maintaining the high level of customer service, election integrity, and operational support expected by the residents of St. Croix County. 118 Page 121 of 261 1110 - County Board & Committees/Commissions : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 411 10: General Property Taxes 161,749 155,935 192,946 144,709 194,697 195,697 - 196,783 43310: Other Federal Payment 25,431 - - - - - - - 40000 187,180 155,935 192,946 144,709 194,697 195,697 - 196,783 51110: Salaries 13,918 12,131 16,900 9,823 16,900 16,900 - 17,576 51210: Wages 2,753 2,580 6,656 1,895 8,320 8,320 - 8,653 Total Wages 16,671 14,711 23,556 11,718 25,220 25,220 - 26,229 51410: County Board Per Diem 17,011 16,831 30,000 14,939 30,000 30,000 - 30,000 51420: Committee Per Diem 41,814 33,844 70,000 29,828 70,000 70,000 - 70,000 51510: Social Security 228 278 1,802 145 1,929 1,929 - 2,007 51550: Disability Insurance - - 71 - 76 76 - 76 51560: Workers Compensation 30 38 236 19 177 177 - 177 51580: Life Insurance - - 31 - 33 33 - 33 Total Fringes 59,083 50,991 102,139 44,931 102,214 102,214 - 102,291 Net Wage & Fringe 75,754 65,702 125,695 56,649 127,434 127,434 - 128,520 51910: Staff Development 3,742 4,149 4,000 611 4,500 4,500 - 4,500 52190: Other Professional Services 236 20 240 60 240 240 - 240 52250: Cellular Phone Service 542 542 600 136 - - - - 53110: Postage 1,020 758 1,020 1 1,020 1,020 - 1,020 53130: Managed Print Costs - IT 252 267 900 662 900 900 - 900 53190: Office Supplies 200 - 1,000 4,727 1,000 1,000 - 1,000 53210: Publications & Printing 1,861 2,333 2,500 1,500 2,500 2,500 - 2,500 53230: Subscriptions - - 300 - 300 - - - 53240: Dues & Licenses 1,569 12,881 15,646 14,077 15,646 15,646 - 15,646 53250: Software Subscriptions & Renewals 47,427 15,192 20,000 18,363 20,000 20,000 - 20,000 53310: Employee Mileage 12,612 11,750 14,000 6,725 14,000 14,000 - 14,000 53320: Employee Lodging 4,672 4,452 3,000 1,204 3,000 4,500 - 4,500 53330: Employee Meal Expense - - 200 - 200 - - - 53430: Provided Food Expense 3,537 2,044 3,000 834 3,000 3,000 - 3,000 55180: Liability Insurance 859 974 845 845 957 957 - 957 119 Page 122 of 261 1110 - County Board & Committees/Commissions : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected Operating 78,529 55,361 67,251 49,746 67,263 68,263 - 68,263 Total Expenses 154,284 121,063 192,946 106,395 194,697 195,697 - 196,783 Report Total 32,896 34,872 - 38,314 - - - - 120 Page 123 of 261 1420 - County Clerk : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 411 10: General Property Taxes 219,406 237,353 267,135 200,351 268,225 272,040 - 289,620 46110: Clerk's Fees 177,753 187,510 185,000 132,761 180,000 180,000 - 180,000 40000 397,159 424,863 452,135 333,112 448,225 452,040 - 469,620 51110: Salaries 82,999 97,159 99,798 66,003 102,794 102,794 - 106,905 51210: Wages 156,336 133,503 173,213 100,216 179,168 182,682 - 189,989 51220: Overtime Wages 2,899 1,341 2,500 1,426 2,500 2,500 - 2,500 51240: PTO Pay-Hourly - 5,366 - - - - - - 51310: PTO Incentive 1,008 1,033 1,000 1,091 1,000 1,000 - 1,000 Total Wages 243,242 238,402 276,511 168,735 285,462 288,975 - 300,394 51510: Social Security 17,247 16,794 21,153 11,712 21,838 22,107 - 22,991 51520: Retirement-Employer Share 16,722 16,140 19,587 12,072 20,624 20,878 - 21,713 51530: Dental Insurance 928 1,370 2,820 1,429 2,217 2,217 - 2,217 51540: Health Insurance 75,964 81,720 102,088 58,243 88,831 88,831 - 93,273 51550: Disability Insurance 572 529 819 - 846 856 - 856 51560: Workers Compensation 2,003 2,109 2,297 1,484 1,436 1,450 - 1,450 51580: Life Insurance 318 307 355 243 367 371 - 371 Total Fringes 113,753 118,969 149,119 85,183 136,158 136,710 - 142,871 Net Wage & Fringe 356,996 357,371 425,631 253,918 421,620 425,685 - 443,265 51910: Staff Development - 105 250 - 250 250 - 250 52122: Interpreter Services - 67 500 50 500 500 - 500 52190: Other Professional Services 30 945 50 - 50 50 - 50 52440: Misc. Repair & Maintenance - 17 1,000 - 1,000 1,000 - 1,000 52920: Computer Repair - 14 - - - - - - 53110: Postage 6,581 18,100 7,000 (3,574) 7,000 7,000 - 7,000 53130: Managed Print Costs - IT 2,323 2,785 3,200 1,059 3,200 3,000 - 3,000 53190: Office Supplies 3,014 2,627 2,500 1,581 2,500 2,500 - 2,500 53210: Publications & Printing 1,465 1,006 1,000 1,370 1,000 1,200 - 1,200 53230: Subscriptions 180 125 130 146 130 130 - 130 53240: Dues & Licenses 250 - 175 175 175 175 - 175 121 Page 124 of 261 1420 - County Clerk : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53250: Software Subscriptions & Renewals 333 147 150 363 150 150 - 150 53310: Employee Mileage - - 250 - 250 - - - 53320: Employee Lodging - 252 500 - 500 500 - 500 53330: Employee Meal Expense - - 250 - 250 250 - 250 53350: Employee Other Expenses - - 100 - 100 100 - 100 53420: Medical Supplies - 74 - - - - - - 53430: Provided Food Expense 95 - - - - - - - 53440: Operating Supplies 5,494 5,369 7,000 6,277 7,000 7,000 - 7,000 53910: Other Supplies and Expenses - 95 - - - - - - 53920: Cell Phones & Accessories 166 - - - - - - - 53930: Software Purchased - 209 200 - 200 200 - 200 55180: Liability Insurance 1,839 1,989 2,249 2,249 2,350 2,350 - 2,350 Operating 21,770 33,927 26,504 9,696 26,605 26,355 - 26,355 Total Expenses 378,765 391,298 452,135 263,614 448,225 452,040 - 469,620 Report Total 18,394 33,565 - 69,498 - - - - 122 Page 125 of 261 1421 - County Clerk Dog Fund : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 46110: Clerk's Fees 21,422 21,408 20,000 16,598 20,000 20,000 - 20,000 40000 21,422 21,408 20,000 16,598 20,000 20,000 - 20,000 Total W ages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 53130: Managed Print Costs - IT 200 213 200 7 200 200 - 200 53210: Publications & Printing 102 97 200 97 200 200 - 200 53440: Operating Supplies 1,337 1,102 1,100 - 1,100 1,100 - 1,100 53915: Dog License 17,980 17,486 18,500 13,802 18,500 18,500 - 18,500 Operating 19,618 18,898 20,000 13,905 20,000 20,000 - 20,000 Total Expenses 19,618 18,898 20,000 13,905 20,000 20,000 - 20,000 Report Total 1,803 2,509 - 2,692 - - - - 123 Page 126 of 261 1440 - Elections : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 411 10: General Property Taxes 106,500 59,050 85,500 64,125 45,200 45,200 - 45,200 47410: General Government Support Cty Depts 18,600 26,597 24,000 23,413 24,000 24,000 - 24,000 40000 125,100 85,647 109,500 87,538 69,200 69,200 - 69,200 Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 52190: Other Professional Services 600 300 600 550 300 300 - 300 53110: Postage - - 200 - 200 200 - 200 53130: Managed Print Costs - IT 764 255 1,000 951 1,000 1,000 - 1,000 53190: Office Supplies 1,126 1,153 5,000 3,950 5,000 5,000 - 5,000 53210: Publications & Printing 37,981 38,765 35,000 4,277 35,000 35,000 - 35,000 53310: Employee Mileage 821 783 600 483 600 600 - 600 53330: Employee Meal Expense 79 - 100 - 100 100 - 100 53430: Provided Food Expense 39 130 - 55 - - - - 53440: Operating Supplies 74,294 14,077 65,000 63,202 25,000 25,000 - 25,000 53910: Other Supplies and Expenses 90 - 2,000 179 2,000 2,000 - 2,000 Operating 115,795 55,464 109,500 73,647 69,200 69,200 - 69,200 Total Expenses 115,795 55,464 109,500 73,647 69,200 69,200 - 69,200 Report Total 9,305 30,184 - 13,891 - - - - 124 Page 127 of 261 Department Overview 2027 Requested Budget Human Resources – 1430 Mission Statement To provide leadership and guidance in the development, implementation, and equitable administration of policies and practices, which add value to St. Croix County and its employees, elected officials and department heads. The Human Resources Department strives for improved employee welfare, empowerment, growth, and retention, while assuring compliance with County policies, labor contracts, and all other federal and state personnel management regulations. Service and Operational Trends 71 22 11 39 96 20 2 46 65 22 14 50 89 18 6 27 83 6 6 39 88 14 8 25 0 20 40 60 80 100 120 Resignations Retirements Dismissals Temporary Employee Terminations 2020 2021 2022 2023 2024 2025 100 1300 115 26113 1128 101 18120 1444 171 35101 1270 163 5573 1057 164 32116 1242 176 49 0 500 1000 1500 2000 Recruitments Applications Total Hires Internal Hires Recruitment/Hiring 2020 2021 2022 2023 2024 2025 125 Page 128 of 261 Highlights of Department Activities The Human Resources Department provides strategic leadership and operational support to ensure the County attracts, develops, and retains a qualified workforce while maintaining compliance with federal and state employment laws, County policies, and collective bargaining agreements. Key department activities include: • Talent Acquisition & Workforce Planning: Recruiting, hiring, onboarding, and retaining qualified employees while supporting workforce planning and organizational needs. • Compensation & Classification Administration: Maintaining job descriptions, conducting market wage analyses, administering the County's classification and compensation plan, and promoting internal equity. • Employee & Labor Relations: Providing guidance on employee relations, investigations, performance management, disciplinary actions, contract administration, and collective bargaining. • Leave Administration & Regulatory Compliance: Administering FMLA, ADA, workers' compensation, unemployment, and other employment laws while ensuring compliance with applicable regulations. • Benefits Administration: Managing employee benefit programs and educating employees on available benefits and wellness resources. • Training & Leadership Development: Delivering onboarding, supervisor development, leadership training, compliance education, and professional development opportunities. • Policy Development & Organizational Support: Developing and maintaining personnel policies, advising departments on employment matters, and supporting organizational effectiveness. • HR Technology & Process Improvement: Maintaining HR business processes, testing and implementing ERP/HRIS enhancements, improving workflows, and utilizing workforce data to support decision-making. 2027 Budget Changes • Incremental increases for professional services and technology licenses and subscriptions. Budget Highlights Supporting Department Mission The Human Resources budget primarily funds personnel and professional resources that provide centralized human resource services to all County departments. These investments strengthen organizational effectiveness, promote legal compliance, support employees and supervisors, and reduce organizational risk. 126 Page 129 of 261 • Workf orce Support: The Human Resources Department budget primarily supports personnel who provide recruitment, employee relations, benefits administration, leave management, compensation administration, training, policy development, and regulatory compliance services to all County departments. This investment allows departments to focus on delivering public services while ensuring consistent employment practices and minimizing organizational risk. • Employee & Leadership Development: Funding supports ongoing employee orientation, supervisor development, leadership training, compliance education, and professional development. The Training & Development Specialist continues to expand internally developed training programs, reducing reliance on external vendors while providing consistent, County-specific training. • Compensation Strategy & Workforce Planning: Budgeted funds support ongoing maintenance of the County's classification and compensation system, market wage analyses, job evaluation, and workforce planning initiatives that promote competitive compensation, internal equity, and responsible stewardship of taxpayer resources. • Recruitment & Workforce Sustainability: Funding support recruitment activities, applicant screening, background investigations, onboarding, and employment outreach to help departments fill critical positions and maintain service levels in an increasingly competitive labor market. • Operational Support & Process Improvement: The budget supports technology, software subscriptions, and business process improvements that increase efficiency, improve access to HR services, reduce administrative burden, and enhance decision-making through reliable workforce data. • Employment Compliance & Risk Management: Resources support compliance with federal and state employment laws, benefit plan requirements, County policies, and collective bargaining agreements while providing guidance to departments on complex employment matters. These efforts reduce legal and financial risk and promote consistent employment practices throughout the organization. 127 Page 130 of 261 1430 - Human Resources : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 551,792 621,340 658,967 494,225 674,920 686,056 - 717,451 40000 551,792 621,340 658,967 494,225 674,920 686,056 - 717,451 51110: Salaries 369,733 446,058 557,131 309,349 581,800 593,208 - 616,937 51140: PTO Pay-Salaried 3,306 - - - - - - - 51210: Wages 57,578 73,631 - 49,983 - - - - 51310: PTO Incentive - 1,901 2,000 3,011 2,000 2,000 - 2,000 Total Wages 430,617 521,590 559,131 362,343 583,800 595,208 - 618,937 51510: Social Security 32,479 38,204 42,774 26,302 44,661 45,533 - 47,355 51520: Retirement-Employer Share 27,405 34,119 40,113 24,384 42,181 43,008 - 44,728 51530: Dental Insurance 579 1,233 2,577 1,653 3,436 3,436 - 3,436 51540: Health Insurance 40,388 67,665 86,248 49,856 82,498 82,498 - 86,623 51550: Disability Insurance 873 1,075 1,671 - 1,745 1,780 - 1,780 51560: Workers Compensation 4,240 5,340 5,571 3,773 4,073 4,152 - 4,152 51580: Life Insurance 465 623 724 456 756 771 - 771 Total Fringes 106,429 148,257 179,679 106,424 179,349 181,178 - 188,844 51599: Interdepartmental Wage & Fringe (127,751) (158,471) (170,659) (170,659) (181,491) (181,491) - (181,491) Net Wage & Fringe 409,294 511,376 568,151 298,107 581,659 594,895 - 626,290 51910: Staff Development 1,154 1,438 6,000 818 6,000 5,000 - 5,000 52116: Consultant Fees - - 1,000 - 1,000 1,000 - 1,000 52125: Purchased Services 12,400 53,418 39,000 33,482 39,000 39,000 - 39,000 52190: Other Professional Services 14,853 18,626 13,500 10,276 14,000 14,000 - 14,000 52250: Cellular Phone Service 495 549 600 366 600 600 - 600 52990: Other Contractual Services 11,575 10,799 13,700 8,628 13,700 13,700 - 13,700 53110: Postage 141 158 250 78 250 250 - 250 53130: Managed Print Costs - IT 315 323 500 507 500 500 - 500 53190: Office Supplies 253 82 400 80 400 400 - 400 53220: Advertising/Promotion 182 124 1,000 - 1,000 500 - 500 53230: Subscriptions 424 - 500 - 500 500 - 500 53240: Dues & Licenses 1,263 - 1,000 218 1,450 1,450 - 1,450 53250: Software Subscriptions & Renewals 2,674 3,209 3,800 3,310 5,500 5,500 - 5,500 128 Page 131 of 261 1430 - Human Resources : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53310: Employee Mileage 85 783 750 196 750 750 - 750 53320: Employee Lodging - 232 1,000 196 1,000 1,000 - 1,000 53330: Employee Meal Expense - 67 250 56 250 250 - 250 53340: Employee Airfare - - 750 - 750 750 - 750 53350: Employee Other Expenses 112 - 750 40 750 150 - 150 53430: Provided Food Expense - - - 55 - - - - 53440: Operating Supplies 67 1,997 1,000 164 1,000 1,000 - 1,000 53910: Other Supplies and Expenses 481 - 500 308 500 500 - 500 53940: Equipment Purchased - Non Fixed Asset 2,583 - 1,500 405 1,500 1,500 - 1,500 55180: Liability Insurance 2,698 2,957 3,066 3,066 2,861 2,861 - 2,861 Operating 51,755 94,762 90,816 62,249 93,261 91,161 - 91,161 Total Expenses 461,049 606,138 658,967 360,357 674,920 686,056 - 717,451 Report Total 90,743 15,202 - 133,869 - - - - 129 Page 132 of 261 130 Page 133 of 261 Department Overview 2027 Requested Budget Information Technology - 1450 Mission Statement To partner with County departments, state and local agencies to deliver secure, reliable, sustainable, and innovative technology solutions that support effective government operations, protect County information, and enhance services for our employees and citizens. Service and Operational Trends The cost of technology equipment and software continues to be significantly impacted by tariffs, increased demand for AI data center infrastructure, and broader inflationary pressures. During this reporting period, we experienced increases of more than 50% in the cost of some critical infrastructure hardware and operational software. We anticipate these cost pressures will continue into the next budget cycle and beyond. Without corresponding budgetary increases for 2028, these trends may begin to affect our ability to maintain operational readiness, replace aging infrastructure, and implement necessary technology improvements. At the same time, the number of devices managed by the IT Department continues to increase, while the overall number of support tickets has declined year over year. A significant contributor to this reduction has been the redesign of the employee onboarding workflow, which substantially reduced the number of helpdesk requests required to complete the process. While ticket volume has decreased, the number of staff hours dedicated to supporting users has increased. This is attributable in part to an increase in the number of employees supported, as well as the continued deployment of new technologies, systems, and software applications that require additional training, configuration, and ongoing support. The department also continues to expand and modernize its data storage capabilities to meet statutory records retention requirements and accommodate the growing volume of information generated by new and upgraded software systems. Continued investment in storage infrastructure is necessary to ensure that county data remains accessible, secure, and properly retained while supporting the increasing demands placed on our technology environment. The IT Department continues to prioritize the security, reliability, and resilience of our network and computing environment. We maintained and strengthened our cybersecurity defenses through ongoing monitoring, system maintenance, security updates, access controls, and proactive identification of potential threats. These efforts help protect county systems, data, and services from increasingly sophisticated malicious actors. We also continued to advance our technology environment by evaluating and implementing improvements that enhance our ability to detect, prevent, and respond to cybersecurity threats. Security remains an ongoing process, and we continue to adapt our systems, technologies, and practices as the threat landscape evolves. Through continued investment in modern security capabilities, infrastructure improvements, and layered defenses, we are strengthening the county's ability to protect critical systems while maintaining the availability and reliability of services for our employees and the public. 131 Page 134 of 261 Highlights of Department Activities • Replaced helpdesk ticketing system • Completed construction project and installation of IMC Audio Visual equipment • Upgraded redundant power systems at Government Center • Moved secondary data center to new facility • Deployed new firewalls 2027 Budget Changes • Minor increases in software licensing\renewal costs Budget Highlights Supporting Department Mission • We continually seek opportunities to reduce the cost of IT without sacrificing security or customer service 132 Page 135 of 261 1450 - Information Technology : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 2,739,353 2,697,446 2,769,692 2,077,269 2,815,595 2,842,667 - 2,911,060 47310: General Government Other Local Gov 9,472 11,518 8,000 (19) 8,000 8,000 - 8,000 47410: General Government Support Cty Depts - 103,800 115,000 115,000 120,000 120,000 - 120,000 48310: Property Sales Revenue 3,020 12,254 2,500 2,284 2,500 2,500 - 2,500 48610: Miscellaneous Revenue - 1,059 - 73 - - - - 40000 2,751,845 2,826,077 2,895,192 2,194,607 2,946,095 2,973,167 - 3,041,560 511 10: Salaries 650,597 728,396 780,830 512,893 808,848 824,707 - 857,696 51210: Wages 429,884 371,016 375,091 249,313 392,230 399,921 - 415,918 51220: Overtime Wages 163 250 500 - 500 500 - 500 51230: On-Call Wages 12,961 13,115 13,000 8,671 13,000 13,000 - 13,000 51240: PTO Pay-Hourly - 4,668 - - - - - - 51310: PTO Incentive 5,555 5,682 6,000 5,987 6,000 6,000 - 6,000 Total W ages 1,099,159 1,123,127 1,175,421 776,864 1,220,578 1,244,128 - 1,293,114 51510: Social Security 79,642 79,665 89,920 55,582 93,374 95,176 - 98,983 51520: Retirement-Employer Share 75,498 77,424 84,198 55,503 88,057 89,764 - 93,355 51530: Dental Insurance 3,175 4,415 6,523 3,665 5,375 5,375 - 5,375 51540: Health Insurance 241,621 253,353 258,744 165,132 240,208 240,208 - 252,218 51550: Disability Insurance 2,577 2,665 3,468 - 3,603 3,674 - 3,674 51560: Workers Compensation 10,836 11,592 11,559 8,093 8,408 8,572 - 8,572 51580: Life Insurance 1,381 1,544 1,501 1,121 1,551 1,577 - 1,577 Total Fringes 414,730 430,659 455,912 289,096 440,575 444,347 - 463,755 Net Wage & Fringe 1,513,890 1,553,786 1,631,334 1,065,960 1,661,153 1,688,475 - 1,756,868 51910: Staff Development 9,868 4,342 5,000 4,995 5,000 5,000 - 5,000 52125: Purchased Services 54,017 76,025 65,000 11,424 65,000 65,000 - 65,000 52190: Other Professional Services 45,064 6,991 50,000 13,585 50,000 50,000 - 50,000 52240: Telephone/Dictaphone 78,747 73,166 81,000 59,606 85,000 85,000 - 85,000 52250: Cellular Phone Service (2,758) 7,700 5,000 21,281 5,000 5,000 - 5,000 52430: Building Maintenance - 61 - - - - - - 53110: Postage 166 41 100 18 100 100 - 100 53130: Managed Print Costs - IT 8,215 (7,702) 500 14,914 500 500 - 500 133 Page 136 of 261 1450 - Information Technology : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53190: Office Supplies 366 237 500 133 500 500 - 500 53212: Outreach/Education 25 - - - - - - - 53230: Subscriptions - 200 400 200 250 250 - 250 53240: Dues & Licenses - - 250 - 250 - - - 53250: Software Subscriptions & Renewals 752,200 839,529 821,000 721,738 837,000 837,000 - 837,000 53310: Employee Mileage 1,837 1,996 2,000 725 2,000 2,000 - 2,000 53320: Employee Lodging - 1,254 - - - - - - 53330: Employee Meal Expense - 515 - - - - - - 53350: Employee Other Expenses - - 300 - - - - - 53440: Operating Supplies 1,353 2,540 1,000 2,080 2,000 2,000 - 2,000 53470: Fuel Expenses 754 66 300 380 500 500 - 500 53490: Other Operating Supplies 214 898 - - - - - - 53610: Other Repairs and Maintenance Supplies - - - 1,173 - - - - 53910: Other Supplies and Expenses 10 15 - - - - - - 53930: Software Purchased 60 - - - - - - - 53940: Equipment Purchased - Non Fixed Asset 234,054 195,199 215,000 116,712 215,000 215,000 - 215,000 53995: Vehicle Operating Expenses - 33 - - - - - - 55180: Liability Insurance 13,825 14,163 16,508 16,508 16,842 16,842 - 16,842 55310: Rents and Leases 2,496 - - - - - - - Operating 1,200,512 1,217,269 1,263,858 985,471 1,284,942 1,284,692 - 1,284,692 Total Expenses 2,714,401 2,771,056 2,895,192 2,051,431 2,946,095 2,973,167 - 3,041,560 Report Total 37,444 55,021 - 143,176 - - - - 134 Page 137 of 261 Department Overview 2027 Requested Budget Finance Department – 1510 Mission Statement The Finance Department provides a centralized financial management system for general County Government, providing the County Administrator and County Board with financial data and recommendations that contribute to the making of informed financial decisions for St Croix County. Service and Operational Trends - 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 2019 2020 2021 2022 2023 2024 2025 Investment Locations General Capital Bonding LGIP 25,000,000.00 30,000,000.00 35,000,000.00 40,000,000.00 45,000,000.00 50,000,000.00 2019 2020 2021 2022 2023 2024 2025 Gross Wages W-2 Wages -4,000,000.00 -2,000,000.00 0.00 2,000,000.00 4,000,000.00 6,000,000.00 8,000,000.00 10,000,000.00 12,000,000.00 14,000,000.00 2019 2020 2021 2022 2023 2024 2025 Other Revenue Sources Sales Tax Vehicle Registration Investment Income 135 Page 138 of 261 Highlights of Department Activities • Continue improvements to the ERP system and supporting other departments to ensure accurate, reliable financial data. • Work with the new banking partner to transition vendors to ACH or credit card payments, reducing paper checks and improving fraud protection, cost efficiency, and payment timeliness. • In 2025 payroll staff processed $46 million of gross payroll and issued out 905 W-2’s. Payables staff processed 12,646 payments for the year and issued 368 1099’s. 2027 Budget Changes • Reduction of department staffing by 1 FTE through consolidation of financial associate duties. • Increase of $5K to accounting services for Audit costs, consultant fees reduced by $5K by eliminating annual OPEB valuation report and instead working with auditors due to number of participants remaining. • No other significant changes Budget Highlights Supporting Department Mission • Providing consistent support and financial guidance to other departments. • Ensuring compliance with state reporting requirements through an annual external audit, preserving funding and grant eligibility. 136 Page 139 of 261 1510 - Finance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 411 10: General Property Taxes 637,877 659,214 708,595 531,446 748,586 662,577 - 688,227 48610: Miscellaneous Revenue 60 45 100 30 50 50 - 50 48810: Rebates 12,336 16,549 17,500 10,805 16,000 16,000 - 16,000 40000 650,273 675,808 726,195 542,282 764,636 678,627 - 704,277 51110: Salaries 181,336 201,350 209,998 138,852 219,530 223,835 - 232,788 51210: Wages 208,617 193,042 237,914 119,045 246,365 191,015 - 198,655 51220: Overtime Wages 14 76 - 10 100 100 - 100 51240: PTO Pay-Hourly - 1,439 - - - - - - 51310: PTO Incentive 3,997 4,090 4,000 4,311 4,000 4,000 - 4,000 Total W ages 393,964 399,997 451,912 262,219 469,995 418,949 - 435,543 51510: Social Security 28,681 28,265 34,571 18,322 35,955 32,050 - 33,332 51520: Retirement-Employer Share 26,921 27,444 32,250 18,569 33,785 30,084 - 31,287 51530: Dental Insurance 1,586 2,382 3,515 2,328 3,946 3,450 - 3,450 51540: Health Insurance 112,136 136,488 137,292 90,348 157,710 131,425 - 137,996 51550: Disability Insurance 855 954 1,344 - 1,398 1,245 - 1,245 51560: Workers Compensation 3,816 4,134 4,479 2,722 3,261 2,904 - 2,904 51580: Life Insurance 475 554 582 380 606 539 - 539 Total Fringes 174,469 200,221 214,033 132,669 236,660 201,697 - 210,753 51599: Interdepartmental Wage & Fringe (42,260) (45,337) (48,979) (46,779) (50,016) (50,016) - (50,016) Net Wage & Fringe 526,173 554,881 616,965 348,108 656,639 570,630 - 596,280 51910: Staff Development 595 295 2,000 12,791 1,000 1,000 - 1,000 52116: Consultant Fees 2,250 10,000 7,000 2,700 2,000 2,000 - 2,000 52119: Accounting Services 92,566 97,242 90,000 41,134 95,000 95,000 - 95,000 53110: Postage 277 274 500 493 500 500 - 500 53130: Managed Print Costs - IT 915 802 1,000 505 1,000 1,000 - 1,000 53150: Check Printing - 1,968 2,000 2,103 2,000 2,000 - 2,000 53190: Office Supplies 492 195 500 18 500 500 - 500 53240: Dues & Licenses 10 - 100 - - - - - 53250: Software Subscriptions & Renewals 248 - 500 - 200 200 - 200 137 Page 140 of 261 1510 - Finance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53310: Employee Mileage 39 129 250 - 250 250 - 250 53320: Employee Lodging - - 750 - 750 750 - 750 53330: Employee Meal Expense - - 250 - 250 250 - 250 53340: Employee Airfare - - - - - - - - 53350: Employee Other Expenses 476 - 250 - 250 250 - 250 53440: Operating Supplies 93 116 250 69 150 150 - 150 53910: Other Supplies and Expenses 192 187 250 2 250 250 - 250 55180: Liability Insurance 3,715 3,555 3,630 3,630 3,897 3,897 - 3,897 Operating 101,867 114,764 109,230 63,443 107,997 107,997 - 107,997 Total Expenses 628,040 669,645 726,195 411,552 764,636 678,627 - 704,277 Report Total 22,233 6,163 - 130,730 - - - - 138 Page 141 of 261 0000 - Default : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes (14,396,730) (16,347,330) (17,282,443) (12,961,832) (17,972,692) (18,469,249) - (19,099,384) 41120: Tax Increments 250,173 26,152 - - - - - - 41150: Forest Cropland/Managed Forest Taxes 22,134 21,424 15,878 25,258 15,878 20,000 - 20,000 41220: General Sales and Retailers' Discount 12,527,814 13,190,430 13,797,187 6,604,330 14,000,000 14,322,604 - 14,952,739 43410: State Shared Revenues 1,328,147 1,360,579 1,395,542 209,331 1,426,430 1,430,904 - 1,430,904 43430: Other State Shared Taxes 110,222 112,274 107,930 113,281 107,930 112,930 - 112,930 43510: State General Government Grant 150,319 422,454 422,454 422,454 422,454 433,167 - 433,167 48110: Interest Revenue 4,386,531 4,483,184 1,543,452 1,465,277 2,000,000 2,149,644 - 2,149,644 48210: Rent Revenue 17,371 10,234 - - - - - - 48610: Miscellaneous Revenue - 715 - - - - - - 49210: Transfer from General Fund - 500,000 - - - - - - 40000 4,395,981 3,780,115 - (4,121,901) - - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - Operating - - - - - - - - Report Total 4,395,981 3,780,115 - (4,121,901) - - - - 139 Page 142 of 261 140 Page 143 of 261 Department Overview 2027 Requested Budget Treasurer – 1520 Mission Statement Provide service to the public and other units of government in the most fair, efficient and effective manner. The service provided supports the financial health of St. Croix County. Service and Operational Trends • Number of online payments for property tax continues to grow. • Number of parcels paid by wire through third party increased slightly. • Number of Lottery Credit Recipients continues to increase. • Ag Use Conversion revenue is variable. 141 Page 144 of 261 142 Page 145 of 261 Highlights of Department Activities • Continued with transition to new version of tax collection software. • Continued training of new Second Deputy. • Promotion of online property tax payment portal, including QR code on postcard reminders, instruction sheets at counter, and notices on website. • Began transition to new primary depository as approved by Investment Committee. • Began work with Lottery Credit Audit by Wisconsin DOR for upcoming 2026 tax year. 2027 Budget Changes • Requesting new position of a Second Deputy. • Reduction in wages for temporary employees. • Increase in tax collection fees. Budget Highlights Supporting Department Mission • Transitioning to new primary depository to avoid increase in banking fees, with continued robust fraud protection tools. • New position request will meet increased workload and allow for appropriate service to all customers. 143 Page 146 of 261 1520 - County Treasurer : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes (153,082) (114,444) (127,454) (95,591) (10,075) (83,905) - (64,332) 41810: Interest on Taxes 316,304 371,733 310,000 265,801 310,000 330,000 - 330,000 41811: Penalties on Taxes 161,426 191,171 155,000 135,760 155,000 170,000 - 170,000 46120: Treasurer's Fees 156,107 171,243 125,000 131,150 125,000 155,000 - 155,000 48610: Miscellaneous Revenue 29,150 - 12,500 - 12,500 12,500 - 12,500 40000 509,905 619,704 475,046 437,121 592,425 583,595 - 603,168 51110: Salaries 82,999 97,159 99,798 66,003 102,794 102,794 - 106,905 51210: Wages 123,192 125,430 171,242 99,197 244,442 228,870 - 238,025 51220: Overtime Wages 120 203 150 1,200 250 250 - 250 51240: PTO Pay-Hourly 2,433 - - - - - - - 51310: PTO Incentive 1,191 1,458 1,500 1,532 1,500 1,500 - 1,500 Total Wages 209,935 224,250 272,690 167,931 348,985 333,414 - 346,680 51510: Social Security 15,471 16,260 20,861 11,865 26,697 25,506 - 26,526 51520: Retirement-Employer Share 13,403 14,370 15,519 10,595 20,849 21,11 1 - 21,955 51530: Dental Insurance 400 759 1,167 827 2,210 2,210 - 2,210 51540: Health Insurance 48,583 57,864 60,726 42,998 88,831 88,831 - 93,273 51550: Disability Insurance 461 468 813 - 1,042 995 - 995 51560: Workers Compensation 1,757 1,974 2,282 1,493 1,697 1,635 - 1,635 51580: Life Insurance 257 271 352 225 451 431 - 431 Total Fringes 80,333 91,965 101,720 68,003 141,778 140,719 - 147,026 51599: Interdepartmental Wage & Fringe 362 1,852 2,200 - 2,200 - - - Net Wage & Fringe 290,629 318,067 376,611 235,934 492,963 474,133 - 493,706 51910: Staff Development 250 285 1,500 250 1,500 1,500 - 1,500 52115: Maintenance Services 810 765 1,200 - 1,200 1,200 - 1,200 52152: Bank Service Charges 2,458 12,047 6,000 9,693 6,000 6,000 - 6,000 52165: Contracted Security 12,309 12,716 14,000 12,365 14,000 14,000 - 14,000 52250: Cellular Phone Service 542 601 600 366 600 600 - 600 52920: Computer Repair - 14 200 - 200 200 - 200 52990: Other Contractual Services - 37 - - - - - - 53110: Postage 9,550 8,996 10,000 7,800 10,000 10,000 - 10,000 144 Page 147 of 261 1520 - County Treasurer : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53130: Managed Print Costs - IT 4,565 4,222 4,800 1,104 4,800 4,800 - 4,800 53140: Tax Deed & Title Services Expense 2,902 40,377 10,000 37,168 10,000 20,000 - 20,000 53190: Office Supplies 4,092 2,010 4,000 4,854 4,000 4,000 - 4,000 53210: Publications & Printing - 712 900 - 900 900 - 900 53240: Dues & Licenses 100 100 200 100 200 200 - 200 53250: Software Subscriptions & Renewals 7,273 22,152 13,000 12,907 14,000 14,000 - 14,000 53310: Employee Mileage 844 288 600 691 600 600 - 600 53320: Employee Lodging 615 618 1,000 303 1,000 1,000 - 1,000 53330: Employee Meal Expense 156 155 200 113 200 200 - 200 53350: Employee Other Expenses - 457 - - - - - - 53440: Operating Supplies 16,820 16,352 18,000 8,546 18,000 18,000 - 18,000 53510: Repair and Maintenance Supplies 309 324 - - - - - - 53920: Cell Phones & Accessories - 15 - - - - - - 53940: Equipment Purchased - Non Fixed Asset 1,305 - - - - - - - 55180: Liability Insurance 2,181 2,279 2,235 2,235 2,262 2,262 - 2,262 57410: Losses 6,874 25,967 10,000 3,012 10,000 10,000 - 10,000 Operating 73,954 151,488 98,435 101,507 99,462 109,462 - 109,462 Total Expenses 364,584 469,555 475,046 337,441 592,425 583,595 - 603,168 Report Total 145,322 150,148 - 99,680 - - - - 145 Page 148 of 261 146 Page 149 of 261 Department Overview 2027 Requested Budget Facilities Department –1610 Mission Statement Maintain county facilities and surrounding grounds by using skilled employees and modern technology to provide quality, efficient, and cost-effective services. Service and Operational Trends 2023 2024 2025 KW 2345572 2209562 2744667 Cost 248721.01 224249.9 276660.82 0 500000 1000000 1500000 2000000 2500000 3000000 Government Center Energy Usage 147 Page 150 of 261 Highlights of Department Activities • Finalize the Government Center Expansion Project by addressing post-construction issues, system troubleshooting, and project closeout. • Hudson Highway Project, installing and pulling low-voltage wiring and terminating connections for all HVAC equipment, ensuring proper installation and system functionality according to project specifications. • Improve office ergonomics at county facilities beyond the GC Building by repurposing available desks and purchasing ergonomic equipment as needed. • Oversee the replacement of the failed retaining wall at Baldwin Ag Center. 2023 2024 2025 SCCSC 308800 310000 316200 Baldwin 144906 118813 116439 0 50000 100000 150000 200000 250000 300000 350000 Kilowatt hours 2023 2024 2025 SCCSC 30608.05 30699.56 32508.98 Baldwin 17331.36 13683.81 13210.54 0 5000 10000 15000 20000 25000 30000 35000 Energy Costs Service Requests 25% Preventive 45% Grounds 19% Custodial 11% Workorders 148 Page 151 of 261 2027 Budget Changes • Facilities Custodian position transitioned to contracted services because of ongoing hiring challenges. Budget Highlights Supporting Department Mission • Manage contracted services for county facilities including Fire inspections, Elevator maintenance, Generator maintenance, badge access/security systems, custodial services, and snow removal. • Oversee and manage Capital Improvement Projects (CIP) • Oversee the county fleet vehicles, including maintenance and operational support along with manage and maintain county fuel island. • Coordinate with contractors and vendors to ensure quality service and regulatory compliance. • The Facilities Department utilizes a Building Automation System to monitor and control the buildings HVAC and lighting systems; this reduces energy consumption. • The Facilities Department provides ongoing training opportunities to strengthen staff skills, improve technical expertise, and support safe and efficient facility operations 149 Page 152 of 261 1610 - Facilities : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 411 10: General Property Taxes 2,248,991 2,229,286 1,934,956 1,451,217 2,052,995 1,961,071 - 2,009,387 47410: General Government Support Cty Depts - (194) - - - - - - 48210: Rent Revenue 62,840 252,592 336,750 246,197 336,750 362,544 - 362,544 48610: Miscellaneous Revenue 1,228 631 - 667 - - - - 40000 2,313,059 2,482,315 2,271,706 1,698,081 2,389,745 2,323,615 - 2,371,931 511 10: Salaries 176,042 184,688 192,323 127,161 201,065 205,007 - 213,207 51210: Wages 546,802 524,642 594,473 347,882 654,176 618,921 - 643,677 51220: Overtime Wages 21,347 5,687 10,000 4,522 7,500 7,500 - 7,500 51230: On-Call Wages 11,728 10,899 12,000 7,166 12,000 12,000 - 12,000 51240: PTO Pay-Hourly 4,265 8,561 - 2,960 - - - - 51310: PTO Incentive 3,684 3,669 3,750 3,873 3,750 3,750 - 3,750 51320: Uniform Allowance 743 730 - 327 - - - - Total W ages 764,611 738,874 812,546 493,891 878,491 847,178 - 880,135 51510: Social Security 56,029 53,618 62,160 35,657 67,205 64,809 - 67,401 51520: Retirement-Employer Share 51,992 50,214 56,823 35,045 61,971 59,672 - 62,059 51530: Dental Insurance 2,293 3,184 5,484 3,597 7,968 6,984 - 6,984 51540: Health Insurance 163,139 165,497 182,178 117,494 233,875 207,590 - 217,970 51550: Disability Insurance 1,708 1,664 2,360 - 2,566 2,472 - 2,472 51560: Workers Compensation 7,553 7,657 7,868 5,159 5,987 5,768 - 5,768 51580: Life Insurance 949 967 1,023 700 1,112 1,071 - 1,071 51590: Unemployment Comp Charges 1,395 - - - - - - - Total Fringes 285,058 282,801 317,896 197,652 380,683 348,365 - 363,724 51599: Interdepartmental Wage & Fringe (140,980) (156,972) (179,254) (118,137) (260,172) (260,172) - (260,172) Net Wage & Fringe 908,689 864,703 951,189 573,407 999,001 935,371 - 983,687 51910: Staff Development 7,735 1,825 7,500 4,773 7,500 7,500 - 7,500 52190: Other Professional Services 19,927 16,180 14,000 - - - - - 52210: Water & Sewer 51,303 57,086 60,000 27,332 60,000 60,000 - 60,000 52220: Electricity 282,225 334,675 300,000 265,247 330,000 330,000 - 330,000 52230: Gas for Heating 11 1,151 108,169 125,000 84,035 125,000 125,000 - 125,000 52250: Cellular Phone Service 2,125 1,745 5,500 3,023 5,500 5,500 - 5,500 150 Page 153 of 261 1610 - Facilities : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 52420: Grounds Maintenance 22,970 59,821 25,000 19,251 25,000 25,000 - 25,000 52430: Building Maintenance 175,558 202,190 175,000 191,410 200,000 200,000 - 200,000 52930: Refuse Collection Services 31,231 38,367 30,000 18,415 30,000 30,000 - 30,000 52990: Other Contractual Services 335,704 499,938 400,000 318,545 430,000 430,000 - 430,000 53110: Postage 209 145 200 47 50 50 - 50 53130: Managed Print Costs - IT 518 657 930 428 600 600 - 600 53190: Office Supplies 270 459 500 350 500 500 - 500 53240: Dues & Licenses 1,220 505 1,000 430 1,000 1,000 - 1,000 53250: Software Subscriptions & Renewals 1,140 2,314 6,000 6,179 6,000 6,000 - 6,000 53310: Employee Mileage 449 1,290 1,400 698 1,400 1,400 - 1,400 53320: Employee Lodging - 430 1,500 - 1,500 1,500 - 1,500 53330: Employee Meal Expense 142 156 - - - - - - 53350: Employee Other Expenses 1,247 - - 346 - - - - 53420: Medical Supplies - - - 45 - - - - 53430: Provided Food Expense 896 - - - - - - - 53440: Operating Supplies 108,346 85,752 90,000 50,362 90,000 90,000 - 90,000 53450: Uniform Expense/Supplies 12,644 9,080 15,000 6,077 15,000 12,500 - 12,500 53470: Fuel Expenses 15,359 5,237 10,000 5,946 10,000 10,000 - 10,000 53710: Roadway Supplies 17,966 59,461 35,000 26,840 35,000 35,000 - 35,000 53910: Other Supplies and Expenses 190 - - - - - - - 53995: Vehicle Operating Expenses 4,709 1,017 3,500 3,836 3,500 3,500 - 3,500 54470: Plumbing Fixtures - - - 3 - - - - 55180: Liability Insurance 12,465 16,308 13,487 13,487 13,194 13,194 - 13,194 55310: Rents and Leases - 632 - - - - - - Operating 1,217,698 1,503,437 1,320,517 1,047,102 1,390,744 1,388,244 - 1,388,244 Total Expenses 2,126,387 2,368,140 2,271,706 1,620,509 2,389,745 2,323,615 - 2,371,931 Report Total 186,672 114,175 - 77,572 - - - - 151 Page 154 of 261 1565 - Fleet Vehicles : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 47330: Transportation Other Local Gov 155,414 127,275 150,000 81,679 150,000 150,000 - 150,000 47430: Transportation Cty Depts 12,850 12,743 - 2,893 - - - - 40000 168,264 140,018 150,000 84,572 150,000 150,000 - 150,000 Total W ages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 53995: Vehicle Operating Expenses 153,629 140,690 150,000 122,412 150,000 150,000 - 150,000 Operating 153,629 140,690 150,000 122,412 150,000 150,000 - 150,000 Total Expenses 153,629 140,690 150,000 122,412 150,000 150,000 - 150,000 Report Total 14,635 (672) - (37,840) - - - - 152 Page 155 of 261 Department Overview 2027 Requested Budget Highway Department – 3000’s Mission Statement Provide County Highway infrastructure and service to public and other units of government in the most efficient & effective manner. Service and Operational Trends Despite continued investment in preservation activities, the percentage of County highways rated in "Good" condition has declined as construction costs have increased faster than available transportation revenues. 1.1% 2.7% 4.3% 5.3% 6.6% 4.8% 1.6% 2.3% 3.0% 10.6% 21.0% 22.7% 28.7% 38.0% 39.8% 36.9% 32.4% 25.6% 41.3% 33.2% 41.0% 31.2% 31.6% 32.7% 70.2% 59.3% 55.9% 57.8% 61.0% 69.6% 57.1% 64.5% 56.0% 58.2% 47.4% 44.6% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0% 2003 2005 2007 2009 2011 2013 2015 2017 2019 2021 2023 2025 Percentage of Total Miles Rating Year Highway Surface Rating St. Croix County Highways Poor (1-4) Fair (5-6) Good (7-10) 153 Page 156 of 261 5.9 8.4 4.5 5.7 4.4 8.8 7.5 6.0 6.9 5.4 4.8 4.7 5.4 3.8 5.8 3.8 8.5 8.4 4.6 6.27.6 12.7 10.1 9.9 12.4 19.5 12.6 9.0 17.9 14.8 20.4 13.5 12.3 8.9 9.4 15.7 12.1 11.8 19.5 14.0 30.7 42.0 25.1 32.6 34.8 56.3 48.8 50.1 36.5 51.0 51.7 57.0 32.4 32.0 32.9 26.9 21.6 21.5 27.3 33.2 0 10 20 30 40 50 60 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Construction/Paving/Seal-Coat Amounts (miles) Reconstruction Paving Chip-Seal 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 45.0% Winter Maintenance Surface Maintenance Roadside Maintenance Bridge/Drainage Maintenance Safety Permitting/Engineering Support Fleet & Shop Operations & Maintenance Percentage of Maintenance Budget by Activity (5-Yr Average) 154 Page 157 of 261 The Depa rtment continues to attempt to increase expenditure in construction to improve pavement surface ratings while maintaining routine maintenance activities. Administration, 13.8% Maintenance of CTHS, 48.9% CTHS Construction, 37.3% HWY Department-10 YR Average Expense Breakdown (County System Only) Administration, 12.2% Maintenance of CTHS, 36.9% CTHS Construction, 51% HWY Department - 2025 Department Expense Breakdown (County System Only) 155 Page 158 of 261 Highlights of Department Activities • State/Federal Funding – Secured outside funding for projects on the County highway system aimed at increasing safety, reliability, and future capacity. • Development/update of the County Highway Five-Year Improvement program with objectives in reducing surface maintenance costs and applying the correct maintenance practice. • Winter Maintenance – Includes plowing, hauling, salt, sand/salt, manufacturing of sand/salt mix, liquids (anti-icing/de-icing) and other miscellaneous activities that support County-wide snow-ice control measures. The Highway Department responds to 35-40 winter weather events during a typical winter. This includes numerous 24-hour plus response events. • Designed, surveyed, and prepared 12.78 miles of construction plans on the County Highway system for the 2026 construction season. • Completed pavement preservation and maintenance activities on all 334 miles of the County Highway system. • Reviewed 113 CSM’s, 7 Plats and completed maintenance of 118 section corners. Accepted and created online survey files on 164 surveys. • Prepared numerous right-of-way surveys, property research, and boundary identifications to support future highway construction, maintenance, and capital improvement projects. • Provided surveying and geospatial support for the County's Geographic Information System (GIS) parcel mapping program by verifying property boundaries, resolving boundary discrepancies, and maintaining accurate parcel mapping. These efforts improve the accuracy of County land records and support assessment, planning, permitting, emergency services, and public access to property information. • Partnered with the Wisconsin Department of Transportation and our local towns/cities/villages to deliver maintenance and construction activities. • Provided maintenance, construction, engineering, surveying and support to numerous County departments, providing cost-effective service. • Processed hundreds of permits, citizen requests, and right-of-way inquiries while maintaining timely customer service. • Continued fleet optimization efforts to improve equipment reliability, extend service life, and reduce long-term replacement costs. • Inspected and managed 182 bridges and 54 locally owned small structures (Structures 6 feet to 20 feet) to ensure public safety and compliance with federal inspection requirements. 156 Page 159 of 261 • Succ essfully completed construction of the new Hudson Highway Facility on schedule and within budget while maintaining uninterrupted Highway operations. 2027 Budget Changes • Transfer of 1 FTE to the Facilities Department as Facilities assumes maintenance responsibility of Highway Facility. • No significant budget changes requested for 2027. The Department continues to absorb inflationary pressures through operational efficiencies and equipment optimization where practical. • Variation in Wisconsin Department of Transportation and local government expenditures on highway maintenance and construction is expected to continue in 2027. Budget Highlights Supporting Department Mission • Continued implementation of the County Highway Safety Action Plan by identifying high-risk intersections, developing preliminary engineering for seven safety projects, and pursuing additional federal grant funding through the Safe Streets and Roads for All Program. • Completed the legal boundary survey for the Wildwood Trail corridor to establish property ownership and define the limits of public right-of-way. This work provides the legal foundation necessary for future trail development while reducing the need for outside consulting services. • Completed 6.2 miles of reconstruction, 14.0 miles of pavement replacement, and 33.2 miles of chip- sealing in 2025. The County Highway System contains approximately 334 miles of County highways. Average life expectancy on an asphalt roadway is 25 years. • Leveraged outside funding for necessary projects on the County highway system. Below is a list of current projects with outside funding: o CTH A – CTH K to W4th Street – Construction Year – 2028 – Fed/State Funding - $5,411,520; County - $1,368,480 o CTH E/CTH I – Construction Year – 2028 – Fed/State Funding - $1,710,000; County - $210,000. o CTH K – 140 th Street to 1 mile West of 160th Street – Construction Year – 2028 – Fed/State Funding - $1,120,000; County - $280,000. o CTH G/CTH T – Construction Year – 2030 – Fed/State Funding - $2,675,128; County - $297,236. o CTH N – CTH B to STH 128 – Construction Year – 2026 – State Funding - $288,000; County - $1,512,000. 157 Page 160 of 261 o CTH X – 145th Avenue to Dunn County Line – Construction Year – 2026 – State Funding - $288,000; County - $1,712,000. o CTH DD – US 63 to 240th Street – Construction Year – 2026 – State Funding - $199.883; County - $850,117. o CTH A – Willow River Bridge to CTH G – Construction Year – 2027 – State Funding - $271,051; County - $648,949. • The Department has secured more than $11 million in state and federal transportation funding for upcoming County Highway projects, significantly reducing the local tax levy required for transportation improvements. • Continued cost-effective maintenance strategies—including pavement markings, enhanced signing, chip sealing, fog sealing, roadside maintenance, and vegetation management—to improve safety while extending the life of existing infrastructure. 158 Page 161 of 261 Highway Fund 650 Summary : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 6,658,595 6,735,257 6,828,841 5,121,631 6,937,096 7,029,645 - 7,152,855 41170: Vehicle Registration Fee 1,684,880 1,784,513 1,695,000 1,092,586 1,800,000 1,800,000 - 1,800,000 43220: Federal Transportation 174,950 260,037 - - - - - - 43530: State Transportation Grant 2,384,959 2,487,184 2,813,800 1,988,716 2,813,800 2,813,800 - 2,813,800 43710: Highway and Bridges 81,708 53,792 52,000 39,000 309,500 309,500 - 309,500 44910: Other Regulatory Permits and Fees 28,700 18,425 25,000 12,200 25,000 25,000 - 25,000 45220: Judgments and Damages 25,511 20,429 - 9,894 - - - - 47230: Transportation - Records & Reports 124,898 189,105 151,000 104,091 190,000 190,000 - 190,000 47231: Transportation - STHS Revenue 3,805,057 4,237,452 4,000,000 2,271,383 4,000,000 4,000,000 - 4,000,000 47232: Transportation - Salt Storage 17,080 11,716 17,000 5,458 17,000 17,000 - 17,000 47233: Transportation - GPL Reimbursement 5,977 11,844 78,000 8,427 9,000 9,000 - 9,000 47234: Transportation - T wo-Way Radios 5,069 4,399 5,000 4,387 5,000 5,000 - 5,000 47235: Transportation - Patrol Superintendent 147,515 190,356 160,000 97,382 190,000 190,000 - 190,000 47236: Transportation - LRIP Administration 7,872 - 7,800 8,083 7,800 7,800 - 7,800 47237: Transportation - Equipment Storage 390,651 386,531 391,000 319,126 391,000 391,000 - 391,000 47330: Transportation Other Local Gov 6,500,807 6,326,677 6,900,000 4,574,754 6,900,000 6,900,000 - 6,900,000 48310: Property Sales Revenue 325,734 135,628 150,000 202,605 150,000 150,000 - 150,000 48410: Insurance Recoveries - 228,049 - 253,284 - - - - 48610: Miscellaneous Revenue 37,824 65,578 - 26,107 - - - - 40000 22,407,787 23,146,973 23,274,441 16,139,112 23,745,196 23,837,745 - 23,960,955 51110: Salaries 543,505 452,879 675,027 466,560 724,563 738,770 - 768,321 51140: PT O Pay-Salaried - 15,594 - - - - - - 51210: Wages 5,473,729 5,286,021 5,592,430 3,596,806 5,760,986 5,873,946 - 6,108,904 51220: Overtime Wages 304,227 396,955 375,000 243,687 375,000 375,000 - 375,000 51240: PTO Pay-Hourly 36,946 15,946 - 12,768 - - - - 51310: PTO Incentive 14,023 26,114 25,000 19,306 25,000 25,000 - 25,000 51320: Uniform Allowance 13,244 12,972 15,000 6,050 15,000 15,000 - 15,000 Total Wages 6,385,673 6,206,480 6,682,457 4,345,177 6,900,548 7,027,716 - 7,292,225 51410: County Board Per Diem - 75 - - - - - - 51505: Fringe Benefits-ILC (5,737) (7,208) - (2,549) - - - - 51510: Social Security 448,177 457,275 511,208 311,228 527,892 537,620 - 559,125 51520: Retirement-Employer Share 413,080 429,207 469,198 305,289 488,140 497,156 - 517,042 159 Page 162 of 261 Highway Fund 650 Summary : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 51530: Dental Insurance 15,324 23,512 37,028 25,566 39,879 39,879 - 39,879 51540: Health Insurance 1,542,955 1,585,968 1,683,595 1,151,618 1,697,765 1,697,765 - 1,782,653 51550: Disability Insurance 13,245 13,891 18,802 - 19,457 19,838 - 19,838 51560: Workers Compensation 106,930 116,510 110,883 80,798 109,857 112,01 1 - 112,011 51580: Life Insurance 7,281 8,011 8,148 5,828 8,426 8,587 - 8,587 51590: Unemployment Comp Charges 3,438 694 - 704 - - - - Total Fringes 2,544,693 2,627,935 2,838,862 1,878,483 2,891,414 2,912,856 - 3,039,135 51599: Interdepartmental Wage & Fringe - - - - 82,759 82,759 - 82,759 Net Wage & Fringe 8,930,366 8,834,416 9,521,319 6,223,660 9,874,722 10,023,331 - 10,414,119 51910: Staff Development 12,920 10,453 10,000 8,816 10,000 10,000 - 10,000 52116: Consultant Fees - - 7,000 - - - - - 52119: Accounting Services 7,350 - 7,000 - - - - - 52125: Purchased Services 8,610 7,570 10,000 5,925 10,000 10,000 - 10,000 52190: Other Professional Services 14,111 6,380 10,000 3,636 10,000 10,000 - 10,000 52210: Water & Sewer 16,606 17,137 18,000 6,440 18,000 18,000 - 18,000 52220: Electricity 86,434 85,992 90,000 72,262 90,000 90,000 - 90,000 52230: Gas for Heating 44,555 60,132 65,000 49,980 65,000 65,000 - 65,000 52240: Telephone/Dictaphone 744 688 1,000 2,833 1,000 1,000 - 1,000 52250: Cellular Phone Service 11,496 13,718 12,000 7,747 12,000 12,000 - 12,000 52251: Data Line Fees 5,395 5,318 7,000 3,026 7,000 7,000 - 7,000 52252: Internet Fees 473 - 600 - - - - - 52430: Building Maintenance 125,655 106,803 134,000 116,277 134,000 134,000 - 134,000 52440: Misc. Repair & Maintenance 3,200 - 4,000 1,143 4,000 4,000 - 4,000 52930: Refuse Collection Services 2,951 4,073 3,000 2,628 3,000 3,000 - 3,000 53110: Postage 258 249 250 646 250 250 - 250 53130: Managed Print Costs - IT 2,615 2,140 3,000 1,367 3,000 3,000 - 3,000 53190: Office Supplies 5,191 3,917 4,500 2,395 4,500 4,500 - 4,500 53210: Publications & Printing 637 669 700 218 700 700 - 700 53212: Outreach/Education 1,074 2,561 1,700 630 1,700 1,700 - 1,700 53220: Advertising/Promotion 277 2,245 300 393 300 300 - 300 53240: Dues & Licenses 3,694 5,712 3,700 11,456 10,000 10,000 - 10,000 53250: Software Subscriptions & Renewals 68,512 71,049 70,000 44,956 70,000 70,000 - 70,000 53310: Employee Mileage 1,778 296 1,800 - 1,800 1,800 - 1,800 160 Page 163 of 261 Highway Fund 650 Summary : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53320: Employee Lodging 9,609 6,268 8,400 4,805 8,400 8,400 - 8,400 53330: Employee Meal Expense 2,436 530 2,500 343 2,500 2,500 - 2,500 53340: Employee Airfare 1,229 427 1,000 1,271 1,000 1,000 - 1,000 53350: Employee Other Expenses 4,219 520 4,000 299 4,000 500 - 500 53420: Medical Supplies - 306 100 - 100 100 - 100 53430: Provided Food Expense 1,995 3,633 2,000 2,164 2,000 2,000 - 2,000 53440: Operating Supplies 188,511 379,803 400,000 351,978 400,000 400,000 - 400,000 53450: Uniform Expense/Supplies 8,931 8,044 9,000 7,381 9,000 9,000 - 9,000 53470: Fuel Expenses 506 672 500 306 500 500 - 500 53510: Repair and Maintenance Supplies 109 212 3,000 1,012 3,000 3,000 - 3,000 53710: Roadway Supplies 6,321,129 5,852,693 5,576,761 3,936,252 5,682,413 5,629,853 - 5,362,275 53910: Other Supplies and Expenses 1,258 1,455 1,200 1,702 1,200 1,200 - 1,200 53940: Equipment Purchased - Non Fixed Asset 9,268 3,408 9,000 3,675 9,000 9,000 - 9,000 53995: Vehicle Operating Expenses 46 - - - - - - - 54430: Wood Products 1,386 - - - - - - - 55180: Liability Insurance 175,000 185,000 190,000 190,000 210,000 210,000 - 210,000 55310: Rents and Leases 4,652,091 5,519,591 4,700,000 3,815,542 4,700,000 4,700,000 - 4,700,000 55410: Depreciation and Amortization 2,309,204 2,562,307 2,310,000 269,859 2,310,000 2,310,000 - 2,310,000 59100: Cost Allocations-Sales (14,676,042) (14,575,022) (14,430,000) (9,763,310) (14,430,000) (14,430,000) - (14,430,000) 59101: Small Tools Allocations 14,208 323 - 2,629 - - - - 59102: Records & Reports Allocations (3,809) 427 - (26) - - - - 59103: Journal Allocations 3,582,274 4,008,977 3,986,11 1 2,722,044 3,986,111 3,986,11 1 - 3,986,111 59104: Materials Allocations 7,907,828 7,877,762 7,500,000 4,993,382 7,500,000 7,500,000 - 7,500,000 59105: V oucher Allocations 3,110,643 1,522,875 3,100,000 1,028,969 3,100,000 3,100,000 - 3,100,000 59106: Building & Grounds Allocations - - - - - - - - 59107: Equipment Storage Allocations - - - - - - - - 59109: Inventory Adjustments (52,943) (63,224) (60,000) (39,947) (60,000) (60,000) - (60,000) 59200: Overhead (20,859) (65,427) (25,000) - (25,000) (25,000) - (25,000) 59300: Core Credits (514) (636) - (1,552) - - - - 59400: WRS Pension Allocation (84,068) 187,310 - - - - - - Operating 13,888,180 13,825,336 13,753,122 7,871,552 13,870,474 13,814,414 - 13,546,836 Total Expenses 22,818,546 22,659,752 23,274,441 14,095,211 23,745,196 23,837,745 - 23,960,955 Report Total (410,759) 487,222 - 2,043,901 - - - - 161 Page 164 of 261 Administration 1,395,889$ 1,338,153$ 1,416,274$ 1,422,347$ 1,346,711$ 1,465,000$ 1,500,000$ Maintenance of CTHS 3,873,752$ 4,398,135$ 3,836,578$ 3,697,650$ 4,086,746$ 4,690,500$ 4,704,000$ County Aid Bridge Program 59,843$ 204,292$ 103,254$ 102,389$ 90,620$ 52,000$ 309,500$ CTHS Construction 4,059,779$ 4,302,780$ 5,151,193$ 6,017,596$ 5,644,934$ 5,575,209$ 5,891,140$ Pits & Quarries/Buildings and Grounds/Machinery 692,106$ 8,027$ (130,186)$ 969,551$ 376,690$ Local Governments & Departments 5,859,428$ 6,221,681$ 7,398,248$ 6,689,354$ 6,531,487$ 6,900,000$ 6,900,000$ State of Wisconsin 3,577,181$ 3,714,131$ 3,743,367$ 3,948,939$ 4,466,913$ 4,565,732$ 4,500,000$ Revenues State of Wisconsin - Transportation Aids 2,365,418$ 2,356,466$ 2,381,934$ 2,384,959$ 2,487,184$ 2,335,000$ 2,400,000$ County Appropriations & Transfers 6,112,201$ 6,210,432$ 6,524,397$ 6,658,595$ 6,735,257$ 6,828,841$ 6,996,540$ County Aid Bridge Program - County 55,250$ 35,790$ 13,946$ 81,708$ 53,792$ 26,000$ 309,500$ Vehicle Registration Fee 860,137$ 859,426$ 875,491$ 1,684,880$ 1,784,513$ 1,695,000$ 1,800,000$ CHIP/CHIPD/Flood/SS4A 154,020$ 722,761$ 112,872$ 771,795$ 450,611$ 478,800$ 413,800$ WisDOT System - State of Wisconsin 3,831,018$ 4,511,771$ 3,999,303$ 3,907,274$ 4,840,831$ 4,809,800$ 4,809,800$ Permits & Fees 13,580$ 28,725$ 31,200$ 28,700$ 18,425$ 25,000$ 25,000$ Insurance Recoveries -$ 786,594$ 20,429$ Local Governments & Departments 5,922,267$ 6,422,120$ 7,129,256$ 6,500,807$ 6,326,677$ 6,900,000$ 6,900,000$ Property Sales/Miscellaneous Revenues 275,014$ 215,966$ 312,150$ 389,068$ 400,126$ 150,000$ 150,000$ 23,248,441$ 2024 22,847,826$ 22,407,787$ 2025 22,544,102$ 23,117,845$ 2023 21,518,727$ 22,167,142$ 19,517,978$ 19,588,906$ 2022 20,187,199$ 21,363,457$ 2027 Budget 23,804,640$ 2021 2026 Budget 23,248,441$ 23,804,640$ St. Croix Highway Department - 2027 Proposed Budget & Previous Year Recap Total Revenues Expenses Total Expenditures 162 Page 165 of 261 General Surface Maintenance $458,132 $301,725 $545,056 $668,022 $520,892 $425,000 $500,000 Shoulder Maintenance $171,115 $107,057 $203,870 $192,611 $276,509 $175,000 $200,000 Surveillance $72,218 $71,566 $87,041 $100,295 $73,351 $90,000 $85,000 Vegetation Control $307,974 $280,432 $166,620 $252,003 $275,900 $250,000 $260,000 Litter Pick-Up $56,068 $46,116 $52,714 $64,873 $69,786 $55,000 $60,000 Deer Pick-Up $4,833 $4,652 $4,408 $4,420 $4,867 $5,000 $5,000 Miscellaneous $5,765 $8,859 $3,252 $9,370 $3,431 $7,500 $7,000 Drainage Maintenance $346,030 $150,851 $90,606 $60,079 $51,241 $135,000 $140,000 Beamguard/Safety Appurtenances $14,159 $36,311 $27,867 $29,656 $40,579 $30,000 $30,000 Signs/Pavement Markings $321,740 $272,496 $337,001 $324,485 $371,122 $340,000 $350,000 Safety/Training/Safety Committee $83,735 $156,477 $196,893 $221,935 $231,598 $215,000 $200,000 Implements of Husbandry Expense $2,118 $2,193 $1,526 $2,601 $2,172 $2,000 $2,000 Rustic Roads $17,110 $10,489 $49,741 $21,518 $9,229 $25,000 $23,000 Bicycle Routes/ATV Routes $0 $0 $0 $0 $0 $1,000 $500 Driveway Permitting Expense $16,404 $14,034 $10,306 $13,912 $7,416 $15,000 $15,000 Utility Permitting Expense $16,661 $24,435 $25,983 $31,019 $9,377 $31,000 $25,000 Adopt-a-Highway $1,808 $3,074 $2,719 $2,633 $3,787 $1,500 $1,500 CTH Blacktop Inventory & Operation $0 $0 $0 $0 $0 $2,500 $0 CTH Coldmix Inventory $25,357 $14,543 $34,275 $4,100 $10,382 $25,000 $20,000 Bridge Repair/Inspection $31,418 $27,130 $49,403 $24,157 $46,635 $35,000 $30,000 County - 6-20 Culvert Inspections $0 $0 $0 $31,799 $7,735 $0 $0 Chip-Seal $662,241 $785,870 $876,372 $1,235,870 $932,960 $975,000 $950,000 Winter Maintenance $1,258,868 $1,919,826 $1,674,456 $868,822 $1,279,312 $1,600,000 $1,600,000 Storage Allocation $0 $160,000 $250,000 $250,000 $250,000 $250,000 $200,000 General Maintenance - Total $3,873,752 $4,398,135 $4,690,111 $4,414,180 $4,478,281 $4,690,500 $4,704,000 2027 Budget General Maintenance - 2027 Requested Budget Breakdown 2026 BudgetItem 20252024202320222021 163 Page 166 of 261 Length Miles 2027 CTH DD 240th Street CTH D 4 410 $1,275,000 3.02 Recondition $1,003,948 $271,052 - $1,275,000 CHI 2027 CTH YY CTH Y US 63 3 150 $790,000 1.60 Reconstruction/Widen $790,000 - - $790,000 - 2027 CTH E US 63 240th Street 5 1022 $1,175,000 2.79 Recondition $1,175,000 - - $1,175,000 - 2027 RR#3 CTH E STH 128 4 50 $0 3.60 Reconstruction/Widen $1,620,000 - - - 2027 CTH E/CTH I RAB - - $1,920,000 0.10 Reconstruction $210,000 $1,710,000 - $1,920,000 HSIP 2027 CTH D Bridge - 1198 $600,000 0.05 Reconstruction $600,000 - - $600,000 - Funding Detail ADT Estimated Cost Funding NotesTotalImprovement Type County WisDOT/F ederal OtherYear Highway From To Paser Rating 164 Page 167 of 261 Cylon 222nd Avenue - Boe 10,000$ 5,000$ 5,000$ Eau Galle 30th Avenue - Pecilunas 14,000$ 7,000$ 7,000$ Glenwood 130th Avenue - Schwartz 44,000$ 22,000$ 22,000$ Erin Prairie 140th Avenue - Clemas 14,500$ 7,250$ 7,250$ Erin Prairie 140th Avenue - Kamm 20,000$ 10,000$ 10,000$ Kinnickinnic Valley View Road - Van Beek 45,000$ 22,500$ 22,500$ Richmond 140th Avenue - Raymond 110,000$ 55,000$ 55,000$ Springfield 280th Street - Dorwin 15,000$ 7,500$ 7,500$ Springfield 90th Avenue - McKenzie 25,000$ 12,500$ 12,500$ Stanton 200th Avenue - Beguinn 12,000$ 6,000$ 6,000$ 309,500$ 154,750$ 154,750$ TOTALS Town/County-Aid Bridge Construction - State Statue 82.08 St. Croix County, Wisconsin 2027 WHEREAS, the various towns, hereinafter named, have filed petitions for county aid in the construction of bridges under Section 82.08 of the Wisconsin Statutes; and WHEREAS, the county share of the cost for these bridges is as follows: Total Cost Local Government Amount County Levy AmountTown Bridge 165 Page 168 of 261 July 23, 2026 85TH ST 70TH AVE HANLEYRD 95TH ST IVY GREEN E BOUNDARYRD 2NDST S PIONEERRD ASPEN DR DAYUSE DR 214TH AVE REEDST 192ND AVE 129TH ST PRAIRIE RD EDGEWOOD DR 62ND ST QUAIL RUN STAGELINE RD 121ST AVE NMAINST 141ST AVE 280TH ST BRAVEDR 129TH ST 122NDST PINE RIDGE TER 146TH AVE 11THAVE FOXWAY 174TH ST 187TH AVE MAIN ST LA GRANDEUR RD PUPCIR MARJORIE ST 1ST ST CHARLOTTE ST WILSONST S 2ND ST 3RDST LOKHORST ST 224THST 3RDST 126TH ST MAIN ST LIBERTYRD 167THST RED BRICKRD PINE VIEW TRL 220TH AVE 100TH AVE 93RD ST DEPOTST MAPLE ST BRADY LN WILSON ST 13TH STS WESTST VALLEYCT OAK ST YOUNG RD 6TH AVE 92ND ST MAIN ST 157TH AVE 233RD ST 153RDST E 2NDST TOWERST 3RDST W 5TH ST 155TH AVE 10THSTN 230TH ST OMAHACT 144TH ST SURREYRIDGE TRL 9 6TH S T HIGHLANDERTRL MAPLE ST W 218TH AVE 131ST AVE 84TH AVE 7TH ST DAWES PL WILLOWRIDGE I 99TH ST 109TH AVE 147TH AVE 116TH ST LABARGERD ANDERSEN SCOUT CAMP TRL 130TH ST 215TH ST W RICHMOND WAY 153RD AVE WISCONSIN DR STENE DR 184THAVE LAURELAVE 126THST 224TH AVE 87TH ST TIMMRD 222NDST VALLEY VIEW DR 4TH AVE 95TH ST CUDDCIR CROSBY DR 57THAVE 115TH AVE JEWELLST 60TH AVE 66TH AVE TULIP LN 198TH AVE E 6TH ST 24TH ST OMAHA RD 7TH ST 164THST S CARMICHAEL RD 5TH AVE PARK ST W 20TH AVE FRASER LN 114TH AVE 119TH AVE 74TH AVE 47TH AVE 114THST 127THST 140TH AVE SOUTH ST W OTTER WAY 217TH AVE JACOBS LN BAKER RD 112THST CHERRYHILL LN 72ND AVE MOUND VIEW RD 25THST DOVELN 160TH ST 134TH AVEOLDEW 72ND AVE BAER DR 217THST COURT ST 191STST ALTONLN TANNEYLN 97TH AVE 80TH AVE 64THST 57THST PETERLN BEACH DR W 6TH ST TROUT BROOKRD W 8TH ST NELSONFARM RD 60TH AVE 150TH AVE GALAHADRD N 171STST WINTERST N 257THST 5TH AVE TOWNS VALLEYRD WERTRD OLD HIGHWAY 35 S 178THST 145TH AVE 106THST 78TH AVE 320THST ROSS RD 156TH ST DAKOTA AVE STAR LN 138THAVE 154TH AVE OLDCEMETERYRD 62ND ST VINE ST 221ST AVE 85TH ST 235TH ST DUNN-STCROIX RD 70TH AVE 59TH AVE 135TH AVE 68TH ST GLENNA DR 96TH AVE GREEN MILL LN WALSH RD 100TH ST 110THST 89TH AVE 191ST AVE DELONGRD TRIBUTE PKWY 148TH AVE JOHNSON ST RIVERSIDEDR N 236TH AVE 45TH AVE 292ND ST 220TH AVE 56TH AVECREST CRV CEDAR ST 216TH AVE LARSEN LN 128TH AVE 167TH ST 70TH AVE 300TH ST 108THST 109THST 135THST 86TH AVE 252NDST BRAKKE DR 140TH AVE 53RD ST HILLARY FARMRD HILLTOPRDG PAQUINDR HEISER ST PAPERJACK DR 62NDST 203RDST 76TH ST 180TH AVE NORD LN 32ND AVE 250TH ST PRAIRIELN RIVERVIEW ACRES RD ORIOLE LN 225TH ST 66TH AVE 23RDST 162ND AVE 30TH AVE 8TH AVE 85TH AVE HUPPERT ST 154TH ST LEGACY PKWY VALLEY VIEW TRL 164TH AVE 85TH AVE 15TH ST 120TH ST 177TH ST 166TH AVE TWIN SPRINGS RD 193RD ST PERCH LAKE RD 86TH AVE 190TH ST BENOYDR RIVERVIEW LN COVERD YOST DR 81ST ST BASSLAKE RD 72ND AVE 246TH ST 295TH ST ROHL RD 33RD AVE 230TH AVE 117TH AVE 47THST ONEIL RD 72ND AVE 135TH AVE COULEE TRL 112TH ST AHRENSRD BADLANDS RD 250TH ST 170THAVE WILSON CREEK RD 180TH AVE 235TH AVE 178THAVE 205THAVE STAGSLEAP LN 295TH ST 15TH AVE 72ND ST 20THST SOUTH FORK CIR 115TH ST STEEPLE DR 55TH AVE 76TH ST 197TH ST 93RDST 18TH AVE 257TH ST SCOTTRD 96TH AVE MITCHELL RD 100TH AVE 107TH ST 240TH ST 205TH ST GLENMONT RD AWATUKEETRL 175TH AVE CARDINAL DR EAST COVE RD 220TH AVE 200TH AVE CHINNOCK LN 203RD ST 122NDST 155TH AVE S IL W ACO R D 76TH AVE SALISHANDR 192ND ST QUARRYRD 108TH AVE 50THST 270THST 42ND ST 107THAVE 210TH AVE 110TH ST 55TH AVE 175TH AVE 210TH ST PINETREERD 45TH ST DRYRUN RD OLD E E 32ND AVE PECAN LN 240TH ST 290TH ST RIVER RDN WINDINGTRAIL RD APPLERIVER LN 100THST 105TH ST BRIANA LN 158TH AVE 22ND AVE 250TH ST POLK SAINT CROIX RD 330TH ST SADIE'S LN 50THST 145TH AVE FAIRHOMERD LINDSAYRD GILBERT RD 260TH ST 255TH ST 60TH ST 207TH AVE 195TH ST 20TH AVE LUCA LN 80TH AVE RICE LAKERD SHERWOODFOREST RD RUSTIC RD4 210TH AVE 103RD ST 145TH AVE PHEASANTTRL 54TH ST EASTOAKS TRL 142ND ST 112THST WATERSEDGE DR LIBERTY RDN 100TH ST 45THST 23RD AVE ROLLING HILLSTRL 211TH AVE 60TH AVE 170TH ST 207TH AVE 40TH AVE 217TH AVE 104TH ST 239TH AVE 220TH AVE 54TH ST 96TH AVE 110THST 222ND AVE 84TH ST 8TH AVE 270TH ST 169TH AVE 205TH AVE RIVER RD EMERSONVALLEY DR DUGANRD SOUTHGLOVER RD KRIESEL FARM RD 8 9TH S T 172ND AVE FRONTST S 165TH ST LAGOON DR 190TH ST 70TH ST 320TH ST 60THST SANDY CREEKRD 215THST 63RD ST 50THST 104TH ST 155TH AVE 192ND AVE 83RD ST 290TH ST 174TH AVE 40THST 12TH AVE 40TH ST RALEIGHRD 200TH ST 40TH AVE BRUMMEL RD 42NDST SCHOMMER DR 150TH ST 120TH AVE 160TH ST 307TH ST 200TH ST 90TH AVE RIDGERUN CARLSON LN 62NDST 295TH ST 45TH AVE 99TH ST HALO DR 220TH ST RIVER DR OLD MILL RD 235TH ST CHAPMANDR 180TH AVE PONDEROSA DR 160TH AVE 110TH AVE 53RD AVE 162ND AVE 50TH AVE 78THST 90TH ST 60THST 310TH ST 60TH AVE 232ND AVE 200TH AVE 325TH ST 30TH AVE 27THST HIGHLAND DR 160TH AVE 185THST 170TH AVE 120TH AVE 190TH ST 100TH AVE 180TH ST SKYLINEDR 150TH AVE 170TH AVE 95TH ST 53RD AVE 170TH AVE 160TH AVE TIMBER RD PACKER DR 320THST 70TH AVE §¨¦94 §¨¦94 £¤12£¤12 £¤63 £¤12 £¤12 £¤63 £¤63 ¬«35 ¬«65 ¬«65 ¬«65 ¬«65 ¬«29 ¬«65 ¬«128 ¬«35 ¬«128¬«65 ¬«46 ¬«35 ¬«64 ¬«64 ¬«35 ¬«35 ¬«35 ¬«64 ¬«64 ¬«35 ¬«64 ")CC ")T ")G ")BB ")B ")J ")GG ")O ")G ")Q ")K ")F ")U ")M ")TT ")U ")K ")X ")U ")B ")D ")M ")C ")NN")SS ")CC ")T ")VV ")K ")Y ")S ")A ")A ")DD ")JJ ")H ")W ")I ")V ")W ")N ")H ")CC ")N ")M ")G ")E ")S ")E ")E ")P ")Z ")T MANN VALLEY DR ")U ")PP")YY ")G SARATOGA AVE SADDLECLUB RD ENERGY ST 80TH ST 230TH AVE MCCUTCHEON RD 59TH ST 215TH AVE 150TH AVE SPARTAN DR RUSTIC RD 3 80TH AVE 65TH AVE ROD GUNCLUB RD 140TH ST 145TH AVE 55TH AVE 230THST WILLOW RIVER DR 320TH ST LAKESIDE LN 38THST 200TH AVE TROUTBROOK RD N 100TH ST POLK SAINT CROIX RD ILWACO RD 310TH ST 50TH AVE PIERCE SAINT CROIX RD 70TH AVE 230TH ST 75TH ST 54TH AVE 35TH AVE 127THST EVERGREEN DR COTTONWOOD LN ROLLING MEADOW DR 93RD ST VALLEY VIEWRD WHITEEAGLE TRL 185TH ST 150TH AVE HUNTINGTONDR 270THST RELANDER DR 192ND ST WEST SHORE DR 90TH ST GLENMONT RD 315TH ST 105TH ST 300TH ST 320TH ST 100TH ST 180TH AVE 110TH AVE 80TH AVE 140TH AVE PIERCE SAINT CROIX RD KINNEYRD 220TH ST 310THST 115TH AVE 187TH ST 310TH ST 222ND ST 150TH AVE 245TH ST 10TH AVE 170TH ST 230TH ST 90TH AVE 165TH ST TOWN HALL RD 145TH ST TOWER RD 30TH AVE 25TH AVE 310TH ST 280TH ST 205TH AVE 150TH ST 170TH ST 235TH ST 107TH AVE 110TH ST 235TH AVE230TH AVE 42ND AVE 165TH AVE 250TH ST 20TH AVE 25TH AVE 150TH ST150TH ST 280THST PIERCE SAINT CROIX RD 310TH ST 240TH ST 222ND AVE 260TH ST 320TH ST 290TH ST 220THST 60TH AVE 240TH ST 20TH AVE 235TH ST 190TH ST 50TH AVE 157TH AVE 280TH ST 170TH ST 170TH ST 190TH ST 130TH AVE 110TH ST 170TH AVE 260TH ST 260TH ST 27TH AVE 260TH ST 290TH ST 270TH ST 85THST 160TH AVE 265TH ST 200TH AVE 220TH ST POLK SAINT CROIX RD 210TH AVE OAK DR 230TH AVE 210TH AVE ROSELN 107THST RUSTICRD4 100TH ST SWEDISHMISSION RD 10TH AVE E QUARRYRD 160THST 165TH AVE 165TH ST 185TH ST 190TH ST162ND ST 18TH AVE 37THST 195TH AVE BOSTON RD 208THAVE GLOVER RD 110THST 10TH AVE W RIFLE RANGE RD 140TH AVE MAPLE CT GAVINPASS JACK AVE GAVINPASS GAVINPASS EDNA DR HOPKINSDR CRANE HILL TRL HUDSON BALDWIN NEW RICHMOND ROBERTS SOMERSET RIVER FALLS WILSON GLENWOOD CITY HAMMOND STAR PRAIRIE WOODVILLE DEER PARK SPRING VALLEY 0 2 41 Miles ST. CROIX COUNTY 2027 BUDGETED PROJECTS . 166 Page 169 of 261 Department Overview 2027 Requested Budget Health and Human Services-4000’s Vision Statement St. Croix County Health and Human Services strives to connect and respond to its community through outreach and education, while continuing to evolve and improve our service delivery model and support our staff. Service and Operational Trends Most HHS services are state-mandated, yet funding often does not keep pace with inflation, population growth, or increasing service complexity. Some pressures are predictable, particularly those associated with an aging population, while others—such as high-cost placements, Adult Protective Services needs, behavioral health crises, and changes in state or federal policy—can shift quickly and have significant financial impacts. Looking ahead to 2027, HHS will closely monitor federal policy changes affecting Medicaid, FoodShare, and access to affordable healthcare. These changes are expected to increase administrative demands, create uncertainty around Medicaid-related revenue, and potentially affect residents' access to essential healthcare and support. Reduced access to preventive and routine care may also contribute to poorer health outcomes and greater reliance on more costly crises and emergency services. The report provides additional detail regarding these federal changes and their potential local impacts in subsequent sections. In response to these pressures, HHS continues to emphasize prevention, early intervention, and community- based services that improve outcomes while reducing reliance on more costly crises, institutional, and out-of- home care. The department also continues to maximize limited resources through operational efficiencies, grants, partnerships, and other external funding opportunities. The data that follow illustrate key trends in service demand and utilization across HHS. While demand is increasing in several areas, some high-cost services are trending favorably. Out-of-home placements for children have declined as HHS has strengthened support that help children remain safely with their families. Referrals to Winnebago State Hospital also appear to be declining, although limited access to appropriate step-down care can result in longer stays for some individuals. 167 Page 170 of 261 Behavioral Health Adult Protective Services Throughout 2025, APS identified several consistent trends: • Sustained Investigation Volume: Investigations remained the largest category of APS work, indicating steady community reporting and continued safety concerns for vulnerable adults. • Growing Complexity of Cases: Many cases required collaboration with multiple systems—healthcare, behavioral health, law enforcement, long-term care, and the courts. • Financial Exploitation as a Major Driver: Financial exploitation continues to be a critical area of vulnerability. • Demand for Protective Placement Resources: Guardianships and placement-related inquiries remain high, reflecting gaps in safe housing and support options for high-risk individuals. 2024 2025 30-Jun-26 2026 Est <10 days 32 27 14 28 10-20 days 7 7 3 6 21-30 days 5 6 1 2 31+ days 2 7 1 2 32 27 14 28 7 7 3 65 6 1 22 7 1 2 0 5 10 15 20 25 30 35 # of consumers Winnebago Mental Health Institute Placement - Days of Care <10 days 10-20 days 21-30 days 31+ days 168 Page 171 of 261 Aging and Disability Resource Center (ADRC) The ADRC is serving a substantially larger and older population with increasingly complex needs while continuing to maximize existing resources through innovation, collaboration, grant funding, and operational efficiencies to meet growing demand. Population Growth Since ADRC Inception: • Aged 60+: 9,714 → 27,350 (+182% projected by 2030) • Aged 85+: 1,250 → 2,135 (+71% projected by 2030) • ADRC Base Funding: Relatively unchanged since 2008 despite substantial population growth and increasing service complexity. 2021 2022 2023 2024 2025 2026 *Est. Total Number of APS Referrals 448 521 583 680 738 849 448 521 583 680 738 849 0 100 200 300 400 500 600 700 800 900 # APS Referral Per Year *Estimated Total based on 2026 Referrals through July 2026 = 495 Total Number of APS Referrals 2021-2026 169 Page 172 of 261 Economic Support FoodShare and BadgerCare Plus are impacted by the One Big Beautiful Bill Act (OBBA) enacted July 4, 2025, that significantly alters administrative and eligibility requirements. Agencies, staff, and consumers continue to navigate numerous hurdles and impacts. Federal adjustments cost the state and consortia immense time and effort to address funding alternatives, communicate changes to all impacted people and stakeholders, rewrite 495 2500 4000 4200 4350 5300 0 1000 2000 3000 4000 5000 6000 2008 (ADRC Inception) 2022 2023 2024 2025 2026 (projected) Referrals to ADRC Intake (*excludes direct referrals to DBS, EBS, Nutrition, Caregiver Support, DCS, Health Promotions, & Transportation) ADRC Intake 2008 (Inception) 2020 2030 2040 Aged 85+ 1250 1,524 2,135 3,770 Aged 60-84 8464 19,054 25,215 27,350 8464 19,054 25,215 27,350 1250 1,524 2,135 3,770 0 5000 10000 15000 20000 25000 30000 35000 Growth of St. Croix County's Older Adult Population Since ADRC Inception Aged 60-84 Aged 85+ 170 Page 173 of 261 cont racts, revise formal policies and processes, update agency systems, revise digital self-service tools, untrain and retrain consumers and staff, and more. The breadth and magnitude of these changes may degrade this support system for our most vulnerable residents, one that cannot be easily rebuilt. Public Health Public Health position requests support the management of Environmental Health Department’s continued increase in the number of required inspections and maintain current communicable disease support, including tuberculosis (TB) case management, under Public Health Nursing (PHN). Each active TB case requires approximately 80 hours of PHN case management upon receipt, followed by 2 weeks of in-person Directly Observed Therapy between the PHN and client, then a variable period of in-person/virtual DOT and case management for clinical visits and symptoms. Public Health works with the State of WI TB Program to offer individuals with financial hardships the ability to receive care and treatment for LTBI at no cost to the client. Public Health coordinates payment with the state and the PHN completes all case management and care Following OBBA Enacted into Law July 4, 2025 General Cost of Federal Policies Expanded FoodShare Work Requirements that Began November 1, 2025 Upcoming Medicaid Work Requirements that Begin January 1, 2027, for Applicants and on or after March 1, 2027 for Recipients By the end of 2026, average households are expected to pay roughly $3,100 and $6,100 more for basic costs such as gas, utilities, groceries, and insurance premiums. Nearly 24,000 Wisconsin recipients, including children, are no longer receiving FoodShare. Losing FoodShare also makes it harder to qualify for WIC (Special Supplemental Nutrition Program for Woman, Infants, and Children) and for free school lunches. BadgerCare Plus recipients are at risk of losing health care coverage that includes for programs and services provided by HHS partners. For households with low, stagnant constrained incomes that qualify for public assistance, these increases in expenses create significant financial strain. • The gross income limit for FoodShare eligibility for 1 person is $2,610 monthly ($31,320 annually). • The gross income limit for Badgercare is $1,330 monthly ($15,960 annually). From July 2025 through June 2026, FoodShare recipients dropped by 1,326 recipients in Great Rivers Consortium and 318 recipients in St Croix County. Approximately 169,000 members statewide, 13,00 members in Great Rivers Consortium, and 1,495 members in St Croix County could be negatively impacted. 171 Page 174 of 261 coor dination for client and must directly observe the client take their medications (DOT) to ensure treatment adherence. Children Services The Children Services Division continues to focus on safely reducing out-of-home placements, the division’s largest expense. While placements have declined, some children with complex mental health needs continue to require costly residential care. Purchased placement costs for Youth Justice and Ongoing Child Protection are projected to decrease in 2027, partly due to a historically high-cost placement transitioning to adult services. The Families First initiative continues to support children remaining safely with their families through increased services and resources. Family Treatment Court grant funding is secured through 2027 and partially supports the 788 879 962 1080 1132 0 200 400 600 800 1000 1200 2021 2022 2023 2024 2025 Environmental Health Number of Establishment Inspections Number of Establishment Inspections 0 10 20 30 40 50 60 2021 2022 2023 2024 2025 Public Health Nursing Tubercuolosis (TB) Case Evaluation and Directrly Observed Therapy (DOT) Cases Evaluated Active TB Cases DOT for Latent TB Cases 172 Page 175 of 261 coord inator position. Foster parent recruitment and retention remain priorities, supported by grants and donations. No additional positions are requested for 2027, though an additional supervisor may be considered in the future to improve staff-to-supervisor ratios. Finally, enrollment in the Children’s Long-Term Support (CLTS) program continues to increase from previous years. Highlights of Department Activities • HHS Administration: The Administration Division strengthened leadership and administrative capacity in 2026 through key staffing transitions, including the appointment of a full-time Deputy Director and onboarding of a new Executive Administrative Assistant. The Deputy Director role provides additional capacity to advance strategic priorities, organizational improvement, and alternative funding opportunities. The division also continues to lead department-wide preparation for implementation of the One Big Beautiful Bill Act, including operational planning, consumer support, and compliance with changing Medicaid and FoodShare requirements. In partnership with Human Resources, HHS will begin development of its 2027–2030 Strategic Plan to align priorities, resources, and service delivery with an evolving health and human services landscape. • Records Division: The Records Division improves efficiency by streamlining documentation, reducing duplicate forms, expanding electronic forms and signatures, and supporting ongoing enhancements to the Electronic Health Record (EHR) system. These efforts reduce administrative burden, improve data accuracy and workflow efficiency, maintain regulatory compliance, and maximize staff resources. • Aging and Disability Resource Center (ADRC): Enhanced Access to Services: Strengthened the ADRC's centralized intake, triage, and referral process to improve timely access to services, reduce barriers, and better meet the growing and increasingly complex needs of older adults, individuals with disabilities, and caregivers. 62 55 55 48 39 41 42 39 41 44 41 37 42 - 10 20 30 40 50 60 70 Total Children In Out-of-Home Placement July 2025 - July 2026 173 Page 176 of 261 o Impro ved Accountability and Efficiency: Successfully implemented Wisconsin's statewide PeerPlace reporting system, enhancing documentation, program reporting, accountability, and operational efficiency while maintaining uninterrupted service delivery. o Expanded Healthy Aging Initiatives: Launched Men's Shed, an evidence-informed program that promotes social connection, reduces isolation, and supports the health and well-being of older men through meaningful activities and volunteer engagement. o Leveraged External Funding: Secured Federal Transit Administration (FTA) Section 5310 grant funding through the Wisconsin Department of Transportation to replace an aging ADRC transportation vehicle, ensuring continued access to safe, reliable transportation for older adults and individuals with disabilities. o Strengthened Community Partnerships: Partnered with St. Croix County Public Health and the UW–Madison Division of Extension to pursue a Rural Health Transformation Program grant that would establish Community Health Workers within the ADRC, expanding care coordination, improving access to resources, and addressing social determinants of health. • Behavioral Health Division: Behavioral Health continues to address growing service demand while focusing on cost-effective, community-based care. Adult Protective Services has experienced a significant increase in investigations due to population growth and rising case complexity, with APS helping to recover more than $1 million from financial exploitation in 2025 while responding to increasing placement needs. o The division continues to strengthen access to behavioral health services despite ongoing workforce shortages, with recruitment efforts focused on filling vacant therapist positions. Expanded peer support, targeted case management, and emergency services help reduce reliance on costly hospitalizations, emergency room visits, jail stays, and out-of-home placements by connecting individuals to appropriate community-based care. Comprehensive Community Services (CCS) remains fully Medicaid funded, providing essential treatment and recovery services without additional county cost. • Children Services Division: Children's Services continues to prioritize safely reducing out-of-home placements through the Families First initiative, helping more children remain safely with their families while reducing reliance on costly residential care. The division anticipates lower placement costs in 2027 due to declining placement numbers and the transition of a historically high-cost case to adult services. Family Treatment Court grant funding remains in place through 2027, supporting coordinated services for families, while ongoing recruitment and retention of foster parents strengthens local placement resources. No additional staffing is requested for 2027. 174 Page 177 of 261 • Econom ic Support Division: The Economic Support Division continues to implement significant federal policy changes resulting from the One Big Beautiful Bill Act (OBBA). Staff have devoted substantial effort to updating eligibility processes, revising policies and contracts, modifying technology systems and self- service tools, retraining staff, and communicating changes to clients and community partners. These activities ensure continued access to critical FoodShare and BadgerCare Plus benefits while maintaining compliance during a period of unprecedented administrative change. • Public Health Division: Our 2026-2030 Community Health Improvement Plan launched with multiple objectives under the priorities: Mental Health and Social and Community Conditions. o In April, Public Health hired a Public Health Educator to lead and coordinate the 7-county Western Wisconsin Tobacco-Free Alliance and oversee public outreach and tobacco compliance checks for all 7 counties. This position is fully funding by the Wisconsin Commercial Tobacco Prevention and Treatment Program. o Public Health secured funding to implement an air quality awareness program in local libraries and distributed tick kits for the public to interested parks and libraries. o Especially important with the detection of West Nile Virus, Environmental Health began mosquito surveillance in addition to the established tick surveillance program. o Substance prevention funding has coordinated tobacco, alcohol and illegal substance prevention work. o Public Health assumed the management of Naloxone training and distribution and the distribution of xylazine and fentanyl test strips. 2027 Budget Changes HHS new position requests for 2027 were prioritized in response to increasing demands that continue to trend higher and have strategic relevance to improving service delivery. Position requests correlate with service demands and budget pressures outlined in this report. The following positions have been requested by HHS for the 2027 budget year: • 1.0 FTE ADRC Specialist/ I & A Options Counselor, 40% funded: $50,000 tax levy • .5 FTE Behavioral Health Substance Use Counselor: Medicaid-funded, $0 tax levy • 1.0 FTE Economic Support Supervisor, 50% funded: $60,000 tax levy • 1.0 FTE Health Care Campus Admin Assistant/Clinical Scheduling Coordinator: $0 tax levy • .4 FTE Public Health Program Associate: Fee-funded: $0 tax levy 175 Page 178 of 261 • .15 FTE P ublic Health Nurse (to maintain current .75 FTE after grant funding ends in November 2027, for .15 of that position): $15,000 tax levy • 1.0 FTE Behavioral Health Co-Responder: $100,000 tax levy Other Budget Changes • The ADRC continues to provide core services that support older adults and people with disabilities in remaining healthy, independent, and connected to their communities amid growing demand. The 2027 budget emphasizes efficient service delivery, prevention and community-based support, and maximizing limited resources through partnerships and grant funding. Investments include continued improvements to the centralized ADRC Intake model and replacement of an aging transportation vehicle using Federal Transit Administration grant funding. The ADRC is also pursuing Community Health Worker grant opportunities in partnership with Public Health and UW–Madison Division of Extension. These efforts help maintain access to essential services while reducing reliance on higher-cost health care and long-term care services. • Public Health’s 2027 budget includes the addition of a fully funded Public Health Educator position, while decreases in immunization and Title X funding and the end of Public Health Innovation Grant funding will reduce other external resources. The department is also anticipating technology support through the Rural Health Transformation grant opportunity. • Multiple grants received in 2026 will support innovation and service development for vulnerable populations. To strengthen oversight of these resources, HHS will implement a comprehensive grant tracking process to monitor funding, timelines, and reporting requirements. This will improve internal coordination and accountability while providing the Board with a clearer picture of grant funding leveraged across the department. • Changes to Medicaid and FoodShare benefits, along with other funding reductions from the federal government will impact county programs as we move into 2027. Impact will be monitored for any changes to Medicaid revenue within the Department and consumer implications. Budget Highlights Supporting Department Mission • Prioritizing Prevention and Early Intervention: Invests in upstream community-based services that support individual and family stability, improve health and well-being, and reduce reliance on more costly crisis, institutional, and out-of-home services. 176 Page 179 of 261 • Respo nding to Growing and Changing Community Needs: Aligns resources with increasing and more complex service demands, including an aging population, behavioral health needs, child and family services, public health responsibilities, and access to essential benefits and supports. • Maximizing Resources and Controlling Costs: Focuses on efficient service delivery, strategic use of staffing and technology, and cost-effective approaches that preserve essential services while managing county financial exposure. • Leveraging Grants and Community Partnerships: Maximizes state, federal, and other external funding while strengthening partnerships across county departments and community organizations to expand services, support innovation, and reduce reliance on local tax levy. • Adapting to a Changing Funding and Policy Environment: Positions HHS to respond to significant federal and state policy changes, funding uncertainty, and evolving regulatory requirements while maintaining access to critical services and minimizing disruption for residents. 177 Page 180 of 261 HHS Fund 225 Summary : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 8,301,613 9,815,676 10,615,715 7,961,785 11,174,788 11,170,853 - 11,879,026 43310: Other Federal Payment 765,802 309,118 150,000 54,195 116,594 116,594 - 116,594 43510: State General Government Grant 22,487 30,594 12,600 80,256 12,600 12,600 - 12,600 43550: State Health Grant 958,772 922,493 686,246 534,961 790,584 790,584 - 790,584 43560: State Human Services Grant 8,292,735 8,320,626 8,075,042 5,891,680 8,242,247 8,242,247 - 8,242,247 43610: State Payments for Municipal Services 86,579 97,533 87,000 62,391 90,000 90,000 - 90,000 44310: Building Permits and Inspection Fees 287,708 290,257 290,000 292,241 295,000 295,000 - 295,000 44910: Other Regulatory Permits and Fees 12,011 13,058 12,000 11,851 12,000 12,000 - 12,000 45220: Judgments and Damages 972,241 232,034 228,413 (133,424) 235,496 235,496 - 235,496 46510: Public Health Services 139,278 132,967 111,500 95,793 118,577 118,577 - 118,577 46610: Human Services 5,165,817 4,812,269 5,718,794 1,393,861 5,494,061 5,550,156 - 5,697,463 46630: AODA Non-IDP 52,584 40,546 50,000 10,209 15,000 15,000 - 15,000 46633: AODA IDP Treatment Fees 57,735 48,602 40,000 24,045 40,000 40,000 - 40,000 46635: AODA IDP Assessments 180,465 137,202 180,000 94,546 127,000 127,000 - 127,000 46637: AODA DOC 200 5,583 2,000 8,950 10,000 10,000 - 10,000 46639: AODA Inpt 8,530 3,807 10,000 1,407 2,000 2,000 - 2,000 46640: MH Revenues 559,362 959,783 700,500 374,894 643,500 844,500 - 844,500 46643: ACSS Revenues 107,166 107,881 137,000 93,083 159,000 159,000 - 159,000 46644: MD Outpatient Revenue 98,449 89,270 85,000 48,260 85,000 85,000 - 85,000 46650: YCSS Revenues 860,803 894,971 950,250 655,683 1,000,250 1,000,250 - 1,000,250 46651: B-3 Revenues 136,301 147,918 162,254 113,558 194,000 194,000 - 194,000 46660: Revenues F&C 169,757 139,664 160,000 65,493 102,800 102,800 - 102,800 48110: Interest Revenue 191 1 - - - - - - 48210: Rent Revenue 1,166 - - - - - - - 48510: Donations & Contributions 309,816 302,177 291,800 181,953 246,800 286,800 - 286,800 48610: Miscellaneous Revenue 61,908 45,874 32,600 26,819 22,600 32,600 - 32,600 48710: Collection of Doubtful Accounts 16,461 40,994 35,000 54,683 45,000 45,000 - 45,000 49410: Sales of General Fixed Assets 17,275 870 - - - - - - 40000 27,643,214 27,941,768 28,823,714 17,999,173 29,274,897 29,578,057 - 30,433,537 511 10: Salaries 9,341,794 9,512,456 10,404,359 6,494,086 11,008,205 11,066,024 - 11,508,665 51140: PT O Pay-Salaried 15,686 70,614 - 51,911 - - - - 51210: Wages 3,025,353 3,081,251 3,542,293 2,222,670 3,709,552 3,931,198 - 4,088,446 51215: Inservice Wages - 268 - - - - - - 51220: Overtime Wages 2,636 4,233 4,250 3,126 4,750 4,750 - 4,750 178 Page 181 of 261 HHS Fund 225 Summary : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 51240: PTO Pay-Hourly 10,336 14,895 - 10,137 - - - - 51250: Holiday Pay-Hourly 536 876 - 559 - - - - 51310: PTO Incentive 60,496 65,133 64,250 72,395 53,000 53,000 - 53,000 Total Wages 12,456,837 12,749,725 14,015,152 8,854,884 14,775,507 15,054,972 - 15,654,860 51410: County Board Per Diem 7,225 5,948 7,300 3,830 6,500 6,500 - 6,500 51420: Committee Per Diem 1,644 2,044 1,400 198 2,040 2,040 - 2,040 51510: Social Security 903,751 919,872 1,072,159 636,603 1,130,326 1,151,705 - 1,197,774 51520: Retirement-Employer Share 819,467 849,150 976,482 610,013 1,038,562 1,058,258 - 1,100,588 51530: Dental Insurance 34,927 52,424 90,010 52,655 89,618 89,372 - 89,372 51540: Health Insurance 2,817,357 3,026,077 3,387,375 2,126,820 3,350,423 3,343,852 - 3,511,045 51550: Disability Insurance 28,046 29,188 41,840 - 44,153 44,992 - 44,992 51560: Workers Compensation 121,822 131,498 137,951 92,153 102,709 104,659 - 104,659 51580: Life Insurance 15,688 16,937 18,044 12,384 19,055 19,406 - 19,406 51590: Unemployment Comp Charges 5,180 1,811 - 9,603 - - - - Total Fringes 4,755,106 5,034,950 5,732,562 3,544,259 5,783,387 5,820,783 - 6,076,374 51599: Interdepartmental Wage & Fringe (2,292) 12,510 38,000 6,528 - - - - Net Wage & Fringe 17,209,651 17,797,185 19,785,714 12,405,672 20,558,894 20,875,755 - 21,731,235 51910: Staff Development 61,534 38,232 34,529 23,810 33,896 33,896 - 33,896 52110: Medical and Dental Services 19,102 12,270 4,050 750 4,050 4,050 - 4,050 52113: Psychiatrist/Psychologist Consultant 281,925 297,145 316,000 189,088 342,000 342,000 - 342,000 52116: Consultant Fees 200 - - - - - - - 52117: Legal Services 27,512 11,206 30,000 1,509 36,000 36,000 - 36,000 52119: Accounting Services 17,587 17,600 13,000 4,200 16,000 16,000 - 16,000 52120: V olunteer Services Expense 2,655 2,386 2,700 2,718 2,700 2,700 - 2,700 52122: Interpreter Services 2,951 3,845 2,050 843 2,201 2,201 - 2,201 52125: Purchased Services 7,912,011 7,649,548 6,633,503 4,177,678 6,126,223 6,126,223 - 6,126,223 52126: Chore Services 4,000 2,078 2,000 1,038 2,000 2,000 - 2,000 52127: Personal Care Services 4,160 4,471 3,500 2,240 3,000 3,000 - 3,000 52128: Homemaker Services 31,364 27,828 26,890 15,088 26,334 26,334 - 26,334 52129: Respite Services 34,304 27,434 40,800 22,705 39,500 39,500 - 39,500 52132: Transportation 67,659 67,120 65,200 57,207 67,000 67,000 - 67,000 52133: Administration 1,500 - - - - - - - 52135: Catered Food 476,835 461,133 425,000 289,538 439,000 439,000 - 439,000 179 Page 182 of 261 HHS Fund 225 Summary : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget September 23 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 52136: Unprepared Food 18,390 18,507 17,000 11,958 17,500 17,500 - 17,500 52140: Civil Process/Paper Fees 497 190 - - - - - - 52151: Investigation Services 304 - - - - - - - 52152: Bank Service Charges 6,323 5,895 6,000 5,041 6,000 6,000 - 6,000 52190: Other Professional Services 81,824 129,436 142,406 148,111 151,836 151,836 - 151,836 52240: Telephone/Dictaphone 5,417 - 3,295 3,440 4,582 4,582 - 4,582 52250: Cellular Phone Service 86,643 88,255 93,944