Administration Committee Meeting — Agenda Packet

Administration Committee Agenda September 8, 2026 5:00 PM 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 — August 11, 2026 Public Comment Business 1. Financial Report for July 2026 2. Initial Resolution Authorizing the Issuance of $20,000,000 General Obligation Promisorry Notes 3. Resolution Approving Reclassification and Compensation Adjustment Plan for Health Care Campus Positions 4. Consideration of 2027 Requested Budget 5. Report on New Positions To Be Included in 2027 Budget 6. Report on Communication Plan for Major Capital Improvement Projects Request for Future Agenda Items Announcements Date of Next Meeting 1. Date of Next Meeting - October 13, 2026 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 88 Page 2 of 88 Page 3 of 88 Page 4 of 88 County Administrator's Financial Report July 2026 FY25 FY25 FY26 FY26 Percent Total Thru July Budget YTD Balance Remaining REVENUES Administrative Revenues 110: General 0000: Default 3,280,115 -1,510,990 0 -2,863,507 2,863,507 307,466,730,43 7,869,700.00% 110: General 1010: Unallocated 0 - 0 - - - 110: General 1110: County Board & Committees/Commissions 155,935 90,962 192,946 112,552 80,394 41.67% 110: General 1320: Corporation Counsel 961,625 560,026 1,370,623 597,038 773,586 56.44% 110: General 1410: Administrator 519,478 303,074 536,781 312,956 223,825 41.70% 110: General 1420: County Clerk 424,863 245,980 452,135 258,164 193,971 42.90% 110: General 1430: Human Resources 621,340 362,448 658,967 384,397 274,570 41.67% 110: General 1440: Elections 85,647 61,043 109,500 73,288 36,212 33.07% 110: General 1450: Information Technology 2,826,077 1,684,861 2,895,192 1,732,991 1,162,200 40.14% 110: General 1510: Finance 675,808 393,116 726,195 420,208 305,987 42.14% 110: General 1520: County Treasurer 619,704 339,619 475,046 295,967 179,079 37.70% 110: General 1610: Facilities 2,482,315 1,373,755 2,271,706 1,330,587 941,119 41.43% 110: General 5110: Library 1,869,030 1,090,268 2,059,189 1,201,194 857,995 41.67% 295: Dog License All Cost Centers 21,408 15,674 20,000 14,486 5,514 27.57% Debt Service Funds All Cost Centers 11,573,008 6,786,602 11,335,121 6,437,154 4,897,967 43.21% Internal Service Funds All Cost Centers 15,709,465 8,762,938 15,415,000 8,918,150 6,496,850 42.15% Administrative Revenues 41,825,817 20,559,377 38,518,400 19,225,623 19,292,777 50.09% EXPENSES Administrative Expenses 110: General 1010: Unallocated 4,000,000 - 0 - - - 110: General 1110: County Board & Committees/Commissions 121,063 79,137 192,946 91,700 101,246 52.47% 110: General 1320: Corporation Counsel 960,595 518,895 1,370,623 574,077 796,547 58.12% 110: General 1410: Administrator 474,788 242,723 536,781 257,757 279,023 51.98% 110: General 1420: County Clerk 391,298 228,789 452,135 221,843 230,291 50.93% 110: General 1430: Human Resources 606,138 285,427 658,967 267,842 391,125 59.35% 110: General 1440: Elections 55,464 54,651 109,500 60,180 49,320 45.04% 110: General 1450: Information Technology 2,771,056 1,856,265 2,895,192 1,799,590 1,095,601 37.84% 110: General 1510: Finance 669,645 346,297 726,195 343,186 383,009 52.74% 110: General 1520: County Treasurer 469,555 304,038 475,046 288,179 186,866 39.34% 110: General 1610: Facilities 2,368,140 1,269,846 2,271,706 1,284,540 987,166 43.45% 110: General 4300: Mental Health Services 0 - 0 1,188 -1,188 - 110: General 5110: Library 1,843,915 1,843,915 2,059,189 2,059,189 0 0.00% 295: Dog License All Cost Centers 18,898 14,433 20,000 13,905 6,095 30.47% Debt Service Funds All Cost Centers 10,947,407 9,170,999 11,335,121 9,522,995 1,812,126 15.99% Internal Service Funds All Cost Centers 14,645,818 7,665,629 15,415,000 7,707,947 7,707,053 50.00% Administrative Expenses 40,343,780 23,881,044 38,518,400 24,494,119 14,024,280 36.41% Report Total 1,482,037 -3,321,667 0 -5,268,497 - - Print Date August 21, 2026 Page 5 of 88 0000 - Default : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes (14,396,730) (16,347,330) (9,535,943) (17,282,443) (10,081,425) (7,201,018) 41.67% 41120: Tax Increments 250,173 26,152 - - - - - 41150: Forest Cropland/Managed Forest Taxes 22,134 21,424 21,171 15,878 23,818 (7,940) -50.01% 41220: General Sales and Retailers' Discount 12,527,814 13,190,430 5,179,793 13,797,187 5,396,447 8,400,740 60.89% 43410: State Shared Revenues 1,328,147 1,360,579 202,673 1,395,542 209,331 1,186,211 85.00% 43430: Other State Shared Taxes 110,222 112,274 107,386 107,930 108,584 (654) -0.61% 43510: State General Government Grant 150,319 422,454 422,454 422,454 422,454 - - 48110: Interest Revenue 4,386,531 4,483,184 2,081,242 1,543,452 1,057,283 486,169 31.50% 48210: Rent Revenue 17,371 10,234 10,234 - - - - 48610: Miscellaneous Revenue - 715 - - - - - 49210: Transfer from General Fund - 500,000 - - - - - Total Revenues 4,395,981 3,780,115 (1,510,990) - (2,863,507) 2,863,507 307,466,730,437,869,700.00% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - Operating - - - - - - - Report Total 4,395,981 3,780,115 (1,510,990) - (2,863,507) - - Print Date August 21, 2026 Page 6 of 88 1110 - County Board & Committees/Commissions : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 161,749 155,935 90,962 192,946 112,552 80,394 41.67% 43310: Other Federal Payment 25,431 - - - - - - Total Revenues 187,180 155,935 90,962 192,946 112,552 80,394 41.67% Total Wages 16,671 14,711 7,366 23,556 9,922 13,634 57.88% Total Fringes 59,083 50,991 28,946 102,139 34,857 67,282 65.87% Net Wage & Fringe 75,754 65,702 36,312 125,695 44,779 80,916 64.37% 51910: Staff Development 3,742 4,149 3,356 4,000 861 3,139 78.46% 52190: Other Professional Services 236 20 20 240 40 200 83.33% 52250: Cellular Phone Service 542 542 285 600 136 464 77.28% 53110: Postage 1,020 758 550 1,020 1 1,019 99.93% 53130: Managed Print Costs - IT 252 267 45 900 619 281 31.23% 53190: Office Supplies 200 - - 1,000 4,697 (3,697) 369.66% 53210: Publications & Printing 1,861 2,333 1,565 2,500 446 2,054 82.18% 53230: Subscriptions - - - 300 - 300 100.00% 53240: Dues & Licenses 1,569 12,881 11,312 15,646 14,077 1,569 10.03% 53250: Software Subscriptions & Renewals 47,427 15,192 15,192 20,000 18,363 1,637 8.18% 53310: Employee Mileage 12,612 11,750 5,962 14,000 5,189 8,811 62.94% 53320: Employee Lodging 4,672 4,452 3,018 3,000 866 2,134 71.13% 53330: Employee Meal Expense - - - 200 - 200 100.00% 53430: Provided Food Expense 3,537 2,044 546 3,000 782 2,218 73.95% 55180: Liability Insurance 859 974 974 845 845 - - Operating 78,529 55,361 42,825 67,251 46,921 20,330 30.23% Total Expenses 154,284 121,063 79,137 192,946 91,700 101,246 52.47% Report Total 32,896 34,872 11,825 - 20,852 - - Print Date August 21, 2026 Page 7 of 88 1320 - Corporation Counsel : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 809,944 955,917 557,618 1,016,123 592,738 423,385 41.67% 46135: Corporation Counsel Fees 4,200 5,708 2,408 4,500 4,299 201 4.46% 49310: Fund Balance Applied - - - 350,000 - 350,000 100.00% Total Revenues 814,144 961,625 560,026 1,370,623 597,038 773,586 56.44% Total Wages 599,395 689,249 379,101 726,318 392,068 334,250 46.02% Total Fringes 206,898 253,895 146,595 281,554 144,814 136,740 48.57% 51599: Interdepartmental Wage & Fringe 46,224 31,011 30,082 34,611 21,870 12,741 36.81% Net Wage & Fringe 760,069 912,133 495,613 973,261 515,013 458,249 47.08% 51910: Staff Development 2,005 1,017 917 2,000 354 1,646 82.30% 52117: Legal Services 3,759 19,860 503 352,000 20,475 331,525 94.18% 52140: Civil Process/Paper Fees - 179 104 - 330 (330) - 52150: Transcription Services 149 297 297 300 - 300 100.00% 52250: Cellular Phone Service 488 540 311 580 321 259 44.73% 53110: Postage 1,767 1,454 810 1,600 773 827 51.69% 53120: Copy Expense 9 65 65 - - - - 53130: Managed Print Costs - IT 961 1,168 611 1,200 824 376 31.33% 53140: Tax Deed & Title Services Expense - 30 30 90 - 90 100.00% 53190: Office Supplies 386 321 167 500 156 344 68.75% 53211: Law Book Publications 4,677 5,212 3,122 5,000 2,595 2,405 48.10% 53240: Dues & Licenses 2,290 2,807 2,807 2,807 2,846 (39) 1.39% 53250: Software Subscriptions & Renewals 12,419 7,891 7,839 25,000 25,854 (854) 3.41% 53310: Employee Mileage 1,420 1,864 865 1,400 357 1,043 74.52% 53320: Employee Lodging 262 663 357 500 202 298 59.60% 53330: Employee Meal Expense 361 656 365 500 75 425 85.00% 53350: Employee Other Expenses 20 - - - 18 (18) - 53440: Operating Supplies 12 - - - - - - 53910: Other Supplies and Expenses 8 46 46 - - - - 53930: Software Purchased 2,454 357 357 - - - - 53940: Equipment Purchased - Non Fixed Asset 280 381 54 - - - - 55180: Liability Insurance 3,471 3,594 3,594 3,885 3,885 - - 55210: Premiums on Surety Bonds 100 60 60 - - - - Print Date August 21, 2026 Page 8 of 88 1320 - Corporation Counsel : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining Operating 37,298 48,462 23,281 397,362 59,064 338,298 85.14% Total Expenses 797,367 960,595 518,895 1,370,623 574,077 796,547 58.12% Report Total 16,777 1,030 41,132 - 22,961 - - Print Date August 21, 2026 Page 9 of 88 1410 - Administrator : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 541,156 518,988 302,743 536,281 312,831 223,450 41.67% 43510: State General Government Grant 18,337 - - - - - - 48510: Donations & Contributions 501 490 331 500 125 375 75.01% Total Revenues 559,995 519,478 303,074 536,781 312,956 223,825 41.70% Total Wages 343,775 355,119 196,088 379,128 211,033 168,095 44.34% Total Fringes 105,648 113,285 65,260 123,630 68,810 54,820 44.34% 51599: Interdepartmental Wage & Fringe 43,197 45,499 45,499 47,368 47,368 - - Net Wage & Fringe 406,227 422,905 215,848 455,390 232,475 222,915 48.95% 51910: Staff Development 1,084 1,250 1,090 1,500 1,210 290 19.33% 52190: Other Professional Services 15,314 3,337 - 15,000 - 15,000 100.00% 52250: Cellular Phone Service 1,143 1,143 605 1,200 606 594 49.50% 52990: Other Contractual Services - 387 - - - - - 53110: Postage 13 9 8 25 1 24 94.72% 53120: Copy Expense 1 - - - - - - 53130: Managed Print Costs - IT 1,433 1,095 240 1,500 548 952 63.50% 53190: Office Supplies 2,012 1,297 513 2,000 817 1,183 59.15% 53212: Outreach/Education 245 82 - 250 - 250 100.00% 53220: Advertising/Promotion 22,242 17,971 10,603 25,000 11,391 13,609 54.44% 53240: Dues & Licenses 1,463 1,501 1,200 1,500 1,240 260 17.33% 53250: Software Subscriptions & Renewals 5,879 6,243 2,515 10,000 1,341 8,660 86.60% 53310: Employee Mileage 1,334 2,465 1,689 1,750 1,026 724 41.38% 53320: Employee Lodging 1,116 2,282 933 1,250 258 992 79.36% 53330: Employee Meal Expense 352 458 162 500 101 399 79.80% 53340: Employee Airfare 379 874 769 500 394 106 21.20% 53350: Employee Other Expenses 274 163 - 1,000 - 1,000 100.00% 53430: Provided Food Expense - 200 200 150 - 150 100.00% 53440: Operating Supplies 28 51 - 100 - 100 100.00% 53910: Other Supplies and Expenses 10,888 8,528 3,810 15,000 3,139 11,861 79.07% 53995: Vehicle Operating Expenses - 42 32 - 45 (45) - 55180: Liability Insurance 2,116 2,506 2,506 3,166 3,167 (1) 0.03% Operating 67,316 51,883 26,875 81,391 25,282 56,109 68.94% Print Date August 21, 2026 Page 10 of 88 1410 - Administrator : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining Total Expenses 473,543 474,788 242,723 536,781 257,757 279,023 51.98% Report Total 86,452 44,690 60,351 - 55,198 - - Print Date August 21, 2026 Page 11 of 88 1420 - County Clerk : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 219,406 237,353 138,456 267,135 155,829 111,306 41.67% 46110: Clerk's Fees 177,753 187,510 107,525 185,000 102,335 82,665 44.68% Total Revenues 397,159 424,863 245,980 452,135 258,164 193,971 42.90% Total Wages 243,242 238,402 143,274 276,511 144,141 132,370 47.87% Total Fringes 113,753 118,969 70,971 149,119 71,693 77,426 51.92% Net Wage & Fringe 356,996 357,371 214,246 425,631 215,834 209,796 49.29% 51910: Staff Development - 105 105 250 - 250 100.00% 52122: Interpreter Services - 67 15 500 50 450 89.92% 52190: Other Professional Services 30 945 705 50 - 50 100.00% 52440: Misc. Repair & Maintenance - 17 17 1,000 - 1,000 100.00% 52920: Computer Repair - 14 14 - - - - 53110: Postage 6,581 18,100 4,299 7,000 (4,655) 11,655 166.50% 53130: Managed Print Costs - IT 2,323 2,785 1,865 3,200 935 2,265 70.78% 53190: Office Supplies 3,014 2,627 1,252 2,500 1,187 1,313 52.53% 53210: Publications & Printing 1,465 1,006 757 1,000 988 12 1.23% 53230: Subscriptions 180 125 125 130 146 (16) 12.31% 53240: Dues & Licenses 250 - - 175 175 - - 53250: Software Subscriptions & Renewals 333 147 147 150 363 (213) 142.06% 53310: Employee Mileage - - - 250 - 250 100.00% 53320: Employee Lodging - 252 - 500 - 500 100.00% 53330: Employee Meal Expense - - - 250 - 250 100.00% 53350: Employee Other Expenses - - - 100 - 100 100.00% 53420: Medical Supplies - 74 - - - - - 53430: Provided Food Expense 95 - - - - - - 53440: Operating Supplies 5,494 5,369 3,024 7,000 4,571 2,429 34.70% 53910: Other Supplies and Expenses - 95 21 - - - - 53920: Cell Phones & Accessories 166 - - - - - - 53930: Software Purchased - 209 209 200 - 200 100.00% 55180: Liability Insurance 1,839 1,989 1,989 2,249 2,249 - - Operating 21,770 33,927 14,544 26,504 6,009 20,495 77.33% Total Expenses 378,765 391,298 228,789 452,135 221,843 230,291 50.93% Print Date August 21, 2026 Page 12 of 88 1420 - County Clerk : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining Report Total 18,394 33,565 17,191 - 36,320 - - Print Date August 21, 2026 Page 13 of 88 1430 - Human Resources : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 551,792 621,340 362,448 658,967 384,397 274,570 41.67% Total Revenues 551,792 621,340 362,448 658,967 384,397 274,570 41.67% Total Wages 430,617 521,590 284,068 559,131 299,549 259,582 46.43% Total Fringes 106,429 148,257 83,280 179,679 87,803 91,876 51.13% 51599: Interdepartmental Wage & Fringe 127,751 158,471 158,471 170,659 170,659 - - Net Wage & Fringe 409,294 511,376 208,878 568,151 216,693 351,458 61.86% 51910: Staff Development 1,154 1,438 1,018 6,000 559 5,441 90.68% 52116: Consultant Fees - - - 1,000 - 1,000 100.00% 52125: Purchased Services 12,400 53,418 45,513 39,000 29,622 9,379 24.05% 52190: Other Professional Services 14,853 18,626 15,223 13,500 6,878 6,622 49.05% 52250: Cellular Phone Service 495 549 320 600 321 279 46.57% 52990: Other Contractual Services 11,575 10,799 6,384 13,700 6,528 7,172 52.35% 53110: Postage 141 158 113 250 60 190 76.06% 53130: Managed Print Costs - IT 315 323 152 500 487 13 2.69% 53190: Office Supplies 253 82 82 400 80 320 79.88% 53220: Advertising/Promotion 182 124 124 1,000 - 1,000 100.00% 53230: Subscriptions 424 - - 500 - 500 100.00% 53240: Dues & Licenses 1,263 - - 1,000 218 782 78.20% 53250: Software Subscriptions & Renewals 2,674 3,209 3,006 3,800 1,997 1,803 47.45% 53310: Employee Mileage 85 783 454 750 196 554 73.92% 53320: Employee Lodging - 232 232 1,000 196 804 80.40% 53330: Employee Meal Expense - 67 67 250 56 194 77.60% 53340: Employee Airfare - - - 750 - 750 100.00% 53350: Employee Other Expenses 112 - - 750 40 710 94.67% 53430: Provided Food Expense - - - - 55 (55) - 53440: Operating Supplies 67 1,997 904 1,000 164 836 83.58% 53910: Other Supplies and Expenses 481 - - 500 223 277 55.44% 53940: Equipment Purchased - Non Fixed Asset 2,583 - - 1,500 405 1,095 73.00% 55180: Liability Insurance 2,698 2,957 2,957 3,066 3,066 - - Operating 51,755 94,762 76,549 90,816 51,149 39,667 43.68% Total Expenses 461,049 606,138 285,427 658,967 267,842 391,125 59.35% Print Date August 21, 2026 Page 14 of 88 1430 - Human Resources : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining Report Total 90,743 15,202 77,021 - 116,555 - - Print Date August 21, 2026 Page 15 of 88 1440 - Elections : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 106,500 59,050 34,446 85,500 49,875 35,625 41.67% 47410: General Government Support Cty Depts 18,600 26,597 26,597 24,000 23,413 587 2.45% Total Revenues 125,100 85,647 61,043 109,500 73,288 36,212 33.07% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - 52190: Other Professional Services 600 300 300 600 300 300 50.00% 53110: Postage - - - 200 - 200 100.00% 53130: Managed Print Costs - IT 764 255 225 1,000 767 233 23.26% 53190: Office Supplies 1,126 1,153 1,153 5,000 3,950 1,050 21.00% 53210: Publications & Printing 37,981 38,765 38,207 35,000 3,276 31,724 90.64% 53310: Employee Mileage 821 783 558 600 483 117 19.52% 53330: Employee Meal Expense 79 - - 100 - 100 100.00% 53430: Provided Food Expense 39 130 130 - 55 (55) - 53440: Operating Supplies 74,294 14,077 14,077 65,000 51,169 13,831 21.28% 53910: Other Supplies and Expenses 90 - - 2,000 179 1,821 91.05% Operating 115,795 55,464 54,651 109,500 60,180 49,320 45.04% Total Expenses 115,795 55,464 54,651 109,500 60,180 49,320 45.04% Report Total 9,305 30,184 6,392 - 13,108 - - Print Date August 21, 2026 Page 16 of 88 1450 - Information Technology : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 2,739,353 2,697,446 1,573,510 2,769,692 1,615,654 1,154,038 41.67% 47310: General Government Other Local Gov 9,472 11,518 - 8,000 (19) 8,019 100.24% 47410: General Government Support Cty Depts - 103,800 103,800 115,000 115,000 - - 48310: Property Sales Revenue 3,020 12,254 7,551 2,500 2,284 216 8.64% 48610: Miscellaneous Revenue - 1,059 - - 73 (73) - Total Revenues 2,751,845 2,826,077 1,684,861 2,895,192 1,732,991 1,162,200 40.14% Total Wages 1,099,159 1,123,127 608,185 1,175,421 642,284 533,137 45.36% Total Fringes 414,730 430,659 244,956 455,912 238,555 217,357 47.68% Net Wage & Fringe 1,513,890 1,553,786 853,141 1,631,334 880,839 750,495 46.00% 51910: Staff Development 9,868 4,342 3,226 5,000 4,995 5 0.10% 52125: Purchased Services 54,017 76,025 39,664 65,000 11,424 53,576 82.42% 52190: Other Professional Services 45,064 6,991 4,640 50,000 12,228 37,772 75.54% 52240: Telephone/Dictaphone 78,747 73,166 48,729 81,000 46,327 34,673 42.81% 52250: Cellular Phone Service (2,758) 7,700 3,576 5,000 4,222 778 15.55% 52430: Building Maintenance - 61 61 - - - - 53110: Postage 166 41 - 100 18 82 82.22% 53130: Managed Print Costs - IT 8,215 (7,702) 21,502 500 21,192 (20,692) 4,138.43% 53190: Office Supplies 366 237 139 500 106 394 78.75% 53212: Outreach/Education 25 - - - - - - 53230: Subscriptions - 200 200 400 200 200 50.00% 53240: Dues & Licenses - - - 250 - 250 100.00% 53250: Software Subscriptions & Renewals 752,200 839,529 669,945 821,000 675,846 145,154 17.68% 53310: Employee Mileage 1,837 1,996 1,114 2,000 677 1,323 66.15% 53320: Employee Lodging - 1,254 373 - - - - 53330: Employee Meal Expense - 515 179 - - - - 53350: Employee Other Expenses - - - 300 - 300 100.00% 53440: Operating Supplies 1,353 2,540 628 1,000 1,780 (780) 77.96% 53470: Fuel Expenses 754 66 66 300 326 (26) 8.50% 53490: Other Operating Supplies 214 898 208 - - - - 53610: Other Repairs and Maintenance Supplies - - - - 1,173 (1,173) - 53910: Other Supplies and Expenses 10 15 - - - - - Print Date August 21, 2026 Page 17 of 88 1450 - Information Technology : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53930: Software Purchased 60 - - - - - - 53940: Equipment Purchased - Non Fixed Asset 234,054 195,199 194,679 215,000 121,730 93,270 43.38% 53995: Vehicle Operating Expenses - 33 33 - - - - 55180: Liability Insurance 13,825 14,163 14,163 16,508 16,508 - - 55310: Rents and Leases 2,496 - - - - - - Operating 1,200,512 1,217,269 1,003,124 1,263,858 918,751 345,107 27.31% Total Expenses 2,714,401 2,771,056 1,856,265 2,895,192 1,799,590 1,095,601 37.84% Report Total 37,444 55,021 (171,404) - (66,599) - - Print Date August 21, 2026 Page 18 of 88 1510 - Finance : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 637,877 659,214 384,542 708,595 413,347 295,248 41.67% 48610: Miscellaneous Revenue 60 45 15 100 30 70 70.00% 48810: Rebates 12,336 16,549 8,559 17,500 6,831 10,669 60.97% Total Revenues 650,273 675,808 393,116 726,195 420,208 305,987 42.14% Total Wages 393,964 399,997 228,132 451,912 217,214 234,698 51.93% Total Fringes 174,469 200,221 121,339 214,033 109,376 104,657 48.90% 51599: Interdepartmental Wage & Fringe 42,260 45,337 45,337 48,979 46,779 2,200 4.49% Net Wage & Fringe 526,173 554,881 304,134 616,965 279,811 337,155 54.65% 51910: Staff Development 595 295 - 2,000 12,791 (10,791) 539.54% 52116: Consultant Fees 2,250 10,000 5,500 7,000 2,700 4,300 61.43% 52119: Accounting Services 92,566 97,242 29,994 90,000 41,134 48,866 54.30% 53110: Postage 277 274 269 500 490 10 1.91% 53130: Managed Print Costs - IT 915 802 509 1,000 440 561 56.05% 53150: Check Printing - 1,968 1,968 2,000 2,103 (103) 5.15% 53190: Office Supplies 492 195 106 500 18 482 96.43% 53240: Dues & Licenses 10 - - 100 - 100 100.00% 53250: Software Subscriptions & Renewals 248 - - 500 - 500 100.00% 53310: Employee Mileage 39 129 68 250 - 250 100.00% 53320: Employee Lodging - - - 750 - 750 100.00% 53330: Employee Meal Expense - - - 250 - 250 100.00% 53340: Employee Airfare - - - - - - - 53350: Employee Other Expenses 476 - - 250 - 250 100.00% 53440: Operating Supplies 93 116 114 250 69 181 72.60% 53910: Other Supplies and Expenses 192 187 79 250 2 249 99.40% 55180: Liability Insurance 3,715 3,555 3,555 3,630 3,630 - - Operating 101,867 114,764 42,162 109,230 63,375 45,855 41.98% Total Expenses 628,040 669,645 346,297 726,195 343,186 383,009 52.74% Report Total 22,233 6,163 46,819 - 77,022 - - Print Date August 21, 2026 Page 19 of 88 1520 - County Treasurer : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes (153,082) (114,444) (66,759) (127,454) (74,348) (53,106) 41.67% 41810: Interest on Taxes 316,304 371,733 201,777 310,000 170,453 139,547 45.02% 41811: Penalties on Taxes 161,426 191,171 103,448 155,000 87,170 67,830 43.76% 46120: Treasurer's Fees 156,107 171,243 101,153 125,000 112,692 12,308 9.85% 48610: Miscellaneous Revenue 29,150 - - 12,500 - 12,500 100.00% Total Revenues 509,905 619,704 339,619 475,046 295,967 179,079 37.70% Total Wages 209,935 224,250 125,355 272,690 138,348 134,342 49.27% Total Fringes 80,333 91,965 53,633 101,720 56,056 45,664 44.89% 51599: Interdepartmental Wage & Fringe 362 1,852 1,364 2,200 - 2,200 100.00% Net Wage & Fringe 290,629 318,067 180,352 376,611 194,404 182,207 48.38% 51910: Staff Development 250 285 125 1,500 125 1,375 91.67% 52115: Maintenance Services 810 765 - 1,200 - 1,200 100.00% 52152: Bank Service Charges 2,458 12,047 5,532 6,000 9,687 (3,687) 61.46% 52165: Contracted Security 12,309 12,716 6,755 14,000 9,791 4,209 30.06% 52250: Cellular Phone Service 542 601 320 600 321 279 46.58% 52920: Computer Repair - 14 14 200 - 200 100.00% 52990: Other Contractual Services - 37 - - - - - 53110: Postage 9,550 8,996 5,066 10,000 6,732 3,268 32.68% 53130: Managed Print Costs - IT 4,565 4,222 1,180 4,800 995 3,805 79.26% 53140: Tax Deed & Title Services Expense 2,902 40,377 40,135 10,000 37,076 (27,076) 270.76% 53190: Office Supplies 4,092 2,010 1,699 4,000 1,453 2,547 63.68% 53210: Publications & Printing - 712 712 900 - 900 100.00% 53240: Dues & Licenses 100 100 100 200 100 100 50.00% 53250: Software Subscriptions & Renewals 7,273 22,152 29,773 13,000 12,907 93 0.71% 53310: Employee Mileage 844 288 109 600 471 129 21.58% 53320: Employee Lodging 615 618 440 1,000 303 697 69.70% 53330: Employee Meal Expense 156 155 136 200 94 106 53.00% 53350: Employee Other Expenses - 457 457 - - - - 53440: Operating Supplies 16,820 16,352 8,269 18,000 8,473 9,527 52.93% 53510: Repair and Maintenance Supplies 309 324 - - - - - 53910: Other Supplies and Expenses - - - - - - - Print Date August 21, 2026 Page 20 of 88 1520 - County Treasurer : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53920: Cell Phones & Accessories - 15 - - - - - 53940: Equipment Purchased - Non Fixed Asset 1,305 - - - - - - 55180: Liability Insurance 2,181 2,279 2,279 2,235 2,235 - - 57410: Losses 6,874 25,967 20,586 10,000 3,012 6,988 69.88% Operating 73,954 151,488 123,686 98,435 93,776 4,659 4.73% Total Expenses 364,584 469,555 304,038 475,046 288,179 186,866 39.34% Report Total 145,322 150,148 35,581 - 7,788 - - Print Date August 21, 2026 Page 21 of 88 1535 - Self Insurance : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48410: Insurance Recoveries 1,746,479 1,795,119 284,071 1,200,000 220,168 979,832 81.65% 49210: Transfer from General Fund 1,500,000 - - - - - - 49270: Transfer from Internal Service Fund 10,318,809 11,582,555 6,736,461 11,750,000 6,898,821 4,851,179 41.29% 49271: Transfer from Internal Service Fund - Dental - 451,864 262,613 450,000 273,394 176,606 39.25% Total Revenues 13,565,288 13,829,537 7,283,145 13,400,000 7,392,383 6,007,617 44.83% Total Wages 152,161 183,563 158,813 150,000 172,572 22,572 15.05% Total Fringes 106,652 146,518 86,271 250,000 127,375 122,625 49.05% 51599: Interdepartmental Wage & Fringe 148,700 157,596 157,596 157,994 157,994 - - Net Wage & Fringe 407,513 487,677 402,679 557,994 457,941 100,053 17.93% 52110: Medical and Dental Services 21,778 8,490 4,350 - 4,434 (4,434) - 52116: Consultant Fees 75,720 80,649 56,920 80,000 44,429 35,571 44.46% 52190: Other Professional Services 54,578 51,048 33,327 60,000 24,255 35,745 59.58% 52990: Other Contractual Services 770 465 - - - - - 53190: Office Supplies 17 - - - - - - 53220: Advertising/Promotion - 642 642 - - - - 53440: Operating Supplies 60 58 58 - 6,659 (6,659) - 55190: Insurance Premium & Claim Costs 10,671,872 11,542,908 5,756,243 12,247,506 6,026,093 6,221,413 50.80% 55191: Insurance Premium & Claim Costs - Dental 427,869 449,271 269,456 450,000 268,177 181,823 40.41% 55910: Other Fixed Charges 4,534 4,775 4,775 4,500 5,184 (684) 15.20% Operating 11,257,196 12,138,305 6,125,771 12,842,006 6,379,231 6,462,775 50.33% Total Expenses 11,664,709 12,625,982 6,528,450 13,400,000 6,837,172 6,562,828 48.98% Report Total 1,900,579 1,203,555 754,695 - 555,212 - - Print Date August 21, 2026 Page 22 of 88 1538 - RHS - Retirement Health Savings : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 300,000 - - - - - - 49310: Fund Balance Applied - - - 150,000 - 150,000 100.00% Total Revenues 300,000 - - 150,000 - 150,000 100.00% Total Wages 32,908 133,351 127,019 150,000 114,465 35,535 23.69% Total Fringes - - - - - - - Net Wage & Fringe 32,908 133,351 127,019 150,000 114,465 35,535 23.69% Operating - - - - - - - Total Expenses 32,908 133,351 127,019 150,000 114,465 35,535 23.69% Report Total 267,092 (133,351) (127,019) - (114,465) - - Print Date August 21, 2026 Page 23 of 88 1540 - Risk & Property Management/Liability Insurance : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48110: Interest Revenue 4,797 45,271 45,271 45,000 55,413 (10,413) -23.14% 48410: Insurance Recoveries 396,100 56,844 20,229 100,000 25,000 75,000 75.00% 49270: Transfer from Internal Service Fund 890,000 920,000 920,000 920,000 950,000 (30,000) -3.26% Total Revenues 1,290,897 1,022,115 985,500 1,065,000 1,030,413 34,587 3.25% Total Wages - - - - - - - Total Fringes - - - - - - - 51599: Interdepartmental Wage & Fringe 38,439 40,574 40,574 44,294 44,294 - - Net Wage & Fringe 38,439 40,574 40,574 44,294 44,294 - - 52440: Misc. Repair & Maintenance 77,226 125,709 32,648 150,000 39,254 110,746 73.83% 53212: Outreach/Education - - - 1,000 - 1,000 100.00% 53250: Software Subscriptions & Renewals 3,225 3,386 3,386 3,000 3,555 (555) 18.51% 53420: Medical Supplies 2,361 7,566 - 5,000 764 4,236 84.72% 55190: Insurance Premium & Claim Costs 394,873 1,046,135 591,709 766,706 329,905 436,801 56.97% Operating 477,686 1,182,796 627,743 925,706 373,479 552,227 59.65% 58110: New Vehicles 127,596 71,432 45,229 90,000 43,820 46,181 51.31% 58130: New Computer Equipment - - - 5,000 - 5,000 100.00% 58000: Capital Outlay 127,596 71,432 45,229 95,000 43,820 51,181 53.87% Total Expenses 643,720 1,294,802 713,546 1,065,000 461,592 603,408 56.66% Report Total 647,177 (272,687) 271,954 - 568,821 - - Print Date August 21, 2026 Page 24 of 88 1545 - Workers Compensation : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48410: Insurance Recoveries - - - - 3,446 (3,446) - 49270: Transfer from Internal Service Fund 634,356 717,796 417,155 650,000 417,194 232,806 35.82% Total Revenues 634,356 717,796 417,155 650,000 420,640 229,360 35.29% Total Wages - - - - - - - Total Fringes - - - - - - - 51599: Interdepartmental Wage & Fringe 23,470 24,730 24,730 35,994 35,994 - - Net Wage & Fringe 23,470 24,730 24,730 35,994 35,994 - - 51910: Staff Development - - - - 4,746 (4,746) - 52190: Other Professional Services 815 634 634 1,000 2,046 (1,046) 104.59% 52990: Other Contractual Services 60,000 60,000 60,000 30,000 21,000 9,000 30.00% 53320: Employee Lodging - - - - 1,154 (1,154) - 53330: Employee Meal Expense - - - - 126 (126) - 53470: Fuel Expenses - - - - 31 (31) - 55190: Insurance Premium & Claim Costs 362,491 365,630 132,728 583,006 143,494 439,512 75.39% Operating 423,307 426,264 193,362 614,006 172,597 441,409 71.89% Total Expenses 446,777 450,994 218,092 650,000 208,591 441,409 67.91% Report Total 187,580 266,802 199,063 - 212,050 - - Print Date August 21, 2026 Page 25 of 88 1565 - Fleet Vehicles : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 47330: Transportation Other Local Gov 155,414 127,275 71,155 150,000 71,820 78,180 52.12% 47430: Transportation Cty Depts 12,850 12,743 5,983 - 2,893 (2,893) - Total Revenues 168,264 140,018 77,138 150,000 74,713 75,287 50.19% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - 53995: Vehicle Operating Expenses 153,629 140,690 78,523 150,000 86,128 63,872 42.58% Operating 153,629 140,690 78,523 150,000 86,128 63,872 42.58% Total Expenses 153,629 140,690 78,523 150,000 86,128 63,872 42.58% Report Total 14,635 (672) (1,385) - (11,415) - - Print Date August 21, 2026 Page 26 of 88 1610 - Facilities : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 2,248,991 2,229,286 1,300,417 1,934,956 1,128,724 806,232 41.67% 47410: General Government Support Cty Depts - (194) - - - - - 48210: Rent Revenue 62,840 252,592 72,970 336,750 201,221 135,529 40.25% 48610: Miscellaneous Revenue 1,228 631 368 - 642 (642) - Total Revenues 2,313,059 2,482,315 1,373,755 2,271,706 1,330,587 941,119 41.43% Total Wages 764,611 738,874 391,746 812,546 406,111 406,435 50.02% Total Fringes 285,058 282,801 154,006 317,896 164,538 153,358 48.24% 51599: Interdepartmental Wage & Fringe 140,980 156,972 95,958 179,254 104,836 74,418 41.52% Net Wage & Fringe 908,689 864,703 449,794 951,189 465,813 485,376 51.03% 51910: Staff Development 7,735 1,825 1,825 7,500 4,773 2,727 36.36% 52190: Other Professional Services 19,927 16,180 16,180 14,000 - 14,000 100.00% 52210: Water & Sewer 51,303 57,086 27,397 60,000 26,588 33,412 55.69% 52220: Electricity 282,225 334,675 181,972 300,000 193,619 106,381 35.46% 52230: Gas for Heating 111,151 108,169 70,513 125,000 79,779 45,221 36.18% 52250: Cellular Phone Service 2,125 1,745 925 5,500 2,597 2,903 52.79% 52420: Grounds Maintenance 22,970 59,821 23,881 25,000 16,093 8,907 35.63% 52430: Building Maintenance 175,558 202,190 128,282 175,000 133,974 41,026 23.44% 52930: Refuse Collection Services 31,231 38,367 20,515 30,000 15,626 14,374 47.91% 52990: Other Contractual Services 335,704 499,938 249,756 400,000 250,833 149,167 37.29% 53110: Postage 209 145 102 200 20 180 89.85% 53130: Managed Print Costs - IT 518 657 443 930 373 557 59.87% 53190: Office Supplies 270 459 130 500 326 174 34.75% 53240: Dues & Licenses 1,220 505 505 1,000 430 571 57.05% 53250: Software Subscriptions & Renewals 1,140 2,314 2,314 6,000 6,179 (179) 2.99% 53310: Employee Mileage 449 1,290 580 1,400 698 702 50.17% 53320: Employee Lodging - 430 430 1,500 - 1,500 100.00% 53330: Employee Meal Expense 142 156 156 - - - - 53350: Employee Other Expenses 1,247 - - - 283 (283) - 53420: Medical Supplies - - - - 45 (45) - 53430: Provided Food Expense 896 - - - - - - 53440: Operating Supplies 108,346 85,752 46,236 90,000 37,861 52,139 57.93% Print Date August 21, 2026 Page 27 of 88 1610 - Facilities : Department Overview FY24 FY25 Prior Year FY26 FY26 Actual Actual July Operating Budget July Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53450: Uniform Expense/Supplies 12,644 9,080 4,957 15,000 4,852 10,148 67.66% 53470: Fuel Expenses 15,359 5,237 2,731 10,000 5,546 4,454 44.54% 53710: Roadway Supplies 17,966 59,461 22,609 35,000 20,907 14,093 40.27% 53910: Other Supplies and Expenses 190 - - - - - - 53995: Vehicle Operating Expenses 4,709 1,017 675 3,500 3,836 (336) 9.59% 54470: Plumbing Fixtures - - - - 3 (3) - 55180: Liability Insurance 12,465 16,308 16,308 13,487 13,487 - - 55310: Rents and Leases - 632 632 - - - - Operating 1,217,698 1,503,437 820,052 1,320,517 818,727 501,790 38.00% Total Expenses 2,126,387 2,368,140 1,269,846 2,271,706 1,284,540 987,166 43.45% Report Total 186,672 114,175 103,908 - 46,047 - - Print Date August 21, 2026 Page 28 of 88 2026 St. Croix County Capital Improvement Plan Project Status Report Dated: July 31, 2026 Year Prior Prior Years 2026 2026 Remaining Revenues: Budgets Actual Budget YTD Balance Property/Asset Sales 150,000 50,424 Grants/Other Govts 1,778,744 Bonds & Interest - 87,494 Total Revenues 1,928,744 137,918 Expenses: General Public Buildings 7140 10001 2026 Building Remodeling/Furniture/Plumbing 200,000 129,013 70,987 7320 10004 2026 Fleet Vehicle Replacement 260,000 142,106 117,894 7140 10005 2026 Equipment/Electrical Equipment 65,000 64,142 Closed 7140 10006 2026 HVAC Replacement 125,000 129,045 Closed 7140 10007 2026 Safety and Security 45,000 44,064 Closed 7140 10106 2022 Government Center Expansion79,743,000 80,060,553 274,842 (592,395) 7140 10110 2026 GC South Parking Lot 150,000 80,434 69,566 Information Technology 7150 10002 2026 IT Recurring Projects 150,000 149,987 13 Health & Human Services 7160 10003 2026 replacement vehicles for ADRC 55,000 55,000 Public Protection 7210 10000 2026 Squad Cars 550,000 499,980 50,020 7210 10135 2026 Squad Car Tablet Replacement 129,000 128,855 Closed Highway 7310 10115 2025 Hudson Highway Facility Replacement7,400,000 2,407,601 3,782,942 1,209,457 Emergency Services 7260 10102 2025 Network Switches Microwave Radio Infrastructure273,000 256,835 39,122 closed 7260 10142 2026 DC Battery power replacement 60,000 59,895 Closed Medical Examiner 7120 10080 2026 Stryker Power Pro XT Stretcher 16,000 12,789 Closed Parks 7620 10075 2026 HWY 35 bike Loop Trail - Phase II 27,799 2,236,000 53,784 2,154,416 7620 10035 2026 Parks Equipment 35,000 27,891 7,109 7620 10098 2026 Park Entrance Kiosks 50,000 50,000 Closed 7620 10099 2024 Glen Hills campground flush station920,000 969,408 (20,850) (28,558) 7620 10088 2025 GHP Whipering Oaks restroom building200,000 22,146 177,854 Closed 7620 10125 2026 Eckert Blufflands Park Development1,500,000 6,321 500,000 2,398 1,991,282 Total Expenses90,036,000 83,750,664 4,626,000 5,828,294 5,725,742 January 1, 2026 Fund Balance 21,332,612 Plus 2026 Revenues 137,918 Minus 2026 Expenses 5,828,294 Current Ending Fund Balance 15,642,235 Reserved for Approved Projects 5,725,742 Unreserved Fund Balance 9,916,493 Page 29 of 88 County Wide Cash & Investments Wells Fargo Balance $5,502,346.36 LGIP - State Investment Pool 69,563,616.31 Investments with Advisor 67,241,182.59 Bond Investment 1,675,817.58 TOTAL 143,982,962.84 2026 / 2025 2025 / 2024 2024 / 2023 Vehicle Registration Fees 41170 2026 2025 2024 2023 Variance Variance Variance Annual Budget 1,695,000.00 1,750,000.00 875,000.00 865,000.00 (55,000.00) 875,000.00 10,000.00 Budget per Month 141,250.00 145,833.33 72,916.67 72,083.33 (4,583.33) 72,916.67 833.33 January registrations (rec'd in February) 133,411.21 135,921.40 87,557.88 63,709.13 (2,510.19) 48,363.52 23,848.75 February registrations (rec'd in March) 133,985.55 127,742.01 118,878.62 62,764.89 6,243.54 8,863.39 56,113.73 March registrations (rec'd in April) 166,187.00 159,990.63 137,072.00 81,873.51 6,196.37 22,918.63 55,198.49 April registrations (rec'd in May) 165,737.55 153,301.87 154,860.00 75,579.00 12,435.68 (1,558.13) 79,281.00 May registrations (rec'd in June) 156,894.51 169,280.00 155,872.75 82,375.50 (12,385.49) 13,407.25 73,497.25 June registrations (rec'd in July) 169,072.08 162,334.00 152,334.50 81,374.13 6,738.08 9,999.50 70,960.37 July registrations (rec'd in August) 162,647.00 143,486.25 79,360.88 19,160.75 64,125.37 August registrations (rec'd in September) 137,754.00 170,786.00 79,445.12 (33,032.00) 91,340.88 September registrations (rec'd in October) 174,073.25 162,758.51 69,739.00 11,314.74 93,019.51 October registrations (rec'd in November) 154,295.50 153,435.96 70,785.00 859.54 82,650.96 November registrations (rec'd in December) 118,007.00 118,398.00 66,472.90 (391.00) 51,925.10 December registrations (rec'd in January) 129,166.74 129,439.88 62,012.10 (273.14) 67,427.78 Totals 925,287.90 1,784,513.40 1,684,880.35 875,491.16 16,717.99 99,633.05 809,389.19 Average Month 154,214.65 148,709.45 140,406.70 72,957.60 2026 / 2025 2025 / 2024 2024 / 2023 Sales Tax Progress 41220 2026 2025 2024 2023 Variance Variance Variance Annual Budget 13,797,187.00 12,537,000.00 11,600,000.00 10,500,000.00 1,260,187.00 937,000.00 1,100,000.00 Budget per Month 1,149,765.58 1,044,750.00 966,666.67 875,000.00 105,015.58 78,083.33 91,666.67 January (rec'd in March) 954,386.87 810,022.86 800,671.86 783,190.93 144,364.01 9,351.00 17,480.93 February (rec'd in April) 956,817.08 785,796.25 581,576.20 723,882.01 171,020.83 204,220.05 (142,305.81) March (rec'd in May) 1,130,289.92 1,176,506.73 1,260,438.65 935,748.93 (46,216.81) (83,931.92) 324,689.72 April (rec'd in June) 1,076,740.74 855,706.78 912,048.26 1,251,098.80 221,033.96 (56,341.48) (339,050.54) May (rec'd in July) 1,278,028.74 1,551,604.61 949,715.53 1,038,445.70 (273,575.87) 601,889.08 (88,730.17) June (rec'd in August) 1,231,677.54 1,274,785.88 1,364,100.14 (43,108.34) (89,314.26) July (rec'd in September) 1,054,431.19 1,033,141.16 1,120,065.36 21,290.03 (86,924.20) August (rec'd in October) 1,474,520.00 1,121,069.13 908,168.26 353,450.87 212,900.87 September (rec'd in November) 856,532.63 1,277,272.72 1,294,012.64 (420,740.09) (16,739.92) October (rec'd in December) 1,162,147.44 960,406.06 1,011,113.57 201,741.38 (50,707.51) November (rec'd in January) 1,084,486.56 1,349,867.36 691,494.45 (265,380.80) 658,372.91 December (rec'd in February) 1,146,727.61 1,006,555.96 1,511,369.72 140,171.65 (504,813.76) Totals 5,396,263.35 13,190,160.20 12,527,548.77 12,632,690.51 216,626.12 662,611.43 (105,141.74) Average Month 1,079,252.67 1,099,180.02 1,043,962.40 1,052,724.21 ADMINISTRATION COMMITTEE MONTHLY REPORT As of July 31, 2026 Page 30 of 88 Initial Resolution Authorizing the Issuance of $20,000,000 General Obligation Promisorry Notes Cover Memo To: Administration Committee From: Ken Witt, County Administrator Date: September 8, 2026 Agenda Item: Initial Resolution Authorizing the Issuance of $20,000,000 General Obligation Promisorry Notes Background Information: An initial resolution authorizing debt is the first step towards the issuance of debt. This resolution requires a 3/4 vote of the entire County Board, requiring 15 yes votes. Page 31 of 88 Resolution No. INITIAL RESOLUTION AUTHORIZING THE ISSUANCE OF $20,000,000 GENERAL OBLIGATION PROMISSORY NOTES 1 WHEREAS, the County Board of Supervisors of St. Croix County, Wisconsin (the 2 “County”) hereby finds and determines that it is necessary, desirable and in the best interest of 3 the County to issue, pursuant to Wisconsin Statute Chapter 67, general obligation promissory 4 notes in an amount not to exceed $20,000,000 for public purposes, including paying the cost of 5 constructing communication systems with equipment, and other authorized CIP projects 6 (collectively, the “); 7 8 WHEREAS, the County Board finds and determines that the Project is within the 9 County’s power to undertake and serves a “public purpose” as that term is defined in Wis. Stat. § 10 67.04(1)(b); and 11 12 WHEREAS, it is desirable to borrow the funds needed for the Project through the issuance 13 of general obligation promissory notes pursuant to Wisconsin Statute Chapter 67. 14 15 NOW, THEREFORE, BE IT RESOLVED by the St. Croix County Board of Supervisors 16 that there shall be issued general obligation promissory notes of the County in a principal amount 17 not to exceed $20,000,000 for the public purpose of paying the cost of the Project. There be and 18 hereby is levied on all the taxable property in the County a direct, annual tax in such years and in 19 such amounts as are sufficient to pay when due the principal and interest on such notes. 20 21 BE IT FURTHER RESOLVED by the St. Croix County Board of Supervisors that: 22 23 Section 1. Authorization of Notes. For the purpose of financing the Project, the County 24 shall issue general obligation promissory notes designated "General Obligation Promissory 25 Notes" (the “Notes”). 26 27 Section 2. Sale of the Notes. The County Board of Supervisors hereby authorizes and 28 directs that the Notes be offered for public sale. At a subsequent meeting, the County Board of 29 Supervisors shall consider such bids for the Notes as may have been received and take action 30 thereon. 31 32 Section 3. Official Notice of Sale. The County Administrator (in consultation with the 33 County's municipal advisor, Ehlers & Associates, Inc. (“Ehlers”)) is hereby authorized and 34 directed to cause the sale of the Notes to be publicized at such times and in such manner as the 35 County Administrator may determine and to cause copies of a complete Notice of Sale and other 36 pertinent data to be forwarded to interested bidders as the County Administrator may determine. 37 38 Section 4. Official Statement. The County Administrator (in consultation with Ehlers) 39 shall also cause an Official Statement to be prepared and distributed. The appropriate County 40 officials shall determine when the Official Statement is final for purposes of Securities and Page 32 of 88 41 Exchange Commission Rule 15c2-12 and shall certify said Statement, such certification to 42 constitute full authorization of such Statement under this Resolution. 43 44 Section 5. Conflicting Resolutions; Severability; Effective Date. All prior resolutions, 45 rules or other actions of the County Board of Supervisors or any parts thereof in conflict with the 46 provisions hereof shall be, and the same are, hereby rescinded insofar as the same may so 47 conflict. In the event that any one or more provisions hereof shall for any reason be held to be 48 illegal or invalid, such illegality or invalidity shall not affect any other provisions hereof. The 49 foregoing shall take effect immediately upon adoption and approval in the manner provided by 50 law. Administration Committee Recommended MOVER: SECONDER: AYES: EXCUSED: None St. Croix County Board of Supervisors Action: This Resolution was ADOPTED by the St. Croix County Board of Supervisors on October 6, 2026: ___________________________________ ___________________________________ Bob Feidler, County Board Chair Christine Hines, County Clerk Page 33 of 88 St. Croix County, WI Administration Committee Communications Tower Financing September 8, 2026 Page 34 of 88 2 • The Municipal bond market remains favorable for high- quality, higher-grade credits • Demand for tax-exempt bonds is strong and long- term borrowing rates continue to be attractive relative to historical averages. Municipal Bond Market Update 20 YEAR TREND IN MUNICIPAL BOND INDICES The Bond Buyer “20 Bond Index” (BBI) show s average yields on a group of municipal bonds that mature in 20 years and have an average rating equivalent to Moody’s Aa2 and S&P’s AA. Page 35 of 88 3  Finance approximately $20 million for Communications Tower Project costs  Issue debt over two calendar years  Limit qualified tax-exempt debt issuance to $10 million or less in each calendar year to preserve Bank Qualified eligibility  Bank-Qualified financing may provide lower interest rates and reduced overall borrowing costs Background Page 36 of 88 4 • General Obligation Debt Maximum Term is 20 Years from Issue Date • Estimated Interest Rates are conservative – “Aa1” + 50 bps • 20 Year Issue is typically prepayable starting after year eight • Fixed interest rates Estimated 2027 G.O. Promissory Notes Debt Service Schedule and Sources and Uses Year Ending Principal (6/1) Est. Rate 1 Interest Total 2028 135,000 3.20% 637,552 772,552 2029 355,000 3.28% 416,333 771,333 2030 370,000 3.37% 404,276 774,276 2031 380,000 3.42% 391,544 771,544 2032 395,000 3.50% 378,133 773,133 2033 410,000 3.70% 363,636 773,636 2034 425,000 3.80% 347,976 772,976 2035 440,000 3.85% 331,431 771,431 2036 460,000 3.95% 313,876 773,876 2037 475,000 4.08% 295,101 770,101 2038 495,000 4.25% 274,892 769,892 2039 520,000 4.35% 253,063 773,063 2040 545,000 4.45% 229,627 774,627 2041 570,000 4.50% 204,676 774,676 2042 595,000 4.60% 178,166 773,166 2043 620,000 4.65% 150,066 770,066 2044 650,000 4.71% 120,343 770,343 2045 685,000 4.78% 88,664 773,664 2046 720,000 4.85% 54,833 774,833 2047 755,000 4.95% 18,686 773,686 Total 10,000,000 5,452,868 15,452,868 Totals Issue Summary Dated Date: 6/22/2026 First Interest Payment: 6/1/2028 First Principal Payment: 6/1/2028 True Interest Cost (TIC): 4.60% All Inclusive Cost (AIC): 4.77% Est. Sources and Uses Sources Par Amount of Bonds 10,000,000 Total Sources $10,000,000 Uses Total Underwriter's Discount 125,000 Costs of Issuance 146,500 Deposit to Project Construction Fund 9,728,500 Total Uses 10,000,000 Page 37 of 88 5 General Obligation Borrowing Capacity • Equalized Value: $19,907,624,100 • G.O. Debt Limit: $995,381,205 • Debt Outstanding with 2027/28 Issues: $112,555,000 • Remaining Capacity: $882,826,205 Page 38 of 88 6 County Projected Debt Levy • 2027 Projected Debt Levy: $10.802 million • 2028 Projected Debt Levy: $11.450 million • 2029 Projected Debt Levy: $11.722 million Note: Potential Jail project not included in Levy projections Page 39 of 88 7 Example Debt Issuance Timeline Sept 8. Administration Committee Meeting to Consider Debt Authorizing Resolution Oct 6. County Board Meeting to Review Finance Plan and Adopt Initial Resolution May 4. County Board Meeting to approve Set Sale Resolution and Pre-Sale Report May 18. Rating Call June 1. Board of Supervisors Meeting to Award Sale of the Notes June 22. Estimated closing Page 40 of 88 8 A Q & Page 41 of 88 9 Ehlers is the joint marketing name of the following affiliated businesses (collectively, the “Affiliates”): Ehlers & Associates, Inc. (“EA”), a municipal advisor registered with the Municipal Securities Rulemaking Board (“MSRB”) and the Securities and Exchange Commission (“SEC”); Ehlers Investment Partners, LLC (“EIP”), an SEC registered investment adviser; and Bond Trust Services Corporation (“BTS”), a holder of a limited banking charter issued by the State of Minnesota. Where an activity requires registration as a municipal advisor pursuant to Section 15B of the Exchange Act of 1934 (Financial Management Planning and Debt Issuance & Management), such activity is or will be performed by EA; where an activity requires registration as an investment adviser pursuant to the Investment Advisers Act of 1940 (Investments and Treasury Management), such activity is or will be performed by EIP; and where an activity requires licensing as a bank pursuant to applicable state law (paying agent services shown under Debt Issuance & Management), such activity is or will be performed by BTS. Activities not requiring registration may be performed by any Affiliate. This communication does not constitute an offer or solicitation for the purchase or sale of any investment (including without limitation, any municipal financial product, municipal security, or other security) or agreement with respect to any investment strategy or program. This communication is offered without charge to clients, friends, and prospective clients of the Affiliates as a source of general information about the services Ehlers provides. This communication is neither advice nor a recommendation by any Affiliate to any person with respect to any municipal financial product, municipal security, or other security, as such terms are defined pursuant to Section 15B of the Exchange Act of 1934 and rules of the MSRB. This communication does not constitute investment advice by any Affiliate that purports to meet the objectives or needs of any person pursuant to the Investment Advisers Act of 1940 or applicable state law. Important Disclosures Page 42 of 88 St. Croix County - CIP Project Timelines Preliminary Schedule Forecast 8/25/2026 Year Quarter 123412341234123412341234 COMMUNICATION PROJECT Budget & Concept Plan Detailed Design Site Identification/Acquisition Environmental Approvals Landlord Approvals Procurement / Towers & Shelters Tower & Shelter Construction Connectivit y to New Sites New Site Construction Existin g Site Retrofits Frequency Coordination FCC Licensing Procurement RFP Vendor Proposal Prep Proposal Analysis Contract Award (Fixed RF, Consoles, Subscribers) Vendor Fixed Equipment Orders Vendor Factory Staging Delivery of Subscriber Radios Mobile Radio Installs End User /Dispatch Training Fixed RF Equipment Install Console Upgrade Install Drive Testing Beneficial Use As Built Documentation Project Closeout JAIL PROJECT Issue CM & Design RFPs Preconstruction/Design Phase Bid Package 1 Bid Package 2 Material Procurement Construction Post Construction Closeout Bonding Bank Qualified $10M Bank Qualified $10M Right Size Final Bond $50 203120302026 2027 2028 2029 Page 43 of 88 Year Eq. Value Debt Levy Debt Rate 2006 721783320 0 1,984,838 0.27499083 8 2007 801210150 0 1,990,498 0.24843644 3 2008 826770050 0 2,530,480 0.30606817 5 2009 857628290 0 2,766,304 0.32255279 3 2010 810428430 0 1,876,001 0.23148262 5 2011 750129740 0 1,811,657 0.24151248 8 2012 718888440 0 1,941,777 0.27010825 2 2013 677186990 0 1,476,139 0.21798100 4 2014 700683200 0 1,273,711 0.18178129 6 2015 743043190 0 1,507,676 0.20290556 7 2016 789428020 0 2,160,212 0.27364268 1 2017 842109690 0 2,436,804 0.28936895 4 2018 902264980 0 4,037,102 0.44744083 9 2019 946151860 0 4,619,216 0.48821084 6 2020 1036377490 0 5,843,133 0.56380354 2 2021 1119907910 0 5,802,620 0.51813367 4 2022 1211666000 0 5,722,077 0.47224870 6 2023 1416535490 0 10,712,540 0.75624931 9 2024 1596084440 0 10,584,462 0.66315175 7 2025 1722811350 0 10,286,772 0.59709218 9 2026 1818116030 0 10,285,121 0.56570212 4 2027 1935756200 0 10,811,729 0.55852741 2 2028 20519015720 11,457,653 0.5583919 4 2029 21750156663 11,688,280 0.53738831 3 2030 23055166063 15,613,984 0.67724448 2 2031 2443847602 7 15,166,078 0.62058198 7 2032 2590478458 8 15,003,911 0.57919458 7 2033 2745907166 4 14,848,443 0.54074817 9 2034 2910661596 4 14,746,239 0.50662842 5 2035 30853012921 14,773,22 9 0.47882613 7 2036 32704193697 14,300,249 0.43726040 6 2037 34666445318 14,072,714 0.40594626 5 2038 36746432037 13,782,813 0.37507894 6 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 2006200720082009201020112012201320142015201620172018201920202021202220232024202520262027 20282029203020312032203320342035203620372038 Debt Service Levy Rate Page 44 of 88 Year Eq. Value Debt Levy Debt Rate 2006 721783320 0 1,984,838 0.27499083 8 2007 801210150 0 1,990,498 0.24843644 3 2008 826770050 0 2,530,480 0.30606817 5 2009 857628290 0 2,766,304 0.32255279 3 2010 810428430 0 1,876,001 0.23148262 5 2011 750129740 0 1,811,657 0.24151248 8 2012 718888440 0 1,941,777 0.27010825 2 2013 677186990 0 1,476,139 0.21798100 4 2014 700683200 0 1,273,711 0.18178129 6 2015 743043190 0 1,507,676 0.20290556 7 2016 789428020 0 2,160,212 0.27364268 1 2017 842109690 0 2,436,804 0.28936895 4 2018 902264980 0 4,037,102 0.44744083 9 2019 946151860 0 4,619,216 0.48821084 6 2020 1036377490 0 5,843,133 0.56380354 2 2021 1119907910 0 5,802,620 0.51813367 4 2022 1211666000 0 5,722,077 0.47224870 6 2023 1416535490 0 10,712,540 0.75624931 9 2024 1596084440 0 10,584,462 0.66315175 7 2025 1722811350 0 10,286,772 0.59709218 9 2026 1818116030 0 10,285,121 0.56570212 4 2027 1935756200 0 10,811,729 0.55852741 2 2028 20519015720 11,457,653 0.5583919 4 2029 21750156663 11,688,280 0.53738831 3 2030 23055166063 11,613,984 0.50374757 5 2031 2443847602 7 11,246,078 0.46017918 6 2032 2590478458 8 11,163,911 0.43095942 2 2033 2745907166 4 10,988,443 0.40017532 8 2034 2910661596 4 10,970,239 0.37689846 9 2035 30853012921 10,931,22 9 0.354300211 2036 32704193697 15,518,249 0.47450333 6 2037 34666445318 15,340,714 0.44252342 2 2038 36746432037 15,120,813 0.41149064 4 Nursing Home Highway Shop Jail Special Needs Cells GC Expansion Hudson Hwy Shop Communication Project $20M Jail $105M 2033 start 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 2006200720082009201020112012201320142015201620172018201920202021202220232024202520262027 20282029203020312032203320342035203620372038 Debt Service Levy Rate Page 45 of 88 Resolution Approving Reclassification and Compensation Adjustment Plan for Health Care Campus Positions Cover Memo To: Administration Committee From: Ken Witt, County Administrator Audrie Haycraft, Human Resources Director Date: September 8, 2026 Agenda Item: Resolution Approving Reclassification and Compensation Adjustment Plan for Health Care Campus Positions Background Information: Health Care Campus Compensation Regrade Proposal Purpose Human Resources is requesting approval to regrade several St. Croix County Health Care Campus positions and adjust selected shift differentials effective October 11, 2026. The purpose of these changes is to improve the County's competitiveness within the local health care labor market, address wage compression created by significant movement between grades, preserve internal equity among current employees, and support the Health Care Campus’ ability to recruit and retain qualified nursing and direct-care staff. Background and Market Review Human Resources reviewed compensation for Health Care Campus positions using both traditional comparable-county data and current wage information from nursing homes, assisted living facilities, and memory care facilities within the Hudson and surrounding labor market. For purposes of this analysis, Human Resources compared the minimum published wage for each comparable position, representing the employer's established starting or entry rate. The median starting rate represents the median of those published minimum rates. The County's compensation philosophy is to maintain starting wages at or slightly above the market median to support competitive recruitment while maintaining an appropriate wage progression for experience and tenure. When looking strictly at comparable counties, St. Croix County remains generally aligned with median starting wages. However, the Health Care Campus does not recruit employees solely from other county governments. It competes directly with private nursing homes and assisted living facilities in the western Wisconsin, eastern Twin Cities metropolitan area for the same limited pool of qualified employees. The market review identified several Health Care Campus positions where the County's current wage structure is below the local labor market. The County last regraded Health Care Campus positions in October 2024 in response to similar market pressures. Since that time, wages offered by competing health care employers have continued to increase, prompting Human Resources to reevaluate the County's competitive position within the local labor market. The current market review indicates that additional targeted adjustments are warranted for several Health Care Campus classifications. Summary of Compensation Analysis The market data demonstrates that no single comparison point applies uniformly across all Health Care Campus positions. For some classifications, comparable-county wages remain competitive, while local private-sector wages are significantly higher. For others, Minnesota's nursing home minimum wage creates additional competitive pressure. The Page 46 of 88 proposed grades therefore reflect consideration of the overall labor market rather than an attempt to match any single benchmark. Position Current SCC Starting Rate Local Market Starting Median Rate Comparator Counties Starting Median Rate 2026 MN Nursing Home Minimum Wage Requirement Proposed SCC Starting Rate Certified Nursing Assistant $19.83 $21.09 $19.57 $22.50 $21.87 Registered Nurse $33.92 $39.25 $35.56 n/a $37.40 Personal Care Assistant $17.13 $18.35 $20.34 $19.00 $18.89 Nurse Supervisor $37.40 $39.75 $39.59 n/a $39.26 Certified Medication Aide $21.87 $21.25 $20.52 $23.50 $22.96 Ward Clerk $19.83 $19.22 $20.20 n/a $20.83 * The Minnesota nursing home minimum wage is included because the Health Care Campus competes for nursing and direct-care employees within the eastern Twin Cities labor market, making Minnesota wage requirements relevant to the County's recruitment environment. Requested Position Regrades Human Resources recommends the following position regrades effective October 11, 2026: Position Current Grade Current Minimum Proposed Grade Proposed Minimum Certified Nursing Assistant 14 $19.83 16 $21.87 Ward Clerk 14 $19.83 15 $20.83 Dementia Certified Nursing Assistant 15 $20.83 17 $22.96 Certified Medication Aide 16 $21.87 17 $22.96 Personal Care Assistant 11 $17.13 13 $18.89 Registered Nurse 25 $33.92 27 $37.40 Page 47 of 88 Nurse Supervisor 27 $37.40 28 $39.26 *These recommendations reflect the wage schedule in effect at the time of the proposed October 11, 2026 implementation date. The proposed regrades are intended to address the most significant market gaps and move affected classifications closer to the County's compensation objective of maintaining starting wages at or slightly above the market median. In some classifications, fully reaching the local market median would require additional grade movement that Human Resources does not recommend at this time based on internal equity, supervisory relationships, and fiscal considerations. Proposed Incumbent Step Placement St. Croix County's typical practice when a position is regraded is to place the incumbent at the step in the new grade that is most similar to the employee's current rate without causing a reduction in pay. For several of these classifications, however, the magnitude of the proposed grade movement creates significant compression concerns. Applying the County's typical regrade placement practice alone would result in employees with materially different experience and length of service being placed too closely together within the new wage structure. It could also create equity concerns when comparing experienced incumbents with future new hires. For that reason, Human Resources is requesting approval for the following incumbent placement methodology. For classifications using the step-mapping methodology below, an employee's current step is used to determine the corresponding placement in the new grade. For example, a CNA currently at Step 5 of Grade 14 would move to Step 3 of Grade 16. Position Regrade Incumbent Placement Certified Nursing Assistant Grade 14 → 16 Step 1→1; Steps 2–3→2; Steps 4–5→3; Step 6→4; Step 7→5 Ward Clerk Grade 14 → 15 Step 5 to preserve longevity target-step placement approved in 2025. Dementia Certified Nursing Assistant Grade 15 → 17 Step 1→1; Steps 2–3→2; Steps 4–5→3; Step 6→4; Step 7→5 Certified Medication Aide Grade 16 → 17 Closest step without reduction Personal Care Assistant Grade 11 → 13 Step 1→1; Steps 2–3→2; Step 4→3 Registered Nurse Grade 25 → 27 Closest step + one additional step (Step 3→2; Step 5→3; Step 8→5) Nurse Supervisor Grade 27 → 28 Closest step without reduction Page 48 of 88 Internal Equity and Wage Compression A significant consideration in this proposal is the relationship between current employees, newly hired employees, and supervisory classifications. The purpose of the requested incumbent placements is not to provide additional increases beyond what is justified by the market. Rather, the placement methodology is intended to prevent the regrades themselves from unintentionally creating new internal-equity concerns. If experienced incumbents are moved only to the first available wage in the new grade, employees with several years of County service may end up earning nearly the same as a newly hired employee entering the revised range. This reduces the value of experience and tenure and can undermine the retention benefit the regrade is intended to achieve. The proposed placements preserve a reasonable relationship between employees' existing positions within their current wage ranges while still moving the classifications toward market. Shift Differential Adjustments Human Resources also recommends updating the Health Care Campus's evening and night shift differentials effective October 11, 2026. Differential Current Proposed Weekend Premium $2.00/hour No change – $2.00/hour Shift B Premium $0.50/hour $1.00/hour Shift C Premium $1.00/hour $2.00/hour The local market review indicates that PM-shift differentials commonly range from approximately $1.00–$2.00 per hour, NOC-shift differentials from approximately $2.00–$4.00 per hour, and weekend premiums from approximately $1.00– $3.00 per hour. The proposed adjustments would therefore bring the County closer to prevailing market practices while remaining conservative relative to many competing employers. Recruitment, Retention and Operational Impact The proposed regrades represent an investment in maintaining a stable, qualified Health Care Campus workforce and strengthening the County's ability to compete for employees within the local health care labor market. Competitive wages support the County's ability to attract and retain qualified employees, maintain consistent staffing levels, reduce reliance on higher-cost contract labor, and provide greater continuity of care for residents. The Health Care Campus has previously experienced the positive impact of improved wage competitiveness. In October 2024, the County implemented a regrade of Health Care Campus positions in response to similar market pressures. Following that adjustment, the Health Care Campus experienced increased applicant interest, improved hiring and retention, greater staffing stability, and reduced reliance on contract staffing. Since the 2024 regrade, average contract labor costs have decreased from approximately $75,000 per month to $48,500 per month, a reduction of approximately Page 49 of 88 $26,500 per month, or $318,000 annually. These results demonstrate the operational value of maintaining competitive wages and provide support for continued targeted investment in the Health Care Campus workforce. The total estimated annual cost of the proposed regrades and increased shift differentials is approximately $290,000. While contract staffing will remain necessary when vacancies cannot otherwise be filled, continued improvements in recruitment, retention, and staffing stability provide an opportunity to offset a portion of this investment through reduced reliance on higher-cost contract labor. The proposal is not intended to make St. Croix County the highest-paying employer in the market, but rather to maintain a competitive position and direct a greater portion of staffing expenditures toward the County's own workforce. Requested Approval Human Resources requests approval to implement the following effective October 11, 2026: 1. Regrade the Certified Nursing Assistant position from Grade 14 to Grade 16. 2. Regrade the Ward Clerk position from Grade 14 to Grade 15. 3. Regrade the Dementia Certified Nursing Assistant position from Grade 15 to Grade 17. 4. Regrade the Certified Medication Aide position from Grade 16 to Grade 17. 5. Regrade the Personal Care Assistant position from Grade 11 to Grade 13. 6. Regrade the Registered Nurse–Health Care Campus position from Grade 25 to Grade 27. 7. Regrade the Nurse Supervisor position from Grade 27 to Grade 28. 8. Apply the incumbent step-placement methodology described in this proposal in order to address wage compression and maintain internal equity. 9. Increase the Shift B premium from $0.50 to $1.00 per hour. 10. Increase the Shift C premium from $1.00 to $2.00 per hour. These changes are recommended as a targeted market adjustment intended to improve the Health Care Campus's ability to recruit and retain qualified staff, maintain appropriate internal wage relationships, and remain competitive within the Hudson-area health care labor market while continuing to exercise fiscal restraint. Page 50 of 88 Resolution No. RESOLUTION APPROVING HEALTH CARE CAMPUS POSTION RECLASSIFICATIONS AND COMPENSATION ADJUSTMENTS 1 WHEREAS, St. Croix County Human Resources has conducted a review of 2 compensation for positions at the St. Croix County Health Care Campus to evaluate the County's 3 competitiveness within the local health care labor market; and 4 5 WHEREAS, the review considered compensation information from comparable counties 6 as well as nursing homes, assisted living facilities, and memory care facilities within the 7 surrounding labor market; and 8 9 WHEREAS, the review identified several Health Care Campus classifications where 10 targeted adjustments are warranted to improve the County's ability to recruit and retain qualified 11 nursing and direct-care employees, address wage compression, and maintain appropriate internal 12 equity; and 13 14 WHEREAS, the proposed changes are consistent with the County's compensation 15 objective of maintaining starting wages at or slightly above the applicable market median while 16 maintaining appropriate wage progression for experience and tenure; and 17 18 WHEREAS, the Health Care Campus experienced improved applicant interest, hiring 19 and retention, and staffing stability following the October 2024 regrade, while average contract 20 labor costs subsequently declined from approximately $75,000 per month to approximately 21 $48,500 per month; and 22 23 WHEREAS, Human Resources recommends that the following Health Care Campus 24 positions be regraded effective October 11, 2026: 25 • Certified Nursing Assistant — Grade 14 to Grade 16; 26 • Ward Clerk — Grade 14 to Grade 15; 27 • Dementia Certified Nursing Assistant — Grade 15 to Grade 17; 28 • Certified Medication Aide — Grade 16 to Grade 17; 29 • Personal Care Assistant — Grade 11 to Grade 13; 30 • Registered Nurse – Health Care Campus — Grade 25 to Grade 27; and 31 • Nurse Supervisor — Grade 27 to Grade 28; and 32 33 WHEREAS, Human Resources recommends the use of a specific incumbent step- 34 placement methodology for the regraded classifications in order to preserve reasonable 35 relationships between employees' existing positions within their wage ranges, recognize 36 experience and tenure, and prevent the regrades from creating additional wage compression or 37 internal equity concerns; and 38 39 WHEREAS, Human Resources further recommends increasing the Health Care Campus 40 Shift B premium from $0.50 to $1.00 per hour and the Shift C premium from $1.00 to $2.00 per Page 51 of 88 41 hour, effective October 11, 2026, while maintaining the current $2.00 per hour weekend 42 premium; and 43 44 WHEREAS, the total estimated annual cost of the proposed regrades and increased shift 45 differentials is approximately $290,000; and 46 47 WHEREAS, maintaining competitive compensation at the Health Care Campus supports 48 recruitment and retention, staffing stability, continuity of care, and reduced reliance on higher- 49 cost contract staffing. 50 51 NOW, THEREFORE, BE IT RESOLVED by the St. Croix County Board of 52 Supervisors that: 53 1. The Health Care Campus positions identified in this resolution are hereby regraded 54 effective October 11, 2026, as follows: 55 56 57 58 59 60 61 62 63 64 65 66 67 2. The incumbent step-placement methodology recommended by Human Resources is 68 approved for the affected classifications in accordance with the Health Care Campus 69 Compensation Regrade Proposal, including the methodology designed to address wage 70 compression and maintain internal equity. 71 3. The Health Care Campus Shift B premium is increased from $0.50 to $1.00 per hour, 72 effective October 11, 2026. 73 4. The Health Care Campus Shift C premium is increased from $1.00 to $2.00 per hour, 74 effective October 11, 2026. 75 5. The Health Care Campus weekend premium shall remain at $2.00 per hour. 76 6. The County Administrator and Human Resources Director are authorized to take all 77 necessary administrative actions to implement the approved reclassifications, step 78 placements, and shift differential adjustments. 79 80 BE IT FURTHER RESOLVED that this Resolution shall become effective upon 81 adoption, with the compensation changes approved herein effective October 11, 2026. Page 52 of 88 Resolution No. RESOLUTION APPROVING HEALTH CARE CAMPUS POSTION RECLASSIFICATIONS AND COMPENSATION ADJUSTMENTS Administration Committee Recommended MOVER: SECONDER: AYES: EXCUSED: None St. Croix County Board of Supervisors Action: This Resolution was ADOPTED by the St. Croix County Board of Supervisors on October 6, 2026: ___________________________________ ___________________________________ Bob Feidler, County Board Chair Christine Hines, County Clerk Page 53 of 88 Consideration of 2027 Requested Budget Cover Memo To: Administration Committee From: Ken Witt, County Administrator Date: September 8, 2026 Agenda Item: Consideration of 2027 Requested Budget Background Information: Departments did a good job, projecting expenses and making budget requests consistent with the priorities established by the County Board. Based upon the requests received and early revenue projections, we currently have a budget deficit of approximately $760,000. This is roughly half of the deficit we typically see at this stage of the budget process. As a result, we anticipate a relatively smooth budget process, with some reductions to requests but many requests are likely to make it into the final budget. This review of the requested budgets provides an opportunity for the Committee to offer recommendations on items they would like to see reduced or eliminated, as well as to show support for items they believe should be included in the final budget. Ultimately, the County Administrator will consider the feedback received from the County Board, elected officials, and department heads in developing a balanced budget for the County Board's consideration. Page 54 of 88 1320 - Corporation Counsel : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 809,944 955,917 1,016,123 592,738 1,033,549 - - - 46135: Corporation Counsel Fees 4,200 5,708 4,500 4,299 5,000 - - - 49310: Fund Balance Applied - - 350,000 - - - - - 40000 814,144 961,625 1,370,623 597,038 1,038,549 - - - 51110: Salaries 469,316 515,730 534,914 293,344 559,882 - - - 51140: PTO Pay-Salaried 5,949 - - - - - - - 51210: Wages 118,241 155,370 182,404 87,594 181,354 - - - 51220: Overtime Wages - - - 223 100 - - - 51240: PTO Pay-Hourly - 9,122 - - - - - - 51310: PTO Incentive 5,888 9,026 9,000 10,906 9,000 - - - 51325: Health & Wellness Benefit - - - 500 - - - - Total Wages 599,395 689,249 726,318 392,568 750,336 - - - 51510: Social Security 43,629 49,182 55,563 27,807 57,401 - - - 51520: Retirement-Employer Share 40,514 46,693 51,647 27,444 53,747 - - - 51530: Dental Insurance 101 1,120 1,740 1,111 2,067 - - - 51540: Health Insurance 115,028 147,764 162,814 84,087 151,377 - - - 51550: Disability Insurance 1,378 1,611 2,152 - 2,224 - - - 51560: Workers Compensation 5,576 6,593 6,717 3,808 4,645 - - - 51580: Life Insurance 672 931 921 558 943 - - - Total Fringes 206,898 253,895 281,554 144,814 272,403 - - - 51599: Interdepartmental Wage & Fringe (46,224) (31,011) (34,611) (21,301) (36,032) - - - Net Wage & Fringe 760,069 912,133 973,261 516,081 986,707 - - - 51910: Staff Development 2,005 1,017 2,000 354 1,500 - - - 52117: Legal Services 3,759 19,860 352,000 20,475 1,700 - - - 52140: Civil Process/Paper Fees - 179 - 330 300 - - - 52150: Transcription Services 149 297 300 - 300 - - - 52250: Cellular Phone Service 488 540 580 321 580 - - - 53110: Postage 1,767 1,454 1,600 550 1,600 - - - 53120: Copy Expense 9 65 - - - - - - 53130: Managed Print Costs - IT 961 1,168 1,200 679 1,200 - - - Page 55 of 88 1320 - Corporation Counsel : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53140: Tax Deed & Title Services Expense - 30 90 - 90 - - - 53190: Office Supplies 386 321 500 156 500 - - - 53211: Law Book Publications 4,677 5,212 5,000 2,595 5,200 - - - 53240: Dues & Licenses 2,290 2,807 2,807 2,846 2,875 - - - 53250: Software Subscriptions & Renewals 12,419 7,891 25,000 25,854 28,600 - - - 53310: Employee Mileage 1,420 1,864 1,400 357 1,400 - - - 53320: Employee Lodging 262 663 500 202 500 - - - 53330: Employee Meal Expense 361 656 500 75 500 - - - 53350: Employee Other Expenses 20 - - 18 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 - - - 55210: Premiums on Surety Bonds 100 60 - - - - - - Operating 37,298 48,462 397,362 58,697 51,842 - - - Total Expenses 797,367 960,595 1,370,623 574,778 1,038,549 - - - Report Total 16,777 1,030 - 22,260 - - - - Page 56 of 88 1410 - Administrator : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 541,156 518,988 536,281 312,831 585,391 - - - 43510: State General Government Grant 18,337 - - - - - - - 48510: Donations & Contributions 501 490 500 125 500 - - - 40000 559,995 519,478 536,781 312,956 585,891 - - - 51110: Salaries 278,303 287,554 309,170 168,696 334,117 - - - 51210: Wages 56,663 58,624 60,758 33,165 63,219 - - - 51220: Overtime Wages 1,114 1,063 1,200 635 1,200 - - - 51310: PTO Incentive 7,694 7,877 8,000 8,537 8,000 - - - Total Wages 343,775 355,119 379,128 211,033 406,536 - - - 51510: Social Security 23,630 23,919 29,003 15,277 31,100 - - - 51520: Retirement-Employer Share 23,201 24,160 26,721 14,580 28,894 - - - 51530: Dental Insurance 873 1,322 1,983 1,157 2,082 - - - 51540: Health Insurance 53,503 59,040 60,726 35,410 62,546 - - - 51550: Disability Insurance 793 834 1,110 - 1,192 - - - 51560: Workers Compensation 3,327 3,593 3,699 2,141 2,781 - - - 51580: Life Insurance 322 416 387 245 394 - - - Total Fringes 105,648 113,285 123,630 68,810 128,990 - - - 51599: Interdepartmental Wage & Fringe (43,197) (45,499) (47,368) (47,368) (50,551) - - - Net Wage & Fringe 406,227 422,905 455,390 232,475 484,975 - - - 51910: Staff Development 1,084 1,250 1,500 1,210 1,500 - - - 52190: Other Professional Services 15,314 3,337 15,000 - 10,000 - - - 52250: Cellular Phone Service 1,143 1,143 1,200 606 1,200 - - - 52990: Other Contractual Services - 387 - - - - - - 53110: Postage 13 9 25 1 25 - - - 53120: Copy Expense 1 - - - - - - - 53130: Managed Print Costs - IT 1,433 1,095 1,500 528 1,500 - - - 53190: Office Supplies 2,012 1,297 2,000 817 2,000 - - - 53212: Outreach/Education 245 82 250 - 250 - - - 53220: Advertising/Promotion 22,242 17,971 25,000 11,391 48,500 - - - Page 57 of 88 1410 - Administrator : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 - - - 53250: Software Subscriptions & Renewals 5,879 6,243 10,000 1,341 10,000 - - - 53310: Employee Mileage 1,334 2,465 1,750 1,016 2,500 - - - 53320: Employee Lodging 1,116 2,282 1,250 258 2,000 - - - 53330: Employee Meal Expense 352 458 500 101 500 - - - 53340: Employee Airfare 379 874 500 394 750 - - - 53350: Employee Other Expenses 274 163 1,000 - 500 - - - 53430: Provided Food Expense - 200 150 - 150 - - - 53440: Operating Supplies 28 51 100 - 100 - - - 53910: Other Supplies and Expenses 10,888 8,528 15,000 3,139 15,000 - - - 53995: Vehicle Operating Expenses - 42 - 45 - - - - 55180: Liability Insurance 2,116 2,506 3,166 3,167 2,941 - - - Operating 67,316 51,883 81,391 25,253 100,916 - - - Total Expenses 473,543 474,788 536,781 257,728 585,891 - - - Report Total 86,452 44,690 - 55,228 - - - - Page 58 of 88 1535 - Self Insurance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 1,200,000 220,168 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 6,898,821 12,250,000 - - - 49271: Transfer from Internal Service Fund - Dental - 451,864 450,000 273,394 475,000 - - - 40000 13,565,288 13,829,537 13,400,000 7,392,383 13,925,000 - - - 51325: Health & Wellness Benefit 152,161 183,563 150,000 162,572 175,000 - - - Total Wages 152,161 183,563 150,000 162,572 175,000 - - - 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 48,002 142,270 250,000 127,375 250,000 - - - 51550: Disability Insurance 314 - - - - - - - 51560: Workers Compensation 1,816 - - - - - - - 51580: Life Insurance 173 - - - - - - - Total Fringes 106,652 146,518 250,000 127,375 250,000 - - - 51599: Interdepartmental Wage & Fringe 148,700 157,596 157,994 157,994 168,806 - - - Net Wage & Fringe 407,513 487,677 557,994 447,941 593,806 - - - 52110: Medical and Dental Services 21,778 8,490 - 4,434 - - - - 52116: Consultant Fees 75,720 80,649 80,000 44,429 80,000 - - - 52190: Other Professional Services 54,578 51,048 60,000 21,921 60,000 - - - 52990: Other Contractual Services 770 465 - - - - - - 53190: Office Supplies 17 - - - - - - - 53220: Advertising/Promotion - 642 - - - - - - 53440: Operating Supplies 60 58 - 6,659 - - - - 55190: Insurance Premium & Claim Costs 10,671,872 11,542,908 12,247,506 6,026,093 12,711,194 - - - 55191: Insurance Premium & Claim Costs - Dental 427,869 449,271 450,000 256,629 475,000 - - - 55910: Other Fixed Charges 4,534 4,775 4,500 5,184 5,000 - - - Operating 11,257,196 12,138,305 12,842,006 6,365,348 13,331,194 - - - Total Expenses 11,664,709 12,625,982 13,400,000 6,813,289 13,925,000 - - - Page 59 of 88 1535 - Self Insurance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected Report Total 1,900,579 1,203,555 - 579,094 - - - - Page 60 of 88 1538 - RHS - Retirement Health Savings : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 - - - 40000 300,000 - 150,000 - 200,000 - - - 51280: LTSL Payout-Hourly 32,908 133,351 150,000 114,465 200,000 - - - Total Wages 32,908 133,351 150,000 114,465 200,000 - - - Total Fringes - - - - - - - - Net Wage & Fringe 32,908 133,351 150,000 114,465 200,000 - - - Operating - - - - - - - - Total Expenses 32,908 133,351 150,000 114,465 200,000 - - - Report Total 267,092 (133,351) - (114,465) - - - - Page 61 of 88 1540 - Risk & Property Management/Liability Insurance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 - - - 48410: Insurance Recoveries 396,100 56,844 100,000 25,000 100,000 - - - 49270: Transfer from Internal Service Fund 890,000 920,000 920,000 950,000 1,010,000 - - - 40000 1,290,897 1,022,115 1,065,000 1,030,413 1,165,000 - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - 51599: Interdepartmental Wage & Fringe 38,439 40,574 44,294 44,294 47,307 - - - Net Wage & Fringe 38,439 40,574 44,294 44,294 47,307 - - - 52440: Misc. Repair & Maintenance 77,226 125,709 150,000 39,254 150,000 - - - 53212: Outreach/Education - - 1,000 - 1,000 - - - 53250: Software Subscriptions & Renewals 3,225 3,386 3,000 3,555 3,000 - - - 53420: Medical Supplies 2,361 7,566 5,000 764 5,000 - - - 55190: Insurance Premium & Claim Costs 394,873 1,046,135 766,706 329,905 753,693 - - - Operating 477,686 1,182,796 925,706 373,479 912,693 - - - 58110: New Vehicles 127,596 71,432 90,000 43,820 200,000 - - - 58130: New Computer Equipment - - 5,000 - 5,000 - - - 58000: Capital Outlay 127,596 71,432 95,000 43,820 205,000 - - - Total Expenses 643,720 1,294,802 1,065,000 461,592 1,165,000 - - - Report Total 647,177 (272,687) - 568,821 - - - - Page 62 of 88 1545 - Workers Compensation : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 634,356 717,796 650,000 417,194 675,000 - - - 40000 634,356 717,796 650,000 420,640 675,000 - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - 51599: Interdepartmental Wage & Fringe 23,470 24,730 35,994 35,994 37,555 - - - Net Wage & Fringe 23,470 24,730 35,994 35,994 37,555 - - - 51910: Staff Development - - - 4,746 3,500 - - - 52190: Other Professional Services 815 634 1,000 2,046 1,000 - - - 52990: Other Contractual Services 60,000 60,000 30,000 21,000 30,000 - - - 53320: Employee Lodging - - - 1,154 - - - - 53330: Employee Meal Expense - - - 126 - - - - 53470: Fuel Expenses - - - 31 - - - - 55190: Insurance Premium & Claim Costs 362,491 365,630 583,006 136,407 602,945 - - - Operating 423,307 426,264 614,006 165,510 637,445 - - - Total Expenses 446,777 450,994 650,000 201,504 675,000 - - - Report Total 187,580 266,802 - 219,136 - - - - Page 63 of 88 1110 - County Board & Committees/Commissions : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 161,749 155,935 192,946 112,552 194,697 - - - 43310: Other Federal Payment 25,431 - - - - - - - 40000 187,180 155,935 192,946 112,552 194,697 - - - 51110: Salaries 13,918 12,131 16,900 8,302 16,900 - - - 51210: Wages 2,753 2,580 6,656 1,620 8,320 - - - Total Wages 16,671 14,711 23,556 9,922 25,220 - - - 51410: County Board Per Diem 17,011 16,831 30,000 12,440 30,000 - - - 51420: Committee Per Diem 41,814 33,844 70,000 22,277 70,000 - - - 51510: Social Security 228 278 1,802 124 1,929 - - - 51550: Disability Insurance - - 71 - 76 - - - 51560: Workers Compensation 30 38 236 16 177 - - - 51580: Life Insurance - - 31 - 33 - - - Total Fringes 59,083 50,991 102,139 34,857 102,214 - - - Net Wage & Fringe 75,754 65,702 125,695 44,779 127,434 - - - 51910: Staff Development 3,742 4,149 4,000 861 4,500 - - - 52190: Other Professional Services 236 20 240 40 240 - - - 52250: Cellular Phone Service 542 542 600 136 - - - - 53110: Postage 1,020 758 1,020 1 1,020 - - - 53130: Managed Print Costs - IT 252 267 900 541 900 - - - 53190: Office Supplies 200 - 1,000 4,697 1,000 - - - 53210: Publications & Printing 1,861 2,333 2,500 446 2,500 - - - 53230: Subscriptions - - 300 - 300 - - - 53240: Dues & Licenses 1,569 12,881 15,646 14,077 15,646 - - - 53250: Software Subscriptions & Renewals 47,427 15,192 20,000 18,363 20,000 - - - 53310: Employee Mileage 12,612 11,750 14,000 5,189 14,000 - - - 53320: Employee Lodging 4,672 4,452 3,000 866 3,000 - - - 53330: Employee Meal Expense - - 200 - 200 - - - 53430: Provided Food Expense 3,537 2,044 3,000 782 3,000 - - - 55180: Liability Insurance 859 974 845 845 957 - - - Page 64 of 88 1110 - County Board & Committees/Commissions : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected Operating 78,529 55,361 67,251 46,843 67,263 - - - Total Expenses 154,284 121,063 192,946 91,622 194,697 - - - Report Total 32,896 34,872 - 20,930 - - - - Page 65 of 88 1420 - County Clerk : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 219,406 237,353 267,135 155,829 268,225 - - - 46110: Clerk's Fees 177,753 187,510 185,000 102,335 180,000 - - - 40000 397,159 424,863 452,135 258,164 448,225 - - - 51110: Salaries 82,999 97,159 99,798 54,487 102,794 - - - 51210: Wages 156,336 133,503 173,213 87,592 179,168 - - - 51220: Overtime Wages 2,899 1,341 2,500 971 2,500 - - - 51240: PTO Pay-Hourly - 5,366 - - - - - - 51310: PTO Incentive 1,008 1,033 1,000 1,091 1,000 - - - Total Wages 243,242 238,402 276,511 144,141 285,462 - - - 51510: Social Security 17,247 16,794 21,153 10,044 21,838 - - - 51520: Retirement-Employer Share 16,722 16,140 19,587 10,301 20,624 - - - 51530: Dental Insurance 928 1,370 2,820 1,194 2,217 - - - 51540: Health Insurance 75,964 81,720 102,088 48,677 88,831 - - - 51550: Disability Insurance 572 529 819 - 846 - - - 51560: Workers Compensation 2,003 2,109 2,297 1,271 1,436 - - - 51580: Life Insurance 318 307 355 207 367 - - - Total Fringes 113,753 118,969 149,119 71,693 136,158 - - - Net Wage & Fringe 356,996 357,371 425,631 215,834 421,620 - - - 51910: Staff Development - 105 250 - 250 - - - 52122: Interpreter Services - 67 500 50 500 - - - 52190: Other Professional Services 30 945 50 - 50 - - - 52440: Misc. Repair & Maintenance - 17 1,000 - 1,000 - - - 52920: Computer Repair - 14 - - - - - - 53110: Postage 6,581 18,100 7,000 (5,776) 7,000 - - - 53130: Managed Print Costs - IT 2,323 2,785 3,200 785 3,200 - - - 53190: Office Supplies 3,014 2,627 2,500 1,149 2,500 - - - 53210: Publications & Printing 1,465 1,006 1,000 1,203 1,000 - - - 53230: Subscriptions 180 125 130 146 130 - - - 53240: Dues & Licenses 250 - 175 175 175 - - - Page 66 of 88 1420 - County Clerk : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 - - - 53310: Employee Mileage - - 250 - 250 - - - 53320: Employee Lodging - 252 500 - 500 - - - 53330: Employee Meal Expense - - 250 - 250 - - - 53350: Employee Other Expenses - - 100 - 100 - - - 53420: Medical Supplies - 74 - - - - - - 53430: Provided Food Expense 95 - - - - - - - 53440: Operating Supplies 5,494 5,369 7,000 4,571 7,000 - - - 53910: Other Supplies and Expenses - 95 - - - - - - 53920: Cell Phones & Accessories 166 - - - - - - - 53930: Software Purchased - 209 200 - 200 - - - 55180: Liability Insurance 1,839 1,989 2,249 2,249 2,350 - - - Operating 21,770 33,927 26,504 4,916 26,605 - - - Total Expenses 378,765 391,298 452,135 220,750 448,225 - - - Report Total 18,394 33,565 - 37,414 - - - - Page 67 of 88 1421 - County Clerk Dog Fund : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 14,486 20,000 - - - 40000 21,422 21,408 20,000 14,486 20,000 - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 53130: Managed Print Costs - IT 200 213 200 7 200 - - - 53210: Publications & Printing 102 97 200 97 200 - - - 53440: Operating Supplies 1,337 1,102 1,100 - 1,100 - - - 53915: Dog License 17,980 17,486 18,500 13,802 18,500 - - - Operating 19,618 18,898 20,000 13,905 20,000 - - - Total Expenses 19,618 18,898 20,000 13,905 20,000 - - - Report Total 1,803 2,509 - 580 - - - - Page 68 of 88 1440 - Elections : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 106,500 59,050 85,500 49,875 45,200 - - - 47410: General Government Support Cty Depts 18,600 26,597 24,000 23,413 24,000 - - - 40000 125,100 85,647 109,500 73,288 69,200 - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 52190: Other Professional Services 600 300 600 300 300 - - - 53110: Postage - - 200 - 200 - - - 53130: Managed Print Costs - IT 764 255 1,000 637 1,000 - - - 53190: Office Supplies 1,126 1,153 5,000 3,950 5,000 - - - 53210: Publications & Printing 37,981 38,765 35,000 3,099 35,000 - - - 53310: Employee Mileage 821 783 600 483 600 - - - 53330: Employee Meal Expense 79 - 100 - 100 - - - 53430: Provided Food Expense 39 130 - 55 - - - - 53440: Operating Supplies 74,294 14,077 65,000 51,169 25,000 - - - 53910: Other Supplies and Expenses 90 - 2,000 179 2,000 - - - Operating 115,795 55,464 109,500 59,872 69,200 - - - Total Expenses 115,795 55,464 109,500 59,872 69,200 - - - Report Total 9,305 30,184 - 13,415 - - - - Page 69 of 88 1430 - Human Resources : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 551,792 621,340 658,967 384,397 674,920 - - - 40000 551,792 621,340 658,967 384,397 674,920 - - - 51110: Salaries 369,733 446,058 557,131 255,366 581,800 - - - 51140: PTO Pay-Salaried 3,306 - - - - - - - 51210: Wages 57,578 73,631 - 41,172 - - - - 51310: PTO Incentive - 1,901 2,000 3,011 2,000 - - - 51325: Health & Wellness Benefit - - - 250 - - - - Total Wages 430,617 521,590 559,131 299,799 583,800 - - - 51510: Social Security 32,479 38,204 42,774 21,743 44,661 - - - 51520: Retirement-Employer Share 27,405 34,119 40,113 20,121 42,181 - - - 51530: Dental Insurance 579 1,233 2,577 1,361 3,436 - - - 51540: Health Insurance 40,388 67,665 86,248 41,058 82,498 - - - 51550: Disability Insurance 873 1,075 1,671 - 1,745 - - - 51560: Workers Compensation 4,240 5,340 5,571 3,145 4,073 - - - 51580: Life Insurance 465 623 724 375 756 - - - Total Fringes 106,429 148,257 179,679 87,803 179,349 - - - 51599: Interdepartmental Wage & Fringe (127,751) (158,471) (170,659) (170,659) (181,491) - - - Net Wage & Fringe 409,294 511,376 568,151 216,943 581,659 - - - 51910: Staff Development 1,154 1,438 6,000 559 6,000 - - - 52116: Consultant Fees - - 1,000 - 1,000 - - - 52125: Purchased Services 12,400 53,418 39,000 29,622 39,000 - - - 52190: Other Professional Services 14,853 18,626 13,500 6,878 14,000 - - - 52250: Cellular Phone Service 495 549 600 321 600 - - - 52990: Other Contractual Services 11,575 10,799 13,700 6,528 13,700 - - - 53110: Postage 141 158 250 34 250 - - - 53130: Managed Print Costs - IT 315 323 500 462 500 - - - 53190: Office Supplies 253 82 400 80 400 - - - 53220: Advertising/Promotion 182 124 1,000 - 1,000 - - - 53230: Subscriptions 424 - 500 - 500 - - - 53240: Dues & Licenses 1,263 - 1,000 218 1,450 - - - Page 70 of 88 1430 - Human Resources : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53250: Software Subscriptions & Renewals 2,674 3,209 3,800 1,997 5,500 - - - 53310: Employee Mileage 85 783 750 196 750 - - - 53320: Employee Lodging - 232 1,000 196 1,000 - - - 53330: Employee Meal Expense - 67 250 56 250 - - - 53340: Employee Airfare - - 750 - 750 - - - 53350: Employee Other Expenses 112 - 750 40 750 - - - 53430: Provided Food Expense - - - 55 - - - - 53440: Operating Supplies 67 1,997 1,000 164 1,000 - - - 53910: Other Supplies and Expenses 481 - 500 223 500 - - - 53940: Equipment Purchased - Non Fixed Asset 2,583 - 1,500 405 1,500 - - - 55180: Liability Insurance 2,698 2,957 3,066 3,066 2,861 - - - Operating 51,755 94,762 90,816 51,100 93,261 - - - Total Expenses 461,049 606,138 658,967 268,043 674,920 - - - Report Total 90,743 15,202 - 116,355 - - - - Page 71 of 88 1450 - Information Technology : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 1,615,654 2,815,595 - - - 47310: General Government Other Local Gov 9,472 11,518 8,000 (19) 8,000 - - - 47410: General Government Support Cty Depts - 103,800 115,000 115,000 120,000 - - - 48310: Property Sales Revenue 3,020 12,254 2,500 2,284 2,500 - - - 48610: Miscellaneous Revenue - 1,059 - 73 - - - - 40000 2,751,845 2,826,077 2,895,192 1,732,991 2,946,095 - - - 51110: Salaries 650,597 728,396 780,830 423,318 808,848 - - - 51210: Wages 429,884 371,016 375,091 205,809 392,230 - - - 51220: Overtime Wages 163 250 500 - 500 - - - 51230: On-Call Wages 12,961 13,115 13,000 7,171 13,000 - - - 51240: PTO Pay-Hourly - 4,668 - - - - - - 51310: PTO Incentive 5,555 5,682 6,000 5,987 6,000 - - - Total Wages 1,099,159 1,123,127 1,175,421 642,284 1,220,578 - - - 51510: Social Security 79,642 79,665 89,920 46,055 93,374 - - - 51520: Retirement-Employer Share 75,498 77,424 84,198 45,813 88,057 - - - 51530: Dental Insurance 3,175 4,415 6,523 3,025 5,375 - - - 51540: Health Insurance 241,621 253,353 258,744 135,991 240,208 - - - 51550: Disability Insurance 2,577 2,665 3,468 - 3,603 - - - 51560: Workers Compensation 10,836 11,592 11,559 6,747 8,408 - - - 51580: Life Insurance 1,381 1,544 1,501 923 1,551 - - - Total Fringes 414,730 430,659 455,912 238,555 440,575 - - - Net Wage & Fringe 1,513,890 1,553,786 1,631,334 880,839 1,661,153 - - - 51910: Staff Development 9,868 4,342 5,000 4,995 5,000 - - - 52125: Purchased Services 54,017 76,025 65,000 11,424 65,000 - - - 52190: Other Professional Services 45,064 6,991 50,000 12,228 50,000 - - - 52240: Telephone/Dictaphone 78,747 73,166 81,000 46,327 85,000 - - - 52250: Cellular Phone Service (2,758) 7,700 5,000 4,222 5,000 - - - 52430: Building Maintenance - 61 - - - - - - 53110: Postage 166 41 100 18 100 - - - 53130: Managed Print Costs - IT 8,215 (7,702) 500 27,044 500 - - - Page 72 of 88 1450 - Information Technology : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53190: Office Supplies 366 237 500 106 500 - - - 53212: Outreach/Education 25 - - - - - - - 53230: Subscriptions - 200 400 200 250 - - - 53240: Dues & Licenses - - 250 - 250 - - - 53250: Software Subscriptions & Renewals 752,200 839,529 821,000 675,846 837,000 - - - 53310: Employee Mileage 1,837 1,996 2,000 677 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 1,780 2,000 - - - 53470: Fuel Expenses 754 66 300 271 500 - - - 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 234,054 195,199 215,000 121,007 215,000 - - - 53995: Vehicle Operating Expenses - 33 - - - - - - 55180: Liability Insurance 13,825 14,163 16,508 16,508 16,842 - - - 55310: Rents and Leases 2,496 - - - - - - - Operating 1,200,512 1,217,269 1,263,858 923,826 1,284,942 - - - Total Expenses 2,714,401 2,771,056 2,895,192 1,804,665 2,946,095 - - - Report Total 37,444 55,021 - (71,674) - - - - Page 73 of 88 1510 - Finance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 637,877 659,214 708,595 413,347 748,586 - - - 48610: Miscellaneous Revenue 60 45 100 30 50 - - - 48810: Rebates 12,336 16,549 17,500 6,831 16,000 - - - 40000 650,273 675,808 726,195 420,208 764,636 - - - 51110: Salaries 181,336 201,350 209,998 114,622 219,530 - - - 51210: Wages 208,617 193,042 237,914 98,270 246,365 - - - 51220: Overtime Wages 14 76 - 10 100 - - - 51240: PTO Pay-Hourly - 1,439 - - - - - - 51310: PTO Incentive 3,997 4,090 4,000 4,311 4,000 - - - 51325: Health & Wellness Benefit - - - 350 - - - - Total Wages 393,964 399,997 451,912 217,564 469,995 - - - 51510: Social Security 28,681 28,265 34,571 15,146 35,955 - - - 51520: Retirement-Employer Share 26,921 27,444 32,250 15,329 33,785 - - - 51530: Dental Insurance 1,586 2,382 3,515 1,917 3,946 - - - 51540: Health Insurance 112,136 136,488 137,292 74,404 157,710 - - - 51550: Disability Insurance 855 954 1,344 - 1,398 - - - 51560: Workers Compensation 3,816 4,134 4,479 2,267 3,261 - - - 51580: Life Insurance 475 554 582 313 606 - - - Total Fringes 174,469 200,221 214,033 109,376 236,660 - - - 51599: Interdepartmental Wage & Fringe (42,260) (45,337) (48,979) (46,779) (50,016) - - - Net Wage & Fringe 526,173 554,881 616,965 280,161 656,639 - - - 51910: Staff Development 595 295 2,000 12,791 1,000 - - - 52116: Consultant Fees 2,250 10,000 7,000 2,700 2,000 - - - 52119: Accounting Services 92,566 97,242 90,000 41,134 95,000 - - - 53110: Postage 277 274 500 490 500 - - - 53130: Managed Print Costs - IT 915 802 1,000 368 1,000 - - - 53150: Check Printing - 1,968 2,000 2,103 2,000 - - - 53190: Office Supplies 492 195 500 18 500 - - - 53240: Dues & Licenses 10 - 100 - - - - - Page 74 of 88 1510 - Finance : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 53250: Software Subscriptions & Renewals 248 - 500 - 200 - - - 53310: Employee Mileage 39 129 250 - 250 - - - 53320: Employee Lodging - - 750 - 750 - - - 53330: Employee Meal Expense - - 250 - 250 - - - 53340: Employee Airfare - - - - - - - - 53350: Employee Other Expenses 476 - 250 - 250 - - - 53440: Operating Supplies 93 116 250 69 150 - - - 53910: Other Supplies and Expenses 192 187 250 2 250 - - - 55180: Liability Insurance 3,715 3,555 3,630 3,630 3,897 - - - Operating 101,867 114,764 109,230 63,303 107,997 - - - Total Expenses 628,040 669,645 726,195 343,463 764,636 - - - Report Total 22,233 6,163 - 76,745 - - - - Page 75 of 88 0000 - Default : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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) (10,081,425) (17,972,692) - - - 41120: Tax Increments 250,173 26,152 - - - - - - 41150: Forest Cropland/Managed Forest Taxes 22,134 21,424 15,878 23,818 15,878 - - - 41220: General Sales and Retailers' Discount 12,527,814 13,190,430 13,797,187 4,118,379 14,000,000 - - - 43410: State Shared Revenues 1,328,147 1,360,579 1,395,542 209,331 1,426,430 - - - 43430: Other State Shared Taxes 110,222 112,274 107,930 108,584 107,930 - - - 43510: State General Government Grant 150,319 422,454 422,454 422,454 422,454 - - - 48110: Interest Revenue 4,386,531 4,483,184 1,543,452 1,057,283 2,000,000 - - - 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 - (4,141,575) - - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - Operating - - - - - - - - Report Total 4,395,981 3,780,115 - (4,141,575) - - - - Page 76 of 88 1520 - County Treasurer : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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) (74,348) (10,075) - - - 41810: Interest on Taxes 316,304 371,733 310,000 168,438 310,000 - - - 41811: Penalties on Taxes 161,426 191,171 155,000 86,152 155,000 - - - 46120: Treasurer's Fees 156,107 171,243 125,000 112,663 125,000 - - - 48610: Miscellaneous Revenue 29,150 - 12,500 - 12,500 - - - 40000 509,905 619,704 475,046 292,905 592,425 - - - 51110: Salaries 82,999 97,159 99,798 54,487 102,794 - - - 51210: Wages 123,192 125,430 171,242 81,129 244,442 - - - 51220: Overtime Wages 120 203 150 1,200 250 - - - 51240: PTO Pay-Hourly 2,433 - - - - - - - 51310: PTO Incentive 1,191 1,458 1,500 1,532 1,500 - - - Total Wages 209,935 224,250 272,690 138,348 348,985 - - - 51510: Social Security 15,471 16,260 20,861 9,782 26,697 - - - 51520: Retirement-Employer Share 13,403 14,370 15,519 8,755 20,849 - - - 51530: Dental Insurance 400 759 1,167 681 2,210 - - - 51540: Health Insurance 48,583 57,864 60,726 35,410 88,831 - - - 51550: Disability Insurance 461 468 813 - 1,042 - - - 51560: Workers Compensation 1,757 1,974 2,282 1,242 1,697 - - - 51580: Life Insurance 257 271 352 186 451 - - - Total Fringes 80,333 91,965 101,720 56,056 141,778 - - - 51599: Interdepartmental Wage & Fringe 362 1,852 2,200 - 2,200 - - - Net Wage & Fringe 290,629 318,067 376,611 194,404 492,963 - - - 51910: Staff Development 250 285 1,500 125 1,500 - - - 52115: Maintenance Services 810 765 1,200 - 1,200 - - - 52152: Bank Service Charges 2,458 12,047 6,000 9,687 6,000 - - - 52165: Contracted Security 12,309 12,716 14,000 9,791 14,000 - - - 52250: Cellular Phone Service 542 601 600 321 600 - - - 52920: Computer Repair - 14 200 - 200 - - - 52990: Other Contractual Services - 37 - - - - - - 53110: Postage 9,550 8,996 10,000 5,128 10,000 - - - Page 77 of 88 1520 - County Treasurer : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 4,800 788 4,800 - - - 53140: Tax Deed & Title Services Expense 2,902 40,377 10,000 36,689 10,000 - - - 53190: Office Supplies 4,092 2,010 4,000 1,453 4,000 - - - 53210: Publications & Printing - 712 900 - 900 - - - 53240: Dues & Licenses 100 100 200 100 200 - - - 53250: Software Subscriptions & Renewals 7,273 22,152 13,000 12,907 14,000 - - - 53310: Employee Mileage 844 288 600 471 600 - - - 53320: Employee Lodging 615 618 1,000 303 1,000 - - - 53330: Employee Meal Expense 156 155 200 94 200 - - - 53350: Employee Other Expenses - 457 - - - - - - 53440: Operating Supplies 16,820 16,352 18,000 8,473 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 - - - 57410: Losses 6,874 25,967 10,000 3,012 10,000 - - - Operating 73,954 151,488 98,435 91,578 99,462 - - - Total Expenses 364,584 469,555 475,046 285,982 592,425 - - - Report Total 145,322 150,148 - 6,923 - - - - Page 78 of 88 1610 - Facilities : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 2,248,991 2,229,286 1,934,956 1,128,724 2,052,995 - - - 47410: General Government Support Cty Depts - (194) - - - - - - 48210: Rent Revenue 62,840 252,592 336,750 199,737 336,750 - - - 48610: Miscellaneous Revenue 1,228 631 - 618 - - - - 40000 2,313,059 2,482,315 2,271,706 1,329,079 2,389,745 - - - 51110: Salaries 176,042 184,688 192,323 104,971 201,065 - - - 51210: Wages 546,802 524,642 594,473 286,887 654,176 - - - 51220: Overtime Wages 21,347 5,687 10,000 1,157 7,500 - - - 51230: On-Call Wages 11,728 10,899 12,000 5,937 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 - - - 51320: Uniform Allowance 743 730 - 327 - - - - Total Wages 764,611 738,874 812,546 406,111 878,491 - - - 51510: Social Security 56,029 53,618 62,160 29,274 67,205 - - - 51520: Retirement-Employer Share 51,992 50,214 56,823 28,725 61,971 - - - 51530: Dental Insurance 2,293 3,184 5,484 3,000 7,968 - - - 51540: Health Insurance 163,139 165,497 182,178 98,688 233,875 - - - 51550: Disability Insurance 1,708 1,664 2,360 - 2,566 - - - 51560: Workers Compensation 7,553 7,657 7,868 4,276 5,987 - - - 51580: Life Insurance 949 967 1,023 576 1,112 - - - 51590: Unemployment Comp Charges 1,395 - - - - - - - Total Fringes 285,058 282,801 317,896 164,538 380,683 - - - 51599: Interdepartmental Wage & Fringe (140,980) (156,972) (179,254) (91,227) (260,172) - - - Net Wage & Fringe 908,689 864,703 951,189 479,422 999,001 - - - 51910: Staff Development 7,735 1,825 7,500 4,773 7,500 - - - 52190: Other Professional Services 19,927 16,180 14,000 - - - - - 52210: Water & Sewer 51,303 57,086 60,000 26,588 60,000 - - - 52220: Electricity 282,225 334,675 300,000 193,619 330,000 - - - 52230: Gas for Heating 111,151 108,169 125,000 79,779 125,000 - - - 52250: Cellular Phone Service 2,125 1,745 5,500 2,597 5,500 - - - Page 79 of 88 1610 - Facilities : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 16,093 25,000 - - - 52430: Building Maintenance 175,558 202,190 175,000 131,939 200,000 - - - 52930: Refuse Collection Services 31,231 38,367 30,000 15,626 30,000 - - - 52990: Other Contractual Services 335,704 499,938 400,000 250,833 430,000 - - - 53110: Postage 209 145 200 19 50 - - - 53130: Managed Print Costs - IT 518 657 930 318 600 - - - 53190: Office Supplies 270 459 500 326 500 - - - 53240: Dues & Licenses 1,220 505 1,000 430 1,000 - - - 53250: Software Subscriptions & Renewals 1,140 2,314 6,000 6,179 6,000 - - - 53310: Employee Mileage 449 1,290 1,400 559 1,400 - - - 53320: Employee Lodging - 430 1,500 - 1,500 - - - 53330: Employee Meal Expense 142 156 - - - - - - 53350: Employee Other Expenses 1,247 - - 283 - - - - 53420: Medical Supplies - - - 45 - - - - 53430: Provided Food Expense 896 - - - - - - - 53440: Operating Supplies 108,346 85,752 90,000 37,861 90,000 - - - 53450: Uniform Expense/Supplies 12,644 9,080 15,000 4,852 15,000 - - - 53470: Fuel Expenses 15,359 5,237 10,000 5,296 10,000 - - - 53710: Roadway Supplies 17,966 59,461 35,000 20,907 35,000 - - - 53910: Other Supplies and Expenses 190 - - - - - - - 53995: Vehicle Operating Expenses 4,709 1,017 3,500 3,836 3,500 - - - 55180: Liability Insurance 12,465 16,308 13,487 13,487 13,194 - - - 55310: Rents and Leases - 632 - - - - - - Operating 1,217,698 1,503,437 1,320,517 816,243 1,390,744 - - - Total Expenses 2,126,387 2,368,140 2,271,706 1,295,665 2,389,745 - - - Report Total 186,672 114,175 - 33,414 - - - - Page 80 of 88 1565 - Fleet Vehicles : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 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 62,005 150,000 - - - 47430: Transportation Cty Depts 12,850 12,743 - 1,823 - - - - 40000 168,264 140,018 150,000 63,828 150,000 - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 53995: Vehicle Operating Expenses 153,629 140,690 150,000 86,128 150,000 - - - Operating 153,629 140,690 150,000 86,128 150,000 - - - Total Expenses 153,629 140,690 150,000 86,128 150,000 - - - Report Total 14,635 (672) - (22,300) - - - - Page 81 of 88 8000 - Debt : Department Budget Overview FY24 FY25 FY26 FY26 FY27 FY27 FY27 FY28 Actual Actual Operating Budget August 3 Operating Budget Operating Budget Operating Budget Operating Budget Final Final Adopted YTD Requested Recommended Adopted Projected 41110: General Property Taxes 10,584,463 10,286,772 10,285,121 5,999,654 10,811,729 - - - 49210: Transfer from General Fund 900,000 - - - - - - - 49260: Transfer from Enterprise Fund - 500,000 750,000 437,500 - - - - 49310: Fund Balance Applied - - 300,000 - - - - - 49510: Proceeds of Refunding Bonds 39,500 286,236 - - - - - - 40000 11,523,963 11,073,008 11,335,121 6,437,154 10,811,729 - - - Total Wages - - - - - - - - Total Fringes - - - - - - - - Net Wage & Fringe - - - - - - - - 56110: Long Term Debt Principal 7,006,000 7,077,000 7,444,000 7,444,000 7,325,000 - - - 56210: Interest Expense 3,966,426 3,697,772 3,879,121 2,077,270 3,477,729 - - - 56910: Paying Agent Service Charges 7,450 172,635 12,000 1,725 9,000 - - - Operating 10,979,876 10,947,407 11,335,121 9,522,995 10,811,729 - - - Total Expenses 10,979,876 10,947,407 11,335,121 9,522,995 10,811,729 - - - Report Total 544,088 125,601 - (3,085,841) - - - - Page 82 of 88 Report on New Positions To Be Included in 2027 Budget Cover Memo To: Administration Committee From: Ken Witt, County Administrator Date: September 8, 2026 Agenda Item: Report on New Positions To Be Included in 2027 Budget Background Information: As part of the budget process, the County Administrator presents the Administration Committee with a report on requested positions and the positions that are tentatively recommended for inclusion in the upcoming budget. While final budget details are still being finalized, the County Administrator has developed a tentative plan for personnel changes to be included in the 2027 County Administrator Recommended Budget. Departments requested a total of 8.3 FTE positions at a net cost of $472,900. Following a review of the requested positions and an evaluation of existing positions, nearly all the requested positions are recommended for approval. At the same time, the elimination of other positions results in an overall net decrease of 0.95 FTE and a reduction in total net personnel costs of approximately $89,000. Page 83 of 88 2027 Position Requests and Changes Add Delete Add Delete Levy CA Approved Department Position Position FTE FTE Net Cost Approved Net FTE Description Mid Year Position Changes - Retained in Budget Facilities Custodian Facilities Technician 1 -1 $0.00 yes 0 Prior year correction on position swap Facilities/Highway Facilities Custodian Highway Maintenance Specialist 1 -1 $0.00 yes 0 Moved custodial duties from within Highway to Facilities HHS ADRC Volunteer Coordinator Nutrition Program Manager 0.4 -0.4 $0.00 yes 0 Requested change in programming priorities HHS Public Health Health Educator na 0.75 0 $0.00 yes 0.75 Grant funded smoking educator HHS Behavioral Health Mental Health Therapist Clinicial Substance Use Counselor 1 -1 $3,500.00 yes 0 Change in programming needs and service delivery model HHS Behavioral Health Substance Use Counselor na 0.5 0 $0.00 yes 0.5 100% Medicaid remiburseable Reclassifications Approved with Budget Highway Engineering Technician I na 0 0 $750.00 yes 0 Regrade request from Grade 22 to 23 Highway Engineering Technician II na 0 0 $750.00 yes 0 Regrade request from Grade 23 to 24 New Positions in Budget HHS Public Health Program Associate II na 0.4 0 $0.00 yes 0.4 Funded via program fees charged for public health licenses HHS ADRC ADRC Specialist na 1 0 $60,000.00 yes 1 Increasing case load HHS Economic Support Economic Support Supervisor na 1 0 $60,000.00 yes 1 Additional mid-level management position for complex division District Attorney Legal Assistant na 1 0 $95,000.00 yes 1 Increasing case load Medical Examiner Program Coordinator/Investigator na 0.5 0 $50,000.00 yes 0.5 Increasing case load County Treasurer Second Deputy na 1 0 $85,000.00 yes 1 Increasing work load Health Care Campus Administrative Assistant - Clinical Scheduling Coordinator na 1 0 $0.00 yes 1 Additional help needed in scheduling staff for 24/7 operation Positions Eliminated Finance na Financial Associate 0 -1 -$96,000.00 yes -1 Vacant for past year, improved efficiency District Attorney na Investigator 0 -0.5 -$48,000.00 yes -0.5 Repurposed funding to higher need for Legal Assistant Medical Examiner na Deputy Medical Examiner 0 -0.5 -$35,000.00 yes -0.5 Reduce on-call FTE from 2.0 to 1.5 County Treasurer na Seasonal Office Associate 0 -0.5 -$20,000.00 yes -0.5 Reduced seasonal FTE from 1.5 to 1.0 with new Second Deputy Justice Support Services na Treatment Court Case Manager 0 -1 $0.00 yes -1 Treatment Court eliminated by Courts - grant funded position Justice Support Services na Data Entry Specialist 0 -0.6 $0.00 yes -0.6 Treatment Court eliminated by Courts - grant funded position Justice Support Services na Treatment Court Coordinator 0 -1 -$110,000.00 yes -1 Treatment Court eliminated by Courts - levy funded position Parks na Seasonal Park Specialist 0 -2 -$85,000.00 yes -2 New gates allowing for reduced seasonal staffing 5 FTE to 3 FTE Facilities na Custodian 0 -1 -$50,000.00 yes -1 Changed from employee to contract -81k +31k Position Requests Not Funded HHS Public Health Public Health Nurse na 0.15 0 $45,000.00 no 0 Grant funding ending in 2028, no to tax levy to support in 2027 HHS Behavioral Health Mental Health Co-Responder na 1 0 $110,000.00 no 0 Early intervention prevents downstream costs Corporation Counsel Legal Assistant na 0 0 $2,000.00 no 0 Regrade request from Grade 18 to 19 District Attorney Legal Assistant na 0 0 $5,400.00 no 0 Regrade request from Grade 18 to 19 Clerk of Court Financial Specialist or Lead Financial Associate II 0 0 $500.00 no 0 Reclassification request with title change and Grade 18 to 19 Human Resources Human Resources Coordinator Administrative Assistant to the County Administrator 0 0 $0.00 no 0 Change of reporting department to shift duties toward HR functions 8.3 Net FTE $ 472,900 Net cost of requested positions -0.95 Net FTE $ (89,000) Net cost of approved positions Page 84 of 88 /i255 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