Finance Committee - 9/8/26 — Agenda Packet

PORTAGE COUNTY MEETING AGENDA FINANCE COMMITTEE PORTAGE COUNTY ANNEX CONFERENCE ROOMS 1 & 2 1462 STRONGS AVENUE STEVENS POINT, WI 54481 Tuesday, September 8, 2026 4:00 PM REMOTE ATTENDANCE & COMMENT To attend this meeting by telephone : dial 1-872-242-7813 , after dialing the number you will then be asked to enter in a meeting number. Use the following meeting number: 340 037 393, then press # To attend this meeting by video: https://teams.microsoft.com/meet/268297745872464?p=LFkW1ZdVPpNp2EwyCH Page 1 of 2 CALL TO ORDER Committee Members enter Per Diem and Mileage CORRESPONDENCE 1. Forward Analytics Spotlight, August 2026, Losing Ground: Net New Construction and Inflation REPORTS 2. Treasurer • Tax Deeded Parcels Status Update • Delinquent Tax Parcels Status Update • Municipal Partners for Tax Collection Software Update • Municipal Tax Collection Contracts Update 3. Information Technology 4. Purchasing • Procurements • Surplus Property 5. Finance 6. Special Meeting Attendance Reports (Portage County Ordinance 3.1.47 & 3.1.48) PRESENTATIONS PUBLIC NOTICE Members of the public who wish to address the Committee on specific agenda items must register their request at this time, with such comments subject to the public comment ordinance and the reasonable control of the Committee Chair as set forth in Robert’s Rules of Order. APPROVAL OF MINUTES 7. August 10, 2026 Meeting Minutes DISCUSSION/POSSIBLE ACTION 8. Discussion and Possible Action regarding Grant Applications/Awards (Portage County Ordinance 3.8.14): • Health & Human Services - WI Department of Health Services Community Mental Health Services Block Page 1 of 53 Finance Committee Meeting Agenda September 8, 2026 Page 2 of 2 Supplemental grant award in the amount of $75,980 9. Discussion and Possible Action regarding Resolution Authorizing 2026 Budget Amendments and Transfers 10. Discussion and Review regarding 2027 Proposed County Budget • WI Department of Revenue Final Estimates — Net New Construction and Equalized Value • Tax Levy • Debt Service • Capital • Sales Tax Estimates • Investment Estimates • Countywide 2027 Budget Process • Countywide 2026 Budget Projections • Fund Balance • Budget Amendments & Committee Referrals • Central WI Airport Update 11. Discussion and Possible Action regarding 2027 New Position Request - Finance - Finance Manager 12. Discussion and Review regarding 2027 Insurance Policy Renewals NEXT MEETING DATE 13. September 14, 2026 (Joint Meeting with Central WI Airport) October 12, 2026 ADJOURNMENT Notice: Any person who has special needs and plans on attending this meeting in-person or remotely should contact the Facilities Office at 715-346-1598 as soon as possible to ensure that reasonable accommodations can be made. Notice: Remote comment by the public during the meeting will be at the discretion of the Chair. Notice: A quorum of the Portage County Board of Supervisors, or any committee thereof, may be present at this meeting. 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Jossie, Finance Director CC: Eric Olson, County Executive Date: September 2, 2026 Re: Director’s Report Sales Tax Report The County share of sales tax collections through August 2026 is 0.6% over the previous fiscal year. The distributions for the County’s share of the sales tax collections are approximately a two-month lag from the actual sales reporting periods. Vehicle Registration Report After receiving payments through July 2026, the payments are even compared to the previous fiscal year. Investment Portfolio Below is a summary of investment earnings through July 2026. This does not include fund specific investment accounts. Sub-account Assets* YTD Interest YTD Fees US Bank $32,492,000 $689,828 $27,265 Insight Investments $15,615,000 $320,962 $17,688 US Bank (former portfolio) $649,522 $16,242 $407 *Assets represent face amount of issues and excludes cash and equivalents subject to reinvestment. This amount does not reflect the market value. 2026 Finance Department Budget Updates The Finance budget is 67.1% of budgeted expenses for 2026 and a surplus is expected. The Self-Funded Workers’ Compensation/Risk Management budget is within budget. 2026 Countywide YTD Budget Report Attached is the County’s 2026 Countywide YTD Budget Report for your review. Capital Projects Update Attached is a report on capital projects spending. 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/67/65/43/40/40/65/40/40/40 /45/31/37/36/31/29/38/46 /33/47/29/36/31/29/38/48 /31 /29/49/50/51 /52/29/53/54/48 /31 /38/45 /36/37/33/45 /36/54/38/51 /36/32/36/55/30/56 /33/52/30/33/57/47/33/29/58 /49/30/28/47/33/29/59 /28/60/33/57/47/33/29/61 /33/49/33/57/47/33/29 /43/40/43/62 /43/40/43/63 /43/40/43/39 /43/40/43/64 /48/28/37/30/50/54/38/i255/56/31/54/33/55/i255/76/31/77/i255/61/53/55/30/29/53/47/36/30/53/28/37/55/i255/71/43/40/43/62/69/43/40/43/64/73 /7/1/2/18/78/10/20/i255/79/19/11/78/1/3/11/19/3 /80/10/15/8/18/4/81/10/3/4/i255/1/82/i255/83/10/84/10/3/2/10 /85/86/87/88/89/90/91/i255/93/94/95/95/96/90/89/97/89/86/98/i255/99/100/101/89/102/86 Page 7 of 53 2019 2020 2021 2022 2023 2024 2025 2026 January 894 108,968 109,697 103,640 111,639 129,146 135,642 131,398 February 23,812 114,609 109,633 114,441 114,542 148,283 141,698 143,067 March 76,105 136,968 149,839 150,102 145,539 154,924 167,896 176,064 April 125,375 137,007 138,134 127,616 129,828 161,820 156,015 166,868 May 132,614 132,294 129,611 142,776 141,924 158,862 173,526 158,027 June 128,869 140,676 147,620 139,630 137,838 163,212 173,112 177,999 July 141,023 134,992 133,098 127,685 136,558 147,626 169,296 163,749 August 128,042 131,053 131,544 134,548 134,832 175,239 134,051 134,049 * September 119,695 115,429 122,764 120,897 108,200 160,636 163,976 163,974 * October 119,413 116,245 108,172 112,399 115,828 146,390 145,912 145,910 * November 86,929 96,716 100,919 100,885 106,880 112,971 112,570 112,569 * December 98,619 94,216 92,908 94,111 110,018 125,705 127,851 127,849 * TOTAL REVENUE RECEIVED 1,181,390 1,459,172 1,473,937 1,468,730 1,493,625 1,784,814 1,801,545 1,801,524 BUDGETED REVENUE 1,050,000 1,400,000 1,500,000 1,480,000 1,480,000 1,710,000 1,710,000 1,741,642 SURPLUS/DEFICIT REVENUE 131,390 59,172 (26,064) (11,270) 13,625 74,814 91,545 59,882 Average Monthly Revenue 98,449 121,598 122,828 122,394 124,469 148,734 150,129 150,127 YTD ACTUAL (% of budgeted revenue): 112.51% 104.23% 98.26% 99.24% 100.92% 104.38% 105.35% 64.14% YTD PROJECTION (% of budgeted revenue): 112.51% 104.23% 98.26% 99.24% 100.92% 104.38% 105.35% 103.44% Prior Year YTD Actual Revenue Not Applicable 1,181,390 1,459,172 1,473,937 1,468,730 1,493,625 1,784,814 1,117,185 Current Year YTD Actual Revenue 1,181,390 1,459,172 1,473,937 1,468,730 1,493,625 1,784,814 1,801,545 1,117,172 Current YTD compared to Prior YTD Not Applicable 23.51% 1.01% -0.35% 1.69% 19.50% 0.94% 0.00% * Estimated using prior year plus YTD percentage change trend. PORTAGE COUNTY VEHICLE REGISTRATION FEE Page 8 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 18:03 User: jossiej Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 110 General 46190 Other General Government Fees -75 0 -75 -60.00 .00 -15.00 80.0% 49210 Transfer from General Fund 0 -45,862 -45,862 .00 .00 -45,862.00 .0% 51105 Salaries/Wages (Full-time) 1,090,824 -169,762 921,062 603,705.92 .00 317,356.08 65.5% 51240 Overtime 0 0 0 246.05 .00 -246.05 100.0% 51245 Longevity 18,736 -3,359 15,377 375.00 .00 15,002.00 2.4% 51305 FICA & Medicare Taxes 82,859 -12,699 70,160 44,233.92 .00 25,926.08 63.0% 51505 Retirement - County Share 79,888 -12,464 67,424 42,904.04 .00 24,519.96 63.6% 51510 Health Insurance - County Sha 229,110 -40,700 188,410 117,339.55 .00 71,070.45 62.3% 51515 Life Insurance - County Share 814 -114 700 496.88 .00 203.12 71.0% 51520 Disability Insurance - County 2,883 -384 2,499 1,797.58 .00 701.42 71.9% 51525 PEHP 3,150 -450 2,700 1,950.00 .00 750.00 72.2% 51530 Worker's Compensation 1,956 -302 1,654 966.40 .00 687.60 58.4% 51540 HSA Contribution 5,500 -1,000 4,500 5,500.00 .00 -1,000.00 122.2% 52130 Accounting/Auditing Services 135,250 12,121 147,371 81,663.75 31,782.25 33,925.00 77.0% 52132 Indirect Cost Plan /Cost Allo 6,500 6,000 12,500 .00 6,000.00 6,500.00 48.0% 52170 Reference/Background Checks 88 0 88 22.75 .00 65.25 25.9% 52190 Contracted Training/Education 2,500 0 2,500 .00 .00 2,500.00 .0% 52210 Telephone 2,134 0 2,134 1,174.80 .00 959.20 55.1% 52215 Cellular Services 0 0 0 58.77 .00 -58.77 100.0% 52480 Computer Services - County IT 104,220 0 104,220 69,480.00 .00 34,740.00 66.7% 53100 Office Supplies 1,750 0 1,750 102.28 .00 1,647.72 5.8% 53105 Office Equipment (under $5000 1,000 2,548 3,548 2,636.88 624.30 287.12 91.9% 53130 Postage & Shipping 166 0 166 224.55 .00 -58.55 135.3% 53140 Photocopying & Printing 2,819 0 2,819 826.70 .00 1,992.30 29.3% 53205 Publications 500 0 500 .00 .00 500.00 .0% 53208 Membership & Association Dues 745 0 745 1,025.00 .00 -280.00 137.6% 53210 License/Certifications 10 0 10 10.00 .00 .00 100.0% 53221 Legal Notices 200 0 200 .00 .00 200.00 .0% 53222 Employment Advertising 0 0 0 511.73 .00 -511.73 100.0% 53230 Conference & Reg(In State) 4,750 0 4,750 25.00 .00 4,725.00 .5% 53305 Mileage 150 0 150 267.25 .00 -117.25 178.2% 53306 Meals 120 0 120 .00 .00 120.00 .0% 53307 Parking 0 0 0 8.00 .00 -8.00 100.0% 53310 Lodging 1,200 0 1,200 .00 .00 1,200.00 .0% TOTAL General 1,779,747 -266,427 1,513,320 977,492.80 38,406.55 497,420.95 67.1% TOTAL REVENUES -75 -45,862 -45,937 -60.00 .00 -45,877.00 TOTAL EXPENSES 1,779,822 -220,565 1,559,257 977,552.80 38,406.55 543,297.95 740 Risk Management Page 9 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 18:03 User: jossiej Program ID: glytdbud Page 2 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 740 Risk Management APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47493 Internal Service - Local Depa -748,695 0 -748,695 -445,018.78 .00 -303,676.22 59.4% 48110 Interest Income -24,000 0 -24,000 -5,430.53 .00 -18,569.47 22.6% 51105 Salaries/Wages (Full-time) 76,706 0 76,706 50,550.00 .00 26,156.00 65.9% 51305 FICA & Medicare Taxes 5,710 0 5,710 3,599.23 .00 2,110.77 63.0% 51505 Retirement - County Share 5,523 0 5,523 3,639.57 .00 1,883.43 65.9% 51510 Health Insurance - County Sha 27,394 0 27,394 19,403.80 .00 7,990.20 70.8% 51515 Life Insurance - County Share 62 0 62 45.90 .00 16.10 74.0% 51520 Disability Insurance - County 209 0 209 154.19 .00 54.81 73.8% 51525 PEHP 450 0 450 337.50 .00 112.50 75.0% 51530 Worker's Compensation 138 0 138 80.84 .00 57.16 58.6% 51540 HSA Contribution 1,000 0 1,000 1,000.00 .00 .00 100.0% 52000 Contractual Services 6,281 0 6,281 5,379.65 .00 901.35 85.6% 52110 Legal Services 0 0 0 5,499.68 14,500.32 -20,000.00 100.0% 52120 Medical Services 0 162 162 22,056.37 14,243.63 -36,138.50*******% 52140 Excess Coverage/Stop Loss 98,174 0 98,174 94,521.00 .00 3,653.00 96.3% 52141 State Assessment Fee 5,000 0 5,000 1,180.41 .00 3,819.59 23.6% 52163 Job Functional Analysis 7,500 0 7,500 .00 7,500.00 .00 100.0% 52210 Telephone 107 0 107 78.32 .00 28.68 73.2% 52215 Cellular Services 327 0 327 163.50 .00 163.50 50.0% 52480 Computer Services - County IT 6,145 0 6,145 4,096.72 .00 2,048.28 66.7% 52900 Other Contractual Services 0 0 0 24,506.77 11,249.31 -35,756.08 100.0% 52920 Medical & Lost Wages 400,000 2,319 402,319 100,275.74 116,228.26 185,814.89 53.8% 52925 Investigation Services 0 0 0 300.00 3,700.00 -4,000.00 100.0% 53100 Office Supplies 100 0 100 .00 .00 100.00 .0% 53105 Office Equipment (under $5000 5,000 0 5,000 .00 .00 5,000.00 .0% 53130 Postage & Shipping 10 0 10 .00 .00 10.00 .0% 53140 Photocopying & Printing 35 0 35 8.13 .00 26.87 23.2% 53208 Membership & Association Dues 435 0 435 425.00 .00 10.00 97.7% 53230 Conference & Reg(In State) 0 0 0 10.46 .00 -10.46 100.0% 53405 Equipment (under $5000) 5,000 0 5,000 .00 .00 5,000.00 .0% 53490 First Aid Supplies 5,000 0 5,000 .00 .00 5,000.00 .0% 55510 Investment Management Fees 2,040 0 2,040 1,252.29 .00 787.71 61.4% 59100 Designated for Future Operati 114,349 0 114,349 .00 .00 114,349.00 .0% TOTAL Risk Management 0 2,480 2,480 -111,884.24 167,421.52 -53,056.89 2239.1% TOTAL REVENUES -772,695 0 -772,695 -450,449.31 .00 -322,245.69 TOTAL EXPENSES 772,695 2,480 775,175 338,565.07 167,421.52 269,188.80 GRAND TOTAL 1,779,747 -263,946 1,515,801 865,608.56 205,828.07 444,364.06 70.7% ** END OF REPORT - Generated by Jennifer Jossie ** Page 10 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 110 General 000 Undefined 51 Salaries & Benefits -350,489 0 -350,489 .00 .00 -350,489.00 .0% TOTAL Undefined -350,489 0 -350,489 .00 .00 -350,489.00 .0% 110 County Board 49 Other Financing Sour -50,000 0 -50,000 .00 .00 -50,000.00 .0% 51 Salaries & Benefits 140,761 0 140,761 75,532.33 .00 65,228.67 53.7% 52 Contractual Services 179,856 0 179,856 69,829.29 .00 110,026.71 38.8% 53 Supplies & Operating 56,533 0 56,533 32,224.60 3,785.54 20,522.86 63.7% TOTAL County Board 327,150 0 327,150 177,586.22 3,785.54 145,778.24 55.4% 120 County Clerk 44 Licenses and Permits -21,850 0 -21,850 -12,200.00 .00 -9,650.00 55.8% 46 Public Charges for S -62,000 0 -62,000 -36,579.75 .00 -25,420.25 59.0% 47 Intergovernmental Ch -6,462 0 -6,462 -3,225.00 .00 -3,237.00 49.9% 48 Miscellaneous Revenu -5,500 0 -5,500 -1,784.67 .00 -3,715.33 32.4% 49 Other Financing Sour -8,708 0 -8,708 .00 .00 -8,708.00 .0% 51 Salaries & Benefits 302,492 0 302,492 201,082.17 .00 101,409.83 66.5% 52 Contractual Services 68,249 0 68,249 60,148.42 .00 8,100.58 88.1% 53 Supplies & Operating 64,671 266 64,937 29,771.47 6,910.04 28,255.08 56.5% 55 Fixed Charges 5,850 0 5,850 2,924.42 2,874.42 51.16 99.1% TOTAL County Clerk 336,742 266 337,008 240,137.06 9,784.46 87,086.07 74.2% 130 County Executive 51 Salaries & Benefits 274,694 0 274,694 158,663.92 .00 116,030.08 57.8% 52 Contractual Services 18,938 0 18,938 13,160.57 .00 5,777.43 69.5% Page 11 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 2 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 53 Supplies & Operating 3,057 0 3,057 619.45 .00 2,437.55 20.3% TOTAL County Executive 296,689 0 296,689 172,443.94 .00 124,245.06 58.1% 140 Clerk of Courts 43 Intergovernmental Re -500,978 0 -500,978 -268,320.10 .00 -232,657.90 53.6% 45 Fines, Forfeitures, -209,100 0 -209,100 -122,670.38 .00 -86,429.62 58.7% 46 Public Charges for S -280,246 0 -280,246 -187,664.55 .00 -92,581.45 67.0% 48 Miscellaneous Revenu -72,500 0 -72,500 -39,983.83 .00 -32,516.17 55.2% 51 Salaries & Benefits 1,555,037 0 1,555,037 1,020,932.15 .00 534,104.85 65.7% 52 Contractual Services 522,892 70 522,962 239,690.52 75,949.07 207,322.41 60.4% 53 Supplies & Operating 83,660 0 83,660 39,741.00 8,816.32 35,102.68 58.0% 55 Fixed Charges 700 0 700 200.00 .00 500.00 28.6% TOTAL Clerk of Courts 1,099,465 70 1,099,535 681,924.81 84,765.39 332,844.80 69.7% 150 Family Court Commissioner 43 Intergovernmental Re -8,462 0 -8,462 .00 .00 -8,462.00 .0% 46 Public Charges for S -19,500 0 -19,500 -11,660.00 .00 -7,840.00 59.8% 51 Salaries & Benefits 148,052 0 148,052 91,639.66 .00 56,412.34 61.9% 52 Contractual Services 15,804 0 15,804 10,184.32 5,152.00 467.68 97.0% 53 Supplies & Operating 3,202 0 3,202 1,421.84 .00 1,780.16 44.4% TOTAL Family Court Commissioner 139,096 0 139,096 91,585.82 5,152.00 42,358.18 69.5% 160 District Attorney 43 Intergovernmental Re -150,166 0 -150,166 -107,398.15 .00 -42,767.85 71.5% 46 Public Charges for S -41,750 0 -41,750 -15,985.00 .00 -25,765.00 38.3% 48 Miscellaneous Revenu -1,000 0 -1,000 .00 .00 -1,000.00 .0% 49 Other Financing Sour -3,000 0 -3,000 .00 .00 -3,000.00 .0% 51 Salaries & Benefits 666,849 0 666,849 429,123.70 .00 237,725.30 64.4% 52 Contractual Services 42,481 0 42,481 19,555.06 58.00 22,867.94 46.2% 53 Supplies & Operating 36,396 0 36,396 14,941.80 530.99 20,923.21 42.5% 55 Fixed Charges 50 0 50 150.00 .00 -100.00 300.0% TOTAL District Attorney 549,860 0 549,860 340,387.41 588.99 208,883.60 62.0% Page 12 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 3 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 170 Medical Examiner 46 Public Charges for S -27,000 0 -27,000 -17,400.00 .00 -9,600.00 64.4% 48 Miscellaneous Revenu -17,000 0 -17,000 -14,500.00 .00 -2,500.00 85.3% 49 Other Financing Sour -21,000 0 -21,000 .00 .00 -21,000.00 .0% 51 Salaries & Benefits 191,719 0 191,719 131,489.55 .00 60,229.45 68.6% 52 Contractual Services 60,586 0 60,586 28,235.26 17,345.00 15,005.74 75.2% 53 Supplies & Operating 8,088 0 8,088 2,430.14 681.86 4,976.00 38.5% 58 Capital Outlay 38,000 0 38,000 43,328.50 .00 -5,328.50 114.0% TOTAL Medical Examiner 233,393 0 233,393 173,583.45 18,026.86 41,782.69 82.1% 180 Treasurer 41 Taxes -474,450 0 -474,450 -458,036.53 .00 -16,413.47 96.5% 43 Intergovernmental Re -100,650 0 -100,650 -83,491.23 .00 -17,158.77 83.0% 46 Public Charges for S -900 0 -900 -1,215.00 .00 315.00 135.0% 47 Intergovernmental Ch -96,590 0 -96,590 .00 .00 -96,590.00 .0% 48 Miscellaneous Revenu -2,683,194 0 -2,683,194 -850,729.08 .00 -1,832,464.92 31.7% 51 Salaries & Benefits 304,867 0 304,867 180,848.89 .00 124,018.11 59.3% 52 Contractual Services 122,545 0 122,545 48,848.35 .00 73,696.65 39.9% 53 Supplies & Operating 28,031 0 28,031 16,293.95 .39 11,736.66 58.1% 55 Fixed Charges 79,746 0 79,746 45,436.24 .00 34,309.76 57.0% 57 Grants, Contribution 0 0 0 14.38 .00 -14.38 100.0% TOTAL Treasurer -2,820,595 0 -2,820,595 -1,102,030.03 .39 -1,718,565.36 39.1% 190 Register of Deeds 41 Taxes -227,000 0 -227,000 -223,295.14 .00 -3,704.86 98.4% 46 Public Charges for S -266,700 0 -266,700 -225,931.11 .00 -40,768.89 84.7% 51 Salaries & Benefits 508,455 0 508,455 335,088.16 .00 173,366.84 65.9% 52 Contractual Services 170,279 0 170,279 108,100.17 8,902.11 53,276.72 68.7% 53 Supplies & Operating 18,524 0 18,524 3,927.10 125.00 14,471.90 21.9% TOTAL Register of Deeds 203,558 0 203,558 -2,110.82 9,027.11 196,641.71 3.4% 195 Surveyor Page 13 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 4 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47 Intergovernmental Ch 0 -18,000 -18,000 .00 .00 -18,000.00 .0% 51 Salaries & Benefits 0 118,817 118,817 26,567.65 .00 92,249.35 22.4% 52 Contractual Services 0 4,812 4,812 5,637.68 .00 -825.68 117.2% 53 Supplies & Operating 0 23 23 6,769.36 .00 -6,746.36*******% TOTAL Surveyor 0 105,652 105,652 38,974.69 .00 66,677.31 36.9% 210 Sheriff 43 Intergovernmental Re -231,593 0 -231,593 -64,271.14 .00 -167,321.86 27.8% 45 Fines, Forfeitures, -1,000 0 -1,000 -7,338.09 .00 6,338.09 733.8% 46 Public Charges for S -392,490 0 -392,490 -216,390.57 .00 -176,099.43 55.1% 47 Intergovernmental Ch -546,455 0 -546,455 -236,559.57 .00 -309,895.43 43.3% 48 Miscellaneous Revenu -68,272 0 -68,272 -108,120.69 .00 39,848.69 158.4% 49 Other Financing Sour -183,900 -86,000 -269,900 .00 .00 -269,900.00 .0% 51 Salaries & Benefits 12,708,000 -15,000 12,693,000 8,066,546.51 .00 4,626,453.49 63.6% 52 Contractual Services 2,163,615 95,880 2,259,495 1,418,678.64 498,996.95 341,819.79 84.9% 53 Supplies & Operating 568,474 10,665 579,139 255,084.75 110,920.27 213,133.71 63.2% 55 Fixed Charges 4,790 0 4,790 2,956.71 297.29 1,536.00 67.9% 57 Grants, Contribution 8,000 0 8,000 8,626.59 .00 -626.59 107.8% 58 Capital Outlay 438,000 0 438,000 108,765.02 177,238.00 151,996.98 65.3% 59 Designated for Futur 44,100 0 44,100 .00 .00 44,100.00 .0% TOTAL Sheriff 14,511,269 5,545 14,516,814 9,227,978.16 787,452.51 4,501,383.44 69.0% 220 Emergency Management 51 Salaries & Benefits 0 0 0 .04 .00 -.04 100.0% TOTAL Emergency Management 0 0 0 .04 .00 -.04 100.0% 240 Justice Programs 43 Intergovernmental Re -191,132 0 -191,132 -22,295.40 .00 -168,836.60 11.7% 46 Public Charges for S -15,000 0 -15,000 -10,400.00 .00 -4,600.00 69.3% 51 Salaries & Benefits 447,979 0 447,979 209,492.83 .00 238,486.17 46.8% 52 Contractual Services 168,723 0 168,723 81,740.56 48,274.36 38,708.08 77.1% 53 Supplies & Operating 24,035 0 24,035 5,962.16 .00 18,072.84 24.8% Page 14 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 5 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 57 Grants, Contribution 3,000 0 3,000 190.89 .00 2,809.11 6.4% TOTAL Justice Programs 437,605 0 437,605 264,691.04 48,274.36 124,639.60 71.5% 430 Veterans Services 43 Intergovernmental Re -16,604 0 -16,604 -16,600.00 .00 -4.00 100.0% 48 Miscellaneous Revenu -3,500 0 -3,500 -10,320.00 .00 6,820.00 294.9% 49 Other Financing Sour -12,500 0 -12,500 .00 .00 -12,500.00 .0% 51 Salaries & Benefits 169,929 0 169,929 111,958.51 .00 57,970.49 65.9% 52 Contractual Services 18,681 0 18,681 12,377.11 53.70 6,250.19 66.5% 53 Supplies & Operating 14,479 0 14,479 1,017.47 .00 13,461.53 7.0% 55 Fixed Charges 500 0 500 .00 .00 500.00 .0% 57 Grants, Contribution 20,000 0 20,000 5,061.57 1,425.79 13,512.64 32.4% TOTAL Veterans Services 190,985 0 190,985 103,494.66 1,479.49 86,010.85 55.0% 510 Parks 43 Intergovernmental Re -131,260 0 -131,260 .00 .00 -131,260.00 .0% 46 Public Charges for S -649,409 0 -649,409 -659,458.47 .00 10,049.47 101.5% 48 Miscellaneous Revenu -8,997 0 -8,997 -8,673.64 .00 -323.36 96.4% 49 Other Financing Sour -14,165 0 -14,165 .00 .00 -14,165.00 .0% 51 Salaries & Benefits 1,333,963 0 1,333,963 861,762.02 .00 472,200.98 64.6% 52 Contractual Services 326,908 0 326,908 179,265.83 55,435.39 92,206.78 71.8% 53 Supplies & Operating 104,825 0 104,825 59,844.32 18,322.17 26,658.51 74.6% 54 Building Materials 47,207 0 47,207 13,754.13 .00 33,452.87 29.1% 55 Fixed Charges 947 0 947 2,500.04 .00 -1,553.04 264.0% 58 Capital Outlay 77,000 0 77,000 59,657.05 .00 17,342.95 77.5% 59 Designated for Futur 25,981 0 25,981 .00 .00 25,981.00 .0% TOTAL Parks 1,113,000 0 1,113,000 508,651.28 73,757.56 530,591.16 52.3% 520 Public Library 43 Intergovernmental Re -1,950 0 -1,950 .00 .00 -1,950.00 .0% 46 Public Charges for S -25,911 0 -25,911 -19,999.59 .00 -5,911.41 77.2% 48 Miscellaneous Revenu -3,500 0 -3,500 -417.32 .00 -3,082.68 11.9% Page 15 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 6 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 1,934,974 0 1,934,974 1,312,465.73 .00 622,508.27 67.8% 52 Contractual Services 167,886 0 167,886 119,926.30 2,293.62 45,666.08 72.8% 53 Supplies & Operating 160,300 0 160,300 76,223.86 8,619.76 75,456.38 52.9% 55 Fixed Charges 50 0 50 .00 .00 50.00 .0% 57 Grants, Contribution 500 0 500 159.93 .00 340.07 32.0% 59 Designated for Futur 250 0 250 .00 .00 250.00 .0% TOTAL Public Library 2,232,599 0 2,232,599 1,488,358.91 10,913.38 733,326.71 67.2% 530 University Extension 46 Public Charges for S -9,205 0 -9,205 -1,095.67 .00 -8,109.33 11.9% 48 Miscellaneous Revenu -20,666 0 -20,666 -2,666.34 .00 -17,999.66 12.9% 51 Salaries & Benefits 104,852 -45,132 59,720 39,790.09 .00 19,929.91 66.6% 52 Contractual Services 229,580 45,132 274,712 96,618.24 166,295.00 11,798.76 95.7% 53 Supplies & Operating 45,875 0 45,875 6,014.02 752.79 39,108.19 14.8% TOTAL University Extension 350,436 0 350,436 138,660.34 167,047.79 44,727.87 87.2% 610 Planning & Zoning 43 Intergovernmental Re -504,058 -12,576 -516,634 -17,163.87 .00 -499,470.13 3.3% 44 Licenses and Permits -121,150 0 -121,150 -82,424.00 .00 -38,726.00 68.0% 46 Public Charges for S -238,700 0 -238,700 -253.00 .00 -238,447.00 .1% 47 Intergovernmental Ch -18,000 18,000 0 -9,000.00 .00 9,000.00 100.0% 48 Miscellaneous Revenu -15,100 0 -15,100 -619.69 .00 -14,480.31 4.1% 49 Other Financing Sour -37,263 0 -37,263 .00 .00 -37,263.00 .0% 51 Salaries & Benefits 1,543,513 -118,817 1,424,696 953,408.07 .00 471,287.93 66.9% 52 Contractual Services 373,312 99,349 472,661 130,794.58 85,274.79 256,591.96 45.7% 53 Supplies & Operating 113,259 -23 113,236 75,586.40 7,179.22 30,470.38 73.1% 55 Fixed Charges 7,409 0 7,409 772.80 5,700.00 936.20 87.4% 57 Grants, Contribution 24,250 0 24,250 800.00 90.00 23,360.00 3.7% 58 Capital Outlay 46,000 0 46,000 45,640.29 .00 359.71 99.2% 59 Designated for Futur 11,400 0 11,400 .00 .00 11,400.00 .0% TOTAL Planning & Zoning 1,184,872 -14,067 1,170,805 1,097,541.58 98,244.01 -24,980.26 102.1% 810 Corporation Counsel Page 16 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 7 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 43 Intergovernmental Re -90,153 0 -90,153 -25,853.98 .00 -64,299.02 28.7% 46 Public Charges for S -4,500 0 -4,500 -6,900.72 .00 2,400.72 153.3% 48 Miscellaneous Revenu -500 0 -500 .00 .00 -500.00 .0% 51 Salaries & Benefits 878,742 0 878,742 585,244.97 .00 293,497.03 66.6% 52 Contractual Services 54,062 0 54,062 31,630.38 829.00 21,602.62 60.0% 53 Supplies & Operating 20,051 0 20,051 8,601.11 .00 11,449.89 42.9% 55 Fixed Charges 100 0 100 50.00 .00 50.00 50.0% TOTAL Corporation Counsel 857,802 0 857,802 592,771.76 829.00 264,201.24 69.2% 820 Human Resources 49 Other Financing Sour -134,376 0 -134,376 -21,795.66 .00 -112,580.34 16.2% 51 Salaries & Benefits 629,562 0 629,562 384,339.99 .00 245,222.01 61.0% 52 Contractual Services 150,196 0 150,196 41,907.77 83,512.68 24,775.55 83.5% 53 Supplies & Operating 28,497 0 28,497 17,347.83 3,571.74 7,577.43 73.4% TOTAL Human Resources 673,879 0 673,879 421,799.93 87,084.42 164,994.65 75.5% 830 Purchasing 48 Miscellaneous Revenu -500 0 -500 -694.00 .00 194.00 138.8% 51 Salaries & Benefits 283,666 0 283,666 179,950.62 .00 103,715.38 63.4% 52 Contractual Services 21,723 0 21,723 14,340.39 .00 7,382.61 66.0% 53 Supplies & Operating 6,424 0 6,424 2,473.07 1,107.55 2,843.38 55.7% 55 Fixed Charges 250 0 250 .00 .00 250.00 .0% TOTAL Purchasing 311,563 0 311,563 196,070.08 1,107.55 114,385.37 63.3% 840 Finance 46 Public Charges for S -75 0 -75 -60.00 .00 -15.00 80.0% 49 Other Financing Sour 0 -45,862 -45,862 .00 .00 -45,862.00 .0% 51 Salaries & Benefits 1,515,720 -241,234 1,274,486 819,515.34 .00 454,970.66 64.3% 52 Contractual Services 250,692 18,121 268,813 152,400.07 37,782.25 78,630.68 70.7% 53 Supplies & Operating 13,410 2,548 15,958 5,637.39 624.30 9,696.61 39.2% TOTAL Finance 1,779,747 -266,427 1,513,320 977,492.80 38,406.55 497,420.95 67.1% 850 Facilities Management Page 17 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 8 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47 Intergovernmental Ch -384,228 0 -384,228 -82,134.10 .00 -302,093.90 21.4% 48 Miscellaneous Revenu -51,200 0 -51,200 -2,889.02 .00 -48,310.98 5.6% 49 Other Financing Sour -35,000 0 -35,000 .00 .00 -35,000.00 .0% 51 Salaries & Benefits 1,719,208 0 1,719,208 994,250.69 .00 724,957.31 57.8% 52 Contractual Services 997,242 7,485 1,004,727 526,706.02 374,547.64 103,473.29 89.7% 53 Supplies & Operating 276,796 1,588 278,384 137,360.50 6,710.24 134,313.04 51.8% 54 Building Materials 1,200 0 1,200 .00 .00 1,200.00 .0% 55 Fixed Charges 36,389 0 36,389 21,646.02 3,400.00 11,342.98 68.8% 58 Capital Outlay 105,000 0 105,000 11,885.11 75,723.50 17,391.39 83.4% 59 Designated for Futur 55,000 0 55,000 .00 .00 55,000.00 .0% TOTAL Facilities Management 2,720,407 9,073 2,729,480 1,606,825.22 460,381.38 662,273.13 75.7% 910 Non-Departmental Budgets 41 Taxes -23,209,714 287,096 -22,922,618 -12,624,447.19 .00 -10,298,170.81 55.1% 43 Intergovernmental Re -3,918,348 0 -3,918,348 -1,350,621.86 .00 -2,567,726.14 34.5% 44 Licenses and Permits -77,745 0 -77,745 -57,629.25 .00 -20,115.75 74.1% 46 Public Charges for S -50 0 -50 -14.22 .00 -35.78 28.4% 47 Intergovernmental Ch -199,220 0 -199,220 .00 .00 -199,220.00 .0% 48 Miscellaneous Revenu -51,900 0 -51,900 -32,919.19 .00 -18,980.81 63.4% 49 Other Financing Sour -409,603 -146,000 -555,603 .00 .00 -555,603.00 .0% 51 Salaries & Benefits 370,000 60,000 430,000 328,966.08 4,596.39 96,437.53 77.6% 52 Contractual Services 349,113 0 349,113 251,415.59 84,114.26 13,583.15 96.1% 53 Supplies & Operating 1,030 0 1,030 .00 962.00 68.00 93.4% 55 Fixed Charges 460,914 0 460,914 213,966.00 .00 246,948.00 46.4% 57 Grants, Contribution 206,490 0 206,490 73,253.64 27,000.00 106,236.36 48.6% 59 Designated for Futur 100,000 86,000 186,000 2,048.00 .00 183,952.00 1.1% TOTAL Non-Departmental Budgets -26,379,033 287,096 -26,091,937 -13,195,982.40 116,672.65 -13,012,627.25 50.1% TOTAL General 0 127,208 127,208 4,240,835.95 2,022,781.39 -6,136,409.28 4923.9% TOTAL REVENUES -37,384,598 -3,342 -37,387,940 -18,382,095.76 .00 -19,005,844.24 TOTAL EXPENSES 37,384,598 130,550 37,515,148 22,622,931.71 2,022,781.39 12,869,434.96 210 Highway/County Roads & Bridges 310 Highway Page 18 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 9 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 210 Highway/County Roads & Bridges APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 41 Taxes -6,677,108 0 -6,677,108 -4,407,482.64 .00 -2,269,625.36 66.0% 43 Intergovernmental Re -3,167,229 0 -3,167,229 -1,939,780.89 .00 -1,227,448.11 61.2% 49 Other Financing Sour -4,804,542 -680,095 -5,484,637 .00 .00 -5,484,637.00 .0% 52 Contractual Services 12,622,237 680,095 13,302,332 5,277,478.77 .00 8,024,853.23 39.7% 57 Grants, Contribution 285,000 0 285,000 .00 .00 285,000.00 .0% 59 Designated for Futur 1,741,642 0 1,741,642 .00 .00 1,741,642.00 .0% TOTAL Highway 0 0 0 -1,069,784.76 .00 1,069,784.76 100.0% TOTAL Highway/County Roads & Bridges 0 0 0 -1,069,784.76 .00 1,069,784.76 100.0% TOTAL REVENUES -14,648,879 -680,095 -15,328,974 -6,347,263.53 .00 -8,981,710.47 TOTAL EXPENSES 14,648,879 680,095 15,328,974 5,277,478.77 .00 10,051,495.23 215 Wetland Mitigation Bank Fund 310 Highway 46 Public Charges for S -345,000 0 -345,000 .00 .00 -345,000.00 .0% 47 Intergovernmental Ch 0 0 0 -162,751.96 .00 162,751.96 100.0% 48 Miscellaneous Revenu 0 0 0 -4,461.48 .00 4,461.48 100.0% 49 Other Financing Sour -32,276 0 -32,276 .00 .00 -32,276.00 .0% 52 Contractual Services 368,838 392,088 760,926 21,797.17 373,109.69 366,019.29 51.9% 55 Fixed Charges 0 0 0 1,534.10 .00 -1,534.10 100.0% 59 Designated for Futur 8,438 0 8,438 .00 .00 8,438.00 .0% TOTAL Highway 0 392,088 392,088 -143,882.17 373,109.69 162,860.63 58.5% TOTAL Wetland Mitigation Bank Fund 0 392,088 392,088 -143,882.17 373,109.69 162,860.63 58.5% TOTAL REVENUES -377,276 0 -377,276 -167,213.44 .00 -210,062.56 TOTAL EXPENSES 377,276 392,088 769,364 23,331.27 373,109.69 372,923.19 220 Health & Human Services 000 Undefined 41 Taxes -6,257,997 -287,096 -6,545,093 -4,363,395.36 .00 -2,181,697.64 66.7% 51 Salaries & Benefits -270,893 0 -270,893 1.41 .00 -270,894.41 .0% TOTAL Undefined -6,528,890 -287,096 -6,815,986 -4,363,393.95 .00 -2,452,592.05 64.0% Page 19 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 10 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 410 Health & Human Services 43 Intergovernmental Re -9,300,603 -114,275 -9,414,878 -2,119,833.23 .00 -7,295,044.77 22.5% 44 Licenses and Permits -349,640 0 -349,640 -321,146.90 .00 -28,493.10 91.9% 45 Fines, Forfeitures, -55,000 0 -55,000 -42,370.41 .00 -12,629.59 77.0% 46 Public Charges for S -8,184,903 0 -8,184,903 -2,045,812.72 .00 -6,139,090.28 25.0% 47 Intergovernmental Ch -31,300 -11,741 -43,041 -27,838.05 .00 -15,202.95 64.7% 48 Miscellaneous Revenu -12,000 -2,863 -14,863 -16,690.45 .00 1,827.45 112.3% 49 Other Financing Sour -790,276 0 -790,276 .00 .00 -790,276.00 .0% 51 Salaries & Benefits 14,417,070 298,837 14,715,907 9,227,662.14 .00 5,488,244.86 62.7% 52 Contractual Services 10,198,140 99,181 10,297,321 4,473,826.41 4,690,134.74 1,133,359.85 89.0% 53 Supplies & Operating 454,955 26,229 481,184 213,086.12 14,150.67 253,947.20 47.2% 55 Fixed Charges 49,535 0 49,535 17,393.57 .00 32,141.43 35.1% 57 Grants, Contribution 132,912 0 132,912 23,664.03 24,615.36 84,632.61 36.3% 58 Capital Outlay 0 7,070 7,070 7,069.61 .00 .39 100.0% TOTAL Health & Human Services 6,528,890 302,438 6,831,328 9,389,010.12 4,728,900.77 -7,286,582.90 206.7% TOTAL Health & Human Services 0 15,342 15,342 5,025,616.17 4,728,900.77 -9,739,174.95*******% TOTAL REVENUES -24,981,719 -415,975 -25,397,694 -8,937,087.12 .00 -16,460,606.88 TOTAL EXPENSES 24,981,719 431,317 25,413,036 13,962,703.29 4,728,900.77 6,721,431.93 230 Aging & Disability Resource Ct 000 Undefined 41 Taxes -573,655 0 -573,655 -382,436.64 .00 -191,218.36 66.7% 51 Salaries & Benefits -41,456 0 -41,456 .00 .00 -41,456.00 .0% TOTAL Undefined -615,111 0 -615,111 -382,436.64 .00 -232,674.36 62.2% 420 Aging & Disability Resource Ce 43 Intergovernmental Re -2,344,650 0 -2,344,650 -1,127,184.70 .00 -1,217,465.30 48.1% 46 Public Charges for S -226,475 0 -226,475 -133,649.70 .00 -92,825.30 59.0% 48 Miscellaneous Revenu -289,898 0 -289,898 -187,904.81 .00 -101,993.19 64.8% 49 Other Financing Sour -26,055 -34,229 -60,284 .00 .00 -60,284.00 .0% Page 20 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 11 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 2,479,450 0 2,479,450 1,569,081.25 .00 910,368.75 63.3% 52 Contractual Services 604,241 11,741 615,982 278,844.09 225,025.57 112,112.34 81.8% 53 Supplies & Operating 332,263 0 332,263 174,803.34 92,615.89 64,843.77 80.5% 55 Fixed Charges 9,674 0 9,674 3,811.31 615.00 5,247.69 45.8% 57 Grants, Contribution 71,065 0 71,065 15,939.31 37,799.12 17,326.57 75.6% 58 Capital Outlay 1,000 22,488 23,488 22,487.31 .00 1,000.69 95.7% 59 Designated for Futur 4,496 0 4,496 .00 .00 4,496.00 .0% TOTAL Aging & Disability Resource Ce 615,111 0 615,111 616,227.40 356,055.58 -357,171.98 158.1% TOTAL Aging & Disability Resource Ct 0 0 0 233,790.76 356,055.58 -589,846.34 100.0% TOTAL REVENUES -3,460,733 -34,229 -3,494,962 -1,831,175.85 .00 -1,663,786.15 TOTAL EXPENSES 3,460,733 34,229 3,494,962 2,064,966.61 356,055.58 1,073,939.81 250 EMS/Ambulance Services 000 Undefined 41 Taxes -3,027,369 0 -3,027,369 -2,018,246.00 .00 -1,009,123.00 66.7% 46 Public Charges for S -2,190,810 0 -2,190,810 -1,571,004.21 .00 -619,805.79 71.7% 48 Miscellaneous Revenu -25,000 0 -25,000 -9,600.00 .00 -15,400.00 38.4% TOTAL Undefined -5,243,179 0 -5,243,179 -3,598,850.21 .00 -1,644,328.79 68.6% 230 EMS/Ambulance Services 43 Intergovernmental Re 0 -126,776 -126,776 .00 .00 -126,776.00 .0% 48 Miscellaneous Revenu 0 0 0 -3,359.79 .00 3,359.79 100.0% 51 Salaries & Benefits 110,520 0 110,520 74,475.88 .00 36,044.12 67.4% 52 Contractual Services 4,492,934 0 4,492,934 2,726,094.47 1,643,767.08 123,072.45 97.3% 53 Supplies & Operating 211,871 0 211,871 112,054.65 94,841.19 4,975.16 97.7% 55 Fixed Charges 35,500 0 35,500 19,133.90 .00 16,366.10 53.9% 57 Grants, Contribution 85,000 126,776 211,776 15,281.49 660.60 195,833.91 7.5% 58 Capital Outlay 0 735,866 735,866 732,136.16 3,730.00 .00 100.0% 59 Designated for Futur 307,354 0 307,354 4,536.72 .00 302,817.28 1.5% TOTAL EMS/Ambulance Services 5,243,179 735,866 5,979,045 3,680,353.48 1,742,998.87 555,692.81 90.7% TOTAL EMS/Ambulance Services 0 735,866 735,866 81,503.27 1,742,998.87 -1,088,635.98 247.9% TOTAL REVENUES -5,243,179 -126,776 -5,369,955 -3,602,210.00 .00 -1,767,745.00 TOTAL EXPENSES 5,243,179 862,642 6,105,821 3,683,713.27 1,742,998.87 679,109.02 Page 21 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 12 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 255 Jail Assessment APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 255 Jail Assessment 000 Undefined 45 Fines, Forfeitures, -57,530 0 -57,530 -33,970.99 .00 -23,559.01 59.0% 49 Other Financing Sour -42,470 0 -42,470 .00 .00 -42,470.00 .0% 58 Capital Outlay 100,000 0 100,000 .00 .00 100,000.00 .0% TOTAL Undefined 0 0 0 -33,970.99 .00 33,970.99 100.0% TOTAL Jail Assessment 0 0 0 -33,970.99 .00 33,970.99 100.0% TOTAL REVENUES -100,000 0 -100,000 -33,970.99 .00 -66,029.01 TOTAL EXPENSES 100,000 0 100,000 .00 .00 100,000.00 260 Land Records Modernization 000 Undefined 43 Intergovernmental Re -52,376 -61,185 -113,561 -72,771.00 .00 -40,790.00 64.1% 46 Public Charges for S -66,000 0 -66,000 -49,216.00 .00 -16,784.00 74.6% 49 Other Financing Sour -27,633 27,633 0 .00 .00 .00 .0% 51 Salaries & Benefits 93,471 0 93,471 61,622.67 .00 31,848.33 65.9% 52 Contractual Services 49,841 0 49,841 13,234.32 .00 36,606.68 26.6% 53 Supplies & Operating 2,572 0 2,572 31.39 .00 2,540.61 1.2% 55 Fixed Charges 125 0 125 18.12 .00 106.88 14.5% 59 Designated for Futur 0 33,552 33,552 .00 .00 33,552.00 .0% TOTAL Undefined 0 0 0 -47,080.50 .00 47,080.50 100.0% TOTAL Land Records Modernization 0 0 0 -47,080.50 .00 47,080.50 100.0% TOTAL REVENUES -146,009 -33,552 -179,561 -121,987.00 .00 -57,574.00 TOTAL EXPENSES 146,009 33,552 179,561 74,906.50 .00 104,654.50 270 Business Park 000 Undefined Page 22 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 13 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 270 Business Park APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 55 Fixed Charges 0 0 0 160.08 .00 -160.08 100.0% TOTAL Undefined 0 0 0 160.08 .00 -160.08 100.0% TOTAL Business Park 0 0 0 160.08 .00 -160.08 100.0% TOTAL EXPENSES 0 0 0 160.08 .00 -160.08 285 Rural Econ Dev Revolving Loan 000 Undefined 48 Miscellaneous Revenu -1,400 0 -1,400 -600.27 .00 -799.73 42.9% 59 Designated for Futur 1,400 0 1,400 .00 .00 1,400.00 .0% TOTAL Undefined 0 0 0 -600.27 .00 600.27 100.0% TOTAL Rural Econ Dev Revolving Loan 0 0 0 -600.27 .00 600.27 100.0% TOTAL REVENUES -1,400 0 -1,400 -600.27 .00 -799.73 TOTAL EXPENSES 1,400 0 1,400 .00 .00 1,400.00 290 State & Local Fiscal Recovery 000 Undefined 43 Intergovernmental Re -507,336 0 -507,336 -455,607.75 .00 -51,728.25 89.8% 48 Miscellaneous Revenu 0 0 0 -68,466.88 .00 68,466.88 100.0% 55 Fixed Charges 0 0 0 949.92 .00 -949.92 100.0% TOTAL Undefined -507,336 0 -507,336 -523,124.71 .00 15,788.71 103.1% 150 Family Court Commissioner 51 Salaries & Benefits 17,527 0 17,527 9,965.40 .00 7,561.60 56.9% TOTAL Family Court Commissioner 17,527 0 17,527 9,965.40 .00 7,561.60 56.9% 210 Sheriff Page 23 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 14 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 105,541 0 105,541 76,606.05 .00 28,934.95 72.6% 52 Contractual Services 0 132,145 132,145 41,465.00 89,810.00 870.00 99.3% TOTAL Sheriff 105,541 132,145 237,686 118,071.05 89,810.00 29,804.95 87.5% 410 Health & Human Services 51 Salaries & Benefits 263,686 0 263,686 129,189.82 .00 134,496.18 49.0% 52 Contractual Services 783 259,745 260,528 122,400.87 185,858.14 -47,730.76 118.3% 53 Supplies & Operating 12,000 0 12,000 15,466.15 .00 -3,466.15 128.9% 57 Grants, Contribution 0 82,782 82,782 12,028.20 70,754.22 .00 100.0% TOTAL Health & Human Services 276,469 342,528 618,997 279,085.04 256,612.36 83,299.27 86.5% 610 Planning & Zoning 52 Contractual Services 0 2,905 2,905 2,405.40 500.00 .00 100.0% TOTAL Planning & Zoning 0 2,905 2,905 2,405.40 500.00 .00 100.0% 820 Human Resources 51 Salaries & Benefits 107,799 0 107,799 75,150.49 .00 32,648.51 69.7% 52 Contractual Services 0 0 0 78.32 92,300.00 -92,378.32 100.0% TOTAL Human Resources 107,799 0 107,799 75,228.81 92,300.00 -59,729.81 155.4% 860 Information Technology 58 Capital Outlay 0 137,529 137,529 137,528.54 .00 .00 100.0% TOTAL Information Technology 0 137,529 137,529 137,528.54 .00 .00 100.0% 910 Non-Departmental Budgets Page 24 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 15 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 52 Contractual Services 0 7,525 7,525 5,520.00 2,005.00 .00 100.0% 57 Grants, Contribution 0 38,489 38,489 38,488.70 .00 .00 100.0% 58 Capital Outlay 0 313 313 210.00 103.00 .00 100.0% TOTAL Non-Departmental Budgets 0 46,327 46,327 44,218.70 2,108.00 .00 100.0% TOTAL State & Local Fiscal Recovery 0 661,433 661,433 143,378.23 441,330.36 76,724.72 88.4% TOTAL REVENUES -507,336 0 -507,336 -524,074.63 .00 16,738.63 TOTAL EXPENSES 507,336 661,433 1,168,769 667,452.86 441,330.36 59,986.09 295 Opioid Settlement Fund 000 Undefined 48 Miscellaneous Revenu -195,095 0 -195,095 -206,200.68 .00 11,105.68 105.7% 49 Other Financing Sour -4,283 0 -4,283 .00 .00 -4,283.00 .0% TOTAL Undefined -199,378 0 -199,378 -206,200.68 .00 6,822.68 103.4% 410 Health & Human Services 51 Salaries & Benefits 129,978 0 129,978 23,003.91 .00 106,974.09 17.7% 52 Contractual Services 49,400 0 49,400 14,400.00 15,000.00 20,000.00 59.5% 53 Supplies & Operating 20,000 0 20,000 .00 .00 20,000.00 .0% TOTAL Health & Human Services 199,378 0 199,378 37,403.91 15,000.00 146,974.09 26.3% TOTAL Opioid Settlement Fund 0 0 0 -168,796.77 15,000.00 153,796.77 100.0% TOTAL REVENUES -199,378 0 -199,378 -206,200.68 .00 6,822.68 TOTAL EXPENSES 199,378 0 199,378 37,403.91 15,000.00 146,974.09 310 Debt Service 000 Undefined 41 Taxes -6,884,590 0 -6,884,590 -4,589,726.64 .00 -2,294,863.36 66.7% Page 25 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 16 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 310 Debt Service APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 49 Other Financing Sour -364,761 0 -364,761 .00 .00 -364,761.00 .0% 56 Debt Service 7,249,351 0 7,249,351 7,015,851.33 233,500.00 -.33 100.0% TOTAL Undefined 0 0 0 2,426,124.69 233,500.00 -2,659,624.69 100.0% TOTAL Debt Service 0 0 0 2,426,124.69 233,500.00 -2,659,624.69 100.0% TOTAL REVENUES -7,249,351 0 -7,249,351 -4,589,726.64 .00 -2,659,624.36 TOTAL EXPENSES 7,249,351 0 7,249,351 7,015,851.33 233,500.00 -.33 410 Capital Projects 000 Undefined 41 Taxes -900,000 0 -900,000 -600,000.00 .00 -300,000.00 66.7% 48 Miscellaneous Revenu 0 0 0 -218,500.00 .00 218,500.00 100.0% 49 Other Financing Sour -150,000 0 -150,000 -2,048.00 .00 -147,952.00 1.4% TOTAL Undefined -1,050,000 0 -1,050,000 -820,548.00 .00 -229,452.00 78.1% 310 Highway 58 Capital Outlay 0 4,000 4,000 .00 4,000.00 .00 100.0% TOTAL Highway 0 4,000 4,000 .00 4,000.00 .00 100.0% 510 Parks 58 Capital Outlay 0 0 0 80,400.00 .00 -80,400.00 100.0% TOTAL Parks 0 0 0 80,400.00 .00 -80,400.00 100.0% 610 Planning & Zoning 48 Miscellaneous Revenu 0 0 0 -21,237.13 .00 21,237.13 100.0% 58 Capital Outlay 0 244,898 244,898 98,814.45 146,083.81 .00 100.0% TOTAL Planning & Zoning 0 244,898 244,898 77,577.32 146,083.81 21,237.13 91.3% Page 26 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 17 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 850 Facilities Management 43 Intergovernmental Re 0 0 0 -12,787.20 .00 12,787.20 100.0% 49 Other Financing Sour 0-163,300,000-163,300,000 .00 .00-163,300,000.00 .0% 58 Capital Outlay 1,050,000 164,057,782 165,107,782 6,155,325.15 7,528,677.05 151,423,779.64 8.3% TOTAL Facilities Management 1,050,000 757,782 1,807,782 6,142,537.95 7,528,677.05 -11,863,433.16 756.2% 860 Information Technology 58 Capital Outlay 0 163,114 163,114 4,112.50 159,001.95 .00 100.0% TOTAL Information Technology 0 163,114 163,114 4,112.50 159,001.95 .00 100.0% TOTAL Capital Projects 0 1,169,795 1,169,795 5,484,079.77 7,837,762.81 -12,152,048.03 1138.8% TOTAL REVENUES -1,050,000-163,300,000-164,350,000 -854,572.33 .00-163,495,427.67 TOTAL EXPENSES 1,050,000 164,469,795 165,519,795 6,338,652.10 7,837,762.81 151,343,379.64 610 Highway/Enterprise 000 Undefined 44 Licenses and Permits -6,300 0 -6,300 -7,275.00 .00 975.00 115.5% 46 Public Charges for S 0 0 0 -258.13 .00 258.13 100.0% 47 Intergovernmental Ch -1,093,995 -30,095 -1,124,090 -616,211.59 .00 -507,878.41 54.8% 48 Miscellaneous Revenu -12,500 0 -12,500 -10,600.50 .00 -1,899.50 84.8% TOTAL Undefined -1,112,795 -30,095 -1,142,890 -634,345.22 .00 -508,544.78 55.5% 310 Highway 47 Intergovernmental Ch -15,577,604 -650,000 -16,227,604 -6,702,010.55 .00 -9,525,593.45 41.3% 49 Other Financing Sour -7,354 0 -7,354 -4,536.72 .00 -2,817.28 61.7% 51 Salaries & Benefits 6,985,751 0 6,985,751 6,088,428.82 .00 897,322.18 87.2% 52 Contractual Services 2,438,740 1,372,307 3,811,047 562,149.18 1,385,866.43 1,863,031.14 51.1% Page 27 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 18 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 53 Supplies & Operating 5,419,517 3,550 5,423,067 2,613,904.44 1,762,364.62 1,046,797.98 80.7% 55 Fixed Charges 1,714,002 0 1,714,002 1,981,225.80 8,720.12 -275,943.92 116.1% 58 Capital Outlay 0 1,614,594 1,614,594 1,218,300.57 1,036,518.00 -640,224.99 139.7% 59 Designated for Futur 139,743 30,095 169,838 -3,467,441.65 .00 3,637,279.65-2041.6% TOTAL Highway 1,112,795 2,370,545 3,483,340 2,290,019.89 4,193,469.17 -3,000,148.69 186.1% TOTAL Highway/Enterprise 0 2,340,450 2,340,450 1,655,674.67 4,193,469.17 -3,508,693.47 249.9% TOTAL REVENUES -16,697,753 -680,095 -17,377,848 -7,340,892.49 .00 -10,036,955.51 TOTAL EXPENSES 16,697,753 3,020,545 19,718,298 8,996,567.16 4,193,469.17 6,528,262.04 620 Solid Waste 320 Solid Waste 43 Intergovernmental Re -3,915,082 0 -3,915,082 -263,965.59 .00 -3,651,116.41 6.7% 46 Public Charges for S -2,690,416 -20,000 -2,710,416 -1,388,624.86 .00 -1,321,791.14 51.2% 48 Miscellaneous Revenu -98,159 0 -98,159 -42,807.62 .00 -55,351.38 43.6% 49 Other Financing Sour -680,972 -116,000 -796,972 .00 .00 -796,972.00 .0% 51 Salaries & Benefits 280,710 0 280,710 169,064.20 .00 111,645.80 60.2% 52 Contractual Services 3,114,686 136,000 3,250,686 1,517,516.58 1,088,423.13 644,746.29 80.2% 53 Supplies & Operating 24,988 0 24,988 15,482.07 1,745.06 7,760.87 68.9% 55 Fixed Charges -14,432 0 -14,432 42,499.10 655.15 -57,586.25 -299.0% 57 Grants, Contribution 750 0 750 .00 .00 750.00 .0% 58 Capital Outlay 3,504,850 0 3,504,850 93,245.94 638,304.28 2,773,299.78 20.9% 59 Designated for Futur 473,077 0 473,077 .00 .00 473,077.00 .0% TOTAL Solid Waste 0 0 0 142,409.82 1,729,127.62 -1,871,537.44 100.0% TOTAL Solid Waste 0 0 0 142,409.82 1,729,127.62 -1,871,537.44 100.0% TOTAL REVENUES -7,384,629 -136,000 -7,520,629 -1,695,398.07 .00 -5,825,230.93 TOTAL EXPENSES 7,384,629 136,000 7,520,629 1,837,807.89 1,729,127.62 3,953,693.49 630 Health Care Center 440 Health Care Center 43 Intergovernmental Re -459,141 0 -459,141 .00 .00 -459,141.00 .0% Page 28 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 19 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 630 Health Care Center APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 46 Public Charges for S -5,611,597 0 -5,611,597 -258.49 .00 -5,611,338.51 .0% 48 Miscellaneous Revenu -2,750 0 -2,750 -41,877.78 .00 39,127.78 1522.8% 49 Other Financing Sour -1,014,302 0 -1,014,302 .00 .00 -1,014,302.00 .0% 51 Salaries & Benefits 3,987,897 0 3,987,897 520,363.93 .00 3,467,533.07 13.0% 52 Contractual Services 2,095,328 64,917 2,160,245 339,369.59 66,360.53 1,754,515.17 18.8% 53 Supplies & Operating 593,873 0 593,873 34,312.81 .00 559,560.19 5.8% 55 Fixed Charges 260,442 0 260,442 20,265.65 .00 240,176.35 7.8% 57 Grants, Contribution 50,250 0 50,250 .00 .00 50,250.00 .0% 58 Capital Outlay 100,000 0 100,000 41,604.58 .00 58,395.42 41.6% TOTAL Health Care Center 0 64,917 64,917 913,780.29 66,360.53 -915,223.53 1509.8% TOTAL Health Care Center 0 64,917 64,917 913,780.29 66,360.53 -915,223.53 1509.8% TOTAL REVENUES -7,087,790 0 -7,087,790 -42,136.27 .00 -7,045,653.73 TOTAL EXPENSES 7,087,790 64,917 7,152,707 955,916.56 66,360.53 6,130,430.20 710 Technology Services 860 Information Technology 47 Intergovernmental Ch -3,733,578 -60,000 -3,793,578 -2,455,612.54 .00 -1,337,965.46 64.7% 48 Miscellaneous Revenu -4,100 0 -4,100 -9,927.78 .00 5,827.78 242.1% 51 Salaries & Benefits 1,187,014 0 1,187,014 768,774.91 .00 418,239.09 64.8% 52 Contractual Services 2,093,323 60,119 2,153,442 1,795,850.75 244,227.06 113,364.17 94.7% 53 Supplies & Operating 239,289 0 239,289 61,135.21 12,092.00 166,061.79 30.6% 55 Fixed Charges 177,670 0 177,670 66,178.72 .00 111,491.28 37.2% 57 Grants, Contribution 0 0 0 6,952.76 .00 -6,952.76 100.0% 59 Designated for Futur 40,382 0 40,382 .00 .00 40,382.00 .0% TOTAL Information Technology 0 119 119 233,352.03 256,319.06 -489,552.11*******% TOTAL Technology Services 0 119 119 233,352.03 256,319.06 -489,552.11*******% TOTAL REVENUES -3,737,678 -60,000 -3,797,678 -2,465,540.32 .00 -1,332,137.68 TOTAL EXPENSES 3,737,678 60,119 3,797,797 2,698,892.35 256,319.06 842,585.57 730 Health Insurance 820 Human Resources Page 29 of 53 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/02/2026 17:58 User: jossiej Program ID: glytdbud Page 20 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 730 Health Insurance APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47 Intergovernmental Ch -9,967,460 0 -9,967,460 -6,604,408.64 .00 -3,363,051.36 66.3% 48 Miscellaneous Revenu -1,227,870 0 -1,227,870 -637,822.09 .00 -590,047.91 51.9% 51 Salaries & Benefits 185,500 0 185,500 88,640.58 .00 96,859.42 47.8% 52 Contractual Services 10,940,358 0 10,940,358 6,220,794.81 5,111,397.58 -391,834.39 103.6% 53 Supplies & Operating 1,242 0 1,242 .00 .00 1,242.00 .0% 55 Fixed Charges 6,500 0 6,500 4,190.88 .00 2,309.12 64.5% 59 Designated for Futur 61,730 0 61,730 21,795.66 .00 39,934.34 35.3% TOTAL Human Resources 0 0 0 -906,808.80 5,111,397.58 -4,204,588.78 100.0% TOTAL Health Insurance 0 0 0 -906,808.80 5,111,397.58 -4,204,588.78 100.0% TOTAL REVENUES -11,195,330 0 -11,195,330 -7,242,230.73 .00 -3,953,099.27 TOTAL EXPENSES 11,195,330 0 11,195,330 6,335,421.93 5,111,397.58 -251,489.51 740 Risk Management 840 Finance 47 Intergovernmental Ch -748,695 0 -748,695 -445,018.78 .00 -303,676.22 59.4% 48 Miscellaneous Revenu -24,000 0 -24,000 -5,430.53 .00 -18,569.47 22.6% 51 Salaries & Benefits 117,192 0 117,192 78,811.03 .00 38,380.97 67.2% 52 Contractual Services 523,534 2,480 526,014 258,058.16 167,421.52 100,534.71 80.9% 53 Supplies & Operating 15,580 0 15,580 443.59 .00 15,136.41 2.8% 55 Fixed Charges 2,040 0 2,040 1,252.29 .00 787.71 61.4% 59 Designated for Futur 114,349 0 114,349 .00 .00 114,349.00 .0% TOTAL Finance 0 2,480 2,480 -111,884.24 167,421.52 -53,056.89 2239.1% TOTAL Risk Management 0 2,480 2,480 -111,884.24 167,421.52 -53,056.89 2239.1% TOTAL REVENUES -772,695 0 -772,695 -450,449.31 .00 -322,245.69 TOTAL EXPENSES 772,695 2,480 775,175 338,565.07 167,421.52 269,188.80 GRAND TOTAL 0 5,509,699 5,509,699 18,097,897.23 29,275,534.95 -41,863,732.93 859.8% ** END OF REPORT - Generated by Jennifer Jossie ** Page 30 of 53 Portage County Capital Projects Final Year End Close Out Projections BUDGET ACTUAL Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Levy Debt Grants/User Fees Expenses Levy Debt Grants/User Fees Expenses Transfers Closeout Ending Balance Election Equipment - - 95,080.00 95,080.00 879,115.00 - 50,946.70 72,755.00 7,330.00 (879,115.00) (14,478.30) Next Generation 911 48,059.00 - 124,718.00 172,777.00 - - 150,509.74 177,332.05 48,059.00 0.44 21,237.13 CR R (Black Oak - Porter) - - - - - - - 55,503.53 (47,452.93) 599,863.88 496,907.42 Highway Facility Planning/Addition/Remodel205,000.00 8,325,000.00 - 8,530,000.00 205,000.00 8,325,000.00 90,557.06 8,350,661.77 - (205,000.00) 64,895.29 Parks Playground Equipment 160,000.00 - 80,400.00 240,400.00 160,000.00 - 80,400.00 238,248.99 - - 2,151.01 LiDAR 133,590.00 - - 133,590.00 133,590.00 - - 136,460.00 - - (2,870.00) P&Z Ordinance Revision 235,500.00 - - 235,500.00 - - - 89,416.19 235,500.00 - 146,083.81 Government Facility Building 6,501,467.00 - - 6,501,467.00 1,851,467.00 - - 5,480,002.50 4,650,000.00 (60,050.00) 961,414.50 Library 806,898.00 - - 806,898.00 588,280.00 - - 680,423.24 218,618.00 - 126,474.76 Courthouse Remodel Project 730,000.00 - 270,000.00 1,000,000.00 730,000.00 - - 194,437.14 - - 535,562.86 Courthouse Roof 36,500.00 - 13,500.00 50,000.00 36,500.00 - - - - - 36,500.00 HHS Water Repair & Remodel - 9,207,092.00 2,287,100.00 11,494,192.00 - 8,270,000.00 2,687,890.99 11,079,978.62 (427,653.00) - (549,740.63) HHS Building Water Event 95,000.00 - 1,305,883.00 1,400,883.00 - - 1,394,935.19 1,395,100.40 85,627.60 - 85,462.39 Security Camera 504,038.00 - - 504,038.00 - - 505,000.00 514,122.30 - - (9,122.30) Floor Tile Replacement - LEC 75,000.00 - - 75,000.00 75,000.00 - - 42,334.36 - - 32,665.64 Single Point Access - Courthouse 730,000.00 - 270,000.00 1,000,000.00 730,000.00 - - 534,021.91 - - 195,978.09 Interior Finishings - Annex 125,000.00 - - 125,000.00 125,000.00 - - - - - 125,000.00 Roof Replacement - Annex 205,000.00 - - 205,000.00 205,000.00 - - - - - 205,000.00 Chiller Replacement - Annex 205,000.00 - - 205,000.00 205,000.00 - - - - - 205,000.00 DSX Power Supply 35,000.00 - - 35,000.00 35,000.00 - - - - - 35,000.00 Exterior Building Repair - Annex 100,000.00 - - 100,000.00 100,000.00 - - - - - 100,000.00 Law Enforcement Center/Jail - 157,775,000.00 - 157,775,000.00 - 2,285,000.00 - 4,808,270.32 (35,174.00) - (2,558,444.32) Courthouse Remodel Project - 5,900,000.00 - 5,900,000.00 - 625,000.00 - 639,466.26 35,174.00 - 20,707.74 Parking Lot Resurfacing 500,000.00 - - 500,000.00 500,000.00 - - - - - 500,000.00 Elevator Control - Annex 300,000.00 - - 300,000.00 300,000.00 - - 252,300.00 - - 47,700.00 ERP Assessment & Planning 150,000.00 1,610,000.00 - 1,760,000.00 150,000.00 1,650,000.00 - 1,471,028.99 - - 328,971.01 ERP Phase II 375,000.00 - - 375,000.00 375,000.00 - - 296,685.00 - - 78,315.00 Jail Control Panel 80,264.00 - 240,790.00 321,054.00 - - - - 80,264.00 (80,264.00) - Pit Toliets Replacement 160,000.00 - - 160,000.00 226,375.00 - - 148,911.00 (66,375.00) (11,089.00) - Chipsealing Parks Roads 100,000.00 - - 100,000.00 100,000.00 - - 72,895.17 (27,105.00) 0.17 0.00 Roof Replacement - Parks 103,930.00 - - 103,930.00 70,000.00 - - 89,740.00 33,930.00 (14,190.00) - Courthouse Remodel Project 366,463.00 582,537.00 351,000.00 1,300,000.00 366,463.00 - 39,999.96 155,915.20 32,750.00 (283,297.76) - Ellis Remodel 80,000.00 - - 80,000.00 80,000.00 - - - - (80,000.00) - ADRC Dish Machine 125,000.00 - 5,000.00 130,000.00 125,000.00 - - - - (125,000.00) - Highway Solar 175,000.00 - - 175,000.00 175,000.00 - - - - (175,000.00) - Emergency Generator - LEC 310,000.00 - - 310,000.00 310,000.00 - - - - (310,000.00) - Walk In Compressor - LEC 100,000.00 - - 100,000.00 100,000.00 - - - - (100,000.00) - Chiller Replacement - LEC 205,000.00 - - 205,000.00 205,000.00 - - - - (205,000.00) - Sidewalk Replacement - Courthouse 36,500.00 - 13,500.00 50,000.00 36,500.00 - 11,934.00 44,200.00 - (4,234.00) - Exterior Building Repair - LEC 50,000.00 - - 50,000.00 50,000.00 - - - - (50,000.00) - PROJECT TOTALS 14,148,209.00 183,399,629.00 5,056,971.00 202,604,809.00 9,228,290.00 21,155,000.00 5,012,173.64 37,020,209.94 4,823,492.67 (1,982,375.27) 1,216,371.10 - - - Page 31 of 53 Portage County Capital Projects Final Year End Close Out Projections Election Equipment Next Generation 911 CR R (Black Oak - Porter) Highway Facility Planning/Addition/Remodel Parks Playground Equipment LiDAR P&Z Ordinance Revision Government Facility Building Library Courthouse Remodel Project Courthouse Roof HHS Water Repair & Remodel HHS Building Water Event Security Camera Floor Tile Replacement - LEC Single Point Access - Courthouse Interior Finishings - Annex Roof Replacement - Annex Chiller Replacement - Annex DSX Power Supply Exterior Building Repair - Annex Law Enforcement Center/Jail Courthouse Remodel Project Parking Lot Resurfacing Elevator Control - Annex ERP Assessment & Planning ERP Phase II Jail Control Panel Pit Toliets Replacement Chipsealing Parks Roads Roof Replacement - Parks Courthouse Remodel Project Ellis Remodel ADRC Dish Machine Highway Solar Emergency Generator - LEC Walk In Compressor - LEC Chiller Replacement - LEC Sidewalk Replacement - Courthouse Exterior Building Repair - LEC PROJECT TOTALS BUDGET ACTUAL 2026 2026 2026 2026 2026 2026 2026 2026 12/31/2026 Levy Debt Grants/User Fees Expenses Levy Debt Grants/User Fees Expenses Transfers Closeout Ending Balance (14,478.30) 21,237.13 21,237.13 496,907.42 64,895.29 80,400.00 2,151.01 45,050.00 (2,870.00) 53,764.45 146,083.81 3,300,000.00 3,300,000.00 3,217,965.13 3,300,000.00 961,414.50 126,474.76 194,437.14 535,562.86 36,500.00 2,001.69 (549,740.63) 85,462.39 12,787.20 21,909.50 (9,122.30) 32,665.64 534,021.91 195,978.09 125,000.00 205,000.00 205,000.00 35,000.00 100,000.00 155,000,000.00 155,000,000.00 2,674,127.89 (2,558,444.32) 5,000,000.00 5,000,000.00 20,707.74 500,000.00 - - 500,000.00 500,000.00 500,000.00 126,150.00 47,700.00 4,112.50 328,971.01 78,315.00 - - - 0.00 - - - - - 300,000.00 300,000.00 300,000.00 (310,000.00) - (100,000.00) - 200,000.00 200,000.00 200,000.00 (205,000.00) - - 50,000.00 - - 50,000.00 50,000.00 (50,000.00) - 4,350,000.00 160,000,000.00 - 164,350,000.00 1,050,000.00 - 34,024.33 6,953,940.21 3,300,000.00 (665,000.00) 1,216,371.10 Other Fund Balance Transfers Undesignated Reserve (150,000.00) 218,500.00 (3,300,000.00) 16,981,649.75 Government Facility/Building 20,000.00 OTHER FUND TOTALS (150,000.00) - 218,500.00 - (3,300,000.00) - 17,001,649.75 GRAND TOTAL 900,000.00 - 252,524.33 6,953,940.21 - (665,000.00) 18,218,020.85 Net Change (6,466,415.88) Restricted (2,472,841.29) Committed 3,689,212.39 Designated 17,001,649.75 18,218,020.85 Page 32 of 53 PORTAGE COUNTY MEETING MINUTES FINANCE COMMITTEE PORTAGE COUNTY ANNEX CONFERENCE ROOMS 1 & 2 1462 STRONGS AVENUE STEVENS POINT, WI 54481 Monday, August 10, 2026 5:00 PM REMOTE ATTENDANCE & COMMENT To attend this meeting by telephone : dial 1-872-242-7813 , after dialing the number you will then be asked to enter in a meeting number. Use the following meeting number: 570 305 64, then press # To attend this meeting by video: https://teams.microsoft.com/meet/291838328806982?p=AQLxEkfRZk5OFoTpYJ Page 1 of 3 CALL TO ORDER Committee Members enter Per Diem and Mileage The Finance Committee meeting was called to order at 05:00 PM Members Present: Greg Hakala, Dave Ladick, Larry Raikowski, Scott Soik, David Wysocki Attending In-Person: Greg Hakala, Dave Ladick, Larry Raikowski, Scott Soik, David Wysocki Attending Online: None CORRESPONDENCE There was no correspondence. REPORTS 1. Treasurer • Tax Deeded Parcels Status Update • Delinquent Tax Parcels Status Update Treasurer Przybelski provided an update on tax deeded parcels and delinquent tax parcels. 2. Information Technology • County Cellphones Director Gollnick provided an update on cellular services. 3. Purchasing • Procurements • Surplus Property Director Schultz provided an update on procurements and surplus property. 4. Finance Director Jossie highlighted information from the written director's report included in the agenda materials. 5. Special Meeting Attendance Reports (Portage County Ordinance 3.1.47 & 3.1.48) PRESENTATIONS There were no presentations. PUBLIC NOTICE Page 33 of 53 Finance Committee Meeting Minutes August 10, 2026 Page 2 of 3 Members of the public who wish to address the Committee on specific agenda items must register their request at this time, with such comments subject to the public comment ordinance and the reasonable control of the Committee Chair as set forth in Robert’s Rules of Order. No one registered to address the Committee on specific agenda items. APPROVAL OF MINUTES 6. July 13, 2026 Meeting Minutes A motion was made by L. Raikowski, seconded by S. Soik, to approve the meeting minutes . Motion to approve carried by voice vote, with no negative votes. DISCUSSION/POSSIBLE ACTION 7. Discussion and Possible Action regarding Authorizing Tax Printing and Mailing Services Agreement A motion was made by G. Hakala, seconded by S. Soik, to approve. Motion to approve carried by voice vote, with no negative votes. 8. Discussion and Possible Action regarding Resolution Authorizing the Adoption of the Portage County 2027-2032 Capital Improvement Plan This includes proposed capital projects for the following areas – Government Facilities Improvements, Security Improvements, and Building New Construction & Improvements; Highway Road Improvements; Parks Improvements and Equipment; Information Technology Equipment, Software, & Network Improvements; Aerial Photography; and other County capital projects. The Portage County Proposed 2027 – 2032 Capital Improvement Plan can be found on the County’s website at https://www.co.portage.wi.gov/492/Capital-Improvement-Plans A motion was made by S. Soik, seconded by G. Hakala, to approve the resolution and forward to County Board. Motion to approve passed by voice vote, with no negative votes. 9. Discussion and Possible Action regarding Resolution Awarding the Sale of $60,305,000 General Obligation Promissory Notes, Series 2026A A motion was made by L. Raikowski, seconded by S. Soik, to approve the resolution and forward to County Board. Motion to approve passed by voice vote, with no negative votes. 10. Discussion and Possible Action regarding Grant Applications/Awards (Portage County Ordinance 3.8.14): • County Executive Office - Focus on Energy Local Government Staffing Grant award in the amount of $80,000 • Health & Human Services - WI Department of Children & Families Foster Parent Grant award in the amount of $5,232 • Health & Human Services - Sanford Hospital Foundation Caring for Communities Grant award in the amount of $1,200 • Health & Human Services - WI Department of Transportation Highway Safety Grant award in the amount of $5,092 A motion was made by L. Raikowski, seconded by G. Hakala, to approve. Motion to approve carried by voice vote, with no negative votes. 11. Discussion and Possible Action regarding Resolution Authorizing 2026 Budget Amendments and Transfers A motion was made by L. Raikowski, seconded by S. Soik, to approve the resolution and forward to County Board. Motion to approve passed by voice vote, with no negative votes. 12. Discussion and Review regarding 2027 Proposed Department Budget Requests • Finance • Risk Management • Purchasing • Treasurer • Information Technology • Insurance • Non-Departmental Page 34 of 53 Finance Committee Meeting Minutes August 10, 2026 Page 3 of 3 • Debt Service Department Directors reviewed the next year budget requests with the Committee. 13. Discussion and Review regarding 2027 Proposed County Budget • 2027 Budget Assumptions • WI Department of Revenue Preliminary Estimates - Net New Construction and Equalized Value • Sales Tax Estimates • County and Municipal Aid • Supplemental County and Municipal Aid • Tax Levy Limit Calculation & Tax Levy Limit Scenarios • Debt Service • Capital • Countywide Budget Process • Central WI Airport - Joint Meeting Update Director Jossie discussed the memo and attachments included in the agenda materials regarding the upcoming proposed budget. The Central WI Airport meeting is tentatively scheduled for September 14th. 14. Discussion and Possible Action regarding Accounts Receivable Write-Offs • Amounts less than $20 (Notice only – previously authorized by Department Director) • Amounts of $20 - $999 (Notice only – previously authorized by Finance Director) • Amounts of $1,000 - $5,000 A motion was made by L. Raikowski, seconded by S. Soik, to approve the 1st and 2nd quarters. Motion to approve carried by voice vote, with no negative votes. NEXT MEETING DATE 15. September 8, 2026 The next meeting is scheduled for September 8th due to the upcoming holiday. The joint meeting with Central WI Airport is scheduled for September 14th. ADJOURNMENT The meeting was adjourned by the all of the Chair. Meeting adjourned at 06:31 PM Page 35 of 53 PORTAGE COUNTY, WISCONSIN Grant Application Information Form Grantor Agency (Federal or State Agency - Grant Type) County Department Fiscal Year: ________ Grantor Type: Grant Name Application Amount $ ☒ Federal ☒ State ☒ Local ☒ Other Date of Application Notice of Award Date Pass Through Agency (Agency Name or Direct Program) Match Requirement ____% Amount $ ☒ Yes ☒ No ☒ Cash ☒ In-Kind Purpose of the Grant: How will grant funds be used? Brief explanation or provide a simple budget. Person preparing grant proposal Person reviewing grant proposal Please answer the following questions regarding the grant application: Yes No Does the grant require subcontracts: Does the grant require staffing: ☒ Existing Position(s) ☒ New Position(s) Does the grant require work from other county departments: Has the grant been reviewed by the department finance liaison: Does the grant comply with county purchasing policy: Does the grant comply with county ethics policy: Has the grant been approved by the Finance Director: Has the grant been approved by the County Executive: Certification of Summary The foregoing information has been reviewed and is hereby certified as accurate and correct. Department Director Date * Please submit the application portion of this form to grants@co.portage.wi.gov when completed. * Please update this form as changes or updates to your grant are made. Once your application has been approved, update the remaining forms and re-submit to the grants email. Page 36 of 53 PORTAGE COUNTY, WISCONSIN Grant Award Information Form Grant Name Grant Number ALN (Assistance Listing No.) ALN Program Title State ID No. State Program Title Date of Award O rigin al Award Am ount Pass -Through Agency ID No. Munis Project No. Performance Start Date Performance End Date GEARS/SPARC No. Munis Org/Object Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form County Policy: The County will only charge costs for allowed activities to each federal grant. All costs charged to federal grants will conform to applicable cost principles and/or will be allowable costs under grant provisions. Person approving grant expenditures Person reviewing grant costs for allowability Person preparing grant claims for internal review (Finance Grants III) Person approving grant claims for submission (Finance Liaison) Specific Grant Limitations or Exclusions (list if applicable) Grant Modification/Amendment – 1 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 2 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 3 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Page 37 of 53 PORTAGE COUNTY, WISCONSIN Grant Compliance Requirement Form Grant Name: ALN Number: GEARS/SPARC Number: Enter in the "Documentation Required" Column; one of the following: Applies County-wide; see County-wide procedures YC Applies Dept.-wide; see Dept.-wide procedures YD Applies - requires documentation of dept. procedures and risk assessment controls - (Must attach documentation) Y Not applicable per OMB A-133 Matrix N/A No activity or insignificant activity None Type of Compliance Requirement Documentation Required Comments A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles C. Cash Management D. Reserved E. Eligibility F. Equipment and Real Property Management G. Period of Performance H. Procurement and Suspension and Debarment I. Program Income J. Reserved K. Reporting L. Subrecipient Monitoring M. Special Tests and Provisions For Finance Use Only DATA Role Assigned: Process Role Assigned: Project Master: Budget Entered: Committee Approvals: Page 38 of 53 RESOLUTION NO. ________________________ TO: THE HONORABLE CHAIRMAN AND MEMBERS OF THE PORTAGE COUNTY BOARD OF SUPERVISORS: RE: AUTHORIZING 2026 BUDGET AMENDMENTS AND TRANSFERS WHEREAS, during the fiscal year it is necessary to make changes to the County’s budget due to changes in spending patterns, new grant opportunities, changes in policy or program initiatives, technical adjustments, and other fiscal reasons; and WHEREAS, it is necessary to have a process to request budget changes, provide the justification for the requested change, and track the necessary approvals; and WHEREAS, departments have initiated the attached requests and obtained the proper recommendations and approvals; and WHEREAS, the Finance Committee has reviewed the requests and is recommending the County Board authorize these 2026 budget amendment and transfer requests for their intended purposes; and WHEREAS, in order to comply with Portage County Ordinance Fiscal Policies 3.8.8 Budget Deficit and Budget Adjustment Resolutions, any budget modification requires County Executive, governing and finance committee approval, and a vote of at least 2/3 of the members-elect of the County Board. FISCAL NOTE: This resolution is a budget adjustment and requires a vote of at least 2/3 of the members elect of the County Board of Supervisors. The necessary financial action is documented on each request form attached. NOW, THEREFORE, BE IT RESOLVED, that the Portage County Board of Supervisors authorizes the attached 2026 budget adjustments as recommended by the Finance Committee. DATED THIS 15 TH OF SEPTEMBER, 2026. RESPECTFULLY SUBMITTED, PORTAGE COUNTY FINANCE COMMITTEE Date: September 8, 2026 ______________________________ ______________________________ Dave Ladick, Chairperson Larry Raikowski, Vice Chairperson ______________________________ ______________________________ David Wysocki Scott Soik ______________________________ Greg Hakala Page 39 of 53 County of Portage Finance Department Budget Amendment/Transfer Request Form Policy #: TBD Effective: September 21, 2025 Department: PCHHS-Division of Community Programs Fiscal Year: 2026 Submitted By: Gretchen Hintz Date Submitted: 8/7/2026 Type: Check one Description: Community Mental Health Services Block Grant Supplemental Award County Board Date: 9/15/26 ☐ ☐ ☐ ☐ ☐ ☒ ☐ ☐ ☐ Transfer within appropriation – account to account (Department Director) Transfer due to technical correction – tracking or accounting purposes (Finance Director) Transfer up to 10% of original appropriation (Finance Committee) Transfer over 10% of original appropriation (County Board) Transfer between two or more departments (County Board) Increase in appropriation with grant revenue – new grant or increased funding (County Board) Increase in appropriation with contingency funds (County Board) Increase in appropriation with offsetting revenue or existing fund balance (County Board) Increase in appropriation with General Fund (County Board) Justification for Budget Amendment/Transfer: Fiscal Impact: $75,980.00 We were awarded Community Mental Health Block Grant Supplemental funds in the amount of $75,980.00 to be spent towards activities and supports associated with community mental health services for adults with serious mental illness (SMI) or children with severe emotional disorders (SED). Attachments Grant Information Form Department Head Jessica Hake AUTHORIZATION Finance Staff Recommendation Approval documented in EERP System County Executive Approval documented in EERP System Governing Committee Action: Approval documented in EERP System Meeting Date:8/17/26 Finance Committee Action: Approval documented in EERP System Meeting Date: 9/8/2026 Financial Action Increase Decrease Fund Name/Account Description Account Number Requested Amount ☒ ☐ State Grants-Health 22413030-43550 $32,000.00 ☒ ☐ Jail MH Operational Materials 22413030-53400 $2,000.00 ☒ ☐ Jail SW Salary 22413030-51100 $30,000.00 ☒ ☐ State Grants-Health 22413050-43550 $6,000.00 ☒ ☐ Birth to 3 Interpreter Services 22413050-52516 $6,000.00 ☒ ☐ State Grants-Health 22413020-43550 $6,000.00 Page 40 of 53 ☒ ☐ Crisis Interpreter Services 22413020-52516 $6,000.00 ☒ ☐ State Grants-Health 22413080-43550 $20,000.00 ☒ ☐ Portage House MH Operational Materials 22413080-53400 $8,000.00 ☒ ☐ Portage House Office Equipment 22413080-53105 $12,000.00 ☒ ☐ State Grants-Health 22413040-43550 $11,980.00 ☒ ☐ Dr. Opaneye contracted services 22413040-52910 $11,980.00 Finance Director Initials Page 41 of 53 County of Portage Finance Department 1462 Strongs Avenue Stevens Point, WI 54481 (715) 346-1330 Fax: (715) 346-1634 finance@co.portage.wi.gov MEMO To: Finance Committee Members From: Jennifer A. Jossie, Finance Director CC: Eric Olson, County Executive Date: September 3, 2026 Re: 2027 Budget Update Final – Equalized Value and Net New Construction The County has received the final net new construction, equalized valuation, and apportionment information for determining the 2027 levy limit calculation. The net new construction increased 1.428% which is higher than the previous year increase of 1.121%. The increase to the operational levy allowed is estimated at $381,202, less the adjustments for personal property aid in the amount of $174,127.83 and $495,068.37. This does not include the tax levy for debt service, bridge aid levy, or EMS levy. The equalized value for apportionment is $9,893,247,800. The overall equalized value is $10,744,379,200, or roughly an 7% change from the previous year. The difference between the two is the value of the tax incremental district value increments. Tax Levy The estimates for overall levy amount and tax rate are based on the allowable levy limit calculations. The tax rate is estimated to be $3.88, an increase from $3.86 the prior year. Overall levy is estimated to increase $2,258,591 based on allowable levy limit calculations, pending other budget decisions on EMS levy. Due to the sale of the skilled nursing facility, there will be no levy under the referendum. Staff, with assistance from our audit firm, continue to work towards the finalization and closure of the health care center fund. Type of Levy 2026 2027 Increase/ (Decrease) Operating Levy 26,026,488 26,407,690 381,202 Health Care Center Referendum Levy 0 0 0 Debt Levy 6,884,590 8,722,118 1,837,528 Chargebacks (74.41/74.42) 2,844 2,705 (139) EMS Levy* 3,027,369 3,126,819 99,450 Bridge Aid Levy 110,000 150,000 40,000 Total $36,051,291 $38,409,332 $2,358,041 The operating levy increase is related to a net new construction increase of 1.428% resulting in $381,202 and is at the allowable limit. Page 42 of 53 The EMS levy increases as a result of increased ambulance provider contracts and operations costs offset by increased third party user fees for the upcoming budget year. The bridge aid levy increases slightly to fund the upcoming requested projects. Debt Service The debt levy amount is updated based on the General Obligation Promissory Notes sale that occurred on August 18, 2026. The debt service budget was prepared based on approved debt service payment schedules. The County has plans to issue debt in 2027 and 2028 for the Jail & Law Enforcement Center project and Courthouse Remodel project (Phase I). The debt service budget is in compliance with the County’s debt service management policy. Capital The 2027-2032 Capital Improvement Plan was approved as presented by the County Board at the September County Board meeting. The proposed capital projects for 2027 will be finalized based on the CIP plan. The funding for capital projects will come from a mixture of levy funds and capital projects fund balance. Starting in 2022, the goal was to set the tax levy at $1,000,000 as a flat amount for capital projects, regardless of the overall costs, to provide sustainability in budgeting for future projects. Of the operating levy, $950,000 is appropriated to the Capital budget based on the proposed 2027-2032 Capital Improvement Plan. This trend will continue in the 2027 budget as well. Sales Tax Estimates The sales tax estimate currently projected for 2026 is $9,737,500 which is equal to the amount budgeted. The amount projected for 2027 is $9,932,250. These amounts will be adjusted closer to finalizing the budget if updated information necessitates an adjustment. Investment Estimates The proposed investment interest income is estimated using a reinvestment rate of 4.00-4.25% based on the portfolio, including type of investment instrument, duration, and reasonable reinvestment rates. These amounts will be adjusted closer to finalizing the budget if updated information necessitates an adjustment. Countywide Budget Progress Department hearings were held with each department in August. Staff have been working to refine and balance budget requests and determine the next steps based on the overall financial picture in coordination with the County Executive. Finance staff are working diligently to move the process forward with a final balanced budget. Countywide Current Year Budget Projections Staff is reconciling projections for 2026 and determining which departments and/or funds will require budget amendments prior to the end of the fiscal year. Additional information regarding this will be available for discussion at our next meeting. Fund Balance As both 2026 projections and 2027 proposed budget requests are reconciled, staff is verifying the net change to fund balance amounts. A report will be provided at the next meeting to review changes to fund balance based on the proposed projections. Page 43 of 53 Budget Amendments and Committee Referrals The Finance Committee meeting to discuss budget amendments will be October 26th. The County Board has the option to refer any budget items to Committee for review at its October 20th meeting. It will be necessary for Finance Committee to meet on October 26th to address any amendments, along with finalize the resolutions to adopt the budget and set the tax levy. Central WI Airport Update The joint meeting is scheduled for September 14, 2026, at 5pm at the airport or by remote attendance. You should receive a packet and budget information emailed to you closer to the meeting date. 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/i255/83/75/76/73/83/75/76/77/77 /i255/77 /i255/77 /i255/77 /i255/77 /i255/77 /i255/77 /i255/72/85/75/72/85/76/75/74/77/77 /i255/77/81 /i255/76/81 /i255/77/81 /i255/77/81 /i255/77/81 /i255/77/81 /i255/77/81 /i255/77/81 /i255/72/81 /86/27/i255/i255/i255/i255/i255/25/36/57/32/31/60/33/i255/i255 /12/10/17/9/5/23/i255/i255/5/10/5/6/18/4/i255/i255/i255/i255/i255/i255/i255/i255/i255 /87/88/45/55/i255/89/90/54/45/54/88 Page 47 of 53 49002 PORTAGE TOWN OF ALBAN 169,303,700 1,130,500 0.668% 49004 PORTAGE TOWN OF ALMOND 100,349,400 1,597,700 1.592% 49006 PORTAGE TOWN OF AMHERST 240,635,700 4,133,700 1.718% 49008 PORTAGE TOWN OF BELMONT 107,657,800 552,000 0.513% 49010 PORTAGE TOWN OF BUENA VISTA 174,909,700 773,000 0.442% 49012 PORTAGE TOWN OF CARSON 265,147,100 2,028,400 0.765% 49014 PORTAGE TOWN OF DEWEY 235,600,100 1,240,000 0.526% 49016 PORTAGE TOWN OF EAU PLEINE 225,987,200 1,707,400 0.756% 49018 PORTAGE TOWN OF GRANT 296,716,300 2,927,300 0.987% 49020 PORTAGE TOWN OF HULL 777,908,600 2,192,700 0.282% 49022 PORTAGE TOWN OF LANARK 243,493,600 1,935,700 0.795% 49024 PORTAGE TOWN OF LINWOOD 210,204,300 1,300,000 0.618% 49026 PORTAGE TOWN OF NEW HOPE 151,229,700 1,120,000 0.741% 49028 PORTAGE TOWN OF PINE GROVE 76,048,700 1,219,900 1.604% 49030 PORTAGE TOWN OF PLOVER 299,823,400 13,072,400 4.360% 49032 PORTAGE TOWN OF SHARON 381,745,500 2,308,900 0.605% 49034 PORTAGE TOWN OF STOCKTON 504,481,000 4,237,300 0.840% 49101 PORTAGE VILLAGE OF ALMOND 32,870,300 0 0.000% 49102 PORTAGE VILLAGE OF AMHERST 135,412,300 622,700 0.460% 49103 PORTAGE VILLAGE OF AMHERST JUNCTION 53,892,800 53,900 0.100% 49141 PORTAGE VILLAGE OF JUNCTION CITY 36,285,600 569,600 1.570% 49151 PORTAGE VILLAGE OF MILLADORE * 0 0 0.000% 49161 PORTAGE VILLAGE OF NELSONVILLE 23,109,200 449,800 1.946% 49171 PORTAGE VILLAGE OF PARK RIDGE 89,080,000 639,700 0.718% 49173 PORTAGE VILLAGE OF PLOVER 1,906,659,900 46,032,800 45,600,700 -432,100 2.414% 2.392% 49176 PORTAGE VILLAGE OF ROSHOLT 34,274,400 541,900 1.581% 49191 PORTAGE VILLAGE OF WHITING 196,857,600 2,511,300 1.276% 49281 PORTAGE CITY OF STEVENS POINT 3,092,525,000 49,779,000 49,193,000 -586,000 1.610% 1.591% 49999 PORTAGE PORTAGE COUNTY 10,062,208,900 144,677,600 143,659,500 -1,018,100 1.438% 1.428% STATE OF WISCONSIN 982,817,813,400 16,131,949,30016,111,832,700-20,116,600 1.641% 1.639% 2026 Final Net New Contruction 2026 NNC Percent 2026 TID Adjusted NNC Percent (Use for LEVY LIMITS only - if listed) Comun Code COUNTY NAME MUNICIPALITY Split Muni 2026 Adjustment to NNC Value 2025 Equalized Value (Prior Year) 2026 Net New Construction (NNC) Value 2026 TID Adjusted NNC Value (Act 12) Page 48 of 53 Portage County Levy Impact Analysis Tax Levy 2022 2023 2024 2025 2026 2027 Net Change % Change Operating (General Operations)25,039,759.00 25,462,077.00 25,792,004.00 25,730,556.00 26,026,488.00 26,407,690.00 381,202.00 1.46% Referendum - HCC 1,400,000.00 2,885,449.00 1,934,357.00 1,209,506.00 - N/A N/A N/A Debt 4,088,623.00 3,965,505.00 4,092,546.00 5,593,794.00 6,884,590.00 8,722,118.00 1,837,528.00 26.69% Bridge Aid 325,000.00 1,100,000.00 250,000.00 110,000.00 110,000.00 150,000.00 40,000.00 36.36% County Wide EMS 2,552,716.00 2,576,339.00 2,878,219.00 3,027,369.00 3,027,369.00 3,126,819.00 99,450.00 3.29% Property Chargebacks - 8,686.00 3,151.00 26,752.00 2,844.00 2,705.00 (139.00) -4.89% TOTAL 33,406,098.00 35,998,056.00 34,950,277.00 35,697,977.00 36,051,291.00 38,409,332.00 2,358,041.00 6.54% Referendum - HCC Allowed 1,400,000.00 4,500,000.00 4,500,000.00 4,500,000.00 4,500,000.00 N/A Unused Portion - (1,614,551.00) (2,565,643.00) (3,290,494.00) (4,500,000.00) N/A Tax Rate 2022 2023 2024 2025 2026 2027 Net Change % Change Operating (General Operations) 3.77 3.45 3.17 2.97 2.79 2.67 (0.12) -4.33% Referendum - HCC 0.21 0.39 0.24 0.14 - - - N/A Debt 0.62 0.54 0.50 0.65 0.74 0.88 0.14 19.14% Bridge Aid 0.05 0.15 0.03 0.01 0.01 0.02 0.01 51.62% County Wide EMS 0.38 0.35 0.36 0.35 0.32 0.32 (0.00) -1.23% Property Chargebacks - - - - - 0.00 0.00 N/A TOTAL 5.03 4.88 4.30 4.12 3.86 3.88 0.02 0.58% Homeowner Tax Impact (Portage County Only Portion of Taxes) Median Home Value 168,100.00 178,600.00 184,900.00 214,700.00 230,400.00 243,100.00 Total Taxes 845.54 871.57 795.07 884.56 889.34 943.81 54.46 6.12% Referendum - HCC Only Taxes 35.30 69.65 44.38 30.06 - N/A N/A N/A Page 49 of 53 Growth: 8/5/2026 3.50% Year Total Existing Debt Future Highway Debt Estimates Total Debt Service - All Projects Total Offsets to Debt Service Net Tax Levy for Debt Service Estimated Tax Rate Debt Service % of Total Levy Debt Service % of Operating Expenditures Outstanding Debt/Capita EOY Outstanding Debt EOY Percent of Outstanding Debt Policy Limit Equalized Value Policy Debt Limit Legal Debt Limit Year 2026 7,249,351 - - - - 7,249,351 (364,761) 6,884,59 0 0.74 19.10 % 7.80% 1,000 73,005,00 0 48.37% 10,062,208,900 150,933,13 4 503,110,44 5 2026 2027 6,392,00 0 - 3,080,28 0 - - 9,472,28 0 (750,162) 8,722,11 8 0.88 22.79 % 9.69% 1,735 127,285,00 0 78.98% 10,744,379,200 161,165,68 8 537,218,96 0 2027 2028 6,387,10 0 - 2,508,825 4,271,60 4 1,603,25 0 14,770,77 9 (363,316) 14,407,463 1.41 32.45% 13.97% 2,115 156,020,000 93.53% 11,120,432,472 166,806,48 7 556,021,62 4 2028 2029 438,60 0 - 4,582,325 4,916,50 0 3,898,875 13,836,30 0 (508,353) 13,327,94 7 1.26 30.45% 12.87% 2,013 149,315,000 86.49% 11,509,647,609 172,644,71 4 575,482,38 0 2029 2030 - - 4,592,425 4,916,50 0 4,339,50 0 13,848,425 (508,353) 13,340,072 1.22 30.16% 12.55% 1,907 142,270,00 0 79.62% 11,912,485,275 178,687,27 9 595,624,26 4 2030 2031 - - 4,608,625 4,916,375 4,337,50 0 13,862,50 0 (508,353) 13,354,14 7 1.18 29.86 % 12.24% 1,798 134,865,00 0 72.92% 12,329,422,259 184,941,33 4 616,471,113 2031 2032 - - 4,625,825 4,915,875 4,338,25 0 13,879,95 0 (508,353) 13,371,59 7 1.14 29.58 % 11.94% 1,685 127,080,00 0 66.39% 12,760,952,039 191,414,28 1 638,047,60 2 2032 2033 - 102,083 4,648,825 4,914,75 0 4,234,00 0 13,899,65 8 (255,545) 13,644,113 1.12 29.69 % 11.65% 1,634 123,900,00 0 62.54% 13,207,585,360 198,113,78 0 660,379,26 8 2033 2034 - 620,375 4,667,425 4,917,625 3,717,75 0 13,923,175 (255,545) 13,667,63 0 1.09 29.42 % 11.36% 1,515 115,550,00 0 56.35% 13,669,850,847 205,047,763 683,492,54 2 2034 2035 - 726,875 4,691,525 4,914,25 0 3,610,00 0 13,942,65 0 (255,545) 13,687,105 1.05 29.14 % 11.08% 1,461 111,985,00 0 52.77% 14,148,295,627 212,224,43 4 707,414,78 1 2035 2036 - 1,274,625 4,715,925 4,914,375 3,066,875 13,971,80 0 (255,545) 13,716,255 1.02 28.88 % 10.81% 1,336 103,025,00 0 46.90% 14,643,485,974 219,652,29 0 732,174,29 9 2036 2037 - 1,382,292 4,745,425 4,917,50 0 2,954,00 0 13,999,21 7 (255,545) 13,743,672 0.98 28.61 % 10.55% 1,277 99,020,00 0 43.56% 15,156,007,983 227,340,12 0 757,800,39 9 2037 2038 - 1,946,50 0 4,774,825 4,918,25 0 2,392,375 14,031,95 0 (255,545) 13,776,405 0.95 28.36 % 10.30% 1,147 89,395,00 0 37.99% 15,686,468,263 235,297,02 4 784,323,413 2038 2039 - 2,057,45 8 4,813,925 4,916,375 2,277,625 14,065,383 (255,545) 13,809,83 8 0.92 28.10 % 10.05% 1,083 84,895,00 0 34.86% 16,235,494,652 243,532,42 0 811,774,733 2039 2040 - 2,644,875 4,847,425 4,916,50 0 1,695,875 14,104,675 (255,545) 13,849,13 0 0.90 27.86 % 9.81% 946 74,545,00 0 29.57% 16,803,736,965 252,056,05 4 840,186,84 8 2040 2041 - 2,765,375 4,885,325 4,918,125 1,568,125 14,136,95 0 (255,545) 13,881,405 0.87 27.61 % 9.57% 877 69,490,00 0 26.64% 17,391,867,758 260,878,01 6 869,593,38 8 2041 2042 - 3,367,125 4,922,019 4,915,875 970,50 0 14,175,51 9 (255,545) 13,919,97 4 0.84 27.37 % 9.34% 732 58,350,00 0 21.61% 18,000,583,130 270,008,74 7 900,029,15 6 2042 2043 - 3,488,542 4,956,59 4 4,914,375 853,50 0 14,213,011 - 14,213,011 0.83 27.49 % 9.12% 657 52,665,00 0 18.85% 18,630,603,539 279,459,053 931,530,17 7 2043 2044 - 3,486,875 4,993,275 4,918,00 0 847,75 0 14,245,90 0 - 14,245,90 0 0.80 27.24 % 8.89% 505 40,665,00 0 14.06% 19,282,674,663 289,240,12 0 964,133,733 2044 2045 - 3,622,583 5,026,28 8 4,916,25 0 713,75 0 14,278,871 - 14,278,871 0.78 26.99 % 8.67% 423 34,280,00 0 11.45% 19,957,568,277 299,363,52 4 997,878,41 4 2045 2046 - 3,616,625 5,060,30 0 4,913,75 0 716,375 14,307,05 0 - 14,307,05 0 0.75 26.73 % 8.46% 262 21,345,00 0 6.89% 20,656,083,16 6 309,841,24 7 1,032,804,15 8 2046 2047 - 3,746,625 - 4,914,875 712,375 9,373,875 - 9,373,875 0.48 19.06 % 5.55% 235 19,260,00 0 6.01% 21,379,046,07 7 320,685,69 1 1,068,952,30 4 2047 2048 - 3,756,375 - - - 3,756,375 - 3,756,375 0.18 8.51% 2.24% 199 16,395,00 0 4.94% 22,127,312,69 0 331,909,69 0 1,106,365,63 4 2048 2049 - 3,885,042 - - - 3,885,042 - 3,885,042 0.18 8.66% 2.24% 240 19,890,00 0 5.79% 22,901,768,63 4 343,526,53 0 1,145,088,43 2 2049 2050 - 3,875,625 - - - 3,875,625 - 3,875,625 0.18 8.52% 2.18% 203 16,935,00 0 4.76% 23,703,330,53 6 355,549,95 8 1,185,166,52 7 2050 2051 - 3,879,00 0 - - - 3,879,00 0 - 3,879,00 0 0.17 8.41% 2.12% 165 13,825,00 0 3.76% 24,532,947,10 5 367,994,20 7 1,226,647,35 5 2051 2052 - 3,153,125 - - - 3,153,125 - 3,153,125 0.13 6.85% 1.68% 134 11,300,00 0 2.97% 25,391,600,25 3 380,874,00 4 1,269,580,01 3 2052 2053 - 3,148,75 0 - - - 3,148,75 0 - 3,148,75 0 0.13 6.75% 1.63% 102 8,650,00 0 2.19% 26,280,306,26 2 394,204,59 4 1,314,015,31 3 2053 2054 - 2,397,125 - - - 2,397,125 - 2,397,125 0.10 5.15% 1.21% 78 6,635,00 0 1.63% 27,200,116,98 2 408,001,75 5 1,360,005,84 9 2054 2055 - 2,398,75 0 - - - 2,398,75 0 - 2,398,75 0 0.09 5.08% 1.17% 53 4,515,00 0 1.07% 28,152,121,07 6 422,281,81 6 1,407,606,05 4 2055 2056 - 1,624,875 - - - 1,624,875 - 1,624,875 0.06 3.45% 0.77% 36 3,080,00 0 0.70% 29,137,445,31 4 437,061,68 0 1,456,872,26 6 2056 2057 - 1,626,25 0 - - - 1,626,25 0 - 1,626,25 0 0.06 3.40% 0.75% 18 1,570,00 0 0.35% 30,157,255,89 9 452,358,83 8 1,507,862,79 5 2057 2058 - 824,375 - - - 824,375 - 824,375 0.03 1.73% 0.37% 9 805,00 0 0.17% 31,212,759,85 6 468,191,39 8 1,560,637,99 3 2058 2059 - 825,125 - - - 825,125 - 825,125 0.03 1.70% 0.36% 0 0 0.00% 32,305,206,45 1 484,578,09 7 1,615,260,32 3 2059 TOTAL 20,467,051 91,747,40 6 97,677,72 9 48,848,25 0 (6,067,102) TOTAL Portage County Proposed Financing Plan including Future Projects *Estimates Only* Notes, 2027 - Jail/LEC $60MM Project - Notes, 2028 - Jail/LEC $34.8MM Jail/LEC Construction Notes, 2026 - Jail/LEC $60MM Project - Page 50 of 53 Growth: 8/5/2026 3.50% Year Total Existing Debt Future Highway Debt Estimates Total Debt Service - All Projects Total Offsets to Debt Service Net Tax Levy for Debt Service Estimated Tax Rate Debt Service % of Total Levy Debt Service % of Operating Expenditures Outstanding Debt/Capita EOY Outstanding Debt EOY Percent of Outstanding Debt Policy Limit Equalized Value Policy Debt Limit Legal Debt Limit Year 2026 7,249,351 - - - - - - 7,249,351 (364,761) 6,884,59 0 0.74 19.10% 7.80% 1,000 73,005,00 0 48.37% 10,062,208,90 0 150,933,13 4 503,110,44 5 2026 2027 6,392,00 0 - 3,080,28 0 - - - - 9,472,28 0 (750,162) 8,722,11 8 0.88 22.79% 9.69% 1,735 127,285,00 0 78.98% 10,744,379,20 0 161,165,68 8 537,218,96 0 2027 2028 6,387,10 0 - 2,508,825 4,271,60 4 1,603,25 0 - - 14,770,77 9 (363,316) 14,407,463 1.41 32.45% 13.97% 2,115 156,020,000 93.53% 11,120,432,47 2 166,806,48 7 556,021,62 4 2028 2029 438,60 0 - 4,582,325 4,916,50 0 3,898,875 - - 13,836,30 0 (508,353) 13,327,94 7 1.26 30.45% 12.87% 2,013 149,315,000 86.49% 11,509,647,60 9 172,644,71 4 575,482,38 0 2029 2030 - - 4,592,425 4,916,50 0 4,339,50 0 - - 13,848,425 (508,353) 13,340,072 1.22 30.16% 12.55% 1,907 142,270,00 0 79.62% 11,912,485,27 5 178,687,27 9 595,624,26 4 2030 2031 - - 4,608,625 4,916,375 4,337,50 0 628,25 0 - 14,490,75 0 (508,353) 13,982,39 7 1.23 30.84% 12.72% 2,133 159,995,000 86.51% 12,329,422,25 9 184,941,33 4 616,471,113 2031 2032 - - 4,625,825 4,915,875 4,338,25 0 1,987,75 0 1,382,10 4 17,249,80 4 (508,353) 16,741,451 1.42 34.47% 14.42% 2,408 181,615,000 94.88% 12,760,952,03 9 191,414,28 1 638,047,60 2 2032 2033 - 102,083 4,648,825 4,914,75 0 4,234,00 0 1,989,25 0 2,458,375 18,347,283 (255,545) 18,091,73 8 1.49 35.90% 14.82% 2,330 176,670,000 89.18% 13,207,585,36 0 198,113,78 0 660,379,26 8 2033 2034 - 620,375 4,667,425 4,917,625 3,717,75 0 1,988,75 0 2,458,375 18,370,30 0 (255,545) 18,114,755 1.44 35.58% 14.47% 2,183 166,465,000 81.18% 13,669,850,84 7 205,047,763 683,492,54 2 2034 2035 - 726,875 4,691,525 4,914,25 0 3,610,00 0 1,986,25 0 2,455,875 18,384,775 (255,545) 18,129,23 0 1.39 35.26% 14.11% 2,099 160,955,000 75.84% 14,148,295,62 7 212,224,43 4 707,414,78 1 2035 2036 - 1,274,625 4,715,925 4,914,375 3,066,875 1,986,625 2,460,625 18,419,05 0 (255,545) 18,163,505 1.35 34.96% 13.78% 1,945 149,945,00 0 68.26% 14,643,485,97 4 219,652,29 0 732,174,29 9 2036 2037 - 1,382,292 4,745,425 4,917,50 0 2,954,00 0 1,989,625 2,457,50 0 18,446,342 (255,545) 18,190,79 7 1.30 34.66% 13.45% 1,855 143,785,00 0 63.25% 15,156,007,98 3 227,340,12 0 757,800,39 9 2037 2038 - 1,946,50 0 4,774,825 4,918,25 0 2,392,375 1,985,25 0 2,456,50 0 18,473,70 0 (255,545) 18,218,155 1.26 34.36% 13.13% 1,692 131,900,00 0 56.06% 15,686,468,26 3 235,297,02 4 784,323,413 2038 2039 - 2,057,45 8 4,813,925 4,916,375 2,277,625 1,988,375 2,457,375 18,511,133 (255,545) 18,255,58 8 1.22 34.07% 12.82% 1,595 125,020,00 0 51.34% 16,235,494,65 2 243,532,42 0 811,774,733 2039 2040 - 2,644,875 4,847,425 4,916,50 0 1,695,875 1,988,75 0 2,459,875 18,553,30 0 (255,545) 18,297,755 1.18 33.79% 12.52% 1,423 112,165,00 0 44.50% 16,803,736,96 5 252,056,05 4 840,186,84 8 2040 2041 - 2,765,375 4,885,325 4,918,125 1,568,125 1,986,375 2,458,875 18,582,20 0 (255,545) 18,326,655 1.14 33.49% 12.21% 1,319 104,480,00 0 40.05% 17,391,867,75 8 260,878,01 6 869,593,38 8 2041 2042 - 3,367,125 4,922,019 4,915,875 970,50 0 1,986,125 2,459,25 0 18,620,89 4 (255,545) 18,365,34 9 1.11 33.21% 11.92% 1,137 90,575,00 0 33.55% 18,000,583,13 0 270,008,74 7 900,029,15 6 2042 2043 - 3,488,542 4,956,59 4 4,914,375 853,50 0 1,987,75 0 2,455,875 18,656,63 6 - 18,656,63 6 1.09 33.23% 11.63% 1,023 81,985,00 0 29.34% 18,630,603,53 9 279,459,053 931,530,17 7 2043 2044 - 3,486,875 4,993,275 4,918,00 0 847,75 0 1,986,125 2,458,50 0 18,690,525 - 18,690,525 1.05 32.94% 11.35% 831 66,930,00 0 23.14% 19,282,674,66 3 289,240,12 0 964,133,733 2044 2045 - 3,622,583 5,026,28 8 4,916,25 0 713,75 0 1,986,125 2,456,875 18,721,871 - 18,721,871 1.02 32.64% 11.07% 708 57,335,00 0 19.15% 19,957,568,27 7 299,363,52 4 997,878,41 4 2045 2046 - 3,616,625 5,060,30 0 4,913,75 0 716,375 1,987,50 0 2,460,75 0 18,755,30 0 - 18,755,30 0 0.99 32.36% 10.80% 504 41,020,00 0 13.24% 20,656,083,16 6 309,841,24 7 1,032,804,15 8 2046 2047 - 3,746,625 - 4,914,875 712,375 1,985,125 2,459,875 13,818,875 - 13,818,875 0.70 25.77% 7.97% 432 35,385,00 0 11.03% 21,379,046,07 7 320,685,69 1 1,068,952,30 4 2047 2048 - 3,756,375 - - - 1,988,75 0 2,459,125 8,204,25 0 - 8,204,25 0 0.40 16.88% 4.76% 350 28,785,00 0 8.67% 22,127,312,69 0 331,909,69 0 1,106,365,63 4 2048 2049 - 3,885,042 - - - 1,988,125 2,458,25 0 8,331,41 7 - 8,331,41 7 0.40 16.89% 4.69% 342 28,355,00 0 8.25% 22,901,768,63 4 343,526,53 0 1,145,088,43 2 2049 2050 - 3,875,625 - - - 1,988,125 2,457,00 0 8,320,75 0 - 8,320,75 0 0.38 16.66% 4.56% 256 21,275,00 0 5.98% 23,703,330,53 6 355,549,95 8 1,185,166,52 7 2050 2051 - 3,879,00 0 - - - 1,988,50 0 2,460,00 0 8,327,50 0 - 8,327,50 0 0.37 16.47% 4.43% 165 13,825,00 0 3.76% 24,532,947,10 5 367,994,20 7 1,226,647,35 5 2051 2052 - 3,153,125 - - - - - 3,153,125 - 3,153,125 0.13 6.85% 1.68% 134 11,300,00 0 2.97% 25,391,600,25 3 380,874,00 4 1,269,580,01 3 2052 2053 - 3,148,75 0 - - - - - 3,148,75 0 - 3,148,75 0 0.13 6.75% 1.63% 102 8,650,00 0 2.19% 26,280,306,26 2 394,204,59 4 1,314,015,31 3 2053 2054 - 2,397,125 - - - - - 2,397,125 - 2,397,125 0.10 5.15% 1.21% 78 6,635,00 0 1.63% 27,200,116,98 2 408,001,75 5 1,360,005,84 9 2054 2055 - 2,398,75 0 - - - - - 2,398,75 0 - 2,398,75 0 0.09 5.08% 1.17% 53 4,515,00 0 1.07% 28,152,121,07 6 422,281,81 6 1,407,606,05 4 2055 2056 - 1,624,875 - - - - - 1,624,875 - 1,624,875 0.06 3.45% 0.77% 36 3,080,00 0 0.70% 29,137,445,31 4 437,061,68 0 1,456,872,26 6 2056 2057 - 1,626,25 0 - - - - - 1,626,25 0 - 1,626,25 0 0.06 3.40% 0.75% 18 1,570,00 0 0.35% 30,157,255,89 9 452,358,83 8 1,507,862,79 5 2057 2058 - 824,375 - - - - - 824,375 - 824,375 0.03 1.73% 0.37% 9 805,00 0 0.17% 31,212,759,85 6 468,191,39 8 1,560,637,99 3 2058 2059 - 825,125 - - - - - 825,125 - 825,125 0.03 1.70% 0.36% 0 0 0.00% 32,305,206,45 1 484,578,09 7 1,615,260,32 3 2059 TOTAL 20,467,051 91,747,40 6 97,677,72 9 48,848,25 0 40,377,50 0 48,090,97 9 (6,067,102) TOTAL Portage County Proposed Financing Plan including Future Projects *Estimates Only* Notes, 2032 - Courthouse $30MM Project - Courthouse Remodel Notes, 2027 - Jail/LEC $60MM Project - Notes, 2028 - Jail/LEC $34.8MM Jail/LEC Construction Notes, 2031 - Courthouse $25MM Project - Notes, 2026 - Jail/LEC $60MM Project - Page 51 of 53 NEW POSITION REQUESTS New Position Requests Received for the 2027 Budget DEPARTMENTS BY CLASSIFICATION POSITION SOURCE OF FUNDING SALARY BENEFITS TOTAL COST OF POSITION ADDITIONAL HOURS PER WEEK ADDITIONAL POSITIONS ADDITIONAL FTE POSITION BUDGET IMPACT Culture, Recreation & Education Library Branch Librarian - 28 hours to 32 hours per week Levy 62,964 10,162 73,126 32 0.00 0.20 9,286 General Government Family Court Commissioner Administrative Associate III* Levy 36,418 5,619 42,037 10 0.00 0.25 28,330 Finance Finance Manager Levy 76,469 43,929 120,398 40 1.00 1.00 120,398 Human Resources ERP Implementer** Levy 75,029 43,707 118,736 40 1.00 1.00 118,736 Health & Human Services Health & Human Services Economic Support Specialist*** Grant Sources 53,163 40,999 94,162 40 1.00 1.00 94,162 - Total $304,043 $144,416 $448,459 3 3.45 $370,912 *current position is 30 hours/week with 10 of those hours funded by SLFRF that ends 12/31/2026. The request is to continue at 30 hours/week funding the 10 hours with tax levy. **current position is funded 40 hours/week with SLFRF that ends 12/31/2026. Request is to continue position another year using transitional funding. ***current Consortium position due to end 12/31/2026 per resolution The process for new positon request requires submission by the Department Director to the Human Resources Director no later tha n June 1st each year. Each new position request must include completion of a request for additional staff form that includes th e following supporting documentation: a costin g for the position which includes the funding sources that include the classificati on as recommended by the Human Resources department, a brief narrative of justification for the position, a job description for the position as approved by the Human Resources department, governing committee recommendation of the new position request and the Human Resources Requisition Form. The additional hours per week reflect the additional hours in the 2027 budget. The total cost of the position is for informati onal purposes. Page 52 of 53 County of Portage Finance Department 1462 Strongs Avenue Stevens Point, WI 54481 Phone: (715) 346-1330 Fax: (715) 346-1634 MEMO To: Laura Belanger Tess, Human Resources From: Jennifer A. Jossie, Finance Director CC: John Pavelski, County Executive; Finance Committee Members Date: August 1, 2025 Re: Request for New Position – Finance Manager EXECUTIVE SUMMARY The purpose of this memo is to provide background regarding a new position request for an additional department position. Staff have completed and filed with your office the new position request packet for a full-time Finance Manager position. Below is a brief narrative explaining the reason for the new position request. DISCUSSION AND ANALYSIS In reviewing the existing department structure, there is a demonstrated need for additional staffing to manage the financial operations of the County based on existing staff workloads and unmet needs of the department. The complexity and requirements for reporting and managing the financial aspects of the County’s operations has grown over time. In order to support the ongoing and increasing workload for the department, staff request an additional position to restructure the existing functions within the department for more manageable staff workloads and continued advancement of department priorities. Staff is refining the overall structure but has identified this position would assist with the County’s budget development, capital planning development, and fixed asset reporting. This would allow for other positions within the department to spend more time on new reporting initiatives, overall financial system management and implementation of enhancements, continuity of operations planning, and stronger development of training programs and policy development. Also, existing staff duties are in realignment with Human Resources with the implementation of other HR/payroll process as well. The overall reorganization and position description are in the early phases but will continue to be vetted and developed. This new position would allow for the department to reorganize and restructure the workload by moving certain aspects from other finance management staff to allow for more realistic workload expectations and to further enhance and streamline department operations. This position would also act as a finance liaison and those duties would be reorganized across existing management staff. RECOMMENDATION Staff requests support for this new department position. I am happy to further discuss at your convenience. Page 53 of 53