Executive Committee - Regular Meeting — Agenda Packet

Chippewa County Executive Committee Regular Meeting July 21, 2026 Chippewa County Courthouse, Room 302 4:30 PM District 7, Chair Jason Bergeron District 9, Vice-Chair Joel Seidlitz District 21 Kari Ives District 13 Joseph Roshell District 11 Karen Lotts Page 1 of 142 Chippewa County Executive Committee Regular Meeting July 21, 2026 Chippewa County Courthouse, Room 302 4:30 PM 1. Call to Order 2. Roll Call 3. Members of the Public Wishing to Be Heard (Comments will be limited to 5 minutes per speaker.) 4. Consent Agenda (Unless separation of an item is requested, all items will be adopted under one motion.) 1. Approve the Agenda 2. Approve the Minutes - July 7, 2026 3. Schedule Next Meeting Date - August 4, 2026 5. Reports 1. Register of Deeds Annual Report and 2nd Quarter Dashboard Metrics – Melanie McManus 6. Updates, Announcements, and Correspondence 1. County Board Chair Report 2. County Administrator Operation Report a. Update on Facilities & Parks CIP Approved Funds for Parking Lot Replacement – Andy Albarado 7. Business Items 1. Resolution to Disallow Claim of Alex Nicholson - Deb Blevins 2. County Administrator/County Board 2027 Budget Review – Andy Albarado 3. Corporation Counsel Division 2027 Budget Review – Todd Pauls 4. Criminal Justice Services Division 2027 Budget Review – Rose Baier 5. Finance Division 2027 Budget Review – Leah Simington 6. Human Resources Division 2027 Budget Review – Jessica McDonald 7. Information Technology Division 2027 Budget Review – Andy Bauer 8. County Clerk 2027 Budget Review – Jackie Sadler 9. Register of Deeds 2027 Budget Review – Melanie McManus Page 2 of 142 Chippewa County Executive Committee Regular Meeting July 21, 2026 Chippewa County Courthouse, Room 302 4:30 PM 10. Treasurer 2027 Budget Review – Patty Schimmel 11. Veterans Service 2027 Budget Review – Peter Johnston 12. Engagement of Baker Tilly for Review of the Chippewa Valley Health Cooperative’s Feasibility Study Prepared by Wipfli – Andy Albarado 8. Agenda Items for Future Consideration 9. Adjourn Chippewa County shall attempt to provide reasonable special accommodations to the public for access to its public meetings, provided reasonable notice of special need is given. If special accommodations for a meeting are desired, contact the County Clerk’s Office at 715-726- 7980. Members of the Chippewa County Board of Supervisors who are not members of this committee are entitled to attend this meeting. It is possible that the attendance of one or more such nonmember Supervisors may create a quorum of some other county board committee, board or commission. Such a quorum is unintended and the nonmember Supervisors are not meeting for the purpose of exercising the responsibility, authority, power, or duties of any other committee, board or commission. Published: July 15, 2026 Page 3 of 142 Chippewa County Executive Committee Regular Meeting July 7, 2026 Chippewa County Courthouse, Room 302 4:30 PM 1. Call to Order The Chair called the meeting to order at 04:00 PM 2. Roll Call Members Present: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Members Absent: Joseph Roshell Others Present: Others Present: Andy Albarado, Traci Bremness, Leah Simington, Jackie Sadler, Ryan Hartzell, Chris Fritzgerald, Dennis Bachman, Jessica McDonald, Todd Pauls, Gerylanne Falch, Linda Falch 3. Members of the Public Wishing to Be Heard (Comments will be limited to 5 minutes per speaker.) Gerylanne Falch and Linda Falch both spoke in support of the Chippewa Valley Health Cooperative’s project and the need for additional health care services in our area. 4. Consent Agenda (Unless separation of an item is requested, all items will be adopted under one motion.) Motion: Approved Result: Passed (4 - 0) Mover: Karen Lotts Seconder: Joel Seidlitz Ayes: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Nayes: None Absent: Joseph Roshell 1. Approve the Agenda 2. Approve the Minutes - June 16, 2026 3. Schedule Next Meeting Date - July 21, 2026 5. Reports 6. Business Items 1. Resolution to Approve a Public-Private Partnership Agreement Between Chippewa County and Ntera, LLC, in Support of a Proposed Broadband Expansion Project by Ntera, LLC in Chippewa County - Andy Albarado/Ryan Hartzell Hartzell explained this project is similar to the efforts under ARPA and BEAD to expand fiber-based broadband to underserved areas of the county. This would provide coverage to over 1,000 additional households. Page 4 of 142 This item was reviewed by the committee and will be forwarded to the County Board for review at the 07/14/2026 meeting. Motion: Forwarded to the County Board Result: Passed (4 - 0) Mover: Joel Seidlitz Seconder: Kari Ives Ayes: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Nayes: None Absent: Joseph Roshell 2. Resolution to Approve a Public-Private Partnership Agreement Between Chippewa County and CTC Telcom, Inc., DBA Mosaic Technologies In Support of a Proposed Broadband Expansion Project by CTC Telcom, Inc., DBA Mosaic Technologies in Chippewa County - Andy Albarado/Chris Fitzgerald Fitzgerald explained this public-private partnership helps them get more points with their grant applications. Their goal is to also expand fiber-based broadband to underserved areas of the county. This item was reviewed by the committee and will be forwarded to the County Board for review at the 07/14/2026 meeting. Motion: Forwarded to the County Board Result: Passed (4 - 0) Mover: Joel Seidlitz Seconder: Karen Lotts Ayes: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Nayes: None Absent: Joseph Roshell 3. Resolution to Authorize County Board Appointment to Fill the Vacancy of the Position of County Treasurer - Andy Albarado Albarado explained there are two ways to fill the vacancy and the recommendation is to recruit which would allow us to get someone in the office sooner. He reviewed a draft timeline, advertisement and job description. The vacancy would be posted on 07/15/26. There will be a special Executive Committee meeting on Monday, August 10th at 4:00 to conduct interviews. The goal is to bring a resolution to the Executive Committee and County Board in September to appoint a new Treasurer. Patty’s last day is 10/12/26. This item was reviewed by the committee and will be forwarded to the County Board for review at the 07/14/2026 meeting. Motion: Forwarded to the County Board Result: Passed (4 - 0) Mover: Kari Ives Seconder: Karen Lotts Ayes: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Nayes: None Absent: Joseph Roshell 4. County Clerk Proposed Fee Increase for 2027 Budget - Jackie Sadler Sadler requested to increase the marriage license fees in 2027 from $90 to $100. If approved, she anticipates it will bring in an additional $3,700 in revenue. Page 5 of 142 Motion: Approved to increase marriage license fees from $90 to $100 for 2027 Result: Passed (4 - 0) Mover: Karen Lotts Seconder: Kari Ives Ayes: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Nayes: None Absent: Joseph Roshell 7. Updates, Announcements, and Correspondence 1. County Board Chair Report 2. County Administrator Operation Report 8. Agenda Items for Future Consideration 9. Adjourn The meeting adjourned at: 04:48 PM Result: Passed (4 - 0) Mover: Joel Seidlitz Seconder: Karen Lotts Ayes: Jason Bergeron, Joel Seidlitz, Kari Ives, Karen Lotts Absent: Joseph Roshell Page 6 of 142 Register of Deeds2025 Annual ReportMelanie McManusJuly 21, 2026 Page 7 of 142 2025 ReportDuring the period of January 1, 2025 to December 31, 2025, theRegister of Deeds office collected the following fees, real estatetransfer tax and state fees in the amount of $1,842,750.48, being paidinto the County Treasurer’s Office, of which $599,318.72 was retainedby the County.2025 ROD Budget Synopsis$435,829.00Total Revenue Budgeted:$502,909.55Actual Total Revenue:$435,829.00Total Expenses Budgeted:$411,667.57Actual Total Expenses:$91,241.98Surplus: Page 8 of 142 Breakdown of 2025 Fees Collected State Land Records Program, $68,488 State Vitals Children's Trust Fund, $10,164 State Vitals On-line Program, $30,454 State Transfer Fees, $1,056,054 County Transfer Fees (Includes State Audit), $264,059 County Land Records Program, $78,272 County Real Estate Fees, $288,641 County Vital Record Fees, $39,667 ROD Fees (Includes Condo Plat Review, Certified Copies & Misc), $6,901 Bank Interest, $51 State Land Records ProgramState Vitals Children's Trust FundState Vitals On-line ProgramState Transfer FeesCounty Transfer Fees (Includes State Audit)County Land Records ProgramCounty Real Estate FeesCounty Vital Record Fees REGISTER OF DEEDS2025 REVENUE Page 9 of 142 5 Year Comparison of Fees ReportTotalBank InterestState Audit County Share*County Transfer FeesState Transfer feesLand Records StateLand Records CountyChildren's Trust FundState Online RevenueMiscCertified CopiesVital StatsCondo Plat ReviewReal EstateYear20%80%$7/document$8/document$7/Birth$8/Birth, $13/Death, Divorce & Marriage, $10/ExpeditePlain copies, misc prints, ORO service & delivery feesCopy fee plus $1.25/ document$5/Birth, $7/Death, Divorce & Marriage, $3/Add'l Records, $10/Expedite$100/Plat$15/document, Laredo & Fidlar amounts$2,176,671.98 $ 49.31 $1,373.22 $ 293,226.78 $1,172,907.12 $109,774.00 $125,456.00 $ 10,423.00 $ 31,775.00 $ 4,335.70 $ 175.00 $ 39,000.00 $ 400.00 $ 387,776.85 2021$1,832,013.42 $ 41.02 $ (55.47)$ 257,740.92 $1,030,963.68 $ 76,440.00 $ 87,360.00 $ 9,338.00 $ 29,502.00 $ 3,854.51 $ 43.00 $ 38,626.00 $ 200.00 $ 297,959.76 2022$1,664,825.39 $ 40.18 $ -$ 240,096.71 $ 959,882.64 $ 61,985.00 $ 70,840.00 $ 8,246.00 $ 27,222.00 $ 4,699.75 $ 59.00 $ 38,604.00 $ -$ 253,150.11 2023$1,802,113.45 $ 43.74 $ -$ 266,693.33 $1,056,704.16 $ 65,387.00 $ 74,728.00 $ 7,742.00 $ 26,743.00 $ 7,259.50 $ 124.00 $ 36,823.00 $ -$ 259,865.72 2024$1,842,750.48 $ 50.73 $ -$ 264,058.80 $1,056,053.76 $ 68,488.00 $ 78,272.00 $ 10,164.00 $ 30,454.00 $ 6,664.00 $ 37.00 $ 39,667.00 $ 200.00 $ 288,641.19 2025$9,318,374.72 $ 224.98 $1,317.75 $1,321,816.54 $5,276,511.36 $382,074.00 $436,656.00 $ 45,913.00 $145,696.00 $26,813.46 $ 438.00 $192,720.00 $ 800.00 $1,487,393.63 TOTAL*If we receive a credit, it is now included in the County Transfer Fees column. If we owe the State, the debit will be shown here. Page 10 of 142 5 Year Comparison of Statistical Report20252024202320222021Category9,7939,3638,84810,97615,686Real Estate Doc. Recorded29764127130Certified Copies of Real Estate Docs4,0834,5343,0702,2322,556Plain photo copies of Real Estate Docs9,5269,0209,5759,9119,900Copies of Vital Records405476454512519No. of Marriages Filed603525556601611No. of Births Filed592608626615640No. of Deaths Filed3544494243Genealogists311182934Cert. Copies of Military Discharges135168174171187Vital Records for VA Benefits25758New Filings of Discharges Page 11 of 142 REAL ESTATE202520242023202220219,7939,3638,84810,97615,686Documents & UCC Real Estate Filings75%68%66%68%69%Percentage Filed Electronically78121815Plats (Condo, Subdivision & Transportation Project Plats)172183186161186Certified Survey Maps Page 12 of 142 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025New Subscribers2 3 309 601 14 39 83 59 82 90 87 148 863 757Total Subscribers2 5 314 915 929 968 1051 1110 1192 1282 1369 1517 2380 3137Alerts0 0 3 472 465 458 561 583 854 1173 502 433 943 1243 Property Fraud Alert Servicewww.propertyfraudalert.com Page 13 of 142 Office Project Updates/GoalsCompleted review of documents to conform with our current doc types. This provides better searching for our Laredo subscribers and constituents.In the Fall of 2023, we had approximately 179,000 pages rescanned. We have reviewed 25,146 documents to ensure proper social security redactions and have 4,893 documents remaining.Although we are not moving forward with our PINtegrityprogram, the ROD team, along with Fidlar, have corrected address indexing to be more consistent with addresses shown on GIS.Receiving funds from our Land Information Plan, we utilized Fidlar’s Condor service to back index 25,925 documents. The team is now auditing that indexing. In 2026, we plan to have 27,290 documents indexed. The project began in June.Fully Back Indexed to 1954.Deeds indexed (not audited) to 1939. (In 2026, 1923)Miscellaneous indexed (not audited) to 1946. (In 2026, 1928)Historical queue for back indexing (204,291 documents as of 7/7/2026). This does not include documents with only Volume and Page assigned.ROD LTE continues to scan and index vital records into Laserfiche for preservation/retention purposes. Page 14 of 142 Questions or Comments? Page 15 of 142 Register of Deeds Melanie K. McManus, Registrar Date: 7/4/2026 To: Executive Committee Re: Monthly Dashboard for Second Quarter 2026 Documents Recorded: 2,909 Certificates Issued: 2,655 Year to Date: 5,305 Year to Date: 5,124 Compared to 2025 to Date: 4,674 Compared to 2025 to Date: 4,821 Quarterly Total: $88,492.62 Budgeted: $250,113.00 Year to Date: $148,166.22 Revenue Gap: -$101,946.78 Compared to 2025 to Date: $122,153.64 Projected Deficit: $46,219.44 Quarterly Total: $71,021.75 Budgeted: $212,500.00 Year to Date: $127,881.50 Revenue Gap: -$84,618.50 Compared to 2025 to Date: $107,923.50 Projected Surplus: $43,263.00 Quarterly Total: $27,428.24 Budgeted: $104,300.00 Year to Date: $53,325.27 Revenue Gap: -$50,974.73 Compared to 2025 to Date: $49,562.71 Projected Deficit: $2,350.54 Revenue Accounts Subtotal: $566,913.00 Total Expenses Budgeted: $470,595.00 Tax Levy: -$96,318.00 Actual Expenses to Date: $258,941.29 Total Revenue Budgeted: $470,595.00 Remaining Funds: $211,653.71 Actual Revenue to Date: $233,054.99 Revenue Gap: $237,540.01 Projected Deficit: -$25,886.30 Acct 461302: Access Fees Generated from Online Real Estate 2026 ROD Budget Synopsis Real Estate Records Vital Records See next page for 5 year Comparisons Revenue Acct 412300: DOR Real Estate Transfer Fees collected for County Acct 461301: Fees Collected from Real Estate Recordings and Vital Records Page 16 of 142 02004006008001000120014001600180020002021-2026 Recording Total Summary202120222023202420252026 0200400600800100012002021-2026 Vital Records Issuance Summary202120222023202420252026 Page 17 of 142 711 N. Bridge Street, Room 106 aalbarado@chippewacountywi.gov Ph: (715) 726-4597 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Department of Administration Andy Albarado, County Administrator July 9, 2026 TO: County Board Supervisors FR: Andy Albarado RE: Facilities & Parks CIP Approved Funds for Parking Lot Replacement The adopted Capital Improvement Plan (CIP) has funds allocated for the replacement of Parking Lot A. This is the large primary lot on the North side of the courthouse. Due to the large size of the project and the initial quotes we received at the time, the original plan was to replace this lot in two phases for a total cost of $900,000. In the 2025 budget the County Board approved $400,000 via Resolution 21-24 for Phase I and in 2026 the County Board approved $500,000 via Resolution 18-25 for Phase II. The original scope of the project was to replace Parking Lot A which included replacement of the asphalt (mill and repave) as well as concrete work including the restoration of light pole bases, manhole structures, replacement of curb and gutter, and sidewalks. In addition to the Parking Lot A project, it was anticipated that in 2027 we would also need to replace Parking Lot B (to the East of the Courthouse by the handicap entrance) as that lot is also deteriorating. That project was estimated at approximately $200,000. The Facilities & Parks Director recently met with the Highway Department staff to discuss both projects and to prepare for the Parking Lot A project, as the Highway Department will be doing the milling and paving for the project. During this analysis, it was determined that the cost of replacing Parking Lot A would be substantially lower than the budgeted cost. It was also determined that it would be more efficient and cost effective to undertake both projects together. This is from a replacement construction perspective, as well as for future maintenance and snowplowing activities. In addition, it was determined that both Parking Lots A and B could be completed for a lower cost than the original projection for Parking Lot A alone. I have directed staff to move forward and replace Parking Lots A & B simultaneously in 2026, which will allow both lots to be combined together. As a result, the concrete sidewalk will be eliminated between the two parking lots (also eliminating a future cost)and we will maintain a public walkway (on asphalt). This will improve snow removal activities and we will not lose any parking spaces. In addition to replacing Parking Lots A & B, we determined that we would able be able to complete the cul- de-sac area between the Courthouse and Sheriff’s Office with the same funds that have already been approved in the 2025 and 2026 budget. The total expected costs of Parking Lots A, B, and the cul-de-sac is $745,000. This includes all asphalt milling and replacement, sub-contracted concrete work, and the associated prep work and restoration. Adequate funds have already been approved in the CIP to complete this project. I want to thank the Facilities & Parks and Highway Departments for collaborating on this project. As a result, we are able to increase the scope of the project and complete all three projects for less than what has already been budgeted. Sincerely, Andy Albarado County Administrator Page 18 of 142 Statement of Explanation Resolution to Disallow Claim of Alex Nicholson - Deb Blevins 1 Alex Nicholson filed a formal notice of claim against the County pursuant to Wisconsin 2 Statutes § 893.80. Mr. Nicholson is claiming property damage to his vehicle. Mr. Nicholson 3 claims that the windshield was damaged by debris from a county mower that hit his windshield. 4 The incident occurred on March 25, 2026, and the claim was received by the Chippewa County 5 Clerk’s Office on April 9, 2026. The damage amount claimed is $807.08, per the estimate 6 provided by Mr. Nicholson. 7 8 Upon review of the claim by the County’s liability insurance company, Wisconsin 9 Municipal Mutual Insurance Company (WMMIC), it is WMMIC’s recommendation that the 10 County formally disallow the claim. Passage of this resolution will formally disallow this claim 11 pursuant to Wis. Stat. § 59.52(12)(a) and Section 2-60(l)(3) of the Chippewa County Code of 12 Ordinances, which provides that the Executive Committee has the authority to settle claims 13 that do not exceed $10,000. Page 19 of 142 Resolution No. Resolution to Disallow Claim of Alex Nicholson - Deb Blevins 14 WHEREAS, a Notice of Claim was filed on April 9, 2026, with the Chippewa County Clerk's 15 Office, and 16 17 WHEREAS, the Notice of Claim states Mr. Nicholson is claiming property damage to his 18 vehicle after the windshield was damaged by debris from a county mower that hit his 19 windshield; and 20 21 WHEREAS, upon review of this claim by the Executive Committee and the County’s liability 22 insurance company, Wisconsin Mutual Municipal Insurance Company (WMMIC), it is WMMIC’s 23 recommendation that the claim be disallowed; 24 25 NOW, THEREFORE BE IT RESOLVED, that the Chippewa County Executive Committee does 26 hereby disallow the claim of Alex Nicholson, 2525 Sunridge Street, Eau Claire, WI 54703, and no 27 action on this claim may be brought against Chippewa County or any of its offices, officials, 28 agents or employees after six (6) months from the date of service of this notice, pursuant to 29 Wis. Stat. § 893.80; and 30 31 BE IT FURTHER RESOLVED, that a copy of this resolution be forwarded to the claimant by 32 certified mail, return receipt requested, as Notice of Disallowance. 33 34 Approved this 21st day of July, 2026 by the Chippewa County Executive Committee. 35 36 Financial Impact 37 There is no fiscal impact to Chippewa County by passage of this resolution. 38 39 Signatures 40 Approved as to Form: 41 County Administrator Finance Director Corporation Counsel 42 Page 20 of 142 Page 21 of 142 Page 22 of 142 Page 23 of 142 Deborah Blevins 711 N Bridge Street Chippewa Falls, Wisconsin 54729 June 17, 2026 RE: Claimant: Alex Nicholson Our Claim No.: GLCC00004690 Our Insured: Chippewa County Date of Loss: 3/25/2026 Dear Deborah Blevins, We received the above-referenced claim on April 9, 2026. After a thorough examination of the facts of loss, it has been determined that Chippewa County has no liability for this claim. The claimant alleged that a County mower threw a rock into his windshield as he was passing. However, it was confirmed that the machine in question had all safety guards in place. Please issue formal disallowance and provide a copy of this disallowance to WMMIC. This claim will be closed on the date of receipt of the disallowance. A copy of this letter has been placed in the claim file for reference. If you should have any further questions, please contact me. Sincerely, Samantha McWilliams, CPC-A Liability Claim Representative Wisconsin Municipal Mutual Insurance Company (608) 721-7189 smcwilliams@wmmic.com Page 24 of 142 711 N. Bridge Street, Room 106 aalbarado@chippewacountywi.gov Ph: (715) 726-4597 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Department of Administration Andy Albarado, County Administrator July 9, 2026 TO: Executive Committee FR: Andy Albardo RE: County Board & County Administrator 2027 DH Requested Budget Attached is the recommended 2027 budget for the County Administrator and County Board. There are no significant changes from last year other than the increase for wages and benefits. Page 25 of 142 County of Chippewa* County Board & County Administrator - Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (54,822) 0 (346,655) 0 0 100 - General Fund 0 (54,822) 0 (346,655) 0 0 51110 - County Board 0 (15,757) 0 (120,853) 0 0 Revenue -181,680 (181,680) (181,680) (181,680) (181,680) (181,680) 411100 - General Property Taxes -181,680 (181,680) (181,680) (181,680) (181,680) (181,680) Expense 181,680 165,923 181,680 60,827 181,680 181,680 511100 - Salaries And Wages 21,960 21,750 21,960 9,150 21,960 21,960 514100 - Per Diem/Mileage - Committee 36,500 32,307 36,500 11,453 36,500 36,500 515000 - Fringe Benefits 5,000 4,966 5,000 1,949 5,000 5,000 521200 - Contracted Services 62,002 46,830 63,002 8,354 63,002 63,002 522500 - Telephone 200 57 200 37 200 200 531000 - Office Supplies 1,000 935 1,000 92 1,000 1,000 531100 - Postage 1,000 808 1,000 892 1,000 1,000 531200 - Copies/printing 1,000 0 1,000 0 1,000 1,000 531500 - Maintenance/Service Agreements 24,480 22,612 23,480 6,186 23,480 23,480 532400 - Memberships & Dues 20,538 18,813 20,538 18,308 20,538 20,538 532601 - Publication Of Legal Notices 3,000 765 3,000 0 3,000 3,000 533500 - Conventions & Meetings 5,000 4,438 5,000 4,406 5,000 5,000 553500 - SBITAs - Principal 0 11,643 0 0 0 0 562250 - Interest - SBITAs 0 (0) 0 0 0 0 51412 - County Administrator 0 (39,066) 0 (225,802) 0 0 Revenue -423,009 (382,106) (380,215) (381,116) (380,215) (395,741) 411100 - General Property Taxes -378,009 (378,009) (380,215) (380,215) (380,215) (395,741) 473500 - Revenue From RWC 0 (4,097) 0 (901) 0 0 493000 - Fund Balance Applied -45,000 0 0 0 0 0 Expense 423,009 343,040 380,215 155,314 380,215 395,741 511100 - Salaries And Wages 233,594 243,921 232,876 99,216 232,876 238,356 515000 - Fringe Benefits 43,098 38,142 43,082 18,260 43,082 44,692 7/9/2026 Page 1 of 2 Page 26 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 515400 - Health Insurance Benefit 50,448 43,180 53,388 32,598 53,388 61,824 521200 - Contracted Services 105,000 33,330 57,870 2,227 57,870 57,870 522300 - Cell Phone Costs 474 280 474 175 474 474 522500 - Telephone 200 180 200 115 200 200 531000 - Office Supplies 1,000 259 1,000 152 1,000 1,000 531100 - Postage 120 13 120 0 120 120 531200 - Copies/printing 1,000 627 1,000 127 1,000 1,000 531500 - Maintenance/Service Agreements 0 0 2,730 0 2,730 2,730 531900 - Sundry/Miscellaneous 850 0 500 0 500 500 532400 - Memberships & Dues 2,100 232 2,100 225 2,100 2,100 532900 - Subscriptions 1,500 1,426 1,250 711 1,250 1,250 533000 - Travel 500 268 500 5 500 500 533500 - Conventions & Meetings 2,500 557 2,500 1,503 2,500 2,500 595000 - Expenditure Transfer -19,375 (19,375) (19,375) 0 (19,375) (19,375) Page 2 of 2 Page 27 of 142 County of Chippewa* 7/9/2026 County Board & County Administrator - Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 02 - County Board 0 0 51110 - County Board 0 0 411100 - General Property Taxes (181,680) (181,680) Property Tax 100.02.51110.411100 (181,680) (181,680) 511100 - Salaries And Wages 21,960 21,960 Salaries 100.02.51110.511100 21,960 21,960 514100 - Per Diem/Mileage - Committee 36,500 36,500 Per Diem and Mileage Expenses 100.02.51110.514100 36,500 36,500 515000 - Fringe Benefits 5,000 5,000 FICA (7.65%) for Worker's Compensation (3.5%) for salaries and per diems 100.02.51110.515000 5,000 5,000 521200 - Contracted Services 63,002 63,002 iPad Internet Access for 21 CB Supervisors (all iPads will be replaced in 2028) 100.02.51110.521200 10,502 10,502 West Cap 100.02.51110.521200 4,500 4,500 West Central Wisconsin Regional Planning 100.02.51110.521200 48,000 48,000 522500 - Telephone 200 200 1 telephone plus long distance 100.02.51110.522500 200 200 531000 - Office Supplies 1,000 1,000 General office supplies, names plates, envelopes, etc. 100.02.51110.531000 1,000 1,000 531100 - Postage 1,000 1,000 Postage 100.02.51110.531100 1,000 1,000 531200 - Copies/printing 1,000 1,000 CB books, agendas, minutes, proceedings of the CB, etc. 100.02.51110.531200 1,000 1,000 531500 - Maintenance/Service Agreements 23,480 23,480 CivicPlus Agenda Management Software 100.02.51110.531500 13,000 13,000 Meridia Electronic Voting Software 100.02.51110.531500 2,000 2,000 Other 100.02.51110.531500 8,480 8,480 532400 - Memberships & Dues 20,538 20,538 Chippewa Falls Chamber of Commerce 100.02.51110.532400 1,900 1,900 Page 1 of 3 Page 28 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Chippewa Herald Telegram 100.02.51110.532400 500 500 NaCO Dues 100.02.51110.532400 1,400 1,400 NoRTAC Dues 100.02.51110.532400 538 538 Travel Northwest Wisconsin (formerly Northwest ITBEC) 100.02.51110.532400 3,000 3,000 WCA Dues 100.02.51110.532400 10,000 10,000 WI Counties Utility Tax Association 100.02.51110.532400 3,200 3,200 532601 - Publication Of Legal Notices 3,000 3,000 Minutes, ordinances, AZOs, legal notices & other actions of the CB 100.02.51110.532601 3,000 3,000 533500 - Conventions & Meetings 5,000 5,000 Mileage & other training including WCA Conference for 21 CB Supervisors 100.02.51110.533500 5,000 5,000 04 - Department of Administration 0 0 51412 - County Administrator 0 0 411100 - General Property Taxes (395,741) (395,741) Property Tax 100.04.51412.411100 (395,741) (395,741) 511100 - Salaries And Wages 238,356 238,356 Per PBB Report 100.04.51412.511100 238,356 238,356 515000 - Fringe Benefits 44,692 44,692 Per PBB Report 100.04.51412.515000 44,692 44,692 515400 - Health Insurance Benefit 61,824 61,824 Per PBB report 100.04.51412.515400 61,824 61,824 521200 - Contracted Services 57,870 57,870 General contracted services, efficiency studies, employee engagement, etc. 100.04.51412.521200 46,170 46,170 Legal fees for outside legal counsel (labor negotiations, investigations, etc.) 100.04.51412.521200 10,000 10,000 Mitratech Fraud Hotline (formerly Lighthouse Services) 100.04.51412.521200 1,700 1,700 522300 - Cell Phone Costs 474 474 CA monthly allowance $35 100.04.51412.522300 474 474 522500 - Telephone 200 200 2 telephones plus long distance 100.04.51412.522500 200 200 531000 - Office Supplies 1,000 1,000 General office supplies 100.04.51412.531000 1,000 1,000 531100 - Postage 120 120 Postage 100.04.51412.531100 120 120 531200 - Copies/printing 1,000 1,000 Print management and copy paper 100.04.51412.531200 1,000 1,000 531500 - Maintenance/Service Agreements 2,730 2,730 Page 2 of 3 Page 29 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Adobe Pro Software (2 licenses) 100.04.51412.531500 230 230 I Am Responding Software 100.04.51412.531500 2,500 2,500 531900 - Sundry/Miscellaneous 500 500 One-time fees, books, notary bond fee, etc. 100.04.51412.531900 500 500 532400 - Memberships & Dues 2,100 2,100 ICMA - International City/County Mgmt Association (per CA contract) 100.04.51412.532400 1,200 1,200 NACA - National Association of County Administrators (per CA contract) 100.04.51412.532400 150 150 Other 100.04.51412.532400 300 300 WCEA - WI Counties Executives & Administrators (per CA contract) 100.04.51412.532400 150 150 WCMA - WI City/County Mgmt Association (per CA contract) 100.04.51412.532400 300 300 532900 - Subscriptions 1,250 1,250 Eau Claire Leader Telegram 100.04.51412.532900 750 750 Other 100.04.51412.532900 500 500 533000 - Travel 500 500 Mileage/travel expenses 100.04.51412.533000 500 500 533500 - Conventions & Meetings 2,500 2,500 1 State and 1 National Conference (per CA contract), WCA and WCMA Conference, other 100.04.51412.533500 2,500 2,500 595000 - Expenditure Transfer (19,375) (19,375) Reallocation for health insurance administration 100.04.51412.595000 (19,375) (19,375) Page 3 of 3 Page 30 of 142 County of Chippewa* 7/9/2026 County Board & County Administrator - Tax Levy 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total (559,689) (561,895) (577,421) 51110 - County Board 100 - General Fund (181,680) (181,680) (181,680) Total 51110 - County Board (181,680) (181,680) (181,680) 51412 - County Administrator 100 - General Fund (378,009) (380,215) (395,741) Total 51412 - County Administrator (378,009) (380,215) (395,741) Page 1 of 1 Page 31 of 142 711 N. Bridge Street, Room 102 srenner@chippewacountywi.gov S. Renner Ph: (715) 726-4594 Chippewa Falls, WI 54729 bseidlitz@chippewacountywi.gov B. Seidlitz Ph: (715) 726-4571 Fax: (715) 726-4593 tpauls@chippewacountywi.gov T. Pauls Ph: (715) 726-4581 dblevins@chippewacountywi.gov D. Blevins Ph: (715) 726-4595 Department of Administration Corporation Counsel Division Todd A. Pauls, Corporation Counsel Brady J. Seidlitz, Deputy Corporation Counsel Samuel K. Renner, Deputy Corporation Counsel Deborah A. Blevins, Corporation Counsel Legal Assistant Date: July 1, 2026 To: Andy Albarado, County Administrator From: Todd Pauls RE: 2027 Preliminary Budgets Submission Please find attached a copy of the 2027 Preliminary Budgets for the Corporation Counsel Division of the Department of Administration, which I will present to the Executive Committee on July 21, 2026. Below, I have highlighted the major changes or points of consideration within these budgets: 1. 100-04-51320 – Corporation Counsel a. $0 Tax levy increase request for salaries, fringes and health insurance premiums (Tax levy decrease of $1,578). 100-05-51931 – MPIC/Integrity – Property Insurance a. Increase in MPIC premiums of 3.7%, based upon preliminary inflationary estimates. 2. 704-05-51937 – WMMIC – Liability Insurance (including reinsurance) a. Potential estimated increase in WMMIC liability insurance premiums (including reinsurance) of between 4-8% b. Cyber Liability insurance premiums preliminarily estimated to remain flat for 2027. Page 32 of 142 County of Chippewa* Corp Counsel - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (116,248) 0 (344,666) 0 0 100 - General Fund 0 10,587 0 (616,268) 0 0 51320 - Corporation Counsel 0 (49,881) 0 (299,214) 0 0 Revenue -563,986 (570,093) (564,244) (566,591) (564,244) (562,666) 411100 - General Property Taxes -558,486 (558,486) (558,744) (558,744) (558,744) (557,166) 461005 - Guardianship Revenue -5,000 (7,099) (5,000) (3,277) (5,000) (5,000) 473500 - Revenue From RWC -500 (4,509) (500) (4,570) (500) (500) Expense 563,986 520,213 564,244 267,377 564,244 562,666 511100 - Salaries And Wages 415,607 405,142 409,644 188,664 409,644 415,789 511200 - Overtime 0 1,077 0 0 0 0 515000 - Fringe Benefits 76,679 69,064 75,784 34,621 75,784 77,961 515400 - Health Insurance Benefit 86,772 75,143 93,888 47,460 93,888 83,988 521200 - Contracted Services 25,578 5,598 25,578 (1,858) 25,578 25,578 522500 - Telephone 400 288 400 163 400 400 531000 - Office Supplies 1,000 487 1,000 178 1,000 1,000 531100 - Postage 900 1,307 900 520 900 900 531200 - Copies/printing 2,000 1,776 2,000 390 2,000 2,000 531500 - Maintenance/Service Agreements 6,500 (9,478) 6,500 0 6,500 6,500 532400 - Memberships & Dues 2,500 1,920 2,500 2,115 2,500 2,500 532900 - Subscriptions 7,500 12,205 7,500 1,534 7,500 7,500 533000 - Travel 1,050 434 1,050 362 1,050 1,050 533500 - Conventions & Meetings 2,000 479 2,000 562 2,000 2,000 553500 - SBITAs - Principal 0 8,908 0 0 0 0 562250 - Interest - SBITAs 0 570 0 0 0 0 595000 - Expenditure Transfer -64,500 (54,704) (64,500) (7,335) (64,500) (64,500) 51931 - Property & Liability Insurance 0 60,468 0 (317,054) 0 0 Revenue -492,400 (496,318) (501,018) (437,080) (501,018) (506,131) 411100 - General Property Taxes -372,400 (372,400) (372,400) (372,400) (372,400) (372,400) Page 1 of 2 Page 33 of 142 County of Chippewa* Corp Counsel - Budget Summary 2027 DH Requested Budget 474500 - Property & Liability Ins. Revenues -110,000 (122,538) (118,618) 0 (118,618) (123,731) 484000 - Insurance Recoveries -10,000 (1,380) (10,000) (64,680) (10,000) (10,000) Expense 492,400 556,785 501,018 120,026 501,018 506,131 521100 - Insurance Claims Paid 4,545 13,040 4,545 (100) 4,545 4,545 521101 - Auto Collision Claims Paid 69,050 128,580 69,050 63,387 69,050 69,050 551000 - Insurance Premiums 161,792 158,385 170,410 46,762 170,410 175,523 551600 - Comm Crime-Public Official Bond 7,863 7,117 7,863 7,117 7,863 7,863 551700 - Underground Storage Tank Insur 2,650 3,119 2,650 0 2,650 2,650 551800 - Volunteer Insurance 5,500 5,544 5,500 2,860 5,500 5,500 551900 - Insurance Allocation 241,000 241,000 241,000 0 241,000 241,000 704 - Self-funded Liability Insuranc 0 (126,835) 0 271,602 0 0 51937 - Self-Funded Liability Insuranc 0 (126,835) 0 271,602 0 0 Revenue -401,000 (889,614) (415,650) (50,498) (415,650) (529,000) 474000 - Revenues From Local Department -361,000 (489,027) (375,650) 0 (375,650) (489,000) 481000 - Interest Income -5,000 (5,587) (5,000) (5,014) (5,000) (5,000) 484002 - Dividends -35,000 (45,000) (35,000) (45,484) (35,000) (35,000) 492109 - Transfer In - General Fund 0 (350,000) 0 0 0 0 Expense 401,000 762,779 415,650 322,100 415,650 529,000 521100 - Insurance Claims Paid 30,500 167,546 30,500 35,002 30,500 122,850 521101 - Auto Collision Claims Paid 1,000 0 1,000 0 1,000 1,000 521107 - Adjustment for YE IBNR 0 245,677 0 0 0 0 521200 - Contracted Services 12,000 10,986 12,000 3,454 12,000 12,000 532400 - Memberships & Dues 0 125 0 125 0 0 551000 - Insurance Premiums 321,000 301,945 335,650 283,519 335,650 356,650 595000 - Expenditure Transfer 36,500 36,500 36,500 0 36,500 36,500 Page 2 of 2 Page 34 of 142 County of Chippewa* Corp Counsel - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 5,001 5,001 100 - General Fund 5,001 5,001 04 - Department of Administration 5,001 5,001 51320 - Corporation Counsel 5,001 5,001 411100 - General Property Taxes (557,166) (557,166) Tax Levy needed for operations 100.04.51320.411100 (557,166) (557,166) 461005 - Guardianship Revenue 1 1 Estimated Revenue for Petitioner's Attorney Fees 100.04.51320.461005 1 1 473500 - Revenue From RWC (500) (500) Estimated Revenue from RWC for legal work dedicated to program 100.04.51320.473500 (500) (500) 511100 - Salaries And Wages 415,789 415,789 Per Personnel Based Budgeting Report (PBB) 100.04.51320.511100 415,789 415,789 515000 - Fringe Benefits 77,961 77,961 Per Personnel Based Budgeting Report (PBB) 100.04.51320.515000 77,961 77,961 515400 - Health Insurance Benefit 83,988 83,988 Per Personnel Based Budgeting Report (PBB) 100.04.51320.515400 83,988 83,988 521200 - Contracted Services 25,578 25,578 Legal Consultations and Outside Counsel 100.04.51320.521200 25,578 25,578 522500 - Telephone 400 400 Telephone Costs of 4 lines, Fax Charges and Long Distance Costs 100.04.51320.522500 400 400 531000 - Office Supplies 1,000 1,000 Office Supplies needed for the office 100.04.51320.531000 1,000 1,000 531100 - Postage 900 900 Postage for mailings 100.04.51320.531100 900 900 531200 - Copies/printing 2,000 2,000 Copy and Printing Charges 100.04.51320.531200 2,000 2,000 Page 1 of 3 Page 35 of 142 County of Chippewa* Corp Counsel - Budget Detail 2027 DH Requested Budget 531500 - Maintenance/Service Agreements 6,500 6,500 Legal Files Case Management Software Licenses and Maintenance ($5,257 through Oct. 2027) 100.04.51320.531500 6,500 6,500 532400 - Memberships & Dues 2,500 2,500 Membership Dues and Attorney Bar Dues 100.04.51320.532400 2,500 2,500 532900 - Subscriptions 7,500 7,500 Westlaw Subscription for the County ($6,655 through Sept 2027 - 3rd & final yr of contract) 100.04.51320.532900 7,500 7,500 533000 - Travel 1,050 1,050 Mileage and Travel for conferences 100.04.51320.533000 1,050 1,050 533500 - Conventions & Meetings 2,000 2,000 Conferences and Training Costs - Meals, Lodging, Registration 100.04.51320.533500 2,000 2,000 595000 - Expenditure Transfer (64,500) (64,500) Revenue for Child Support Legal Assistance (28,000); Transfer from Property & Liability Insurance for Administration (36,500)100.04.51320.595000 (64,500) (64,500) 05 - Insurances 0 0 51931 - Property & Liability Insurance 0 0 411100 - General Property Taxes (372,400) (372,400) Tax Levy 100.05.51931.411100 (372,400) (372,400) 474500 - Property & Liability Ins. Revenues (123,731) (123,731) Revenue received from departments which is allocated by budget percentage 100.05.51931.474500 (123,731) (123,731) 484000 - Insurance Recoveries (10,000) (10,000) Subrogation for damages to County property 100.05.51931.484000 (10,000) (10,000) 521100 - Insurance Claims Paid 4,545 4,545 Not Applicable 100.05.51931.521100 4,545 4,545 521101 - Auto Collision Claims Paid 69,050 69,050 Not Applicable 100.05.51931.521101 69,050 69,050 551000 - Insurance Premiums 175,523 175,523 Not Applicable 100.05.51931.551000 175,523 175,523 551600 - Comm Crime-Public Official Bond 7,863 7,863 Coverage for employee dishonesty and public official blanket bond 100.05.51931.551600 7,863 7,863 551700 - Underground Storage Tank Insur 2,650 2,650 Insurance coverage for underground storage tanks 100.05.51931.551700 2,650 2,650 551800 - Volunteer Insurance 5,500 5,500 Coverage for county volunteers to cover unpaid incidental medical claims 100.05.51931.551800 5,500 5,500 551900 - Insurance Allocation 241,000 241,000 Page 2 of 3 Page 36 of 142 County of Chippewa* Corp Counsel - Budget Detail 2027 DH Requested Budget Insurance charges for General Fund departments to capture Liability Fund (704) allocation 100.05.51931.551900 241,000 241,000 704 - Self-funded Liability Insuranc 0 0 05 - Insurances 0 0 51937 - Self-Funded Liability Insuranc 0 0 474000 - Revenues From Local Department (489,000) (489,000) Estimated Revenues from other departments (Funds) for insurance allocation = 248,000; Estim Revs from Gen Fund Insur Allocation = 241,000704.05.51937.474000 (489,000) (489,000) 481000 - Interest Income (5,000) (5,000) Interest Income for WMMIC SIRS Account 704.05.51937.481000 (5,000) (5,000) 484002 - Dividends (35,000) (35,000) WMMIC Dividend issued for Capital Investment & Operating Experience 704.05.51937.484002 (35,000) (35,000) 521100 - Insurance Claims Paid 122,850 122,850 Estimated Claims Paid 704.05.51937.521100 122,850 122,850 521101 - Auto Collision Claims Paid 1,000 1,000 Estimated Auto Claims Paid 704.05.51937.521101 1,000 1,000 521200 - Contracted Services 12,000 12,000 Shredding of confidential items; Specialized services as needed 704.05.51937.521200 12,000 12,000 551000 - Insurance Premiums 356,650 356,650 Estimated 2027 Liability Insur Premiums = 4-8% ; Estimated 2027 Cyber Liability Insur Premium =(2026 =35,350; 2027 increase unknown)704.05.51937.551000 356,650 356,650 595000 - Expenditure Transfer 36,500 36,500 36,500 Transfer for administration to Corp Counsel budget (CC 10%, LA 30%) 704.05.51937.595000 36,500 36,500 Page 3 of 3 Page 37 of 142 County of Chippewa* Corp Counsel - Tax Levy Budget 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total (930,886) (931,144) (929,566) 51320 - Corporation Counsel 100 - General Fund (558,486) (558,744) (557,166) Total 51320 - Corporation Counsel (558,486) (558,744) (557,166) 51931 - Property & Liability Insurance 100 - General Fund (372,400) (372,400) (372,400) Total 51931 - Property & Liability Insurance (372,400) (372,400) (372,400) 51937 - Self-Funded Liability Insuranc 704 - Self-funded Liability Insurance 0 0 0 Total 51937 - Self-Funded Liability Insuranc 0 0 0 Page 1 of 1 Page 38 of 142 711 N. Bridge Street, Rm 221 rbaier@chippewacountywi.gov Ph: (715) 726-7798 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Department of Administration Criminal Justice Services Division Rose Baier, CJS Director CRIMINAL JUSTICE SERVICES 2027 The Chippewa County Criminal Justice Coordinating Council (CJCC) was established in 2012 to strengthen collaboration among criminal justice agencies, improve understanding of crime and system challenges, and support more effective resource allocation and system-wide priorities. This coordinated approach has contributed to safer communities, improved outcomes, and reduced harm for residents, victims, and individuals involved in the justice system. In 2015, Chippewa County was selected as one of six counties to participate in Wisconsin’s Evidence-Based Decision-Making Initiative in partnership with the National Institute of Corrections. Through this effort, the county mapped its criminal justice system and identified priority areas for improvement, with pretrial decision-making emerging as a shared focus across all participating counties. In 2018, Chippewa County was chosen as a state pretrial pilot site and received a pretrial grant. Pretrial Services launched in January 2020. In 2023, the Chippewa County CJCC was selected to join the National Network of Criminal Justice Coordinating Councils (NNCJCC), which connects leaders from 40 jurisdictions to share knowledge, promote best practices, and support the development and sustainability of effective CJCCs. It hi The Criminal Justice Services (CJS) Division within the Department of Administration was created by county ordinance in January 2020. The CJCC Coordinator became the CJS Director and continues to oversee programs including First Time Offender, THC Diversion, Check Diversion, Recovery Court, Front-End Intervention Treatment, Pretrial Services, Reentry, and drug testing. The Director also serves as the Take a Stand Against Meth Coordinator and works closely with jail programming. Treatment and Diversion (TAD) Grant: • The TAD Grant funds the Front-End Intervention Treatment (FIT) Program, a 12–24-month pre-conviction diversion program for non-violent offenders whose criminal behavior is impacted by substance use. FIT diverts participants from criminal charges, incarceration, and probation while they engage in treatment and services. The program requires a cognitive-based curriculum proven to reduce recidivism, along with intensive case management, random drug and alcohol testing, and treatment participation. Since inception, 93 individuals have graduated, with 6 recidivating. • FIT follows a fee-for-service model. Participants are screened by the Human Services fiscal unit to determine ability to pay. • The Diversion Specialist became a county employee in January 2020 and is responsible for:  Case management for 20-25 FIT participants.  Conducting intake assessments and screening prospective participants with the multidisciplinary treatment team (Judge, District Attorney, Public Defender, CJS Director, Treatment Provider, law enforcement, probation, Jail Programming Director, Case Manager, and a community member). Page 39 of 142 711 N. Bridge Street, Rm 221 rbaier@chippewacountywi.gov Ph: (715) 726-7798 Chippewa Falls, WI 54729 Fx: (715) 726-4599  Developing case plans, coordinating treatment referrals, and monitoring program compliance.  Facilitating evidence-based groups for FIT and Recovery Court, including Moral Reconation Therapy, Living in Balance, Change Readiness, Coping Skills, and Anger Management (added in 2025 and opened to DHS and Probation/Parole).  Managing the First Time Offender (FTO) Program, which diverts low-risk or first-time offenders at the law-enforcement level. Participants pay a fee or complete an educational session in lieu of charges. These cases bypass the District Attorney and Clerk of Courts. Since mid-2015, FTO has diverted nearly 1,300 individuals and collected more than $26,000 in victim restitution. • Current TAD Grant Funding: $119,817, renewable through 2026 (opens competitively every five years). This year is a competitive year open for new sites to apply.  $69,992 supports the Diversion Specialist position.  A 40-hour/week CJS Specialist position ($67,056) is partially funded: $27,747 from TAD and $39,309 from county levy.  The remaining $22,078 funds drug testing supplies, Sober link monitors, incentives, training, evidence-based curricula, and operating expenses. • Sustainability of the programs and positions is necessary to continue producing the positive outcomes we have seen thus far along with the ability to capitalize on revenue from Comprehensive Community Services (CCS). Sustainability of the Diversion Specialist and CJS Specialist positions has been an ongoing goal of both past and current Administrations. The second CJS Specialist Position became a county employee in January 2022. The Diversion Specialist is now trained for CCS, which rolled out in the fall of 2024 and may bring revenue into the program. Pretrial Pilot and JAG grant with the State and National Institute of Corrections (NIC): • Under the NIC Evidence-Based Decision-Making Phase VI initiative, the state and seven participating counties identified pretrial decision-making as a key system improvement area. These counties were selected for the state’s pretrial pilot. • The pretrial pilot:  Uses validated risk assessments to support judicial decisions on release and bond conditions.  Establishes consistent parameters for pretrial release and conditions to maximize safety, court appearance, and appropriate supervision.  Creates risk-based supervision and response to violation grids.  Implements risk-based supervision and violation-response grids.  Tracks performance measures and provides ongoing feedback.  Conducts sequential bail reviews and monitors the jail pretrial population.  Provides supervision for medium- and high-risk individuals; previously, no monitoring existed for these cases. • Chippewa County received a non-competitive Department of Justice grant through 2022, with renewals planned and continuation expected into the coming years. The current award is $114,698. The state has announced that grant funding will phase out by 2028 as DOJ shifts its priorities—consistent with the original project design. Chippewa County has seen positive outcomes as a result of this program resulting in reduced jail usage, less warrants being issued, reduced failure to appear rates and new criminal activity. The pretrial position does the following: Page 40 of 142 711 N. Bridge Street, Rm 221 rbaier@chippewacountywi.gov Ph: (715) 726-7798 Chippewa Falls, WI 54729 Fx: (715) 726-4599  $69,040 funds a full-time position that conducts pretrial assessments, facilitates evidence-based groups, performs drug testing and documentation, provides recommendations to the court, monitors bond compliance, and runs criminal history reports.  Remaining funds support drug testing supplies, training, office needs, and Sober link equipment. • Program outcomes include reduced jail usage, fewer warrants, lower failure-to-appear rates, reduced new criminal activity, and earlier treatment referrals. In 2024, the failure-to-appear rate was 12% (88% appeared as required). • An additional 20 hours per week from the TAD-funded CJS Specialist support pretrial duties. • The pretrial position became a county employee in September 2019. Sustaining the position beyond grant funding is essential. Stakeholders—including judges, defense counsel, and prosecutors—report strong satisfaction and significant improvements in court appearance rates. During COVID-19, the program supported safe community monitoring for individuals who would not typically have been released. Federal Recovery Court Enhancement Grant: • This $428,514 grant was awarded on September 30, 2021. The 2027 budget reflects a reduced request because the grant expires in September 2026. Funding supported residential and treatment services, sober-living rent, peer mentoring, medication-assisted treatment, and transportation. • The CJS Director has submitted an application for the BJA FY25 Adult Treatment Court Program Grant, a 48-month award anticipated to run from October 2026 through September 2030. If funded, it would support similar services and expand assistance for participants living in sober-living environments. • Recovery Court: Chippewa County’s Recovery Court (RC) is a multi-track program serving medium- to high-risk participants. The multi-track model was adopted in 2022. Although the RC began in 2007, it was restructured in 2013 following the formation of the CJCC. The multidisciplinary Recovery Team meets weekly to review progress. The program is highly successful and recognized as a model court. The RC Case Manager is also a CCS Facilitator, working in partnership with DHS—an approach used by only a few courts statewide. The Recovery Court budget supports two sober-living houses: Hope House and the newly added Serenity House. • Hope House was established through a partnership with the Chippewa County Housing Authority and provides sober living for up to three participants at a minimal fee. Since opening in early 2019, it has served more than 30 individuals. • Serenity House operates under a lease with a local landlord willing to collaborate with CJS. Participants contribute a larger share of rent. CJS manages daily operations of both homes in partnership with law enforcement. • The Recovery Court budget also funds drug testing and monitoring, along with required training and education for team members. CJS additionally provides drug testing for DHS consumers and FoodShare participants. Page 41 of 142 711 N. Bridge Street, Rm 221 rbaier@chippewacountywi.gov Ph: (715) 726-7798 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Take a Stand Against Meth Campaign (TASAM): • In recent years, the CJS Director and system partners have worked collaboratively to raise community awareness about the methamphetamine epidemic. Seven town hall meetings were held throughout the county in 2019, followed by five additional sessions in 2022–2023. • Working with multiple community stakeholders, a Core Team and six task-force groups were established to address the methamphetamine crisis. These innovation teams represent the Business, Law Enforcement, Faith, Education, Service Organization, and Health and Wellness sectors. The Take a Stand Against Meth (TASAM) campaign maintains active social media accounts and a volunteer-managed website (www.takeastandagainstmeth.org). The campaign has since transitioned into a broader prevention and education initiative under the CJCC. Ongoing efforts include hosting town hall meetings and partnering with Crime Stoppers to provide resources and education at community events. The campaign also participates in the Northwoods Coalition and collaborates with the Chippewa County Healthy Communities Committee coordinated by Public Health. The TASAM committee currently meets on an as-needed basis. Crime Prevention Funding Board: • This board meets twice annually to distribute funds collected from individuals convicted of misdemeanor and felony offenses. These funds are awarded as grants to eligible non-profit organizations. The CJS Director oversees the grant-making process, and the associated funds are managed within the CJS budget. In 2025, $6,000 was awarded, and in 2026, $7,400 was distributed. Jail Programming and Reentry: • The CJS Director continues to partner with the jail to expand the use of evidence-based programming. A reentry program was launched at the end of 2023 to support individuals transitioning back into the community. The program provides essential items such as backpacks, hygiene kits, clothing, ride vouchers, hotel vouchers, phone minutes, and other resources that promote successful reintegration. This initiative is delivered in collaboration with UW-Extension and community partners. A Community Foundation Grant and designated opioid funds help support these efforts. Partnerships and Committees: The CJS Director sits on the following committees or work groups • Overdose Fatality Review • National Network of Criminal Justice Collaborating Counsels • Chippewa County Healthy Communities Committee • State Pretrial Pilot Workgroup • Northwoods Coalition (TASAM) Chippewa County Crime Stoppers: • Formed as a result of the TASAM campaign. The CJS Director recruited members, who formed a non-profit board and assisted with gaining non-profit status. Crime Stoppers works in partnership with law enforcement liaisons to provide an anonymous tip reporting platform with the ability to earn rewards. The CJS Director provides facilitation to CCCS but is not a voting member. Page 42 of 142 711 N. Bridge Street, Rm 221 rbaier@chippewacountywi.gov Ph: (715) 726-7798 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Grants: In addition to the responsibilities outlined above, the CJS Director writes and monitors grants for other county departments when appropriate. Through the Statewide Crisis Intervention Program (SCIP) County Responses and Harm Reduction Grant, the county purchased a portable crisis-response simulator in partnership with CJS, seven law-enforcement jurisdictions, the Department of Corrections Probation and Parole, three DOC institutions, and Crime Stoppers. The CJS budget includes levy support for a full-time CJS Director, a full-time Recovery Court Case Manager, a portion of the Diversion Specialist position, an LTE Support Professional (15 hours per week) for drug testing, and 20 hours of the CJS Specialist position. Additional revenue comes from CCS-generated Medicaid reimbursement, State Aid from the TAD and Pretrial grants, and fee-for-service programs. The First Time Offender, THC Diversion, and Check Diversion programs also generate revenue. The CJS Director oversees all programs and supports ongoing grant compliance. TAD funding is expected to continue contingent on strong outcomes, while the pretrial grant is scheduled to end in 2028. CJS has not requested additional levy funding beyond standard wage and benefit increases since its inception, with all programs historically supported through grants. Long-term sustainability will require continued development of alternative revenue streams. These programs provide substantial benefits across multiple county departments by reducing case processing demands, diverting individuals from the criminal justice system, and lowering probation, jail, and prison populations. The First Time Offender Program maintains success rates in the 80 percent range. Of 92 FIT graduates, only six have recidivated. Recovery Court maintains a 21 percent recidivism rate among graduates, meaning 79 percent remain successful three years after completion. The programs also directly address the county’s methamphetamine epidemic, one of Chippewa County’s most significant challenges. Chippewa County CJS is frequently consulted by other Wisconsin counties and serves as a model for similar programs statewide. Staff have also been invited to present at national conferences to highlight the program’s successes. Priorities 1. Sustain the Pretrial Program beyond 2028. 2. Ensure long-term sustainability of the Front-End Intervention Treatment (FIT) and First Time Offender programs and staffing. 3. Increase LTE Position to add Administrative Support to CJS Department. 4. Expand reentry services and evidence-based jail programming. Page 43 of 142 County of Chippewa* Criminal Justice Services - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (91,213) 0 (154,029) 0 0 100 - General Fund 0 (89,807) 0 (158,061) 0 0 51250 - CJS Division 0 (93,871) 0 (158,061) 0 0 Revenue -842,709 (922,815) (880,291) (574,946) (880,031) (765,041) 411100 - General Property Taxes -417,892 (417,892) (455,474) (455,474) (455,474) (467,526) 435106 - State Aid - CJS -361,817 (397,808) (361,817) (106,976) (361,817) (234,515) 435110 - Medicaid Revenue - CJS -30,000 (17,369) (30,000) 0 (29,740) (30,000) 461450 - First Time Offender Fees -33,000 (89,746) (33,000) (12,496) (33,000) (33,000) Expense 842,709 828,944 880,291 416,886 880,031 765,041 511100 - Salaries And Wages 376,994 375,439 395,004 179,527 395,004 399,838 514100 - Per Diem/Mileage - Committee 200 0 200 0 200 200 515000 - Fringe Benefits 65,362 65,064 71,746 32,105 71,746 73,574 515400 - Health Insurance Benefit 111,996 97,241 125,184 74,340 125,184 131,712 521200 - Contracted Services 2,690 27,790 2,690 836 2,690 2,809 521252 - Pretrial Grant Expenditures 23,961 27,698 23,961 6,531 23,961 28,866 521260 - Contracted Services - TAD 39,656 17,201 39,656 9,633 39,656 24,589 521270 - Contracted Services - Drug Ct 168,239 178,840 168,239 98,611 168,239 57,725 522300 - Cell Phone Costs 240 393 240 258 480 240 522500 - Telephone 500 0 500 0 0 500 531000 - Office Supplies 1,000 1,425 1,000 752 1,000 1,000 531060 - Office Supplies - TAD 18,741 12,668 18,741 9,770 18,741 14,702 531070 - Office Supplies - Drug Court 2,760 2,085 2,760 364 2,760 2,760 531100 - Postage 100 124 100 46 100 100 531200 - Copies/printing 500 614 500 83 500 500 531400 - Equipment < $10,000 2,500 164 2,500 0 2,500 2,500 531500 - Maintenance/Service Agreements 5,771 510 5,771 143 5,771 5,240 533000 - Travel 2,000 2,217 2,000 63 2,000 2,000 533060 - Travel/Training - TAD 4,999 5,741 4,999 517 4,999 1,686 533070 - Travel/Training - Drug Court 8,000 10,060 8,000 1,874 8,000 8,000 Page 1 of 2 Page 44 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 533500 - Conventions & Meetings 6,500 3,672 6,500 1,433 6,500 6,500 51251 - CJS Division Spec Funds 0 4,06 40000 Revenue 00000 ( 6 , 251) 485100 - Meth Campaign Donations 00000 ( 6 , 251) Expense 0 4 , 0 6 4000 6 , 2 5 1 521275 - Meth Campaign Expenses 0 4,06 4000 6 , 2 5 1 212 - Crime Prevention Board Fund 0 (1,406) 0 4,031 0 0 51255 - Crime Prevention Board 0 (1,406) 0 4,031 0 0 Revenue -4,000 (7,406) (4,000) 4,031 (4,000) (6,000) 461453 - Crime Prevention Revenues -4,000 (7,406) (4,000) 4,031 (4,000) (6,000) Expense 4,000 6,000 4,000 0 4,000 6,000 570050 - Crime Prevention Funds Granted 4,000 6,000 4,000 0 4,000 6,000 Page 2 of 2 Page 45 of 142 County of Chippewa* Criminal Justice Services - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 00 100 - General Fund 00 04 - Department of Administration 00 51250 - CJS Division 00 411100 - General Property Taxes (467,526) (467,526) General Property Taxes 100.04.51250.411100 (467,526) (467,526) 435106 - State Aid - CJS (234,515) (234,515) Pretrial Grant 100.04.51250.435106 (114,698) (114,698) TAD Grant 100.04.51250.435106 (119,817) (119,817) 435110 - Medicaid Revenue - CJS (30,000) (30,000) CCS Revenue 100.04.51250.435110 (30,000) (30,000) 461450 - First Time Offender Fees (33,000) (33,000) Diversion Program Fees (FTO, Check Diversion, THC Diversion) 100.04.51250.461450 (33,000) (33,000) 511100 - Salaries And Wages 399,838 399,838 Per PBB 100.04.51250.511100 399,838 399,838 514100 - Per Diem/Mileage - Committee 200 200 Per Diem/Mileage Committee 100.04.51250.514100 200 200 515000 - Fringe Benefits 73,574 73,574 Fringe Benefits 100.04.51250.515000 73,574 73,574 515400 - Health Insurance Benefit 131,712 131,712 Health Insurance Benefit 100.04.51250.515400 131,712 131,712 521200 - Contracted Services 2,809 2,809 Contracted Services CJSS/CJS 100.04.51250.521200 2,809 2,809 521252 - Pretrial Grant Expenditures 28,866 28,866 Pretrial Drug Testing Supplies 100.04.51250.521252 22,000 22,000 Supplies, Cell Phone, Hotel Stays, Hygiene Kits 100.04.51250.521252 3,200 3,200 Page 1 of 3 Page 46 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Training 2 CJS Specialists 100.04.51250.521252 3,666 3,666 521260 - Contracted Services - TAD 24,589 24,589 Transportation 100.04.51250.521260 5,082 5,082 Treatment/Residential Placement 100.04.51250.521260 19,507 19,507 521270 - Contracted Services - Drug Ct 57,725 57,725 Drug Testing Supplies (soberlink, UAs, Swabs, PBTs) 100.04.51250.521270 14,625 14,625 Residential Placement, Treatment 100.04.51250.521270 23,100 23,100 Sober Living House - Rent, Supplies, Wifi 100.04.51250.521270 20,000 20,000 522300 - Cell Phone Costs 240 240 RC Cell Phone 100.04.51250.522300 240 240 522500 - Telephone 500 500 CJS Telephones 100.04.51250.522500 500 500 531000 - Office Supplies 1,000 1,000 CJS Office Supplies 100.04.51250.531000 1,000 1,000 531060 - Office Supplies - TAD 14,702 14,702 Drug Testing Supplies (soberlink, UAs, Sweat Patches, PBTs) 100.04.51250.531060 10,450 10,450 EB Materials for Groups 100.04.51250.531060 2,500 2,500 Paper, Stationary, Supplies, Minutes/Cell Phones for Participants 100.04.51250.531060 752 752 Rewards/Incentives 100.04.51250.531060 1,000 1,000 531070 - Office Supplies - Drug Court 2,760 2,760 Drug Court Supplies 100.04.51250.531070 2,760 2,760 531100 - Postage 100 100 Postage 100.04.51250.531100 100 100 531200 - Copies/printing 500 500 Printing 100.04.51250.531200 500 500 531400 - Equipment < $10,000 2,500 2,500 CJS Equipment 100.04.51250.531400 2,500 2,500 531500 - Maintenance/Service Agreements 5,240 5,240 Web Based Subscriptions - Automon, Adobe, NCIC Access 100.04.51250.531500 5,240 5,240 533000 - Travel 2,000 2,000 CJS Mileage/Travel 100.04.51250.533000 2,000 2,000 Page 2 of 3 Page 47 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 533060 - Travel/Training - TAD 1,686 1,686 Diversion/Pretrial Training 100.04.51250.533060 1,686 1,686 533070 - Travel/Training - Drug Court 8,000 8,000 Ongoing Training Recovery Team 100.04.51250.533070 8,000 8,000 533500 - Conventions & Meetings 6,500 6,500 CJCC and CJS Trainings 100.04.51250.533500 6,500 6,500 51251 - CJS Division Spec Funds 00 485100 - Meth Campaign Donations (6,251) (6,251) Meth Campaign Donations 100.04.51251.485100 (6,251) (6,251) 521275 - Meth Campaign Expenses 6,251 6,251 Meth Campaign Expenses 100.04.51251.521275 6,251 6,251 212 - Crime Prevention Board Fund 00 03 - General County 00 51255 - Crime Prevention Board 00 461453 - Crime Prevention Revenues (6,000) (6,000) Crime Prevention Reenues 212.03.51255.461453 (6,000) (6,000) 570050 - Crime Prevention Funds Granted 6,000 6,000 Crime Prevention Funds Granted 212.03.51255.570050 6,000 6,000 Page 3 of 3 Page 48 of 142 County of Chippewa* Criminal Justice Services - Tax Levy Budget 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total (417,892) (455,474) (467,526) 51250 - CJS Division 100 - General Fund (417,892) (455,474) (467,526) Total 51250 - CJS Division (417,892) (455,474) (467,526) *Report Contains Filters Page 49 of 142 Finance 2027 DH Requested Budgets Synopsis for Executive Committee General Revenues • All the State Aid numbers reflect the 2026 budget amounts. Typically, we will receive the new estimates while completing the CA Proposed budget. Then these numbers are updated in the CA Proposed budget step. Property Tax Offset • This account is exactly the amount of the Property Tax Credit on Fund 230 budget. It shows the transfer in from sales tax and the negative amount to the overall property tax levy. Northern WI State Fair • This is a contracted amount for 2024-2026. New contract in 2027. Finance • The levy only increased by the net PCR increases from 2026 budget. • Maintenance/Service Agreements continue to increase by 5-7% annually. Independent Auditing • No changes in this budget for 2027. Special Accounting • No changes in this budget for 2027. Budget Adjustments • $225,000 matches the amount for the resolution for the Across the Board salary increases for all employee excluding WPPA, County Administrator and Elected Officials. Housing Authority Commission • No Change. This is the account where Housing Authority is reimbursed for per diems and mileage for the Housing Authority Commission they originally paid for. Fund 213 – CDBG (Community Development Block Grants) • The Chippewa County CDBG budget is only an estimated amount of loan repayment revenue, which will be sent to the state. • Increased the Regions CDBG budget due to how the grant funding is planned/processed with the 1st year being 1,500,000 and the 2nd year being 1,000,000. 2027 is the 1st year of the grant. Page 50 of 142 Fund 230 – Sales Tax • The County Sales Tax Revenues are the actual 2025 revenues as required per Ordinance. • Transfer Out – Property Tax outlined below: • The rest of the accounts are amounts based on resolutions approved by County Board in June along with the CIP Plan. Fund 233 – Opioid Abatement Account • This fund is similar to the Sales Tax Fund where the funds are not approved to be utilized until the next budget. • The projects listed are the projects the County Administrator has allowed the Department Heads to move on to the Policy Committee for review. Fund 705 – Section 125 Payroll Deductions • No changes for 2027. Page 51 of 142 County of Chippewa* Finance (Executive Committee) - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 1,378,881 0 10,388,537 (229,988) (0) 100 - General Fund 0 598,963 0 3,113,808 (25,496) 0 03 - General County 0 825,060 0 3,571,187 (35,745) 0 51405 - General Revenues 0 825,060 0 3,571,187 (35,745) 0 Revenue (500) (2,508,685) (500) 3,571,185 (36,245) (500) 411100 - General Property Taxes 3,857,322 3,857,322 3,946,409 3,946,409 3,946,409 3,946,409 411110 - Payments In Lieu Of Taxes (29,000) (24,824) (29,000) (30,922) (30,922) (29,000) 411120 - Return Of Tax Increment Dist T 0 (174,524) 0 0 0 0 411500 - Forest Crop Taxes (30,000) (35,335) (30,000) (34,850) (34,849) (30,000) 412200 - County Sales Tax Revenue (140) (197) (140) (136) (140) (140) 434100 - State Shared Taxes (3,358,378) (3,373,848) (3,421,840) 0 (3,421,840) (3,421,840) 436400 - State Aid - Personal Property (263,418) (263,418) (263,418) (263,418) (263,418) (263,418) 436500 - State Aid-Computer Prsnl Prope (105,886) (131,511) (131,511) 0 (131,511) (131,511) 461001 - Anniversary Book Revenues 0 0 0 0 0 0 474040 - Rebates 0 (1,678) 0 0 0 0 481000 - Interest Income (70,000) (73,744) (70,000) (15,923) (70,000) (70,000) 482010 - Rental/Lease Income 0 0 0 0 0 0 483010 - Sale Of County Property (500) (197,769) (500) (1,166) (1,166) (500) 483030 - Tax Deed Sale Proceeds-Type B 0 (13,154) 0 (24,181) (24,181) 0 489000 - Sundry Department Revenues (500) (117) (500) (4,627) (4,627) (500) 489100 - Refund Of Prior Years Expenses 0 0 0 0 0 0 492109 - Transfer In - General Fund 0 0 0 0 0 0 492999 - Transfer In - Other Funds 0 (2,075,889) 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 500 3,333,746 500 1 500 500 531900 - Sundry/Miscellaneous 500 116 500 1 500 500 532603 - Surplus Sales Expense 0 0 0 0 0 0 592999 - Transfer Out 0 3,333,630 0 0 0 0 Page 1 of 8 Page 52 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 595000 - Expenditure Transfer 0 0 0 0 0 0 54106 - Property Tax Offset 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 411100 - General Property Taxes 3,562,190 3,562,190 3,835,494 3,835,494 3,835,494 3,939,052 492909 - Transfer In - Sales Tax Fund (3,562,190) (3,562,190) (3,835,494) (3,835,494) (3,835,494) (3,939,052) 492999 - Transfer In - Other Funds 0 0 0 0 0 0 55725 - Northern WI State Fair 0 0 0 0 0 0 Revenue (54,000) (54,000) (54,000) (54,000) (54,000) (54,000) 411100 - General Property Taxes (54,000) (54,000) (54,000) (54,000) (54,000) (54,000) Expense 54,000 54,000 54,000 54,000 54,000 54,000 579102 - Fair Contract 54,000 54,000 54,000 54,000 54,000 54,000 59999 - Contingency Fund Expenditures 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 411100 - General Property Taxes 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 500099 - Non-Lapsing Funds 0 0 0 0 0 0 530000 - Program Expenditures 0 0 0 0 0 0 595000 - Expenditure Transfer 0 0 0 0 0 0 04 - Department of Administration 0 (225,324) 0 (456,228) 10,249 0 51510 - Finance 0 9,595 0 (192,818) 10,249 0 Revenue (441,574) (441,574) (457,623) (457,623) (457,623) (476,081) 411100 - General Property Taxes (441,574) (441,574) (457,623) (457,623) (457,623) (476,081) 435550 - State Aid-COVID 0 0 0 0 0 0 473500 - Revenue From RWC 0 0 0 0 0 0 Expense 441,574 451,169 457,623 264,805 467,872 476,081 511100 - Salaries And Wages 267,654 291,635 276,588 127,286 276,588 280,727 511200 - Overtime 0 0 0 0 0 0 515000 - Fringe Benefits 49,382 47,861 51,169 23,241 51,169 52,636 515400 - Health Insurance Benefit 75,672 68,934 81,000 53,277 81,000 93,852 515700 - Education/training 0 0 0 0 0 0 521200 - Contracted Services 24,045 23,642 15,744 18,355 29,306 16,450 521218 - Contracted Services-Direct Dep 1,300 882 1,300 275 1,000 800 Page 2 of 8 Page 53 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 522300 - Cell Phone Costs 450 202 450 0 0 450 522500 - Telephone 325 298 325 203 325 325 531000 - Office Supplies 2,741 374 1,500 57 1,000 800 531019 - COVID-19 Expenses 0 0 0 0 0 0 531200 - Copies/printing 2,500 2,836 2,500 603 1,000 1,200 531400 - Equipment < $10,000 0 0 0 0 0 0 531500 - Maintenance/Service Agreements 31,455 6,049 40,997 39,505 40,997 42,824 532400 - Memberships & Dues 925 925 925 1,362 1,362 1,375 532900 - Subscriptions 0 0 0 0 0 0 533000 - Travel 1,500 0 1,500 153 500 1,217 533500 - Conventions & Meetings 3,000 759 3,000 488 3,000 2,800 553300 - Leased Equipment - Principal 0 0 0 0 0 0 553500 - SBITAs - Principal 0 26,148 0 0 0 0 562200 - Interest - Leases 0 0 0 0 0 0 562250 - Interest - SBITAs 0 0 0 0 0 0 581000 - Capital Equipment > $10,000 0 0 0 0 0 0 595000 - Expenditure Transfer (19,375) (19,375) (19,375) 0 (19,375) (19,375) 51512 - Independent Auditing 0 (7,819) 0 (28,411) 0 0 Revenue (37,061) (37,061) (37,061) (37,061) (37,061) (37,061) 411100 - General Property Taxes (37,061) (37,061) (37,061) (37,061) (37,061) (37,061) Expense 37,061 29,242 37,061 8,651 37,061 37,061 521300 - Accounting & Auditing Services 37,061 29,242 37,061 8,651 37,061 37,061 595000 - Expenditure Transfer 0 0 0 0 0 0 51513 - Special Accounting 0 (2,100) 0 (10,000) 0 0 Revenue (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 411100 - General Property Taxes (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) Expense 10,000 7,900 10,000 0 10,000 10,000 521301 - Indirect Costs 10,000 7,900 10,000 0 10,000 10,000 59810 - Budget Adjustments To General 0 (225,000) 0 (225,000) 0 0 Revenue (225,000) (225,000) (225,000) (225,000) (225,000) (225,000) 411100 - General Property Taxes (225,000) (225,000) (225,000) (225,000) (225,000) (225,000) Expense 225,000 0 225,000 0 225,000 225,000 511100 - Salaries And Wages 225,000 0 225,000 0 225,000 225,000 Page 3 of 8 Page 54 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 595000 - Expenditure Transfer 0 0 0 0 0 0 42 - Housing Authority 0 (773) 0 (1,150) 0 0 56510 - Housing Authority 0 (773) 0 (1,150) 0 0 Revenue (1,150) (1,150) (1,150) (1,150) (1,150) (1,150) 411100 - General Property Taxes (1,150) (1,150) (1,150) (1,150) (1,150) (1,150) Expense 1,150 377 1,150 0 1,150 1,150 530000 - Program Expenditures 1,150 377 1,150 0 1,150 1,150 539003 - Vision Program Expenditures 0 0 0 0 0 0 213 - Housing CDBG Revolving Loans 0 106,508 0 (130,931) (18,524) 0 42 - Housing Authority 0 106,508 0 (130,931) (18,524) 0 56511 - Housing CDBG - Chippewa Co 0 36,598 0 (69,164) (18,500) 0 Revenue (136,000) (103,554) (156,000) (69,843) (100,000) (100,000) 435115 - State Aid - Housing Authority 0 0 0 0 0 0 481000 - Interest Income 0 0 0 0 0 0 486009 - Principal Pay - Install Loans 0 0 0 0 0 0 486010 - Loan Principal Payment (135,000) (103,013) (155,000) (69,843) (100,000) (100,000) 486020 - Loan Interest Income (1,000) (541) (1,000) 0 0 0 Expense 136,000 140,152 156,000 679 81,500 100,000 521249 - Administration Exp of CDBG 25,000 (11,406) 15,000 349 500 0 530000 - Program Expenditures 86,000 142,748 138,500 (530) 80,000 100,000 571200 - CDBG Granted Relief 25,000 8,810 2,500 860 1,000 0 56512 - Housing CDBG - Regional 2013 0 69,910 0 (61,767) (24) 0 Revenue (1,900,150) (1,611,805) (1,400,150) (1,012,512) (1,400,174) (1,900,150) 435115 - State Aid - Housing Authority (1,500,000) (1,188,670) (1,000,000) (987,010) (1,000,000) (1,500,000) 481000 - Interest Income 0 0 0 (24) (24) 0 486010 - Loan Principal Payment (400,000) (409,141) (400,000) (25,460) (400,000) (400,000) 486020 - Loan Interest Income (150) (13,994) (150) (18) (150) (150) Expense 1,900,150 1,681,715 1,400,150 950,745 1,400,150 1,900,150 521249 - Administration Exp of CDBG 275,150 163,339 224,275 35,273 224,275 275,150 530000 - Program Expenditures 1,180,000 1,335,121 744,725 719,561 744,725 1,279,650 571200 - CDBG Granted Relief 445,000 183,255 431,150 195,911 431,150 345,350 56515 - Barron Habitat for Humanity 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 Page 4 of 8 Page 55 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 435115 - State Aid - Housing Authority 0 0 0 0 0 0 Expense 0 0 0 0 0 0 521249 - Administration Exp of CDBG 0 0 0 0 0 0 530000 - Program Expenditures 0 0 0 0 0 0 230 - Sales Tax Property Tax Relief 0 825,050 0 7,484,384 (95,727) 0 03 - General County 0 825,050 0 7,484,384 (95,727) 0 59305 - Sales Tax Property Tax Relief 0 825,050 0 7,484,384 (95,727) 0 Revenue (10,202,130) (9,377,080) (10,448,562) (2,964,178) (10,544,289) (9,934,917) 411100 - General Property Taxes 0 0 0 0 0 0 412200 - County Sales Tax Revenue (8,570,478) (9,111,976) (8,779,741) (2,914,810) (8,779,741) (9,111,976) 481000 - Interest Income (3,009) (265,104) (3,009) (49,368) (98,736) (3,009) 492109 - Transfer In - General Fund 0 0 0 0 0 0 492999 - Transfer In - Other Funds 0 0 0 0 0 0 493000 - Fund Balance Applied (1,628,643) 0 (1,665,812) 0 (1,665,812) (819,932) Expense 10,202,130 10,202,130 10,448,562 10,448,562 10,448,562 9,934,917 500099 - Non-Lapsing Funds 0 0 0 0 0 0 592900 - Transfer Out - For Property Ta 3,562,190 3,562,190 3,835,494 3,835,494 3,835,494 3,939,052 592901 - Transfer Out-Highway Fund 1,800,000 1,800,000 2,800,000 2,800,000 2,800,000 2,700,000 592902 - Transfer Out-Facilities Proj 1,650,000 1,650,000 700,000 700,000 700,000 315,000 592903 - Transfer Out-Quality of Life F 0 0 0 0 0 0 592904 - Transfer Out-L/C Stewardship F 0 0 0 0 0 0 592905 - Transfer Out-Old Abe Trail Pro 0 0 0 0 0 0 592906 - Transfer Out-Sheriff Capital I 560,000 560,000 330,000 330,000 330,000 364,850 592907 - Transfer Out-Debt Svc Fd 306-V 0 0 0 0 0 0 592908 - Transfer Out-Park Improvement 0 0 0 0 0 60,000 592909 - Transfer Out-Debt Service Fund 0 0 0 0 0 0 592910 - Transfer Out - Debt Service Fu 2,097,050 2,097,050 2,105,178 2,105,178 2,105,178 1,788,125 592911 - TransferOut - 9/15/02 Refund S 0 0 0 0 0 0 592912 - Transfer Out - Computer Pool F 100,000 100,000 245,000 245,000 245,000 245,000 592913 - Transfer Out - Vehicle Pool Fu 300,000 300,000 300,000 300,000 300,000 340,000 592914 - Transfer Out - Airport Debt/Co 132,890 132,890 132,890 132,890 132,890 132,890 592915 - Transfer Out - ADRC 0 0 0 0 0 0 592916 - Transfer Out - County Clerk 0 0 0 0 0 0 Page 5 of 8 Page 56 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 592917 - Transfer Out - Clerk of Courts 0 0 0 0 0 0 592918 - Transfer Out-Roads & Flowages 0 0 0 0 0 0 592919 - Transfer-Courthouse Security 0 0 0 0 0 50,000 592920 - Transfer-Radio Sys Replacement 0 0 0 0 0 0 592921 - Transfer Out-Sheriff Equip 0 0 0 0 0 0 592922 - Transfer Out-911 Room/Dispatch 0 0 0 0 0 0 592923 - Transfer Out-Campus Flooring 0 0 0 0 0 0 592924 - Transfer Out-Tuckpointing 0 0 0 0 0 0 592925 - Transfer Out-Mobile Command Ct 0 0 0 0 0 0 592926 - Transfer Out-Treas Software 0 0 0 0 0 0 592927 - Transfer Out-Ct Comm/Jury Room 0 0 0 0 0 0 592928 - Transfer Out-Cthse Fire System 0 0 0 0 0 0 592929 - Transfer Out-911 Phone System 0 0 0 0 0 0 592930 - Transfer Out-Jail Cameras & DV 0 0 0 0 0 0 592931 - Transfer Out-RMS/CAD/Software 0 0 0 0 0 0 592932 - Transfer Out-Vital Records Con 0 0 0 0 0 0 592933 - Transfer Out-Election Equip 0 0 0 0 0 0 592934 - Transfer Out-Sound & Video Equ 0 0 0 0 0 0 592935 - Transfer Out-Jail Washer/Dryer 0 0 0 0 0 0 592936 - Transfer Out-LCFM 0 0 0 0 0 0 595000 - Expenditure Transfer 0 0 0 0 0 0 233 - Opioid Abatement Account 0 (139,858) 0 (12,001) (90,241) (0) 03 - General County 0 (139,858) 0 (12,001) (90,241) (0) 56731 - Opioid Abatement Account 0 (139,858) 0 (12,001) (90,241) (0) Revenue (110,000) (234,734) (137,432) (54,348) (227,673) (161,432) 481000 - Interest Income 0 (34,926) 0 (13,608) (32,500) 0 484010 - Opioid Abatement Revenues (71,450) (199,808) (137,432) (40,740) (195,173) (161,432) 493000 - Fund Balance Applied (38,550) 0 0 0 0 0 Expense 110,000 94,876 137,432 42,347 137,432 161,432 521200 - Contracted Services 0 0 0 0 0 0 521226 - AODA Services 28,600 26,320 29,432 8,120 29,432 29,432 521229 - Peer Counseling 36,400 36,400 46,000 16,543 46,000 50,000 521238 - Reentry Services 5,000 7,138 7,000 1,809 7,000 7,000 Page 6 of 8 Page 57 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 521280 - Overdose Fatality Review 20,000 20,307 35,000 7,833 35,000 45,000 530000 - Program Expenditures 10,000 0 10,000 4,008 10,000 20,000 533500 - Conventions & Meetings 10,000 4,711 10,000 4,035 10,000 10,000 534205 - Fentanyl Rated Supplies 0 0 0 0 0 0 534250 - Drug Deactivation Kits 0 0 0 0 0 0 235 - American Rescue Funds 0 0 0 0 0 0 03 - General County 0 0 0 0 0 0 56730 - American Rescue Plan Funds 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 433000 - Federal Grants 0 0 0 0 0 0 462100 - Miscellaneous Revenues 0 0 0 0 0 0 481000 - Interest Income 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 511100 - Salaries And Wages 0 0 0 0 0 0 515000 - Fringe Benefits 0 0 0 0 0 0 521200 - Contracted Services 0 0 0 0 0 0 530000 - Program Expenditures 0 0 0 0 0 0 530020 - Public Firearms Range 0 0 0 0 0 0 530021 - Contaminate Mitigation Wells 0 0 0 0 0 0 571400 - BB Contr-24/7 Res 20-21 0 0 0 0 0 0 571401 - BB Contr-Ntera Res 21-21 0 0 0 0 0 0 571402 - BB Contr-BTC Res 22-21 0 0 0 0 0 0 571403 - BB Contr-BTC Res 4-23 0 0 0 0 0 0 571404 - BB Contr-Ntera Res 5-23 0 0 0 0 0 0 571409 - CVIC Conf Room Res 49-22 0 0 0 0 0 0 581080 - Radio Replacements-Sh Dept 0 0 0 0 0 0 581350 - Otter Lake Bathroom/Showers 0 0 0 0 0 0 581351 - Pine Point Bathroom/Well 0 0 0 0 0 0 581352 - Picnic Tables for Parks 0 0 0 0 0 0 581353 - Firewood Dispensers 0 0 0 0 0 0 599993 - Road Improvements 0 0 0 0 0 0 705 - Section 125 Payroll Deduction 0 (11,782) 0 (66,723) 0 0 Page 7 of 8 Page 58 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 04 - Department of Administration 0 0 0 0 0 0 51939 - Section 125 Payroll Deduction 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 411100 - General Property Taxes 0 0 0 0 0 0 474020 - Rev from Employees/Plan Change 0 0 0 0 0 0 492109 - Transfer In - General Fund 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 500099 - Non-Lapsing Funds 0 0 0 0 0 0 521102 - Section 125 Claims Paid 0 0 0 0 0 0 521900 - Administration Expense 0 0 0 0 0 0 05 - Insurances 0 (11,782) 0 (66,723) 0 0 51939 - Section 125 Payroll Deduction 0 (11,782) 0 (66,723) 0 0 Revenue (326,000) (327,337) (326,000) (166,932) (326,000) (326,000) 411100 - General Property Taxes (6,000) (6,000) (6,000) (6,000) (6,000) (6,000) 474020 - Rev from Employees/Plan Change (320,000) (321,337) (320,000) (160,932) (320,000) (320,000) 492109 - Transfer In - General Fund 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 326,000 315,556 326,000 100,209 326,000 326,000 500099 - Non-Lapsing Funds 0 0 0 0 0 0 521102 - Section 125 Claims Paid 320,000 308,382 320,000 95,951 320,000 320,000 521900 - Administration Expense 6,000 7,174 6,000 4,258 6,000 6,000 Page 8 of 8 Page 59 of 142 County of Chippewa* Finance (Executive Committee) - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total (0) (0) 100 - General Fund 0 0 03 - General County 0 0 51405 - General Revenues 0 0 411100 - General Property Taxes 3,946,409 3,946,409 Property Tax Levy 100.03.51405.411100 3,946,409 3,946,409 411110 - Payments In Lieu Of Taxes (29,000) (29,000) Payments made instead of Property Taxes for State and Federal owned properties 100.03.51405.411110 (29,000) (29,000) 411500 - Forest Crop Taxes (30,000) (30,000) Counties Share of the Managed Forest Crop 100.03.51405.411500 (30,000) (30,000) 412200 - County Sales Tax Revenue (140) (140) Discount received for the mntly submission of hte slaes tax collected by county 100.03.51405.412200 (140) (140) 434100 - State Shared Taxes (3,421,840) (3,421,840) Estimated County and Municipal Aid from State (Before any bill adoptions) 100.03.51405.434100 (1,313,204) (1,313,204) Estimated Supplementary County & Municipal Aid from State 100.03.51405.434100 (784,660) (784,660) Estimated Utility Aid from State 100.03.51405.434100 (1,323,976) (1,323,976) 436400 - State Aid - Personal Property (263,418) (263,418) Estimated waiting for confirmation 100.03.51405.436400 (263,418) (263,418) 436500 - State Aid-Computer Prsnl Prope (131,511) (131,511) Estimated waiting for confirmation from state 100.03.51405.436500 (131,511) (131,511) 481000 - Interest Income (70,000) (70,000) Rebate with US Bank PCard program 100.03.51405.481000 (70,000) (70,000) 483010 - Sale Of County Property (500) (500) Sale of county property 100.03.51405.483010 (500) (500) 489000 - Sundry Department Revenues (500) (500) Page 1 of 7 Page 60 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Miscellaneous revenues 100.03.51405.489000 (500) (500) 531900 - Sundry/Miscellaneous 500 500 Miscellaneous expenses 100.03.51405.531900 500 500 54106 - Property Tax Offset 0 0 411100 - General Property Taxes 3,939,052 3,939,052 Property Tax Credit from Sales Tax 100.03.54106.411100 3,939,052 3,939,052 492909 - Transfer In - Sales Tax Fund (3,939,052) (3,939,052) 2026 Budget 100.03.54106.492909 (3,835,494) (3,835,494) CPI Increase for 2.7% 100.03.54106.492909 (103,558) (103,558) 55725 - Northern WI State Fair 0 0 411100 - General Property Taxes (54,000) (54,000) Property Tax Levy for the Northern Wisconsin State Fair per Contract 100.03.55725.411100 (54,000) (54,000) 579102 - Fair Contract 54,000 54,000 2027 Contribution for the Northern Wisconsin State Fair per Contract 100.03.55725.579102 54,000 54,000 04 - Department of Administration 0 0 51510 - Finance 0 0 411100 - General Property Taxes (476,081) (476,081) 2026 Property Tax Levy 100.04.51510.411100 (457,623) (457,623) Increase in PBB 100.04.51510.411100 (18,458) (18,458) 511100 - Salaries And Wages 280,727 280,727 Per PBB Report 100.04.51510.511100 280,727 280,727 515000 - Fringe Benefits 52,636 52,636 Per PBB Report 100.04.51510.515000 52,636 52,636 515400 - Health Insurance Benefit 93,852 93,852 Per PBB Report 100.04.51510.515400 93,852 93,852 521200 - Contracted Services 16,450 16,450 GASB Compliance Accounting Services for Leases & SBITAs 100.04.51510.521200 13,700 13,700 OPEB Audit with Key Benefits Concepts 100.04.51510.521200 2,750 2,750 521218 - Contracted Services-Direct Dep 800 800 Direct Deposit Fees for Payroll ACH Files 100.04.51510.521218 500 500 Positive Pay Bank Fees 100.04.51510.521218 300 300 Page 2 of 7 Page 61 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 522300 - Cell Phone Costs 450 450 Finance Director Stipend & MDM Devices Meraki Licenses 100.04.51510.522300 450 450 522500 - Telephone 325 325 5 lines for Department telephones 100.04.51510.522500 325 325 531000 - Office Supplies 800 800 Pens, pencils, file folders, binders, etc 100.04.51510.531000 800 800 531200 - Copies/printing 1,200 1,200 Print Management costs 100.04.51510.531200 1,200 1,200 531500 - Maintenance/Service Agreements 42,824 42,824 ACB Annual Maintenance 100.04.51510.531500 18,050 18,050 DHS Share of Springbrook & ACB Maintenance 100.04.51510.531500 (38,063) (38,063) Highway Share of Springbrook & ACB Maintenance 100.04.51510.531500 (38,063) (38,063) Springbrook Cloud Annal Maintenance 100.04.51510.531500 100,900 100,900 532400 - Memberships & Dues 1,375 1,375 American Payroll Association 100.04.51510.532400 325 325 GFOA 100.04.51510.532400 1,000 1,000 WGFOA 100.04.51510.532400 50 50 533000 - Travel 1,217 1,217 Travel costs for meetings, trainings, & conferences 100.04.51510.533000 1,217 1,217 533500 - Conventions & Meetings 2,800 2,800 Annual CEDC Meeting 100.04.51510.533500 50 50 APA Payroll YE Meeting 100.04.51510.533500 800 800 CLA Annual Conference 100.04.51510.533500 300 300 GFOA Trainings 100.04.51510.533500 450 450 Springbrook Annual conference & user group meetings 100.04.51510.533500 1,200 1,200 595000 - Expenditure Transfer (19,375) (19,375) Transfer for Health Ins Administration by Finance 100.04.51510.595000 (19,375) (19,375) 51512 - Independent Auditing 0 0 411100 - General Property Taxes (37,061) (37,061) 2026 Property Tax Levy 100.04.51512.411100 (37,061) (37,061) 521300 - Accounting & Auditing Services 37,061 37,061 Page 3 of 7 Page 62 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Additional Misc audit cost 100.04.51512.521300 5,125 5,125 ADRC Allocation for Audit 100.04.51512.521300 (1,213) (1,213) Aging Allocation for Audit 100.04.51512.521300 (1,213) (1,213) Child Support Allocation for Audit 100.04.51512.521300 (2,021) (2,021) CJS Allocation for Audit 100.04.51512.521300 (809) (809) CVW Allocation for Audit 100.04.51512.521300 (566) (566) Emergency Mgmt Allocation for Audit 100.04.51512.521300 (808) (808) Highway Allocation for Audit 100.04.51512.521300 (8,085) (8,085) Human Services Allocation for Audit 100.04.51512.521300 (29,551) (29,551) LCFM Allocation for Audit 100.04.51512.521300 (1,010) (1,010) P&Z Allocation for Audit 100.04.51512.521300 (404) (404) Public Health Allocation for Audit 100.04.51512.521300 (3,234) (3,234) Total Estimated 2026 Audit Costs performed in 2027 100.04.51512.521300 80,850 80,850 51513 - Special Accounting 0 0 411100 - General Property Taxes (10,000) (10,000) 2026 Property Tax Levy 100.04.51513.411100 (10,000) (10,000) 521301 - Indirect Costs 10,000 10,000 Independent Indirect Cost Audit (DSN) 100.04.51513.521301 10,000 10,000 59810 - Budget Adjustments To General 0 0 411100 - General Property Taxes (225,000) (225,000) 2026 Property Tax Levy for Annual Employee Wage Adjustments 100.04.59810.411100 (225,000) (225,000) 511100 - Salaries And Wages 225,000 225,000 7/1/27 Annual Employee Wage Adjustments with Levy funding 100.04.59810.511100 225,000 225,000 42 - Housing Authority 0 0 56510 - Housing Authority 0 0 411100 - General Property Taxes (1,150) (1,150) Property Tax Levy for Housing Authority Commission Meetings 100.42.56510.411100 (1,150) (1,150) 530000 - Program Expenditures 1,150 1,150 Housing Authority Commission Meetings Reimbursement 100.42.56510.530000 1,150 1,150 213 - Housing CDBG Revolving Loans 0 0 42 - Housing Authority 0 0 Page 4 of 7 Page 63 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 56511 - Housing CDBG - Chippewa Co 0 0 486010 - Loan Principal Payment (100,000) (100,000) Loan Principal payments from individuals 213.42.56511.486010 (100,000) (100,000) 530000 - Program Expenditures 100,000 100,000 Payments to the state 213.42.56511.530000 100,000 100,000 56512 - Housing CDBG - Regional 2013 0 0 435115 - State Aid - Housing Authority (1,500,000) (1,500,000) State Grants for Regional CDBG expires 12/31/2028 213.42.56512.435115 (1,500,000) (1,500,000) 486010 - Loan Principal Payment (400,000) (400,000) Loan Principal Payments from individuals 213.42.56512.486010 (400,000) (400,000) 486020 - Loan Interest Income (150) (150) Interest income from working checking accounts - Regions CDBG 213.42.56512.486020 (150) (150) 521249 - Administration Exp of CDBG 275,150 275,150 HA administration cost - 17% of grant dollars requested 213.42.56512.521249 255,000 255,000 RLF program admin cost - 3 year average not including !&% HA admin cost 213.42.56512.521249 20,150 20,150 530000 - Program Expenditures 1,279,650 1,279,650 Payments to contractors, etc for individuals for improvements, etc 213.42.56512.530000 1,279,650 1,279,650 571200 - CDBG Granted Relief 345,350 345,350 Granted relief to clients for lead abatement, etc as required by the State 213.42.56512.571200 345,350 345,350 230 - Sales Tax Property Tax Relief 0 0 03 - General County 0 0 59305 - Sales Tax Property Tax Relief 0 0 412200 - County Sales Tax Revenue (9,111,976) (9,111,976) Actual 2025 Sales Tax Revenues 230.03.59305.412200 (9,111,976) (9,111,976) 481000 - Interest Income (3,009) (3,009) Estimated Interest Revenues 230.03.59305.481000 (3,009) (3,009) 493000 - Fund Balance Applied (819,932) (819,932) Fund Balance needed for 2027 230.03.59305.493000 (819,932) (819,932) 592900 - Transfer Out - For Property Ta 3,939,052 3,939,052 12/2025 CPI index 2.7% (3,835,494 x 2.7% = 103,558) 230.03.59305.592900 103,558 103,558 2026 Budget Property Tax Credit 230.03.59305.592900 3,835,494 3,835,494 Page 5 of 7 Page 64 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 592901 - Transfer Out-Highway Fund 2,700,000 2,700,000 Highway & Bridges Construction per 2027-2031 CIP Plan (Res 17-26) 230.03.59305.592901 2,700,000 2,700,000 592902 - Transfer Out-Facilities Proj 315,000 315,000 Courthouse & Law Enforcement Center Exterior Repairs & Cleaning per 2027-2031 CIP Plan (Res 16-26) 230.03.59305.592902 175,000 175,000 Jail & Sheriff Fire System Replacement - Phase I - Design per 2027-2031 CIP Plan (Res 16-26) 230.03.59305.592902 50,000 50,000 Variable Frequency Drive (VFD) Replacement (7units) per 2027-2031 CIP Plan (Res 16-26) 230.03.59305.592902 90,000 90,000 592906 - Transfer Out-Sheriff Capital I 364,850 364,850 Body worn camera replacement per 2027-2031 CIP Plan ( Res 20-26) 230.03.59305.592906 165,600 165,600 Duty Weapon Glock Refresh (50 Weapons) per 2027-2031 CIP Plan ( Res 20-26) 230.03.59305.592906 68,000 68,000 Evidence Storage Room Upgrade & New Telecom Cameras per 2027-2031 CIP Plan ( Res 20-26) 230.03.59305.592906 65,250 65,250 Sheriff's Office Equipment per 2027-2031 CIP Plan ( Res 20-26) 230.03.59305.592906 66,000 66,000 592908 - Transfer Out-Park Improvement 60,000 60,000 Parks Master Plan Implementation per 2027-2031 CIP Plan (Res 16-26) 230.03.59305.592908 60,000 60,000 592910 - Transfer Out - Debt Service Fu 1,788,125 1,788,125 Debt Service Principal & Interest Payment for 2018 CIP Bonding (Res 14-26) 230.03.59305.592910 944,800 944,800 Debt Service Principal & Interest Payment for 2020 CIP Bonding (Res 14-26) 230.03.59305.592910 253,675 253,675 Debt Service Principal & Interest Payment for 2022 CIP Bonding (Res 14-26) 230.03.59305.592910 364,400 364,400 Debt Service Principal & Interest Payment for 2024 CIP Bonding (Res 14-26) 230.03.59305.592910 225,250 225,250 592912 - Transfer Out - Computer Pool F 245,000 245,000 Replacement equipment for End Users & Data Center per 2027-2031 CIP Plan ( Res 18-26) 230.03.59305.592912 245,000 245,000 592913 - Transfer Out - Vehicle Pool Fu 340,000 340,000 Non-Highway Fleet Vehicle Program Purchases per 2027-2031 CIP Plan (Res 17-26) 230.03.59305.592913 340,000 340,000 592914 - Transfer Out - Airport Debt/Co 132,890 132,890 Airport Contract Eau Claire County (Res 15-26) current contract ends 2028 230.03.59305.592914 132,890 132,890 592919 - Transfer-Courthouse Security 50,000 50,000 Security Camera Replacement - Year 1 of 3 per 2027-2031 CIP Plan (Res 18-26) 230.03.59305.592919 50,000 50,000 233 - Opioid Abatement Account (0) (0) 03 - General County (0) (0) 56731 - Opioid Abatement Account (0) (0) 484010 - Opioid Abatement Revenues (161,432) (161,432) Estimated 2027 payment from Distributors 233.03.56731.484010 (58,671) (58,671) Page 6 of 7 Page 65 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Estimated 2027 Payment from Retailers portion to fund Approved Requests 233.03.56731.484010 (102,761) (102,761) 521226 - AODA Services 29,432 29,432 AODA Class of Inmates - Sheriff Jail 233.03.56731.521226 29,432 29,432 521229 - Peer Counseling 50,000 50,000 Peer Support - Recovery Coach for MWR 233.03.56731.521229 50,000 50,000 521238 - Reentry Services 7,000 7,000 Expansion of Reentry Program - CJS 233.03.56731.521238 7,000 7,000 521280 - Overdose Fatality Review 45,000 45,000 Expanding Overdose Fatality Review Team Recommendations to Include Harm Reduction Programming 233.03.56731.521280 45,000 45,000 530000 - Program Expenditures 20,000 20,000 Community Sharps Disposal Program 233.03.56731.530000 20,000 20,000 533500 - Conventions & Meetings 10,000 10,000 Additional conventions & meetings placeholder 233.03.56731.533500 4,000 4,000 Peer Support Training Converence for Sheriff's Dept 233.03.56731.533500 6,000 6,000 705 - Section 125 Payroll Deduction 0 0 05 - Insurances 0 0 51939 - Section 125 Payroll Deduction 0 0 411100 - General Property Taxes (6,000) (6,000) Property tax levy for admin expense of flexible spending plans 705.05.51939.411100 (6,000) (6,000) 474020 - Rev from Employees/Plan Change (320,000) (320,000) Estimated Employee contributions to flexible spending plans 705.05.51939.474020 (320,000) (320,000) 521102 - Section 125 Claims Paid 320,000 320,000 Estimated claims to be paid by TPA for Employee claims 705.05.51939.521102 320,000 320,000 521900 - Administration Expense 6,000 6,000 Admin expenses for TPA 705.05.51939.521900 6,000 6,000 Page 7 of 7 Page 66 of 142 County of Chippewa* Finance (Executive Committee) - Tax Levy 2027 DH Requested Budget Department 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total 6,644,727 6,991,069 7,076,169 51405 - General Revenues 03 - General County 3,857,322 3,946,409 3,946,409 Total 51405 - General Revenues 3,857,322 3,946,409 3,946,409 51510 - Finance 04 - Department of Administration (441,574) (457,623) (476,081) Total 51510 - Finance (441,574) (457,623) (476,081) 51512 - Independent Auditing 04 - Department of Administration (37,061) (37,061) (37,061) Total 51512 - Independent Auditing (37,061) (37,061) (37,061) 51513 - Special Accounting 04 - Department of Administration (10,000) (10,000) (10,000) Total 51513 - Special Accounting (10,000) (10,000) (10,000) 51939 - Section 125 Payroll Deduction 04 - Department of Administration 0 0 0 05 - Insurances (6,000) (6,000) (6,000) Total 51939 - Section 125 Payroll Deduction (6,000) (6,000) (6,000) 54106 - Property Tax Offset 03 - General County 3,562,190 3,835,494 3,939,052 Total 54106 - Property Tax Offset 3,562,190 3,835,494 3,939,052 55725 - Northern WI State Fair 03 - General County (54,000) (54,000) (54,000) Total 55725 - Northern WI State Fair (54,000) (54,000) (54,000) 56510 - Housing Authority 42 - Housing Authority (1,150) (1,150) (1,150) Total 56510 - Housing Authority (1,150) (1,150) (1,150) 59305 - Sales Tax Property Tax Relief 03 - General County 0 0 0 Total 59305 - Sales Tax Property Tax Relief 0 0 0 59810 - Budget Adjustments To General 04 - Department of Administration (225,000) (225,000) (225,000) *Report Contains Filters Page 67 of 142 Department 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Total 59810 - Budget Adjustments To General (225,000) (225,000) (225,000) 59999 - Contingency Fund Expenditures 03 - General County 0 0 0 Total 59999 - Contingency Fund Expenditures 0 0 0 *Report Contains Filters Page 68 of 142 County of Chippewa* Finance (CA) - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 1,684,443 0 (98,296) (3,608,654) 0 100 - General Fund 0 (3,305) 0 (3,155) 0 0 02 - County Board 0 (3,305) 0 (3,155) 0 0 57730 - Environmental Site Assessment 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 411100 - General Property Taxes 0 0 0 0 0 0 435102 - State Aid-PECFA For ESA 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 500099 - Non-Lapsing Funds 0 0 0 0 0 0 530000 - Program Expenditures 0 0 0 0 0 0 57731 - Environmental Impact Fee 0 (3,305) 0 (3,155) 0 0 Revenue (3,305) (3,305) (3,155) (3,155) (3,155) (3,005) 411100 - General Property Taxes 0 0 0 0 0 0 435101 - St Aid-Environmental Impact Fe (3,305) (3,305) (3,155) (3,155) (3,155) (3,005) 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 3,305 0 3,155 0 3,155 3,005 500099 - Non-Lapsing Funds 0 0 0 0 0 0 530000 - Program Expenditures 3,305 0 3,155 0 3,155 3,005 592999 - Transfer Out 0 0 0 0 0 0 595000 - Expenditure Transfer 0 0 0 0 0 0 207 - Recovery & Wellness Center 0 0 0 0 0 0 92 - Recovery & Wellness Center 0 0 0 0 0 0 51606 - Chipp County Shelter Care Oper 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 411100 - General Property Taxes 0 0 0 0 0 0 482010 - Rental/Lease Income 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Page 1 of 5 Page 69 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Expense 0 0 0 0 0 0 500099 - Non-Lapsing Funds 0 0 0 0 0 0 521200 - Contracted Services 0 0 0 0 0 0 522100 - Sewer & Water 0 0 0 0 0 0 522400 - Gas 0 0 0 0 0 0 522500 - Telephone 0 0 0 0 0 0 522600 - Electric 0 0 0 0 0 0 530000 - Program Expenditures 0 0 0 0 0 0 581000 - Capital Equipment > $10,000 0 0 0 0 0 0 595000 - Expenditure Transfer 0 0 0 0 0 0 306 - Debt Service-Unfunded Liabilit 0 (42,198) 0 (15,431) (15,431) 0 01 - Debt Service 0 (42,198) 0 (15,431) (15,431) 0 58120 - Sick Leave/Vacation Expenditur 0 (42,198) 0 (15,431) (15,431) 0 Revenue 0 (42,198) 0 (15,431) (15,431) 0 411100 - General Property Taxes 0 0 0 0 0 0 481000 - Interest Income 0 (42,198) 0 (15,431) (15,431) 0 492109 - Transfer In - General Fund 0 0 0 0 0 0 492999 - Transfer In - Other Funds 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 500099 - Non-Lapsing Funds 0 0 0 0 0 0 519105 - Sick Leave/Vacation Expenditur 0 0 0 0 0 0 519106 - Highway PTO Conv Pay Out 0 0 0 0 0 0 519107 - Sheriff PTO Conv Pay Out 0 0 0 0 0 0 519108 - Courthouse PTO Conv Pay Out 0 0 0 0 0 0 592999 - Transfer Out 0 0 0 0 0 0 315 - Debt Service-2019 CIP Bonds 0 0 0 (36,300) (36,300) 0 01 - Debt Service 0 0 0 (36,300) (36,300) 0 58015 - 2019 CIP Bonds 0 0 0 (36,300) (36,300) 0 Revenue (943,200) (943,200) (944,700) (944,700) (944,700) (944,800) 491100 - Bond Proceeds 0 0 0 0 0 0 491500 - Premium on Debt 0 0 0 0 0 0 492909 - Transfer In - Sales Tax Fund (943,200) (943,200) (944,700) (944,700) (944,700) (944,800) Page 2 of 5 Page 70 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 492999 - Transfer In - Other Funds 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 943,200 943,200 944,700 908,400 908,400 944,800 562000 - Interest Payments 123,200 123,200 89,700 53,400 53,400 54,800 562100 - Principal Payments 820,000 820,000 855,000 855,000 855,000 890,000 562300 - Debt Issue Cost 0 0 0 0 0 0 316 - Debt Service-2021 CIP Bonds 0 0 0 (6,175) 0 0 01 - Debt Service 0 0 0 (6,175) 0 0 58016 - 2021 CIP Bonds 0 0 0 (6,175) 0 0 Revenue (252,850) (252,850) (250,875) (250,875) (250,875) (253,675) 491100 - Bond Proceeds 0 0 0 0 0 0 491500 - Premium on Debt 0 0 0 0 0 0 492909 - Transfer In - Sales Tax Fund (252,850) (252,850) (250,875) (250,875) (250,875) (253,675) 492999 - Transfer In - Other Funds 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 252,850 252,850 250,875 244,700 250,875 253,675 562000 - Interest Payments 22,850 22,850 15,875 9,700 15,875 8,675 562100 - Principal Payments 230,000 230,000 235,000 235,000 235,000 245,000 562300 - Debt Issue Cost 0 0 0 0 0 0 592999 - Transfer Out 0 0 0 0 0 0 317 - Debt Service-2023 CIP Bonds 0 0 0 (30,300) 0 0 01 - Debt Service 0 0 0 (30,300) 0 0 58017 - 2023 CIP Bonds 0 0 0 (30,300) 0 0 Revenue (391,000) (391,000) (422,700) (422,700) (422,700) (364,400) 491100 - Bond Proceeds 0 0 0 0 0 0 492909 - Transfer In - Sales Tax Fund (391,000) (391,000) (422,700) (422,700) (422,700) (364,400) 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 391,000 391,000 422,700 392,400 422,700 364,400 562000 - Interest Payments 81,000 81,000 67,700 37,400 67,700 54,400 562100 - Principal Payments 310,000 310,000 355,000 355,000 355,000 310,000 318 - Debt Service-2025 CIP Bonds 0 133,083 0 22,847 0 0 01 - Debt Service 0 133,083 0 22,847 0 0 58018 - 2025 CIP Bonds 0 133,083 0 22,847 0 0 Page 3 of 5 Page 71 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Revenue (643,084) (510,000) (573,625) (486,903) (573,625) (225,250) 491100 - Bond Proceeds 0 0 0 0 0 0 491500 - Premium on Debt 0 0 0 0 0 0 492909 - Transfer In - Sales Tax Fund (510,000) (510,000) (486,903) (486,903) (486,903) (225,250) 492999 - Transfer In - Other Funds 0 0 0 0 0 0 493000 - Fund Balance Applied (133,084) 0 (86,722) 0 (86,722) 0 Expense 643,084 643,083 573,625 509,750 573,625 225,250 562000 - Interest Payments 133,084 133,083 138,625 74,750 138,625 125,250 562100 - Principal Payments 510,000 510,000 435,000 435,000 435,000 100,000 562300 - Debt Issue Cost 0 0 0 0 0 0 416 - Capital Project - 2021 CIP 0 0 0 0 0 0 01 - Debt Service 0 0 0 0 0 0 57016 - 2021 CIP Bond 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 491100 - Bond Proceeds 0 0 0 0 0 0 491500 - Premium on Debt 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 562300 - Debt Issue Cost 0 0 0 0 0 0 592999 - Transfer Out 0 0 0 0 0 0 417 - Capital Project - 2023 CIP 0 0 0 0 0 0 01 - Debt Service 0 0 0 0 0 0 57017 - 2023 CIP Bond 0 0 0 0 0 0 Revenue 0 0 0 0 0 0 493000 - Fund Balance Applied 0 0 0 0 0 0 Expense 0 0 0 0 0 0 592999 - Transfer Out 0 0 0 0 0 0 418 - Capital Project - 2025 CIP 0 1,596,863 0 (29,782) (3,556,923) 0 01 - Debt Service 0 1,596,863 0 (29,782) (3,556,923) 0 57018 - 2025 CIP Bond 0 1,596,863 0 (29,782) (3,556,923) 0 Revenue (1,750,000) (153,137) (1,750,000) (29,782) (1,806,923) 0 481000 - Interest Income 0 (153,137) 0 (29,782) (56,923) 0 491100 - Bond Proceeds 0 0 0 0 0 0 Page 4 of 5 Page 72 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 491500 - Premium on Debt 0 0 0 0 0 0 493000 - Fund Balance Applied (1,750,000) 0 (1,750,000) 0 (1,750,000) 0 Expense 1,750,000 1,750,000 1,750,000 0 (1,750,000) 0 562300 - Debt Issue Cost 0 0 0 0 0 0 592999 - Transfer Out 1,750,000 1,750,000 1,750,000 0 (1,750,000) 0 Page 5 of 5 Page 73 of 142 County of Chippewa* Finance (CA) - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 02 - County Board 0 0 57731 - Environmental Impact Fee 0 0 435101 - St Aid-Environmental Impact Fe (3,005) (3,005) Annual Enviromental Impact Fee for hosting a portion of the Arrowhead-Weston Transmission Line (Paymnents decrease each year)100.02.57731.435101 (3,005) (3,005) 530000 - Program Expenditures 3,005 3,005 Allowable projects for the restricted funding 100.02.57731.530000 3,005 3,005 315 - Debt Service-2019 CIP Bonds 0 0 01 - Debt Service 0 0 58015 - 2019 CIP Bonds 0 0 492909 - Transfer In - Sales Tax Fund (944,800) (944,800) Debt Service Principal & Interest payments for 2018 CIP Bond (Res 14-26) 315.01.58015.492909 (944,800) (944,800) 562000 - Interest Payments 54,800 54,800 2/1/26 Interest Payment 315.01.58015.562000 36,300 36,300 8/1/27 Interest Payment 315.01.58015.562000 18,500 18,500 562100 - Principal Payments 890,000 890,000 2/1/27 Principal Payment 315.01.58015.562100 890,000 890,000 316 - Debt Service-2021 CIP Bonds 0 0 01 - Debt Service 0 0 58016 - 2021 CIP Bonds 0 0 492909 - Transfer In - Sales Tax Fund (253,675) (253,675) Debt Service Principal & Interest Payments for 2020 CIP Bonding (Res 14-26) 316.01.58016.492909 (253,675) (253,675) 562000 - Interest Payments 8,675 8,675 2/1/27 Interest Payment 316.01.58016.562000 6,175 6,175 Page 1 of 2 Page 74 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 8/1/27 Interest Payment 316.01.58016.562000 2,500 2,500 562100 - Principal Payments 245,000 245,000 2/1/27 Principal Payment 316.01.58016.562100 245,000 245,000 317 - Debt Service-2023 CIP Bonds 0 0 01 - Debt Service 0 0 58017 - 2023 CIP Bonds 0 0 492909 - Transfer In - Sales Tax Fund (364,400) (364,400) Debt Service Principal & Interest Payments for 2022 (Res14-26) 317.01.58017.492909 (364,400) (364,400) 562000 - Interest Payments 54,400 54,400 2/1/27 Interest payment 317.01.58017.562000 30,300 30,300 8/1/27 Interest payment 317.01.58017.562000 24,100 24,100 562100 - Principal Payments 310,000 310,000 2/1/27 Principal Payment 317.01.58017.562100 310,000 310,000 318 - Debt Service-2025 CIP Bonds 0 0 01 - Debt Service 0 0 58018 - 2025 CIP Bonds 0 0 492909 - Transfer In - Sales Tax Fund (225,250) (225,250) Debt Service Principal & Interest Payments for 2027 CIP Bonding (Res 14-26) 318.01.58018.492909 (225,250) (225,250) 562000 - Interest Payments 125,250 125,250 2/1/27 Interest Payment 318.01.58018.562000 63,875 63,875 8/1/26 Interest Payment 318.01.58018.562000 61,375 61,375 562100 - Principal Payments 100,000 100,000 2/1/27 Principal Payment 318.01.58018.562100 100,000 100,000 Page 2 of 2 Page 75 of 142 711 N. Bridge Street, Room 100 HumanResources@chippewacountywi.gov Ph: (715) 726-7969 Chippewa Falls, WI 54729 Fx: (715) 726-4585 Department of Administration Human Resources Division July 14, 2026 TO: Administrator Albarado FROM: Jessica McDonald RE: 2027 Human Resources Division Budget Documents The Human Resources Division has five budget accounts and below is a short summary of the changes (if any) to each of the budgets from 2026 to 2027. Outside of adding more detail to line items, much of the budget remains the same from 2026. Human Resources: The most significant change is wages and benefits. The following line items had slight movement: • Office Supplies (Decrease) • Maintenance Service Agreement (Increase to NeoGov Annual Fee) • Advertising (Decrease) • Conventions & Meeting (Decrease) HRA Administration: This account is for the fees associated with the HRA accounts that were provided to employees when the County went from vacation/sick time to PTO over 10 years ago. As employees or past employees use up their HRA balances, this fee will go away eventually. Employee Health Program: 2027 will be the second year for employee health insurance premium contributions. There was no change in premiums for employees in the 2027 budget. Workers’ Compensation: This account is funded by charging 3.5% to the County departments. The following line items had a slight movement: • Payment to Individuals (Decrease) • Legal Services (Increase in Appeals) • Maintenance Servies Agreements (Increase to Local Gov U Annual Fee) • Insurance Premiums (Stop Loss and WMMIC TPA Fees) Self-Funded Health Insurance: There is a meeting scheduled with the Broker to review utilization and discuss renewal planning. Utilization rates for Amplify, DPT, and ReforMed have been positive, with firm data available soon. Respectfully Submitted, Jessica McDonald Human Resources Director Page 76 of 142 County of Chippewa* HR - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 55,055 0 (175,512) (402,988) 0 100 - General Fund 0 (37,421) 0 (201,342) (31,741) 0 51430 - Human Resources 0 (31,417) 0 (187,152) (26,041) 0 Revenue -388,629 (388,710) (406,850) (406,850) (406,850) (417,844) 411100 - General Property Taxes -388,629 (388,629) (406,850) (406,850) (406,850) (417,844) 473500 - Revenue From RWC 0 (81) 0 0 0 0 Expense 388,629 357,293 406,850 219,698 380,809 417,844 511100 - Salaries And Wages 296,741 301,127 312,747 141,753 312,747 312,430 515000 - Fringe Benefits 54,749 55,038 57,854 19,667 57,854 58,577 515400 - Health Insurance Benefit 80,466 75,681 84,682 41,848 84,682 99,981 521200 - Contracted Services 3,500 468 3,500 0 1,500 3,500 522300 - Cell Phone Costs 550 553 550 120 400 550 522500 - Telephone 500 403 500 261 500 500 525700 - Testing 5,000 139 5,000 1,945 5,000 5,000 531000 - Office Supplies 1,500 857 1,500 87 900 1,000 531100 - Postage 500 335 500 226 400 500 531200 - Copies/printing 2,079 4,192 2,079 982 3,500 2,079 531500 - Maintenance/Service Agreements 10,000 9,915 10,000 10,708 10,708 11,800 532400 - Memberships & Dues 1,000 255 1,000 697 800 1,000 532600 - Advertising 17,300 4,825 17,300 1,235 3,000 15,422 533000 - Travel 1,000 199 1,000 0 200 1,000 533500 - Conventions & Meetings 5,420 982 5,420 169 600 5,000 573100 - Employee Assistance/Appreciati 15,200 9,200 15,200 0 10,000 14,700 595000 - Expenditure Transfer -106,876 (106,876) (111,982) 0 (111,982) (115,195) 51434 - HRA Administration 0 (180) 0 (360) 0 0 Revenue -600 (600) (500) (500) (500) (500) 411100 - General Property Taxes -600 (600) (500) (500) (500) (500) Expense 600 420 500 140 500 500 Page 1 of 3 Page 77 of 142 County of Chippewa* HR - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 55,055 0 (175,512) (402,988) 0 551025 - PTO Conversion HRA Admin Fees 600 420 500 140 500 500 51934 - Employee Health Program 0 (5,824) 0 (13,829) (5,700) 0 Revenue -62,500 (66,174) (62,500) (38,750) (62,500) (62,500) 411100 - General Property Taxes -15,000 (15,000) (15,000) (15,000) (15,000) (15,000) 474010 - Premium Revenues -47,500 (51,174) (47,500) (23,750) (47,500) (47,500) Expense 62,500 60,350 62,500 24,921 56,800 62,500 521200 - Contracted Services 23,000 21,980 23,000 10,392 20,800 23,000 551010 - HDHP-HRA 24,000 23,564 24,000 12,072 24,000 24,000 551020 - Health Program Expenses 6,000 6,271 6,000 1,049 6,000 6,000 551030 - Wellness Initiatives 9,500 8,536 9,500 1,409 6,000 9,500 702 - Workers Comp Insurance 0 (164,300) 0 (269,486) (371,247) 0 51933 - Workmens Compensation Insuranc 0 (164,300) 0 (269,486) (371,247) 0 Revenue -993,046 (1,163,136) (1,046,822) (594,874) (1,080,498) (1,058,936) 474000 - Revenues From Local Department -987,046 (978,707) (1,040,822) (474,382) (950,000) (1,052,936) 481000 - Interest Income -6,000 (26,489) (6,000) (10,317) (20,322) (6,000) 484000 - Insurance Recoveries 0 (157,940) 0 (110,176) (110,176) 0 Expense 993,046 998,836 1,046,822 325,388 709,251 1,058,936 511100 - Salaries And Wages 10,000 0 10,000 0 10,000 10,000 514020 - Safety Program Expenditures 37,000 (6,876) 37,000 0 37,000 37,000 514030 - All Employee Training/Safety 21,500 10,527 26,500 3,553 15,000 26,500 515000 - Fringe Benefits 2,000 0 2,000 0 2,000 2,000 515610 - Payment To Individuals 705,220 299,850 713,790 198,925 400,000 699,691 521107 - Adjustment for YE IBNR 0 (477,703) 0 0 0 0 521200 - Contracted Services 65,300 55,569 81,300 58,728 60,000 81,300 521218 - Contracted Services-Direct Dep 0 20 0 25 25 0 521230 - Legal Services 13,000 42,520 25,000 45,194 45,194 45,000 531000 - Office Supplies 2,000 1,362 2,000 49 1,300 2,000 531200 - Copies/printing 150 294 250 91 200 250 Page 2 of 3 Page 78 of 142 County of Chippewa* HR - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 55,055 0 (175,512) (402,988) 0 531400 - Equipment < $10,000 5,000 1,851 5,000 512 2,000 5,000 531500 - Maintenance/Service Agreements 16,000 11,076 17,000 3,818 12,000 20,000 532400 - Memberships & Dues 750 299 750 0 300 750 533000 - Travel 700 0 700 0 0 700 533500 - Conventions & Meetings 2,300 159 2,300 0 1,000 2,300 551000 - Insurance Premiums 59,000 57,560 65,000 14,493 65,000 65,000 554200 - Amortization Expense 0 9,594 0 0 0 0 562250 - Interest - SBITAs 0 341 0 0 0 0 592999 - Transfer Out 0 939,266 0 0 0 0 595000 - Expenditure Transfer 53,126 53,126 58,232 0 58,232 61,445 703 - Self-Funded Health Insurance 0 256,776 0 295,316 0 0 51935 - Self-Funded Health Insurance 0 256,776 0 295,316 0 0 Revenue -8,704,280 (10,326,072) (9,264,088) (4,418,425) (9,930,979) (10,808,196) 411100 - General Property Taxes -65,000 (65,000) (65,000) (65,000) (65,000) (65,000) 474000 - Revenues From Local Department -8,343,621 (7,778,959) (8,669,088) (3,519,544) (8,450,000) (9,150,896) 474020 - Rev from Employees/Plan Change -15,659 (55,778) 0 (247,354) (495,000) (615,800) 474040 - Rebates -250,000 (1,340,754) (500,000) (552,537) (860,979) (946,500) 481000 - Interest Income -30,000 (85,581) (30,000) (33,991) (60,000) (30,000) 492109 - Transfer In - General Fund 0 (1,000,000) 0 0 0 0 Expense 8,704,280 10,582,849 9,264,088 4,713,741 9,930,979 10,808,196 521100 - Insurance Claims Paid 4,240,780 5,633,601 4,801,588 2,675,807 5,131,479 5,840,696 521106 - Prescription Claims 1,700,000 1,813,752 1,700,000 692,123 1,700,000 1,750,000 521108 - Offsite Clinic Expense 600,000 640,692 600,000 300,918 602,000 650,000 521900 - Administration Expense 25,000 25,532 25,000 8,944 25,000 25,000 551000 - Insurance Premiums 1,485,000 1,897,396 1,485,000 813,573 1,935,000 1,950,000 551010 - HDHP-HRA 561,000 479,375 560,000 222,375 445,000 500,000 595000 - Expenditure Transfer 92,500 92,500 92,500 0 92,500 92,500 Page 3 of 3 Page 79 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 04 - Department of Administration 0 0 51430 - Human Resources 0 0 411100 - General Property Taxes (417,844) (417,844) 2026 General Property Tax 100.04.51430.411100 (406,850) (406,850) 2027 Change in PBB (70%) 100.04.51430.411100 (10,994) (10,994) 511100 - Salaries And Wages 312,430 312,430 Per PBB 100.04.51430.511100 312,430 312,430 515000 - Fringe Benefits 58,577 58,577 Per PBB 100.04.51430.515000 58,577 58,577 515400 - Health Insurance Benefit 99,981 99,981 Per PBB 100.04.51430.515400 99,981 99,981 521200 - Contracted Services 3,500 3,500 Compensation System (Consulting Fees) 100.04.51430.521200 2,000 2,000 Grievance/Arbitration Fees 100.04.51430.521200 1,000 1,000 Survey Monkey Fees (Exit Interview, Onboarding/Stay/Wellness Surveys & Others) 100.04.51430.521200 500 500 522300 - Cell Phone Costs 550 550 Cell Phone Stipend ($35/mo Director & $10/mo HRG-Safety/Security) 100.04.51430.522300 550 550 522500 - Telephone 500 500 6 lines x $58 = $348 + long distance & other phone charges 100.04.51430.522500 500 500 525700 - Testing 5,000 5,000 Pre-employment testing, in/out state BIDs & Drug/Alcohol Clearing House fees 100.04.51430.525700 5,000 5,000 531000 - Office Supplies 1,000 1,000 Office Supplies 100.04.51430.531000 1,000 1,000 Page 1 of 7 Page 80 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 531100 - Postage 500 500 Postage 100.04.51430.531100 500 500 531200 - Copies/printing 2,079 2,079 Print Mgmt Program 100.04.51430.531200 2,079 2,079 531500 - Maintenance/Service Agreements 11,800 11,800 Applicant Tracking Software (NeoGov) 100.04.51430.531500 11,800 11,800 532400 - Memberships & Dues 1,000 1,000 VonBriesen Membership Fee 100.04.51430.532400 500 500 WACPD, Chamber, HRCI, SHRM, CVSHRM, WPELRA membership fees 100.04.51430.532400 500 500 532600 - Advertising 15,422 15,422 Association or job specific advertising fees 100.04.51430.532600 600 600 Canva - Advertising Tool 100.04.51430.532600 200 200 Craigslist Advertising 100.04.51430.532600 500 500 Facebook Advertising 100.04.51430.532600 5,000 5,000 Indeed Advertising 100.04.51430.532600 7,000 7,000 Job Fair fees & material costs 100.04.51430.532600 500 500 New advertising ideas (Careers & Beers, radio, etc) 100.04.51430.532600 1,122 1,122 Newspapers (Bloomer Advance, Thorp Courier, Chetek Alert, Etc) 100.04.51430.532600 500 500 533000 - Travel 1,000 1,000 Mileage and travel 100.04.51430.533000 1,000 1,000 533500 - Conventions & Meetings 5,000 5,000 Meetings, training, webinars, continuing education for HR staff 100.04.51430.533500 5,000 5,000 573100 - Employee Assistance/Appreciati 14,700 14,700 Employee Appreciation related expenses (SSS workgroup) 100.04.51430.573100 4,500 4,500 Gallup Engagement Survey Fee (every other year) 100.04.51430.573100 10,200 10,200 Page 2 of 7 Page 81 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 595000 - Expenditure Transfer (115,195) (115,195) Health Insr Program Staff Time from 703-05-51935-595000 (per Finance) 100.04.51430.595000 (53,750) (53,750) Workers Comp Program Staff Time from 702-05-51933-595000 (50% HRG salary/benefit) 100.04.51430.595000 (61,445) (61,445) 51434 - HRA Administration 0 0 411100 - General Property Taxes (500) (500) 2026 Property Tax Levy 100.04.51434.411100 (500) (500) 551025 - PTO Conversion HRA Admin Fees 500 500 PTO Conversion HRA Admin Fees 100.04.51434.551025 500 500 05 - Insurances 0 0 51934 - Employee Health Program 0 0 411100 - General Property Taxes (15,000) (15,000) 2026 Property Tax Levy 100.05.51934.411100 (15,000) (15,000) 474010 - Premium Revenues (47,500) (47,500) Ancillary portion of health insurance premium charged to departments (From Finance) 100.05.51934.474010 (47,500) (47,500) 521200 - Contracted Services 23,000 23,000 EAP fee (REALiving) 100.05.51934.521200 21,500 21,500 PH MOU for Wellness Workgroup (Nutrition Division) 100.05.51934.521200 1,500 1,500 551010 - HDHP-HRA 24,000 24,000 HRA TPA fees (Pelion) 100.05.51934.551010 24,000 24,000 551020 - Health Program Expenses 6,000 6,000 Annual PCORI fee due to ACA (Federal Excise Tax Return) 100.05.51934.551020 3,000 3,000 COBRA TPA fees (Flyte) & ancillary employee benefit fees 100.05.51934.551020 3,000 3,000 551030 - Wellness Initiatives 9,500 9,500 Other annual wellness supplies and/or events 100.05.51934.551030 4,500 4,500 Wellness & SSS Workgroup Holiday Luncheon 100.05.51934.551030 3,500 3,500 Page 3 of 7 Page 82 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 Wellness training (lunch & learn or training/speaker fees) 100.05.51934.551030 1,500 1,500 702 - Workers Comp Insurance 0 0 05 - Insurances 0 0 51933 - Workmens Compensation Insuranc 0 0 474000 - Revenues From Local Department (1,052,936) (1,052,936) Per PBB Report (3.5% of annual salaries charged to Departments) 702.05.51933.474000 (1,052,936) (1,052,936) 481000 - Interest Income (6,000) (6,000) Interest Income 702.05.51933.481000 (6,000) (6,000) 511100 - Salaries And Wages 10,000 10,000 Estimated wages for employees on light duty working outside their department 702.05.51933.511100 10,000 10,000 514020 - Safety Program Expenditures 37,000 37,000 Fit for duty assessements 702.05.51933.514020 5,000 5,000 Flu shots not covered by insurance 702.05.51933.514020 2,000 2,000 Health risk assessments 702.05.51933.514020 15,000 15,000 Misc Safety program starter fees 702.05.51933.514020 15,000 15,000 514030 - All Employee Training/Safety 26,500 26,500 Leadership Training 702.05.51933.514030 20,000 20,000 MLK Day Training 702.05.51933.514030 5,000 5,000 Safety workgroup / CVTC safety training 702.05.51933.514030 1,500 1,500 515000 - Fringe Benefits 2,000 2,000 Estimated fringe benefits for employees on light duty working outside their department 702.05.51933.515000 2,000 2,000 515610 - Payment To Individuals 699,691 699,691 Workers Comp claims & lost time paid to Employees 702.05.51933.515610 699,691 699,691 521200 - Contracted Services 81,300 81,300 Safety Consultant Fee (Keeping Safety SImple) HR pays 55% & Hwy pays 45% 702.05.51933.521200 55,000 55,000 Page 4 of 7 Page 83 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 Safety Consultant printing fees 702.05.51933.521200 300 300 Sheriff Office Mandatory Wellness Visits (Hakes Solutions & Ascent Consulting) 702.05.51933.521200 11,000 11,000 Trifecta (first report of injury - REALiving) 702.05.51933.521200 15,000 15,000 521230 - Legal Services 45,000 45,000 Legal fees related to Workers Comp claims 702.05.51933.521230 45,000 45,000 531000 - Office Supplies 2,000 2,000 Office Supplies related to safety/workers comp 702.05.51933.531000 2,000 2,000 531200 - Copies/printing 250 250 Print mgmt 702.05.51933.531200 250 250 531400 - Equipment < $10,000 5,000 5,000 Ergonomic & ADA accommodation supplies (foot rests, document trays, keyboard rests, etc) 702.05.51933.531400 5,000 5,000 531500 - Maintenance/Service Agreements 20,000 20,000 Hazardous Material Database annual fee (MSDS Online) 702.05.51933.531500 5,000 5,000 Learning Management System (LMS - Local Gov U) 702.05.51933.531500 15,000 15,000 532400 - Memberships & Dues 750 750 PRIMA, Chamber, SHRM, CV SHRM membership fee 702.05.51933.532400 750 750 533000 - Travel 700 700 Travel expenses when training 702.05.51933.533000 700 700 533500 - Conventions & Meetings 2,300 2,300 Safety, Workers Comp, ADA, FMLA, etc Training for HRG 702.05.51933.533500 2,300 2,300 551000 - Insurance Premiums 65,000 65,000 WC Insurance Excess Policy (stop loss) 702.05.51933.551000 50,000 50,000 WC TPA Services - WMMIC fees 702.05.51933.551000 15,000 15,000 595000 - Expenditure Transfer 61,445 61,445 WC Program staff time (505 of HRG salary transfer to 100-04-51430 702.05.51933.595000 61,445 61,445 Page 5 of 7 Page 84 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 703 - Self-Funded Health Insurance 0 0 05 - Insurances 0 0 51935 - Self-Funded Health Insurance 0 0 411100 - General Property Taxes (65,000) (65,000) 2026 Property Tax Levy 703.05.51935.411100 (65,000) (65,000) 474000 - Revenues From Local Department (9,150,896) (9,150,896) Per PBBs (minus $47,500 ancilliary for Wellness Budget) 703.05.51935.474000 (9,150,896) (9,150,896) 474020 - Rev from Employees/Plan Change (615,800) (615,800) COBRA / Retiree Payments 703.05.51935.474020 (20,000) (20,000) Estimated Employee Contributions 703.05.51935.474020 (595,800) (595,800) 474040 - Rebates (946,500) (946,500) Estimated Rx Rebates 703.05.51935.474040 (446,500) (446,500) Stop Loss Reimbursements 703.05.51935.474040 (500,000) (500,000) 481000 - Interest Income (30,000) (30,000) Estimated interest income 703.05.51935.481000 (30,000) (30,000) 521100 - Insurance Claims Paid 5,840,696 5,840,696 Estimated all other medical claims 703.05.51935.521100 4,690,696 4,690,696 Estimated Amplify claims & incentives 703.05.51935.521100 950,000 950,000 Estimated Dr PT claims 703.05.51935.521100 200,000 200,000 521106 - Prescription Claims 1,750,000 1,750,000 Estimated prescription costs 703.05.51935.521106 1,750,000 1,750,000 521108 - Offsite Clinic Expense 650,000 650,000 Primary Care Clinic (ReforMed) 703.05.51935.521108 650,000 650,000 521900 - Administration Expense 25,000 25,000 Care Navigation / Provider Network fees (Amplify) 703.05.51935.521900 18,000 18,000 Page 6 of 7 Page 85 of 142 County of Chippewa* HR - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 Checking Account reconciliation fees (AmeriBen) 703.05.51935.521900 7,000 7,000 551000 - Insurance Premiums 1,950,000 1,950,000 Organ Transplant Insurance Premiums 703.05.51935.551000 75,000 75,000 Stop Loss Insurance Premiums 703.05.51935.551000 1,875,000 1,875,000 551010 - HDHP-HRA 500,000 500,000 HRA Quarterly Deposits 703.05.51935.551010 500,000 500,000 595000 - Expenditure Transfer 92,500 92,500 Transfer to CA budget 100-04-51412 to offset staff time for benefit admin 703.05.51935.595000 19,375 19,375 Transfer to Finance budget 100-04-51510 to offset staff time for benefit admin 703.05.51935.595000 19,375 19,375 Transfer to HR budget 100-04-51430 to offset staff time for benefit admin 703.05.51935.595000 53,750 53,750 Page 7 of 7 Page 86 of 142 County of Chippewa* Fund Details For Period 2026 - December Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total (469,229) (487,350) (498,344) 51430 - Human Resources 100 - General Fund (388,629) (406,850) (417,844) Total 51430 - Human Resources (388,629) (406,850) (417,844) 51434 - HRA Administration 100 - General Fund (600) (500) (500) Total 51434 - HRA Administration (600) (500) (500) 51933 - Workmens Compensation Insuranc 702 - Workers Comp Insurance 0 0 0 Total 51933 - Workmens Compensation Insuranc 0 0 0 51934 - Employee Health Program 100 - General Fund (15,000) (15,000) (15,000) Total 51934 - Employee Health Program (15,000) (15,000) (15,000) 51935 - Self-Funded Health Insurance 703 - Self-Funded Health Insurance (65,000) (65,000) (65,000) Total 51935 - Self-Funded Health Insurance (65,000) (65,000) (65,000) Page 1 of 1 Page 87 of 142 711 N. Bridge Street, Room 110 informationtechnology@chippewacountywi.gov Ph: (715) 726-7891 Chippewa Falls, WI 54729 Fx: (715) 726-7896 Department of Administration Information Technology Division Andrew Bauer, Information Technology Director Information Technology Division 2027 Budget Summary Expenses: Maintenance contracts continue to make up the majority of the IT Division budget excluding wages and benefits. Each year it is a challenge to keep these costs from increasing, as most maintenance contracts increase at a set percentage year after year. During 2026, we continued to evaluate contracts and work with vendors on multi-year contracts to achieve cost saving and help reduce maintenance cost increases. Below is a list of systems that have had significant increases/decreases in maintenance costs from 2026 to 2027. Applications continue to move to subscription-based models and along with this comes very little control over cost increases as you must pay the subscription or you no longer have access to use that product. Description 2026 2027 Difference Microsoft Office 365 licenses $130,000 $147,183 $17,183 Mitel Phone System $17,430 $20,527 $3,097 Hyper-V management software (Azure local) $9,500 $5,000 -$4,500 Cisco network equipment smartnet $7,000 $2,500 -$4,500 Removal of Barracuda Spam filter $1,750 $0 -$1,750 Multifactor Authentication $2,500 $1,000 -$1,500 Text alert subscription $1,000 $300 -$700 Revenue: • City of Chippewa Falls revenue will increase by $10,000 in 2027 and then an additional $10,000 in 2028 – increases used for funding LTE position and contracted services to help with increased workload. • Revenue for the RWC decreases slightly • Revenue for County/Rock Fest will remain the same Tax Levy impact: This budget maintains a 0% increase to tax levy excluding increases from the Personnel Cost Report(PCR) and Benefit Cost Report(BCR). The estimated increase to tax levy from 2026 to 2027 is $17,815. Page 88 of 142 County of Chippewa* Information Technology - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 253,962 0 (814,881) (105,264) 0 100 - General Fund 0 253,962 0 (814,881) (105,264) 0 51460 - Information Technology 0 (63,996) 0 (664,960) (11,693) 0 Revenue -1,166,112 (1,167,314) (1,241,841) (1,190,497) (1,240,366) (1,271,081) 411100 - General Property Taxes -1,110,326 (1,110,326) (1,142,855) (1,142,855) (1,142,855) (1,160,670) 461014 - Information Systems Revenues -52,211 (54,704) (95,411) (47,456) (95,511) (107,411) 473500 - Revenue From RWC -3,575 (2,283) (3,575) (187) (2,000) (3,000) Expense 1,166,112 1,103,317 1,241,841 525,537 1,228,673 1,271,081 511100 - Salaries And Wages 564,924 576,881 621,321 263,575 605,000 621,062 515000 - Fringe Benefits 104,187 105,076 112,851 45,759 107,500 114,273 515400 - Health Insurance Benefit 176,568 165,998 174,888 87,699 174,888 191,856 521200 - Contracted Services 20,461 17,682 28,701 3,657 40,000 29,000 521401 - Software 0 200 0 0 0 0 521402 - Computer Expense 1,000 902 1,000 352 1,000 1,000 522300 - Cell Phone Costs 2,856 (6,314) 2,850 909 2,730 2,850 522500 - Telephone 1,000 9,258 1,000 100 1,000 1,000 531000 - Office Supplies 400 213 400 64 400 400 531100 - Postage 100 0 100 22 75 100 531200 - Copies/printing 500 224 500 143 350 500 531500 - Maintenance/Service Agreements 291,641 310,777 295,755 121,851 295,755 306,565 532400 - Memberships & Dues 175 175 175 175 175 175 533000 - Travel 1,500 843 1,500 299 1,000 1,500 533500 - Conventions & Meetings 8,000 4,671 8,000 932 6,000 8,000 553500 - SBITAs - Principal 0 23,218 0 0 0 0 562250 - Interest - SBITAs 0 713 0 0 0 0 595000 - Expenditure Transfer -7,200 (107,200) (7,200) 0 (7,200) (7,200) 51461 - Computer Outlay 0 317,958 0 (149,921) (93,571) 0 Revenue -239,545 (148,877) (262,038) (273,027) (300,704) (527,061) Page 1 of 2 Page 89 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 461014 - Information Systems Revenues -14,545 (14,545) (12,504) (6,382) (12,504) (12,061) 474200 - Print Mgmt Revenues 0 (34,279) 0 (21,645) (43,200) (10,000) 483010 - Sale Of County Property 0 (53) 0 0 0 0 492909 - Transfer In - Sales Tax Fund -100,000 (100,000) (245,000) (245,000) (245,000) (295,000) 493000 - Fund Balance Applied -125,000 0 (4,534) 0 0 (210,000) Expense 239,545 466,835 262,038 123,106 207,133 527,061 531400 - Equipment < $10,000 150,000 32,402 102,584 29,093 43,200 52,141 531500 - Maintenance/Service Agreements 9,920 9,920 9,920 0 9,920 9,920 581000 - Capital Equipment > $10,000 79,625 279,173 145,000 94,013 154,013 295,000 581017 - Courthouse/Jail Camera system 0 0 0 0 0 50,000 581038 - Courtroom Audio/Visual Updates 0 45,340 4,534 0 0 0 581400 - Print Mgmt Devices 0 0 0 0 0 120,000 595000 - Expenditure Transfer 0 100,000 0 0 0 0 Page 2 of 2 Page 90 of 142 County of Chippewa* Information Technology - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 04 - Department of Administration 0 0 51460 - Information Technology 0 0 411100 - General Property Taxes (1,160,670) (1,160,670) 2027 Levy 100.04.51460.411100 (1,160,670) (1,160,670) 461014 - Information Systems Revenues (107,411) (107,411) City of Chippewa Falls Technical Support 100.04.51460.461014 (106,911) (106,911) County/Rock Fest Technical Support 100.04.51460.461014 (500) (500) 473500 - Revenue From RWC (3,000) (3,000) RWC Revenue 100.04.51460.473500 (3,000) (3,000) 511100 - Salaries And Wages 621,062 621,062 On-Call Pay Per PBB Cost Report 100.04.51460.511100 11,270 11,270 Salary Per PBB Cost Report 100.04.51460.511100 609,792 609,792 515000 - Fringe Benefits 114,273 114,273 Benefits Per PBB Cost Report 100.04.51460.515000 112,205 112,205 On-Call Benefits Per PBB Cost Report 100.04.51460.515000 2,068 2,068 515400 - Health Insurance Benefit 191,856 191,856 Health Insurance Per PBB Cost Report 100.04.51460.515400 191,856 191,856 521200 - Contracted Services 29,000 29,000 Access Security 100.04.51460.521200 2,500 2,500 Audio Architects 100.04.51460.521200 3,000 3,000 Heartland Business Systems 100.04.51460.521200 19,500 19,500 NetTel 100.04.51460.521200 2,000 2,000 OPG-3 100.04.51460.521200 2,000 2,000 Page 1 of 4 Page 91 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 521402 - Computer Expense 1,000 1,000 Repairs for equipment 100.04.51460.521402 1,000 1,000 522300 - Cell Phone Costs 2,850 2,850 Firstnet Mifi device for on-call, external testing and remote connectivity 100.04.51460.522300 450 450 Staff Stipend for receiving alerts, notifications, calls, etc 100.04.51460.522300 2,400 2,400 522500 - Telephone 1,000 1,000 IT Phone lines expense 100.04.51460.522500 1,000 1,000 531000 - Office Supplies 400 400 Office Supplies 100.04.51460.531000 400 400 531100 - Postage 100 100 Postage 100.04.51460.531100 100 100 531200 - Copies/printing 500 500 printing and copies 100.04.51460.531200 500 500 531500 - Maintenance/Service Agreements 306,565 306,565 Checkpoint email security applicationBarracuda Spam filter 100.04.51460.531500 7,700 7,700 CINC maintenance and fiber locates 100.04.51460.531500 12,982 12,982 Cisco network equipment smartnet - switches, wireless controlers, MPLS nodes 100.04.51460.531500 2,500 2,500 City of Chippewa Falls maintenance 100.04.51460.531500 (7,890) (7,890) Civic Plus website and Employee Portal 100.04.51460.531500 8,840 8,840 ConnectWise 100.04.51460.531500 12,600 12,600 EDR security application 100.04.51460.531500 45,000 45,000 Fortinet Firewal and webfilter 100.04.51460.531500 9,700 9,700 Fortinet VPN 100.04.51460.531500 4,100 4,100 Hyper-V management software 100.04.51460.531500 5,000 5,000 Infosec Institute cyber security training 100.04.51460.531500 1,500 1,500 Laserfiche 100.04.51460.531500 33,000 33,000 Microsoft Office 365 licensing 100.04.51460.531500 147,183 147,183 Microsoft user CALs and data center licensing 100.04.51460.531500 7,800 7,800 Milestone cameras 100.04.51460.531500 13,700 13,700 Mitel Phone system 100.04.51460.531500 20,527 20,527 Mitel phone system Department reimbursement 100.04.51460.531500 (20,527) (20,527) Page 2 of 4 Page 92 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total MS-ISAC subscription 100.04.51460.531500 2,000 2,000 Multifactor authentication solution 100.04.51460.531500 1,000 1,000 Open Text Dynamic Solutions (fax server)Multifactor authentication solution 100.04.51460.531500 100 100 SSL wildcard certificates 100.04.51460.531500 700 700 Text alert subscription 100.04.51460.531500 300 300 Transfer CINC maintenance from Tower budget 100.04.51460.531500 (8,000) (8,000) Veeam backup 100.04.51460.531500 4,300 4,300 Visix 100.04.51460.531500 1,200 1,200 Web activity reporting application 100.04.51460.531500 250 250 WIN/Chippewa County grant fiber locates 100.04.51460.531500 1,000 1,000 532400 - Memberships & Dues 175 175 GIPAW membership 100.04.51460.532400 175 175 533000 - Travel 1,500 1,500 Travel for offsite support, meetings and conferences 100.04.51460.533000 1,500 1,500 533500 - Conventions & Meetings 8,000 8,000 GIPAW 100.04.51460.533500 1,500 1,500 Staff training 100.04.51460.533500 6,000 6,000 Wiscnet 100.04.51460.533500 500 500 595000 - Expenditure Transfer (7,200) (7,200) Salaries charged to tower budget (Division 51607) 100.04.51460.595000 (7,200) (7,200) 51461 - Computer Outlay 0 0 461014 - Information Systems Revenues (12,061) (12,061) Outlay Revenue City of Chippewa Falls 100.04.51461.461014 (12,061) (12,061) 474200 - Print Mgmt Revenues (10,000) (10,000) Print management equipment revenue 100.04.51461.474200 (10,000) (10,000) 492909 - Transfer In - Sales Tax Fund (295,000) (295,000) Computer equipment replacement CIP Res 18-26 100.04.51461.492909 (295,000) (295,000) 493000 - Fund Balance Applied (210,000) (210,000) Fund balance applied per CIP Res 18-26 for equipment replacement 100.04.51461.493000 (210,000) (210,000) 531400 - Equipment < $10,000 52,141 52,141 End User and data center equipment replacement 100.04.51461.531400 52,141 52,141 Page 3 of 4 Page 93 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 531500 - Maintenance/Service Agreements 9,920 9,920 Wiscnet 100.04.51461.531500 9,920 9,920 581000 - Capital Equipment > $10,000 295,000 295,000 End User and data center equipment replacement 100.04.51461.581000 295,000 295,000 581017 - Courthouse/Jail Camera system 50,000 50,000 Security camera replacements 100.04.51461.581017 50,000 50,000 581400 - Print Mgmt Devices 120,000 120,000 Copiers and printer replacement 100.04.51461.581400 120,000 120,000 Page 4 of 4 Page 94 of 142 County of Chippewa* Information Technology - Tax Levy Budget 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total (1,110,326) (1,142,855) (1,160,670) 51460 - Information Technology 100 - General Fund (1,110,326) (1,142,855) (1,160,670) Total 51460 - Information Technology (1,110,326) (1,142,855) (1,160,670) 51461 - Computer Outlay 100 - General Fund 0 0 0 Total 51461 - Computer Outlay 0 0 0 Page 1 of 1 Page 95 of 142 nnnnnnnDeputy Clerks County Clerk Jaclyn J. Sadler 711 N. Bridge Street, Room 109 Chippewa Falls, WI 54729 Phone 715.726.7985 FAX 715.726.7987 Wednesday, July 8, 2026 TO: Andy Albarado FR: Jaclyn J. Sadler RE: 2027 Preliminary Budgets Submission Greetings , Please find attached a copy of the 202 7 Preliminary Budgets for the County Clerk Department. Below, I have highlighted significant changes or points of consideration: County Clerk Budget The Executive Committee approved to increase the Marriage License fees from $90 to $100 at the July 7, 2026 meeting. No other significant chang es, except for the increase reported in the PBB report. Election Budget No significant changes. Library Budget Grants to Public Libraries – the amount to be paid out increased by $113,965.00 . The library funding plan has a 2% increase each yea r. Reference: Library Funding Plan; see resolution 09- 24 and Wis. Stats. 43 -12. Amanda Richardson 715.726.7980 Lisa Merrell 715.726.7982 Page 96 of 142 County of Chippewa* County Clerk - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (14,251) 0 (122,552) 9,045 0 100 - General Fund 0 (14,251) 0 (122,028) 9,045 0 51422 - County Clerk 0 (3,268) 0 (96,410) (560) 0 Revenue -307,849 (309,477) (329,518) (272,343) (329,238) (343,609) 411100 - General Property Taxes -190,299 (190,299) (210,918) (210,918) (210,918) (223,789) 442032 - Conservation License Fees -350 (171) (200) (74) (200) (200) 442034 - Marriage License Fees -18,000 (17,495) (18,000) (6,910) (17,500) (19,500) 461101 - County Clerks Fees -13,000 (12,425) (13,000) (12,520) (12,520) (12,520) 461102 - Large Assembly Licenses -1,200 (1,400) (1,400) (1,600) (1,600) (1,600) 461103 - Passports Revenues -65,000 (67,095) (66,000) (30,765) (66,500) (66,000) 461104 - Passport Photo Revenues -20,000 (20,592) (20,000) (9,556) (20,000) (20,000) Expense 307,849 306,209 329,518 175,934 328,678 343,609 511100 - Salaries And Wages 188,891 189,990 199,466 97,585 199,466 199,330 511200 - Overtime 1,000 805 1,000 282 500 500 515000 - Fringe Benefits 34,946 35,025 37,068 17,865 37,068 37,466 515400 - Health Insurance Benefit 75,672 72,624 84,684 55,685 84,684 98,088 522500 - Telephone 300 165 300 120 165 300 531000 - Office Supplies 1,800 1,926 1,800 1,391 1,800 1,800 531100 - Postage 2,000 2,130 2,000 1,178 2,100 2,000 531200 - Copies/printing 1,000 2,296 1,000 437 1,000 1,000 531400 - Equipment < $10,000 500 0 500 0 0 500 531900 - Sundry/Miscellaneous 250 0 250 0 0 250 532400 - Memberships & Dues 190 125 190 175 175 175 533000 - Travel 600 838 600 1,060 1,060 1,200 533500 - Conventions & Meetings 700 285 660 157 660 1,000 51424 - Sundry Department Expenses 0 (3,227) 0 (3,188) 0 0 Revenue -3,300 (3,300) (3,300) (3,300) (3,300) (3,300) 411100 - General Property Taxes -3,300 (3,300) (3,300) (3,300) (3,300) (3,300) Page 1 of 3 Page 97 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Expense 3,300 74 3,300 113 3,300 3,300 530043 - Tax Refund 2,500 0 2,500 0 2,500 2,500 531900 - Sundry/Miscellaneous 200 0 200 0 200 200 532201 - County Directories 600 74 600 113 600 600 51441 - Elections 0 (5,401) 0 (12,911) 12,500 0 Revenue -69,098 (69,109) (69,098) (64,618) (69,098) (69,098) 411100 - General Property Taxes -38,098 (38,098) (38,098) (38,098) (38,098) (38,098) 473100 - Revenue from Municipalities -31,000 (31,011) (31,000) (26,520) (31,000) (31,000) Expense 69,098 63,709 69,098 51,708 81,598 69,098 514300 - Board Of Canvas 280 140 280 0 280 280 522500 - Telephone 68 57 68 37 68 68 526000 - Ballots 27,000 17,068 27,000 10,685 34,000 27,000 531000 - Office Supplies 3,000 1,541 3,000 0 1,500 3,000 531100 - Postage 150 2 150 3 150 150 531200 - Copies/printing 600 0 600 0 600 600 531600 - Election Expense 34,000 38,990 34,000 39,216 42,000 34,000 532601 - Publication Of Legal Notices 4,000 5,900 4,000 1,767 3,000 4,000 533000 - Travel 0 10 0 0 0 0 51490 - Copy Machine/Offset/Mail 0 986 0 (2,250) (1,050) 0 Revenue -9,600 (9,928) (9,600) (3,865) (7,600) (9,600) 474100 - Copy Machine Revenues -3,000 (24) (3,000) (7) (100) (3,000) 474110 - Offset Machine Revenues -6,600 (9,904) (6,600) (3,858) (7,500) (6,600) Expense 9,600 10,913 9,600 1,615 6,550 9,600 531002 - Copy/Supply/Offset Paper 2,000 2,079 2,000 245 1,000 2,000 531201 - Copy Machine - Maintenance & S 1,200 35 1,200 17 50 1,200 531202 - Offset - Maintenance & Supply 2,500 4,518 2,500 764 2,500 2,500 553201 - Box Rent/Presort Mail 900 0 900 (453) 0 900 553202 - Postage Meter Rent/Maintenance 3,000 4,282 3,000 1,042 3,000 3,000 51530 - Assessments 0 (425) 0 (425) 0 0 Revenue -425 (425) (425) (425) (425) (425) 411100 - General Property Taxes -425 (425) (425) (425) (425) (425) Expense 425 0 425 0 425 425 514100 - Per Diem/Mileage - Committee 250 0 250 0 250 250 Page 2 of 3 Page 98 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 531100 - Postage 50 0 50 0 50 50 531200 - Copies/printing 125 0 125 0 125 125 52220 - Fire Suppression 0 (2,916) 0 (6,845) (1,845) 0 Revenue -5,000 (5,000) (5,000) (5,000) (5,000) (5,000) 411100 - General Property Taxes -5,000 (5,000) (5,000) (5,000) (5,000) (5,000) Expense 5,000 2,084 5,000 (1,845) 3,155 5,000 529300 - Fire Fighting 5,000 2,084 5,000 (1,845) 3,155 5,000 55110 - Grants To Public Libraries 0 (0) 0 0 0 0 Revenue -1,003,684 (1,003,684) (1,043,432) (1,043,432) (1,043,432) (1,157,397) 411100 - General Property Taxes -1,003,684 (1,003,684) (1,043,432) (1,043,432) (1,043,432) (1,157,397) Expense 1,003,684 1,003,684 1,043,432 1,043,432 1,043,432 1,157,397 579300 - Grants To Public Libraries 1,003,684 1,003,684 1,043,432 1,043,432 1,043,432 1,157,397 804 - Dog License Fund 0 0 0 (524) 0 0 56230 - Dog License Fund 0 0 0 (524) 0 0 Revenue -56,300 (43,995) (56,300) (627) (56,300) (56,300) 442011 - Dog Licenses -56,300 (43,995) (56,300) (627) (56,300) (56,300) Expense 56,300 43,995 56,300 103 56,300 56,300 521105 - Veterinary Services 500 0 500 0 500 500 521204 - Contract Services-Assessors 500 0 500 0 500 500 531000 - Office Supplies 800 940 1,000 0 1,000 1,000 532601 - Publication Of Legal Notices 50 96 200 103 200 200 573201 - Dog Damage Claims 3,450 0 3,450 0 3,450 3,450 579010 - Paid to Municipalities 51,000 42,960 50,650 0 50,650 50,650 Page 3 of 3 Page 99 of 142 County of Chippewa* County Clerk - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 06 - County Clerk 0 0 51422 - County Clerk 0 0 411100 - General Property Taxes (223,789) (223,789) property taxes 100.06.51422.411100 (223,789) (223,789) 442032 - Conservation License Fees (200) (200) hunting and fishing licenses 100.06.51422.442032 (200) (200) 442034 - Marriage License Fees (19,500) (19,500) marriage license fees 100.06.51422.442034 (19,500) (19,500) 461101 - County Clerks Fees (12,520) (12,520) County Clerk Fees 100.06.51422.461101 (12,520) (12,520) 461102 - Large Assembly Licenses (1,600) (1,600) large assembly license fees (CVMF and OneFest) 100.06.51422.461102 (1,600) (1,600) 461103 - Passports Revenues (66,000) (66,000) Passport fees 100.06.51422.461103 (66,000) (66,000) 461104 - Passport Photo Revenues (20,000) (20,000) Passport Photo Fees 100.06.51422.461104 (20,000) (20,000) 511100 - Salaries And Wages 199,330 199,330 per PBB report 100.06.51422.511100 199,330 199,330 511200 - Overtime 500 500 per PBB report 100.06.51422.511200 500 500 515000 - Fringe Benefits 37,466 37,466 per PBB Report 100.06.51422.515000 37,466 37,466 515400 - Health Insurance Benefit 98,088 98,088 Page 1 of 5 Page 100 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total per PBB report 100.06.51422.515400 98,088 98,088 522500 - Telephone 300 300 4 phone extensions (3 employees and the election room) 100.06.51422.522500 300 300 531000 - Office Supplies 1,800 1,800 office supplies (envelopes, paper clips, folders, etc.) 100.06.51422.531000 1,800 1,800 531100 - Postage 2,000 2,000 postage (passport packages) 100.06.51422.531100 2,000 2,000 531200 - Copies/printing 1,000 1,000 copies 100.06.51422.531200 1,000 1,000 531400 - Equipment < $10,000 500 500 equipment 100.06.51422.531400 500 500 531900 - Sundry/Miscellaneous 250 250 Sundry 100.06.51422.531900 250 250 532400 - Memberships & Dues 175 175 WCCA and WMCA dues 100.06.51422.532400 175 175 533000 - Travel 1,200 1,200 travel - WCCA Conferences and training 100.06.51422.533000 1,200 1,200 533500 - Conventions & Meetings 1,000 1,000 WCCA Conferences and Training 100.06.51422.533500 1,000 1,000 51424 - Sundry Department Expenses 0 0 411100 - General Property Taxes (3,300) (3,300) property taxes 100.06.51424.411100 (3,300) (3,300) 530043 - Tax Refund 2,500 2,500 tax refund 100.06.51424.530043 2,500 2,500 531900 - Sundry/Miscellaneous 200 200 Sundry 100.06.51424.531900 200 200 532201 - County Directories 600 600 supplies for county directories 100.06.51424.532201 600 600 51441 - Elections 0 0 411100 - General Property Taxes (38,098) (38,098) property taxes 100.06.51441.411100 (38,098) (38,098) Page 2 of 5 Page 101 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 473100 - Revenue from Municipalities (31,000) (31,000) maintenance and election equipment reimbursement 100.06.51441.473100 (31,000) (31,000) 514300 - Board Of Canvas 280 280 board of canvas payments 100.06.51441.514300 280 280 522500 - Telephone 68 68 telephone cost 100.06.51441.522500 68 68 526000 - Ballots 27,000 27,000 cost of ballot printing and paper ballots 100.06.51441.526000 27,000 27,000 531000 - Office Supplies 3,000 3,000 election office supplies (envelopes, labels, seals, etc) 100.06.51441.531000 3,000 3,000 531100 - Postage 150 150 postage 100.06.51441.531100 150 150 531200 - Copies/printing 600 600 copies of election materials 100.06.51441.531200 600 600 531600 - Election Expense 34,000 34,000 maintenance, thermal paper, flash drives, training 100.06.51441.531600 34,000 34,000 532601 - Publication Of Legal Notices 4,000 4,000 publication of election notices 100.06.51441.532601 4,000 4,000 51490 - Copy Machine/Offset/Mail 0 0 474100 - Copy Machine Revenues (3,000) (3,000) copy machine revenues 100.06.51490.474100 (3,000) (3,000) 474110 - Offset Machine Revenues (6,600) (6,600) offset revenues 100.06.51490.474110 (6,600) (6,600) 531002 - Copy/Supply/Offset Paper 2,000 2,000 copy paper and supplies 100.06.51490.531002 2,000 2,000 531201 - Copy Machine - Maintenance & S 1,200 1,200 maintenance 100.06.51490.531201 1,200 1,200 531202 - Offset - Maintenance & Supply 2,500 2,500 maintenance 100.06.51490.531202 2,500 2,500 553201 - Box Rent/Presort Mail 900 900 box rent/presort mail 100.06.51490.553201 900 900 Page 3 of 5 Page 102 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 553202 - Postage Meter Rent/Maintenance 3,000 3,000 postage meter 100.06.51490.553202 3,000 3,000 51530 - Assessments 0 0 411100 - General Property Taxes (425) (425) general property taxes 100.06.51530.411100 (425) (425) 514100 - Per Diem/Mileage - Committee 250 250 assessor school 100.06.51530.514100 250 250 531100 - Postage 50 50 postage 100.06.51530.531100 50 50 531200 - Copies/printing 125 125 copies of folders 100.06.51530.531200 125 125 52220 - Fire Suppression 0 0 411100 - General Property Taxes (5,000) (5,000) general property taxes 100.06.52220.411100 (5,000) (5,000) 529300 - Fire Fighting 5,000 5,000 WI Statute 60.57 100.06.52220.529300 5,000 5,000 55110 - Grants To Public Libraries 0 0 411100 - General Property Taxes (1,157,397) (1,157,397) Property taxes 100.06.55110.411100 (1,157,397) (1,157,397) 579300 - Grants To Public Libraries 1,157,397 1,157,397 Abbotsford 100.06.55110.579300 927 927 Altoona 100.06.55110.579300 21,992 21,992 Augusta Library 100.06.55110.579300 225 225 Barron Library 100.06.55110.579300 516 516 Bloomer Library 100.06.55110.579300 167,806 167,806 C.H. Johnson (Sandcreek) 100.06.55110.579300 1,415 1,415 Cadott Library 100.06.55110.579300 37,385 37,385 Calhoun (Chetek) Library 100.06.55110.579300 1,433 1,433 Cameron Library 100.06.55110.579300 3,448 3,448 Chippewa Falls Library 100.06.55110.579300 579,110 579,110 Colfax Library 100.06.55110.579300 6,217 6,217 Page 4 of 5 Page 103 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Cornell Library 100.06.55110.579300 44,608 44,608 Cumberland Library 100.06.55110.579300 264 264 Eau Claire Library 100.06.55110.579300 208,482 208,482 Fairchild Library 100.06.55110.579300 1,177 1,177 Fall Creek Library 100.06.55110.579300 4,195 4,195 Loyal Library 100.06.55110.579300 7 7 Medford Library 100.06.55110.579300 879 879 Menomonie Library 100.06.55110.579300 9,225 9,225 New Richmond Library 100.06.55110.579300 1,721 1,721 Rice Lake 100.06.55110.579300 2,389 2,389 Rusk City/County Library 100.06.55110.579300 9,094 9,094 Stanley Library 100.06.55110.579300 49,609 49,609 Thorp Library 100.06.55110.579300 2,284 2,284 Western Taylor (Gilman) library 100.06.55110.579300 2,989 2,989 804 - Dog License Fund 0 0 06 - County Clerk 0 0 56230 - Dog License Fund 0 0 442011 - Dog Licenses (56,300) (56,300) Dog license fees 804.06.56230.442011 (56,300) (56,300) 521105 - Veterinary Services 500 500 veterinary services 804.06.56230.521105 500 500 521204 - Contract Services-Assessors 500 500 contracted services 804.06.56230.521204 500 500 531000 - Office Supplies 1,000 1,000 dog tags 804.06.56230.531000 1,000 1,000 532601 - Publication Of Legal Notices 200 200 publication of legal notices 804.06.56230.532601 200 200 573201 - Dog Damage Claims 3,450 3,450 dog damage claims 804.06.56230.573201 3,450 3,450 579010 - Paid to Municipalities 50,650 50,650 paid to municipalities 804.06.56230.579010 50,650 50,650 Page 5 of 5 Page 104 of 142 County of Chippewa* County Clerk - Tax Levy Budget 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total (1,240,806) (1,301,173) (1,428,009) 51422 - County Clerk 100 - General Fund (190,299) (210,918) (223,789) Total 51422 - County Clerk (190,299) (210,918) (223,789) 51424 - Sundry Department Expenses 100 - General Fund (3,300) (3,300) (3,300) Total 51424 - Sundry Department Expenses (3,300) (3,300) (3,300) 51441 - Elections 100 - General Fund (38,098) (38,098) (38,098) Total 51441 - Elections (38,098) (38,098) (38,098) 51490 - Copy Machine/Offset/Mail 100 - General Fund 0 0 0 Total 51490 - Copy Machine/Offset/Mail 0 0 0 51530 - Assessments 100 - General Fund (425) (425) (425) Total 51530 - Assessments (425) (425) (425) 52220 - Fire Suppression 100 - General Fund (5,000) (5,000) (5,000) Total 52220 - Fire Suppression (5,000) (5,000) (5,000) 55110 - Grants To Public Libraries 100 - General Fund (1,003,684) (1,043,432) (1,157,397) Total 55110 - Grants To Public Libraries (1,003,684) (1,043,432) (1,157,397) Page 1 of 2 Page 105 of 142 Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request 56230 - Dog License Fund 804 - Dog License Fund 0 0 0 Total 56230 - Dog License Fund 0 0 0 Page 2 of 2 Page 106 of 142 CHIPPEWA COUNTY REGISTER OF DEEDS MELANIE K. MCMANUS 711 N. Bridge Street, Rm 111 Chippewa Falls, WI 54729 715-726-7994 July 7, 2026 To: Andy Albarado From: Melanie K. McManus RE: 2027 Preliminary Budget Submission Andy, Please find attached a copy of the 2027 Preliminary Budget for the Register of Deeds which I will present to the Executive Committee on July 21, 2026. Here is the breakdown of significant changes to this year’s proposal. Expense Account 531500: Maintenance/Service Agreements I removed the installation and hosting costs for Fidlar’s hosting service, Bastion, that I had included in last year’s budget. To date, we have not moved forward with this service. While it is valuable, it is expensive and we lose control of our repository. We will continue the practices that we have in place in preparation for a cyber event. All Revenue Accounts All revenue accounts have been increased slightly to cover salary and benefits increases. The increases to the three revenue accounts are under the past five-year averages. Last year, I planned to present a resolution to increase our Laredo pricing. Due to making a minor change, the increase hasn’t been necessary yet. I continue to monitor this monthly to do what is best for both the County and our Laredo subscribers. Please let me know if you have any questions. Page 107 of 142 County of Chippewa* Register of Deeds - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (101,242) 0 81,314 (40,030) 0 100 - General Fund 0 (101,242) 0 81,314 (40,030) 0 51710 - Register Of Deeds 0 (91,242) 0 81,314 (50,030) 0 Revenue -435,829 (502,910) (470,595) (172,756) (562,427) (493,376) 411100 - General Property Taxes 96,318 96,318 96,318 96,318 96,318 96,318 412300 - Real Estate Trans. Fees For Co -218,147 (264,168) (250,113) (119,900) (296,332) (263,044) 461301 - Register Of Deeds Fees -207,000 (231,921) (212,500) (104,837) (255,763) (221,325) 461302 - Laredo/Tapestry Fees -107,000 (103,139) (104,300) (44,337) (106,650) (105,325) Expense 435,829 411,668 470,595 254,070 512,397 493,376 511100 - Salaries And Wages 246,768 231,845 251,080 123,171 251,080 266,537 515000 - Fringe Benefits 45,477 42,026 45,447 21,861 45,447 48,081 515400 - Health Insurance Benefit 50,448 48,924 53,388 47,460 94,920 83,988 521401 - Software 24,300 25,240 28,500 9,118 28,500 28,000 522500 - Telephone 550 538 590 325 590 590 524008 - Book Repair 3,700 3,333 3,700 0 3,700 3,500 531000 - Office Supplies 4,000 3,134 3,750 76 3,750 3,500 531100 - Postage 3,200 1,488 2,000 683 2,000 1,500 531200 - Copies/printing 2,000 2,315 2,000 566 2,265 2,000 531500 - Maintenance/Service Agreements 53,086 1,384 77,390 49,595 77,390 52,800 532400 - Memberships & Dues 300 290 300 245 305 305 533000 - Travel 1,000 459 700 209 700 725 533500 - Conventions & Meetings 1,000 1,097 1,750 760 1,750 1,850 553500 - SBITAs - Principal 0 49,595 0 0 0 0 562250 - Interest - SBITAs 0 0 0 0 0 0 51711 - Register Of Deeds Carryover 0 (10,000) 0 0 10,000 0 Revenue 0 (10,000) 0 0 10,000 0 489100 - Refund Of Prior Years Expenses 0 (10,000) 0 0 10,000 0 Page 1 of 1 Page 108 of 142 County of Chippewa* Register of Deeds - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 11 - Register of Deeds 0 0 51710 - Register Of Deeds 0 0 411100 - General Property Taxes 96,318 96,318 Tax Levy 100.11.51710.411100 96,318 96,318 412300 - Real Estate Trans. Fees For Co (263,044) (263,044) DOR Real Estate Transfer Fees collected for County 100.11.51710.412300 (263,044) (263,044) 461301 - Register Of Deeds Fees (221,325) (221,325) Fees collected from Real Estate Recordings and Vital Records 100.11.51710.461301 (221,325) (221,325) 461302 - Laredo/Tapestry Fees (105,325) (105,325) Access Fees Generated from Online Real Estate 100.11.51710.461302 (105,325) (105,325) 511100 - Salaries And Wages 266,537 266,537 per PBB Report 100.11.51710.511100 266,537 266,537 515000 - Fringe Benefits 48,081 48,081 Per PBB Report 100.11.51710.515000 48,081 48,081 515400 - Health Insurance Benefit 83,988 83,988 per PBB Report 100.11.51710.515400 83,988 83,988 521401 - Software 28,000 28,000 Revenue Split of Laredo per Fidlar Contract 100.11.51710.521401 28,000 28,000 522500 - Telephone 590 590 Department Phone and Fax Usage per IT 100.11.51710.522500 590 590 524008 - Book Repair 3,500 3,500 Repair/Preservation of Vital Record Books 100.11.51710.524008 3,500 3,500 531000 - Office Supplies 3,500 3,500 Page 1 of 2 Page 109 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Record Books, Paper, Envelopes & General Office Supplies 100.11.51710.531000 3,500 3,500 531100 - Postage 1,500 1,500 Return Documents and Vital Record Certificates 100.11.51710.531100 1,500 1,500 531200 - Copies/printing 2,000 2,000 Supplies and Toner, Copies and Printing 100.11.51710.531200 2,000 2,000 531500 - Maintenance/Service Agreements 52,800 52,800 Fidlar Software Real Estate Contract, Cloud Server Licensing and Server Sequel Licensing 100.11.51710.531500 52,800 52,800 532400 - Memberships & Dues 305 305 Association Dues and Memberships 100.11.51710.532400 305 305 533000 - Travel 725 725 Mileage/Travel 100.11.51710.533000 725 725 533500 - Conventions & Meetings 1,850 1,850 WRDA Conferences, ROD District Meetings, PRIA Conferences & Software Training 100.11.51710.533500 1,850 1,850 Page 2 of 2 Page 110 of 142 County of Chippewa* Register of Deeds - Tax Levy Budget 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total 96,318 96,318 96,318 51710 - Register Of Deeds 100 - General Fund 96,318 96,318 96,318 Total 51710 - Register Of Deeds 96,318 96,318 96,318 51711 - Register Of Deeds Carryover 100 - General Fund 0 0 0 Total 51711 - Register Of Deeds Carryover 0 0 0 Page 1 of 1 Page 111 of 142 July 10, 2026 TO: Andy Albarado FR: Patty Schimmel RE: 2027 Preliminary Budget Submission Please find attached a copy of the 2027 Preliminary Budget for the County Treasurer’s Department. There are no significant changes to expenses, except for the increases in wages and benefits. Revenues increased by $25,000 for the interest income account. CHIPPEWA COUNTY TREASURER 711 N. Bridge Street, Room 105 Chippewa Falls, WI 54729 (715) 726- 7960 (715) 720 -2504 Fax PATRICIA SCHIMMEL BECKY WESTER PAMELA NEWELL Tracy Bronstad County Treasurer Deputy Treasurer Account Assistant Real Property Lister Page 112 of 142 County of Chippewa* County Treasurer - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (2,109,889) 0 (416,958) (1,110,635) 0 100 - General Fund 0 (2,109,889) 0 (416,958) (1,110,635) 0 51520 - County Treasurer 0 (2,109,889) 0 (416,958) (1,110,635) 0 Revenue -473,029 (2,576,135) (492,544) (675,183) (1,598,270) (517,302) 411100 - General Property Taxes 160,171 160,171 210,556 210,556 210,556 210,798 418010 - Interest On Taxes -185,000 (208,268) (185,000) (106,546) (200,000) (185,000) 451000 - Convert Ag Land Penalty -5,000 (10,343) (5,000) (824) (5,000) (5,000) 461201 - Treasurer's Fees -3,000 (2,521) (3,000) (2,243) (3,000) (3,000) 461202 - Returned Check Fees -200 0 (100) 0 (100) (100) 462100 - Miscellaneous Revenues 0 (0) 0 (726) (726) 0 481000 - Interest Income -255,000 (1,840,715) (325,000) (686,550) (1,400,000) (350,000) 481001 - Long Term Portfolio Interest -180,000 (224,900) (180,000) (122,431) (200,000) (180,000) 481100 - Change in Investment Value 0 (449,558) 0 33,581 0 0 483102 - Recovery Of Tax Deed Expenditu -5,000 0 (5,000) 0 0 (5,000) Expense 473,029 466,246 492,544 258,225 487,635 517,302 511100 - Salaries And Wages 260,538 260,565 270,484 125,039 270,484 275,450 511200 - Overtime 0 455 0 0 0 0 515000 - Fringe Benefits 48,044 47,553 49,531 22,956 49,531 51,110 515400 - Health Insurance Benefit 86,772 83,018 84,684 55,930 84,684 98,840 521218 - Contracted Services-Direct Dep 0 130 0 215 400 400 521510 - Tax Deed Expenses 6,475 0 6,500 0 0 6,500 522500 - Telephone 600 369 600 239 600 600 530041 - Illegal Tax Written Off 100 0 1,545 0 1,643 4,712 530042 - Personal Property Chargeback E 500 0 0 0 0 0 531000 - Office Supplies 13,700 12,247 14,500 605 14,500 14,500 531100 - Postage 12,000 13,859 14,000 9,040 18,000 15,000 531200 - Copies/printing 5,000 7,996 5,000 2,107 5,000 5,000 531500 - Maintenance/Service Agreements 35,000 (7,952) 42,300 41,913 41,913 41,590 Page 1 of 2 Page 113 of 142 Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 532400 - Memberships & Dues 200 180 200 180 180 200 532601 - Publication Of Legal Notices 2,900 0 2,000 0 0 2,000 533000 - Travel 400 0 400 0 300 400 533500 - Conventions & Meetings 800 125 800 0 400 1,000 553500 - SBITAs - Principal 0 42,631 0 0 0 0 562250 - Interest - SBITAs 0 5,069 0 0 0 0 Page 2 of 2 Page 114 of 142 County of Chippewa* County Treasurer - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 10 - County Treasurer 0 0 51520 - County Treasurer 0 0 411100 - General Property Taxes 210,798 210,798 Excess Revenue 100.10.51520.411100 210,798 210,798 418010 - Interest On Taxes (185,000) (185,000) Interest from delinquent property taxes 100.10.51520.418010 (185,000) (185,000) 451000 - Convert Ag Land Penalty (5,000) (5,000) Charge for changing ag land use to residential or commer 100.10.51520.451000 (5,000) (5,000) 461201 - Treasurer's Fees (3,000) (3,000) Reports, data files etc 100.10.51520.461201 (3,000) (3,000) 461202 - Returned Check Fees (100) (100) Fee for returned checks 100.10.51520.461202 (100) (100) 481000 - Interest Income (350,000) (350,000) Interest 100.10.51520.481000 (350,000) (350,000) 481001 - Long Term Portfolio Interest (180,000) (180,000) Long Term Portfolio Interest 100.10.51520.481001 (180,000) (180,000) 483102 - Recovery Of Tax Deed Expenditu (5,000) (5,000) Tax Deed Title Serches 100.10.51520.483102 (5,000) (5,000) 511100 - Salaries And Wages 275,450 275,450 Per PBB report 100.10.51520.511100 275,450 275,450 515000 - Fringe Benefits 51,110 51,110 Per PBB report 100.10.51520.515000 51,110 51,110 515400 - Health Insurance Benefit 98,840 98,840 Page 1 of 3 Page 115 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Per PBB Report 100.10.51520.515400 98,840 98,840 521218 - Contracted Services-Direct Dep 400 400 ACH/Wire Bank Fees 100.10.51520.521218 400 400 521510 - Tax Deed Expenses 6,500 6,500 Guardian Ad Litem Fees 100.10.51520.521510 400 400 ROD Recording Fees 100.10.51520.521510 100 100 Title Searches 100.10.51520.521510 6,000 6,000 522500 - Telephone 600 600 7 Extensions @ $61 plus long distance 100.10.51520.522500 600 600 530041 - Illegal Tax Written Off 4,712 4,712 Tax Certificates over 11 years old 100.10.51520.530041 4,712 4,712 531000 - Office Supplies 14,500 14,500 A/P check stock 100.10.51520.531000 1,500 1,500 Envelopes 100.10.51520.531000 5,000 5,000 Miscellaneous office supplies 100.10.51520.531000 3,000 3,000 Tax Bill Forms 100.10.51520.531000 5,000 5,000 531100 - Postage 15,000 15,000 A/P checks 100.10.51520.531100 4,000 4,000 Certified Mail 100.10.51520.531100 1,000 1,000 Postponed & Delinquent Tax Statements 100.10.51520.531100 6,000 6,000 Tax Receipts 100.10.51520.531100 4,000 4,000 531200 - Copies/printing 5,000 5,000 EO Johnson 100.10.51520.531200 5,000 5,000 531500 - Maintenance/Service Agreements 41,590 41,590 Catalis Tax Program Annual Support 100.10.51520.531500 41,590 41,590 532400 - Memberships & Dues 200 200 WCTA & WRPLA Annual Dues 100.10.51520.532400 200 200 532601 - Publication Of Legal Notices 2,000 2,000 Tax Deed 100.10.51520.532601 2,000 2,000 533000 - Travel 400 400 WCTA & WRPLA Meetings 100.10.51520.533000 400 400 Page 2 of 3 Page 116 of 142 Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 533500 - Conventions & Meetings 1,000 1,000 WCTA & WRPLA Meetings 100.10.51520.533500 1,000 1,000 Page 3 of 3 Page 117 of 142 County of Chippewa* County Treasurer - Tax Levy Budget 2027 DH Requested Budget Fund 2025 Annual Budget 2026 Annual Budget 2027 Initial Budget Request Grand Total 160,171 210,556 210,798 51520 - County Treasurer 100 - General Fund 160,171 210,556 210,798 Total 51520 - County Treasurer 160,171 210,556 210,798 Page 1 of 1 Page 118 of 142 VETERANS SERVICE OFFICE 711 N Bridge St, Room 113 Chippewa Falls WI 54729 P: 715-726-7990 F: 715-726-7821 Email: veterans@chippewacountywi.gov Peter Johnston ~ Service Officer Rainy Foiles ~ Veteran Services Specialist July 17, 2026 To: Andy Albarado From: Peter Johnston RE: 2027 Preliminary Budget Submission Veteran Service Office has four budgets, with line items changed from last year: • Main budget [#100-60-54700] o Salaries, Wages, Fringe and health insurance benefits. Changed Position-Based Budgeting Report for Wendy and Peter. State Grant will be supplemented into Wendy’s salary and benefits. • Veterans Relief [#100-60-54701] o Same amount used as last year • Care of Veterans' Graves [#100-60-54702] o Same amount used as last year • Veteran’s Service Grant [#100-60-54703] o Same amount used as last year Page 119 of 142 County of Chippewa* Veterans - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request Grand Total 0 (8,924) 0 (127,848) (112,876) 0 100 - General Fund 0 (8,924) 0 (127,848) (112,876) 0 54700 - Veterans Service Officer 0 (3,421) 0 (112,290) (110,936) 0 Revenue -202,312 (202,312) (216,522) (216,522) (216,522) (224,035) 411100 - General Property Taxes -202,312 (202,312) (216,522) (216,522) (216,522) (224,035) Expense 202,312 198,891 216,522 104,232 105,586 224,035 511100 - Salaries And Wages 127,299 129,589 136,367 61,420 61,420 135,733 515000 - Fringe Benefits 23,487 22,766 25,217 11,180 11,180 25,450 515400 - Health Insurance Benefit 46,664 43,828 50,074 29,401 29,401 57,990 522500 - Telephone 562 298 564 189 300 562 531000 - Office Supplies 900 542 900 628 900 1,100 531100 - Postage 800 340 800 211 500 500 531200 - Copies/printing 400 49 400 24 150 200 533000 - Travel 200 97 200 235 235 300 533500 - Conventions & Meetings 2,000 1,380 2,000 944 1,500 2,200 54701 - Veterans Relief 0 (4,122) 0 (4,957) (1,840) 0 Revenue -6,886 (6,886) (6,886) (6,886) (6,886) (6,886) 411100 - General Property Taxes -6,886 (6,886) (6,886) (6,886) (6,886) (6,886) Expense 6,886 2,764 6,886 1,929 5,046 6,886 514100 - Per Diem/Mileage - Committee 800 200 800 0 400 500 515000 - Fringe Benefits 50 16 50 0 50 50 521206 - Contracted Services-Drivers 300 0 300 0 0 100 531500 - Maintenance/Service Agreements 2,096 1,612 2,096 0 2,096 3,000 533000 - Travel 1,240 90 1,240 80 100 836 535201 - Vehicle Expenses 400 0 400 0 400 400 570100 - Veterans Relief 2,000 847 2,000 1,849 2,000 2,000 54702 - Care Of Veterans Graves 0 40 0 (775) (100) 0 Revenue -650 (650) (650) (650) (650) (650) Page 1 of 2 Page 120 of 142 County of Chippewa* Veterans - Budget Summary 2027 DH Requested Budget Account 2025 Annual Budget 2025 Full Year Actuals 2026 Annual Budget 2026 June YTD Actuals 2026 Annual Projection 2027 Initial Budget Request 411100 - General Property Taxes -650 (650) (650) (650) (650) (650) Expense 650 690 650 (125) 550 650 570201 - Grave Markers 650 690 650 (125) 550 650 54703 - Veterans Service Grant 0 (1,421) 0 (9,825) 0 0 Revenue -15,813 (15,813) (16,604) (16,600) (16,604) (16,600) 435501 - State Aid - Veterans Service -15,813 (15,813) (16,604) (16,600) (16,604) (16,600) Expense 15,813 14,392 16,604 6,775 16,604 16,600 511100 - Salaries And Wages 9,137 8,755 9,974 4,300 9,974 9,742 515000 - Fringe Benefits 1,686 1,573 1,844 787 1,844 1,827 515400 - Health Insurance Benefit 3,784 3,552 3,314 1,554 3,314 3,834 531200 - Copies/printing 1,206 512 1,472 134 1,472 1,197 Page 2 of 2 Page 121 of 142 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 A B C D County of Chippewa* Veterans - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total Grand Total 0 0 100 - General Fund 0 0 60 - Veterans 0 0 54700 - Veterans Service Officer 0 0 411100 - General Property Taxes (224,035) (224,035) Cost Associated with Veterans Office 100.60.54700.411100 (224,035) (224,035) 511100 - Salaries And Wages 135,733 135,733 Position Based Budgeting Report minus WDVA Grant wages 100.60.54700.511100 135,733 135,733 515000 - Fringe Benefits 25,450 25,450 Position Based Budgeting Report minus WDVA Grant 100.60.54700.515000 25,450 25,450 515400 - Health Insurance Benefit 57,990 57,990 Position Based Budgeting Report minus WDVA Grant 100.60.54700.515400 57,990 57,990 522500 - Telephone 562 562 Land line to make/receive calls from veterans, state and federal offices 100.60.54700.522500 562 562 531000 - Office Supplies 1,100 1,100 Envelopes, sticky notes, pens, hand sanitizer, batteries colorered paper, tape, business cards, file folders 100.60.54700.531000 1,100 1,100 531100 - Postage 500 500 Claims sent to veterans, dependents, funeral, and cemeteries in finalizing claims 100.60.54700.531100 500 500 531200 - Copies/printing 200 200 Needed for filing claims for veterans and dependents 100.60.54700.531200 200 200 533000 - Travel 300 300 Homes visits to veterans and dependents for fact gathering to file claims 100.60.54700.533000 300 300 533500 - Conventions & Meetings 2,200 2,200 Spring & Fall Conference provided by the State, National Convention all are required to maintain certification in order to file claims100.60.54700.533500 2,200 2,200 54701 - Veterans Relief 0 0 411100 - General Property Taxes (6,886) (6,886) Cost Associated with Veteran Office 100.60.54701.411100 (6,886) (6,886) 514100 - Per Diem/Mileage - Committee 500 500 Commission members per diem 100.60.54701.514100 500 500 Page 1 of 2 Page 122 of 142 1 2 3 4 5 A B C D County of Chippewa* Veterans - Budget Detail 2027 DH Requested Budget Worksheet Line Item Full Postingstring 2027 Initial Budget Request Total incl. Worksheets 2027 Worksheet Total 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 515000 - Fringe Benefits 50 50 Veterans Commission members 100.60.54701.515000 50 50 521206 - Contracted Services-Drivers 100 100 Office provides training and up to date information for the volunteer van drivers 100.60.54701.521206 100 100 531500 - Maintenance/Service Agreements 3,000 3,000 VetraSpec cost for the online program used to file claims for Veterans and Dependents and Social Media Account ` 100.60.54701.531500 3,000 3,000 533000 - Travel 836 836 Volunteer Van Drivers receive $20 each trip to purchase lunch at the VAMC 100.60.54701.533000 836 836 535201 - Vehicle Expenses 400 400 Used to take care of arising issues that cannot wait to get to the VAMC garbage. Waiting may cause a hazard 100.60.54701.535201 400 400 570100 - Veterans Relief 2,000 2,000 For veterans and dependents that are in need who request assistance for rent to avoid eviction, electric to avoid shut off, gas and 100.60.54701.570100 2,000 2,000 54702 - Care Of Veterans Graves 0 0 411100 - General Property Taxes (650) (650) Cost Associated with Veteran Office 100.60.54702.411100 (650) (650) 570201 - Grave Markers 650 650 Purchase of aluminum holders memorializes veterans 100.60.54702.570201 650 650 54703 - Veterans Service Grant 0 0 435501 - State Aid - Veterans Service (16,600) (16,600) State Grant 100.60.54703.435501 (16,600) (16,600) 511100 - Salaries And Wages 9,742 9,742 Salaries/Wages for Veterans Benefit Specialist, funds from grant 100.60.54703.511100 9,742 9,742 515000 - Fringe Benefits 1,827 1,827 Fringe Benefits for Veterans Benefit Specialist, funds from grant 100.60.54703.515000 1,827 1,827 515400 - Health Insurance Benefit 3,834 3,834 Health Benefits for Veterans Benefit Specialist, funds from grant 100.60.54703.515400 3,834 3,834 531200 - Copies/printing 1,197 1,197 Used in aiding the veteran and dependent to file claims 100.60.54703.531200 1,197 1,197 Page 2 of 2 Page 123 of 142 711 N. Bridge Street, Room 106 aalbarado@chippewacountywi.gov Ph: (715) 726-4597 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Department of Administration Andy Albarado, County Administrator July 14, 2026 TO: Executive Committee FR: Andy Albarado RE: Engagement of Baker Tilly for Review of the Chippewa Valley Health Cooperative’s Feasibility Study Prepared by Wipfli At the May 19, 2026, County Board meeting, representatives from the Chippewa Valley Health Cooperative gave a presentation regarding their request for a $10 million conduit loan from the Wisconsin Board of Commissioners of Public Lands (BCPL) to help finance the interim Chippewa Valley Health Cooperative Hospital in Chippewa Falls. During and after the Cooperative’s presentation, County Board members raised numerous questions regarding the feasibility of the hospital and the analysis that Wipfli completed. These questions highlighted the need for further independent review before any additional consideration could be given. The Executive Committee met on June 16, 2026, and additional questions were identified concerning the assumptions and conclusions in the Wipfli report. The Committee agreed that more information and a thorough validation of the analysis were necessary before the full County Board deliberates on this matter. The Executive Committee revisited the prior proposal requested from Baker Tilly, which detailed their ability to conduct a review of the Wipfli feasibility study. The Committee directed the County Administrator to contact Baker Tilly to confirm the terms of their proposal, including cost, scope, and availability to proceed. The scope of work requested from Baker Tilly will focus on several primary components: • Reviewing the assumptions used by Wipfli in developing the feasibility study and assessing their validity. • Analyzing the impact of health care competition and new developments in the region. • Evaluating how current Federal legislation, including HR1 (“Big Beautiful Bill”), may affect the financial viability of health care providers. I confirmed with Baker Tilly and their proposal is still valid and they are available to proceed with the work for a cost of $45,000. We moved ahead and formally engaged Baker Tilly to proceed with this review. Their work plan is outlined in the accompanying Statement of Work. Karl Rebay with Baker Tilly, will be at the July 21, 2026, Executive Committee meeting to review the process and address any initial questions we have for them, or that they have for us to help complete their work. County Board members who wish to provide input or suggest questions for inclusion in the review are encouraged to attend. A copy of their Statement of Work is included in the agenda packet. The anticipated timeline for completion is six weeks. This timeframe is dependent on Baker Tilly obtaining all necessary information from both Wipfli and the Chippewa Valley Health Cooperative. Page 124 of 142 711 N. Bridge Street, Room 106 aalbarado@chippewacountywi.gov Ph: (715) 726-4597 Chippewa Falls, WI 54729 Fx: (715) 726-4599 Page 2 NEXT STEPS – SEEKING DIRECTION ON HOW TO PROCEED At the July 21, 2026 Executive Committee meeting I will be looking for direction on the following: • Identify additional questions you would like clarified regarding the Wipfli feasibility study. • If you support moving forward with Baker Tilly, we need to identify a funding source for the $45,000. When the County Board approved Resolution 29-24 to authorize $70,000 for the Wipfli feasibility study, that money came from the Land Development Fund (602-04-54712). My recommendation is to use the same funding mechanism for this request. • Would you like the findings of the Baker Tilly review to be shared with the Executive Committee first or taken directly to the full County Board as part of their deliberations? If you have any questions in advance of the July 21 st meeting, please let me know. Sincerely, Andy Albarado County Administrator Attachment Page 125 of 142 STATEMENT OF WORK HEALTHCARE CONSULTING SERVICES JULY 24, 2026 This Statement of Work (“Statement of Work” or “SOW”) is issued pursuant to the Master Services Agreement (the “Master Services Agreement” or “Consulting MSA”) dated July 24, 2026 between Chippewa County (“Client,” “you,” and “your”) and Baker Tilly Advisory Group, LP (“Baker Tilly,” “we,” “us,” and “our”), and incorporates all terms and conditions thereof as if fully set forth herein. This Statement of Work is effective as of the date set forth above and confirms our acceptance and understanding of the nature and scope of our engagement, the limitations of the Services, and the responsibilities of Baker Tilly and Client in connection therewith. This SOW and the Consulting MSA are made part of the Agreement, as set forth in the Consulting MSA. Any capitalized terms not defined herein shall have the meaning set forth in the Consulting MSA. Summary of Services Our services to you under this engagement (the “Services”) will include the following: ●AN OPENING KICK-OFF MEETING WITH THE BOARD TO REVIEW THE PROCESS AND ADDRESS ANY INITIAL QUESTIONS FOR EITHER PARTY. ●OBTAIN WITH YOUR ASSISTANCE THE APPROPRIATE CONTACTS AND INFORMATION RELATED TO ALL PRIMARY ASSUMPTIONS INCLUDING: ○DEMAND / VOLUMES, SOURCES AND REFERRAL PATTERN ASSUMPTIONS, PAYER MIX AND REVENUE BY LINE OF BUSINESS (MEDICARE, MEDICAID, COMMERCIAL, OTHER) ○COMPETITIVE LANDSCAPE ○COSTS AND COST DRIVERS ●REVIEW OF SUPPORTING SCHEDULES AND INFORMATION USED BY MANAGEMENT AND FEASIBILITY CONSULTANTS ●REVIEW REPORTS AND CONDUCT AN ASSESSMENT OF ASSUMPTIONS: ○INTERVIEWS WITH OPERATORS/DEVELOPERS ○INTERVIEWS WITH FEASIBILITY CONSULTANTS AND OTHER KEY INDIVIDUALS WHO WERE SOURCES OF INFORMATION WHICH MAY INCLUDE: − ARCHITECTS − CONSTRUCTION PROFESSIONALS − MEDICAL PROFESSIONALS Page 126 of 142 ○MARKET RESEARCH TO SUPPORT ASSESSING ALL KEY ASSUMPTIONS ●PROVIDE ASSISTANCE UNDERSTANDING POTENTIAL IMPACTS OF RECENT FEDERAL LEGISLATION ON THE PROJECT. ●DEVELOP A PRESENTATION IN ADVANCE OF SUBMITTING OUR REPORT TO DISCUSS AND FINDINGS AND FACILITATION OF A WORKING SESSION WITH YOU AND YOUR TEAM TO ALLOW FOR DIALOGUE TO SUPPORT GAINING A COMFORT LEVEL WITH THE ANALYSIS AND OUR OBSERVATIONS. ●FINALIZATION OF A REPORT THAT SUMMARIZES THE WORK WE PERFORMED AND OUR OBSERVATIONS. Your Assistance It is your responsibility to provide all the information required for the performance of the services outlined in the Summary of Services above. You agree to bring to our attention any matters that may reasonably be expected to require further consideration. You also agree to bring to our attention any changes in the information as originally provided to us as soon as such information becomes available. You represent that the information you are supplying to us is accurate and complete to the best of your knowledge and is supported by records as required by law. We will not audit or otherwise verify the data you submit, although it may be necessary to ask you to clarify some of the information. To the extent the information that you provide is incorrect, incomplete or has other errors, we are not responsible for how those errors impact the correctness of our work product. Baker Tilly's services may include advice and recommendations, but all decisions in connection with the implementation of such advice and recommendations shall be the responsibility of, and made by, Client. Baker Tilly will not perform any management functions or make management decisions for Client in connection with this engagement. In addition, you agree to perform the following in connection with these non-attest Services: •Make all management decisions and perform all management functions and assume all management responsibilities. •Oversee the Services by designating one or more individuals, preferably within senior management, who possess the skill, knowledge and/or experience to oversee the Services performed. Such an individual is not required to possess the expertise to perform or reperform the Services. •Evaluate the adequacy and results of the Services performed. •Accept responsibility for the results of the Services. Page 127 of 142 It is our understanding that the Client has or will designate an appropriate person to oversee our Services and that, in the opinion of the Client, such person is qualified to oversee the Services as outlined above. If any issues or concerns in this area arise during the course of our engagement, we will discuss them with you prior to continuing with the engagement. Disclaimer In connection with the Services, Baker Tilly may be required to exchange data with third parties (including credit monitoring agencies, such as Experian), States or State agencies (collectively, “Third Parties”). Such data may include sensitive data such as social security numbers and personal healthcare information. Notwithstanding any other provision in this SOW or in the Agreement to the contrary, we make no representation, warranty or guarantee regarding the effectiveness of the Third Parties' security measures, systems, networks, or devices, including data transmission methods used or required by Third Parties, and we are not liable or responsible for the safety, security or privacy practices of Third Parties. Limitations Our Services will be based, in part, on your books and records, and we will rely on you to ensure that we are provided accurate and verifiable data. Please be advised that we will not audit or perform third-party verification of the underlying data. Accordingly, we will not express a conclusion or provide any other form of assurance on the completeness or accuracy of the information. Baker Tilly may report to your compliance officer or, if no compliance officer has been appointed, the Chief Executive Officer, any compliance concerns identified during the course of performing these Services. You agree to take responsibility for pursuing appropriate action on any such items that we identify. Responsibility for Financial Statements You are fully responsible for your financial statements, including the establishment and maintenance of adequate records and effective internal controls over financial reporting. Baker Tilly assumes no responsibility to provide you with assurance about the accuracy of financial statements, or whether such financial statements are free of misstatements due to fraud or in compliance with applicable laws or regulations. Additional Services During the term of this Agreement we may suggest, or you may request, that we provide services outside the scope of Services described in the Summary of Services section above. If these additional services are closely related to the engagement or are minor and require minimal time (such as answering a quick question), they may be provided under the authority of this Agreement. All such additional services must be mutually agreed upon and documented in writing or electronic communication. Fees Our fees will be based on a time and materials basis. We estimate our fees to be approximately $45,000 and will inform you if, at any time, we believe we will surpass that amount. Page 128 of 142 Our professional fees will be billed monthly based on the amount of work completed, plus expenses incurred. Consulting beyond the scope of this agreement will be proposed separately. In addition to our professional fees, our invoices will include a 5% fee for software, technology and data security. Any travel, subsistence and other out-of-pocket expenses related to the engagement will be billed separately. Interim billings will be submitted on a monthly basis as work progresses and expenses are incurred. Our invoices are due and payable upon receipt. Page 129 of 142 ACCEPTED AND AGREED: The undersigned hereby executes this SOW on behalf of the party indicated with full authority to do so. Baker Tilly Advisory Group, LP Chippewa County By: [bakerTillySignerSignature_6IClWEB] By: [clientSignerSignature_Sw5pUBG] Name: [bakerTillySignerName_MzIQom5] Name: [clientSignerName_MW4SpPL] Title: [bakerTillySignerTextField_MHuroqb||7] Title: [clientSignerTextField_raIDaT0||6] Date: [bakerTillySignerDateField_1bl7g7n] Date: [clientSignerDateField_M9MuZX0] Page 130 of 142 Rev. June 1, 2026 CONSULTING & MANAGED SERVICES MASTER SERVICES AGREEMENT EFFECTIVE DATE: JULY 24, 2026 This Consulting & Managed Services Master Services Agreement (“Consulting MSA”) represents the terms and conditions relating to services to be provided to Chippewa County, with an address at 711 North Bridge Street, Chippewa Falls, Wisconsin 54729, United States on behalf of itself and its subsidiaries and affiliated entities set forth in a Statement of Work (collectively “you,” “your,” and “Client”) by Baker Tilly Advisory Group, LP (“Baker Tilly,” “we,” “us,” and “our”). To the extent Client subsidiaries or affiliated entities utilize this Consulting MSA, such subsidiary or affiliated entity shall be designated in the Statement of Work and all references to “you,” “your,” and “Client” throughout this Consulting MSA shall be deemed references to such subsidiary or affiliated entity. 1. Agreement Scope a.The terms and conditions of this Consulting MSA apply to all consulting services we provide to you and any other entities or individuals for whom services are performed at your request (the “Services”). The nature and scope of our Services may be set forth in a Statement of Work (“SOW”) signed by Baker Tilly and you. However, all consulting Services we provide to you or at your request, whether or not set forth in a SOW, are subject to the terms of this Agreement unless expressly governed by the terms of a separate agreement executed between the parties. b.This Consulting MSA, any attachments hereto, any SOW issued hereunder and, where applicable, any online terms and conditions or terms of use (“Online Terms”) related to online products or services (“Online Offering”) or third-party software (“Third-Party Software”) made available to Client by Baker Tilly (collectively, the “Agreement”), constitute the entire understanding and agreement between Client and Baker Tilly with respect to the Services. For clarity and avoidance of doubt, this Consulting MSA and any applicable SOW govern Baker Tilly’s provision of Services, and the Online Terms govern Client’s use of the Online Offering or Third-Party Software. c.This Agreement shall supersede and replace all prior or contemporaneous representations, understandings or agreements with regard to the Services, and may not be modified or amended except by an agreement in writing signed between the parties hereto. In the event of a conflict between this Consulting MSA and the terms of any SOW, this Consulting MSA shall govern. d.You may enter into SOWs for consulting services with certain Baker Tilly affiliates under the terms of this Consulting MSA, provided the SOW expressly references this Consulting MSA as the governing agreement, and is executed by you and the applicable affiliate. For the purposes of such SOW, all references to Baker Tilly in this Consulting MSA will be deemed to refer to such affiliate. Baker Tilly shall have no liability for the acts or omissions of such affiliate, and the affiliate who is party to a SOW shall be solely liable for the Services under such SOW. e.In addition to consulting services, Client acknowledges that Baker Tilly and its affiliates provide a variety of unrelated services, including without limitation, financial audit, wealth management, and tax services (collectively “Out of Scope Services”). Should Client wish to engage Baker Tilly or an affiliate in connection with any Out of Scope Services, the terms Page 131 of 142 Rev. June 1, 2026 2 and conditions for such Out of Scope Services must be captured in a separate written engagement agreement. 2. Deliverables a.Unless otherwise expressly agreed in an applicable SOW, subject to Baker Tilly’s rights in Baker Tilly’s Knowledge (as defined below), Client shall own completed deliverables developed under this Agreement ("Deliverables") and may use, copy and distribute Deliverables internally for Client’s internal business purposes. Disclosure of Deliverables to any third-party is subject to Baker Tilly’s prior written consent and execution of Baker Tilly’s standard access letter. Baker Tilly will maintain all ownership right, title and interest to all of Baker Tilly’s Knowledge. For purposes of this Agreement “Baker Tilly’s Knowledge” means Baker Tilly’s proprietary programs, modules, products, inventions, designs, data, or other information, including all copyright, patent, trademark and other intellectual property rights related thereto, that are (1) owned or developed by Baker Tilly prior to the Effective Date of this Agreement (“Baker Tilly’s Preexisting Knowledge”) (2) developed or obtained by Baker Tilly after the Effective Date, that are reusable from client to client and project to project, where Client has not paid for such development; and (3) extensions, enhancements, or modifications of Baker Tilly’s Preexisting Knowledge which do not include or incorporate Client’s Confidential Information. To the extent that any Baker Tilly Knowledge is incorporated into the Deliverables, Baker Tilly grants to Client a non-exclusive, paid up, perpetual royalty-free worldwide license to use such Baker Tilly Knowledge in connection with the Deliverables, and for no other purpose without the prior written consent of Baker Tilly. b.The documentation for the engagement, including the workpapers, is not part of the Deliverables, is the property of Baker Tilly, and constitutes Confidential Information. We may retain the documentation for a period of time sufficient to satisfy our firmwide document retention policy and any applicable legal or regulatory requirements for records retention. Baker Tilly does not retain any original client records, and we will return such records to you at the completion of the Services. When such records are returned to Client, it is Client’s responsibility to retain and protect its accounting and other business records for future use, including potential review by any government or other regulatory agencies. Client acknowledges and agrees that, upon the expiration of the documentation retention period, Baker Tilly shall be free to destroy its engagement files, including its workpapers related to an engagement. If Baker Tilly is required by law, regulation or professional standards to make certain documentation available to regulators, Client hereby authorizes Baker Tilly to do so. 3. Acceptance Client shall accept Deliverables which (i) substantially conform to the specifications in the SOW or (ii) where applicable, successfully complete the mutually agreed to acceptance test plan described in the SOW. Client will promptly give Baker Tilly written notification of any nonconformance of the Deliverables with such requirements (“Nonconformance”) within thirty (30) days following delivery of such Deliverables, and Baker Tilly shall have a reasonable period of time, based on the severity and complexity of the Nonconformance, to correct the Nonconformance so that the Deliverables substantially conform to the specifications. If Client uses the Deliverable before acceptance, fails to promptly notify Baker Tilly of any Nonconformance within such 30-day period, or delays the beginning of acceptance testing more than five (5) business days past the agreed upon date for the Page 132 of 142 Rev. June 1, 2026 3 start of such acceptance testing as specified or otherwise determined under the SOW, then the Deliverable shall be deemed irrevocably accepted by Client. 4. Standards of Performance Baker Tilly shall perform its Services in conformity with the terms expressly set forth in this Agreement. Accordingly, our Services shall be evaluated on our substantial conformance with such terms and standards. Any claim of nonconformance (and applicability of such standards) must be clearly and convincingly shown. Client acknowledges that the Services will involve the participation and cooperation of management and others of Client. Unless required by professional standards or Client and Baker Tilly otherwise agree in writing, Baker Tilly shall have no responsibility to update any of its work after its completion. 5. Warranty a.Each party represents and warrants to the other that it has full power and authority to enter into and perform this Agreement and the person signing this Agreement on behalf of each party hereto has been properly authorized and empowered to enter into this Agreement. b.Client warrants that it has the legal right and authority, and will continue to have the legal right and authority during the term of this Agreement, to operate, configure, provide, place, install, upgrade, add, maintain and repair (and authorize Baker Tilly to do any of the foregoing to the extent the same are included in the Services) the hardware, software and data that comprises any of Client’s information technology system upon which or related to which Baker Tilly provides Services under this Agreement. c.Baker Tilly warrants that any Services that it provides to Client under this Agreement will be performed in accordance with generally accepted industry standards of care and competence. Client’s sole and exclusive remedy for a breach of Baker Tilly’s warranty will be for Baker Tilly, in its sole discretion, to either: (i) use its reasonable commercial efforts to re- perform or correct the Services, or (ii) refund the fee Client paid for the Services that are in breach of Baker Tilly’s warranty. Client must make a claim for breach of warranty in writing within thirty (30) days of the date that the Services that do not comply with Baker Tilly’s warranty are performed. This warranty is voided in the event that Client makes alterations to the Services provided by Baker Tilly or to the environment in which the Services are used (including the physical, network and systems environments) that are not authorized in writing by Baker Tilly. If Client does not notify Baker Tilly of a breach of Baker Tilly’s warranty during that 30-day period, Client will be deemed to have irrevocably accepted the Services. d.Baker Tilly does not warrant any third-party product (each, a “Product”). All Products are provided to Client by Baker Tilly “AS IS.” Baker Tilly will, to the extent it is allowed to by its vendors, pass through any warranties and indemnifications provided by the manufacturer of the Product. Client, recognizing that Baker Tilly is not the manufacturer of any Product, expressly waives any claim that Client may have against Baker Tilly based upon any product liability or infringement or alleged infringement of any patent, copyright, trade secret or other intellectual property right (each a Claim) with respect to any Product and also waives any right to indemnification from Baker Tilly against any such Claim made against Client by another. Client acknowledges that no employee of Baker Tilly or any other party is authorized to make any representation or warranty on behalf of Baker Tilly that is not in this Agreement. Page 133 of 142 Rev. June 1, 2026 4 e.This Section 5 is Baker Tilly’s only warranty concerning the Services and any deliverable, and is made expressly in lieu of all other warranties and representations, express or implied, including any implied warranties of merchantability, ACCURACY, TITLE, noninfringement or fitness for a particular purpose, or otherwise. 6. Confidentiality a.With respect to this Agreement and any information supplied by the disclosing party (the “Disclosing Party”) in connection with this Agreement that should reasonably be treated as confidential and/or proprietary (“Confidential Information”), the receiving party (the “Recipient”) agrees to: (i) protect the Confidential Information in the same manner in which it protects its confidential information of like importance, but in no case using less than reasonable care; (ii) use the Confidential Information only to perform its obligations under this Agreement; and (iii) reproduce Confidential Information only as required to perform its obligations under this Agreement. This section shall not apply to information which is (a) publicly known, other than as a result of a breach of this Agreement by Recipient, (b) already known to the Recipient, (c) disclosed to Recipient by a third party who, to the best of Recipient’s knowledge, owes no obligation of confidentiality to the Disclosing Party, or (d) independently developed by Recipient. Subject to the foregoing, Baker Tilly may disclose Client’s Confidential Information (y) to its Subcontractors and subsidiaries, or (z) when required to comply with a legal requirement or order, or as required by regulations or professional standards governing the Services performed. b.Baker Tilly may be required to disclose Confidential Information to federal, state and international regulatory bodies or a court in criminal or other civil litigation. In the event that Baker Tilly receives a request from a third party (including a subpoena, summons or discovery demand in litigation) calling for the production of information, Baker Tilly will promptly notify Client, unless otherwise prohibited. In the event Baker Tilly is requested by Client, or required by government regulation, subpoena or other legal process to produce our engagement working papers or its personnel as witnesses with respect to services rendered to Client, so long as Baker Tilly is not a party to the proceeding in which the information is sought, Client will reimburse Baker Tilly for its professional time and expenses, as well as the fees and legal expenses, incurred in responding to such a request. 7. Limitation on Damages and Indemnification a.THE LIABILITY (INCLUDING ATTORNEY’S FEES AND ALL OTHER COSTS) OF BAKER TILLY AND ITS CURRENT OR FORMER PARTNERS, PRINCIPALS, AGENTS OR EMPLOYEES RELATED TO ANY CLAIM FOR DAMAGES RELATING TO THE SERVICES PERFORMED UNDER THIS AGREEMENT SHALL NOT EXCEED THE FEES PAID TO BAKER TILLY FOR THE PORTION OF THE WORK TO WHICH THE CLAIM RELATES, EXCEPT TO THE EXTENT FINALLY DETERMINED TO HAVE RESULTED FROM THE WILLFUL MISCONDUCT OR FRAUDULENT BEHAVIOR OF BAKER TILLY RELATING TO SUCH SERVICES. THIS LIMITATION OF LIABILITY IS INTENDED TO APPLY TO THE FULL EXTENT ALLOWED BY LAW, REGARDLESS OF THE GROUNDS OR NATURE OF ANY CLAIM ASSERTED, INCLUDING THE NEGLIGENCE OF EITHER PARTY. ADDITIONALLY, IN NO EVENT SHALL EITHER PARTY BE LIABLE FOR CONSEQUENTIAL, SPECIAL, INDIRECT, OR INCIDENTAL DAMAGES, COSTS, EXPENSES OR LOSSES (INCLUDING, WITHOUT LIMITATION, LOST PROFITS AND OPPORTUNITY COSTS) ARISING OUT OF OR RELATED TO THIS AGREEMENT EVEN IF A PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. IN NO Page 134 of 142 Rev. June 1, 2026 5 EVENT WILL EITHER PARTY BE LIABLE FOR ANY EXEMPLARY OR PUNITIVE DAMAGES ARISING OUT OF OR RELATED TO THIS AGREEMENT. b.As Baker Tilly is performing the Services solely for the benefit of Client, Client agrees to indemnify and hold harmless Baker Tilly, its subsidiaries, and their present or former partners, principals, employees, officers and agents against all costs, fees, expenses, damages and liabilities (including attorneys’ fees and all defense costs) associated with any third party claim relating to or arising as a result of this Agreement or the Services provided hereunder, including but not limited to, Client’s use of the Deliverables, or such third party's use or possession of or reliance upon Baker Tilly's advice, recommendations, information or work product. This indemnification obligation shall not apply to third party claims to the extent finally determined to have resulted from the willful misconduct or fraudulent behavior of Baker Tilly. c.Because of the importance of the information that Client provides to Baker Tilly with respect to Baker Tilly’s ability to perform the Services, Client hereby releases Baker Tilly and its present and former partners, principals, agents and employees from any liability, damages, fees, expenses and costs, including attorney's fees, relating to the Services, that arise from or relate to any information, including representations by management, provided by Client, its personnel or agents, that is not complete, accurate or current, whether or not management knew or should have known that such information was not complete, accurate or current. d.Each party recognizes and agrees that the warranty disclaimers and liability and remedy limitations in this Agreement are material bargained for bases of this Agreement and that they have been taken into account and reflected in determining the consideration to be given by each party under this Agreement and in the decision by each party to enter into this Agreement. e.The terms of this Section 7 shall apply regardless of the nature of any claim asserted (including, but not limited to, contract, tort or any form of negligence, whether of Client, Baker Tilly or others), but these terms shall not apply to the extent finally determined to be contrary to the applicable law or regulation. These terms shall also continue to apply after any termination of this Agreement. f.Client accepts and acknowledges that any legal proceedings arising from or in connection with the Services provided under this Agreement must be commenced within twelve (12) months after the performance of the Services for which the action is brought, without consideration as to the time of discovery of any claim or any other statutes of limitations or repose. 8. Personnel During the term of this Agreement, and for a period of twelve (12) months following the expiration or termination thereof, neither party will actively solicit the employment of the personnel of the other party involved directly with providing Services hereunder. Both parties acknowledge that the fee for hiring personnel from the other party during this period will be a fee equal to the hired person’s annual salary at the time of the violation, so as to reimburse the party for the costs of hiring and training a replacement. 9. Data Privacy and Security a.To the extent the Services require Baker Tilly to receive personal data or personal information, excluding protected health information, from Client, Baker Tilly may process, Page 135 of 142 Rev. June 1, 2026 6 and engage subcontractors to assist with processing, any personal data or personal information, as those terms are defined in applicable privacy laws. Baker Tilly’s processing shall be in accordance with the requirements of the applicable privacy laws relevant to the processing in providing Services hereunder, including Services performed to meet the business purposes of the Client, such as Baker Tilly’s tax, advisory, and other consulting services. Applicable privacy laws may include any local, state, federal or international laws or regulations governing the collection, use, disclosure, sharing or other processing of personal data or personal information with which Baker Tilly or its clients must comply. Such privacy laws may include (i) the EU General Data Protection Regulation 2016/679 (GDPR); (ii) the California Consumer Privacy Act of 2018 (CCPA); and/or (iii) other laws regulating marketing communications, requiring security breach notification, imposing minimum security requirements, requiring the secure disposal of records, and other similar requirements applicable to the processing of personal data or personal information. Baker Tilly is acting as a Service Provider/Data Processor, as those terms are defined respectively under the CCPA/GDPR, in relation to Client personal data and personal information. As a Service Provider/Data Processor processing personal data or personal information on behalf of Client, Baker Tilly shall, unless otherwise permitted by applicable privacy law, (a) follow Client instructions; (b) not sell personal data or personal information collected from the Client or share the personal data or personal information for purposes of targeted advertising; (c) not process personal data or personal information for commercial purposes other than related to the Client’s engagement; (d) notify Client if it becomes aware it can no longer comply with applicable privacy law and, upon such notice, shall permit Client to take reasonable and appropriate steps to remediate personal data or personal information processing; and (e) cooperate with and provide reasonable assistance to Client to ensure compliance with applicable privacy laws. Client is responsible for notifying Baker Tilly of any applicable privacy laws the personal data or personal information provided to Baker Tilly is subject to, and Client represents and warrants it has all necessary authority (including any legally required consent from individuals) to transfer such information and authorize Baker Tilly to process such information in connection with the Services described herein. Client further understands Baker Tilly US, LLP and Baker Tilly Advisory Group, LP and subsidiaries, including Baker Tilly One India LLP, may process Client data as necessary to perform the Services, pursuant to the alternative practice structure in place between these entities. Client agrees that Baker Tilly has the right to utilize Client data to improve internal processes and procedures and to generate aggregated/de-identified data from the data provided by Client to be used for Baker Tilly business purposes and with the outputs owned by Baker Tilly. For clarity, Baker Tilly will only disclose aggregated/de-identified data in a form that does not identify Client, Client employees, or any other individual or business entity and that is stripped of all persistent identifiers. Client is not responsible for Baker Tilly’s use of aggregated/de-identified data. b.Baker Tilly has established information security related operational requirements that support the achievement of our information security commitments, relevant information security related laws and regulations, and other information security related system requirements. Such requirements are communicated in Baker Tilly’s policies and procedures, system design documentation, and contracts with customers. Information security policies have been implemented that define our approach to how systems and data are protected. Client is responsible for providing timely written notification to Baker Tilly of any additions, changes or removals of access for Client personnel to Baker Tilly provided systems or applications. If Client becomes aware of any known or suspected information security or privacy related Page 136 of 142 Rev. June 1, 2026 7 incidents or breaches related to this Agreement, Client should timely notify Baker Tilly via email at dataprotectionofficer@bakertilly.com. c.Baker Tilly and Client recognize that in performing the Services, Baker Tilly may receive, or otherwise have access to Protected Health Information ("PHI") and thereby become a Business Associate of Client (all as defined in the Health Insurance Portability and Accountability Act of 1996 and its implementing regulations (45 C.F.R. Parts 160-64) ("HIPAA")). In such event, the parties shall protect PHI in accordance with the form of a HIPAA Business Associate Addendum. Baker Tilly and Client each agree to comply with the terms and conditions of the HIPAA Business Associate Agreement once executed, as well as federal and state health information confidentiality laws and regulations to the extent required, including but not limited to the requirements of the Standards for Privacy of Individually Identifiable Health Information published at 45 CFR parts 160 and 164. 10. Term & Termination a.Unless earlier terminated as provided below, or unless otherwise agreed upon in writing by the parties, this Consulting MSA shall be effective as of the Effective Date and shall automatically terminate on the third (3rd) anniversary thereof (the “Expiration Date”). Any renewals or extensions of this Consulting MSA must be agreed to by the parties in writing. b.To the extent any SOWs are in effect on the Expiration Date, the terms of this Consulting MSA shall remain in effect solely with regard to such SOW(s) until completion of the applicable Services. Any other termination of this Consulting MSA prior to the Expiration Date shall terminate all SOWs remaining in effect at the time of termination. Notwithstanding the foregoing, the termination of any particular SOW shall not affect the validity of this Consulting MSA or any other SOWs. c.This Agreement may be terminated at any time by either party upon written notice to the other. d.This Agreement may be terminated by either party effective immediately and without notice, upon: (i) the dissolution, termination of existence, liquidation or insolvency of the other party, (ii) the appointment of a custodian or receiver for the other party, (iii) the institution by or against the other party of any proceeding under the United States Bankruptcy Code or any other foreign, federal or state bankruptcy, receivership, insolvency or other similar law affecting the rights of creditors generally, or (iv) the making by the other party of any assignment for the benefit of creditors. e.Client shall pay Baker Tilly for all Services rendered and expenses incurred as of the date of termination, and shall reimburse Baker Tilly for all reasonable costs associated with any termination. In the event that collection procedures are required, Client agrees to be responsible for all expenses of collection including related attorneys’ fees. f.Any rights and duties of the parties that by their nature extend beyond the expiration or termination of this Agreement, including but not limited to, limitation of liability, confidentiality, ownership of work product, and survival of obligations; any accrued rights to payment; and remedies for breach of this Agreement shall survive the expiration or termination of this Agreement. 11. Alternative Dispute Resolution a.Except for disputes related to confidentiality or intellectual property rights, all disputes and controversies of every kind and nature arising out of or in connection with this Agreement Page 137 of 142 Rev. June 1, 2026 8 and/or the Services, or any services subsequently provided to Client by Baker Tilly, or as to the existence, construction, validity, interpretation or meaning, performance, nonperformance, enforcement, operation, breach, continuation or termination of this Agreement and/or the continuation or termination of any services (“Dispute(s)”) shall be resolved as set forth in this section using the following procedure. In the unlikely event that a Dispute is not resolved by mutual agreement, the parties to the Dispute agree to attempt in good faith to settle the Dispute in mediation administered by the American Arbitration Association under its mediation rules for professional accounting and related services disputes before resorting to litigation or any other dispute-resolution procedure. Each party shall bear its own expenses from mediation, and the fees and expenses of the mediator shall be shared equally by the parties. b.If mediation does not settle the Dispute, then the Dispute shall be settled by binding arbitration to be initiated by the party seeking damages or other permitted relief in any form (the “Claimant”). The arbitration proceeding shall take place in the city in which the Baker Tilly office providing the services subject to the Dispute is located, unless the parties mutually agree to a different location. The proceeding shall be governed by the provisions of the Federal Arbitration Act (FAA) and will proceed in accordance with the Arbitration Rules for Professional Accounting and Related Disputes of the AAA (the “Rules”) as amended and effective February 1, 2015, except that no prehearing discovery shall be permitted unless specifically authorized by the arbitrators upon a showing of substantial need. Any issue concerning the extent to which the Dispute is subject to arbitration, or concerning the applicability, interpretation or enforceability of any of these procedures, shall be governed by the FAA and resolved by the arbitrators. The arbitration will be conducted before a panel of three (3) arbitrators, with experience in accounting and auditing matters or resolving accounting and auditing matters. In the thirty (30) days after the arbitration is initiated, the parties shall attempt to mutually agree on the three (3) arbitrators, including one arbitrator who will serve as chair of the panel, and all of whom may be selected from AAA, JAMS, the Center for Public Resources, or any other internationally or nationally-recognized organization mutually agreed upon by the parties. If the parties cannot agree on a panel of three (3) arbitrators within the thirty (30) day period, the three (3) arbitrators shall be selected according to Rules A-16(a) and (b) of the Rules except that the AAA shall send an identical list of fifteen (15) names to the parties to the arbitration. The arbitrators shall have no authority to award non-monetary or equitable relief and will not have the right to award punitive damages or statutory awards. Furthermore, in no event shall the arbitrators have power to make an award that would be inconsistent with the Agreement or any amount that could not be made or imposed by a court deciding the matter in the same jurisdiction. The award of the arbitration shall be in writing and shall be accompanied by a well-reasoned opinion. The award issued by the arbitrators may be confirmed in a judgment by any federal or state court of competent jurisdiction. Each party shall be responsible for their own costs associated with the arbitration, except that the costs of the arbitrators shall be equally divided by the parties. Both parties agree and acknowledge that they are each giving up the right to have any Dispute heard in a court of law before a judge and a jury, as well as any appeal. The arbitration proceeding and all information disclosed during the arbitration shall be maintained as confidential, except as may be required for disclosure to professional or regulatory bodies or in a related confidential arbitration. The arbitrators shall apply the limitations period that would be applied by a court deciding the matter in the same jurisdiction and subject to the choice of law provision set forth below, including the contractual limitations Page 138 of 142 Rev. June 1, 2026 9 set forth in this Agreement, and shall have no power to decide the Dispute in any manner not consistent with such limitations period. c.Client and Baker Tilly agree that if a party breaches any of its obligations hereunder, and if such breach will cause irreparable harm, the nonbreaching party shall, without limiting its other rights or remedies, be entitled to seek equitable relief (including, but not limited to, injunctive relief) to enforce its rights hereunder, including without limitation protection of its proprietary rights. The parties agree that the parties need not invoke the mediation or arbitration procedures set forth in this section in order to seek injunctive or declaratory relief. 12. Force Majeure In the event that either party is prevented from performing, or is unable to perform, any of its obligations under this Agreement due to any act of God; fire, casualty, flood, war, strike, lockout, failure of public utilities, or injunction; any act, exercise, assertion or requirement of any governmental authority; any epidemic, destruction of production facilities or insurrection; any inability to obtain labor, materials, equipment, transportation or energy sufficient to meet needs; or any other cause beyond the reasonable control of the party invoking this provision, and if such party shall have used reasonable efforts to avoid such occurrence and minimize its duration and has given prompt written notice to the other party, then the affected party’s failure to perform shall be excused and the period of performance shall be deemed extended to reflect such delay as agreed upon by the parties. 13. Taxes Baker Tilly’s fees are exclusive of any federal, national, regional, state, provincial or local taxes, including any sales taxes, VAT or other tax withholdings imposed on this transaction, the fees, or on Client’s use of the Services or possession of any deliverable (individually or collectively, the “Taxes”). All applicable Taxes shall be paid by Client without deduction from any fees owed by Client to Baker Tilly. If any applicable law requires Client to deduct or withhold taxes from any payment due to Baker Tilly, Client shall gross up such payment so that, after such deduction or withholding, Baker Tilly receives the full amount originally invoiced. In the event Client fails to pay any Taxes when due, Client shall defend, indemnify, and hold harmless Baker Tilly, its officers, agents, employees and consultants from and against any and all fines, penalties, damages, costs (including, but not limited to, claims, liabilities or losses arising from or related to such failure by Client) and will pay any and all damages, as well as all costs, including, but not limited to, mediation and arbitration fees and expenses as well as attorneys’ fees, associated with Client’s breach of this Section 13. 14. Notices Any notice or communication required or permitted under this Agreement shall be in writing and shall be deemed received (i) on the date personally delivered; or (ii) the date of confirmed receipt if sent by Federal Express, DHL, UPS or any other reputable carrier service, to the applicable party (sending it to the attention of the signatory hereto) at the address specified in this Agreement or such other address as either party may from time to time designate to the other using this procedure. 15. Miscellaneous a.Any terms in any Client purchase order that are different from, or additional to, the terms of this Agreement will be accorded no legal effect and are specifically hereby objected to by Page 139 of 142 Rev. June 1, 2026 10 Baker Tilly. This Agreement cannot be amended unless in writing and signed by duly authorized representatives of each party. Headings in this Agreement are included for convenience only and are not to be used to construe or interpret this Agreement. b.If any provision of this Agreement is held by a court of competent jurisdiction to be unenforceable because it is invalid or in conflict with any law of any relevant jurisdiction, the validity of the remaining provisions shall not be affected, and the rights and obligations of the parties shall be construed and enforced as if the Agreement did not contain the particular provisions held to be unenforceable. The unenforceable provisions shall be replaced by mutually acceptable provisions which, being valid, legal and enforceable, come closest to the intention of the parties underlying the invalid or unenforceable provision. If the Services should become subject to the independence rules of the U.S. Securities and Exchange Commission or the AICPA with respect to Client, such that any provision of this Agreement would impair the independence of Baker Tilly or its related entities under the rules, such provision(s) shall be of no effect. c.Neither this Agreement, nor any claims, rights or licenses granted hereunder may be assigned, delegated or subcontracted by Client without the written consent of Baker Tilly. Baker Tilly may assign and transfer this Agreement to any successor that acquires all or substantially all of the business or assets of Baker Tilly by way of merger, consolidation, other business reorganization, or the sale of interests or assets. d.The parties hereto are independent contractors. Nothing herein shall be deemed to constitute either party as the representative, agent, partner or joint venture of the other. Baker Tilly shall have no authority to bind Client to any third-party agreement. Though the Services may include Baker Tilly’s advice and recommendations, all decisions regarding the implementation of such advice or recommendations shall be the responsibility of, and made by, Client. e.This Agreement's provisions shall not be deemed modified or amended by the conduct of the parties. The failure of either party at any time to enforce any of the provisions of this Agreement will in no way be construed as a waiver of such provisions and will not affect the right of either party thereafter to enforce each and every provision thereof in accordance with its terms. f.Client acknowledges that: (i) Baker Tilly and Client may correspond or convey documentation via Internet e-mail unless Client expressly requests otherwise, (ii) neither party has control over the performance, reliability, availability or security of Internet e-mail, and (iii) Baker Tilly shall not be liable for any loss, damage, expense, harm or inconvenience resulting from the loss, delay, interception, corruption or alteration of any Internet e-mail. g.Except to the extent expressly provided to the contrary, no third-party beneficiaries are intended under this Agreement. h.The Services performed under this Agreement do not include the provision of legal advice and Baker Tilly makes no representations regarding questions of legal interpretation. Client should consult with its attorneys with respect to any legal matters or items that require legal interpretation under federal, state or other type of law or regulation. i.Baker Tilly US, LLP and Baker Tilly Advisory Group, LP and its subsidiary entities provide professional services through an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations and professional standards. Baker Tilly US, LLP is a licensed independent CPA firm that provides attest services to clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and business Page 140 of 142 Rev. June 1, 2026 11 advisory services to their clients. Baker Tilly Advisory Group, LP and its subsidiary entities are not licensed CPA firms. Baker Tilly Advisory Group, LP and its subsidiaries and Baker Tilly US, LLP are independent members of Baker Tilly International Limited (“Baker Tilly International”). Baker Tilly International is an English company. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity, and each describes itself as such. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP are not Baker Tilly International’s agents and do not have the authority to bind Baker Tilly International or act on Baker Tilly International’s behalf. None of Baker Tilly International, Baker Tilly Advisory Group, LP, Baker Tilly US, LLP, nor any of the other member firms of Baker Tilly International have any liability for each other’s acts or omissions. The name Baker Tilly and its associated logo is used under license from Baker Tilly International Limited. j.If you request or require that we submit invoices through your vendor management or payment portal system (“VMS”), we will not be responsible for any management, administration or fees of any kind (including as a deduction or set-off to fees due to us) associated with our use of such VMS, and we shall not be subject to any additional terms and conditions of such VMS, notwithstanding a requirement that we click-through or agree to such terms in order to submit invoices. Any such terms will be void. Further, handwritten edits to this Agreement are expressly rejected and are void. 16. Governing Law This Agreement shall be governed by and construed in accordance with the laws of the state of Illinois, without giving effect to the provisions relating to conflict of laws. Any non-arbitrable action arising under this Agreement shall be brought exclusively in the State of Illinois, and both parties consent to the personal jurisdiction of the state and federal courts located in Illinois. Page 141 of 142 Rev. June 1, 2026 12 ACCEPTED AND AGREED: The undersigned hereby executes this Consulting and Managed Services Master Services Agreement on behalf of the party indicated, with full authority to do so. Baker Tilly Advisory Group, LP Chippewa County By: [bakerTillySignerSignature_I6uqkOd] By: [clientSignerSignature_MmtcmeT] Name: [bakerTillySignerName_pfJw0hI] Name: [clientSignerName_uxCJrdW] Title: [bakerTillySignerTextField_AcfeawN||5] Title: [clientSignerTextField_7M9s4U2||5] Date: [bakerTillySignerDateField_SkODExy] Date: [clientSignerDateField_NMleyJH] Page 142 of 142