Finance Committee - 8/10/2026 — Agenda Packet

PORTAGE COUNTY MEETING AGENDA FINANCE COMMITTEE PORTAGE COUNTY ANNEX CONFERENCE ROOMS 1 & 2 1462 STRONGS AVENUE STEVENS POINT, WI 54481 Monday, August 10, 2026 5:00 PM REMOTE ATTENDANCE & COMMENT To attend this meeting by telephone : dial 1-872-242-7813 , after dialing the number you will then be asked to enter in a meeting number. Use the following meeting number: 570 305 64, then press # To attend this meeting by video: https://teams.microsoft.com/meet/291838328806982?p=AQLxEkfRZk5OFoTpYJ Page 1 of 3 CALL TO ORDER Committee Members enter Per Diem and Mileage CORRESPONDENCE REPORTS 1. Treasurer • Tax Deeded Parcels Status Update • Delinquent Tax Parcels Status Update 2. Information Technology • County Cellphones 3. Purchasing • Procurements • Surplus Property 4. Finance 5. Special Meeting Attendance Reports (Portage County Ordinance 3.1.47 & 3.1.48) PRESENTATIONS PUBLIC NOTICE Members of the public who wish to address the Committee on specific agenda items must register their request at this time, with such comments subject to the public comment ordinance and the reasonable control of the Committee Chair as set forth in Robert’s Rules of Order. APPROVAL OF MINUTES 6. July 13, 2026 Meeting Minutes DISCUSSION/POSSIBLE ACTION 7. Discussion and Possible Action regarding Authorizing Tax Printing and Mailing Services Agreement 8. Discussion and Possible Action regarding Resolution Authorizing the Adoption of the Portage County 2027-2032 Capital Improvement Plan This includes proposed capital projects for the following areas – Government Facilities Improvements, Security Page 1 of 152 Finance Committee Meeting Agenda August 10, 2026 Page 2 of 3 Improvements, and Building New Construction & Improvements; Highway Road Improvements; Parks Improvements and Equipment; Information Technology Equipment, Software, & Network Improvements; Aerial Photography; and other County capital projects. The Portage County Proposed 2027 – 2032 Capital Improvement Plan can be found on the County’s website at https://www.co.portage.wi.gov/492/Capital-Improvement-Plans 9. Discussion and Possible Action regarding Resolution Awarding the Sale of $60,305,000 General Obligation Promissory Notes, Series 2026A 10. Discussion and Possible Action regarding Grant Applications/Awards (Portage County Ordinance 3.8.14): • County Executive Office - Focus on Energy Local Government Staffing Grant award in the amount of $80,000 • Health & Human Services - WI Department of Children & Families Foster Parent Grant award in the amount of $5,232 • Health & Human Services - Sanford Hospital Foundation Caring for Communities Grant award in the amount of $1,200 • Health & Human Services - WI Department of Transportation Highway Safety Grant award in the amount of $5,092 11. Discussion and Possible Action regarding Resolution Authorizing 2026 Budget Amendments and Transfers 12. Discussion and Review regarding 2027 Proposed Department Budget Requests • Finance • Risk Management • Purchasing • Treasurer • Information Technology • Insurance • Non-Departmental • Debt Service 13. Discussion and Review regarding 2027 Proposed County Budget • 2027 Budget Assumptions • WI Department of Revenue Preliminary Estimates - Net New Construction and Equalized Value • Sales Tax Estimates • County and Municipal Aid • Supplemental County and Municipal Aid • Tax Levy Limit Calculation & Tax Levy Limit Scenarios • Debt Service • Capital • Countywide Budget Process • Central WI Airport - Joint Meeting Update 14. Discussion and Possible Action regarding Accounts Receivable Write-Offs • Amounts less than $20 (Notice only – previously authorized by Department Director) • Amounts of $20 - $999 (Notice only – previously authorized by Finance Director) • Amounts of $1,000 - $5,000 NEXT MEETING DATE 15. September 8, 2026 ADJOURNMENT Page 2 of 152 Finance Committee Meeting Agenda August 10, 2026 Page 3 of 3 Notice: Any person who has special needs and plans on attending this meeting in-person or remotely should contact the Facilities Office at 715-346-1598 as soon as possible to ensure that reasonable accommodations can be made. Notice: Remote comment by the public during the meeting will be at the discretion of the Chair. Notice: A quorum of the Portage County Board of Supervisors, or any committee thereof, may be present at this meeting. Page 3 of 152 County of Portage Finance Department 1462 Strongs Avenue Stevens Point, WI 54481 (715) 346-1330 Fax: (715) 346-1634 finance@co.portage.wi.gov MEMO To: Finance Committee Members From: Jennifer A. Jossie, Finance Director CC: Eric Olson, County Executive Date: August 5, 2026 Re: Director’s Report Sales Tax Report The County share of sales tax collections through July 2026 is 1.4% over the previous fiscal year. The distributions for the County’s share of the sales tax collections are approximately a two-month lag from the actual sales reporting periods. Vehicle Registration Report After receiving payments through May 2026, the payments are 0.1% over the previous fiscal year. 2026 Finance Department Budget Updates The Finance budget is 58.3% of budgeted expenses for 2026 and is expected to stay within budget. The Self- Funded Workers’ Compensation/Risk Management budget is within budget. 2026 Countywide YTD Budget Report Attached is the County’s 2026 Countywide YTD Budget Report for your review. Capital Projects Update Attached is a report on capital projects spending. Independent Auditors’ Report on State Financial Report Form (WI Administrative Code, Tax 16) The County’s auditors filed an opinion on the County’s 2025 Financial Report Form A as required prior to the July 31, 2026 deadline. Financial Statements & Related Audit Documents Update The County’s audit firm finalized and published the County’s financial statements. The single audit is still in process with targeted completion prior to September 30, 2026. Debt Service Planning Staff continue to meet weekly and work with the County’s financial advisor to focus on future debt planning for the County. Currently staff is working on the preliminary official statement and necessary items to prepare for the August sale. Staff plan to continuously update the potential financing plan along with a financial impact analysis. Page 4 of 152 Bond Disclosure Counsel Staff participated along with our financial advisors in a due diligence call on August 4th regarding the upcoming promissory notes issuance for public purposes including financing phase 1 of (a) the construction and equipping of a new jail and law enforcement center and (b) the remodeling, upgrading and equipping of the existing courthouse building, including enhanced safety and security measures. S&P Rating Staff participated in a rating call with our financial advisors on July 29, 2026, regarding the upcoming sale of promissory notes for building projects. The rating is expected later this week. Continuing Disclosure Submission – MSRB’s Electronic Municipal Market Access (EMMA) The County’s continuing disclosure submission was reported on EMMA by PFM Financial Advisors LLC on the County’s behalf on July 31, 2026 prior to the deadline. WI Department of Natural Resources – County Conservation Aids Grant The WI Department of Natural Resources requires a resolution authorized by the County Board when submitted grant applications; however, this resolution is not required by County policy or ordinance. The Parks department recently completed an application for the County Conservation Aids grant. State and Local Fiscal Recovery Funds The Project and Expenditure Report for the period through June 30, 2026 was filed on July 30th. This reporting included all obligations as approved and adjusted prior to December 31, 2024 and corresponding expenditures. Total obligations reported - $13,746,631; total expenditures reported - $13,080,780.37; total number of projects – 43; total number of completed/closed/cancelled projects – 29; total number of open projects - 14. There are two quarterly reports remaining. IRS Mileage Rates The County received notice on July 13, 2026 the IRS increased the rate to 76.0 cents per mile effective July 1, 2026, up 3.5 cents per mile from the prior rate. Notice of Contract and Leases – Portage County Ordinance 3.7.11 The following approvals were authorized within the scope of the ordinance as contracts or leases as part of the County’s upcoming 2026 General Obligation Notes sale: • Quarles for Bond Counsel and Disclosure Counsel • S&P Global Ratings for Credit Rating Services • PFM Financial Advisors LLC for Financial Advisor Services Finance Staffing Staff is working with Human Resources on the recruitment process for the Finance Manager position. New Position Request - Finance During the 2026 budget process, staff submitted a new position request for the Finance department. Staff have submitted the same request for the upcoming 2027 budget as well. This position would be similar to the existing Finance Manager position with specific areas of focus in budget development & monitoring, capital planning development, and capital/fixed asset reporting. Page 5 of 152 County Sales Tax Update Printed: 07/22/26 Portage County 50 of 72 Year January February March April May June July August September October November December Year 2023 546,365 875,682 586,723 536,345 708,146 795,465 646,697 829,846 754,943 630,681 857,854 722,830 8,491,575 2024 456,635 977,453 589,754 434,897 805,239 670,446 684,893 885,526 609,875 806,372 836,457 642,423 8,399,970 2025 862,962 874,946 630,010 590,504 791,899 641,197 935,665 865,235 729,140 1,019,355 618,216 722,349 9,281,478 2026 755,022 813,034 702,574 744,365 767,438 769,284 850,707 -- -- -- -- -- 5,402,424 Year January February March April May June July August September October November December 2023 546,365 1,422,047 2,008,769 2,545,114 3,253,261 4,048,726 4,695,423 5,525,268 6,280,211 6,910,892 7,768,746 8,491,575 2024 456,635 1,434,088 2,023,842 2,458,739 3,263,978 3,934,425 4,619,317 5,504,843 6,114,718 6,921,091 7,757,547 8,399,970 2025 862,962 1,737,907 2,367,917 2,958,422 3,750,321 4,391,518 5,327,183 6,192,418 6,921,558 7,940,913 8,559,129 9,281,478 2026 755,022 1,568,056 2,270,630 3,014,996 3,782,433 4,551,718 5,402,424 -- -- -- -- -- '26 vs '25 (%) -12.5% -9.8% -4.1% 1.9% 0.9% 3.6% 1.4% '26 vs '25 ($) (107,939) (169,851) (97,287) 56,574 32,112 160,199 75,241 -- -- -- -- -- Monthly Sales Tax Distributions Year-to-Date Sales Tax Distributions -- 200,000 400,000 600,000 800,000 1,000,000 1,200,000 January February March April May June July August September October November December 2023 2024 2025 2026 Monthly Sales Tax Distributions (2023-2026) Source: Wisconsin Department of Revenue Helping Communities Thrive Page 6 of 152 2019 2020 2021 2022 2023 2024 2025 2026 January 894 108,968 109,697 103,640 111,639 129,146 135,642 131,398 February 23,812 114,609 109,633 114,441 114,542 148,283 141,698 143,067 March 76,105 136,968 149,839 150,102 145,539 154,924 167,896 176,064 April 125,375 137,007 138,134 127,616 129,828 161,820 156,015 166,868 May 132,614 132,294 129,611 142,776 141,924 158,862 173,526 158,027 June 128,869 140,676 147,620 139,630 137,838 163,212 173,112 177,999 July 141,023 134,992 133,098 127,685 136,558 147,626 169,296 170,284 * August 128,042 131,053 131,544 134,548 134,832 175,239 134,051 134,834 * September 119,695 115,429 122,764 120,897 108,200 160,636 163,976 164,933 * October 119,413 116,245 108,172 112,399 115,828 146,390 145,912 146,764 * November 86,929 96,716 100,919 100,885 106,880 112,971 112,570 113,228 * December 98,619 94,216 92,908 94,111 110,018 125,705 127,851 128,597 * TOTAL REVENUE RECEIVED 1,181,390 1,459,172 1,473,937 1,468,730 1,493,625 1,784,814 1,801,545 1,812,063 BUDGETED REVENUE 1,050,000 1,400,000 1,500,000 1,480,000 1,480,000 1,710,000 1,710,000 1,741,642 SURPLUS/DEFICIT REVENUE 131,390 59,172 (26,064) (11,270) 13,625 74,814 91,545 70,421 Average Monthly Revenue 98,449 121,598 122,828 122,394 124,469 148,734 150,129 151,005 YTD ACTUAL (% of budgeted revenue): 112.51% 104.23% 98.26% 99.24% 100.92% 104.38% 105.35% 54.74% YTD PROJECTION (% of budgeted revenue): 112.51% 104.23% 98.26% 99.24% 100.92% 104.38% 105.35% 104.04% Prior Year YTD Actual Revenue Not Applicable 1,181,390 1,459,172 1,473,937 1,468,730 1,493,625 1,784,814 947,889 Current Year YTD Actual Revenue 1,181,390 1,459,172 1,473,937 1,468,730 1,493,625 1,784,814 1,801,545 953,423 Current YTD compared to Prior YTD Not Applicable 23.51% 1.01% -0.35% 1.69% 19.50% 0.94% 0.58% * Estimated using prior year plus YTD percentage change trend. PORTAGE COUNTY VEHICLE REGISTRATION FEE Page 7 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:38 User: jossiej Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 110 General 46190 Other General Government Fees -75 0 -75 -45.00 .00 -30.00 60.0% 49210 Transfer from General Fund 0 -45,862 -45,862 .00 .00 -45,862.00 .0% 51100 Salaries/Wages 0 -197,979 -197,979 .00 .00 -197,979.00 .0% 51105 Salaries/Wages (Full-time) 1,090,824 28,217 1,119,041 511,163.12 .00 607,877.88 45.7% 51240 Overtime 0 0 0 246.05 .00 -246.05 100.0% 51245 Longevity 18,736 -3,359 15,377 375.00 .00 15,002.00 2.4% 51305 FICA & Medicare Taxes 82,859 -12,699 70,160 37,453.98 .00 32,706.02 53.4% 51505 Retirement - County Share 79,888 -12,464 67,424 36,240.98 .00 31,183.02 53.8% 51510 Health Insurance - County Sha 229,110 -40,700 188,410 100,316.20 .00 88,093.80 53.2% 51515 Life Insurance - County Share 814 -114 700 418.94 .00 281.06 59.8% 51520 Disability Insurance - County 2,883 -384 2,499 1,511.86 .00 987.14 60.5% 51525 PEHP 3,150 -450 2,700 1,575.00 .00 1,125.00 58.3% 51530 Worker's Compensation 1,956 -302 1,654 818.32 .00 835.68 49.5% 51540 HSA Contribution 5,500 -1,000 4,500 5,500.00 .00 -1,000.00 122.2% 52130 Accounting/Auditing Services 135,250 12,121 147,371 58,143.75 55,302.25 33,925.00 77.0% 52132 Indirect Cost Plan /Cost Allo 6,500 6,000 12,500 .00 6,000.00 6,500.00 48.0% 52170 Reference/Background Checks 88 0 88 22.75 .00 65.25 25.9% 52190 Contracted Training/Education 2,500 0 2,500 .00 .00 2,500.00 .0% 52210 Telephone 2,134 0 2,134 1,027.95 .00 1,106.05 48.2% 52215 Cellular Services 0 0 0 31.52 .00 -31.52 100.0% 52480 Computer Services - County IT 104,220 0 104,220 60,795.00 .00 43,425.00 58.3% 53100 Office Supplies 1,750 0 1,750 102.28 .00 1,647.72 5.8% 53105 Office Equipment (under $5000 1,000 2,548 3,548 2,298.88 962.30 287.12 91.9% 53130 Postage & Shipping 166 0 166 222.23 .00 -56.23 133.9% 53140 Photocopying & Printing 2,819 0 2,819 826.70 .00 1,992.30 29.3% 53205 Publications 500 0 500 .00 .00 500.00 .0% 53208 Membership & Association Dues 745 0 745 1,025.00 .00 -280.00 137.6% 53210 License/Certifications 10 0 10 10.00 .00 .00 100.0% 53221 Legal Notices 200 0 200 .00 .00 200.00 .0% 53222 Employment Advertising 0 0 0 11.73 .00 -11.73 100.0% 53230 Conference & Reg(In State) 4,750 0 4,750 25.00 .00 4,725.00 .5% 53305 Mileage 150 0 150 100.05 .00 49.95 66.7% 53306 Meals 120 0 120 .00 .00 120.00 .0% 53310 Lodging 1,200 0 1,200 .00 .00 1,200.00 .0% TOTAL General 1,779,747 -266,427 1,513,320 820,217.29 62,264.55 630,838.46 58.3% TOTAL REVENUES -75 -45,862 -45,937 -45.00 .00 -45,892.00 TOTAL EXPENSES 1,779,822 -220,565 1,559,257 820,262.29 62,264.55 676,730.46 740 Risk Management Page 8 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:38 User: jossiej Program ID: glytdbud Page 2 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 740 Risk Management APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47493 Internal Service - Local Depa -748,695 0 -748,695 -371,484.89 .00 -377,210.11 49.6% 48110 Interest Income -24,000 0 -24,000 -6,667.85 .00 -17,332.15 27.8% 51105 Salaries/Wages (Full-time) 76,706 0 76,706 41,733.14 .00 34,972.86 54.4% 51305 FICA & Medicare Taxes 5,710 0 5,710 2,971.33 .00 2,738.67 52.0% 51505 Retirement - County Share 5,523 0 5,523 3,004.76 .00 2,518.24 54.4% 51510 Health Insurance - County Sha 27,394 0 27,394 15,979.60 .00 11,414.40 58.3% 51515 Life Insurance - County Share 62 0 62 37.80 .00 24.20 61.0% 51520 Disability Insurance - County 209 0 209 126.98 .00 82.02 60.8% 51525 PEHP 450 0 450 262.50 .00 187.50 58.3% 51530 Worker's Compensation 138 0 138 66.74 .00 71.26 48.4% 51540 HSA Contribution 1,000 0 1,000 1,000.00 .00 .00 100.0% 52000 Contractual Services 6,281 0 6,281 4,923.44 .00 1,357.56 78.4% 52110 Legal Services 0 0 0 4,598.68 15,401.32 -20,000.00 100.0% 52120 Medical Services 0 162 162 22,056.37 14,243.63 -36,138.50*******% 52140 Excess Coverage/Stop Loss 98,174 0 98,174 94,521.00 .00 3,653.00 96.3% 52141 State Assessment Fee 5,000 0 5,000 1,180.41 .00 3,819.59 23.6% 52163 Job Functional Analysis 7,500 0 7,500 .00 7,500.00 .00 100.0% 52210 Telephone 107 0 107 68.53 .00 38.47 64.0% 52215 Cellular Services 327 0 327 136.25 .00 190.75 41.7% 52480 Computer Services - County IT 6,145 0 6,145 3,584.63 .00 2,560.37 58.3% 52900 Other Contractual Services 0 0 0 14,600.06 6,156.02 -20,756.08 100.0% 52920 Medical & Lost Wages 400,000 2,319 402,319 95,801.73 122,664.36 183,852.80 54.3% 52925 Investigation Services 0 0 0 300.00 3,700.00 -4,000.00 100.0% 53100 Office Supplies 100 0 100 .00 .00 100.00 .0% 53105 Office Equipment (under $5000 5,000 0 5,000 .00 .00 5,000.00 .0% 53130 Postage & Shipping 10 0 10 .00 .00 10.00 .0% 53140 Photocopying & Printing 35 0 35 8.13 .00 26.87 23.2% 53208 Membership & Association Dues 435 0 435 425.00 .00 10.00 97.7% 53230 Conference & Reg(In State) 0 0 0 10.46 .00 -10.46 100.0% 53405 Equipment (under $5000) 5,000 0 5,000 .00 .00 5,000.00 .0% 53490 First Aid Supplies 5,000 0 5,000 .00 .00 5,000.00 .0% 55510 Investment Management Fees 2,040 0 2,040 1,083.69 .00 956.31 53.1% 59100 Designated for Future Operati 114,349 0 114,349 .00 .00 114,349.00 .0% TOTAL Risk Management 0 2,480 2,480 -69,671.51 169,665.33 -97,513.43 4031.4% TOTAL REVENUES -772,695 0 -772,695 -378,152.74 .00 -394,542.26 TOTAL EXPENSES 772,695 2,480 775,175 308,481.23 169,665.33 297,028.83 GRAND TOTAL 1,779,747 -263,946 1,515,801 750,545.78 231,929.88 533,325.03 64.8% ** END OF REPORT - Generated by Jennifer Jossie ** Page 9 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 110 General 000 Undefined 51 Salaries & Benefits -350,489 0 -350,489 .00 .00 -350,489.00 .0% TOTAL Undefined -350,489 0 -350,489 .00 .00 -350,489.00 .0% 110 County Board 49 Other Financing Sour -50,000 0 -50,000 .00 .00 -50,000.00 .0% 51 Salaries & Benefits 140,761 0 140,761 66,588.24 .00 74,172.76 47.3% 52 Contractual Services 179,856 0 179,856 61,117.66 .00 118,738.34 34.0% 53 Supplies & Operating 56,533 0 56,533 30,903.29 3,977.83 21,651.88 61.7% TOTAL County Board 327,150 0 327,150 158,609.19 3,977.83 164,562.98 49.7% 120 County Clerk 44 Licenses and Permits -21,850 0 -21,850 -9,865.00 .00 -11,985.00 45.1% 46 Public Charges for S -62,000 0 -62,000 -31,854.63 .00 -30,145.37 51.4% 47 Intergovernmental Ch -6,462 0 -6,462 -3,225.00 .00 -3,237.00 49.9% 48 Miscellaneous Revenu -5,500 0 -5,500 -1,784.67 .00 -3,715.33 32.4% 49 Other Financing Sour -8,708 0 -8,708 .00 .00 -8,708.00 .0% 51 Salaries & Benefits 302,492 0 302,492 166,085.27 .00 136,406.73 54.9% 52 Contractual Services 68,249 0 68,249 57,788.93 .00 10,460.07 84.7% 53 Supplies & Operating 64,671 266 64,937 30,383.40 7,662.14 26,891.05 58.6% 55 Fixed Charges 5,850 0 5,850 2,874.42 2,924.42 51.16 99.1% TOTAL County Clerk 336,742 266 337,008 210,402.72 10,586.56 116,018.31 65.6% 130 County Executive 51 Salaries & Benefits 274,694 0 274,694 134,917.48 .00 139,776.52 49.1% 52 Contractual Services 18,938 0 18,938 12,157.53 .00 6,780.47 64.2% Page 10 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 2 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 53 Supplies & Operating 3,057 0 3,057 618.71 .00 2,438.29 20.2% TOTAL County Executive 296,689 0 296,689 147,693.72 .00 148,995.28 49.8% 140 Clerk of Courts 43 Intergovernmental Re -500,978 0 -500,978 -265,423.36 .00 -235,554.64 53.0% 45 Fines, Forfeitures, -209,100 0 -209,100 -106,211.77 .00 -102,888.23 50.8% 46 Public Charges for S -280,246 0 -280,246 -161,818.80 .00 -118,427.20 57.7% 48 Miscellaneous Revenu -72,500 0 -72,500 -35,141.02 .00 -37,358.98 48.5% 51 Salaries & Benefits 1,555,037 0 1,555,037 848,396.43 .00 706,640.57 54.6% 52 Contractual Services 522,892 70 522,962 205,778.25 55,133.87 262,049.88 49.9% 53 Supplies & Operating 83,660 0 83,660 35,112.29 10,579.56 37,968.15 54.6% 55 Fixed Charges 700 0 700 150.00 50.00 500.00 28.6% TOTAL Clerk of Courts 1,099,465 70 1,099,535 520,842.02 65,763.43 512,929.55 53.4% 150 Family Court Commissioner 43 Intergovernmental Re -8,462 0 -8,462 .00 .00 -8,462.00 .0% 46 Public Charges for S -19,500 0 -19,500 -9,175.00 .00 -10,325.00 47.1% 51 Salaries & Benefits 148,052 0 148,052 75,571.51 .00 72,480.49 51.0% 52 Contractual Services 15,804 0 15,804 8,043.28 6,720.00 1,040.72 93.4% 53 Supplies & Operating 3,202 0 3,202 1,355.61 .00 1,846.39 42.3% TOTAL Family Court Commissioner 139,096 0 139,096 75,795.40 6,720.00 56,580.60 59.3% 160 District Attorney 43 Intergovernmental Re -150,166 0 -150,166 -103,851.50 .00 -46,314.50 69.2% 46 Public Charges for S -41,750 0 -41,750 -13,005.00 .00 -28,745.00 31.1% 48 Miscellaneous Revenu -1,000 0 -1,000 .00 .00 -1,000.00 .0% 49 Other Financing Sour -3,000 0 -3,000 .00 .00 -3,000.00 .0% 51 Salaries & Benefits 666,849 0 666,849 353,860.30 .00 312,988.70 53.1% 52 Contractual Services 42,481 0 42,481 17,715.24 102.86 24,662.90 41.9% 53 Supplies & Operating 36,396 0 36,396 11,196.81 519.99 24,679.20 32.2% 55 Fixed Charges 50 0 50 150.00 .00 -100.00 300.0% TOTAL District Attorney 549,860 0 549,860 266,065.85 622.85 283,171.30 48.5% Page 11 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 3 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 170 Medical Examiner 46 Public Charges for S -27,000 0 -27,000 -15,600.00 .00 -11,400.00 57.8% 48 Miscellaneous Revenu -17,000 0 -17,000 .00 .00 -17,000.00 .0% 49 Other Financing Sour -21,000 0 -21,000 .00 .00 -21,000.00 .0% 51 Salaries & Benefits 191,719 0 191,719 113,231.85 .00 78,487.15 59.1% 52 Contractual Services 60,586 0 60,586 23,135.97 19,845.00 17,605.03 70.9% 53 Supplies & Operating 8,088 0 8,088 2,304.82 750.00 5,033.18 37.8% 58 Capital Outlay 38,000 0 38,000 43,328.50 .00 -5,328.50 114.0% TOTAL Medical Examiner 233,393 0 233,393 166,401.14 20,595.00 46,396.86 80.1% 180 Treasurer 41 Taxes -474,450 0 -474,450 -399,050.63 .00 -75,399.37 84.1% 43 Intergovernmental Re -100,650 0 -100,650 -83,491.23 .00 -17,158.77 83.0% 46 Public Charges for S -900 0 -900 -1,060.25 .00 160.25 117.8% 47 Intergovernmental Ch -96,590 0 -96,590 .00 .00 -96,590.00 .0% 48 Miscellaneous Revenu -2,683,194 0 -2,683,194 -767,624.23 .00 -1,915,569.77 28.6% 51 Salaries & Benefits 304,867 0 304,867 149,102.17 .00 155,764.83 48.9% 52 Contractual Services 122,545 0 122,545 42,745.15 .00 79,799.85 34.9% 53 Supplies & Operating 28,031 0 28,031 15,176.73 665.70 12,188.57 56.5% 55 Fixed Charges 79,746 0 79,746 35,954.58 .00 43,791.42 45.1% 57 Grants, Contribution 0 0 0 10.70 .00 -10.70 100.0% TOTAL Treasurer -2,820,595 0 -2,820,595 -1,008,237.01 665.70 -1,813,023.69 35.7% 190 Register of Deeds 41 Taxes -227,000 0 -227,000 -191,124.34 .00 -35,875.66 84.2% 46 Public Charges for S -266,700 0 -266,700 -206,901.22 .00 -59,798.78 77.6% 51 Salaries & Benefits 508,455 0 508,455 277,614.80 .00 230,840.20 54.6% 52 Contractual Services 170,279 0 170,279 93,730.36 11,772.51 64,776.13 62.0% 53 Supplies & Operating 18,524 0 18,524 3,852.79 160.00 14,511.21 21.7% TOTAL Register of Deeds 203,558 0 203,558 -22,827.61 11,932.51 214,453.10 -5.4% 195 Surveyor Page 12 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 4 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 0 0 0 14,964.73 .00 -14,964.73 100.0% 52 Contractual Services 0 0 0 .00 2,430.00 -2,430.00 100.0% 53 Supplies & Operating 0 0 0 578.00 .00 -578.00 100.0% TOTAL Surveyor 0 0 0 15,542.73 2,430.00 -17,972.73 100.0% 210 Sheriff 43 Intergovernmental Re -231,593 0 -231,593 -52,538.31 .00 -179,054.69 22.7% 45 Fines, Forfeitures, -1,000 0 -1,000 -6,331.41 .00 5,331.41 633.1% 46 Public Charges for S -392,490 0 -392,490 -184,110.77 .00 -208,379.23 46.9% 47 Intergovernmental Ch -546,455 0 -546,455 -211,856.23 .00 -334,598.77 38.8% 48 Miscellaneous Revenu -68,272 0 -68,272 -103,305.22 .00 35,033.22 151.3% 49 Other Financing Sour -183,900 -86,000 -269,900 .00 .00 -269,900.00 .0% 51 Salaries & Benefits 12,708,000 -15,000 12,693,000 6,652,866.43 .00 6,040,133.57 52.4% 52 Contractual Services 2,163,615 95,880 2,259,495 1,236,892.35 622,301.19 400,301.84 82.3% 53 Supplies & Operating 568,474 10,665 579,139 225,461.53 130,045.64 223,631.56 61.4% 55 Fixed Charges 4,790 0 4,790 2,885.36 368.64 1,536.00 67.9% 57 Grants, Contribution 8,000 0 8,000 8,626.59 .00 -626.59 107.8% 58 Capital Outlay 438,000 0 438,000 13,266.37 248,987.00 175,746.63 59.9% 59 Designated for Futur 44,100 0 44,100 .00 .00 44,100.00 .0% TOTAL Sheriff 14,511,269 5,545 14,516,814 7,581,856.69 1,001,702.47 5,933,254.95 59.1% 220 Emergency Management 51 Salaries & Benefits 0 0 0 .04 .00 -.04 100.0% TOTAL Emergency Management 0 0 0 .04 .00 -.04 100.0% 240 Justice Programs 43 Intergovernmental Re -191,132 0 -191,132 -22,295.40 .00 -168,836.60 11.7% 46 Public Charges for S -15,000 0 -15,000 -7,865.00 .00 -7,135.00 52.4% 51 Salaries & Benefits 447,979 0 447,979 174,117.11 .00 273,861.89 38.9% 52 Contractual Services 168,723 0 168,723 69,703.49 54,958.86 44,060.65 73.9% 53 Supplies & Operating 24,035 0 24,035 5,962.16 .00 18,072.84 24.8% 57 Grants, Contribution 3,000 0 3,000 190.89 .00 2,809.11 6.4% TOTAL Justice Programs 437,605 0 437,605 219,813.25 54,958.86 162,832.89 62.8% Page 13 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 5 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 430 Veterans Services 43 Intergovernmental Re -16,604 0 -16,604 -16,600.00 .00 -4.00 100.0% 48 Miscellaneous Revenu -3,500 0 -3,500 -6,020.00 .00 2,520.00 172.0% 49 Other Financing Sour -12,500 0 -12,500 .00 .00 -12,500.00 .0% 51 Salaries & Benefits 169,929 0 169,929 92,414.02 .00 77,514.98 54.4% 52 Contractual Services 18,681 0 18,681 11,191.78 53.70 7,435.52 60.2% 53 Supplies & Operating 14,479 0 14,479 607.25 .00 13,871.75 4.2% 55 Fixed Charges 500 0 500 .00 .00 500.00 .0% 57 Grants, Contribution 20,000 0 20,000 3,831.63 .00 16,168.37 19.2% TOTAL Veterans Services 190,985 0 190,985 85,424.68 53.70 105,506.62 44.8% 510 Parks 43 Intergovernmental Re -131,260 0 -131,260 .00 .00 -131,260.00 .0% 46 Public Charges for S -649,409 0 -649,409 -602,571.12 .00 -46,837.88 92.8% 48 Miscellaneous Revenu -8,997 0 -8,997 -8,653.64 .00 -343.36 96.2% 49 Other Financing Sour -14,165 0 -14,165 .00 .00 -14,165.00 .0% 51 Salaries & Benefits 1,333,963 0 1,333,963 683,688.63 .00 650,274.37 51.3% 52 Contractual Services 326,908 0 326,908 165,635.42 62,069.69 99,202.89 69.7% 53 Supplies & Operating 104,825 0 104,825 56,097.03 19,571.17 29,156.80 72.2% 54 Building Materials 47,207 0 47,207 11,892.48 33.26 35,281.26 25.3% 55 Fixed Charges 947 0 947 2,500.04 .00 -1,553.04 264.0% 58 Capital Outlay 77,000 0 77,000 46,107.05 9,767.95 21,125.00 72.6% 59 Designated for Futur 25,981 0 25,981 .00 .00 25,981.00 .0% TOTAL Parks 1,113,000 0 1,113,000 354,695.89 91,442.07 666,862.04 40.1% 520 Public Library 43 Intergovernmental Re -1,950 0 -1,950 .00 .00 -1,950.00 .0% 46 Public Charges for S -25,911 0 -25,911 -17,685.44 .00 -8,225.56 68.3% 48 Miscellaneous Revenu -3,500 0 -3,500 -377.77 .00 -3,122.23 10.8% 51 Salaries & Benefits 1,934,974 0 1,934,974 1,083,084.65 .00 851,889.35 56.0% 52 Contractual Services 167,886 0 167,886 108,268.05 2,407.63 57,210.32 65.9% 53 Supplies & Operating 160,300 0 160,300 63,125.73 8,995.43 88,178.84 45.0% 55 Fixed Charges 50 0 50 .00 .00 50.00 .0% Page 14 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 6 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 57 Grants, Contribution 500 0 500 159.93 .00 340.07 32.0% 59 Designated for Futur 250 0 250 .00 .00 250.00 .0% TOTAL Public Library 2,232,599 0 2,232,599 1,236,575.15 11,403.06 984,620.79 55.9% 530 University Extension 46 Public Charges for S -9,205 0 -9,205 -1,095.67 .00 -8,109.33 11.9% 48 Miscellaneous Revenu -20,666 0 -20,666 -2,666.34 .00 -17,999.66 12.9% 51 Salaries & Benefits 104,852 -45,132 59,720 32,859.84 .00 26,860.16 55.0% 52 Contractual Services 229,580 45,132 274,712 20,637.91 239,521.80 14,552.29 94.7% 53 Supplies & Operating 45,875 0 45,875 4,724.70 775.28 40,375.02 12.0% TOTAL University Extension 350,436 0 350,436 54,460.44 240,297.08 55,678.48 84.1% 610 Planning & Zoning 43 Intergovernmental Re -504,058 -12,576 -516,634 -17,163.87 .00 -499,470.13 3.3% 44 Licenses and Permits -121,150 0 -121,150 -71,559.00 .00 -49,591.00 59.1% 46 Public Charges for S -238,700 0 -238,700 -253.00 .00 -238,447.00 .1% 47 Intergovernmental Ch -18,000 0 -18,000 -9,000.00 .00 -9,000.00 50.0% 48 Miscellaneous Revenu -15,100 0 -15,100 -61.63 .00 -15,038.37 .4% 49 Other Financing Sour -37,263 0 -37,263 .00 .00 -37,263.00 .0% 51 Salaries & Benefits 1,543,513 0 1,543,513 772,806.72 .00 770,706.28 50.1% 52 Contractual Services 373,312 104,239 477,551 123,324.45 86,846.50 267,379.70 44.0% 53 Supplies & Operating 113,259 0 113,259 71,709.21 8,922.17 32,627.62 71.2% 55 Fixed Charges 7,409 0 7,409 772.80 5,700.00 936.20 87.4% 57 Grants, Contribution 24,250 0 24,250 800.00 90.00 23,360.00 3.7% 58 Capital Outlay 46,000 0 46,000 45,640.29 .00 359.71 99.2% 59 Designated for Futur 11,400 0 11,400 .00 .00 11,400.00 .0% TOTAL Planning & Zoning 1,184,872 91,663 1,276,535 917,015.97 101,558.67 257,960.01 79.8% 810 Corporation Counsel 43 Intergovernmental Re -90,153 0 -90,153 -16,438.44 .00 -73,714.56 18.2% 46 Public Charges for S -4,500 0 -4,500 -6,638.12 .00 2,138.12 147.5% 48 Miscellaneous Revenu -500 0 -500 .00 .00 -500.00 .0% Page 15 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 7 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 878,742 0 878,742 480,131.18 .00 398,610.82 54.6% 52 Contractual Services 54,062 0 54,062 27,766.10 883.00 25,412.90 53.0% 53 Supplies & Operating 20,051 0 20,051 8,474.62 .00 11,576.38 42.3% 55 Fixed Charges 100 0 100 50.00 .00 50.00 50.0% TOTAL Corporation Counsel 857,802 0 857,802 493,345.34 883.00 363,573.66 57.6% 820 Human Resources 49 Other Financing Sour -134,376 0 -134,376 -17,783.25 .00 -116,592.75 13.2% 51 Salaries & Benefits 629,562 0 629,562 315,819.59 .00 313,742.41 50.2% 52 Contractual Services 150,196 0 150,196 38,565.07 83,512.68 28,118.25 81.3% 53 Supplies & Operating 28,497 0 28,497 15,689.76 3,571.74 9,235.50 67.6% TOTAL Human Resources 673,879 0 673,879 352,291.17 87,084.42 234,503.41 65.2% 830 Purchasing 48 Miscellaneous Revenu -500 0 -500 -694.00 .00 194.00 138.8% 51 Salaries & Benefits 283,666 0 283,666 148,738.15 .00 134,927.85 52.4% 52 Contractual Services 21,723 0 21,723 12,537.56 .00 9,185.44 57.7% 53 Supplies & Operating 6,424 0 6,424 2,198.62 1,344.26 2,881.12 55.2% 55 Fixed Charges 250 0 250 .00 .00 250.00 .0% TOTAL Purchasing 311,563 0 311,563 162,780.33 1,344.26 147,438.41 52.7% 840 Finance 46 Public Charges for S -75 0 -75 -45.00 .00 -30.00 60.0% 49 Other Financing Sour 0 -45,862 -45,862 .00 .00 -45,862.00 .0% 51 Salaries & Benefits 1,515,720 -241,234 1,274,486 695,619.45 .00 578,866.55 54.6% 52 Contractual Services 250,692 18,121 268,813 120,020.97 61,302.25 87,489.78 67.5% 53 Supplies & Operating 13,410 2,548 15,958 4,621.87 962.30 10,374.13 35.0% TOTAL Finance 1,779,747 -266,427 1,513,320 820,217.29 62,264.55 630,838.46 58.3% 850 Facilities Management Page 16 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 8 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47 Intergovernmental Ch -384,228 0 -384,228 .00 .00 -384,228.00 .0% 48 Miscellaneous Revenu -51,200 0 -51,200 -2,889.02 .00 -48,310.98 5.6% 49 Other Financing Sour -35,000 0 -35,000 .00 .00 -35,000.00 .0% 51 Salaries & Benefits 1,719,208 0 1,719,208 816,362.21 .00 902,845.79 47.5% 52 Contractual Services 997,242 7,485 1,004,727 417,483.91 507,481.64 79,761.40 92.1% 53 Supplies & Operating 276,796 1,588 278,384 111,219.80 12,849.88 154,314.10 44.6% 54 Building Materials 1,200 0 1,200 .00 .00 1,200.00 .0% 55 Fixed Charges 36,389 0 36,389 19,661.02 3,400.00 13,327.98 63.4% 58 Capital Outlay 105,000 0 105,000 .00 4,565.71 100,434.29 4.3% 59 Designated for Futur 55,000 0 55,000 .00 .00 55,000.00 .0% TOTAL Facilities Management 2,720,407 9,073 2,729,480 1,361,837.92 528,297.23 839,344.58 69.2% 910 Non-Departmental Budgets 41 Taxes -23,209,714 287,096 -22,922,618 -11,773,740.38 .00 -11,148,877.62 51.4% 43 Intergovernmental Re -3,918,348 0 -3,918,348 -1,350,621.86 .00 -2,567,726.14 34.5% 44 Licenses and Permits -77,745 0 -77,745 -57,629.25 .00 -20,115.75 74.1% 46 Public Charges for S -50 0 -50 -14.22 .00 -35.78 28.4% 47 Intergovernmental Ch -199,220 0 -199,220 .00 .00 -199,220.00 .0% 48 Miscellaneous Revenu -51,900 0 -51,900 -26,008.47 .00 -25,891.53 50.1% 49 Other Financing Sour -409,603 -86,000 -495,603 .00 .00 -495,603.00 .0% 51 Salaries & Benefits 370,000 0 370,000 304,566.49 4,596.39 60,837.12 83.6% 52 Contractual Services 349,113 0 349,113 250,570.79 84,036.26 14,505.95 95.8% 53 Supplies & Operating 1,030 0 1,030 .00 962.00 68.00 93.4% 55 Fixed Charges 460,914 0 460,914 171,849.12 .00 289,064.88 37.3% 57 Grants, Contribution 206,490 0 206,490 73,253.64 27,000.00 106,236.36 48.6% 59 Designated for Futur 100,000 86,000 186,000 2,048.00 .00 183,952.00 1.1% TOTAL Non-Departmental Budgets -26,379,033 287,096 -26,091,937 -12,405,726.14 116,594.65 -13,802,805.51 47.1% TOTAL General 0 127,285 127,285 1,764,876.17 2,421,177.90 -4,058,768.69 3288.7% TOTAL REVENUES -37,384,598 56,658 -37,327,940 -17,000,719.48 .00 -20,327,220.52 TOTAL EXPENSES 37,384,598 70,627 37,455,225 18,765,595.65 2,421,177.90 16,268,451.83 210 Highway/County Roads & Bridges 310 Highway Page 17 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 9 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 210 Highway/County Roads & Bridges APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 41 Taxes -6,677,108 0 -6,677,108 -4,243,733.64 .00 -2,433,374.36 63.6% 43 Intergovernmental Re -3,167,229 0 -3,167,229 -1,939,780.89 .00 -1,227,448.11 61.2% 49 Other Financing Sour -4,804,542 0 -4,804,542 .00 .00 -4,804,542.00 .0% 52 Contractual Services 12,622,237 0 12,622,237 3,828,959.01 .00 8,793,277.99 30.3% 57 Grants, Contribution 285,000 0 285,000 .00 .00 285,000.00 .0% 59 Designated for Futur 1,741,642 0 1,741,642 .00 .00 1,741,642.00 .0% TOTAL Highway 0 0 0 -2,354,555.52 .00 2,354,555.52 100.0% TOTAL Highway/County Roads & Bridges 0 0 0 -2,354,555.52 .00 2,354,555.52 100.0% TOTAL REVENUES -14,648,879 0 -14,648,879 -6,183,514.53 .00 -8,465,364.47 TOTAL EXPENSES 14,648,879 0 14,648,879 3,828,959.01 .00 10,819,919.99 215 Wetland Mitigation Bank Fund 310 Highway 46 Public Charges for S -345,000 0 -345,000 .00 .00 -345,000.00 .0% 47 Intergovernmental Ch 0 0 0 -162,751.96 .00 162,751.96 100.0% 48 Miscellaneous Revenu 0 0 0 -4,896.10 .00 4,896.10 100.0% 49 Other Financing Sour -32,276 0 -32,276 .00 .00 -32,276.00 .0% 52 Contractual Services 368,838 392,088 760,926 19,694.76 373,109.69 368,121.70 51.6% 55 Fixed Charges 0 0 0 1,315.93 .00 -1,315.93 100.0% 59 Designated for Futur 8,438 0 8,438 .00 .00 8,438.00 .0% TOTAL Highway 0 392,088 392,088 -146,637.37 373,109.69 165,615.83 57.8% TOTAL Wetland Mitigation Bank Fund 0 392,088 392,088 -146,637.37 373,109.69 165,615.83 57.8% TOTAL REVENUES -377,276 0 -377,276 -167,648.06 .00 -209,627.94 TOTAL EXPENSES 377,276 392,088 769,364 21,010.69 373,109.69 375,243.77 220 Health & Human Services 000 Undefined 41 Taxes -6,257,997 -287,096 -6,545,093 -4,363,395.36 .00 -2,181,697.64 66.7% 51 Salaries & Benefits -270,893 0 -270,893 .00 .00 -270,893.00 .0% TOTAL Undefined -6,528,890 -287,096 -6,815,986 -4,363,395.36 .00 -2,452,590.64 64.0% Page 18 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 10 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 410 Health & Human Services 43 Intergovernmental Re -9,300,603 -103,951 -9,404,554 -1,756,186.74 .00 -7,648,367.26 18.7% 44 Licenses and Permits -349,640 0 -349,640 -302,842.90 .00 -46,797.10 86.6% 45 Fines, Forfeitures, -55,000 0 -55,000 -39,808.20 .00 -15,191.80 72.4% 46 Public Charges for S -8,184,903 0 -8,184,903 -2,015,857.75 .00 -6,169,045.25 24.6% 47 Intergovernmental Ch -31,300 -11,741 -43,041 -25,229.72 .00 -17,811.28 58.6% 48 Miscellaneous Revenu -12,000 -1,663 -13,663 -12,361.55 .00 -1,301.45 90.5% 49 Other Financing Sour -790,276 0 -790,276 .00 .00 -790,276.00 .0% 51 Salaries & Benefits 14,417,070 298,837 14,715,907 7,666,771.95 .00 7,049,135.05 52.1% 52 Contractual Services 10,198,140 99,181 10,297,321 3,876,512.49 4,959,286.54 1,461,521.97 85.8% 53 Supplies & Operating 454,955 14,705 469,660 182,550.47 7,122.84 279,986.68 40.4% 55 Fixed Charges 49,535 0 49,535 14,950.46 .00 34,584.54 30.2% 57 Grants, Contribution 132,912 0 132,912 20,804.18 25,370.66 86,737.16 34.7% 58 Capital Outlay 0 7,070 7,070 .00 .00 7,070.00 .0% TOTAL Health & Human Services 6,528,890 302,438 6,831,328 7,609,302.69 4,991,780.04 -5,769,754.74 184.5% TOTAL Health & Human Services 0 15,342 15,342 3,245,907.33 4,991,780.04 -8,222,345.38*******% TOTAL REVENUES -24,981,719 -404,451 -25,386,170 -8,515,682.22 .00 -16,870,487.78 TOTAL EXPENSES 24,981,719 419,793 25,401,512 11,761,589.55 4,991,780.04 8,648,142.40 230 Aging & Disability Resource Ct 000 Undefined 41 Taxes -573,655 0 -573,655 -382,436.64 .00 -191,218.36 66.7% 51 Salaries & Benefits -41,456 0 -41,456 .00 .00 -41,456.00 .0% TOTAL Undefined -615,111 0 -615,111 -382,436.64 .00 -232,674.36 62.2% 420 Aging & Disability Resource Ce 43 Intergovernmental Re -2,344,650 0 -2,344,650 -877,367.53 .00 -1,467,282.47 37.4% 46 Public Charges for S -226,475 0 -226,475 -112,788.05 .00 -113,686.95 49.8% 48 Miscellaneous Revenu -289,898 0 -289,898 -171,200.32 .00 -118,697.68 59.1% 49 Other Financing Sour -26,055 -34,229 -60,284 .00 .00 -60,284.00 .0% Page 19 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 11 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 2,479,450 0 2,479,450 1,296,593.68 .00 1,182,856.32 52.3% 52 Contractual Services 604,241 11,741 615,982 260,534.57 225,885.45 129,561.98 79.0% 53 Supplies & Operating 332,263 0 332,263 150,438.02 103,479.71 78,345.27 76.4% 55 Fixed Charges 9,674 0 9,674 3,762.16 615.00 5,296.84 45.2% 57 Grants, Contribution 71,065 0 71,065 15,879.31 26,019.12 29,166.57 59.0% 58 Capital Outlay 1,000 22,488 23,488 22,487.31 .00 1,000.69 95.7% 59 Designated for Futur 4,496 0 4,496 .00 .00 4,496.00 .0% TOTAL Aging & Disability Resource Ce 615,111 0 615,111 588,339.15 355,999.28 -329,227.43 153.5% TOTAL Aging & Disability Resource Ct 0 0 0 205,902.51 355,999.28 -561,901.79 100.0% TOTAL REVENUES -3,460,733 -34,229 -3,494,962 -1,543,792.54 .00 -1,951,169.46 TOTAL EXPENSES 3,460,733 34,229 3,494,962 1,749,695.05 355,999.28 1,389,267.67 250 EMS/Ambulance Services 000 Undefined 41 Taxes -3,027,369 0 -3,027,369 -2,018,246.00 .00 -1,009,123.00 66.7% 46 Public Charges for S -2,190,810 0 -2,190,810 -1,379,274.69 .00 -811,535.31 63.0% 48 Miscellaneous Revenu -25,000 0 -25,000 -4,550.00 .00 -20,450.00 18.2% TOTAL Undefined -5,243,179 0 -5,243,179 -3,402,070.69 .00 -1,841,108.31 64.9% 230 EMS/Ambulance Services 43 Intergovernmental Re 0 -126,776 -126,776 .00 .00 -126,776.00 .0% 48 Miscellaneous Revenu 0 0 0 -3,359.79 .00 3,359.79 100.0% 51 Salaries & Benefits 110,520 0 110,520 61,622.17 .00 48,897.83 55.8% 52 Contractual Services 4,492,934 0 4,492,934 2,573,592.79 1,792,054.97 127,286.24 97.2% 53 Supplies & Operating 211,871 0 211,871 97,307.85 92,944.29 21,618.86 89.8% 55 Fixed Charges 35,500 0 35,500 19,133.90 .00 16,366.10 53.9% 57 Grants, Contribution 85,000 126,776 211,776 7,766.21 1,757.93 202,251.86 4.5% 58 Capital Outlay 0 735,866 735,866 732,136.16 3,730.00 .00 100.0% 59 Designated for Futur 307,354 0 307,354 3,936.79 .00 303,417.21 1.3% TOTAL EMS/Ambulance Services 5,243,179 735,866 5,979,045 3,492,136.08 1,890,487.19 596,421.89 90.0% TOTAL EMS/Ambulance Services 0 735,866 735,866 90,065.39 1,890,487.19 -1,244,686.42 269.1% TOTAL REVENUES -5,243,179 -126,776 -5,369,955 -3,405,430.48 .00 -1,964,524.52 TOTAL EXPENSES 5,243,179 862,642 6,105,821 3,495,495.87 1,890,487.19 719,838.10 Page 20 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 12 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 255 Jail Assessment APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 255 Jail Assessment 000 Undefined 45 Fines, Forfeitures, -57,530 0 -57,530 -31,433.57 .00 -26,096.43 54.6% 49 Other Financing Sour -42,470 0 -42,470 .00 .00 -42,470.00 .0% 58 Capital Outlay 100,000 0 100,000 .00 .00 100,000.00 .0% TOTAL Undefined 0 0 0 -31,433.57 .00 31,433.57 100.0% TOTAL Jail Assessment 0 0 0 -31,433.57 .00 31,433.57 100.0% TOTAL REVENUES -100,000 0 -100,000 -31,433.57 .00 -68,566.43 TOTAL EXPENSES 100,000 0 100,000 .00 .00 100,000.00 260 Land Records Modernization 000 Undefined 43 Intergovernmental Re -52,376 -61,185 -113,561 -72,771.00 .00 -40,790.00 64.1% 46 Public Charges for S -66,000 0 -66,000 -43,000.00 .00 -23,000.00 65.2% 49 Other Financing Sour -27,633 27,633 0 .00 .00 .00 .0% 51 Salaries & Benefits 93,471 0 93,471 50,857.01 .00 42,613.99 54.4% 52 Contractual Services 49,841 0 49,841 11,580.03 .00 38,260.97 23.2% 53 Supplies & Operating 2,572 0 2,572 31.39 .00 2,540.61 1.2% 55 Fixed Charges 125 0 125 18.12 .00 106.88 14.5% 59 Designated for Futur 0 33,552 33,552 .00 .00 33,552.00 .0% TOTAL Undefined 0 0 0 -53,284.45 .00 53,284.45 100.0% TOTAL Land Records Modernization 0 0 0 -53,284.45 .00 53,284.45 100.0% TOTAL REVENUES -146,009 -33,552 -179,561 -115,771.00 .00 -63,790.00 TOTAL EXPENSES 146,009 33,552 179,561 62,486.55 .00 117,074.45 270 Business Park 000 Undefined Page 21 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 13 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 270 Business Park APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 55 Fixed Charges 0 0 0 160.08 .00 -160.08 100.0% TOTAL Undefined 0 0 0 160.08 .00 -160.08 100.0% TOTAL Business Park 0 0 0 160.08 .00 -160.08 100.0% TOTAL EXPENSES 0 0 0 160.08 .00 -160.08 285 Rural Econ Dev Revolving Loan 000 Undefined 48 Miscellaneous Revenu -1,400 0 -1,400 -512.06 .00 -887.94 36.6% 59 Designated for Futur 1,400 0 1,400 .00 .00 1,400.00 .0% TOTAL Undefined 0 0 0 -512.06 .00 512.06 100.0% TOTAL Rural Econ Dev Revolving Loan 0 0 0 -512.06 .00 512.06 100.0% TOTAL REVENUES -1,400 0 -1,400 -512.06 .00 -887.94 TOTAL EXPENSES 1,400 0 1,400 .00 .00 1,400.00 290 State & Local Fiscal Recovery 000 Undefined 43 Intergovernmental Re -507,336 0 -507,336 -455,607.75 .00 -51,728.25 89.8% 48 Miscellaneous Revenu 0 0 0 -62,246.80 .00 62,246.80 100.0% 55 Fixed Charges 0 0 0 850.09 .00 -850.09 100.0% TOTAL Undefined -507,336 0 -507,336 -517,004.46 .00 9,668.46 101.9% 150 Family Court Commissioner 51 Salaries & Benefits 17,527 0 17,527 8,110.13 .00 9,416.87 46.3% TOTAL Family Court Commissioner 17,527 0 17,527 8,110.13 .00 9,416.87 46.3% 210 Sheriff Page 22 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 14 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 51 Salaries & Benefits 105,541 0 105,541 64,493.22 .00 41,047.78 61.1% 52 Contractual Services 0 132,145 132,145 36,035.50 95,239.50 870.00 99.3% TOTAL Sheriff 105,541 132,145 237,686 100,528.72 95,239.50 41,917.78 82.4% 410 Health & Human Services 51 Salaries & Benefits 263,686 0 263,686 105,149.86 .00 158,536.14 39.9% 52 Contractual Services 783 259,745 260,528 122,130.08 186,119.14 -47,720.97 118.3% 53 Supplies & Operating 12,000 0 12,000 13,617.85 .00 -1,617.85 113.5% 57 Grants, Contribution 0 82,782 82,782 12,028.20 70,754.22 .00 100.0% TOTAL Health & Human Services 276,469 342,528 618,997 252,925.99 256,873.36 109,197.32 82.4% 610 Planning & Zoning 52 Contractual Services 0 2,905 2,905 2,405.40 500.00 .00 100.0% TOTAL Planning & Zoning 0 2,905 2,905 2,405.40 500.00 .00 100.0% 820 Human Resources 51 Salaries & Benefits 107,799 0 107,799 62,161.96 .00 45,637.04 57.7% 52 Contractual Services 0 0 0 68.53 92,300.00 -92,368.53 100.0% TOTAL Human Resources 107,799 0 107,799 62,230.49 92,300.00 -46,731.49 143.4% 860 Information Technology 58 Capital Outlay 0 137,529 137,529 134,246.02 3,282.52 .00 100.0% TOTAL Information Technology 0 137,529 137,529 134,246.02 3,282.52 .00 100.0% 910 Non-Departmental Budgets Page 23 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 15 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 52 Contractual Services 0 7,525 7,525 5,520.00 2,005.00 .00 100.0% 57 Grants, Contribution 0 38,489 38,489 38,488.70 .00 .00 100.0% 58 Capital Outlay 0 313 313 210.00 103.00 .00 100.0% TOTAL Non-Departmental Budgets 0 46,327 46,327 44,218.70 2,108.00 .00 100.0% TOTAL State & Local Fiscal Recovery 0 661,433 661,433 87,660.99 450,303.38 123,468.94 81.3% TOTAL REVENUES -507,336 0 -507,336 -517,854.55 .00 10,518.55 TOTAL EXPENSES 507,336 661,433 1,168,769 605,515.54 450,303.38 112,950.39 295 Opioid Settlement Fund 000 Undefined 48 Miscellaneous Revenu -195,095 0 -195,095 -206,200.68 .00 11,105.68 105.7% 49 Other Financing Sour -4,283 0 -4,283 .00 .00 -4,283.00 .0% TOTAL Undefined -199,378 0 -199,378 -206,200.68 .00 6,822.68 103.4% 410 Health & Human Services 51 Salaries & Benefits 129,978 0 129,978 13,152.51 .00 116,825.49 10.1% 52 Contractual Services 49,400 0 49,400 12,000.00 17,400.00 20,000.00 59.5% 53 Supplies & Operating 20,000 0 20,000 .00 .00 20,000.00 .0% TOTAL Health & Human Services 199,378 0 199,378 25,152.51 17,400.00 156,825.49 21.3% TOTAL Opioid Settlement Fund 0 0 0 -181,048.17 17,400.00 163,648.17 100.0% TOTAL REVENUES -199,378 0 -199,378 -206,200.68 .00 6,822.68 TOTAL EXPENSES 199,378 0 199,378 25,152.51 17,400.00 156,825.49 310 Debt Service 000 Undefined 41 Taxes -6,884,590 0 -6,884,590 -4,589,726.64 .00 -2,294,863.36 66.7% Page 24 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 16 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 310 Debt Service APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 49 Other Financing Sour -364,761 0 -364,761 .00 .00 -364,761.00 .0% 56 Debt Service 7,249,351 0 7,249,351 7,015,851.33 233,500.00 -.33 100.0% TOTAL Undefined 0 0 0 2,426,124.69 233,500.00 -2,659,624.69 100.0% TOTAL Debt Service 0 0 0 2,426,124.69 233,500.00 -2,659,624.69 100.0% TOTAL REVENUES -7,249,351 0 -7,249,351 -4,589,726.64 .00 -2,659,624.36 TOTAL EXPENSES 7,249,351 0 7,249,351 7,015,851.33 233,500.00 -.33 410 Capital Projects 000 Undefined 41 Taxes -900,000 0 -900,000 -600,000.00 .00 -300,000.00 66.7% 48 Miscellaneous Revenu 0 0 0 -218,500.00 .00 218,500.00 100.0% 49 Other Financing Sour -150,000 0 -150,000 -2,048.00 .00 -147,952.00 1.4% TOTAL Undefined -1,050,000 0 -1,050,000 -820,548.00 .00 -229,452.00 78.1% 310 Highway 58 Capital Outlay 0 4,000 4,000 .00 4,000.00 .00 100.0% TOTAL Highway 0 4,000 4,000 .00 4,000.00 .00 100.0% 510 Parks 58 Capital Outlay 0 0 0 80,400.00 .00 -80,400.00 100.0% TOTAL Parks 0 0 0 80,400.00 .00 -80,400.00 100.0% 610 Planning & Zoning 48 Miscellaneous Revenu 0 0 0 -21,237.13 .00 21,237.13 100.0% 58 Capital Outlay 0 244,898 244,898 89,907.28 154,990.98 .00 100.0% TOTAL Planning & Zoning 0 244,898 244,898 68,670.15 154,990.98 21,237.13 91.3% Page 25 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 17 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 850 Facilities Management 43 Intergovernmental Re 0 0 0 -12,787.20 .00 12,787.20 100.0% 49 Other Financing Sour 0-163,300,000-163,300,000 .00 .00-163,300,000.00 .0% 58 Capital Outlay 1,050,000 164,057,782 165,107,782 5,525,798.02 7,958,612.65 151,623,371.17 8.2% TOTAL Facilities Management 1,050,000 757,782 1,807,782 5,513,010.82 7,958,612.65 -11,663,841.63 745.2% 860 Information Technology 58 Capital Outlay 0 163,114 163,114 4,112.50 159,001.95 .00 100.0% TOTAL Information Technology 0 163,114 163,114 4,112.50 159,001.95 .00 100.0% TOTAL Capital Projects 0 1,169,795 1,169,795 4,845,645.47 8,276,605.58 -11,952,456.50 1121.8% TOTAL REVENUES -1,050,000-163,300,000-164,350,000 -854,572.33 .00-163,495,427.67 TOTAL EXPENSES 1,050,000 164,469,795 165,519,795 5,700,217.80 8,276,605.58 151,542,971.17 610 Highway/Enterprise 000 Undefined 44 Licenses and Permits -6,300 0 -6,300 -7,200.00 .00 900.00 114.3% 46 Public Charges for S 0 0 0 -258.13 .00 258.13 100.0% 47 Intergovernmental Ch -1,093,995 0 -1,093,995 -533,619.12 .00 -560,375.88 48.8% 48 Miscellaneous Revenu -12,500 0 -12,500 -9,166.00 .00 -3,334.00 73.3% TOTAL Undefined -1,112,795 0 -1,112,795 -550,243.25 .00 -562,551.75 49.4% 310 Highway 47 Intergovernmental Ch -15,577,604 0 -15,577,604 -5,152,390.52 .00 -10,425,213.48 33.1% 49 Other Financing Sour -7,354 0 -7,354 -3,936.79 .00 -3,417.21 53.5% 51 Salaries & Benefits 6,985,751 0 6,985,751 5,100,752.49 .00 1,884,998.51 73.0% 52 Contractual Services 2,438,740 727,825 3,166,565 359,343.65 1,597,394.65 1,209,826.75 61.8% Page 26 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 18 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 53 Supplies & Operating 5,419,517 3,550 5,423,067 1,524,421.73 2,673,511.08 1,225,134.23 77.4% 55 Fixed Charges 1,714,002 0 1,714,002 1,977,874.81 12,193.71 -276,066.52 116.1% 58 Capital Outlay 0 1,614,594 1,614,594 1,210,150.57 925,914.00 -521,470.99 132.3% 59 Designated for Futur 139,743 0 139,743 -3,295,327.11 .00 3,435,070.11-2358.1% TOTAL Highway 1,112,795 2,345,969 3,458,764 1,720,888.83 5,209,013.44 -3,471,138.60 200.4% TOTAL Highway/Enterprise 0 2,345,969 2,345,969 1,170,645.58 5,209,013.44 -4,033,690.35 271.9% TOTAL REVENUES -16,697,753 0 -16,697,753 -5,706,570.56 .00 -10,991,182.44 TOTAL EXPENSES 16,697,753 2,345,969 19,043,722 6,877,216.14 5,209,013.44 6,957,492.09 620 Solid Waste 320 Solid Waste 43 Intergovernmental Re -3,915,082 0 -3,915,082 -263,965.09 .00 -3,651,116.91 6.7% 46 Public Charges for S -2,690,416 -20,000 -2,710,416 -1,297,375.60 .00 -1,413,040.40 47.9% 48 Miscellaneous Revenu -98,159 0 -98,159 -43,546.10 .00 -54,612.90 44.4% 49 Other Financing Sour -680,972 -116,000 -796,972 .00 .00 -796,972.00 .0% 51 Salaries & Benefits 280,710 0 280,710 138,733.38 .00 141,976.62 49.4% 52 Contractual Services 3,114,686 136,000 3,250,686 1,284,402.72 1,312,215.09 654,068.19 79.9% 53 Supplies & Operating 24,988 0 24,988 14,558.54 2,445.06 7,984.40 68.0% 55 Fixed Charges -14,432 0 -14,432 29,823.59 769.39 -45,024.98 -212.0% 57 Grants, Contribution 750 0 750 .00 .00 750.00 .0% 58 Capital Outlay 3,504,850 0 3,504,850 79,775.94 166,063.00 3,259,011.06 7.0% 59 Designated for Futur 473,077 0 473,077 .00 .00 473,077.00 .0% TOTAL Solid Waste 0 0 0 -57,592.62 1,481,492.54 -1,423,899.92 100.0% TOTAL Solid Waste 0 0 0 -57,592.62 1,481,492.54 -1,423,899.92 100.0% TOTAL REVENUES -7,384,629 -136,000 -7,520,629 -1,604,886.79 .00 -5,915,742.21 TOTAL EXPENSES 7,384,629 136,000 7,520,629 1,547,294.17 1,481,492.54 4,491,842.29 630 Health Care Center 440 Health Care Center 43 Intergovernmental Re -459,141 0 -459,141 .00 .00 -459,141.00 .0% Page 27 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 19 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 630 Health Care Center APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 46 Public Charges for S -5,611,597 0 -5,611,597 -258.49 .00 -5,611,338.51 .0% 48 Miscellaneous Revenu -2,750 0 -2,750 -41,877.78 .00 39,127.78 1522.8% 49 Other Financing Sour -1,014,302 0 -1,014,302 .00 .00 -1,014,302.00 .0% 51 Salaries & Benefits 3,987,897 0 3,987,897 444,275.85 .00 3,543,621.15 11.1% 52 Contractual Services 2,095,328 66,014 2,161,342 283,159.62 244,868.88 1,633,313.34 24.4% 53 Supplies & Operating 593,873 0 593,873 34,312.81 11,850.08 547,710.11 7.8% 55 Fixed Charges 260,442 0 260,442 20,391.68 288.70 239,761.62 7.9% 57 Grants, Contribution 50,250 0 50,250 .00 .00 50,250.00 .0% 58 Capital Outlay 100,000 0 100,000 41,604.58 .23 58,395.19 41.6% TOTAL Health Care Center 0 66,014 66,014 781,608.27 257,007.89 -972,602.32 1573.3% TOTAL Health Care Center 0 66,014 66,014 781,608.27 257,007.89 -972,602.32 1573.3% TOTAL REVENUES -7,087,790 0 -7,087,790 -42,136.27 .00 -7,045,653.73 TOTAL EXPENSES 7,087,790 66,014 7,153,804 823,744.54 257,007.89 6,073,051.41 710 Technology Services 860 Information Technology 47 Intergovernmental Ch -3,733,578 -60,000 -3,793,578 -2,154,051.42 .00 -1,639,526.58 56.8% 48 Miscellaneous Revenu -4,100 0 -4,100 -9,927.78 .00 5,827.78 242.1% 51 Salaries & Benefits 1,187,014 0 1,187,014 634,354.84 .00 552,659.16 53.4% 52 Contractual Services 2,093,323 60,119 2,153,442 1,255,103.75 321,158.69 577,179.54 73.2% 53 Supplies & Operating 239,289 0 239,289 39,587.43 20,035.76 179,665.81 24.9% 55 Fixed Charges 177,670 0 177,670 65,038.72 .00 112,631.28 36.6% 57 Grants, Contribution 0 0 0 6,952.76 .00 -6,952.76 100.0% 59 Designated for Futur 40,382 0 40,382 .00 .00 40,382.00 .0% TOTAL Information Technology 0 119 119 -162,941.70 341,194.45 -178,133.77*******% TOTAL Technology Services 0 119 119 -162,941.70 341,194.45 -178,133.77*******% TOTAL REVENUES -3,737,678 -60,000 -3,797,678 -2,163,979.20 .00 -1,633,698.80 TOTAL EXPENSES 3,737,678 60,119 3,797,797 2,001,037.50 341,194.45 1,455,565.03 730 Health Insurance 820 Human Resources Page 28 of 152 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 08/05/2026 14:36 User: jossiej Program ID: glytdbud Page 20 FOR 2026 13 ORIGINAL TRANFRS/ REVISED AVAILABLE PCT 730 Health Insurance APPROP ADJSTMTS BUDGET YTD ACTUAL ENCUMBRANCES BUDGET USE/COL 47 Intergovernmental Ch -9,967,460 0 -9,967,460 -5,456,529.80 .00 -4,510,930.20 54.7% 48 Miscellaneous Revenu -1,227,870 0 -1,227,870 -389,046.50 .00 -838,823.50 31.7% 51 Salaries & Benefits 185,500 0 185,500 81,662.88 .00 103,837.12 44.0% 52 Contractual Services 10,940,358 0 10,940,358 5,399,986.51 5,928,255.32 -387,883.83 103.5% 53 Supplies & Operating 1,242 0 1,242 .00 .00 1,242.00 .0% 55 Fixed Charges 6,500 0 6,500 3,590.45 .00 2,909.55 55.2% 59 Designated for Futur 61,730 0 61,730 17,783.25 .00 43,946.75 28.8% TOTAL Human Resources 0 0 0 -342,553.21 5,928,255.32 -5,585,702.11 100.0% TOTAL Health Insurance 0 0 0 -342,553.21 5,928,255.32 -5,585,702.11 100.0% TOTAL REVENUES -11,195,330 0 -11,195,330 -5,845,576.30 .00 -5,349,753.70 TOTAL EXPENSES 11,195,330 0 11,195,330 5,503,023.09 5,928,255.32 -235,948.41 740 Risk Management 840 Finance 47 Intergovernmental Ch -748,695 0 -748,695 -371,484.89 .00 -377,210.11 49.6% 48 Miscellaneous Revenu -24,000 0 -24,000 -6,667.85 .00 -17,332.15 27.8% 51 Salaries & Benefits 117,192 0 117,192 65,182.85 .00 52,009.15 55.6% 52 Contractual Services 523,534 2,480 526,014 241,771.10 169,665.33 114,577.96 78.2% 53 Supplies & Operating 15,580 0 15,580 443.59 .00 15,136.41 2.8% 55 Fixed Charges 2,040 0 2,040 1,083.69 .00 956.31 53.1% 59 Designated for Futur 114,349 0 114,349 .00 .00 114,349.00 .0% TOTAL Finance 0 2,480 2,480 -69,671.51 169,665.33 -97,513.43 4031.4% TOTAL Risk Management 0 2,480 2,480 -69,671.51 169,665.33 -97,513.43 4031.4% TOTAL REVENUES -772,695 0 -772,695 -378,152.74 .00 -394,542.26 TOTAL EXPENSES 772,695 2,480 775,175 308,481.23 169,665.33 297,028.83 GRAND TOTAL 0 5,516,391 5,516,391 11,218,366.30 32,396,992.03 -38,098,966.91 790.7% ** END OF REPORT - Generated by Jennifer Jossie ** Page 29 of 152 Portage County Capital Projects Final Year End Close Out Projections BUDGET ACTUAL Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Life to Date Levy Debt Grants/User Fees Expenses Levy Debt Grants/User Fees Expenses Transfers Closeout Ending Balance Election Equipment - - 95,080.00 95,080.00 879,115.00 - 50,946.70 72,755.00 7,330.00 (879,115.00) (14,478.30) Next Generation 911 48,059.00 - 124,718.00 172,777.00 - - 150,509.74 177,332.05 48,059.00 0.44 21,237.13 CR R (Black Oak - Porter) - - - - - - - 55,503.53 (47,452.93) 599,863.88 496,907.42 Highway Facility Planning/Addition/Remode 205,000.00 8,325,000.00 - 8,530,000.00 205,000.00 8,325,000.00 90,557.06 8,350,661.77 - (205,000.00) 64,895.29 Parks Playground Equipment 160,000.00 - 80,400.00 240,400.00 160,000.00 - 80,400.00 238,248.99 - - 2,151.01 LiDAR 133,590.00 - - 133,590.00 133,590.00 - - 136,460.00 - - (2,870.00) P&Z Ordinance Revision 235,500.00 - - 235,500.00 - - - 89,416.19 235,500.00 - 146,083.81 Government Facility Building 6,501,467.00 - - 6,501,467.00 1,851,467.00 - - 5,480,002.50 4,650,000.00 (60,050.00) 961,414.50 Library 806,898.00 - - 806,898.00 588,280.00 - - 680,423.24 218,618.00 - 126,474.76 Courthouse Remodel Project 730,000.00 - 270,000.00 1,000,000.00 730,000.00 - - 182,342.20 - - 547,657.80 Courthouse Roof 36,500.00 - 13,500.00 50,000.00 36,500.00 - - - - - 36,500.00 HHS Water Repair & Remodel - 9,207,092.00 2,287,100.00 11,494,192.00 - 8,270,000.00 2,687,890.99 11,079,978.62 (427,653.00) - (549,740.63) HHS Building Water Event 95,000.00 - 1,305,883.00 1,400,883.00 - - 1,394,935.19 1,395,100.40 85,627.60 - 85,462.39 Security Camera 504,038.00 - - 504,038.00 - - 505,000.00 514,122.30 - - (9,122.30) Floor Tile Replacement - LEC 75,000.00 - - 75,000.00 75,000.00 - - 42,334.36 - - 32,665.64 Single Point Access - Courthouse 730,000.00 - 270,000.00 1,000,000.00 730,000.00 - - - - - 730,000.00 Interior Finishings - Annex 125,000.00 - - 125,000.00 125,000.00 - - - - - 125,000.00 Roof Replacement - Annex 205,000.00 - - 205,000.00 205,000.00 - - - - - 205,000.00 Chiller Replacement - Annex 205,000.00 - - 205,000.00 205,000.00 - - - - - 205,000.00 DSX Power Supply 35,000.00 - - 35,000.00 35,000.00 - - - - - 35,000.00 Exterior Building Repair - Annex 100,000.00 - - 100,000.00 100,000.00 - - - - - 100,000.00 Law Enforcement Center/Jail - 157,775,000.00 - 157,775,000.00 - 2,285,000.00 - 4,666,430.00 (35,174.00) - (2,416,604.00) Courthouse Remodel Project - 5,900,000.00 - 5,900,000.00 - 625,000.00 - 676,756.29 35,174.00 - (16,582.29) Parking Lot Resurfacing 500,000.00 - - 500,000.00 500,000.00 - - - - - 500,000.00 Elevator Control - Annex 300,000.00 - - 300,000.00 300,000.00 - - 252,300.00 - - 47,700.00 ERP Assessment & Planning 150,000.00 1,610,000.00 - 1,760,000.00 150,000.00 1,650,000.00 - 1,471,028.99 - - 328,971.01 ERP Phase II 375,000.00 - - 375,000.00 375,000.00 - - 296,685.00 - - 78,315.00 Jail Control Panel 80,264.00 - 240,790.00 321,054.00 - - - - 80,264.00 (80,264.00) - Pit Toliets Replacement 160,000.00 - - 160,000.00 226,375.00 - - 148,911.00 (66,375.00) (11,089.00) - Chipsealing Parks Roads 100,000.00 - - 100,000.00 100,000.00 - - 72,895.17 (27,105.00) 0.17 0.00 Roof Replacement - Parks 103,930.00 - - 103,930.00 70,000.00 - - 89,740.00 33,930.00 (14,190.00) - Courthouse Remodel Project 366,463.00 582,537.00 351,000.00 1,300,000.00 366,463.00 - 39,999.96 155,915.20 32,750.00 (283,297.76) - Ellis Remodel 80,000.00 - - 80,000.00 80,000.00 - - - - (80,000.00) - ADRC Dish Machine 125,000.00 - 5,000.00 130,000.00 125,000.00 - - - - (125,000.00) - Highway Solar 175,000.00 - - 175,000.00 175,000.00 - - - - (175,000.00) - Emergency Generator - LEC 310,000.00 - - 310,000.00 310,000.00 - - - - (310,000.00) - Walk In Compressor - LEC 100,000.00 - - 100,000.00 100,000.00 - - - - (100,000.00) - Chiller Replacement - LEC 205,000.00 - - 205,000.00 205,000.00 - - - - (205,000.00) - Sidewalk Replacement - Courthouse 36,500.00 - 13,500.00 50,000.00 36,500.00 - 11,934.00 44,200.00 - (4,234.00) - Exterior Building Repair - LEC 50,000.00 - - 50,000.00 50,000.00 - - - - (50,000.00) - PROJECT TOTALS 14,148,209.00 183,399,629.00 5,056,971.00 202,604,809.00 9,228,290.00 21,155,000.00 5,012,173.64 36,369,542.80 4,823,492.67 (1,982,375.27) 1,867,038.24 - - - Page 30 of 152 Portage County Capital Projects Final Year End Close Out Projections Election Equipment Next Generation 911 CR R (Black Oak - Porter) Highway Facility Planning/Addition/Remode Parks Playground Equipment LiDAR P&Z Ordinance Revision Government Facility Building Library Courthouse Remodel Project Courthouse Roof HHS Water Repair & Remodel HHS Building Water Event Security Camera Floor Tile Replacement - LEC Single Point Access - Courthouse Interior Finishings - Annex Roof Replacement - Annex Chiller Replacement - Annex DSX Power Supply Exterior Building Repair - Annex Law Enforcement Center/Jail Courthouse Remodel Project Parking Lot Resurfacing Elevator Control - Annex ERP Assessment & Planning ERP Phase II Jail Control Panel Pit Toliets Replacement Chipsealing Parks Roads Roof Replacement - Parks Courthouse Remodel Project Ellis Remodel ADRC Dish Machine Highway Solar Emergency Generator - LEC Walk In Compressor - LEC Chiller Replacement - LEC Sidewalk Replacement - Courthouse Exterior Building Repair - LEC PROJECT TOTALS BUDGET ACTUAL 2026 2026 2026 2026 2026 2026 2026 2026 12/31/2026 Levy Debt Grants/User Fees Expenses Levy Debt Grants/User Fees Expenses Transfers Closeout Ending Balance (14,478.30) 21,237.13 21,237.13 496,907.42 64,895.29 80,400.00 2,151.01 45,050.00 (2,870.00) 53,764.45 146,083.81 3,300,000.00 3,300,000.00 3,217,965.13 3,300,000.00 961,414.50 126,474.76 182,342.20 547,657.80 36,500.00 2,001.69 (549,740.63) 85,462.39 12,787.20 21,909.50 (9,122.30) 32,665.64 730,000.00 125,000.00 205,000.00 205,000.00 35,000.00 100,000.00 155,000,000.00 155,000,000.00 2,532,287.57 (2,416,604.00) 5,000,000.00 5,000,000.00 37,290.03 (16,582.29) 500,000.00 - - 500,000.00 500,000.00 500,000.00 126,150.00 47,700.00 4,112.50 328,971.01 78,315.00 - - - 0.00 - - - - - 300,000.00 300,000.00 300,000.00 (310,000.00) - (100,000.00) - 200,000.00 200,000.00 200,000.00 (205,000.00) - - 50,000.00 - - 50,000.00 50,000.00 (50,000.00) - 1,050,000.00 - 34,024.33 6,303,273.07 3,300,000.00 (665,000.00) 1,867,038.24 Other Fund Balance Transfers Undesignated Reserve (150,000.00) 220,548.00 (3,300,000.00) 16,983,697.75 Government Facility/Building 20,000.00 OTHER FUND TOTALS (150,000.00) - 220,548.00 - (3,300,000.00) - 17,003,697.75 GRAND TOTAL 900,000.00 - 254,572.33 6,303,273.07 - (665,000.00) 18,870,735.99 Net Change (5,813,700.74) Restricted (2,368,291.00) Committed 4,235,329.24 Designated 17,003,697.75 18,870,735.99 Page 31 of 152 PORTAGE COUNTY MEETING MINUTES FINANCE COMMITTEE PORTAGE COUNTY ANNEX CONFERENCE ROOMS 1 & 2 1462 STRONGS AVENUE STEVENS POINT, WI 54481 Monday, July 13, 2026 5:00 PM REMOTE ATTENDANCE & COMMENT To attend this meeting by telephone : dial 1-872-242-7813 , after dialing the number you will then be asked to enter in a meeting number. Use the following meeting number: 162 545 06, then press # To attend this meeting by video: https://teams.microsoft.com/meet/277654828106362?p=MfoRdPZJwCoQCfNgV0 Page 1 of 2 CALL TO ORDER Committee Members enter Per Diem and Mileage The Finance Committee meeting was called to order at 05:00 PM Members Present: Greg Hakala, Dave Ladick, Larry Raikowski, Scott Soik, David Wysocki Attending In-Person: Greg Hakala, Dave Ladick, Larry Raikowski, Scott Soik, David Wysocki Attending Online: None CORRESPONDENCE There was no correspondence. REPORTS 1. Treasurer Treasurer Przybelski was not present at the meeting. 2. Information Technology • Windows Hello • Multi-Factor Authentication (MFA) for Microsoft online accounts Director Gollnick provided an update on Windows Hello and the introduction of passkeys for secure environments. 3. Purchasing • Procurements • Surplus Property Director Schultz provided an update on surplus property and recent procurements. 4. Finance Director Jossie highlighted information from the written director's report included in the agenda materials. 5. Special Meeting Attendance Reports (Portage County Ordinance 3.1.47 & 3.1.48) There were no special meeting reports. PRESENTATIONS There were no presentations. PUBLIC NOTICE Page 32 of 152 Finance Committee Meeting Minutes July 13, 2026 Page 2 of 2 Members of the public who wish to address the Committee on specific agenda items must register their request at this time, with such comments subject to the public comment ordinance and the reasonable control of the Committee Chair as set forth in Robert’s Rules of Order. No one registered to address the Committee on specific agenda items. APPROVAL OF MINUTES 6. June 8, 2026 Meeting Minutes A motion was made by S. Soik, seconded by D. Wysocki, to approve the meeting minutes. Motion to approve carried by voice vote, with no negative votes. DISCUSSION/POSSIBLE ACTION 7. Discussion and Possible Action regarding Grant Applications/Awards (Portage County Ordinance 3.8.14): • County Executive Office - WI Focus on Energy grant application in the amount of $60,000 A motion was made by G. Hakala, seconded by L. Raikowski, to approve the grant application. Motion to approve carried by voice vote, with no negative votes. 8. Discussion and Possible Action regarding Resolution Authorizing 2026 Budget Amendments and Transfers A motion was made by L. Raikowski, seconded by S. Soik, to approve the resolution and forward to County Board. Motion to approve passed by voice vote, with no negative votes. 9. Discussion and Possible Action regarding Resolution Providing for the Sale of Approximately $60,305,000 General Obligation Promissory Notes, Series 2026A A motion was made by L. Raikowski, seconded by D. Wysocki, to approve the resolution and forward to County Board. Motion to approve passed by voice vote, with no negative votes. 10. Discussion and Review regarding Proposed 2027 Worker's Compensation Rates Director Jossie discussed the proposed 2027 worker's compensation rates. There was no action taken. 11. Discussion regarding the Portage County Proposed 2027 – 2032 Capital Improvement Plan This includes proposed capital projects for the following areas – Government Facilities Improvements, Security Improvements, and Building New Construction & Improvements; Highway Road Improvements; Parks Improvements and Equipment; Information Technology Equipment, Software, & Network Improvements; Aerial Photography; and other County capital projects. The Portage County Proposed 2027 – 2032 Capital Improvement Plan can be found on the County’s website at https://www.co.portage.wi.gov/492/Capital-Improvement-Plans There was general discussion regarding the proposed capital improvement plan and a resolution will be brought forward to the next meeting. There was no action taken. NEXT MEETING DATE 12. August 10, 2026 The next meeting is August 10th. The Committee discussed setting the September meeting on September 8th at 4pm. ADJOURNMENT The meeting was adjourned by the call of the Chair. Meeting adjourned at 05:49 PM Page 33 of 152 Portage County Contract Summary Form 1. County Department: Treasurer’s Office 2. Department Administrative Point of Contact (name address and phone): Pam Przybelski, 1516 Church St., Stevens Point, WI 54481, 715-346-1346 3. Contracted Business of Agency Name and Address: ABT MailCom, N1977 Schaitel Rd, Ste 400, Lake Geneva, WI 53147-4764 4. Business Point of Contact (name address and phone): Cole Dammeir, 262-248-9590 5. Description of the purpose and nature of the contract (one paragraph general description of the nature of the services and products involved): This company provides a specialized printing/collating/folding/stuffing and mailing service which we have previously used for tax bill distribution (includes county and municipal inserts). They work with our 26 municipalities to collect emailed files of ea ch municipality’s tax inserts (and any special preferences they may have regarding printing). They accurately and efficiently coordinate the printing of 3 different county inserts (dependent upon which county services each municipality participates in), include the municipal insert and the tax bill, trifold and mail in a very short turn-around time (typically within about a day of receiving the file). 6. Justification (What conditions mandate that this work be done): Per State Statute, tax bills need to be mailed by the 3rd Monday in December. This is a huge undertaking that needs to be completed quickly. (There were 32,063 tax bills produced for 2025, 26 different municipal inserts, and 3 different county inserts.) 7. Amount of the contract: The 2025 invoice was $45,692 Of that, we bill the municipalities for the processing and municipal insert costs allocated to their tax bills ($33,456), leaving the county responsible for $12,236 (county inserts and perforated tax bill paper with Department of Revenue backer cost). 8. Term of the contract: There is no contract for this service, however we use the service year to year 9. Contract start date: Use the service during the year 10. Source of funding (describe whether it is from appropriated funds, contingency funds, grant funds or otherwise): Appropriated (budgeted) funds 11. Type of contract (new, amended or renewal): N/A – Non-contracted renewal, we have used this service in the past and are planning on using them again in December. 12. Type of award (by bidding, requests for proposals, or direct negotiation. If direct negotiation or RFP, explain why the bidding process was not utilized): Direct Negotiation Based on Professional Service Exemption 13. Does the contract require subcontracts: No 14. Does the contract require work from other county departments: No 15. Has the contract been approved by the County Executive and Finance Department (where necessary): ______ 16. Does the contract comply with county purchasing policy: Yes 17. Does the contract comply with county finance policy: N/A 18. Does the contract comply with county ethics policy: N/A 19. Where is the original contract filed (signing and filing of contracts is the responsibility of the department): N/A 20. If necessary, has a budget adjustment form been submitted to Finance: N/A Certification of Summary The foregoing information has been reviewed and is hereby certified as accurate and correct. Pam Przybelski, Treasurer July 30, 2026_________ Department Head Date _____________________________ ______________________ Contract Administrator (if different than Dept Head) Date Page 34 of 152 RESOLUTION NO. ______________ TO: THE HONORABLE CHAIRMAN AND MEMBERS OF THE PORTAGE COUNTY BOARD OFSUPERVISORS: RE: AUTHORIZING THE ADOPTION OF THE PORTAGE COUNTY 2027–2032 CAPITAL IMPROVEMENT PLAN WHEREAS, our capital infrastructure is important to the vitality of Portage County and the health, safety, and welfare of its citizens; and WHEREAS, financial resources for infrastructure projects are limited and therefore it is essential to establish priorities for capital improvements to spend monies cost-effectively, efficiently and with the greater good of the county in mind; and WHEREAS, Portage County Fiscal Ordinance 3.8.2 Capital Improvement Program requires that a Capital Improvement Plan be established by Portage County to meet the above stated goals; and WHEREAS, the Finance Committee completed its review of capital projects proposed in the County Executive’s 2027-2032 Capital Improvement Plan; and WHEREAS, the Finance Committee authorized the attached listing of recommended capital projects for adoption by the Portage County Board of Supervisors as the Portage County 2027-2032 Capital Improvements Plan. FISCAL NOTE: There are no additional funds necessary to authorize this resolution. Any necessary appropriations related to the plan will be part of the annual budget process or by resolution of intent to issue bonds and/or promissory notes. NOW, THEREFORE, BE IT RESOLVED, that the Portage County Board of Supervisors hereby adopts the Portage County 2027-2032 Capital Improvement Plan. DATED THIS 18 TH DAY OF AUGUST, 2026. RESPECTFULLY SUBMITTED, PORTAGE COUNTY FINANCE COMMITTEE Date: August 10, 2026 Dave Ladick, Chairperson Larry Raikowski, Vice Chairperson David Wysocki Scott Soik Greg Hakala Page 35 of 152 PORTAGE COUNTY WISCONSIN 2027 - 2032 Capital Improvement Plan Presented to the Portage County Board of Supervisors By: Eric Olson Portage County Executive Page 36 of 152 CAPITAL IMPROVEMENT PLAN 2027-2032 ` Proposed Budget # Department Project Title Project Number Score Priority Action Year Current Appropriation 2027 2028 2029 2030 2031 2032 TOTAL Grants & Other Revenue Fund Balance Applied Debt Proceeds County Levy/ CIP Fund Balance 1 Highway Existing Salt Shed Repairs 310-27-01 67.5 High New 2027 Not Yet Funded 200,000 200,000 200,000 - - - 2 Highway Salt Shed and Brine Room Expansion 310-27-02 68.9 High New 2027 Not Yet Funded 50,000 710,000 760,000 760,000 - - - 3 Highway Highway Facility Paving 310-29-01 57.8 Medium New 2029 Not Yet Funded 225,000 225,000 225,000 - - - 4 Highway Road Improvement Projects - Special Revenue Fund 310-99-01 81.6 High Updated Annual Ongoing 4,560,800 8,530,000 8,556,250 3,420,500 5,255,650 30,323,200 8,900,000 8,150,500 - 13,272,700 5 Parks Standing Rocks - Piston Bully Groomer 510-26-01 50.8 Medium Updated 2026 Not Yet Funded 265,000 265,000 - - - 265,000 6 Parks Tractor Front End Loader 510-28-02 55.6 Medium As Planned 2028 Not Yet Funded 95,000 95,000 - - - 95,000 7 Parks Skid Steer 510-30-01 55.2 Medium New 2030 Not Yet Funded 120,000 120,000 - - - 120,000 8 Planning & Zoning Aerial Photography 610-99-01 66.2 High As Planned 2028 Not Yet Funded 190,000 210,000 400,000 80,000 - - 320,000 9 Facilities Library Flooring 850-24-01 50.2 Medium As Planned 2024 Not Yet Funded 200,000 200,000 - - - 200,000 10 Facilities Jail/Law Enforcement Center - New Construction 850-25-11 84.0 High In Progress 2025 57,945,000 60,000,000 34,555,000 152,500,000 - - 152,500,000 - 11 Facilities Courthouse - Remodel Construction 850-25-12 81.8 High In Progress 2025 5,730,000 25,000,000 30,000,000 60,730,000 - - 60,730,000 - 12 Facilities Walk-in Compressor Replacement - Lincoln Center 850-25-05 46.2 Medium As Planned 2025 Not Yet Funded 75,000 75,000 - - - 75,000 13 Facilities Relocation Building for Courthouse Rennovation 850-26-04 70.4 High Updated 2026 Not Yet Funded 250,000 2,500,000 2,750,000 - - - 2,750,000 14 Facilities Demolition - Existing LEC (Strongs Ave) 850-29-01 56.8 Medium New 2030 Not Yet Funded 1,000,000 1,000,000 - - - 1,000,000 15 Facilities Parking Lot - New 850-32-01 53.8 Medium New 2032 Not Yet Funded 250,000 250,000 - - - 250,000 16 Information Tech Data Center & DR Server/SAN Equipment 860-28-01 76.6 High Updated 2027 Not Yet Funded 202,946 202,946 202,946 - - - 17 Information Tech Data Center - Law Enforcement Center 860-27-01 74.8 High New 2027 Not Yet Funded 545,000 545,000 545,000 - - - 18 Information Tech Network Switching Infrastructure 860-29-01 76.4 High Updated 2029 Not Yet Funded 132,000 132,000 132,000 - - - Gross Expenditures 63,675,000 66,155,746 44,330,000 12,281,250 3,615,500 30,465,650 30,250,000 250,773,146 11,044,946 8,150,500 213,230,000 18,347,700 Eliminated Projects from Prior Year Plan Parks Standing Rocks - Snowmaking Equipment 510-28-01 Remove 2028 Not Yet Funded 150,000 150,000 - - - 150,000 Facilities Warehouse Building - Jordan Park 850-26-05 Remove 2026 Not Yet Funded 35,000 715,000 750,000 - - - 750,000 Information Tech Fiber Installation - Jordan Parks Location 860-26-01 Remove 2026 Not Yet Funded 250,000 250,000 250,000 - - - 2027 2028 2029 2030 2031 2032 TOTAL Funding Source Estimates Estimated County Tax Levy 950,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,950,000 Estimated CIP Fund Balance - Applied/(Designated for Future) 3,875,800 (505,000) 6,656,250 (805,000) 3,925,650 (750,000) 12,397,700 Grants/Other Revenue 1,329,946 4,550,000 4,625,000 - 540,000 - 11,044,946 Fund Balance - 4,730,000 - 3,420,500 - - 8,150,500 Estimated CIP Debt Service 60,000,000 34,555,000 - - 25,000,000 30,000,000 149,555,000 Estimated Enterpise Debt Service - - - - - - - Estimated Highway (HWY) Debt Service - - - - - - - 66,155,746 44,330,000 12,281,250 3,615,500 30,465,650 30,250,000 187,098,146 Debt Policy Compliance Threshold Current 2027 2028 2029 2030 2031 2032 2033 Oustanding Percent of Debt Limit 30% 14.02% 23.62% 27.97% 25.86% 23.81% 25.87% 28.37% 26.67% Net Direct Debt per Capita $2,000 $1,000 $1,735 $2,115 $2,013 $1,907 $2,133 $2,408 $2,330 Debt Service as % of Operating Expenditures 15% 9.10% 10.86% 13.46% 13.37% 13.03% 13.18% 14.85% 15.23% Annual Debt Service as % of Total Levy 30% 22.40% 26.01% 31.42% 31.59% 31.26% 31.88% 35.36% 36.40% Ten Year Payout Ratio (New GO Issues) 40% 34% 36% 75% N/A N/A 38% 41% N/A Future Anticipated Appropriation Anticipated Revenue Sources Page 37 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 310-27-01 Project Title Existing Salt Shed Repairs Department Highway Manager Nathan Check Phase Construction Budget Action New Date January 27, 2026 Project Scope & Description This project will include the replacement of the existing shingled roof on County Salt Shed #2. The project will also include installing steel on the end walls of Salt Sheds #1 and 2 while also washing and treating the timber side walls. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other (Hwy Enterprise) $200,000 $200,000 Tax Levy Total $200,000 $200,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Site Preparation Land Acquisition Land Improvements $200,000 $200,000 Contingency Financing Costs Total $200,000 $200,000 Operating Impact Analysis of Need Shed #2’s roof is past its life expectancy (over 35 years old) and has been experiencing shingle loss over the past 3 years. This roof protects over 5,000 tons of salt valued over $500,000. The project will also protect the wood endwalls with steel which were repaired and replaced over the past 5 years in order to extend the life of the structure. It will also include the washing and sealing of the existing sidewal ls to extend the life of the structure. While the washing and sealing are more of a maintenance project, it would likely be performed by the same contractor as the other projects and is included in the CIP. Page 38 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives The projects are meant to extend the life of a valuable asset which also protects a valuable resource which is our rock salt. The do nothing alternative for the roof, end walls, and sidewalls would lead to leaks and affect our salt supply. A steel roof versus asphalt shingle roof will be evaluated for cost-benefit analysis. For the end walls, these can remain as-is but then must be repainted every 5 to 7 years at a cost of $10,000/time/shed. The steel is expected to costs $70,000 for both sheds and will last the expected remaining life of the shed which is at least 25 years. The steel option is expected to save at least $30,000 over the life of the shed. Sustainability, Maintenance, and Replacement The project is meant to prolong the life of the valuable asset versus a full replacement or expensive emergency repairs. Citizen & Community Impact The salt stored in this shed is used every winter storm event which impacts the traveling public’s safety throughout Portage County on county and state roads. The project will also help protect the environment, particularly the groundwater aquifer by reducing any salt leachate into the groundwater. County Departments such as Facilities and Parks as well as Towns and Villages also purchase salt from the Highway Department which provides benefits at the local municipality level as well. Location & Map Highway Department – 800 Plover Road, Plover, WI 54467 Previous Actions 2027-2031 Capital Plan: Submitted as new project. Page 39 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 310-27-02 Project Title Salt Shed and Brine Room Expansion Department Highway Manager Nathan Check Phase Design Budget Action New Date February 1, 2026 Project Scope & Description This project is a multi-faceted project which will include the construction of a new salt/sand shed, expansion and utility upgrades of the existing brine room storage area. While the project will increase the efficiencies of the Highway Department, this project will ensure that we remain in compliance with various environmental regulations as well and provide for a more functional facility. Due to the various aspects of the project, it will be broken up into a design phase and possibly one or two construction phases. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other(Highway Enterprise) $50,000 $710,000 $760,000 Tax Levy Total $50,000 $710,000 $760,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering $50,000 $50,000 Site Preparation $10,000 $10,000 Land Improvements $700,000 $700,000 Contingency Financing Costs Total $50,000 $710,000 $760,000 Operating Impact Analysis of Need New Salt/Sand Shed – The Highway Department has 4 separate salt storage sheds located at the main shop which provides for enough storage for the annual rock salt contract for both state and county salt. There is not enough storage for our sand/salt mixture which is utilized on secondary county roads as well as sold to local municipalities. Sand usage can vary based on the winter season from 1,300 to 9,400 tons with averages at 4,000 ton/winter season. T his sand is mixed with Page 40 of 152 Page 2 of 3 CIP Form 1 (11/18/2025) 5% rock salt to keep the sand from freezing. Material is mixed as needed but a typical stockpile of 500 to 1,000 tons is kept to ensure there is enough on-hand for any prolonged storm events. Historically, the sand/salt pile has been stored outside which is allowed by the Wisconsin DNR as long as the mixture is under 5% salt and is covered or stored inside from April through October. Over the past 4 winter seasons, we have experienced multiple swings of temperature and rain events throughout the entire winter season which will dilute the stockpile and cause salt to leach out and into the environment. These excess and unwanted chlorides have a negative impact on the environment and the highway budget. A new covered storage facility would be constructed to ensure that our sand/salt stockpile is covered year -round. The new facility would also be constructed to house solar salt utilized in our brine making operations. This specialized salt is an ultra-clean salt that allows the department to make brine at a faster production rate while also saving on equipment damage from rock salt impurities and additional down time for cleaning the brine maker. Currently, this solar salt is stored in a smaller shed located across the parking lot from the brine buildings. This leads to inefficiencies when making brine as the material needs to be hauled by skid steer a far distance. The new storage facility would include a solar salt storage area and be located next to the brine room. Brine Room Utility Upgrades – The existing brine making room is adjacent to our state salt shed. When it was constructed, the facility did not include any sewer for any waste products. Rather, a sump pit and pump was installed which when filled, it would discharge to the outside of the room and onto the pavement. This waste product is typically high in chloride concentration from our brine making operations and should not be directly discharged into the environment. The project will evaluate either installing a holding tank which can then be pumped by a licensed waste hauler and sent for proper treatment or connection to the Village sanitary sewer. If a connection is made to the Village sewer, the project will also consider installing a new, larger water service lateral as well which will allow us to produce brine at a faster rate. Brine Room Storage Expansion – The existing brine room has six brine storage tanks at 3,000 gallons per tank. Brine production and usage has increased over the years as it has been a cost-effective solution for certain storms compared to just rock salt. As such, the WisDOT has paid for high-capacity brine makers throughout the state, including a new unit for Portage County installed two winters ago. With the increase in capacity making and usage, a multiple day event will use all of our current capacity. The project will evaluate adding more tank storage which would be located either outside or within an expanded brine room area. Ongoing Operational Costs & Alternatives On-going Operational Costs New Salt/Sand Shed – Minimum operational costs are expected for the new shed as it is planned to be a three sided storage structure without utilities Brine Room Utility Upgrades – Annual costs for the holding tank connection or Village sewer connection is expected to be under $1,000/year. Brine Room Storage Expansion – Minimal operational costs are expected as it would be general part replacements such as valves needed for the storage tanks. Alternatives New Salt/Sand Shed – Do nothing and continue current operation with storage outside which leads to risks of chloride loss. Depending on the season and contract amounts, there are opportunities to store excess salt in an existing shed during the Spring and Summer but then it must be removed for fall early salt deliveries. Brine Room Utility Upgrades – Do nothing and continue current operations which may result in regulatory enforcement. The holding tank and sewer line options will be evaluated as part of the design phase. Brine Room Storage Expansion – Do nothing and continue with current storage which may lead to brine shortage during multiple day events. This may lead to additional rock salt usage and costs. Page 41 of 152 Page 3 of 3 CIP Form 1 (11/18/2025) Sustainability, Maintenance, and Replacement The new shed and brine storage tanks are expected to last 25 to 50 years depending on the type selected with minimal maintenance required. The utility upgrades are expected to last 50 to 75 years with minimal maintenance required. This project is meant to ultimately reduce costs from salt loss while making the facility more efficient and environmentally sound. Citizen & Community Impact The sand/salt and brine are used in most every winter storm event which impacts the traveling public’s safety throughout Portage County on county and state roads. The project will also help protect the environment, particularly the groundwater aquifer by reducing any salt leachate into the groundwater. County Departments such as Facilities and Parks as well as Towns and Villages also purchase sand/salt and brine from the Highway Department which provides benefits at the local municipality level as well. Location & Map Highway Department – 800 Plover Road, Plover, WI 54467 Previous Actions 2027-2031 Capital Plan: Submitted as new project. Page 42 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 310-29-01 Project Title Highway Department Facility Paving Department Highway Manager Nathan Check Phase Construction Budget Action New Date January 28, 2026 Project Scope & Description This project includes the repaving of the eastern portion of the Highway facility which was last paved over 40 years ago. The western portion of the facility was paved in 2019 as part of the Highway Facility expansion project. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other:(Hwy Enterprise) $225,000 $225,000 Tax Levy Total $225,000 $225,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Site Preparation $35,000 $35,000 Land Acquisition Land Improvements $190,000 $190,000 Contingency Financing Costs Total $225,000 $225,000 Operating Impact Analysis of Need The existing asphalt pavement will be reaching the end of its service life since it was first paved over 40 years ago. Distresses such as widespread cracking and pavement failure are becoming evident. Page 43 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Once repaved, the paved area will be crackfilled on regular basis to seal the cracks and reduce water infiltration to the base. It will be chipsealed on a 8-10 year cycle to maximize the life cycle of the pavement. For alternatives, an asphalt overlay is no feasible due to the surrounding building elevations. The do nothing alternative will lead to further deterioration and constant maintenance costs is pothole filling or patch repairs which will be more expensive in the long-term. Sustainability, Maintenance, and Replacement The area will follow typical asphalt maintenance and preservation schedules for crackfilling and sealing to ensure the life is extended on the capital investment. The Highway Department is able to perform most of this work in-house to ensure that it is done in a timely manner. Citizen & Community Impact The proposed work is to renew a County asset that services our Highway Facility which is used by all Highway equipment which services the public traveling on our state and county roadway system. The area is also utilized by the Solid Waste Department for certain events such as their electronic recycling days. This area also services the Sheriff’s impound building. Location & Map Highway Department – 800 Plover Road, Plover, WI 54467 Previous Actions 2027-2031 Capital Plan: Submitted as a new project. Page 44 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 310-99-01 Project Title Road Improvement Projects Department Highway Manager Nathan Check Phase Construction Budget Action In Progress Date June 9, 2025 Project Scope & Description This project includes the Highway Department’s Reconstruction, Reconditioning, Resurfacing program which consists of improvements to the County’s roadway and bridge system. This program includes new improvement projects which are broken down into 3 categories. 1. Reconstruction – These projects typically require the complete rebuild of the road base and significant improvements to the right-of-way including grading and drainage improvements. These projects include any major bridge or large culvert replacements. 2. Reconditioning – These projects typically require minor improvements to the road base and will include spot ditching and drainage improvements. Spot improvements such as vertical or horizontal hill realignments may also occur. 3. Resurfacing – These projects are the typical pavement replacements consisting of pulverizing and paving a new surface. Very minimal work is needed outside the shoulder points. These improvements are needed to maintain the county’s valuable infrastructure assets while also improving the safety of the brad and bridge system for everyone traveling on the system. The plan also takes into account recommendations from the County-wide Bicycle and Pedestrian Plan, improvements needed for future development growth, and recommendations from the Traffic Safety Committee for safety improvements. Cost Summary Source of Funds FY 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing $4,360,800 $4,156,250 $4,755,650 $13,272,700 Grants/Aids $400,000 $200,000 $3,800,000 $4,400,000 $500,000 $9,300,000 Other: Vehicle Reg Fee $3,400,000 $3,400,000 $3,400,000 $10,200,000 Tax Levy $1,130,250 $1,330,000 $20,500 $2,480,750 Total $4,930,250 $4,560,800 $8,530,000 $8,556,250 $3,420,500 $5,255,650 $35,253,450 Cost Documentation FY 2026 FY 2027 FY 2028 FY 2027 FY 2030 FY 2031 Project Total Design & Engineering $206,000 $156,000 $275,000 $55,000 $692,000 Land Improvements $4,724,250 $4,354,800 $8,255,000 $8,451,250 $3,420,500 $5,205,650 $34,411,450 Contingency Financing Costs $50,000 $50,000 $50,000 $150,000 Total $4,930,250 $4,560,800 $8,530,000 $8,556,250 $3,420,500 $5,255,650 $35,253,450 Operating Impact Net $0 Net $0 Net $0 Net $0 Net $0 Net $0 Net $0 Page 45 of 152 Page 2 of 3 CIP Form 1 (12/11/2024) Analysis of Need The Highway Department is continuing to work with the Highway Committee on the analysis of the level of service and corresponding costs to maintain the County’s road and bridge system. Program needs, public safety factors, infrastructure life cycles are major items of consideration for the County’s 434 miles of roadway and 38 bridges. The assets are critical county infrastructure that is important for all county residents and traveling public to ensure we have a safe and efficient transportation system. The value of this CIP can be realized in two major county strategic plan categories – I Facilitate and Strengthen County-wide Community and Economic Development and II Provide Needed Functional, Flexible County Facilities. Current Condition of the County Road System - A strong pavement preservation program consisting primarily of chipsealing and crackfilling has helped keep the average surface condition rates higher with 12% of our system rated fair or worse but these maintenance projects have not addressed other needs such as drainage, right -of-way maintenance and brushing, safety issues and geometric deficiencies. Currently, 8 0% of the county road system is rated as needing maintenance or resurfacing. Roads in poor condition can lead to vehicle damage and safety concerns. Bridges in disrepair can lead to load posting the structures which limit the vehicles that travel over them or closing them altogether. These issues will create more traffic on alternate routes, increase travel time, and increase costs for commuters and businesses for commodity deliveries. Pavement Replacement Cycle - The Highway Committee has identified a goal of approximately 10 miles per year (43-year average life) for the resurfacing, reconditioning, reconstruction program. Below is an estimate pavement life based on previous funding levels for the resurfacing, reconditioning, reconstruction program: • 10-year average (2016-2025) = 9.4 miles/year, 46-year average life • 3-year average (2023-2025) = 11.5 miles/year, 38-year average life The Highway Department Capital Improvement Plan has proposed to increase the number of miles paved with additional funding sought through various Wisconsin Department of Transportation funding programs. In recent WisDOT funding cycles, the Department has been successful with project grant awards of up to 80% of the project costs for CTH B, CTH R, CTH WW bridge, CTH II bridge, and CTH A. In addition, the Department receives funding through the WisDOT Local Road Improvement Program on an every other year basis to help offset roadway improvement costs. Ongoing Operational Costs & Alternatives The County roadway and bridge infrastructure system is a critical asset that requires regular preventative maintenance in order to extend the life of these assets. These maintenance costs are not included in the CIP but include crackfilling, chipsealing, shouldering, and other pavement repair activities in order to extend the life of these roads to 40+ years while the industry standard is typically around 25 years of life. A balanced pavement and bridge improvement program is meant to balance and maintain the existing operational costs. Annual operation costs for the specific roads in the CIP are anticipated to decrease initially due to the new pavement, shoulder, and right-of-way areas. If the roads and bridges are not improved, it will lead to higher operational costs due to more deterioration. It will also lead to more equipment damage and down time, especially for our plow trucks. Alternatives for the CIP would include: 1. Do nothing – pavement and bridges will continue to deteriorate leading to increased vehicle damage and costs for vehicle repairs and travel times. It will also increase future operating costs for more maintenance of potholes, patching, and temporary repairs. 2. Chip seal or pavement replacement only – The pavement surface will not last as long due to inadequate base and drainage issues. Safety issues such as substandard curves, inadequate sight distance, steep side slopes, etc. will not be addressed. The cost to replace will continue to rise over time. 3. Resurface Only – This would only address the pavement surface and not any other deficiencies or safety concerns. Page 46 of 152 Page 3 of 3 CIP Form 1 (12/11/2024) Sustainability, Maintenance, and Replacement The majority of the resurfacing, reconditioning, and reconstruction projects include pulverizing the existing road surface which allows us to recycle valuable material and reduce costs while also increasing the structural capacity of the roads. The newly constructed roads are scheduled for a chipseal within the first 4 years in order to seal the valuable asphalt against the elements. The roads are then scheduled on a 7 to 10 year cycle for chipsealing and crackfilling in order to extend their life to 40+ years. Shoulder maintenance is also routinely performed in order to protect the pavement edge and to prevent from dangerous drop offs. This committed maintenance cycle helps extend the life of these pavements and protects the valuable assets. The vehicle registration fee was also enacted to provide for additional funding sustainability. The fee contributes approximately $1.7M annually to Highway Capital Improvement Projects. These fees are typically banked and utilized on an every-other-year basis to minimize the amount of debt for the program. In addition, the Highway Department continues to search for alternative state and federal funding sources to help offset costs. This year’s CIP includes approximately $7M of alternative funding for the CTH A and CTH R projects. In addition, WisDOT Local Road Improvement Programs also help offset the costs on an every-other-year cycle ranging from $400,000 to $700,000 per project. Citizen & Community Impact The Highway Improvement CIP has an impact on every Portage County citizen as well as anyone else traveling through the County. The County transportation system is vital to local businesses and daily commerce. For major projects, the Highway Department has a public involvement process which includes mailings, press releases, and public involvement meeting which result in public interaction and support for the projects. In addition, the Highway Department continues to search for alternative state and federal funding sources to help offset costs. This year’s CIP includes approximately $7M of alternative funding for the CTH A and CTH R projects. An additional application for the next phase of CTH A is also included in the CIP which would result in an additional $4M of funding if selected. Location & Map See attached. Previous Actions 2026-2031 Capital Plan: Updated for current plan. 2027-2032 Capital Plan: Updated for current plan. Page 47 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 510-26-01 Project Title Standing Rocks Piston Bully Groomer Department Parks Manager Ryan Rose Phase Equipment Budget Action Updated Date June 9, 2025 Project Scope & Description The Piston Bully is used during our winter ski season and is an essential part to keeping our ski hills, 800 meter man- made loop, and 13k X/C ski trails in skiable condition. It packs, grooms, tills, and sets track on the trail. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy $265,000 $265,000 Total $265,000 $265,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Equipment $265,000 $265,000 Financing Costs Total $265,000 $265,000 Operating Impact Analysis of Need Making snow on the 800 meter plus man-made X/C trail, downhills, and 13k of X/C trails is essential. Without the groomer we would not be able to groom out 800 meters of artificial snow ski trails, nor the downhills. Man made snow consistency is more like pellets, or icy snow. We need bigger equipment with tillers to turn it into skiable conditions. Without it, the conditions would be too Icy. If weather condition warm up and the trails get Icy, there is no way to bring them back to skiable conditions. We wo uld need to get sufficient natural snow cover to re -groom them. This would cause us to shut down until it would snow again. With the terrain being hilly, once the slopes get too slippery, they become hard to groom without it. The Piston bully tracks have aluminum tracts and cleats to stabilize it. Page 48 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Operational Cost would be diesel fuel, and man hours to groom. We groom about 4 days a week and more if needed based on snow conditions. This also takes a full-time employee because the equipment is specialized. Alternatives would be to not groom with piston bully and use smaller equipment which takes significantly more time. Also note that if Icy conditions occurred, we would have to close until we would get fresh snow due to safety conditions. Using small equipment would also be more wear and tear on the equipment. Sustainability, Maintenance, and Replacement The piston bully will be 17 years old in 2026. We like to try and stay on a 15-year replacement schedule for heavily use equipment. Maintenance as of now has been hydraulic Fluid, Oil, solenoids, hoses, lights, and track setter repairs. We have not had any major repairs yet, but as equipment ages we can expect them. Especially with the tillers, track setters, and aluminum tracks and cleats. Citizen & Community Impact Not having a piston bully would hurt winter sport activity for x/c and downhill skiers. Winter activities take place December through the middle of March. We would not be able to keep quality trails without it. Location & Map Standing Rocks Park, 7695 Standing Rocks Road, Stevens Point, WI 54481 Previous Actions 2022-2027 Capital Plan: Submitted as a new project. 2023-2028 Capital Plan: As Planned. 2024-2029 Capital Plan: As Planned. 2025-2030 Capital Plan: As Planned. 2026-2031 Capital Plan: Delayed. 2027-2032 Capital Plan: As Planned. Page 49 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 510-28-02 Project Title Tractor Front End Loader Department Parks Manager Ryan Rose Phase Equipment Budget Action As Planned Date June 9, 2025 Project Scope & Description Our John Deere tractor was purchased in 2012 and will be 15 years old in 2028. The tractor and front-end loader are major pieces of our operational equipment. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy $95,000 $95,000 Total $95,000 $95,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Equipment $95,000 $95,000 Financing Costs Total $95,000 $95,000 Operating Impact Analysis of Need Replace John Deere Tractor with front-end loader. The tractor is our most used piece of equipment for the parks. It is used for loading wood to be sold for campgrounds, aggregate, logging/tree removals out in the woods and parks, and mowing trail systems in the county. Ongoing Operational Costs & Alternatives The tractor will need to have servicing done yearly by our Equipment Specialist. Regular repairs such as new tires, oil, hydraulic fluid, changing old hydraulic lines, and Diesel fuel. Costs could be $1500 to $2000 a year. Alternatives will be to extend life of equipment. Page 50 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Sustainability, Maintenance, and Replacement As the tractor gets older the cost of maintenance will go up. Just like any other piece of equipment. Larger cost repairs will become more relevant as equipment gets older. On going service is done in house. Major repairs will have to be done at the dealership. It fits into our 15 year replacement of equipment. Citizen & Community Impact Removal of trees, trail maintenance, firewood all directly relate to the campgrounds, Green Circle, biking, skiing, and Tomorrow River State Trails. This would have an impact on the speed and ability of work on these trails. Other equipment would have to try to fill the void. This would not be Ideal because that equipment is not its intended use and could just plain not perform the work. Location & Map Equipment is used at all county parks, Green Circle Trail, and the Tomorrow River State Trail. It is kept at Jordan Park, 1903 County Road Y, Stevens Point, WI 54482. Previous Actions 2025-2030 Capital Plan: Submitted as a new request. 2026-2031 Capital Plan: As Planned. 2027-2032 Capital Plan: As Planned. Page 51 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 510-30-01 Project Title Skid Steer Department Parks Manager Ryan Rose Phase Equipment Budget Action New Date February 1, 2026 Project Scope & Description Purchase two new Skid Steers. We currently have one from 2010, and one from 2015. The skid steers have approximately 2,600 hours on the meter. We would like to stick with a 15-year replacement schedule and sell around 3,000 hours on the meter. This would give us good trade value back on them, hopefully before anything major goes wrong. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy $120,000 $120,000 Total $120,000 $120,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Equipment $120,000 $120,000 Financing Costs Total $120,000 $120,000 Operating Impact Analysis of Need The Parks Department currently has two Gehl Skid Steers. One of them was purchased in 2010, and the other in 2015. We strive to stay on a fifteen -year equipment replacement schedule. Our skid steers are used often and though -out the county. These skid steers are our go too pieces of equipment for work attachments and tasks that we perform regularly. These include, broom sweepers, stump grinders, log splitters, grapples, forks for unloading trucks, Augers, trenchers and bucket loaders for moving materials and snow. Another aspect of having good equipment is it protects our guys from the heavy lifting and manual labor that would be put onto the staff. This would reduce the risk of injury. Page 52 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Operational costs include diesel fuel, hydraulic and oil changes, tire replacement, hydraulic hoses, and other issues that may come up such as electrical or emissions issues. Sustainability, Maintenance, and Replacement The parks take great care of our equipment by maintaining prompt and correct service schedules. Maintenance is all done in house, unless it is a major issue. We have 2600 hours on both machines and would like to replace them at around 3000 hrs. At this hour rate we would be able to get a good price at state Auction. Skid steers tend to hold their value well. This would fall nicely into our 15-year replacement. Citizen & Community Impact Equipment is a large part of how we get things done. Whether that be the campgrounds trails, or activities at Standing Rocks, without it, our staff will not be able to perform the work in a timely fashion. Things would be put on hold until older equipment could be fixed or replaced. With all the different activities we have in the county parks services would be slowed down. Location & Map Skid steers would be located and stored at the main office 1903 County Rd Y Stevens Point WI, 54482 Previous Actions 2027-2032 Capital Plan: Submitted as new project. Page 53 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 610-99-01 Project Title Aerial Photography 2028 - 2031 Department Planning & Zoning Manager Land Information Officer Phase Implementation Budget Action As Planned Date December 1, 2025 Project Scope & Description Countywide orthophotographs with a 3 inch ground pixel. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids $40,000 $40,000 $80,000 Other: Tax Levy $150,000 $170,000 $320,000 Total $190,000 $210,000 $400,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Contracted Services $190,000 $210,000 $400,000 Land Acquisition Land Improvements Contingency Financing Costs Total $190,000 $210,000 $400,000 Operating Impact Analysis of Need Aerial photographs are used by multiple county departments as well as development companies and private citizens. The photographs are used for many applications such as public safety, land and asset management, code enforcement, and environmental protection. Photographs that are out of date are less useful and can cause confusion. Page 54 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives The ongoing operational cost is disk storage space. The alternative is to allow photographs to fall out of date, making them an inaccurate representation of current conditions. Sustainability, Maintenance, and Replacement Over time this photography will become a valuable historical record. Citizen & Community Impact Aerial photography provides spatial intelligence that supports decisions in law enforcement, property development and conservation. Any person with an internet connection can use the photographs. The photos improve the quality of life by providing information needed to manage property, deliver services, and assess program outcomes. Aerial photos are eligible for Wisconsin Land Information Program grants. Location & Map This aerial photography project will cover the entire county. Previous Actions Digital aerial photography projects have been completed in 2000, 2005, 2010, 2015, 2020, and 2025. 2026-2031 Capital Plan: Submitted as new request. 2027-2032 Capital Plan: As planned, updated amount. Page 55 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 850-24-01 Project Title Library Flooring Replacement Department Facilities Manager Todd Neuenfeldt Phase Construction Budget Action As Planned Date June 9, 2025 Project Scope & Description Replace the library flooring on the first and second floors. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy $200,000 $200,000 Total $200,000 $200,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Site Preparation Land Acquisition Building Improvements $200,000 $200,000 Contingency Financing Costs Total $200,000 $200,000 Operating Impact Analysis of Need Flooring is past its life expectancy showing signs of cracking and discoloration. Carpeted areas are worn and can no longer be effectively cleaned. Page 56 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives The alternative to replacement is to do nothing and continue to repair as required. New flooring is predicted to reduce labor related costs for waxing as new Luxury Vinyl Flooring (LVT) does not require annual stripping and waxing maintenance. Other ongoing expenses include routine daily cleaning, regular mopping or vacuuming, spot cleaning, and deep cleaning, along with preventative measures such as using entry mats to remove dirt and moisture to extend the life and look of the carpets or flooring. Sustainability, Maintenance, and Replacement Carpeting has a limited lifespan and must be replaced. The department maintains the existing flooring by routine cleaning and repair; however, the library carpet and flooring is showing visible signs of aging, cracking, and is difficult to clean properly. The flooring needs to be replaced on average every 8 to 12 years due to high traffic from the general public and community. The department will review flooring options to work with the type of foot traffic experienced by the library to assist in maintaining the flooring for its greatest life expectancy. Citizen & Community Impact The library should be aesthetically inviting to the library patrons as well as those using the library for community events and meetings. Location & Map Portage County Library, 1001 Main Street, Stevens Point, WI ::54481 Previous Actions 2023-2028 Capital Plan: Approved as new project. 2024-2029 Capital Plan: As Planned. 2025-2030 Capital Plan: Delayed. 2026-2030 Capital Plan: As Planned. 2027-2032 Capital Plan: As Planned. Page 57 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 850-25-05 Project Title Walk-in Compressor (ADRC) Department Facilities Manager Todd Neuenfeldt Phase Construction Budget Action Delayed Date June 9, 2025 Project Scope & Description Replace the compressors, evaporators and condensers for the walk-in cooler and walk-in freezer. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy $75,000 $75,000 Total $75,000 $75,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Site Preparation Land Acquisition Building Improvements $75,000 $75,000 Contingency Financing Costs Total $75,000 $75,000 Operating Impact Analysis of Need The units are 26 years and nearing their useful life expectancy. Ongoing Operational Costs & Alternatives The units may be repaired as needed, or until parts are no longer readily available. There are no additional ongoing operational costs related to this project. Page 58 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Sustainability, Maintenance, and Replacement The walk-in compressor if maintained properly is about twenty years, often lasting 30 years. Citizen & Community Impact The nutrition program is an essential part of the aging program and receives federal, state, and local funding to support meals to the County’s aging population. A functional walk-in cooler is essential to the program operations as proper refrigeration is critical for both food preservation and food safety. Location & Map Aging & Disability Resource Center, 1519 Water Street, Stevens Point, WI 54481 Previous Actions 2024-2029 Capital Plan: Submitted as a new request. 2025-2030 Capital Plan: As Planned. 2026-2031 Capital Plan: Delayed. 2027-2032 Capital Plan: Delayed until 2030. Responsibility must be established as The Lincoln Center is a City of Stevens Point owned building. Page 59 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 850-25-11 Project Title Jail Law Enforcement Center Department Facilities Manager Todd Neuenfeldt Phase Design Budget Action As Planned Date June 9, 2025 Project Scope & Description This project is to build a modern facility that meets current correctional standards and supports law enforcement operations. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing $57,945,000 $60,000,000 $40,000,000 $157,945,000 Grants/Aids Other: Tax Levy Total $57,945,000 $60,000,000 $40,000,000 $0 $0 $0 $157,945,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering $7,880,987 $1,078,730 $719,153 $9,678,870 Site Preparation $6,889,195 $1,377,839 $918,559 $9,185,593 Land Acquisition Construction $5,921,701 $80,190,885 $29,095,612 $115,208,198 Furniture & Equipment $3,013,925 $6,027,850 $9,041,775 Contingency $721,171 $9,766,001 $3,543,392 $14,030,564 Financing Costs $96,589 $494,538 $208,873 $800,000 Total $21,509,643 $95,921,918 $40,513,439 $0 $0 $0 $157,945,000 Operating Impact Analysis of Need Over 26 years ago, the current LEC was constructed, and was outdated and undersized the day it opened for business. Numerous studies, both internal and external, and shown that the facility is inadequate and in need of replacement or improvement. Numerous studies are available which outline the analysis of the current building. In summary, problems with the current Jail and Law Enforcement Center facility have been identified as such: Jail & Juvenile Detention Page 60 of 152 Page 2 of 3 CIP Form 1 (11/18/2025) • Existing facility is overcrowded • Lacks adequate facilities to properly segregate inmate population • Lacks adequate basic security holding and medical facilities needed to safeguard inmates and staff • Lacks adequate security design needed to prevent contraband and weapons from entering the facility • Lacks adequate storage facilities • Lacks adequate programming and recreational space • Vehicle sallyport poorly designed, making entry difficult, and cannot accommodate an ambulance, or second vehicle • Lacks ability to bullpen incoming inmates causing unnecessary security problems • Lacks adequate employee facilities (office space, bathroom, locker, break area, etc.) • Lacks adequate facilities to address the growing need for pre-trial to post-conviction monitoring of prisoners • Lack the ability to safely and securely transport inmates and children to court • Aging facilities that will need replacement (e.g. locks, cameras, HVAC) • Environmental controls are inadequate to properly and efficiently regulate the building Sheriff’s Office • Lacks sufficient office space and related facilities • Lacks adequate room for proper communications center • Lacks adequate garage space to protect and safeguard the fleet • Lacks sufficient room for vehicle and equipment maintenance • Garage poorly designed making entry difficult in the winter, and detached garage is inadequate • Lacks sufficient storage space • Evidence room is overcrowded and inadequate for legal storage needs • Lacks adequate bathroom and locker facilities for the number of staff • Environmental controls are inadequate to properly and efficiently regulate the building • Emergency Operations Center (EOC) is undersized, ill equipped, and poorly situated • EOC lacks security needed during ongoing operations Ongoing Operational Costs & Alternatives The alternatives include an extensive remodel of the current facility but severely reducing the number of beds and category placement within the jail at an extensive cost. Another alternative is to continue to operate as is, suffering from the inefficiencies, waste, safety issues, health concerns, legal difficulties, and increased liability concerns identified in the numerous studies commissioned by Portage County. As outlined in the previous studies and analysis for the County Board, costs will only increase over time. Sustainability, Maintenance, and Replacement A modern facility will require proper maintenance and preventative maintenance on new mechanical systems. The new facility is expected to last 25-40 years. Citizen & Community Impact A new modern facility will provide a secure and accessible facility, improve the overall functionality and operational efficiency of sheriff and jail operations, and address long-term planning for space needs of the department while doing so in a fiscally responsible manner. Page 61 of 152 Page 3 of 3 CIP Form 1 (11/18/2025) Location & Map Corner of County Road R and Black Oak Drive, Plover, WI 54467 Previous Actions 2004: The Portage County Board of Supervisors reviewed a comprehensive study of County Facilities, prepared by the DLR Group, which identified the Portage County Jail facility as inadequate due to overcrowding, which in turn causes a high cost of transporting inmates, thus creating the need to study, review, and implement a new Justice Center Facility. The Portage County Board of Supervisors endorsed the need to study, review, and implement a new Justice Center Facility as the number one priority in Portage County. 2006: Another extensive and costly study by Mark Goldman & Associates highlighted the deficiencies of the present Portage County Jail facility, identifying prime factors including overcrowding, poor design and layout, and inefficient staff configurations. The same study highlighted the projected growth of court and criminal cases in the years ahead, showcasing the requirement that any new facility be prudently designed to assure decades of safe and cost-efficient use. 2009: Subsequent research by the Venture Architects firm has corroborated and confirmed the conclusions of the earlier studies finding a need for a new jail. 2011 and 2012: The Sheriff’s Office submitted capital improvement requests to address some of the issues in the LEC. Those projects were put on hold pending future action on a new facility. 2013: The Portage County Board of Supervisors endorsed the concept of constructing a new unified correctional institution, housing the Jail, Juvenile Detention Facility, rehabilitation programming facilities, and a transitional housing unit in a single structure connected or incorporated with the Circuit Courts. 2014: A staff work group was instituted by the Space and Properties Committee to assist in the development of a new facility concept. 2015: Venture Architects was hired to begin conceptualizing a new facility as outlined by the County Board. 2018: Hired Dewberry for conceptual design options for government facility including jail/LEC and courthouse options for both new construction and remodel of existing facilities. 2022: Hired Tegra as the County owner’s representative and Findorff as construction manager to work with Dewberry to further design options. 2023: Considered four options to address justice center facility needs, which included options for new construction and renovating existing County buildings. A resolution to finance a new justice center (courthouse/LEC/jail) on a greenfield site was forwarded to the County Board and failed due to the cost and location. After the failed option, the County Board decided to split the LEC/jail and Courthouse facilities. 2024: Purchased land for a new LEC/jail facility in Plover, WI. 2025: Passed a resolution to finance schematic design of a new Sheriff’s Office/Jail. 2025-2030 Capital Plan: Submitted as a new request. 2026-2031 Capital Plan: In Progress. Updated project cost. 2027-2032 Capital Plan: In Progress. Architect, Owners Rep and Construction Manager are all on board and moving the project towards completion. Page 62 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 850-25-12 Project Title Courthouse Remodel Department Facilities Manager Todd Neuenfeldt Phase Design Budget Action As Planned Date June 9, 2025 Project Scope & Description The County/City Building is 66 years old, completed in 1959. Although the building has held up well through the years, the County must make significant renovations in order to maintain the aging infrastructure and make it a viable Courthouse for the next 20-25 years. This project requires the City of Stevens Point to vacate its existing space and move out in order for this renovation to be successful. In Spring of 2024, Dewberry Architects, Findorff Construction, along with MEP Consultants, and structural engineers started a full review of all 72,000 sq ft to be presented at the beginning of 2025. A conceptual design along with a full report on MEP and Structural integrity will be contained in that report. Preliminary reports indicated that the project is feasible based on initial areas under review. Some features being incorporated are as follows: 1. Developing one secure entrance to the Courthouse. 2. Increased judicial space, office space, and security for the Family Court Commissioner. 3. Improved ADA Compliance Access 4. Upgrade Court Technology and AV Equipment for the Courtrooms. This project is essential to address immediate concerns of the Courthouse in the way of Safety and Security, prior to moving forward with the remainder of the remodel and renovation. The full remodel of the Courthouse is planned to begin in 2030 and to include the following: 1. The addition of a fourth branch courtroom as requested by Judges, plus a full courthouse suite renovation for Family Court. 2. Update entrance for security purposes and relocate security operations to provide for improved safety and security throughout the building. 3. Secure parking for Judges and District Attorney along with garden level sallyport, additional elevator, and third floor security bar and holding cells for secure movement of inmates. 4. Remodeling space for Justice Programs area with proper access and security, along with County Board and training room, and Veterans Services on the garden level of the existing building. 5. Expansion of District Attorney and Clerk of Courts offices to the existing space occupied by the City of Stevens Point, to include renovation and updating for office needs. 6. Refresh and update existing programming spaces to modern facilities for Corporation Counsel, County Clerk, Register of Deeds, Register of Probate, Treasurer, and County Board offices. Page 63 of 152 Page 2 of 3 CIP Form 1 (11/18/2025) Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing $5,730,000 $25,000,000 $30,000,000 $60,730,000 Grants/Aids Other: Tax Levy Total $5,730,000 $25,000,000 $30,000,000 $60,730,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2029 FY 2030 FY 2031 FY 2032 Project Total Design & Engineering $1,380,000 $1,380,000 Site Preparation Building Improvements $2,000,000 $25,000,000 $30,000,000 $57,000,000 Furniture & Equipment $2,120,000 $2,120,000 Contingency $230,000 $230,000 Financing Costs Total $5,730,000 $25,000,000 $30,000,000 $60,730,000 Operating Impact Analysis of Need The Courthouse is over 65 years old and has had very few improvements. The current HVAC system is antiquated; it does not meet the needs of the building and many building features are past their useful life. The sanitary piping between floors and the buried pipes are in poor repair and past their useful life. Most of the bathrooms are not ADA compliant and require re-piping verses just fixture replacement to be brought to code. All of the projects improve the structural quality of the building, add safety features of a modern-day courthouse, and allow continued use as a Courthouse for the next 20-25 years. Many of the upgrades bring the building into Adults with Disabilities Act (ADA) compliance. Given the age of the building, if repairs and/or replacement parts (e.g. for elevators) are not purchased now, they may not be available in the future and reliability will decrease. Ongoing Operational Costs & Alternatives If the project was to terminate, various other capital projects to make building improvements would follow, or the facility repairs would be done as needed. The ongoing operational costs will be determined based on the project scope as determined during the design phase. Sustainability, Maintenance, and Replacement This will be determined during the remodel design phase as the scope is further refined. Page 64 of 152 Page 3 of 3 CIP Form 1 (11/18/2025) Citizen & Community Impact A remodeled and redesigned modern facility will provide a secure and accessible facility for staff and the public while keeping the courthouse in its downtown location. The project will help to improve the overall functionality and operational efficiency of courthouse operations while completing the project in a fiscally responsible manner. Location & Map Portage County Courthouse, 1516 Church Street, Stevens Point, WI 54481 Previous Actions Several of the projects have been proposed in previous capital plans. This new proposal incorporates them into one complete project. 2017: Venture Architects contract for $24,950, for a Scope of Work to include updating space program, layouts, and cost estimates. Contract work with be completed in conjunction with a RFP for an Owner’s Representative. 2018: Owner’s Representative hired and an RFP is in process to hire an Architect for design of a new Government Building and the remodel of the Current Courthouse. The City of Stevens Point has moved the Police Department out of the current Courthouse, freeing up additional space available for County operations. The City of Stevens Point is in the process of designing a New City Hall. 2018: Hired Dewberry for conceptual design options for government facility including jail/LEC and courthouse options for both new construction and remodel of existing facilities. 2022: Hired Tegra as the County owner’s representative and Findorff as construction manager to work with Dewberry to further design options. 2023: Considered four options to address justice center facility needs, which included options for new construction and renovating existing County buildings. A resolution to finance a new justice center (courthouse/LEC/jail) on a greenfield site was forwarded to the County Board and failed due to the cost and location. After the failed option, the County Board decided to split the LEC/jail and Courthouse facilities. 2025-2030 Capital Plan: Submitted as a new request. 2026-2031 Capital Plan: In Progress. Updated project cost and timeline. 2027-2032 Capital Plan: Architects, Owners Rep and Construction Manager are on board and moving forward. Page 65 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # Project Title Department Manager Phase Budget Action Date Project Scope & Description The Circuit Court functions, and associated departments will need to be relocated during the Courthouse Remodel project. The relocation includes each branch of Circuit Court, Family Court Commissioner, Clerk of Courts Office, District Attorney Office, Register of Probate, and Court Security. New temporary courtrooms, department office suites with service counters, along with other building improvements to meet the functional needs of a courthouse will need to be constructed to conduct business as usual. The Courthouse Remodel project is expected to take up to 24 months to complete with the various departments vacating the existing facility. The remaining departments and offices of the Courthouse would be moved to other County facilities. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy $3,300,000 $250,000 $2,500,000 $6,050,000 Total $3,300,000 $250,000 $2,500,000 $6,050,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering $250,000 $250,000 Site Preparation Land Acquisition $3,300,000 $3,300,000 Building Improvements $2,500,000 $2,500,000 Contingency Financing Costs Total $3,300,000 $250,000 $2,500,000 $6,050,000 Operating Impact Analysis of Need Page 66 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Court functions along with County operations must continue during the Courthouse Remodel project. Remodeling the Courthouse while the facility is occupied with Court functions would be very disruptive and difficult along with increasing the time for completion. Relocation of the Courts and associated departments will allow for seamless Court operations during the remodel. The remodel project is expected to take between 18 to 24 months if the courts are relocated and up to four years if the Courthouse is not relocated during the remodel. Ongoing Operational Costs & Alternatives Purchasing a building for the Courthouse Remodel project should be considered as an alternative option such as renting a suitable location is expected to cost more than $30,000 per month. There will be a buildout cost for the temporary location along with standard utility and other operating costs. This buildout cost will offset the costs of a longer, phased project in the Courthouse. Sustainability, Maintenance, and Replacement After the Courthouse remodel project is completed, the temporary Courthouse could be repurposed for use as office space for other County functions, converted to warehouse space, or sold. Citizen & Community Impact A relocation of courthouse operations during the Courthouse Remodel project would provide a safer, cleaner, less disruptive environment for County stakeholders and those utilizing the courts or court related services. Due to the large-scale nature of the remodel, relocation will be best for courthouse operations. Location & Map 3349 Church Street, Stevens Point, WI Previous Actions 2026-2031 CIP Plan: New. Page 67 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 850-29-01 Project Title Demolition - Existing LEC (Strongs Ave) Department Facilities Manager Todd Neuenfeldt Phase Design Budget Action New Date February 1, 2026 Project Scope & Description This project is to raze the current Law Enforcement Center and create a garage/workshop for the Facilities Management Department. New restrooms and a new roof for the garage area are included in the scope. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: Tax Levy 1,000,000 1,000,000 Total 1,000,000 1,000,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Site Preparation Land Acquisition Land Improvements 1,000,000 1,000,000 Contingency Financing Costs Total 1,000,000 1,000,000 Operating Impact Analysis of Need A new Jail is expected to start construction in 2026 with occupancy expected to take place in mid to late 2028. As no acceptable uses have been identified for the building, the current Jail and Sheriff’s Office should be razed in spring of 2029. This will provide a staging area for the remodel of the Courthouse . The LEC garage area will remain for County Facilities Management purposes and to house the g enerator for the County Annex Building. Restrooms will need to be installed for the new garage area. Page 68 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives No ongoing costs are expected once the Sheriff’s Office and Jail are razed, but the garage will have utility costs of electric, natural gas and water. Sustainability, Maintenance, and Replacement None Citizen & Community Impact Razing the building will terminate utility and maintenance costs for the building while providing a staging area for the Courthouse remodel and future parking for the Courthouse and Annex. Location & Map 1500 Strongs Avene, Stevens Point, WI 54481 The outlined area of the building is to be removed. The outlined area is to remain as a 7000 sq foot (more or less) Garage/workshop for Portage County Facilities Management. Previous Actions 2027-2031 Capital Plan: Submitted as new project. Page 69 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 850-32-01 Project Title Parking Lot Resurfacing (Church Street) Department Facilities Manager Todd Neuenfeldt Phase Design Budget Action New Date February 1, 2026 Project Scope & Description This project will pave the area where the Sheriff’s Office was located at 1500 Strongs Avenue. This project should be scheduled as soon as the Courthouse remodel is complete as the area will be used for staging during a remodel or construction. Cost Summary Source of Funds FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Project Total Debt Financing Grants/Aids Other: Tax Levy 250,000 250,000 Total 250,000 250,000 Cost Documentation FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Project Total Design & Engineering Site Preparation Land Acquisition Land Improvements 250,000 250,000 Contingency Financing Costs Total 250,000 250,000 Operating Impact Analysis of Need Additional parking is needed for the Courthouse and Annex building with increased needs during large meetings and Jury trials. Page 70 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Typical maintenance costs for seal coating and line painting are expected. Sustainability, Maintenance, and Replacement A new parking surface is expected to last more than 30 years with maintenance every three years. Citizen & Community Impact Additional off-street parking is needed for County government functions. Location & Map 1500 Strongs Avene, Stevens Point, WI 54481 The outlined area (approximately 30,000 square feet) will be paved for additional parking. Previous Actions 2027-2031 Capital Plan: Submitted as new project. Page 71 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 860-27-01 Project Title Data Center – Law Enforcement Center Department Information Technology Manager Shane Gollnick Phase Equipment Budget Action New Date January 27, 2026 Project Scope & Description This project is to install a modern-day data center to house all the sheriff’s department systems and databases. With the installation of new data center hardware such as data racks, UPS units, self-contained HVAC systems and a stand alone fire suppression system, the county would plan for making this new data center the primary site for all county technology systems. The primary site is currently located at the Annex building, the Annex data room would become the disaster recovery site. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: $545,000 $545,000 Tax Levy Total $545,000 $545,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Equipment $545,000 $545,000 Contingency Financing Costs Total $545,000 $545,000 Operating Impact Analysis of Need With the construction of the new law enforcement center, this is an opportune time to install a modern data center that will not only fulfill the technology needs of the new building but also ensure the equipment infrastructure is in place to accommodate tomorrow’s technological needs for the entire county. As security practices continue to be a concern for protecting systems and data, building a new data center within the law enforcement center addresses the challenges for physical security of technology equipment and data system. Page 72 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Annual maintenance and support for UPS power units, HVAC systems and fire suppression systems will be an ongoing operational cost associated with the use of the equipment. The equipment to be installed in this data center infrastructure is used by all departments throughout the counties departments. Sustainability, Maintenance, and Replacement Maintenance and service will be covered under the ongoing operational costs. Replacement will be submitted as a future capital improvement project when the equipment is end of life / support and needs to be replaced. Citizen & Community Impact The data center is the heart of the county’s technology services. This is what all departments’ applications and databases reside on. Many of these applications are public facing which allows the public to use technology to communicate with county officials, request services from departments such as treasury, vets, register of deeds, health & human services to name a few. Location & Map Portage County Law Enforcement Center, Plover, WI Previous Actions The current data room located in the Annex building was implemented when the Annex building was first built. During the remodel of the Highway building a makeshift data room was constructed to become the disaster recovery location equipped with a mirrored set up of equipment at the Annex building. While both locations suit today’s needs there is no room for expansion at either location if the county’s technology needs expand and require more equipment space. 2027-2032 Capital Plan: Submitted as a new request. Page 73 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 860-28-01 Project Title Data Center & DR Server/SAN Equipment Department Information Technology Manager Shane Gollnick Phase Equipment Budget Action Updated Date January 27, 2026 Project Scope & Description This project would replace the primary and disaster recovery site data center equipment that currently houses all the County software systems and databases associated with those systems. This equipment also houses all the sheriff’s department systems and databases. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: $202,946 $202,946 Tax Levy Total $202,946 $202,946 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Equipment $202,946 $202,946 Contingency Financing Costs Total $202,946 $202,946 Operating Impact $110,600 $110,600 $110,600 $110,600 $110,600 $553,000 Analysis of Need With the projected timeframe of this equipment being end of life in 2027, the equipment will need to be replaced to ensure we are keeping up with current industry standards as it relates to support, system patches and security. Once equipment reaches end of life, getting security updates and firmware patches are no longer available as the equipment is no longer supported by the manufacturer. In the event of hardware failure, replacement parts will also be limited to purchase if needed. Page 74 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Annual licensing, maintenance and support is an ongoing operational cost associated with the use of the equipment. This equipment is used by all departments throughout the county. The alternative to paying annual maintenance and support would be to assume elevated levels of security risk and equipment failure. Sustainability, Maintenance, and Replacement Maintenance will be covered under the ongoing operational costs. Replacement will be submitted as a future capital improvement project when the equipment is end of life / support and needs to be replaced. Citizen & Community Impact The data center is the heart of the county’s technology services. This is what all departments’ applications and databases reside on. Many of these applications are public facing which allows the public to use technology to communicate with county officials, request services from departments such as treasury, vets, register of deeds, health & human services to name a few. Location & Map Portage County Annex, 1462 Strongs Avenue, Stevens Point Portage County Highway Department, 800 Plover Rd, Plover Previous Actions Data center servers / SANs were updated with new equipment in 2020. Additional equipment was purchased in 2023 to expand the capacity of the databases to accommodate applications and data growth. The estimated life expectancy for this type of equipment is 5-7 years, in 2027 the equipment will be end of life and end of vendor support. 2023-2028 Capital Plan: Submitted as new project. 2024-2029 Capital Plan: Updated. 2025-2030 Capital Plan: As Planned. 2026-2031 Capital Plan: As Planned. 2027-2032 Capital Plan: Updated. Page 75 of 152 County of Portage Finance Department Capital Project Funding Request Form Policy #: TBD Effective: November 18, 2025 Project # 860-29-01 Project Title Primary (Core) Network Switching Department Information Technology Manager Shane Gollnick Phase Equipment Budget Action Updated Date January 27, 2026 Project Scope & Description This project will replace the primary (Core) network infrastructure switching in the primary and disaster recovery data centers. This equipment is how all end users connect to the county network for internet and applications used for each department. It also connects all county buildings to the primary data center and/or disaster recovery data center. Cost Summary Source of Funds 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Debt Financing Grants/Aids Other: $132,000 $132,000 Tax Levy Total $132,000 $132,000 Cost Documentation 2026 & Prior Years FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Project Total Design & Engineering Site Preparation Land Acquisition Equipment $132,000 $132,000 Contingency Financing Costs Total $132,000 $132,000 Operating Impact $22,900 $22,900 $22,900 $22,900 $22,900 $160,000 Analysis of Need This equipment is the backbone of the county’s network. These switches connect every computer to the county network and data centers. Without this equipment there wouldn’t be a connection or pathway to access applications and store data to the data center servers. This is considered the technology infrastructure in which all data traffic travels across that end uses utilize to do their everyday tasks. Page 76 of 152 Page 2 of 2 CIP Form 1 (11/18/2025) Ongoing Operational Costs & Alternatives Annual licensing, maintenance and support is an ongoing operational cost associated with the use of the equipment. This equipment is used by all departments throughout the county. The alternative to paying annual maintenance and support would be to assume elevated levels of security risk and equipment failure. Sustainability, Maintenance, and Replacement Network switches (Approximately 60) were replaced at all locations listed above with new equipment in 2021. The estimated life expectancy for this type of equipment is 6-8 years (depending on the manufactures product cycle). In 2027, 6 of the 10 primary (core) switches will be end of life and end of vendor support. The remaining 50 switches (non- core, considered edge switches) do not have an end of life date yet. Maintenance will be covered under the ongoing operational costs. Replacement will be submitted as a future capital improvement project when the equipment is end of life / support and needs to be replaced. Citizen & Community Impact The data center is the heart of the county’s technology services. This is what all departments’ applications and databases reside on. Many of these applications are public facing which allows the public to use technology to communicate with county officials, request services from departments such as treasury, vets, register of deeds, health & human services to name a few. The networked switching infrastructure connects all the buildings and departments throughout the county to the data center. Location & Map Annex building – 1462 Strongs Avenue, Stevens Point Highway department – 800 Plover Road, Plover Health & Human Services – 817 Whiting Avenue, Stevens Point Previous Actions 2026-2031 Capital Plan: Submitted as a new request. 2027-2032 Capital Plan: Updated. Page 77 of 152 QB\103849264.1 RESOLUTION NO. ______ RESOLUTION AWARDING THE SALE OF $60,305,000 GENERAL OBLIGATION PROMISSORY NOTES, SERIES 2026A WHEREAS, on November 18, 2025, the County Board of Supervisors of Portage County, Wisconsin (the "County") adopted an initial resolution (the "Initial Resolution") by a vote of at least 3/4 of the members-elect authorizing the issuance of general obligation promissory notes in an amount not to exceed $160,000,000 for public purposes, including paying the cost of (a) the construction and equipping of a new jail and law enforcement center and (b) the remodeling, upgrading and equipping of the existing courthouse building, including enhanced safety and security measures (collectively, the "Project"); WHEREAS, on July 21, 2026, the County Board of Supervisors of the County also adopted a resolution (the "Set Sale Resolution"), providing that the Project shall be financed in phases and directing PFM Financial Advisors LLC ("PFM") to take steps necessary to sell $60,305,000 general obligation promissory notes (the "Notes") to pay the costs of the first phase of the Project; WHEREAS, the County Board of Supervisors hereby finds and determines that the Project is within the County's power to undertake and therefore serves a "public purpose" as that term is defined in Section 67.04(1)(b), Wisconsin Statutes; WHEREAS, the County is authorized by the provisions of Section 67.12(12), Wisconsin Statutes and the Initial Resolution, to borrow money and issue the Notes for such public purposes; WHEREAS, none of the proceeds of the Notes shall be used to fund the operating expenses of the general fund of the County or to fund the operating expenses of any special revenue fund of the County that is supported by property taxes; WHEREAS, PFM, in consultation with the officials of the County, prepared an Official Notice of Sale (a copy of which is attached hereto as Exhibit A and incorporated herein by this reference) setting forth the details of and the bid requirements for the Notes and indicating that the Notes would be offered for public sale on August 18, 2026; WHEREAS, the County Clerk (in consultation with PFM) caused a form of notice of the sale to be published and/or announced and caused the Official Notice of Sale to be distributed to potential bidders offering the Notes for public sale on August 18, 2026; WHEREAS, the County has duly received bids for the Notes as described on the Bid Tabulation attached hereto as Exhibit B and incorporated herein by this reference (the "Bid Tabulation"); and WHEREAS, it has been determined that the bid proposal (the "Proposal") submitted by the financial institution listed first on the Bid Tabulation fully complies with the bid Page 78 of 152 QB\103849264.1 -2- requirements set forth in the Official Notice of Sale and is deemed to be the most advantageous to the County. PFM has recommended that the County accept the Proposal. A copy of said Proposal submitted by such institution (the "Purchaser") is attached hereto as Exhibit C and incorporated herein by this reference. NOW, THEREFORE, BE IT RESOLVED by the County Board of Supervisors of the County that: Section 1. Ratification of the Official Notice of Sale and Offering Materials. The County Board of Supervisors hereby ratifies and approves the details of the Notes set forth in Exhibit A attached hereto as and for the details of the Notes. The Official Notice of Sale and any other offering materials prepared and circulated by PFM are hereby ratified and approved in all respects. All actions taken by officers of the County and PFM in connection with the preparation and distribution of the Official Notice of Sale, and any other offering materials are hereby ratified and approved in all respects. Section 1A. Authorization and Award of the Notes. For the purpose of paying the cost of the Project, there shall be borrowed pursuant to Section 67.12(12), Wisconsin Statutes, the principal sum of SIXTY MILLION THREE HUNDRED FIVE THOUSAND DOLLARS ($60,305,000) from the Purchaser in accordance with the terms and conditions of the Proposal. The Proposal of the Purchaser offering to purchase the Notes for the sum set forth on the Proposal, plus accrued interest to the date of delivery, resulting in a true interest cost as set forth on the Proposal, is hereby accepted. The Chairperson and County Clerk or other appropriate officers of the County are authorized and directed to execute an acceptance of the Proposal on behalf of the County. The good faith deposit of the Purchaser shall be applied in accordance with the Official Notice of Sale, and any good faith deposits submitted by unsuccessful bidders shall be promptly returned. The Notes shall bear interest at the rates set forth on the Proposal. Section 2. Terms of the Notes. The Notes shall be designated "General Obligation Promissory Notes, Series 2026A"; shall be issued in the aggregate principal amount of $60,305,000; shall be dated September 9, 2026; shall be in the denomination of $5,000 or any integral multiple thereof; shall be numbered R-1 and upward; and shall bear interest at the rates per annum and mature on June 1 of each year, in the years and principal amounts as set forth on the Pricing Summary attached hereto as Exhibit D-1 and incorporated herein by this reference. Interest shall be payable semi-annually on June 1 and December 1 of each year commencing on June 1, 2027. Interest shall be computed upon the basis of a 360-day year of twelve 30-day months and will be rounded pursuant to the rules of the Municipal Securities Rulemaking Board. The schedule of principal and interest payments due on the Notes is set forth on the Debt Service Schedule attached hereto as Exhibit D-2 and incorporated herein by this reference (the "Schedule"). Section 3. Redemption Provisions. The Notes maturing on June 1, 2037 and thereafter shall be subject to redemption prior to maturity, at the option of the County, on June 1, 2036 or on any date thereafter. Said Notes shall be redeemable as a whole or in part, and if in part, from maturities selected by the County, and within each maturity by lot, at the principal amount thereof, plus accrued interest to the date of redemption. Page 79 of 152 QB\103849264.1 -3- Section 4. Form of the Notes. The Notes shall be issued in registered form and shall be executed and delivered in substantially the form attached hereto as Exhibit E and incorporated herein by this reference. Section 5. Tax Provisions. (A) Direct Annual Irrepealable Tax Levy. For the purpose of paying the principal of and interest on the Notes as the same becomes due, the full faith, credit and resources of the County are hereby irrevocably pledged, and there is hereby levied upon all of the taxable property of the County a direct annual irrepealable tax in the years 2026 through 2045 for the payments due in the years 2027 through 2046 in the amounts set forth on the Schedule. (B) Tax Collection. So long as any part of the principal of or interest on the Notes remains unpaid, the County shall be and continue without power to repeal such levy or obstruct the collection of said tax until all such payments have been made or provided for. After the issuance of the Notes, said tax shall be, from year to year, carried onto the tax roll of the County and collected in addition to all other taxes and in the same manner and at the same time as other taxes of the County for said years are collected, except that the amount of tax carried onto the tax roll may be reduced in any year by the amount of any surplus money in the Debt Service Fund Account created below. (C) Additional Funds. If at any time there shall be on hand insufficient funds from the aforesaid tax levy to meet principal and/or interest payments on said Notes when due, the requisite amounts shall be paid from other funds of the County then available, which sums shall be replaced upon the collection of the taxes herein levied. Section 6. Segregated Debt Service Fund Account. (A) Creation and Deposits. There shall be and there hereby is established in the treasury of the County, if one has not already been created, a debt service fund, separate and distinct from every other fund, which shall be maintained in accordance with generally accepted accounting principles. Debt service or sinking funds established for obligations previously issued by the County may be considered as separate and distinct accounts within the debt service fund. Within the debt service fund, there hereby is established a separate and distinct account designated as the "Debt Service Fund Account for General Obligation Promissory Notes, Series 2026A" (the "Debt Service Fund Account") and such account shall be maintained until the indebtedness evidenced by the Notes is fully paid or otherwise extinguished. There shall be deposited into the Debt Service Fund Account (i) all accrued interest received by the County at the time of delivery of and payment for the Notes; (ii) any premium which may be received by the County above the par value of the Notes and accrued interest thereon; (iii) all money raised by the taxes herein levied and any amounts appropriated for the specific purpose of meeting principal of and interest on the Notes when due; (iv) such other sums as may be necessary at any time to pay principal of and interest on the Notes when due; (v) surplus monies in the Borrowed Page 80 of 152 QB\103849264.1 -4- Money Fund as specified below; and (vi) such further deposits as may be required by Section 67.11, Wisconsin Statutes. (B) Use and Investment. No money shall be withdrawn from the Debt Service Fund Account and appropriated for any purpose other than the payment of principal of and interest on the Notes until all such principal and interest has been paid in full and the Notes canceled; provided (i) the funds to provide for each payment of principal of and interest on the Notes prior to the scheduled receipt of taxes from the next succeeding tax collection may be invested in direct obligations of the United States of America maturing in time to make such payments when they are due or in other investments permitted by law; and (ii) any funds over and above the amount of such principal and interest payments on the Notes may be used to reduce the next succeeding tax levy, or may, at the option of the County, be invested by purchasing the Notes as permitted by and subject to Section 67.11(2)(a), Wisconsin Statutes, or in permitted municipal investments under the pertinent provisions of the Wisconsin Statutes ("Permitted Investments"), which investments shall continue to be a part of the Debt Service Fund Account. Any investment of the Debt Service Fund Account shall at all times conform with the provisions of the Internal Revenue Code of 1986, as amended (the "Code") and any applicable Treasury Regulations (the "Regulations"). (C) Remaining Monies. When all of the Notes have been paid in full and canceled, and all Permitted Investments disposed of, any money remaining in the Debt Service Fund Account shall be transferred and deposited in the general fund of the County, unless the County Board of Supervisors directs otherwise. Section 7. Proceeds of the Notes; Segregated Borrowed Money Fund. The proceeds of the Notes (the "Note Proceeds") (other than any premium and accrued interest which must be paid at the time of the delivery of the Notes into the Debt Service Fund Account created above) shall be deposited into a special fund (the "Borrowed Money Fund") separate and distinct from all other funds of the County and disbursed solely for the purpose or purposes for which borrowed. In no event shall monies in the Borrowed Money Fund be used to fund operating expenses of the general fund of the County or of any special revenue fund of the County that is supported by property taxes. Monies in the Borrowed Money Fund may be temporarily invested in Permitted Investments. Any monies, including any income from Permitted Investments, remaining in the Borrowed Money Fund after the purpose or purposes for which the Notes have been issued have been accomplished, and, at any time, any monies as are not needed and which obviously thereafter cannot be needed for such purpose(s) shall be deposited in the Debt Service Fund Account. Section 8. No Arbitrage. All investments made pursuant to this Resolution shall be Permitted Investments, but no such investment shall be made in such a manner as would cause the Notes to be "arbitrage bonds" within the meaning of Section 148 of the Code or the Regulations and an officer of the County, charged with the responsibility for issuing the Notes, shall certify as to facts, estimates, circumstances and reasonable expectations in existence on the date of delivery of the Notes to the Purchaser which will permit the conclusion that the Notes are not "arbitrage bonds," within the meaning of the Code or Regulations. Page 81 of 152 QB\103849264.1 -5- Section 9. Compliance with Federal Tax Laws. (a) The County represents and covenants that the projects financed by the Notes and the ownership, management and use of the projects will not cause the Notes to be "private activity bonds" within the meaning of Section 141 of the Code. The County further covenants that it shall comply with the provisions of the Code to the extent necessary to maintain the tax-exempt status of the interest on the Notes including, if applicable, the rebate requirements of Section 148(f) of the Code. The County further covenants that it will not take any action, omit to take any action or permit the taking or omission of any action within its control (including, without limitation, making or permitting any use of the proceeds of the Notes) if taking, permitting or omitting to take such action would cause any of the Notes to be an arbitrage bond or a private activity bond within the meaning of the Code or would otherwise cause interest on the Notes to be included in the gross income of the recipients thereof for federal income tax purposes. The County Clerk or other officer of the County charged with the responsibility of issuing the Notes shall provide an appropriate certificate of the County certifying that the County can and covenanting that it will comply with the provisions of the Code and Regulations. (b) The County also covenants to use its best efforts to meet the requirements and restrictions of any different or additional federal legislation which may be made applicable to the Notes provided that in meeting such requirements the County will do so only to the extent consistent with the proceedings authorizing the Notes and the laws of the State of Wisconsin and to the extent that there is a reasonable period of time in which to comply. Section 10. Execution of the Notes; Closing; Professional Services. The Notes shall be issued in printed form, executed on behalf of the County by the manual or facsimile signatures of the Chairperson and County Clerk, authenticated, if required, by the Fiscal Agent (defined below), sealed with its official or corporate seal, if any, or a facsimile thereof, and delivered to the Purchaser upon payment to the County of the purchase price thereof, plus accrued interest to the date of delivery (the "Closing"). The facsimile signature of either of the officers executing the Notes may be imprinted on the Notes in lieu of the manual signature of the officer but, unless the County has contracted with a fiscal agent to authenticate the Notes, at least one of the signatures appearing on each Note shall be a manual signature. In the event that either of the officers whose signatures appear on the Notes shall cease to be such officers before the Closing, such signatures shall, nevertheless, be valid and sufficient for all purposes to the same extent as if they had remained in office until the Closing. The aforesaid officers are hereby authorized and directed to do all acts and execute and deliver the Notes and all such documents, certificates and acknowledgements as may be necessary and convenient to effectuate the Closing. The County hereby authorizes the officers and agents of the County to enter into, on its behalf, agreements and contracts in conjunction with the Notes, including but not limited to agreements and contracts for legal, trust, fiscal agency, disclosure and continuing disclosure, and rebate calculation services. Any such contract heretofore entered into in conjunction with the issuance of the Notes is hereby ratified and approved in all respects. Section 11. Payment of the Notes; Fiscal Agent. The principal of and interest on the Notes shall be paid by the County Clerk or the County Treasurer (the "Fiscal Agent"). Page 82 of 152 QB\103849264.1 -6- Section 12. Persons Treated as Owners; Transfer of Notes. The County shall cause books for the registration and for the transfer of the Notes to be kept by the Fiscal Agent. The person in whose name any Note shall be registered shall be deemed and regarded as the absolute owner thereof for all purposes and payment of either principal or interest on any Note shall be made only to the registered owner thereof. All such payments shall be valid and effectual to satisfy and discharge the liability upon such Note to the extent of the sum or sums so paid. Any Note may be transferred by the registered owner thereof by surrender of the Note at the office of the Fiscal Agent, duly endorsed for the transfer or accompanied by an assignment duly executed by the registered owner or his attorney duly authorized in writing. Upon such transfer, the Chairperson and County Clerk shall execute and deliver in the name of the transferee or transferees a new Note or Notes of a like aggregate principal amount, series and maturity and the Fiscal Agent shall record the name of each transferee in the registration book. No registration shall be made to bearer. The Fiscal Agent shall cancel any Note surrendered for transfer. The County shall cooperate in any such transfer, and the Chairperson and County Clerk are authorized to execute any new Note or Notes necessary to effect any such transfer. Section 13. Record Date. The 15th day of the calendar month next preceding each interest payment date shall be the record date for the Notes (the "Record Date"). Payment of interest on the Notes on any interest payment date shall be made to the registered owners of the Notes as they appear on the registration book of the County at the close of business on the Record Date. Section 14. Utilization of The Depository Trust Company Book-Entry-Only System. In order to make the Notes eligible for the services provided by The Depository Trust Company, New York, New York ("DTC"), the County agrees to the applicable provisions set forth in the Blanket Issuer Letter of Representations, which the County Clerk or other authorized representative of the County is authorized and directed to execute and deliver to DTC on behalf of the County to the extent an effective Blanket Issuer Letter of Representations is not presently on file in the County Clerk's office. Section 15. Official Statement. The County Board of Supervisors hereby approves the Preliminary Official Statement with respect to the Notes and deems the Preliminary Official Statement as "final" as of its date for purposes of SEC Rule 15c2-12 promulgated by the Securities and Exchange Commission pursuant to the Securities and Exchange Act of 1934 (the "Rule"). All actions taken by officers of the County in connection with the preparation of such Preliminary Official Statement and any addenda to it or final Official Statement are hereby ratified and approved. In connection with the Closing, the appropriate County official shall certify the Preliminary Official Statement and any addenda or final Official Statement. The County Clerk shall cause copies of the Preliminary Official Statement and any addenda or final Official Statement to be distributed to the Purchaser. Section 16. Undertaking to Provide Continuing Disclosure. The County hereby covenants and agrees, for the benefit of the owners of the Notes, to enter into a written undertaking (the "Undertaking") if required by the Rule to provide continuing disclosure of Page 83 of 152 QB\103849264.1 -7- certain financial information and operating data and timely notices of the occurrence of certain events in accordance with the Rule. The Undertaking shall be enforceable by the owners of the Notes or by the Purchaser on behalf of such owners (provided that the rights of the owners and the Purchaser to enforce the Undertaking shall be limited to a right to obtain specific performance of the obligations thereunder and any failure by the County to comply with the provisions of the Undertaking shall not be an event of default with respect to the Notes). To the extent required under the Rule, the Chairperson and County Clerk, or other officer of the County charged with the responsibility for issuing the Notes, shall provide a Continuing Disclosure Certificate for inclusion in the transcript of proceedings, setting forth the details and terms of the County's Undertaking. Section 17. Record Book. The County Clerk shall provide and keep the transcript of proceedings as a separate record book (the "Record Book") and shall record a full and correct statement of every step or proceeding had or taken in the course of authorizing and issuing the Notes in the Record Book. Section 18. Bond Insurance. If the Purchaser determines to obtain municipal bond insurance with respect to the Notes, the officers of the County are authorized to take all actions necessary to obtain such municipal bond insurance. The Chairperson and County Clerk are authorized to agree to such additional provisions as the bond insurer may reasonably request and which are acceptable to the Chairperson and County Clerk including provisions regarding restrictions on investment of Note proceeds, the payment procedure under the municipal bond insurance policy, the rights of the bond insurer in the event of default and payment of the Notes by the bond insurer and notices to be given to the bond insurer. In addition, any reference required by the bond insurer to the municipal bond insurance policy shall be made in the form of Note provided herein. Page 84 of 152 QB\103849264.1 -8- Section 19. Conflicting Resolutions; Severability; Effective Date. All prior resolutions, rules or other actions of the County Board of Supervisors or any parts thereof in conflict with the provisions hereof shall be, and the same are, hereby rescinded insofar as the same may so conflict. In the event that any one or more provisions hereof shall for any reason be held to be illegal or invalid, such illegality or invalidity shall not affect any other provisions hereof. The foregoing shall take effect immediately upon adoption and approval in the manner provided by law. Adopted, approved and recorded August 18, 2026. _____________________________ Dax Burroughs Chairperson ATTEST: ____________________________ Maria N. Davis County Clerk (SEAL) Dated this 18th day of August, 2026. RESPECTFULLY SUBMITTED, FINANCE COMMITTEE Chair Vice-Chair Page 85 of 152 QB\103849264.1 EXHIBIT A Official Notice of Sale To be provided by PFM Financial Advisors LLC and incorporated into the Resolution. (See Attached) Page 86 of 152 QB\103849264.1 EXHIBIT B Bid Tabulation To be provided by PFM Financial Advisors LLC and incorporated into the Resolution. (See Attached) Page 87 of 152 QB\103849264.1 EXHIBIT C Proposal To be provided by PFM Financial Advisors LLC and incorporated into the Resolution. (See Attached) Page 88 of 152 QB\103849264.1 EXHIBIT D-1 Pricing Summary To be provided by PFM Financial Advisors LLC and incorporated into the Resolution. (See Attached) Page 89 of 152 QB\103849264.1 EXHIBIT D-2 Debt Service Schedule and Irrepealable Tax Levies To be provided by PFM Financial Advisors LLC and incorporated into the Resolution. (See Attached) Page 90 of 152 QB\103849264.1 EXHIBIT E (Form of Note) UNITED STATES OF AMERICA REGISTERED STATE OF WISCONSIN DOLLARS NO. R-___ PORTAGE COUNTY $_______ GENERAL OBLIGATION PROMISSORY NOTE, SERIES 2026A MATURITY DATE: ORIGINAL DATE OF ISSUE: INTEREST RATE: CUSIP: June 1, _____ September 9, 2026 ____% ______ DEPOSITORY OR ITS NOMINEE NAME: CEDE & CO. PRINCIPAL AMOUNT: _______________________ THOUSAND DOLLARS ($__________) FOR VALUE RECEIVED, Portage County, Wisconsin (the "County"), hereby acknowledges itself to owe and promises to pay to the Depository or its Nominee Name (the "Depository") identified above (or to registered assigns), on the maturity date identified above, the principal amount identified above, and to pay interest thereon at the rate of interest per annum identified above, all subject to the provisions set forth herein regarding redemption prior to maturity. Interest shall be payable semi-annually on June 1 and December 1 of each year commencing on June 1, 2027 until the aforesaid principal amount is paid in full. Both the principal of and interest on this Note are payable to the registered owner in lawful money of the United States. Interest payable on any interest payment date shall be paid by wire transfer to the Depository in whose name this Note is registered on the Bond Register maintained by the County Clerk or County Treasurer (the "Fiscal Agent") or any successor thereto at the close of business on the 15th day of the calendar month next preceding each interest payment date (the "Record Date"). This Note is payable as to principal upon presentation and surrender hereof at the office of the Fiscal Agent. For the prompt payment of this Note together with interest hereon as aforesaid and for the levy of taxes sufficient for that purpose, the full faith, credit and resources of the County are hereby irrevocably pledged. This Note is one of an issue of Notes aggregating the principal amount of $_________, all of which are of like tenor, except as to denomination, interest rate, maturity date and redemption provision, issued by the County pursuant to the provisions of Section 67.12(12), Wisconsin Statutes, for public purposes, including paying the cost of phase one of (a) the construction and equipping of a new jail and law enforcement center and (b) the remodeling, upgrading and equipping of the existing courthouse building, including enhanced safety and security measures, as authorized by resolutions adopted on November 18, 2025 and August 18, Page 91 of 152 QB\103849264.1 -2- 2026 (collectively, the "Resolutions"). Said Resolutions are recorded in the official minutes of the County Board of Supervisors for said dates. The Notes maturing on June 1, 2037 and thereafter are subject to redemption prior to maturity, at the option of the County, on June 1, 2036 or on any date thereafter. Said Notes are redeemable as a whole or in part, and if in part, from maturities selected by the County, and within each maturity by lot (as selected by the Depository), at the principal amount thereof, plus accrued interest to the date of redemption. In the event the Notes are redeemed prior to maturity, as long as the Notes are in book-entry-only form, official notice of the redemption will be given by mailing a notice by registered or certified mail, overnight express delivery, facsimile transmission, electronic transmission or in any other manner required by the Depository, to the Depository not less than thirty (30) days nor more than sixty (60) days prior to the redemption date. If less than all of the Notes of a maturity are to be called for redemption, the Notes of such maturity to be redeemed will be selected by lot. Such notice will include but not be limited to the following: the designation, date and maturities of the Notes called for redemption, CUSIP numbers, and the date of redemption. Any notice provided as described herein shall be conclusively presumed to have been duly given, whether or not the registered owner receives the notice. The Notes shall cease to bear interest on the specified redemption date provided that federal or other immediately available funds sufficient for such redemption are on deposit at the office of the Depository at that time. Upon such deposit of funds for redemption the Notes shall no longer be deemed to be outstanding. It is hereby certified and recited that all conditions, things and acts required by law to exist or to be done prior to and in connection with the issuance of this Note have been done, have existed and have been performed in due form and time; that the aggregate indebtedness of the County, including this Note and others issued simultaneously herewith, does not exceed any limitation imposed by law or the Constitution of the State of Wisconsin; and that a direct annual irrepealable tax has been levied sufficient to pay this Note, together with the interest thereon, when and as payable. This Note is transferable only upon the books of the County kept for that purpose at the office of the Fiscal Agent, only in the event that the Depository does not continue to act as depository for the Notes, and the County appoints another depository, upon surrender of the Note to the Fiscal Agent, by the registered owner in person or his duly authorized attorney, together with a written instrument of transfer (which may be endorsed hereon) satisfactory to the Fiscal Agent duly executed by the registered owner or his duly authorized attorney. Thereupon a new fully registered Note in the same aggregate principal amount shall be issued to the new depository in exchange therefor and upon the payment of a charge sufficient to reimburse the County for any tax, fee or other governmental charge required to be paid with respect to such registration. The Fiscal Agent shall not be obliged to make any transfer of the Notes (i) after the Record Date, (ii) during the fifteen (15) calendar days preceding the date of any publication of notice of any proposed redemption of the Notes, or (iii) with respect to any particular Note, after such Note has been called for redemption. The Fiscal Agent and County may treat and consider the Depository in whose name this Note is registered as the absolute owner hereof for the purpose of receiving payment of, or on account of, the principal or redemption price hereof and Page 92 of 152 QB\103849264.1 -3- interest due hereon and for all other purposes whatsoever. The Notes are issuable solely as negotiable, fully-registered Notes without coupons in the denomination of $5,000 or any integral multiple thereof. No delay or omission on the part of the owner hereof to exercise any right hereunder shall impair such right or be considered as a waiver thereof or as a waiver of or acquiescence in any default hereunder. IN WITNESS WHEREOF, Portage County, Wisconsin, by its governing body, has caused this Note to be executed for it and in its name by the manual or facsimile signatures of its duly qualified Chairperson and County Clerk; and to be sealed with its official or corporate seal, if any, all as of the original date of issue specified above. PORTAGE COUNTY, WISCONSIN By: ______________________________ Dax Burroughs Chairperson (SEAL) By: ______________________________ Maria N. Davis County Clerk Page 93 of 152 QB\103849264.1 -4- ASSIGNMENT FOR VALUE RECEIVED, the undersigned sells, assigns and transfers unto ____________________________________________________________________________ (Name and Address of Assignee) ____________________________________________________________________________ (Social Security or other Identifying Number of Assignee) the within Note and all rights thereunder and hereby irrevocably constitutes and appoints ______________________________________, Legal Representative, to transfer said Note on the books kept for registration thereof, with full power of substitution in the premises. Dated: _____________________ Signature Guaranteed: _____________________________ ________________________________ (e.g. Bank, Trust Company (Depository or Nominee Name) or Securities Firm) NOTICE: This signature must correspond with the name of the Depository or Nominee Name as it appears upon the face of the within Note in every particular, without alteration or enlargement or any change whatever. ____________________________ (Authorized Officer) Page 94 of 152 Growth: 8/5/2026 3.50% Year Total Existing Debt Future Highway Debt Estimates Total Debt Service - All Projects Total Offsets to Debt Service Net Tax Levy for Debt Service Estimated Tax Rate Debt Service % of Total Levy Debt Service % of Operating Expenditures Outstanding Debt/Capita EOY Outstanding Debt EOY Percent of Outstanding Debt Policy Limit Equalized Value Policy Debt Limit Legal Debt Limit Year 2026 7,249,351 - - 7,249,351 (364,761) 6,884,59 0 0.74 19.10 % 7.80% 1,000 73,005,00 0 48.37% 10,062,208,900 150,933,13 4 503,110,44 5 2026 2027 6,392,00 0 - - 3,702,05 7 3,702,05 7 10,094,05 7 (363,316) 9,730,741 0.98 24.77 % 10.26% 913 66,980,00 0 41.56% 10,744,379,200 161,165,68 8 537,218,96 0 2027 2028 6,387,10 0 - - 3,015,25 0 3,015,25 0 9,402,35 0 (363,316) 9,039,03 4 0.88 23.16 % 9.37% 823 60,735,00 0 36.41% 11,120,432,472 166,806,48 7 556,021,62 4 2028 2029 438,60 0 - 2,120,00 0 2,962,25 0 5,082,25 0 5,520,85 0 (508,353) 5,012,49 7 0.47 14.14 % 5.56% 784 58,185,00 0 33.70% 11,509,647,609 172,644,71 4 575,482,38 0 2029 2030 - - 2,225,00 0 2,853,625 5,078,625 5,078,625 (508,353) 4,570,272 0.42 12.89 % 5.00% 750 55,960,00 0 31.32% 11,912,485,275 178,687,27 9 595,624,26 4 2030 2031 - - 2,340,00 0 2,739,50 0 5,079,50 0 5,079,50 0 (508,353) 4,571,14 7 0.40 12.72 % 4.86% 715 53,620,00 0 28.99% 12,329,422,259 184,941,33 4 616,471,113 2031 2032 - - 2,460,00 0 2,619,50 0 5,079,50 0 5,079,50 0 (508,353) 4,571,14 7 0.39 12.56 % 4.73% 678 51,160,00 0 26.73% 12,760,952,039 191,414,28 1 638,047,60 2 2032 2033 - 102,083 2,590,00 0 2,493,25 0 5,083,25 0 5,185,333 (255,545) 4,929,78 8 0.41 13.24 % 4.69% 705 53,470,00 0 26.99% 13,207,585,360 198,113,78 0 660,379,26 8 2033 2034 - 620,375 2,720,00 0 2,360,50 0 5,080,50 0 5,700,875 (255,545) 5,445,33 0 0.43 14.24 % 4.99% 661 50,365,00 0 24.56% 13,669,850,847 205,047,763 683,492,54 2 2034 2035 - 726,875 2,860,00 0 2,221,00 0 5,081,00 0 5,807,875 (255,545) 5,552,33 0 0.43 14.30 % 4.94% 681 52,200,00 0 24.60% 14,148,295,627 212,224,43 4 707,414,78 1 2035 2036 - 1,274,625 3,005,00 0 2,074,375 5,079,375 6,354,00 0 (255,545) 6,098,455 0.45 15.29 % 5.23% 627 48,360,00 0 22.02% 14,643,485,974 219,652,29 0 732,174,29 9 2036 2037 - 1,382,292 3,160,00 0 1,920,25 0 5,080,25 0 6,462,542 (255,545) 6,206,99 7 0.44 15.33 % 5.16% 640 49,625,00 0 21.83% 15,156,007,983 227,340,12 0 757,800,39 9 2037 2038 - 1,946,50 0 3,320,00 0 1,758,25 0 5,078,25 0 7,024,75 0 (255,545) 6,769,205 0.47 16.28 % 5.43% 577 44,965,00 0 19.11% 15,686,468,263 235,297,02 4 784,323,413 2038 2039 - 2,057,45 8 3,495,00 0 1,587,875 5,082,875 7,140,333 (255,545) 6,884,78 8 0.46 16.31 % 5.37% 581 45,565,00 0 18.71% 16,235,494,652 243,532,42 0 811,774,733 2039 2040 - 2,644,875 3,670,00 0 1,408,75 0 5,078,75 0 7,723,625 (255,545) 7,468,08 0 0.48 17.24 % 5.62% 507 39,980,00 0 15.86% 16,803,736,965 252,056,05 4 840,186,84 8 2040 2041 - 2,765,375 3,860,00 0 1,220,50 0 5,080,50 0 7,845,875 (255,545) 7,590,33 0 0.47 17.26 % 5.55% 502 39,805,00 0 15.26% 17,391,867,758 260,878,01 6 869,593,38 8 2041 2042 - 3,367,125 4,060,00 0 1,022,50 0 5,082,50 0 8,449,625 (255,545) 8,194,08 0 0.49 18.15 % 5.79% 416 33,180,00 0 12.29% 18,000,583,130 270,008,74 7 900,029,15 6 2042 2043 - 3,488,542 4,265,00 0 814,375 5,079,375 8,567,91 7 - 8,567,91 7 0.50 18.60 % 5.70% 401 32,120,00 0 11.49% 18,630,603,539 279,459,053 931,530,17 7 2043 2044 - 3,486,875 4,485,00 0 595,625 5,080,625 8,567,50 0 - 8,567,50 0 0.48 18.38 % 5.54% 310 24,980,00 0 8.64% 19,282,674,66 3 289,240,12 0 964,133,733 2044 2045 - 3,622,583 4,715,00 0 365,625 5,080,625 8,703,20 8 - 8,703,20 8 0.47 18.39 % 5.47% 291 23,565,00 0 7.87% 19,957,568,27 7 299,363,52 4 997,878,41 4 2045 2046 - 3,616,625 4,955,00 0 123,875 5,078,875 8,695,50 0 - 8,695,50 0 0.46 18.15 % 5.32% 195 15,855,00 0 5.12% 20,656,083,16 6 309,841,24 7 1,032,804,15 8 2046 2047 - 3,746,625 - 3,746,625 - 3,746,625 0.19 8.60% 2.30% 235 19,260,00 0 6.01% 21,379,046,07 7 320,685,69 1 1,068,952,30 4 2047 2048 - 3,756,375 - 3,756,375 - 3,756,375 0.18 8.51% 2.24% 199 16,395,00 0 4.94% 22,127,312,69 0 331,909,69 0 1,106,365,63 4 2048 2049 - 3,885,042 - 3,885,042 - 3,885,042 0.18 8.66% 2.24% 240 19,890,00 0 5.79% 22,901,768,63 4 343,526,53 0 1,145,088,43 2 2049 2050 - 3,875,625 - 3,875,625 - 3,875,625 0.18 8.52% 2.18% 203 16,935,00 0 4.76% 23,703,330,53 6 355,549,95 8 1,185,166,52 7 2050 2051 - 3,879,00 0 - 3,879,00 0 - 3,879,00 0 0.17 8.41% 2.12% 165 13,825,00 0 3.76% 24,532,947,10 5 367,994,20 7 1,226,647,35 5 2051 2052 - 3,153,125 - 3,153,125 - 3,153,125 0.13 6.85% 1.68% 134 11,300,00 0 2.97% 25,391,600,25 3 380,874,00 4 1,269,580,01 3 2052 2053 - 3,148,75 0 - 3,148,75 0 - 3,148,75 0 0.13 6.75% 1.63% 102 8,650,00 0 2.19% 26,280,306,26 2 394,204,59 4 1,314,015,31 3 2053 2054 - 2,397,125 - 2,397,125 - 2,397,125 0.10 5.15% 1.21% 78 6,635,00 0 1.63% 27,200,116,98 2 408,001,75 5 1,360,005,84 9 2054 2055 - 2,398,75 0 - 2,398,75 0 - 2,398,75 0 0.09 5.08% 1.17% 53 4,515,00 0 1.07% 28,152,121,07 6 422,281,81 6 1,407,606,05 4 2055 2056 - 1,624,875 - 1,624,875 - 1,624,875 0.06 3.45% 0.77% 36 3,080,00 0 0.70% 29,137,445,31 4 437,061,68 0 1,456,872,26 6 2056 2057 - 1,626,25 0 - 1,626,25 0 - 1,626,25 0 0.06 3.40% 0.75% 18 1,570,00 0 0.35% 30,157,255,89 9 452,358,83 8 1,507,862,79 5 2057 2058 - 824,375 - 824,375 - 824,375 0.03 1.73% 0.37% 9 805,00 0 0.17% 31,212,759,85 6 468,191,39 8 1,560,637,99 3 2058 2059 - 825,125 - 825,125 - 825,125 0.03 1.70% 0.36% 0 0 0.00% 32,305,206,45 1 484,578,09 7 1,615,260,32 3 2059 TOTAL 20,467,051 60,305,00 0 37,858,932 98,163,932 (5,680,256) TOTAL Portage County Proposed Financing Plan including Future Highway Projects *Estimates Only* Jail/LEC Construction GO Promissory Notes, 2026 - Jail/LEC $60MM Project - July 2026 Page 95 of 152 Growth: 8/5/2026 3.50% Year Total Existing Debt Future Highway Debt Estimates Total Debt Service - All Projects Total Offsets to Debt Service Net Tax Levy for Debt Service Estimated Tax Rate Debt Service % of Total Levy Debt Service % of Operating Expenditures Outstanding Debt/Capita EOY Outstanding Debt EOY Percent of Outstanding Debt Policy Limit Equalized Value Policy Debt Limit Legal Debt Limit Year 2026 7,249,351 - - - - 7,249,351 (364,761) 6,884,59 0 0.74 19.10 % 7.80% 1,000 73,005,00 0 48.37% 10,062,208,900 150,933,13 4 503,110,44 5 2026 2027 6,392,00 0 - 3,702,05 7 - - 10,094,05 7 (363,316) 9,730,741 0.98 24.77 % 10.26% 1,735 127,285,00 0 78.98% 10,744,379,200 161,165,68 8 537,218,96 0 2027 2028 6,387,10 0 - 3,015,25 0 4,271,60 4 1,603,25 0 15,277,20 4 (363,316) 14,913,88 8 1.46 33.21% 14.38% 2,115 156,020,000 93.53% 11,120,432,472 166,806,48 7 556,021,62 4 2028 2029 438,60 0 - 5,082,25 0 4,916,50 0 3,898,875 14,336,225 (508,353) 13,827,872 1.30 31.24% 13.27% 2,013 149,315,000 86.49% 11,509,647,609 172,644,71 4 575,482,38 0 2029 2030 - - 5,078,625 4,916,50 0 4,339,50 0 14,334,625 (508,353) 13,826,272 1.26 30.91% 12.93% 1,907 142,270,00 0 79.62% 11,912,485,275 178,687,27 9 595,624,26 4 2030 2031 - - 5,079,50 0 4,916,375 4,337,50 0 14,333,375 (508,353) 13,825,022 1.22 30.60% 12.60% 1,798 134,865,00 0 72.92% 12,329,422,259 184,941,33 4 616,471,113 2031 2032 - - 5,079,50 0 4,915,875 4,338,25 0 14,333,625 (508,353) 13,825,272 1.18 30.28% 12.28% 1,685 127,080,00 0 66.39% 12,760,952,039 191,414,28 1 638,047,60 2 2032 2033 - 102,083 5,083,25 0 4,914,75 0 4,234,00 0 14,334,083 (255,545) 14,078,53 8 1.16 30.35% 11.97% 1,634 123,900,00 0 62.54% 13,207,585,360 198,113,78 0 660,379,26 8 2033 2034 - 620,375 5,080,50 0 4,917,625 3,717,75 0 14,336,25 0 (255,545) 14,080,705 1.12 30.04% 11.66% 1,515 115,550,00 0 56.35% 13,669,850,847 205,047,763 683,492,54 2 2034 2035 - 726,875 5,081,00 0 4,914,25 0 3,610,00 0 14,332,125 (255,545) 14,076,58 0 1.08 29.72 % 11.36% 1,461 111,985,00 0 52.77% 14,148,295,627 212,224,43 4 707,414,78 1 2035 2036 - 1,274,625 5,079,375 4,914,375 3,066,875 14,335,25 0 (255,545) 14,079,705 1.04 29.42 % 11.06% 1,336 103,025,00 0 46.90% 14,643,485,974 219,652,29 0 732,174,29 9 2036 2037 - 1,382,292 5,080,25 0 4,917,50 0 2,954,00 0 14,334,042 (255,545) 14,078,49 7 1.01 29.11 % 10.78% 1,277 99,020,00 0 43.56% 15,156,007,983 227,340,12 0 757,800,39 9 2037 2038 - 1,946,50 0 5,078,25 0 4,918,25 0 2,392,375 14,335,375 (255,545) 14,079,83 0 0.97 28.80 % 10.50% 1,147 89,395,00 0 37.99% 15,686,468,263 235,297,02 4 784,323,413 2038 2039 - 2,057,45 8 5,082,875 4,916,375 2,277,625 14,334,333 (255,545) 14,078,78 8 0.94 28.50 % 10.22% 1,083 84,895,00 0 34.86% 16,235,494,652 243,532,42 0 811,774,733 2039 2040 - 2,644,875 5,078,75 0 4,916,50 0 1,695,875 14,336,00 0 (255,545) 14,080,455 0.91 28.20 % 9.95% 946 74,545,00 0 29.57% 16,803,736,965 252,056,05 4 840,186,84 8 2040 2041 - 2,765,375 5,080,50 0 4,918,125 1,568,125 14,332,125 (255,545) 14,076,58 0 0.88 27.89 % 9.69% 877 69,490,00 0 26.64% 17,391,867,758 260,878,01 6 869,593,38 8 2041 2042 - 3,367,125 5,082,50 0 4,915,875 970,50 0 14,336,00 0 (255,545) 14,080,455 0.85 27.60 % 9.44% 732 58,350,00 0 21.61% 18,000,583,130 270,008,74 7 900,029,15 6 2042 2043 - 3,488,542 5,079,375 4,914,375 853,50 0 14,335,792 - 14,335,792 0.84 27.66 % 9.19% 657 52,665,00 0 18.85% 18,630,603,539 279,459,053 931,530,17 7 2043 2044 - 3,486,875 5,080,625 4,918,00 0 847,75 0 14,333,25 0 - 14,333,25 0 0.81 27.36 % 8.94% 505 40,665,00 0 14.06% 19,282,674,663 289,240,12 0 964,133,733 2044 2045 - 3,622,583 5,080,625 4,916,25 0 713,75 0 14,333,20 8 - 14,333,20 8 0.78 27.06 % 8.70% 423 34,280,00 0 11.45% 19,957,568,277 299,363,52 4 997,878,41 4 2045 2046 - 3,616,625 5,078,875 4,913,75 0 716,375 14,325,625 - 14,325,625 0.75 26.76 % 8.47% 262 21,345,00 0 6.89% 20,656,083,16 6 309,841,24 7 1,032,804,15 8 2046 2047 - 3,746,625 - 4,914,875 712,375 9,373,875 - 9,373,875 0.48 19.06 % 5.55% 235 19,260,00 0 6.01% 21,379,046,07 7 320,685,69 1 1,068,952,30 4 2047 2048 - 3,756,375 - - - 3,756,375 - 3,756,375 0.18 8.51% 2.24% 199 16,395,00 0 4.94% 22,127,312,69 0 331,909,69 0 1,106,365,63 4 2048 2049 - 3,885,042 - - - 3,885,042 - 3,885,042 0.18 8.66% 2.24% 240 19,890,00 0 5.79% 22,901,768,63 4 343,526,53 0 1,145,088,43 2 2049 2050 - 3,875,625 - - - 3,875,625 - 3,875,625 0.18 8.52% 2.18% 203 16,935,00 0 4.76% 23,703,330,53 6 355,549,95 8 1,185,166,52 7 2050 2051 - 3,879,00 0 - - - 3,879,00 0 - 3,879,00 0 0.17 8.41% 2.12% 165 13,825,00 0 3.76% 24,532,947,10 5 367,994,20 7 1,226,647,35 5 2051 2052 - 3,153,125 - - - 3,153,125 - 3,153,125 0.13 6.85% 1.68% 134 11,300,00 0 2.97% 25,391,600,25 3 380,874,00 4 1,269,580,01 3 2052 2053 - 3,148,75 0 - - - 3,148,75 0 - 3,148,75 0 0.13 6.75% 1.63% 102 8,650,00 0 2.19% 26,280,306,26 2 394,204,59 4 1,314,015,31 3 2053 2054 - 2,397,125 - - - 2,397,125 - 2,397,125 0.10 5.15% 1.21% 78 6,635,00 0 1.63% 27,200,116,98 2 408,001,75 5 1,360,005,84 9 2054 2055 - 2,398,75 0 - - - 2,398,75 0 - 2,398,75 0 0.09 5.08% 1.17% 53 4,515,00 0 1.07% 28,152,121,07 6 422,281,81 6 1,407,606,05 4 2055 2056 - 1,624,875 - - - 1,624,875 - 1,624,875 0.06 3.45% 0.77% 36 3,080,00 0 0.70% 29,137,445,31 4 437,061,68 0 1,456,872,26 6 2056 2057 - 1,626,25 0 - - - 1,626,25 0 - 1,626,25 0 0.06 3.40% 0.75% 18 1,570,00 0 0.35% 30,157,255,89 9 452,358,83 8 1,507,862,79 5 2057 2058 - 824,375 - - - 824,375 - 824,375 0.03 1.73% 0.37% 9 805,00 0 0.17% 31,212,759,85 6 468,191,39 8 1,560,637,99 3 2058 2059 - 825,125 - - - 825,125 - 825,125 0.03 1.70% 0.36% 0 0 0.00% 32,305,206,45 1 484,578,09 7 1,615,260,32 3 2059 TOTAL 20,467,051 98,163,932 97,677,72 9 48,848,25 0 (5,680,256) TOTAL Portage County Proposed Financing Plan including Future Highway Projects and Jail/LEC *Estimates Only* Notes, 2027 - Jail/LEC $60MM Project - Notes, 2028 - Jail/LEC $34.8MM Jail/LEC Construction Notes, 2026 - Jail/LEC $60MM Project - Page 96 of 152 Growth: 8/5/2026 3.50% Year Total Existing Debt Future Highway Debt Estimates Total Debt Service - All Projects Total Offsets to Debt Service Net Tax Levy for Debt Service Estimated Tax Rate Debt Service % of Total Levy Debt Service % of Operating Expenditures Outstanding Debt/Capita EOY Outstanding Debt EOY Percent of Outstanding Debt Policy Limit Equalized Value Policy Debt Limit Legal Debt Limit Year 2026 7,249,351 - - - - - - 7,249,351 (364,761) 6,884,59 0 0.74 19.10% 7.80% 1,000 73,005,00 0 48.37% 10,062,208,90 0 150,933,13 4 503,110,44 5 2026 2027 6,392,00 0 - 3,702,05 7 - - - - 10,094,05 7 (363,316) 9,730,741 0.98 24.77% 10.26% 1,735 127,285,00 0 78.98% 10,744,379,20 0 161,165,68 8 537,218,96 0 2027 2028 6,387,10 0 - 3,015,25 0 4,271,60 4 1,603,25 0 - - 15,277,20 4 (363,316) 14,913,88 8 1.46 33.21% 14.38% 2,115 156,020,000 93.53% 11,120,432,47 2 166,806,48 7 556,021,62 4 2028 2029 438,60 0 - 5,082,25 0 4,916,50 0 3,898,875 - - 14,336,225 (508,353) 13,827,872 1.30 31.24% 13.27% 2,013 149,315,000 86.49% 11,509,647,60 9 172,644,71 4 575,482,38 0 2029 2030 - - 5,078,625 4,916,50 0 4,339,50 0 - - 14,334,625 (508,353) 13,826,272 1.26 30.91% 12.93% 1,907 142,270,00 0 79.62% 11,912,485,27 5 178,687,27 9 595,624,26 4 2030 2031 - - 5,079,50 0 4,916,375 4,337,50 0 628,25 0 - 14,961,625 (508,353) 14,453,272 1.27 31.55% 13.08% 2,133 159,995,000 86.51% 12,329,422,25 9 184,941,33 4 616,471,113 2031 2032 - - 5,079,50 0 4,915,875 4,338,25 0 1,987,75 0 1,382,10 4 17,703,47 9 (508,353) 17,195,12 6 1.46 35.07% 14.74% 2,408 181,615,000 94.88% 12,760,952,03 9 191,414,28 1 638,047,60 2 2032 2033 - 102,083 5,083,25 0 4,914,75 0 4,234,00 0 1,989,25 0 2,458,375 18,781,70 8 (255,545) 18,526,163 1.52 36.44% 15.12% 2,330 176,670,000 89.18% 13,207,585,36 0 198,113,78 0 660,379,26 8 2033 2034 - 620,375 5,080,50 0 4,917,625 3,717,75 0 1,988,75 0 2,458,375 18,783,375 (255,545) 18,527,83 0 1.47 36.10% 14.74% 2,183 166,465,000 81.18% 13,669,850,84 7 205,047,763 683,492,54 2 2034 2035 - 726,875 5,081,00 0 4,914,25 0 3,610,00 0 1,986,25 0 2,455,875 18,774,25 0 (255,545) 18,518,705 1.42 35.75% 14.37% 2,099 160,955,000 75.84% 14,148,295,62 7 212,224,43 4 707,414,78 1 2035 2036 - 1,274,625 5,079,375 4,914,375 3,066,875 1,986,625 2,460,625 18,782,50 0 (255,545) 18,526,955 1.37 35.42% 14.02% 1,945 149,945,00 0 68.26% 14,643,485,97 4 219,652,29 0 732,174,29 9 2036 2037 - 1,382,292 5,080,25 0 4,917,50 0 2,954,00 0 1,989,625 2,457,50 0 18,781,16 7 (255,545) 18,525,622 1.33 35.08% 13.66% 1,855 143,785,00 0 63.25% 15,156,007,98 3 227,340,12 0 757,800,39 9 2037 2038 - 1,946,50 0 5,078,25 0 4,918,25 0 2,392,375 1,985,25 0 2,456,50 0 18,777,125 (255,545) 18,521,58 0 1.28 34.73% 13.32% 1,692 131,900,00 0 56.06% 15,686,468,26 3 235,297,02 4 784,323,413 2038 2039 - 2,057,45 8 5,082,875 4,916,375 2,277,625 1,988,375 2,457,375 18,780,083 (255,545) 18,524,53 8 1.24 34.40% 12.98% 1,595 125,020,00 0 51.34% 16,235,494,65 2 243,532,42 0 811,774,733 2039 2040 - 2,644,875 5,078,75 0 4,916,50 0 1,695,875 1,988,75 0 2,459,875 18,784,625 (255,545) 18,529,08 0 1.20 34.07% 12.65% 1,423 112,165,00 0 44.50% 16,803,736,96 5 252,056,05 4 840,186,84 8 2040 2041 - 2,765,375 5,080,50 0 4,918,125 1,568,125 1,986,375 2,458,875 18,777,375 (255,545) 18,521,83 0 1.16 33.73% 12.32% 1,319 104,480,00 0 40.05% 17,391,867,75 8 260,878,01 6 869,593,38 8 2041 2042 - 3,367,125 5,082,50 0 4,915,875 970,50 0 1,986,125 2,459,25 0 18,781,375 (255,545) 18,525,83 0 1.12 33.40% 12.01% 1,137 90,575,00 0 33.55% 18,000,583,13 0 270,008,74 7 900,029,15 6 2042 2043 - 3,488,542 5,079,375 4,914,375 853,50 0 1,987,75 0 2,455,875 18,779,41 7 - 18,779,41 7 1.09 33.37% 11.70% 1,023 81,985,00 0 29.34% 18,630,603,53 9 279,459,053 931,530,17 7 2043 2044 - 3,486,875 5,080,625 4,918,00 0 847,75 0 1,986,125 2,458,50 0 18,777,875 - 18,777,875 1.06 33.04% 11.40% 831 66,930,00 0 23.14% 19,282,674,66 3 289,240,12 0 964,133,733 2044 2045 - 3,622,583 5,080,625 4,916,25 0 713,75 0 1,986,125 2,456,875 18,776,20 8 - 18,776,20 8 1.02 32.71% 11.10% 708 57,335,00 0 19.15% 19,957,568,27 7 299,363,52 4 997,878,41 4 2045 2046 - 3,616,625 5,078,875 4,913,75 0 716,375 1,987,50 0 2,460,75 0 18,773,875 - 18,773,875 0.99 32.38% 10.81% 504 41,020,00 0 13.24% 20,656,083,16 6 309,841,24 7 1,032,804,15 8 2046 2047 - 3,746,625 - 4,914,875 712,375 1,985,125 2,459,875 13,818,875 - 13,818,875 0.70 25.77% 7.97% 432 35,385,00 0 11.03% 21,379,046,07 7 320,685,69 1 1,068,952,30 4 2047 2048 - 3,756,375 - - - 1,988,75 0 2,459,125 8,204,25 0 - 8,204,25 0 0.40 16.88% 4.76% 350 28,785,00 0 8.67% 22,127,312,69 0 331,909,69 0 1,106,365,63 4 2048 2049 - 3,885,042 - - - 1,988,125 2,458,25 0 8,331,41 7 - 8,331,41 7 0.40 16.89% 4.69% 342 28,355,00 0 8.25% 22,901,768,63 4 343,526,53 0 1,145,088,43 2 2049 2050 - 3,875,625 - - - 1,988,125 2,457,00 0 8,320,75 0 - 8,320,75 0 0.38 16.66% 4.56% 256 21,275,00 0 5.98% 23,703,330,53 6 355,549,95 8 1,185,166,52 7 2050 2051 - 3,879,00 0 - - - 1,988,50 0 2,460,00 0 8,327,50 0 - 8,327,50 0 0.37 16.47% 4.43% 165 13,825,00 0 3.76% 24,532,947,10 5 367,994,20 7 1,226,647,35 5 2051 2052 - 3,153,125 - - - - - 3,153,125 - 3,153,125 0.13 6.85% 1.68% 134 11,300,00 0 2.97% 25,391,600,25 3 380,874,00 4 1,269,580,01 3 2052 2053 - 3,148,75 0 - - - - - 3,148,75 0 - 3,148,75 0 0.13 6.75% 1.63% 102 8,650,00 0 2.19% 26,280,306,26 2 394,204,59 4 1,314,015,31 3 2053 2054 - 2,397,125 - - - - - 2,397,125 - 2,397,125 0.10 5.15% 1.21% 78 6,635,00 0 1.63% 27,200,116,98 2 408,001,75 5 1,360,005,84 9 2054 2055 - 2,398,75 0 - - - - - 2,398,75 0 - 2,398,75 0 0.09 5.08% 1.17% 53 4,515,00 0 1.07% 28,152,121,07 6 422,281,81 6 1,407,606,05 4 2055 2056 - 1,624,875 - - - - - 1,624,875 - 1,624,875 0.06 3.45% 0.77% 36 3,080,00 0 0.70% 29,137,445,31 4 437,061,68 0 1,456,872,26 6 2056 2057 - 1,626,25 0 - - - - - 1,626,25 0 - 1,626,25 0 0.06 3.40% 0.75% 18 1,570,00 0 0.35% 30,157,255,89 9 452,358,83 8 1,507,862,79 5 2057 2058 - 824,375 - - - - - 824,375 - 824,375 0.03 1.73% 0.37% 9 805,00 0 0.17% 31,212,759,85 6 468,191,39 8 1,560,637,99 3 2058 2059 - 825,125 - - - - - 825,125 - 825,125 0.03 1.70% 0.36% 0 0 0.00% 32,305,206,45 1 484,578,09 7 1,615,260,32 3 2059 TOTAL 20,467,051 98,163,932 97,677,72 9 48,848,25 0 40,377,50 0 48,090,97 9 (5,680,256) TOTAL Portage County Proposed Financing Plan including Future Projects *Estimates Only* Notes, 2032 - Courthouse $30MM Project - Courthouse Remodel Notes, 2027 - Jail/LEC $60MM Project - Notes, 2028 - Jail/LEC $34.8MM Jail/LEC Construction Notes, 2031 - Courthouse $25MM Project - Notes, 2026 - Jail/LEC $60MM Project - Page 97 of 152 Page 98 of 152 Page 99 of 152 Page 100 of 152 PORTAGE COUNTY, WISCONSIN Grant Application Information Form Grantor Agency (Federal or State Agency - Grant Type) County Department Fiscal Year: ________ Grantor Type: Grant Name Application Amount $ ☒ Federal ☒ State ☒ Local ☒ Other Date of Application Notice of Award Date Pass Through Agency (Agency Name or Direct Program) Match Requirement ____% Amount $ ☒ Yes ☒ No ☒ Cash ☒ In-Kind Purpose of the Grant: How will grant funds be used? Brief explanation or provide a simple budget. Person preparing grant proposal Person reviewing grant proposal Please answer the following questions regarding the grant application: Yes No Does the grant require subcontracts: Does the grant require staffing: ☒ Existing Position(s) ☒ New Position(s) Does the grant require work from other county departments: Has the grant been reviewed by the department finance liaison: Does the grant comply with county purchasing policy: Does the grant comply with county ethics policy: Has the grant been approved by the Finance Director: Has the grant been approved by the County Executive: Certification of Summary The foregoing information has been reviewed and is hereby certified as accurate and correct. Department Director Date * Please submit the application portion of this form to grants@co.portage.wi.gov when completed. * Please update this form as changes or updates to your grant are made. Once your application has been approved, update the remaining forms and re-submit to the grants email. Page 101 of 152 PORTAGE COUNTY, WISCONSIN Grant Award Information Form Grant Name Grant Number ALN (Assistance Listing No.) ALN Program Title State ID No. State Program Title Date of Award Original Award Amount Pass-Through Agency ID No. Munis Project No. Performance Start Date Performance End Date GEARS/SPARC No. Munis Org/Object Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form County Policy: The County will only charge costs for allowed activities to each federal grant. All costs charged to federal grants will conform to applicable cost principles and/or will be allowable costs under grant provisions. Person approving grant expenditures Person reviewing grant costs for allowability Person preparing grant claims for internal review (Finance Grants III) Person approving grant claims for submission (Finance Liaison) Specific Grant Limitations or Exclusions (list if applicable) Grant Modification/Amendment – 1 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 2 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 3 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Page 102 of 152 PORTAGE COUNTY, WISCONSIN Grant Compliance Requirement Form Grant Name: ALN Number: GEARS/SPARC Number: Enter in the "Documentation Required" Column; one of the following: Applies County-wide; see County-wide procedures YC Applies Dept.-wide; see Dept.-wide procedures YD Applies - requires documentation of dept. procedures and risk assessment controls - (Must attach documentation) Y Not applicable per OMB A-133 Matrix N/A No activity or insignificant activity None Type of Compliance Requirement Documentation Required Comments A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles C. Cash Management D. Reserved E. Eligibility F. Equipment and Real Property Management G. Period of Performance H. Procurement and Suspension and Debarment I. Program Income J. Reserved K. Reporting L. Subrecipient Monitoring M. Special Tests and Provisions For Finance Use Only DATA Role Assigned: Process Role Assigned: Project Master: Budget Entered: Committee Approvals: Page 103 of 152 PORTAGE COUNTY, WISCONSIN Grant Application Information Form Grantor Agency (Federal or State Agency - Grant Type) County Department Fiscal Year: ________ Grantor Type: Grant Name Application Amount $ ☒ Federal ☒ State ☒ Local ☒ Other Date of Application Notice of Award Date Pass Through Agency (Agency Name or Direct Program) Match Requirement ____% Amount $ ☒ Yes ☒ No ☒ Cash ☒ In-Kind Purpose of the Grant: How will grant funds be used? Brief explanation or provide a simple budget. Person preparing grant proposal Person reviewing grant proposal Please answer the following questions regarding the grant application: Yes No Does the grant require subcontracts: Does the grant require staffing: ☒ Existing Position(s) ☒ New Position(s) Does the grant require work from other county departments: Has the grant been reviewed by the department finance liaison: Does the grant comply with county purchasing policy: Does the grant comply with county ethics policy: Has the grant been approved by the Finance Director: Has the grant been approved by the County Executive: Certification of Summary The foregoing information has been reviewed and is hereby certified as accurate and correct. Department Director Date * Please submit the application portion of this form to grants@co.portage.wi.gov when completed. * Please update this form as changes or updates to your grant are made. Once your application has been approved, update the remaining forms and re-submit to the grants email. Page 104 of 152 PORTAGE COUNTY, WISCONSIN Grant Award Information Form Grant Name Grant Number ALN (Assistance Listing No.) ALN Program Title State ID No. State Program Title Date of Award Original Award Amount Pass-Through Agency ID No. Munis Project No. Performance Start Date Performance End Date GEARS/SPARC No. Munis Org/Object Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form County Policy: The County will only charge costs for allowed activities to each federal grant. All costs charged to federal grants will conform to applicable cost principles and/or will be allowable costs under grant provisions. Person approving grant expenditures Person reviewing grant costs for allowability Person preparing grant claims for internal review (Finance Grants III) Person approving grant claims for submission (Finance Liaison) Specific Grant Limitations or Exclusions (list if applicable) Grant Modification/Amendment – 1 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 2 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 3 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Page 105 of 152 PORTAGE COUNTY, WISCONSIN Grant Compliance Requirement Form Grant Name: ALN Number: GEARS/SPARC Number: Enter in the "Documentation Required" Column; one of the following: Applies County-wide; see County-wide procedures YC Applies Dept.-wide; see Dept.-wide procedures YD Applies - requires documentation of dept. procedures and risk assessment controls - (Must attach documentation) Y Not applicable per OMB A-133 Matrix N/A No activity or insignificant activity None Type of Compliance Requirement Documentation Required Comments A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles C. Cash Management D. Reserved E. Eligibility F. Equipment and Real Property Management G. Period of Performance H. Procurement and Suspension and Debarment I. Program Income J. Reserved K. Reporting L. Subrecipient Monitoring M. Special Tests and Provisions For Finance Use Only DATA Role Assigned: Process Role Assigned: Project Master: Budget Entered: Committee Approvals: Page 106 of 152 PORTAGE COUNTY, WISCONSIN Grant Application Information Form Grantor Agency (Federal or State Agency - Grant Type) County Department Fiscal Year: ________ Grantor Type: Grant Name Application Amount $ ☒ Federal ☒ State ☒ Local ☒ Other Date of Application Notice of Award Date Pass Through Agency (Agency Name or Direct Program) Match Requirement ____% Amount $ ☒ Yes ☒ No ☒ Cash ☒ In-Kind Purpose of the Grant: How will grant funds be used? Brief explanation or provide a simple budget. Person preparing grant proposal Person reviewing grant proposal Please answer the following questions regarding the grant application: Yes No Does the grant require subcontracts: Does the grant require staffing: ☒ Existing Position(s) ☒ New Position(s) Does the grant require work from other county departments: Has the grant been reviewed by the department finance liaison: Does the grant comply with county purchasing policy: Does the grant comply with county ethics policy: Has the grant been approved by the Finance Director: Has the grant been approved by the County Executive: Certification of Summary The foregoing information has been reviewed and is hereby certified as accurate and correct. Department Director Date * Please submit the application portion of this form to grants@co.portage.wi.gov when completed. * Please update this form as changes or updates to your grant are made. Once your application has been approved, update the remaining forms and re-submit to the grants email. Page 107 of 152 PORTAGE COUNTY, WISCONSIN Grant Award Information Form Grant Name Grant Number ALN (Assistance Listing No.) ALN Program Title State ID No. State Program Title Date of Award Original Award Amount Pass-Through Agency ID No. Munis Project No. Performance Start Date Performance End Date GEARS/SPARC No. Munis Org/Object Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form County Policy: The County will only charge costs for allowed activities to each federal grant. All costs charged to federal grants will conform to applicable cost principles and/or will be allowable costs under grant provisions. Person approving grant expenditures Person reviewing grant costs for allowability Person preparing grant claims for internal review (Finance Grants III) Person approving grant claims for submission (Finance Liaison) Specific Grant Limitations or Exclusions (list if applicable) Grant Modification/Amendment – 1 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 2 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Grant Modification/Amendment – 3 Grant Modification Number Date of Revision Revised Award Amount Performance Start Date Performance End Date Grant included in County Budget? ☒ Yes ☒ No *If No, fill out Budget Amendment & Transfer Form Page 108 of 152 PORTAGE COUNTY, WISCONSIN Grant Compliance Requirement Form Grant Name: ALN Number: GEARS/SPARC Number: Enter in the "Documentation Required" Column; one of the following: Applies County-wide; see County-wide procedures YC Applies Dept.-wide; see Dept.-wide procedures YD Applies - requires documentation of dept. procedures and risk assessment controls - (Must attach documentation) Y Not applicable per OMB A-133 Matrix N/A No activity or insignificant activity None Type of Compliance Requirement Documentation Required Comments A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles C. Cash Management D. Reserved E. Eligibility F. Equipment and Real Property Management G. Period of Performance H. Procurement and Suspension and Debarment I. Program Income J. Reserved K. Reporting L. Subrecipient Monitoring M. Special Tests and Provisions For Finance Use Only DATA Role Assigned: Process Role Assigned: Project Master: Budget Entered: Committee Approvals: Page 109 of 152 RESOLUTION NO. ________________________ TO: THE HONORABLE CHAIRMAN AND MEMBERS OF THE PORTAGE COUNTY BOARD OF SUPERVISORS: RE: AUTHORIZING 2026 BUDGET AMENDMENTS AND TRANSFERS WHEREAS, during the fiscal year it is necessary to make changes to the County’s budget due to changes in spending patterns, new grant opportunities, changes in policy or program initiatives, technical adjustments, and other fiscal reasons; and WHEREAS, it is necessary to have a process to request budget changes, provide the justification for the requested change, and track the necessary approvals; and WHEREAS, departments have initiated the attached requests and obtained the proper recommendations and approvals; and WHEREAS, the Finance Committee has reviewed the requests and is recommending the County Board authorize these 2026 budget amendment and transfer requests for their intended purposes; and WHEREAS, in order to comply with Portage County Ordinance Fiscal Policies 3.8.8 Budget Deficit and Budget Adjustment Resolutions, any budget modification requires County Executive, governing and finance committee approval, and a vote of at least 2/3 of the members-elect of the County Board. FISCAL NOTE: This resolution is a budget adjustment and requires a vote of at least 2/3 of the members elect of the County Board of Supervisors. The necessary financial action is documented on each request form attached. NOW, THEREFORE, BE IT RESOLVED, that the Portage County Board of Supervisors authorizes the attached 2026 budget adjustments as recommended by the Finance Committee. DATED THIS 18 TH OF AUGUST, 2026. RESPECTFULLY SUBMITTED, PORTAGE COUNTY FINANCE COMMITTEE Date: August 10, 2026 ______________________________ ______________________________ Dave Ladick, Chairperson Larry Raikowski, Vice Chairperson ______________________________ ______________________________ David Wysocki Scott Soik ______________________________ Greg Hakala Page 110 of 152 County of Portage Finance Department Budget Amendment/Transfer Request Form Policy #: TBD Effective: September 21, 2025 Department: Health and Human Services Fiscal Year: 2026 Submitted By: Gary L. Garske Date Submitted: 07/14/2026 Type: Check one Description: Sanford Health’s Caring for Communities Grant County Board Date: 08/18/2026 ☐ ☐ ☐ ☐ ☐ ☒ ☐ ☐ ☐ Transfer within appropriation – account to account (Department Director) Transfer due to technical correction – tracking or accounting purposes (Finance Director) Transfer up to 10% of original appropriation (Finance Committee) Transfer over 10% of original appropriation (County Board) Transfer between two or more departments (County Board) Increase in appropriation with grant revenue – new grant or increased funding (County Board) Increase in appropriation with contingency funds (County Board) Increase in appropriation with offsetting revenue or existing fund balance (County Board) Increase in appropriation with General Fund (County Board) Justification for Budget Amendment/Transfer: Fiscal Impact: $1,200 These funds will go directly to the food and equipment needed for hands-on and interactive nutrition education activities at our outreach events. These are line items that we are unable to use WIC funds for, but help our program goals, specifically: community outreach in public spaces, and nutrition education focused on local produce. Attachments Department Head Jessica Hake AUTHORIZATION Finance Staff Recommendation Approval documented in EERP System County Executive Approval documented in EERP System Governing Committee Action: Approval documented in EERP System Meeting Date:07/20/2026 Finance Committee Action: Approval documented in EERP System Meeting Date: 08/10/2026 Financial Action Increase Decrease Fund Name/Account Description Account Number Requested Amount ☒ ☐ HHS-Nutrition Services Grant Revenue 22412060 48000 1200.00 ☒ ☐ HHS-Nutrition Services Operating Materials 22412060 53400 1200.00 ☐ ☐ ☐ ☐ ☐ ☐ Finance Director Initials Comments: Page 111 of 152 County of Portage Finance Department Budget Amendment/Transfer Request Form Policy #: TBD Effective: September 21, 2025 Department: Health and Human Services Fiscal Year: 2026 Submitted By: Craig Sankey Date Submitted: 07/20/2026 Type: Check one Description: County Board Date: 08/18/2026 ☐ ☐ ☐ ☐ ☐ ☒ ☐ ☐ ☐ Transfer within appropriation – account to account (Department Director) Transfer due to technical correction – tracking or accounting purposes (Finance Director) Transfer up to 10% of original appropriation (Finance Committee) Transfer over 10% of original appropriation (County Board) Transfer between two or more departments (County Board) Increase in appropriation with grant revenue – new grant or increased funding (County Board) Increase in appropriation with contingency funds (County Board) Increase in appropriation with offsetting revenue or existing fund balance (County Board) Increase in appropriation with General Fund (County Board) Justification for Budget Amendment/Transfer: Fiscal Impact: $5232 Health and Human Services was awarded a grant for Foster Parent retention Attachments Grant information form Department Head Jessica Hake AUTHORIZATION Finance Staff Recommendation Approval documented in EERP System County Executive Approval documented in EERP System Governing Committee Action: Approval documented in EERP System Meeting Date:07/20/2026 Finance Committee Action: Approval documented in EERP System Meeting Date: 08/10/2026 Financial Action Increase Decrease Fund Name/Account Description Account Number Requested Amount ☒ ☐ HHS-CPSI&A- State Grants Human Services 22414020-43560 $5232 ☒ ☐ HHS-CPSI&A-Foster Home Recruitment Retention 22414020-53220 $5232 ☐ ☐ ☐ ☐ ☐ ☐ Finance Director Initials Comments: Page 112 of 152 County of Portage Finance Department Budget Amendment/Transfer Request Form Policy #: TBD Effective: September 21, 2025 Department: HIGHWAY DEPARTMENT Fiscal Year: 2026 Submitted By: Stacy Zerby Date Submitted: 6/24/26 Type: Check one Description: CTH E (CR HH – DAM RD) PROJECT County Board Date: 8/18/26 ☐ ☐ ☐ ☐ ☐ ☐ ☐ ☒ ☐ Transfer within appropriation – account to account (Department Director) Transfer due to technical correction – tracking or accounting purposes (Finance Director) Transfer up to 10% of original appropriation (Finance Committee) Transfer over 10% of original appropriation (County Board) Transfer between two or more departments (County Board) Increase in appropriation with grant revenue – new grant or increased funding (County Board) Increase in appropriation with contingency funds (County Board) Increase in appropriation with offsetting revenue or existing fund balance (County Board) Increase in appropriation with General Fund (County Board) Justification for Budget Amendment/Transfer: Fiscal Impact: $680,095 As part of the Highway Department’s Capital Improvement Plan, CTH E from CTH HH to Dam Road was originally planned for a mill and overlay in 2027. This project is proposed to be accelerated to 2026 for the following reasons. 1. The roadway surface is deteriorating at a faster rate requiring additional maintenance and safety concerns. 2. The CTH E structure over the Wisconsin River is within this section of roadway and the Department has applied for funding through the Wisconsin Department of Transportation for replacement in 2027. This would require a full closure, and it would be difficult and more expensive to attempt to complete both projects in the same year. There are adequate funds in the Vehicle Registration Fee fund to complete this project in 2026. Attachments Department Head Nathan Check AUTHORIZATION Finance Staff Recommendation Approval documented in EERP System County Executive Approval documented in EERP System Governing Committee Action: Approval documented in EERP System Meeting Date: 7/21/26 Finance Committee Action: Approval documented in EERP System Meeting Date: Financial Action Increase Decrease Fund Name/Account Description Account Number Requested Amount ☒ ☐ Enterprise – Construction – Contrac