Finance Committee Agenda Packet (PDF)

In compliance with the Americans with Disabilities Act, any person needing assistance to participate in this meeting, should contact the Office of the County Clerk at (920)746 2200. Notification 72 hours prior to a meeting will enable the County to make reasonable arrangements to ensure accessibility to that meeting. ______ AGENDA 1. Call Meeting to Order 2. Establish a Quorum ~ Roll Call 3. Adopt Agenda / Properly Noticed 4. Approve Minutes of the July 22, 2026 Joint Finance and Highway & Facilities Committee Meeting, and the July 22, 2026 Finance Committee Meeting 5. Communications 6. Public Comment 7. Finance Director Department Update ➢ Investment Report ➢ Comparison of Sales Tax Revenues ➢ Unassigned Fund Balance & Contingency Fund Status ➢ Health Insurance & Workers Comp 8. New Business (Review / Action) A. 7-31 Update (Treasurer) B. Allocation of Special Projects Fund – Health and Human Services C. Allocation of Special Projects Fund – S&W Ground Water, Phragmites D. Final Review of Proposed 2027-2031 Capital Improvements Program (C.I.P.) 9. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee 10. Next Meeting Date • Tuesday, August 25, 2026 – 12:00 p.m. or immediately following the Door County Board of Supervisors Budget Planning Workshop 11. Adjourn Deviation from order shown may occur Notice of Public Meeting Tuesday, August 18, 2026 10:00 a.m. or immediately following the Joint Meeting of the Administrative & Finance Committees, whichever is later FINANCE COMMITTEE Door County Government Center County Board/ Chambers Room (C101-102) - 1st floor 421 Nebraska Street, Sturgeon Bay, WI Oversight for Finance Department, Register of Deeds, and County Treasurer This meeting will be conducted by teleconference or video conference. Members of the public may join the meeting remotely or in-person. To attend the meeting via computer: Go To: https://us02web.zoom.us/j/86895148888 ?pwd=bhmiwIpGGXPDo4JFTusCa72uLt cbP1.1 Meeting/Webinar ID: 868 9514 8888 Passcode: 102269 To Connect via phone: 1-312-626-6799 Page 1 of 37 Door County Finance Committee Meeting Oversight for Finance Department, Register of Deeds, and County Treasurer Door County Government Center Wednesday, July 22, 2026 Minutes “These minutes have not been reviewed by the oversight committee and are subject to approval at the next regular committee meeting.” Call Meeting to Order The Wednesday, July 22, 2026 Finance Committee was called to order by Chairman Jeff Miller at 9:57 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Committee Members present: Jeff Miller, Hugh Zettel, Dale Vogel, Collin Jeanquart, Theresa Cain-Bieri, David Englebert. Dave Smith was excused. Others in Attendance: Supervisor Todd Thayse, Administrator Ken Pabich, Finance Director Steve Wipperfurth, Treasurer Ryan Schley, Register of Deeds Carey Petersilka, Corporation Counsel Sean Donohue, Airport Director Craig Ross, Health & Human Services Director Joe Krebsbach, Tami Olszewski – Ehlers Investment Partners, and County Clerk Jill Lau. Virtual Attendance: Staff. Adopt Agenda / Properly Noticed Motion by Jeanquart, seconded by Vogel to adopt the agenda. Motion carried by voice vote. Approve Minutes of the June 17, 2026 Finance Committee Meeting Motion by Jeanquart, seconded by Vogel to approve the minutes of the June 17, 2026 Finance Committee meeting. Motion carried by voice vote. Communications No communications were presented. Public Comment None. Finance Director Department Update Investment Report Comparison of Sales Tax Revenues Unassigned Fund Balance & Contingency Fund Status Health Insurance & Workers Comp The monthly reports were included in the meeting packet for review. New Business (Review / Action) Ehlers Investment Partners Presentation (Tami Olszewski) Finance Director Steve Wipperfurth introduced Tami Olszewski, Ehlers Investment Partners. Tami presented a portfolio overview which included: economic update; U.S. Treasury rates; Federal funds rates; safety - preservation of principal, risk mitigation, diversification; liquidity – core vs. liquid funds; yield – fixed rate vs. variable rate, buy and hold, General Fund investment summary, and General Fund cash projection. Airport Project Costs Overruns Administrator Ken Pabich explained on July 9th Airport Manager Craig Ross was informed the project was over budget. The County is responsible for half of the overage; total overage approximately $486,000; County share $243,000. Our FBO has already lost significant revenue and will continue to lose revenue the longer the runway is closed. A Federal Block Grant has been identified 90/5/5 split. At this time no one is willing to answer questions on direct performance contract issues and the overruns of $280,000 were never discussed/conveyed Page 2 of 37 to the County. From a critical path stand point the County needs to move this project forward by delegating $149,000 to get the airport open. Authoring the payment still allows the County to move forward to mitigate damages. The resolution outlines the Bureau of Aeronautics retained Westwood Professional Services to design and oversee the Project, and Northeast Asphalt, Inc. to perform the construction work. A substantial portion of the Project cost is funded with Federal and State funds. It is estimated that the Project cost will exceed the contract amount of $5,874,978.32 by $485,965 requiring additional funds to complete the Project. Federal funds earmarked for future Cherryland Airport projects are available to pay a portion of the overage. Wisconsin Statute § 114.34(1) prohibits the State from paying more than one-half of the excess costs. $149,940.80 is required, in addition to Federal and State funding, to make the improved runway and taxiway operational. An undetermined additional amount may be required to complete the Project, which will be addressed at a later date if necessary. The Finance Committee recommends that an amount not to exceed $149,940.80 be transferred from Contingency Expense to Capital Outlay expense to fund the overage amount necessary to make the improved runway and taxiway operational. It was suggested our State Legislators be made aware of this issue. Motion by Vogel, seconded by Jeanquart to approve an amount to cover the overage not to exceed $149,940.80. Motion carried by voice vote. Motion by Jeanquart, seconded by Vogel, stating that the current situation is not acceptable to the Committee and directing Administrator Pabich and Corporation Counsel Donohue to investigate potential mitigation options and report their findings and recommendations back to the Committee. Motion carried by voice vote. Setting Minimum Bid for Foreclosure Sale – Treasurer Treasurer Ryan Schley explained the Finance Committee has the authority to establish the appraisal value for properties being offered for sale due to tax foreclosure. The County used this approach last year when obtaining a reasonable independent appraisal was not feasible. Last year, the Committee chose to use the Estimated Fair Market Value listed on the most recent property tax bill as the appraisal value and established that amount as the minimum bid for the initial sale attempt. There are two properties in year’s sale: Parcel #0220304282714Z7 with a FMV of $40,700 and Parcel #1270028262534N with a FMV of $20,300. Motion by Jeanquart, seconded by Zettel to approve using the Estimated Fair Market Values of the properties to advertise as the minimum bid. Motion carried by voice vote. 3-Year Land Records Life Cycle Extension Contract with Fidlar Technologies – Register of Deeds Register of Deeds Carey Petersilka reviewed the contract included in the meeting packet. This is a 3-year contract with a 3% increase each year invoiced the first year. Cost of the contract is $25,901 annually. Motion by Jeanquart, seconded by Cain-Bieri to approve the 3-year Land Records Life Cycle Contract as presented. Motion carried by voice vote. Resolution No. 2026-__Emergency Repair Landfill Leachate Pump Repairs The leachate pump has stopped functioning and is no longer capable of supporting required landfill operations, creating an urgent need for replacement in order to maintain regulatory compliance and prevent interruption in leachate management. The Highway Department, with support of the Door County Administrator, deemed it appropriate and necessary to replace the leachate pump at a cost not to exceed $25,000. Motion by Vogel, second by Jeanquart to approve the resolution as presented. Motion carried by voice vote. Allocation of Special Projects Fund Administrator Pabich noted as part of the budget process the Special Project Funds were discussed. Health & Human Services Director Joe Krebsbach reviewed the HHS Special Funds and reported the Childcare Facilities reserve will be closed out soon; the electronic beach signs will be combined with other funds; the sober living facility was initially for purchasing a residential house. A small amount of the funds were used for a study of a sober living facility and some start-up money for rent and furniture for the contracted manager of the sober living facility. Approximately $70,000 has been spent on a sober living facility between County funds and grants Page 3 of 37 received. Krebsbach does not believe purchasing a sober living house is feasible at this time. Krebsbach recommends combing the sober living funds along with the Opioid Settlement funds and then using those funds for the following: the required funding match for Treatment Court; use one of the current 980 houses at the Justice Center for a male sober living facility; rent a home to use for female sober living facility (approximate cost $3,000/month); hire a DTE to staff the sober living facility (a peer support person); and implement a treatment support app. All funds available would be used over the course of 5 years. Supervisor Cain-Bieri expressed her concerns with starting new programs with the uncertainty of Federal funding for the overall department. Cain- Bieri suggested keeping the reserve funds for HHS given the uncertainty of funding. Supervisor Zettel suggested supporting Krebsbach’s proposal for sober living services and relabeling the reserve funds to sober living services. Supervisor Englebert cautioned moving forward on dedicating the reserve funds to sober living services. There needs to be reportable, measurable outcome. Krebsbach noted at this time there is no option for the County to contract for sober living services. The County will need to decide if we want to undertake moving forward with sober living services. The consensus at this time is to retain the HHS reserve funds. CC Donohue noted the Opioid funds are restricted funds and must be used in a specific way. Krebsbach will create a proposal and 5-year spending plan and bring the proposal through committees. Krebsbach noted he has concerns about ADRC operations over the next 5-years. Costs continue to increase. Krebsbach does not believe we can continue current operations beyond the next 3-years. The goal of ADRC is to keep the elderly population independent and in their own homes as long as possible. Krebsbach is looking to establish an endowment fund to support long-term programs. Krebsbach asked the Committee to look at using some of the $286,000 of ‘Other Reserves’ to off-set the costs at the ADRC. There is a concern with the ADRC 2027 budget. Committing reserves to off-set the ADRC budget is a band aid fix; a long-term plan needs to be presented. Krebsbach noted the meals program is not required services. If there is no additional funding the meal program as a whole will need to be scaled back. Administrator Pabich noted other departments may also want to request use of the ‘Other Reserves’. Overall, long-term plans need to be established rather than committing funds for short-term fixes. First Review of Proposed 2027-2031 Capital Improvements Program (C.I.P.) Finance Director Wipperfurth reviewed information included in the meeting packet which included projects, estimated costs, and funding sources. Wipperfurth noted this is a plan, this does not commit the County to move forward to complete any of the proposed projects. The 2027-2031 CIP has been built into the 2027 budget. Today is the first look by the Committee with the second review in August. The CIP can be amended, changed, or adjusted at any time. Supervisor Zettel recommends contacting the municipalities who have stated in the past they support a middle EMS station to determine what the commitment will be to offset the costs. Future building and maintenance costs of our buildings is an area of concern. Administrator Pabich explained there is a reserve established for such costs which will help to off-set larger building and equipment repairs. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee Nothing as of this meeting. Next Meeting Date Wednesday, August 19, 2026 – 8:30 a.m. Adjourn Motion by Jeanquart, seconded by Vogel to adjourn. Time: 11:53 a.m. Respectfully submitted by Jill M. Lau, County Clerk Page 4 of 37 Door County Joint Highway & Facilities and Finance Committees Meeting Oversight for: Door County Highway & Cherryland Airport, Facilities & Parks, Historical Museum Door County Government Center Wednesday, July 22, 2026 Minutes “These minutes have not been reviewed by the oversight committee and are subject to approval at the next regular committee meeting.” Call Meeting to Order The Wednesday, July 22, 2026 meeting was called to order by Highway & Facilities Chairman Walter Kalms at 8:30 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Highway & Facilities Committee Members present: Walter Kalms, Jeff Miller, Todd Thayse, Nancy Robillard, Elizabeth Gauger, Jason Tlachac, and Ken Fisher. Finance Committee Members present: Committee Members present: Jeff Miller, Hugh Zettel, Dale Vogel, Theresa Cain-Bieri, and David Englebert. Collin Jeanquart arrived at 8:34 a.m. Dave Smith was excused. Others present: Administrator Ken Pabich, Facilities & Parks Director Wayne Spritka, Museum Manager Joe Taylor, Finance Director Steve Wipperfurth, Corporation Counsel Sean Donohue, Library Director Dominic Frandrup, Public, and County Clerk Jill Lau. Virtual attendance: Public, and Staff. Adopt Agenda / Properly Noticed Motion by Robillard, seconded by Thayse to approve the agenda. Motion carried by voice vote. Correspondence No correspondence was presented. Public Comment The following persons commented: • Kris Purzycki, 1041 W Spruce Dr, President Friends of the Door County Museum • Dawn Taylor, Secretary Friends of the Door County Museum New Business (Review / Action) Door County Museum & Archives Project Bids Received - Review, Accept, Recommend Award Administrator Ken Pabich provided an overview of the bids received. Bids came in at $57,000 over estimated costs, approximately 2% higher. Motion by Fisher, seconded by Gauger to accept the bids as presented. Motion carried by voice vote. Facilities & Parks Director Wayne Spritka explained the project was bid by package: Concrete Reinforcing Material (furnish only) – was included with the concrete packages; Masonry – Bergland Construction $117,000, American Masonry Inc $133,650, Advanced Restoration $139,456, and Pahlow $139,800; Metals – No bids received $20,000 allowance; Steel Erection – SPE $27,600; Rough Carpentry – Immel $10,877; Architectural Woodwork – Showcase Commercial Interiors $10,110, Lange Bros $18,658.77, and Consolidated Construction $22,049 (incorrectly included installation); Metal Wall Panels – Corcoran $134,186; Roofing – Quality Roofing $340,527, CustomCraft Roofing $378,889.30, Crafts, Inc $475,430, PHD Roof Doctor’s Inc $505,900, Nations Roof North $603,350, and Northern Metal & Roofing $653,660; Joint Sealants – included in individual bid packages; Doors/Frames/Hardware – Block Iron $36,749, TriCity Glass & Door $39,396 LaForce $40,062, and HJ Martin $42,521; Aluminum Framed Entrances and Storefronts Glass/Glazing – HJ Martin $168,736, Corcoran $189,785, and Omni Glass & Paint $99,835 (incomplete did not bid the sunshades); Sectional Doors – Fox Valley Overhead Door $3,242.86, Overhead Door Company of Appleton $4,512, and Central Door Solutions $4,645; Gypsum Board Systems – Verhalen $202,689, and Mission $243,288; Tile – Gegare $16,738; Acoustical Ceilings – Appleton Acoustical $16,550, VerHalen $17,271, and ALC $19,815; Resilient Flooring and Carpet – Gegare $25,504; Painting – Thomas Painting $53,600, and Davis Painting $73,833; High Performance Page 5 of 37 Coatings – Thomas Painting $12,500; Specialties (furnish only) – LaForce $17,051, BMSI $21,893.29, Best Specialties $9,200 (missing corner guards), and Pye-Barker $890 (fire extinguishers only); Fire Protection – Complete Fire Solutions $85,640, Fireline Sprinkler $91,059, Fire Protection Specialists LLC $99,150, and Blair Fire Protection $104,430; Plumbing – Hurckman $189,185, and Turriff $232,597; HVAC – AMA $424,000 ($5,000 donation amount), MTI $449,018 ($5,518 donation amount), and Hurckman $458,900; Electrical – Quality Electric LLC $278,500, Eland $339,085 ($6,500 donation), NEI $346,925, Van Den Heuvel Electric $466,000, and Vlies $495,869; Earthwork – Ostrenga $6,545; Landscaping – No bids received, $500 allowance; Final Cleaning – Jack’s Maintenance $4,880, and Castle Cleaners $4,975; Selective Demolition – Immel Construction $125,210; Exterior Site Concrete – Immel Construction $3,801; Concrete (building) – Immel Construction $28,025; and General Trades – Immel Construction $65,373. Class II bid was managed by Immel the County’s Construction Manager. The original project budget was $2,685,000. Spritka noted the bids are only construction; the total estimated costs are $3.3M which includes the construction contracts, architectural and engineering services, construction contingency, Sturgeon Bay Utilities construction and connection fees, and furniture/fixtures/equipment (no audio/visual equipment). Base bid - $2,926,480, Alternate bid No. 1 - Museum concreate ramp and ADA toilet rooms - $186,626, Alternate No. 2 – Foundation wall sealing $12,759, and Alternate No. 3 – Performance and payment bond for subcontracts larger than $100,000 - $24,135. Immel has reviewed all bids and all bids are qualifying. Review of performance and payment bond for subcontracts. Discussion regarding contract language, is the contract favorable to the County; what governs the work; completion deadline and assurance of that deadline; is this one contract or individual contracts with each contractor; FFE has a large cost range – dependent upon final numbers there may be room for AV or extra items; all costs for leased space are the responsibility of the lessee. Supervisors expressed their concerns with the project and the costs related, operating costs, and future unknown costs. Motion by Gauger, seconded by Fisher to award the bids as presented by Immel including the Base Bid, Alternate Bid No. 1, Alternate Bid No. 2, and Alternate Bid No. 3. Motion carried by show of hands with 2 voting No – Miller, and Vogel. Resolution 2026-___ Museum and Archives Project-Phase III Funding, Contract, Awards, Construction Authorization Motion by Thayse, seconded by Cain-Bieri to approve the resolution as presented. Discussion included: the contingency appears to be low and staff needs to remain mindful; adding language to the resolution requiring the Museum Manger to develop a plan, by the time construction is complete, related to admission fees. Motion carried by voice vote with Miller and Vogel voting no. Discussion regarding if colors or materials can be changed. Spritka reminded committee members that the City Aesthetics and Design Committee has approved the colors submitted and changes to materials or colors would need to be brought forward again for approval. Further bids received were based on materials and colors outlined in the construction documents. Adjourn Motion by Zettel, seconded by Fisher to adjourn. Time: 9:47 a.m. Respectfully submitted by Jill Lau, County Clerk Page 6 of 37 Page 7 of 37 Page 8 of 37 Month Received 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 (Sales for Month of) March 161,230$ 161,906$ 155,129$ 162,310$ 182,416$ 171,130$ 195,203$ 211,766$ 198,944$ 211,337$ 229,777$ 255,225$ 330,284$ 324,076$ 315,756$ 365,162$ 378,997$ (Jan) April 164,071$ 155,243$ 124,272$ 154,690$ 169,317$ 218,027$ 287,266$ 185,464$ 178,122$ 193,950$ 209,211$ 331,566$ 318,898$ 304,165$ 288,256$ 321,149$ 382,047$ (Feb) May 138,257$ 140,806$ 209,173$ 203,393$ 205,490$ 217,611$ 185,645$ 231,900$ 254,044$ 253,811$ 222,043$ 351,618$ 346,259$ 382,185$ 459,901$ 481,852$ 439,129$ (March) June 215,690$ 213,900$ 216,350$ 180,364$ 187,608$ 236,927$ 304,099$ 281,925$ 284,725$ 266,349$ 239,267$ 449,426$ 467,142$ 478,444$ 437,399$ 428,388$ 496,193$ (April) July 278,796$ 304,873$ 253,695$ 317,710$ 338,410$ 370,861$ 358,121$ 354,873$ 392,287$ 444,423$ 413,655$ 597,300$ 575,496$ 564,858$ 585,353$ 743,265$ 690,986$ (May) Aug 281,811$ 343,137$ 422,498$ 426,927$ 457,286$ 412,462$ 438,177$ 506,672$ 612,799$ 570,278$ 513,189$ 602,055$ 733,661$ 802,127$ 804,469$ 818,292$ (June) Sept 438,668$ 400,437$ 392,873$ 369,808$ 352,942$ 467,420$ 492,873$ 489,378$ 437,497$ 438,280$ 571,420$ 743,151$ 746,325$ 774,003$ 729,027$ 805,079$ (July) Oct 353,927$ 310,984$ 364,323$ 389,095$ 444,035$ 457,574$ 449,303$ 433,956$ 489,571$ 561,281$ 560,971$ 600,343$ 622,096$ 661,866$ 794,962$ 859,136$ (Aug) Nov 247,201$ 329,297$ 350,025$ 350,974$ 323,406$ 345,890$ 418,609$ 490,129$ 484,654$ 477,028$ 445,384$ 551,975$ 666,578$ 703,686$ 677,852$ 576,662$ (Sept) Dec 245,800$ 245,873$ 208,385$ 218,690$ 266,275$ 343,500$ 318,205$ 297,835$ 290,493$ 302,207$ 399,233$ 474,545$ 511,693$ 485,087$ 483,835$ 545,906$ (Oct) Jan 172,867$ 150,070$ 190,692$ 222,760$ 234,126$ 262,179$ 211,998$ 197,823$ 273,070$ 298,987$ 335,455$ 345,361$ 316,513$ 288,955$ 485,858$ 432,587$ (Nov) Feb 212,513$ 234,896$ 192,825$ 200,069$ 182,565$ 204,410$ 266,561$ 294,339$ 290,852$ 330,913$ 341,315$ 379,656$ 491,915$ 545,928$ 394,632$ 420,812$ (Dec) Annual 25,293$ -$ -$ -$ -$ -$ -$ -$ Total 2,936,124$ 2,991,422$ 3,080,240$ 3,196,790$ 3,343,876$ 3,707,991$ 3,926,060$ 3,976,060$ 4,187,058$ 4,348,844$ 4,480,920$ 5,682,221$ 6,126,860$ 6,315,380$ 6,457,300$ 6,798,290$ 2,387,352$ 47,536$ % to Budget 97.87% 103.87% 104.41% 103.74% 106.30% 114.44% 116.50% 115.25% 111.65% 115.97% 119.49% 151.53% 153.17% 128.89% 104.15% 109.65% 38.51% Year-to-Date Budgeted 3,000,000$ 2,880,000$ 2,950,000$ 3,081,590$ 3,145,590$ 3,240,000$ 3,370,000$ 3,450,000$ 3,750,000$ 3,750,000$ 3,750,000$ 3,750,000$ 4,000,000$ 4,900,000$ 6,200,000$ 6,200,000$ 6,200,000$ 2025 vs 2026 Subsequent Levy Offset -$ 111,422$ 130,240$ 115,200$ 198,286$ 467,991$ 556,060$ 526,060$ 437,058$ 598,844$ 730,920$ 1,932,221$ 2,126,860$ 1,415,380$ 257,300$ 598,290$ (52,279)$ Average % to Date for this time period should be 41.67% DOOR COUNTY WISCONSIN 0.5% Sales Tax Rebate Collection History For, January, 2010 thru May, 2026 Ahead (behind) same month in prior year 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 $2,936,124 $2,991,422 $3,080,240 $3,196,790 $3,343,876 $3,707,991 $3,926,060 $3,976,060 $4,187,058 $4,348,844 $4,480,920 $5,682,221 $6,126,860 $6,315,380 $6,457,300 $6,798,290 $2,387,352 8/11/202611:30 AMM:\Sales Tax -- Receipts and Payments\NEW Half Percent Sales Tax Rebate Collection Report by Sales Year.xlsxNEW Half Percent Sales Tax Rebate Collection Report by Sales Year.xlsx STW Page 9 of 37 The following information on the General Fund is being provided to the Door County Board of Supervisors pursuant to Rule 19: Audited Unassigned Fund Balance--General Fund as of 12/31/2025 35,097,583.22$ 2026 Approved Changes to Unassigned Fund Balance: CIP Project - Tower/Communication Project (13,000,000.00) Transfer to Building Equipment Replacement Fund for JC Roof Project in 2030 (2,600,000.00) (15,600,000.00) Projected 2026 Unassigned Fund Balance 19,497,583.22$ Unaudited Steve Wipperfurth, Finance Director As of 12/31/2023 As of 12/31/2024 As of 12/31/2025 As of 7/31/2026 Unassigned Fund Balance 27,383,135.48$ 33,441,650.48$ 35,134,303.10$ 19,497,583.22$ Unassigned Fund Balance is designed to serve as a measure of the fund's financial resources available for appropriation and has a direct impact on bond ratings and borrowing power of the county. Current Unassigned Fund Balance 19,497,583.22$ General Fund Budgeted Expenditures - 2026 59,074,587.00$ All Other Budgeted Funds Requiring Tax Levy - 2026 28,475,111.00$ The County's current unassigned fund balance of 19,497,583.22$ represents approximately 22.27030% of its governmental funds budgeted expenditures. This level of funding is above the the 12%-15% reserve funding levels set forth in Resolution 72-03 adopted August 26, 2003. From the policy: 12% is the base per County Board Policy at which point the County would never want to let the unassigned fund balance reserved for working capital go below. Note: The amount above (below) the upper limit of 15% which, if above, could be a consideration for unforeseen expenditures 6,365,128.52$ 15% Upper Limit would equate to an unassigned fund balance of 13,132,454.70$ 12% Lower Limit would equate to an unassigned fund balance of 10,505,963.76$ DOOR COUNTY UNASSIGNED FUND BALANCE (located within the General Fund) As of July 31, 2026 Page 10 of 37 General Contingency #100.06.1161.59103 2025 Contingency Balance Carryforward (Estimated) Audited 398,337.68$ 2026 Budget for Contingency Expense 100,000.00$ Total General Contingency Available for 2026 498,337.68$ NOTE: The 2025 Contingency Balance Carryforward (Estimated)" shown above does not include the close out of final expenses for 2025 to the General Contingency Balance; this should be completed in July, 2026. Uses - 2026 Expenses not to exceed $162,100 related to the 980 housing; $67,000 coming from 980 Housing Reserve and $95,100 from Contingency Expense (Resolution #2026-18) (95,100.00)$ Expenses not to exceed $25,000 related to the One Big Beautiful Bill---No Tax on Overtime implementation cost. (Resolution #2026-22) (25,000.00)$ Expenses not to exceed $32,000 related to the Facility Security Improvements (Resolution #2026-31) (32,000.00)$ Expenses not to exceed $149,940.80 for the Airport Runway project cost overage (Resolution #2026- 53) (149,940.80)$ Subtotal (302,040.80)$ Available Balance--General Contingency Expense Unaudited 196,296.88$ Payroll Contingency Payroll Reserve - #100.32106 Audited 5,306,964.42$ 2026 Budget for Payroll Contingency - #100.06.1161.59101 1,329,795.00$ Total Payroll Contingency Available for 2026 6,636,759.42$ Uses - 2026 Estimated Cost for 2026 of Compensation Plan and Increases for General Municipal Employees (519,370.00)$ Subtotal (519,370.00)$ Available Balance--Payroll Contingency Expense/Payroll Reserve Unaudited 6,117,389.42$ Door County Contingency Accounts July 31, 2026 Page 11 of 37 2025 Ending Balance Audited 5,095,291.18$ 2026 Revenues: Retired Employees Medical 35,523.36$ County Share Medical 4,112,288.45$ Employee Share Medical 498,299.30$ County Share Dental 181,382.10$ Pro-rated Employee Dental (part-time) 1,338.80$ Miscellaneous -$ Sub-Total All Contributions 4,828,832.01$ Insurance Reimbursements 187,193.77$ Total Revenues to Date 5,016,025.78$ 2026 Expenditures: Claims Paid Medical 3,544,315.05$ Claims Paid Dental 222,180.95$ Prescription/Drug Claims -$ Total Claims 3,766,496.00$ Specific Premium (Stop Loss Insurance) 765,500.08$ Administrative and Miscellaneous Fees 316,355.08$ Wellness Program -$ Transfers to Other Funds -$ Total Expenditures to Date 4,848,351.16$ 2026 Net Gain/(Loss) to Date 167,674.62$ Current Fund Balance to Date Unaudited 5,262,965.80$ Notes: 2025 -- Same Time Period Net Gain or (Loss) (60,008.29)$ Difference between same time period-- current year verses prior year 227,682.91$ Target Reserve to be maintained--based on consultant's recommendations 7/22/2024 5,200,000.00$ Door County Medical Benefits Fund For Period thru July 31, 2026 Page 12 of 37 2025 Ending Fund Balance Audited 1,348,921.42$ 268,164.41$ 60,445.08$ 328,609.49$ (433,590.00)$ -$ (433,590.00)$ (104,980.51)$ Unaudited 1,243,940.91$ Notes: The Workers' Compensation Modification Rate of 1.0 represents the industry average. A lower rate indicates better safety performance, while a higher rate indicates more frequent or costly claims. The Modification Rates from prior 10 years are shown below: 2016 - 0.76 2021 - 0.75 2017 - 0.78 2022 - 0.77 2018 - 0.77 2023 - 0.77 2019 - 0.80 2024 - 0.81 2020 - 0.68 2025 - 0.83 Expenditures Transfers Out Total 2026 Expenditures and Transfers Out to Date 2026 Net Gain/(Loss) to Date Current Fund Balance, to Date Door County Workers' Compensation Fund For Period thru July 31, 2026 Revenues Insurance Reimbursements/Dividends Total 2026 Revenues to Date Page 13 of 37 DOOR COUNTY TREASURER County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 RYAN SCHLEY DOOR COUNTY TREASURER (920) 746-2286 treasurer@co.door.wi.gov August 10, 2026 Attn: Door County Finance Committee Re: July 31st Update I wanted to provide an update on how things went with the second installment tax due date falling on a Friday this year. I was in the office until noon on Friday, answering phone calls and checking the drop box. There were only two letters in the drop box when I left. I returned at 1:30 p.m. and found five voicemails to return, along with approximately 10–15 letters in the drop box. Those payments were retrieved and placed in the office. I came back again at 4:00 p.m. and had only one voicemail to return. At that time, there were approximately 15–20 letters in the drop box, which were also collected and placed in the office. On Saturday morning, there were four letters in the drop box and no voicemails. On Monday morning, there were three letters and no voicemails. At no point on Friday was the drop box more than half full when I arrived to empty it. As in previous years, I sent a press release to the local media outlets two weeks before the due date, and Lori sent it out again three days before the due date. I believe those communications were sufficient to inform the public that office hours would not be extended, even though the due date fell on a Friday. Respectfully submitted, Ryan Schley Door County Treasurer Page 14 of 37 Special Projects Funds Balance as of 12-31-2025 2,132,784.88$ Total Special Projects Fund Balance as of 12-31-2025 2,132,784.88 Expenditures Special Projects Balance as of 12/31/2025 Actual Expenses of Special Projects thru 7/31/2026 Transfer between Projects Remaining Balance Initiative 2: Broadband Broadband Program 172,592.70 50,000.00 122,592.70 Broadband Total 172,592.70$ Broadband Remaining Balance 122,592.70$ Initiative 3: Environmental Non-native Phragmites Control 75,000.00 75,000.00 Well Water Testing 123,407.65 4,863.50 118,544.15 - Environmental Total 198,407.65$ Environmental Remaining Balance 193,544.15$ Initiative 4: Health & Human Services Childcare Facilities, Programs & Services 14,384.57 14,384.56 (0.01) 0.00 Sober Living Facility 758,554.57 0.01 758,554.58 Electronic Beach Advisory Signs 10,000.00 10,000.00 - Health & Human Services Total 782,939.14$ Health & Human Services Remaining Balance 768,554.58$ Initiative 5: Public Health, Protection & Safety Worker Retention Incentive (450 employees x $400) - - Emergency Services - Employees Educational Assistance Program 103,606.11 2,423.65 101,182.46 SPL Payouts - - County Addressing - - Other - - Public Health, Protection & Safety Total 103,606.11$ Public Health, Protection & Safety Remaining Balance 101,182.46$ Initiative 6: Reserves 286,188.97 276,188.97 DCEDC Housing Study 10,000.00 Reserves Total 286,188.97$ Reserves Remaining Balance 276,188.97$ Land Use Services 589,050.31 589,050.31 Total Expenditures 81,671.71 2,051,113.17 Total Remaining Balance for Special Projects 2,051,113.17$ SPECIAL PROJECTS FUND ALLOCATION Updated August 13, 2026 by Steve Wipperfurth, Door County Finance Department Balance 7/31/2026 Page 15 of 37 Door County Health and Human Services County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 Joseph Krebsbach, Director First Floor Fax 920-746-2355 Second Floor Fax 920-746-2439 dhs@co.door.wi.us DATE: 7/31/2026 TO: Health and Human Services Board/Finance Committee FROM: Joseph Krebsbach, HHS Director RE: Use of Special Project Funds I am writing to ask that the finance committee consider designating $200,000 of reserves from the Special Project Funds to be used to support ADRC operations over the next three years. Typically, I would not ask to use one-time funding for operations, as this creates a structural deficit that only moves a fiscal problem further down the road. However, I believe the county has a looming challenge at the ADRC. We all know that the population in the county is aging and that we are on a projection to have well above average number of people over the ages of 60 and 85 as compared to other counties in the state. Seniors are the primary users of services at the ADRC. As our population ages, so will the demands for services. We have a balanced budget in place for 2027. However, when projecting for 2028 we are looking at over a $90,000 short fall just based on a projected increase in employee cost. This does not factor in other inflationary costs such as food, gas and electricity. As it looks currently, we will either need to cut services or request additional tax levy. Cutting services, as we are heading toward more people needing them, does not seem prudent. Management has already begun work with the Community Foundation to try and establish a fund that could help support services. We are hopeful that we may be able to create a community-government partnership that could help with the anticipated growth in services. The goal is to create an endowment fund large enough to maintain and support ongoing annual funding needs. One of the things that the ADRC is best known for is the Meals on Wheels (MOW) and Congregate means program. This service helps to provide a healthy meal to those wishing to participate. More significantly, it opens the door to other important services offered by the ADRC. For individuals who are home bound, receiving MOW also allows us stay connected and ensure they are doing well. It is a friendly face and someone to interact with, which is often their only contact for the day. For those that come in for the meals, it is an opening for socialization, activities, classes, education, and a place to connect with their community. These connections and services help our seniors live more vibrant lives and remain more independent. Services provided by the ADRC also help decrease the cost to other systems by helping individuals stay out of Assisted Living or Nursing home placements. In 2025 we needed to eliminate a staff position and shut down the Southern Door Brussels meal site. Without additional funding even more services will need to be eliminated by 2028. If the reserve funding is allocated to the ADRC it could be paired with $100,000 of donated funds that the county already has. This could potentially keep operations as they are until 2030. That would give us 3 years to work with the Foundation to have ongoing community support. Thank you for your consideration. Page 16 of 37 County of Door DEPARTMENT OF HEALTH AND HUMAN SERVICES County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 Joseph Krebsbach, Director (920) 746-7155 1st floor fax (920) 746-2355 2nd floor fax (920) 746-2439 dhs@co.door.wi.us Date: July 30, 2026 To: Health and Human Services Board; Finance Committee Cc: Ken Pabich, County Administrator From: Joseph Krebsbach, Health and Human Services Director RE: Use of Special Project Funds As a county, we previously allocated funding in our special needs project to support the purchase of a sober living home. We were unable to make this purchase for various reasons. We also allocated some of this funding to support the ongoing costs of sober living. While we have used some of those funds for that purpose, we have been able to pay for most of our sober living costs through various grants. As a result, we still have $758,554 remaining in the originally designated fund. In addition to the special needs funding, the county has unused Opioid Settlement Funds. The balance of those funds is $468,944. These Opioid Settlement Funds have specific requirements as to what they can be used for. Allowable expenses include treatment or prevention services. In the 2026 Budget process, we allocated some of the settlement funds to use as the required matching funds for the Treatment and Diversion (TAD) Grant, our Treatment Court funding source. At this time, our county continues to have a need for enhanced treatment services for individuals affected by drug and alcohol abuse. We have explored several alternative ways to enhance our programing. I would propose that we use the two funding sources named above to support a four-tiered approach to address these needs. This proposal aligns with the vision created by the board for the special needs funds and meets the requirements of the Opioid Settlement Funds. Tier One: Continue to use as matching funds in the amount of $67,000 annually to support the Treatment Court program. These funds are already allocated in the 2026 budget and we would need to them for the required match for the next six years to operate that program. Tier Two: Create Peer Support Specialist (PSS) position. This role is relatively new in the treatment array of services. We do not currently have a PSS position in our organizational chart. In June of this year, that service became a billable service for those individuals who have Badger Care. I would propose that the position be developed as a Defined Term Employee (DTE). This would make it more attractive to candidates as it would come with benefits. At the same time, it would give us a six-year window to use this service, and evaluate the effectiveness of the service. It would also give us time to figure out the most effective way to bill for the services and explore other possible ways to fund the position. There is a conservative revenue projection included as part of the suggested budget. Tier Three: Rent a home to establish a sober living facility for women and utilize one of our existing 980 homes for a men’s sober living facility. Cost projections include a 5% annual increase in rent to account for Page 17 of 37 future increases. This approach would allow us to achieve our original goal of providing sober living options for both men and women while making use of existing resources. Both facilities would be supported by the PSS position, an existing case manager, and the Substance Use Disorders team. Tier 4: Purchase the CHESS Health Recovery App which provides individuals with ongoing recovery support between appointments and outside of traditional service hours. We would be able to provide to clients enrolled in our services. I want to be clear that, if approved, this would be a flexible and evolving program. The funding picture will continue to change over time. The County is expected to receive additional opioid settlement funds for several more years, and we will continue to pursue grant and other funding opportunities to support treatment and recovery services. Where appropriate, we will also generate revenue to help offset program costs. Services will be billed when allowable, and residents of the sober living facilities will contribute toward the cost of their stay. The proposed budget provides a conservative six-year projection for the use of approximately $1.2 million in currently available funding. It does not rely on future grants, additional opioid settlement payments, resident contributions, or other generated revenue to sustain the proposed services. Any additional funding or revenue received would offset costs and extend the length of time the Department is able to support these services without additional levy requests. Attached please see the proposed spending plan and measurable criteria we would use to measure and report the success of the programing. Page 18 of 37 Funding Source Available Funds ($) Include? Notes Sober Living $758,554.00 1 Available balance provided TAD Grant $200,000.00 0 Available balance provided SOR Grant $136,000.00 0 Available balance provided Opioid Funds $468,944.37 1 Current balance provided Total Included Funding $1,227,498.37 Use to Date Amount Type Context 2024 Sober Living - Community Assessment $15,000.00 2024 Residential Sober Living - Clients/Rent $22,990.00 2025 Residential Sober Living - Clients $32,100.00 Total Spent to Date $70,090.00 Historical For context only; this amount has already been reflected in the current balances and is not subtracted again. Option Assumptions — yellow/blue cells are adjustable Option / Assumption Value Units Notes DTE Peer Support hourly wage $25.00 $/hour Adjustable DTE Peer Support annual hours 2,080 hours/year Adjustable DTE Peer Support annual benefits $42,000.00 $/year Adjustable DTE Peer Support duration 10 years Adjustable Female house starting monthly rent $2,500.00 $/month 4 beds Female house annual rent increase 5.0% %/year Adjustable CHESS annual cost — Years 1-2 $31,500.00 $/year Adjustable CHESS annual cost — Year 3+ $27,000.00 $/year Adjustable Contingency management clients served 30 clients/year Adjustable Contingency management amount per client $550.00 $/client/year 30 clients × $550 = $16,500 annually Contract peer hours per week 100 hours/week Adjustable Contract peer weeks per year 52 weeks/year Adjustable Contract peer hourly cost $50.00 $/hour ENTER CONTRACT COST RATE Contract peer billable share 30.0% % of hours Adjustable Contract peer billing rate $39.00 $/billable hour Adjustable Contract peer clients served 20 clients Reference / adjustable 2. Female Sober Living House Rent 1 10-year rent projection DTE Peer Support annual increase 3.0% %/year Adjustable annual wage/benefit cost increase Contract peer annual cost increase 5.0% %/year Adjustable annual increase in contract cost DTE billable hours per year 500 hours/year Adjustable billable hours generated annually DTE billing rate $39.00 $/billable hour Adjustable billing rate CHESS annual increase starting after Year 3 5.0% %/year Year 3 - base cost; Years 4+ ncrease 5% annually TAD GRANT MATCH — ANNUAL EXPENSE $67,000 $/year Required annual TAD Grant match expense; included in the 5- year combined budget impact. Funding & Program Assumptions Scenario Selection Funding Context: The primary direction for these funds has been to support the purchase or development of sober living capacity rather than ongoing operating costs. To date, $70,090 has been used for contracted services to support operations. The available fund balances shown above are current balances after this expenditure. Funding History & Use to Date Page 19 of 37 Measure Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Gross DTE Expense ($) $94,000.00 $96,820.00 $99,724.60 $102,716.34 $105,797.83 $108,971.76 $112,240.92 $115,608.14 $119,076.39 $122,648.68 Billable Revenue ($) $19,500.00 $19,500.00 $19,500.00 $19,500.00 $19,500.00 $19,500.00 $19,500.00 $19,500.00 $19,500.00 $19,500.00 Net Funding Impact ($) $74,500.00 $77,320.00 $80,224.60 $83,216.34 $86,297.83 $89,471.76 $92,740.92 $96,108.14 $99,576.39 $103,148.68 Cumulative Net Impact ($) $74,500.00 $151,820.00 $232,044.60 $315,260.94 $401,558.77 $491,030.53 $583,771.44 $679,879.59 $779,455.98 $882,604.66 Funds Remaining ($) $1,152,998.37 $1,075,678.37 $995,453.77 $912,237.43 $825,939.60 $736,467.84 $643,726.93 $547,618.78 $448,042.39 $344,893.71 Funding Remaining (%) 93.9% 87.6% 81.1% 74.3% 67.3% 60.0% 52.4% 44.6% 36.5% 28.1% Annual Cost ($) $30,000.00 $31,500.00 $33,075.00 $34,728.75 $36,465.19 $38,288.45 $40,202.87 $42,213.01 $44,323.66 $46,539.85 Cumulative Cost ($) $30,000.00 $61,500.00 $94,575.00 $129,303.75 $165,768.94 $204,057.38 $244,260.25 $286,473.27 $330,796.93 $377,336.78 Funds Remaining ($) $1,197,498.37 $1,165,998.37 $1,132,923.37 $1,098,194.62 $1,061,729.43 $1,023,440.99 $983,238.12 $941,025.10 $896,701.44 $850,161.59 Funding Remaining (%) 97.6% 95.0% 92.3% 89.5% 86.5% 83.4% 80.1% 76.7% 73.1% 69.3% Annual Cost ($) $31,500.00 $31,500.00 $27,000.00 $28,350.00 $29,767.50 $31,255.88 $32,818.67 $34,459.60 $36,182.58 $37,991.71 Cumulative Cost ($) $31,500.00 $63,000.00 $90,000.00 $118,350.00 $148,117.50 $179,373.38 $212,192.04 $246,651.65 $282,834.23 $320,825.94 Funds Remaining ($) $1,195,998.37 $1,164,498.37 $1,137,498.37 $1,109,148.37 $1,079,380.87 $1,048,125.00 $1,015,306.33 $980,846.72 $944,664.14 $906,672.43 Funding Remaining (%) 97.4% 94.9% 92.7% 90.4% 87.9% 85.4% 82.7% 79.9% 77.0% 73.9% Annual Cost ($) $16,500.00 $16,500.00 $16,500.00 $16,500.00 $16,500.00 $16,500.00 $16,500.00 $16,500.00 $16,500.00 $16,500.00 Cumulative Cost ($) $16,500.00 $33,000.00 $49,500.00 $66,000.00 $82,500.00 $99,000.00 $115,500.00 $132,000.00 $148,500.00 $165,000.00 Funds Remaining ($) $1,210,998.37 $1,194,498.37 $1,177,998.37 $1,161,498.37 $1,144,998.37 $1,128,498.37 $1,111,998.37 $1,095,498.37 $1,078,998.37 $1,062,498.37 Funding Remaining (%) 98.7% 97.3% 96.0% 94.6% 93.3% 91.9% 90.6% 89.2% 87.9% 86.6% Gross Contract Expense ($) $260,000.00 $273,000.00 $286,650.00 $300,982.50 $316,031.63 $331,833.21 $348,424.87 $365,846.11 $384,138.42 $403,345.34 Billable Revenue (30%) ($) $60,840.00 $60,840.00 $60,840.00 $60,840.00 $60,840.00 $60,840.00 $60,840.00 $60,840.00 $60,840.00 $60,840.00 Net Funding Impact ($) $199,160.00 $212,160.00 $225,810.00 $240,142.50 $255,191.63 $270,993.21 $287,584.87 $305,006.11 $323,298.42 $342,505.34 Cumulative Net Impact ($) $199,160.00 $411,320.00 $637,130.00 $877,272.50 $1,132,464.13 $1,403,457.33 $1,691,042.20 $1,996,048.31 $2,319,346.72 $2,661,852.06 Funds Remaining ($) $1,028,338.37 $816,178.37 $590,368.37 $350,225.87 $95,034.25 ($175,958.96) ($463,543.83) ($768,549.94) ($1,091,848.35) ($1,434,353.69) Funding Remaining (%) 83.8% 66.5% 48.1% 28.5% 7.7% -14.3% -37.8% -62.6% -88.9% -116.9% Option Year 1 Cost ($) 10-Year Cost ($) Funds Remaining After 10 Years ($) DTE Peer Support $74,500.00 $882,604.66 $344,893.71 Female Sober Living House Rent $30,000.00 $377,336.78 $850,161.59 CHESS App $31,500.00 $320,825.94 $906,672.43 Contingency Management $16,500.00 $165,000.00 $1,062,498.37 Contract Peer Specialist — Net Cost $199,160.00 $2,661,852.06 ($1,434,353.69) 10-Year Impact of Each Option — Analyzed Separately OPTION 3 — CHESS App OPTION 1 — DTE Peer Support 10-Year Comparison of Options — Each Option Independently OPTION 4 — Contingency Management OPTION 2 — Female Sober Living House Rent OPTION 5 — Contract Peer Specialist Page 20 of 37 Measure Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 6-Year Total Option 1 — DTE Peer Support (Net Cost) $74,500.00 $77,320.00 $80,224.60 $83,216.34 $86,297.83 $89,471.76 $491,030.53 Option 2 — Female Sober Living House Rent $30,000.00 $31,500.00 $33,075.00 $34,728.75 $36,465.19 $38,288.45 $204,057.38 Option 3 — CHESS App $31,500.00 $31,500.00 $27,000.00 $28,350.00 $29,767.50 $31,255.88 $179,373.38 TAD Grant Match — Annual Expense $67,000.00 $67,000.00 $67,000.00 $67,000.00 $67,000.00 $67,000.00 $402,000.00 Total Annual Cost — Options 1–3 + TAD Match $203,000.00 $207,320.00 $207,299.60 $213,295.09 $219,530.52 $226,016.08 $1,276,461.29 Cumulative Cost — Options 1–3 + TAD Match $203,000.00 $410,320.00 $617,619.60 $830,914.69 $1,050,445.20 $1,276,461.29 $4,388,760.78 Starting Available Funding $1,227,498.37 $1,024,498.37 $817,178.37 $609,878.77 $396,583.68 $177,053.17 ($48,962.92) Funding Remaining After Cumulative Costs $1,024,498.37 $817,178.37 $609,878.77 $396,583.68 $177,053.17 ($48,962.92) ($48,962.92) Budget Remaining (%) 83.5% 66.6% 49.7% 32.3% 14.4% -4.0% -4.0% 6-Year Summary Starting Available Funding (All Included Sources) $1,227,498.37 Total 6-Year Cost of Options 1–3 + TAD Match $1,276,461.29 Funding Remaining After 6 Years ($48,962.92) Percent of Budget Remaining -4.0% 5-Year Budget Impact — Options 1–3 Combined + $67,000 Annual TAD Grant Match Page 21 of 37 County of Door SOIL & WATER CONSERVATION DEPT County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 Phone: (920) 746-2214 Fax: (920) 746-2369 swcd@co.door.wi.gov "Organized in 1946 by the County Board to assist Landowners in conserving their Soil, Water and Related Resources" Memorandum To: Finance Committee From: Greg Coulthurst, County Conservationist Date: 8/13/2026 Re: Special Projects Fund-Reserve--Request for Funds to Continue and Expand Groundwater Monitoring Efforts Since 2019, the SWCD has conducted a private well water monitoring program. Through the course of this program, it has been observed that there are elevated nitrate levels in certain geographic areas of the county. In order to increase our understanding of potential groundwater contamination, the SWCD expanded our groundwater study in the fall of 2025 to test private wells for indicators of septic system contamination. This study is currently planned to end in September 2026, but results have already shown evidence of septic system contamination in private wells in an area of the county that was showing elevated nitrate levels. The SWCD would like to expand this study to a new area of the county that also has shown elevated nitrate levels to see if septic system indicators appear in private wells in this area as well. The proposed project would begin in the fall of 2026 and run for 12-16 months depending on study participation numbers. The SWCD is requesting $50,000 from the Special Project Fund- Reserve to be put into our 2027 budget in order to cover the cost of collecting and analyzing samples and processing and analyzing all of the collected data to help further our understanding of groundwater quality in Door County. Page 22 of 37 Department: Soil & Water Conservation Dept. Submitted By: Greg Coulthurst Project Name: Groundwater Monitoring-Septic Tracer Study Date: 7/31/2026 Description (summarized--detailed project plan, location, and justification to be attached): Location (summarized--detailed project plan, location, and justification to be attached): Justification (summarized--detailed project plan, location, and justification to be attached): Funding Request (in thousands) Budget Proposed Proposed Proposed Proposed TOTAL (ARPA Funds Category) 2025 2026 2027 2028 2029 COST Affordable Housing - - - - - Broadband - - - - - Environmental 54,420 - 54,420 Health & Human Services - - - - - Public Health, Protection & Safety - - - - - TOTAL - - 54,420 - 54,420 (all columns are formatted--just enter the amounts with no decimals) SPECIAL PROJECTS FORM 2025-2029 DOOR COUNTY This project focuses on collecting groundwater quality data for private wells within the county. Specifically, this project will examine private wells in an area of the county with elevated nitrates for possible septic system contamination. See the supplemental information provided for project specifics. Private wells within Door County. A map is included in the the supplemental information to denote the specific boundaries of the project area. The SWCD has had a robust groundwater sampling program for several years. Data collected from private wells continues to inform us on our current water quality, and show us potential threats to groundwater quality. Throughout the years of sampling, two areas of the county have consistently shown elevated nitrate levels. Further investigation of one of these areas revealed possible septic system contamination of private drinking wells. This project is designed to expand our area of sampling, collect more samples, and add to our understanding of grounwater quality in private drinking wells in Door County. Page 23 of 37 ENVIRONMENTAL RESEARCH AND INNOVATION CENTER 800 Algoma Blvd. | Oshkosh, WI 54901 PHONE (920) 424-3148 | FAX (920) 424-0832 | WEB uwosh.edu/eric/ To: Greg Couthurst, Director Door County Soil and Water Conservation Department From: Greg Kleinheinz, Director Environmental Research and Innovation Center Date: 29 July, 2026 RE: Project Proposal - Septic Tracer Study Expanded Target Area Background: Septic systems have the potential to influence water quality conditions of the groundwater nearby. The ability of septic systems to influence groundwater quality is linked to the use of the system, design of the system, and location of the system (underlying geology). While the design is generally standardized in code and use can be altered by the user, the underlying geology of these installations can be largely unknown beyond the test holes used in the design and sighting. In locations like Door County this can mean fractured bedrock under very shallow soils which can pose a threat to groundwater that would not occur with the same system installed elsewhere in Wisconsin. These conditions could be unknown to the system owner or installer. Often the impact of these septic systems on groundwater quality can remain unknown as the interactions between groundwater and septic discharge does not always manifest itself in the standard water quality monitoring tests for coliforms/E.coli and nitrate. Further, since coliforms/E.coli and nitrates are general indicators of pollution and not human-specific, they do not tell one the source if they are found in well monitoring results. Project Objective: Evaluate human-derived tracers of contamination in groundwater near high densities of septic system installations. Specifically, this project will expand on previous studies that have evaluated septic tracers in groundwater in Door County. Where: The septic tracer expansion study will be in the area designated “4b” in the county-wide well monitoring program (figure to right). This area is north of Sturgeon Bay and the ship canal and east of Hwy 42 to Hwy 57 and then east of Hwy 57 to Jacksonport extending to Lake Michigan. It would include the area around Clark Lake. See image to the right from well forums. Page 24 of 37 ENVIRONMENTAL RESEARCH AND INNOVATION CENTER 800 Algoma Blvd. | Oshkosh, WI 54901 PHONE (920) 424-3148 | FAX (920) 424-0832 | WEB uwosh.edu/eric/ When: Starting in Fall 2026 and being conducted every other month (6-8 sampling events over 12-16 months) on the same schedule as the original septic tracer study sampling. Length of Study: • At least one complete year of sampling so that peak visitor and off-season can be evaluated. Should funding be available due to participant numbers during each sampling event, we will extend sampling to capture added months and verify previous year results. • Proposed start Fall 2026. Budget Sample Analysis = 100 samples @$435 ea $43,500 Coordination and collection = $2,500 Data analysis = $2,000 Travel = $2,000 Total = $50,000 Contaminants included to as part of the project. • Acesulfame (artificial sweetener) • Sucralose (artificial sweetener) • Caffeine (found in coffee, teas, carbonated beverages, energy drinks, and many sport supplements) • Paraxanthine (metabolite of caffeine) • Sulfamethoxazole (antibiotic) • Carbamazepine (prescription medication) • Coliform (fecal indicator of septic and ag) • E.coli (fecal indicator of septic and ag) • Nitrate (fecal indicator of septic and ag) • Microplastics (indicator of human connection to drinking water) Page 25 of 37 County of Door SOIL & WATER CONSERVATION DEPT County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 Phone: (920) 746-2214 Fax: (920) 746-2369 swcd@co.door.wi.gov "Organized in 1946 by the County Board to assist Landowners in conserving their Soil, Water and Related Resources" Memorandum To: Finance Committee From: Greg Coulthurst, County Conservationist Date: 8/3/2026 Re: Special Projects Fund- Reserve—Request for Additional Non-native Phragmites Control Funding This project has previously been allocated $447,200 through the Special Projects Fund for non-native phragmites control. The original proposal was targeting 120 acres over 5 years (2022-2026). From 2022 to date, the SWCD has spent a total of $372,200 on 662 acres through contractual control efforts. By December of 2026 we expect all remaining funds to be depleted. We currently have an inventory of 160 acres of non-native phragmites that have received less than two years of treatment and remain at high risk for reinfestation and expansion without continued management. The SWCD is requesting an additional $50,000 from the Special Projects Fund—Reserve, for the 2027 budget, in order to treat up to an additional 105 acres in 2027, prioritizing sites with limited treatment history to improve control success and reduce future management costs. The requested funds may also serve as matching funds for future control grant applications. Page 26 of 37 Department: Soil & Water Conservation Dept. Submitted By: Greg Coulthurst Project Name: Non-native Phragmites Control Date: 7/31/2026 Description (summarized--detailed project plan, location, and justification to be attached): Location (summarized--detailed project plan, location, and justification to be attached): Justification (summarized--detailed project plan, location, and justification to be attached): Funding Request (in thousands) Budget Proposed Proposed Proposed Proposed TOTAL (ARPA Funds Category) 2025 2026 2027 2028 2029 COST Affordable Housing - - - - - Broadband - - - - - Environmental 100,000 100,000 50,000 - 250,000 Health & Human Services - - - - - Public Health, Protection & Safety - - - - - TOTAL 100,000 100,000 50,000 - 250,000 (all columns are formatted--just enter the amounts with no decimals) SPECIAL PROJECTS FORM 2025-2029 DOOR COUNTY This project focuses on the control of approximately XXX acres of non-native Phragmites in 2027 utilizing certified professional applicators.Treatment strategies will be consistent with the Door County Invasive Strategic Plan. By sustaining control efforts we will increase the probabillity of maintaining Door County's diverse and rare ecocsystems. Supplemental information and a project/population status map are attached. Private properties within Door County. A population status map is attached illustrating control success and targeted populations inventoried. For approximately two decades the SWCD has made control efforts of non-native phragmites a priority to better protect the negative impacts to native plant species, especially in our rare and unique habitats. Protecting these rare and and unique habitats along with other areas that are more recreational is critical to maintaining our tourist industry and scenic beauty. By budgeting these undesignated funds in 2027 DCIST and the SWCD will be better positioned to apply for additional State or Federal grants as these funds may be leveraged as match to continue control efforts on newly discovered populations. As our ash tree swamps and wetlands continue to show massive die offs, it is even more important that we be vigillant and progressive in our control efforts. Page 27 of 37 Page 28 of 37 Page 29 of 37 Eligible for Eligible for Project 2027 Project Long Term Short Term Federal State Levy Other* TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Administration 2027-49-01 Government Center Building Security 150,000 150,000 - - - - - 150,000 - 150,000 Library - 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - 200,000 - 200,000 Airport 2021-53-03 Snow Removal Equipment Building ("Other" is CIP carryover from prior year) 1,355,000 795,324 2,150,324 2022-53-01 Taxiway 1, 2, & 3 ("Other" is CIP carryover from prior year) 1,435,000 287,000 1,722,000 2026-53-01 Airport Master Plan 10,000 10,000 2027-53-01 Hangar #72 Bi-Fold Door Replacement 115,000 115,000 2022-53-02 Wildlife and Perimeter Security Fence 25,000 25,000 - - 2,790,000 - 150,000 1,082,324 4,022,324 Highway 2027-33-01 CTH NP (STH 42/57 - Terminus) 790,000 790,000 2027-33-02 CTH H (CTH O - CTH S) 626,000 626,000 2027-33-03 CTH C (Fox Lane - Four Corners Road) 457,200 457,200 2027-33-04 CTH B (CTH G - Birch Lane) 582,468 549,932 1,132,400 2027-33-05 CTH TT (N.Lake Michigan Dr - Coast Guard Station) 400,000 400,000 2027-33-06 CTH D (CTH X - CTH J) 277,900 277,900 2027-33-07 CTH HH (STH 42 - Reynolds Road) 381,780 381,780 2027-33-08 CTH F (Park Street - Campgrounds) 300,667 300,667 - - - - - - - 582,468 3,783,479 - 4,365,947 Museum 2023-37-03 Museum & Archives / Younkers ("Other" is CIP carryover from prior years) 4,959,851 4,959,851 - - - - - - 4,959,851 4,959,851 Table 1 Cost Summary by Funding Source and Year FY 2027 Updated 08-04-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 2027CostSummary - 1 8/13/2026 Page 30 of 37 Eligible for Eligible for Project 2027 Project Long Term Short Term Federal State Levy Other* TOTAL No. Name Financing Financing Table 1 Cost Summary by Funding Source and Year FY 2027 Updated 08-04-26 Technology Services 2025-13-02 Public Safety Radio System Upgrade ("Other" is from CIP carryover from prior year; Tower Project Reserve- $1,899,819; DOJ Grant-$3,796,410; Unassigned Fund Balance-$13,000,000) 12,691,066 18,696,229 31,387,295 2027-13-01 Core Switch Replacements ("Other" is from IS Equipment Replacement Fund) 255,000 255,000 2027-13-02 Phone System Replacement/Upgrade ("Other" is from IS Equipment Replacement Fund) 215,000 215,000 12,691,066 - - - - 19,166,229 31,857,295 Emergency Services 2024-29-01 Egg Harbor/Jacksonport Ambulance Station ("Other" is CIP carryover from prior year) 900,000 1,400,000 2,300,000 - - - - 900,000 1,400,000 2,300,000 TOTAL - 2027 C.I.P. 12,691,066 - 2,790,000 582,468 5,183,479 26,608,404 47,855,417 2026 Adopted C.I.P. - - 9,818,000 523,980 4,719,378 7,797,099 22,858,457 2027 Over (Under) 2026 Adopted 12,691,066 - (7,028,000) 58,488 464,101 18,811,305 24,996,960 % Increase/Decrease 2027 over 2026 100% 0% -72% 11% 10% 241% 109% M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 2027CostSummary - 2 8/13/2026 Page 31 of 37 Eligible for Eligible for Project 2028 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - - 200,000 - 200,000 Airport 2026-53-01 Airport Master Plan ("Other" is CIP carryover from prior year) 470,000 10,000 10,000 490,000 2027-53-02 Wildlife and Perimeter Security Fence 25,000 - 25,000 - - - - - - - - - - - 470,000 - 35,000 10,000 515,000 Highway 2028-33-01 CTH E (Logerquist Road - CTH A) 262,700 - 262,700 2028-33-02 CTH E (Church Street - Heritage Lake Road) 197,750 - 197,750 2028-33-03 CTH W (Detriot Harbor Road - McDonald Road) 361,978 790,022 - 1,152,000 2028-33-04 CTH W (Main Road - Range Line Road) 147,483 292,517 440,000 2028-33-05 CTH C (Hwy 42/57 - County Line) 790,000 - 790,000 2028-33-06 CTH TT (STH 42/57 - Lake) 885,000 - 885,000 2028-33-07 CTH CC (CTH C - Terminus) 388,500 - 388,500 2028-33-08 CTH S (Wilson Road - Justice Center) 252,000 - 252,000 - - - - 509,460 3,858,490 - 4,367,950 - - - - - - - - - - - - - Tech Services 2028-13-01 USC M5's Server Replacements ("Other" is from IS Equip Replacement Fund) 175,000 175,000 - - - - - - 175,000 175,000 TOTAL - 2028 C.I.P. - - 470,000 509,460 4,093,490 185,000 5,257,950 Table 2 Cost Summary by Funding Source and Year FY 2028 Updated 08-04-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 2028CostSummary 8/13/2026 Page 32 of 37 Eligible for Eligible for Project 2029 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - - 200,000 - 200,000 Airport - - 2027-53-02 Wildlife and Perimeter Security Fence - - 25,000 - 25,000 - - - - 25,000 - 25,000 Highway 2029-33-01 CTH C (Four Corners Road - E Gardner Road) 430,000 - 430,000 2029-33-02 CTH J (CTH O - N Carnot Road) 726,020 - 726,020 2029-33-03 CTH D (CTH C - Misere Road) 430,000 - 430,000 2029-33-04 CTH D (Sand Hill Road - CTH Y) 287,000 - 287,000 2029-33-05 CTH B (Birch Lane - White Cedar) 582,468 831,132 - 1,413,600 2029-33-06 CTH G (CTH B - Bluff Pass) 337,750 - 337,750 2029-33-07 CTH U (County Line - Midway Road) 845,867 - 845,867 - - - - - - - - - 582,468 3,887,769 - 4,470,237 Facilities and Parks 2029-37-01 Government Center Roof Replacement ("Other" is from Bldg/Equipment Replacement Fund) 350,000 350,000 - - - - - - 350,000 350,000 TOTAL - 2029 C.I.P. - - - 582,468 4,112,769 350,000 5,045,237 Table 3 Cost Summary by Funding Source and Year FY 2029 Updated 08-04-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 2029CostSummary 8/13/2026 Page 33 of 37 Eligible for Eligible for Project 2030 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) 200,000 200,000 - - - - - 200,000 - 200,000 Airport 2027-53-02 Wildlife and Perimeter Security Fence 25,000 25,000 - - - - - 25,000 - 25,000 Sheriff 2030-28-01 JC AV Equipment Upgrade (Major Case, Jury Assembly, Multipurpose Room) 87,273 87,273 - - - - - 87,273 - 87,273 Facilities and Parks 2030-37-01 Justice Center Roof Replacement ("Other" is from the Unassigned Fund Balance) 276,469 2,600,000 2,876,469 - - - - - 276,469 2,600,000 2,876,469 911 Dispatch 2030-69-01 Vesta 911 Upgrade ("Other" is from Dispatch 911 Replacement Reserve) 216,784 216,784 - - - - - - 216,784 216,784 Highway 2030-33-01 CTH Y (Partridge Road - W County Line Road) 147,482 523,848 - 671,330 2030-33-02 CTH DK (Junction Road - Belgian Drive) 582,468 459,040 - 1,041,508 2030-33-03 CTH XC (CTH D - CTH H) 538,335 - 538,335 2030-33-04 CTH I (CTH T - STH 57) 362,100 - 362,100 2030-33-05 CTH TT (Lake Forest Park - City Limits) 628,050 - 628,050 2030-33-06 CTH T (STH 57 - CTH V) 1,256,100 - 1,256,100 2030-33-07 - - - - - - - - - - - - - - - - 729,950 3,767,473 - 4,497,423 - - - - - - - Tech Services 2030-13-01 County Board, Chambers, Peninsula Room AV Upgrade ("Other" is from IS Equip Replacement Fund) - - - - 250,000 250,000 2030-13-02 WIFI / Wireless Upgrade ("Other" is from IS Equip Replacement Fund) - - - - 115,000 115,000 - - - - - 365,000 365,000 TOTAL - 2030 C.I.P. - - - 729,950 4,356,215 3,181,784 8,267,949 Table 4 Cost Summary by Funding Source and Year FY 2030 Updated 08-04-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 2030CostSummary 8/13/2026 Page 34 of 37 Eligible for Eligible for Project 2031 Project Long Term Short Term Federal State Levy Other TOTAL No. Name Financing Financing *Other funding could be Unassigned Fund Balance, Carryovers from Prior Years, DK funding, C.I.P. Excess Funds, City Share, County Roads & Bridges Fund, Donations. (see table 8) Library 2025-36-01 Library-St. Bay branch (split 50/50 with City) ("Other" is from Library CIP Reserve $1M + City of Sturgeon Bay $2.2M) Anticipated the City will contribute $2.2M which is 50% 200,000 3,400,000 3,600,000 - - - - - 200,000 3,400,000 3,600,000 Airport 2027-53-02 Wildlife and Perimeter Security Fence ("Other" is CIP carryover from prior year) 2,575,000 25,000 75,000 2,675,000 - - - 2,575,000 - 25,000 75,000 2,675,000 Highway 2031-33-01 CTH B (N Shore Side Circle - Bluff Drive) 361,978 452,022 - 814,000 2031-33-02 CTH E (Heritage Lake Road - CTH A) 556,800 - 556,800 2031-33-03 CTH G (Bluff Pass - East Shore Drive) 196,000 - 196,000 2031-33-04 CTH K (CTH C - CTH N) 625,000 - 625,000 2031-33-05 CTH D (CTH XC - Misere Road) 600,000 - 600,000 2031-33-06 CTH XC (CTH D - CTH H) 600,000 - 600,000 2031-33-07 CTH N (CTH DK - Ledge Road) 209,000 209,000 2031-33-08 CTH N (CTH DK - Chaudiors Dock) 418,000 418,000 2031-33-09 CTH N (Four Corners Road - Sugar Creek Park) 176,700 176,700 - - - - 361,978 3,833,522 - 4,195,500 Tech Services 2031-13-01 Door Control System (FOB) ("Other" is from IS Equip Replacement Fund) - - - - 220,000 220,000 2031-13-02 Firewall Replacement / Upgrade ("Other" is from IS Equip Replacement Fund) 75,000 75,000 - - - - - 295,000 295,000 TOTAL - 2031 C.I.P. - - 2,575,000 361,978 4,058,522 3,770,000 10,765,500 Table 5 Cost Summary by Funding Source and Year FY 2031 Updated 08-04-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 2031CostSummary 8/13/2026 Page 35 of 37 SUMMARY 2027 2028 2029 2030 2031 TOTALS Airport 4,022,324 515,000 25,000 25,000 2,675,000 7,262,324 Facilities & Parks - - 350,000 2,876,469 - 3,226,469 Highway 4,365,947 4,367,950 4,470,237 4,497,423 4,195,500 21,897,057 911 Dispatch 216,784 216,784 Sheriff - 87,273 87,273 Emergency Services 2,300,000 - - 2,300,000 Museum 4,959,851 - - - - 4,959,851 Library 200,000 200,000 200,000 200,000 3,600,000 4,400,000 Emergency Mgmt - Technology Services 31,857,295 175,000 - 365,000 295,000 32,692,295 Land Use Services - Court Systems - - Administration 150,000 150,000 TOTALS 47,855,417 5,257,950 5,045,237 8,267,949 10,765,500 77,192,053 Updated 08-04-26 M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 TABLES 1-5--Cost by Year - 8.4.26 Total SUMMARY by Dept 8/13/2026 Page 36 of 37 (For Information only) Department Project Initial Project Year Carryover / Reserve Balance Total Estimated Expenditure 2027 2028 2029 2030 2031 Airport Hangar #72 Bi-Fold Door Replacement 2027 - 115,000 115,000 Airport Snow Removal Equipment Building 2021 795,324 2,150,324 2,150,324 Airport Taxiway 1, 2, & 3 2022 287,000 1,722,000 1,722,000 Airport Wildlife Perimeter Fencing 2022 75,000 2,775,000 25,000 25,000 25,000 25,000 2,675,000 Airport Airport Master Plan 2026 10,000 500,000 10,000 490,000 Highway County Road Construction 2026 - 21,897,057 4,365,947 4,367,950 4,470,237 4,497,423 4,195,500 Emergency Services Egg Harbor/Jacksonport Ambulance Station 2024 1,400,000 2,300,000 2,300,000 Administration Government Center Building Security 2027 - 150,000 150,000 Library Library-St. Bay branch (split 50/50 with City) 2025 1,200,000 4,400,000 200,000 200,000 200,000 200,000 3,600,000 Museum Museum & Archives 2023 4,959,851 4,959,851 4,959,851 Facilities and Parks GC - Roof Replacement 2029 350,000 350,000 350,000 Facilities and Parks JC - Roof Replacement 2030 2,600,000 2,876,469 2,876,469 Tech Services Public Safety Radio System Upgrade 2025 18,696,229 31,387,295 31,387,295 Tech Services Core Switch Replacements 2027 255,000 255,000 255,000 Tech Services Phone System Replacement/Upgrade 2027 215,000 215,000 215,000 Tech Services USC M5's Server Replacements 2028 175,000 175,000 175,000 Tech Services County Board, Chambers, Peninsula Room AV Upgrade 2030 250,000 250,000 250,000 Tech Services WIFI/Wireless Upgrade 2030 115,000 115,000 115,000 Tech Services Door Control System (FOB) 2031 220,000 220,000 220,000 Tech Services Firewall Replacement/Upgrade 2031 75,000 75,000 75,000 Sheriff JC AV Equipment Upgrade (Major Case, Jury Assembly, Multipurpose Room) 2030 - 87,273 87,273 911 Dispatch Vesta 911 Upgrade 216,784 216,784 216,784 - - - - - - TOTAL EXPENDITURES 31,895,188 77,192,053 47,855,417 5,257,950 5,045,237 8,267,949 10,765,500 FUNDING SUMMARY: Federal Aids 5,835,000 2,790,000 470,000 2,575,000 State Aids 2,766,324 582,468 509,460 582,468 729,950 361,978 Long-Term Financing (15-25 years) 12,691,066 12,691,066 Short-Term Financing (60 days) - Tax Levy 21,804,475 5,183,479 4,093,490 4,112,769 4,356,215 4,058,522 Prior Carryover / Reserves 31,895,188 26,608,404 185,000 350,000 3,181,784 1,570,000 Unassigned Fund Balance - Other - City of Sturgeon Bay (Library) 2,200,000 2,200,000 TOTAL FUNDING 77,192,053 47,855,417 5,257,950 5,045,237 8,267,949 10,765,500 Capital Project Cost Summary by Year Updated 08-04-26 Final year of expenditure includes the reserve amount. M:\C.I.P. (Capital Improvement Proj)\2027 C.I.P\2027 DOOR COUNTY CIP Cost Summary by Year-updated 8.4.26 8/13/2026 Page 37 of 37