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 May 19, 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. Housing Study Support - DCEDC B. General, Internal Service, and Special Revenue Reserves C. 2025 Department Closeout Update D. Communication/Tower Project Update – Bonding Reimbursement Resolution 9. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee 10. Next Meeting Date • Wednesday, July 22, 2026 – 8:30 a.m. 11. Adjourn Deviation from order shown may occur Notice of Public Meeting Wednesday, June 17, 2026 8:30 a.m. 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/81647822142 ?pwd=NSIZH8oDzIoEAZTEmjYQahRRZ QS6jC.1 Meeting/Webinar ID: 816 4782 2142 Passcode: 416046 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 Tuesday, May 19, 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 Tuesday, May 19, 2026 Finance Committee was called to order by Chairman Jeff Miller at 11:30 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Committee Members present: Jeff Miller, Hugh Zettel, Dale Vogel, Collin Jeanquart, Dave Smith, Theresa Cain- Bieri. David Englebert was excused. Others in Attendance: Administrator Ken Pabich, Finance Director Steve Wipperfurth, County Treasurer Ryan Schley, ES Director Aaron LeClair, Assistant Finance Director JoAnn Baumann, and County Clerk Jill Lau. Virtual Attendance: Staff. Election of Vice Chairperson Supervisor Collin Jeanquart nominated Hugh Zettel, seconded by Supervisor Dale Vogel. Upon hearing no further nominations, a unanimous ballot was cast for Hugh Zettel for Vice Chairman. Adopt Agenda / Properly Noticed Motion by Jeanquart, seconded by Zettel to adopt the agenda. Motion carried by voice vote. Approve Minutes of the April 14, 2026 Finance Committee Meeting Motion by Vogel, seconded by Cain-Bieri to approve the minutes of the April 14, 2026 Finance Committee meeting. Motion carried by voice vote. Communications Finance Director Steve Wipperfurth introduced JoAnn Baumann, Assistant Finance Director. JoAnn will be retiring June 5th. Steve thanked JoAnn for her dedication and service to Door County. Public Comment None. Finance Director Department Update Finance Director Steve Wipperfurth reviewed each report included in the meeting packet. Investment Report Wipperfurth noted the Ampersand CD was not renewed, funds were transferred to the checking account. The remaining balance is interest, $475.74, which was transferred in May. Wipperfurth reviewed the County’s liquidity and long-term strategy of investments; investment maturity dates; and the reason to diversify investments. Comparison of Sales Tax Revenues Report included in the meeting packet was reviewed by Wipperfurth. It was noted the February 2026 Sales Tax collections set a new record for highest amount collected since 2010. Unassigned Fund Balance & Contingency Fund Status Reports included in the meeting packet were reviewed. Wipperfurth reviewed the expense related to the No Tax on Overtime reflected in the Contingency Account. The Payroll Contingency includes employee wage increases, and fully funding estimated payout liabilities. Health Insurance & Workers Comp Page 2 of 37 Reports included in the meeting packet were reviewed. It was noted the County’s workers comp claims have increased. The Workers Comp target balance will be reviewed at a future meeting. New Business (Review / Action) Review First Installment Collection Charge for 2026 Tax Season The annual review of collection charges was included in the meeting packet. County Treasurer Ryan Schley recommended the current charge of $1.62 per billable parcel for the upcoming year. Motion by Vogel, seconded by Jeanquart to approve the recommended 2026 first installment tax collection charge of $1.62 per billable parcel. Motion carried by voice vote. Winter Storm Cost March 14th – March 20th The total cost, including State, County, and municipalities was $501,717.96. Of the total costs, the County’s cost was $162,900.99. Wipperfurth reviewed the County’s snow removal budget. The County did not qualify for any disaster expense relief. Resolution No. 2026-___Authorization to Obtain Feasibility Study for the Emergency Services Middle Station Project Administrator Pabich explained the County Board authorized ES Director Aaron LeClair to research possible sites. Two sites were identified; one being an existing building. Staff is not certain if the existing building is feasible for station use. At this time there is no offer to purchase, however, staff would like to possibly make an offer with contingencies, one being completion of a feasibility study. The Feasibility Study would include comparison costs of constructing a standalone building versus the existing building (if deemed feasible through an analysis of the site). The resolution requests the transfer of an amount not to exceed $30,000. This would only move forward if the offer to purchase can include the feasibility study contingency. Discussion followed and included; have staff taken a future look at collaboration with other public safety including fire - ES Director Aaron LeClair reported the existing building allows for potential future expansion should possibilities arise; the existing building and property does include a house that would be looked at for multiple purposes before deciding on best use. Motion by Vogel, seconded by Smith to approve the resolution as presented and move it on to County Board. Motion carried by voice vote. Review of Unassigned Fund Balance Policy Finance Director Wipperfurth reviewed the policy establishing the reserve funding levels adopted in 2003. In 2017 a statewide survey was conducted by former Finance Director Mark Janiak asking counties about their Unassigned Fund Balance. Survey results were included in the meeting packet and were reviewed. Wipperfurth noted there are different methodologies when establishing limits which must be kept in mind when making comparisons. The Unassigned Fund Balance cannot be utilized for operational expenses, utilities, etc. The Committee needs to decide what percentages they are comfortable with; where do they feel the reserve fund should be. It was noted a range or upper limit is not necessary. Should the County develop a plan or strategy for funds above the threshold such as commit it to a specific capital project. Rather than a specific policy the Finance Committee could monitor the Unassigned Fund Balance and direct staff to reassign funds above the 15% to capital projects as needed in an effort to use the fund as effectively as possible. No changes were recommended to the policy at this time. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee Nothing as of this meeting. Next Meeting Date Wednesday, June 17, 2026 – 8:30 a.m. Adjourn Motion by Jeanquart, seconded by Cain-Bieri to adjourn. Time: 12:49 p.m. Respectfully submitted by Jill M. Lau, County Clerk Page 3 of 37 Page 4 of 37 Page 5 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$ (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$ (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$ 1,200,173$ 32,010$ % 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% 19.36% 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$ (42,723)$ Average % to Date for this time period should be 25.00% DOOR COUNTY WISCONSIN 0.5% Sales Tax Rebate Collection History For, January, 2010 thru March, 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 $1,200,173 6/8/202612:06 PMM:\Sales Tax -- Receipts and Payments\NEW Half Percent Sales Tax Rebate Collection Report by Sales YearNEW Half Percent Sales Tax Rebate Collection Report by Sales Year STW Page 6 of 37 The following information on the General Fund is being provided to the Door County Board of Supervisors pursuant to Rule 19: Unaudited Unassigned Fund Balance--General Fund as of 12/31/2025 35,134,303.10$ 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 19,534,303.10$ Unaudited Steve Wipperfurth, Finance Director As of 12/31/2023 As of 12/31/2024 As of 12/31/2025 As of 5/31/2026 Unassigned Fund Balance 27,383,135.48$ 33,441,650.48$ 35,134,303.10$ 19,534,303.10$ 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 19,534,303.10$ 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 19,534,303.10$ represents approximately 22.31224% 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 6,401,848.40$ 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 May 31, 2026 Page 7 of 37 General Contingency #100.06.1161.59103 2025 Contingency Balance Carryforward (Estimated) Unaudited 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 May, 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 $32,000 related to the Facility Security Improvements (Resolution #2026-31) (32,000.00)$ Subtotal (152,100.00)$ Available Balance--General Contingency Expense Unaudited 346,237.68$ Payroll Contingency Payroll Reserve - #100.32106 Unaudited 4,871,597.28$ 2026 Budget for Payroll Contingency - #100.06.1161.59101 1,329,795.00$ Total Payroll Contingency Available for 2026 6,201,392.28$ 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 5,682,022.28$ Door County Contingency Accounts May 31, 2026 Page 8 of 37 2025 Ending Balance Unaudited 5,095,291.18$ 2026 Revenues: Retired Employees Medical 27,694.69$ County Share Medical 2,649,607.94$ Employee Share Medical 320,906.66$ County Share Dental 122,533.91$ Pro-rated Employee Dental (part-time) 921.82$ Miscellaneous -$ Sub-Total All Contributions 3,121,665.02$ Insurance Reimbursements 137,480.33$ Total Revenues to Date 3,259,145.35$ 2026 Expenditures: Claims Paid Medical 2,393,932.96$ Claims Paid Dental 159,048.73$ Prescription/Drug Claims -$ Total Claims 2,552,981.69$ Specific Premium (Stop Loss Insurance) 548,870.53$ Administrative and Miscellaneous Fees 209,760.16$ Wellness Program -$ Transfers to Other Funds -$ Total Expenditures to Date 3,311,612.38$ 2026 Net Gain/(Loss) to Date (52,467.03)$ Current Fund Balance to Date Unaudited 5,042,824.15$ Notes: 2025 -- Same Time Period Net Gain or (Loss) (148,659.15)$ Difference between same time period-- current year verses prior year 96,192.12$ 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 May 31, 2026 As of 04/6/2026 Page 9 of 37 2025 Ending Fund Balance Unaudited 1,348,921.42$ 177,230.56$ -$ 177,230.56$ (433,590.00)$ -$ (433,590.00)$ (256,359.44)$ Unaudited 1,092,561.98$ 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 May 31, 2026 As of 4/6/26 Revenues Insurance Reimbursements/Dividends Total 2026 Revenues to Date Page 10 of 37 185 E. Walnut Street • Sturgeon Bay, Wisconsin 54235 • 920-743-3113 June 7, 2026 Ken Pabich County Administrator County of Door 421 Nebraska Street Sturgeon Bay, WI 54235 Dear Ken: In 2019, the Door County Economic Development Committee (DCEDC) released a countywide housing study that analyzed Door County’s housing challenges and catalyzed the community toward the development of several hundred new housing units. Still, housing remains the primary barrier to workforce recruitment and retention for businesses of all sizes and sectors. To determine the effect that national and local trends have had upon housing, as well as solutions to barriers toward housing development and affordability, DCEDC recently issued a Request for Proposal (RFP) for an updated housing study. Please find that RFP enclosed. A subcommittee of DCEDC’s Attainable Housing Committee has narrowed down the consultants who replied to the RFP. The approximate cost of the proposal will be $35,000. DCEDC would like to request that the County of Door consider supporting this study to address the issues in the attached RFP with a contribution of $10,000. Please let us know what further information you may need to evaluate this request. We appreciate your consideration. Sincerely, Michelle Lawrie Executive Director Enclosure: 2026 Housing Study RFP Page 11 of 37 REQUEST FOR PROPOSALS HOUSING STUDY for DOOR COUNTY , WISCONSIN Date of Issuance: February 11, 2026 Proposals Due: March 18, 2026, by 5:00pm CST Proposals must be submitted digitally to michelle@doorcountybusiness.com by the deadline to be considered. Contact: Michelle Lawrie Executive Director Door County Economic Development Corporation 185 East Walnut Street Sturgeon Bay, WI 54235 michelle@doorcountybusiness.com (920) 743-3113 X 1 Page 12 of 37 Introduction The Door County Economic Development Corporation (DCEDC) is seeking proposals from qualified consultants or firms to conduct a Housing Study to analyze the current state of housing in Door County, Wisconsin, and provide specific recommendations and strategies to address near and long-term housing needs throughout the county. Community Background Door County is located in Northeast Wisconsin with a year-round population of more than 30,000 primary residents. An additional 11,000 secondary residents call Door County home for a portion of the year. Door County has a strong manufacturing, agricultural and healthcare employment base and many employers are seeking to grow their year-round workforce. As a destination for visitors, Door County promotes tourism. Many seasonal businesses are looking for solutions to housing seasonal workers. A primary economic development strategy for the county is to grow its population of younger workers and families. Demographics show that Door County currently has an aging population. Scope of Services Door County most recently conducted a Housing Study in 2018, published in 2019. Door County is seeking proposals that address what has been accomplished since that time and analyze the market and employment changes that have impacted the housing landscape for Door County in recent years and into the future. 1. Inventory and Characteristics of Current Housing Stock • Housing stock by age, type and value • Units built, permitted, and in development for income-based, affordable, market rate levels of pricing • Comparisons to similar communities in Wisconsin and the Midwest 2. Factors Impacting Housing Supply and Demand • Current and future employer needs • Current and future employee and resident income levels • Impact of short-term rentals and seasonal residential units 3. Stakeholder / Public Engagement • Engage key stakeholders, particularly employers, current workforce, community leaders and recent developers for input and experience in market • Develop strategies to solicit additional public engagement from residents 4. Identification of Current and Future Demand • Quantify demand for rental and owner-occupied housing of the following types of housing for 5-, 10- and 20-year timeframes o Year-Round Housing for Workforce o Affordable Housing o Seasonal Workforce Housing Page 13 of 37 o Senior Housing o Market Rate Housing 5. Identification of Barriers • Identify barriers to development, including but not limited to: o Cost toward development / construction o Lack of infrastructure (including water and wastewater) o Policies governing housing development 6. Geographic Delineation • Analysis and recommendations must address the three unique geographic areas of Door County separately o City of Sturgeon Bay o Municipalities North of the City of Sturgeon Bay o Municipalities South of the City of Sturgeon Bay 7. Project Recommendations • Recommendations for addressing needs and overcoming barriers, including, but not limited to: o Potential assistance programs and partnerships o Potential community investments o Additional marketing efforts Successful proposals will seek to incorporate existing demographic data available, rather than recreating demographic reports. Deliverables 1. Progress Reports and Meetings • The consultant or firm is responsible for submitting monthly progress reports in writing • The consultant of firm is responsible for regular meetings with the DCEDC project team. The frequency of these meetings will be determined as requested by the DCEDC project team and / or consultant or firm. 2. Draft Documents • Copies of draft documents are required during the development stages of the project for review. The following draft documents will be reviewed by the DCEDC project team: o Initial Meeting Summary toward Expectations  Summarizes the initial meeting with the DCEDC project team, specifically noting methodology and key stakeholders o Final Work Product  Will include all seven parts of the Scope of Services 3. Final Work Product • Housing Study in Final Draft Page 14 of 37 Proposal Requirements 1. Cover Letter • Statement of understanding of Scope of Services 2. Consultant or Firm Qualifications • Expertise of subject matter • Knowledge of data sources 3. Project Team • Resumes of staff of consultant or firm team • Identify key lead for team 4. Project Timeline • Detailed schedule including benchmarks, deliverables and stakeholder engagement 5. Budget • Detailed budget 6. References • List of references, preferably from clients similar to Door County in size and economic makeup Evaluation Criteria The following criteria will be used to review the proposals received which meet the RFP requirements: 1. Project approach 2. Qualifications of the consultant or firm 3. Understanding of Scope of Services 4. Budget Selection Process 1. Proposal Review • Review of all proposals using a comparative scoring process in accordance with the evaluation criteria and the Scope of Services 2. Interviews • The DCEDC project team will determine whether interviews are required, or make a selection based on proposals. 3. Contract Negotiations • The selected consultant will work with the DCEDC Project Team to develop a final Scope of Services and contract cost. • Final selection is contingent upon a mutually agreeable contract being finalized with and approved by DCEDC. Approximate Project Timeline Issuance of RFP February 11, 2026 Submittal Deadline March 18, 2026 at 5:00pm Evaluation Period April 15, 2026 Page 15 of 37 Interviews if Needed April 29, 2026 Contract Negotiation May 13, 2026 Approval of Contract May 20, 2026 Questions and Inquiries Questions regarding the request for proposals shall be submitted in writing to michelle@doorcountybusiness.com by 5:00pm CST on March 6, 2026. Answers will be provided by DCEDC by no later than March 11, 2026. Page 16 of 37 DOOR COUNTY Request Authorization For Transfer of Funds / Change in Budget I, the undersigned, respectfully request that the Finance Committee approve the following transfer of funds: FROM: Description Fund Account Exp/Rev Amount Special Projects Fund Reserves (Initiative 6) 216 78.49201 $10,000.00 TO: Description Fund Account Exp/Rev Amount Operational Expense – Affordable Housing 216 78.1780.59153.108 $10,000.00 Requested By: Finance Committee Date: 6/9/2026 Funds Available, Verified By: Steve Wipperfurth Date: 6/9/2026 Reviewed by Finance Director: Steve Wipperfurth Date: 6/9/2026 Authorized & Approved by Finance Committee Date ___________________ Transfer Entered By _______________________________ Date ___________________ Prior to this requested transfer, the available balance in the Special Projects Fund Reserves (Initiative 6) is $286,188.97. If this transfer is approved, the available balance would decrease to $276,188.97. . Fiscal Impact Attachment to Resolution #______ The County supporting DCEDC supporting the housing study. Page 17 of 37 Sales Tax Reserve 12-31-2025 Balance: $598,290 Target Balance: NA General Contingency Reserve 12-31-2025 Balance: $398,338 Target Balance: $300,000 Payroll Contingency Reserve 12-31-2025 Balance: $5,306,964 Target Balance: $3,400,000 Funding Source: Funds come from the County-wide sales tax. The County estimates the amount to be collected and includes this estimate in the County Budget. If there is a surplus, the balance is applied to the next fiscal year's budget. Purpose: The reserve was set up to hold funds which are collected by the additional 0.5% County-wide sales tax. By County Board Resolution, the funds must be used to reduce the tax burden to County tax payers. Purpose: The reserve is used to fund current and future employee benefits upon their departure from county employment. It is also used to cover unplanned expenses that are considered critical enough to warrant Payroll Contingency funding. Additionally, the reserve is used to support employee wage increases and union-negotiated raises. This is a summary of Door County's reserve and fund balance accounts that carry over year to year. It describes the purpose of the reserve or fund balance account, the policy for how the funds are used and the overall target balance, if any, for the account. There are reserve and fund balance accounts that have been set up by the County Board (non-restricted) and there are reserve and fund balance accounts that are restricted from even the County Board. The accounts that are restricted are in italics and highlighted in red. Target Balance: There is no targeted balance for this fund. The goal is to estimate the sales tax as close as possible to avoid creating any large surplus or shortfall. Fund Use: If an unplanned situation occurs, the expense must be approved by the oversight committee and the Finance Committee. If the unplanned expense is over $10,000, it requires approval by the County Board. Fund Use: Each budget cycle, there are two parts related to the Sales Tax. One is the projected sales tax collection for the year. The second is the surplus amount collected from the previous year. General Fund and Internal Service Funds Target Balance: The target balance is based on an annual statistical analysis which projects what would be required if employees did choose to retire. Purpose: The reserve is used to fund unplanned expenses which are deemed critical enough to ask for using the Contingency funding. Funding Source: Each year, the County budgets a set amount to for Contingency Expenses. Any budgeted amount not used in a fiscal year is put into the General Contingency Reserve account. Target Balance: The target balance is based on a general trend developed by the Finance Department. The current target balance of $300,000 is based on our projected needs of unplanned 'situations'. Funding Source: Each year, the County budgets a set amount to cover the Pay for Performance Program and also a set dollar amount for retirements. Dollars that are not used in a fiscal year become part of the fund balance. Fund Use: At the end of the year, the Finance Department will reconcile the Pay for Performance program and also any employee benefit payouts. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 1 Page 18 of 37 General Fund and Internal Service Funds Medical Benefit Fund Reserve 12-31-2025 Balance: $5,085,857 Target Balance: $5,200,000 (minimum) Workers Compensation Fund Reserve 12-31-2025 Balance: $1,348,921 Target Balance: $600,000 Vehicle Replacement Reserve 12-31-2025 Balance: $3,310,042 Target Balance: None Purpose: The Fund is used for our self-insured medical and dental benefit expenses (health/dental insurance plan), including claims, our consultant, reinsurance, and other expenses related to the plan. The reserve is used to provide for expenses in excess of budgeted amounts. Funding Source: Funds are budgeted in every department for the insurance benefit. Each year, the County works with our consultant to develop a budget and our insurance rates for our employees. The premiums paid by the County and the employees pay for the health/dental program. Surplus amounts are retained in the reserve to cover unforeseen costs and to help smooth premium amounts. Target Balance: The target balance is based on a statistical analysis done by our consultant. Our utilization and current fund balance is used to help set the rates. The $5.2 million is based on a projected reserve needed should we have sustained expenses in excess of premiums collected. Purpose: The Fund is used to fund Worker's Compensation program. Worker's Compensation is used when there is a work related injury. The reserve is used to provide for expenses in excess of budgeted amounts. Fund Use: Funds that are budgeted in each department budget for insurance are transferred each payroll to the Medical Benefits Fund. ie have poor performance in the plan, then we can experience higher expenses and higher rates in the future--thus the need for a significant Target Balance. Funding Source: Funds are budgeted in every department for the benefit. Each year, the County budgets a set amount to cover our premiums. The amount is determine by our provider and our previous year utilization. Similar to the Medical Benefit Fund, our balance can grow or shrink depending on our overall performance or utilization within the program. Target Balance: The target balance is based on a multiple-year trend which looks at previous rates, utilization and trends in the market. The $600,000 represents approximately a year and a half for funding for the program. Purpose: The reserves are used to fund future vehicle and equipment replacements. In essence, each year we put money aside for the future replacement of the vehicle/equipment at the projected end of its life. Funding Source: Each year, a department with a vehicle (or eligible equipment such as mowers and tractors) budgets a portion of the cost to replace a vehicle. For example, if a car has a life of 10 years, then each year will place 1/10 of the replacement cost in its budget. These funds are moved into the Vehicle Replacement Reserve until needed for the new purchase. Target Balance: There is no specific target balance. The goal is to ensure that a vehicle can replaced at the end of its useful life without having to budget additional capital dollars. The reserve should be reviewed annually by the Finance Committee to determine if the fund is over/under funded. Fund Use: Funds that are budgeted in each department budget for insurance are transferred each payroll to the Workers Compensation Fund. Fund Use: When a vehicle is ready to be replaced a department will budget for the new vehicle in the annual budget. As part of the budget they will also include the offsetting revenue for the vehicle from the Vehicle Replacement Reserve. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 2 Page 19 of 37 General Fund and Internal Service Funds M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 3 Page 20 of 37 General Fund and Internal Service Funds Boat Launch Reserve 12-31-2025 Balance: $545,317 Target Balance: See below Parks Building Reserve 12-31-2025 Balance: $112,290 Target Balance: None Communication Tower Reserve 12-31-2025 Balance: $1,975,871 Target Balance: None Funding Source: One-time transfer for the project plus additional transfers from Unassigned Fund Balance and Workers Comp. Fund Use: Expenses related to the project are authorized. Once the project is complete, any excess dollars will be transferred back into the Unassigned Fund Balance and the reserve will be closed. Target Balance: There is no specific target balance. Fund Use: Each year when the department prepares the budget it would the use the Park Building Reserve as a source of revenue. If there are expenses above what is budgeted, it should have approval from the home committee and the Finance Committee. Purpose: The reserve was established to fund additions and major improvements to the County Park facilities. Target Balance: There is no specific target balance at this time. Over time, the assets should be analyzed to determine a target balance. Many of these assets have significant value and are very expensive to replace. Funding Source: Each year, the Park budget includes funds for additions and major improvements to Park facilities. If there is a surplus at the end of the year, it is placed into the reserve. If there is a shortfall, then funds are withdrawn from the reserve to balance the expenses. If funds are withdrawn, they must have approval of the oversite committee. Purpose: The reserve was established when funds were set aside by the County Board for the project buildout of the communication towers and related equipment supporting our emergency communications, also includes radio reprogramming. Once the project is completed any surplus funds should go back into the Unassigned Fund Balance or be allocated to a maintenance fund. Target Balance: The target balance is based on a 5-year rolling projection of capital improvement projects aimed at repairs or improvements to County-managed public boat launch facilities. Example projects include but are not limited to dock repairs and replacement, dredging, restroom facility repairs, break wall inspections and repairs, parking lot maintenance, and associated grounds. Fund Use: Each year when the department prepares the budget it would show using the Boat Launch Reserve as a source of revenue. If there are expenses above what is budgeted, it should have approval from the home committee and the Finance Committee. Purpose: The reserve was established to fund the repair and maintenance of the County Park boat launches. Funds from this account are designated for repair and maintenance for facilities directly related to the boat launches (i.e.,. break walls, piers, launch, cleaning stations, bathrooms, etc.). Funding Source: Each year, the Park budget includes funds for boat launch maintenance; in addition, revenues are projected for boat launch fees. If there is a surplus of revenues over expenses at the end of the year, the surplus goes to the reserve. If there is a shortfall, then funds are withdrawn from the reserve to balance the expenses. If funds are withdrawn, they must have approval of the oversite committee. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 4 Page 21 of 37 General Fund and Internal Service Funds Facilities Maintenance Reserve 12-31-2025 Balance: $1,321,233 Target Balance: None Technology & Maintenance Replacement Reserve 12-31-2025 Balance: $1,398,341 Target Balance: None Forestry Reserve 12-31-2025 Balance: $27,748 Target Balance: $40,000 Funding Source: Rental fees (self supporting) Fund Use: Primary maintenance and repairs. Secondary staffing and support. Target Balance: $40,000 Fund Use: Each year when the department prepares the budget it would show using the reserve as a source of revenue. If there are expenses above what is budgeted, it should have approval from the oversight committee and the Finance Committee. Fund Use: Each year when the department prepares the budget it would show using the reserve as a source of revenue. If there are expenses above what is budgeted, it should have approval from the oversight committee and the Finance Committee. Purpose: The reserve was established to fund future maintenance needs on County-owned facilities. The fund was established to help stabilize future expenses related to building maintenance. Funding Source: Each year, the Facilities budget includes funds for maintenance. If there is a shortfall, then funds are withdrawn from the reserve to balance the expenses. If funds are withdrawn, they must have approval of the oversight committee. Target Balance: At present, there is no specific target balance. Purpose: The reserve was established to fund future technology (hardware and maintenance) needs throughout the County, this also includes Fiber breaks. The reserve was established to help stabilize future expenses related to replacement of technology. Funding Source: Each year, the Technology Services budget includes funds for replacements. If there is a shortfall, then funds are withdrawn from the reserve to balance the expenses. If funds are withdrawn, they must have approval of the oversight committee. Target Balance: The target balance is $500,000. Purpose: The reserve was etsablished for the sales of trees and renting of equipment related to tree planting in the Soil & Water Conservation Department. This fund is now primarily for repair or replacement of tree planters and a no-till drill. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 5 Page 22 of 37 General Fund and Internal Service Funds Non-Metallic Mining Reserve 12-31-2025 Balance: $107,757 Target Balance: $100,000 Land Records Modernization Reserve 12-31-2025 Balance: $326,215 Target Balance: None Cana Island Preservation Reserve 12-31-2025 Balance: $404,891 Target Balance: $500,000 minimum Fund Use: The reserve is managed by the Land Information Officer. Funds can be used through the budget process for projects related to land records modernization. The use of dollars is part of the annual budget process. Funding Source: The reserve is funded through the collection of visitor fees and sales at the Island which is run by the Maritime Museum. There is an agreement which spells how the funds are allocated between the Maritime Museum and the County. Fund Use: The reserve can be used for preservation at Cana Island. The use of the reserve should be a part of the annual budget process. If there are uses outside of the budget process, it should be authorized by the oversight committee and the Finance Committee. Purpose: The reserve was established to allow for fees to be collected from non-metallic mine permits. Each year the permit rate is set by the Soil & Water Conservation Department. This is a self sustaining program with zero Levy dollars in the budget. Funding Source: The reserve is funded through the collection of permit fees - revenues over expenditures. Target Balance: Target balance is $100,000 which was set by staff to ensure the program will be funded for the next fiscal year. Permit fees are adjusted annually to maintain targeted balance. Fund Use: Staff time is charged to the account for time spent administrating the program through the budget process. Target Balance: The minimum target balance is $500,000. After that balance is achieved, funds shall be used toward County Park improvement development other than Cana Island. Ref: June 2, 2022, License agreement and January 2001 Land Patent from the Federal Bureau of Land Management. Purpose: Reserve required by the State to be utilized on land record modernization projects. Funding Source: When documents are recorded in the Register of Deeds Office, a portion of the fee goes to LIO revenue accounts; eligible expenses are charged to LIO expense accounts. At the end of the year, any surplus is added to the reserve, or any shortfall is taken from the reserve. Purpose: The reserve was established to allow for fees to be collected from Cana Island visitor sales. The dollars must be used for the preservation/maintenance of Cana Island and its facilities. Target Balance: No target is established. The Fund is monitored yearly to determine what software or projects can be funded. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 6 Page 23 of 37 General Fund and Internal Service Funds Restr. 85.21 Transportation Reserve 12-31-2025 Balance: $86,980 Target Balance: None Funding Source: Funds are provided through the WI State Department of Transportation. Fund Use: Funds can only be used for major repairs or capital purchases (vehicles). Target Balance: There is no specific target balance; however, the State strongly discourages any balance over $80,000 and requires a 3- year spend-down plan if and when we exceed that limit. Purpose: The reserve was established to hold unspent state transportation grant funds. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 7 Page 24 of 37 CDBG Special Housing Fund Reserve 12-31-2025 Balance: $106,116 Target Balance: None Human Services Fund Reserve - CCOP 12-31-2025 Balance: $5,980 Target Balance: None County Road & Bridges Reserve (Capital) 12-31-2025 Balance: $460,534 Target Balance: $500,000 This is a summary of Door County's reserve and fund balance accounts that carry over year to year. It describes the purpose of the reserve or fund balance account, the policy for how the funds are used and the overall target balance, if any, for the account. There are reserve and fund balance accounts that have been set up by the County Board (non-restricted) and there are reserve and fund balance accounts that are restricted from even the County Board. The accounts that are restricted are in italics and highlighted in red. Purpose: The Fund was established when the County received a grant from the State for affordable housing. The Fund is administered by DCEDC on our behalf and is used as a down payment loan program for those that qualify. Loan can range from $5000-$20,000 and is required to be paid back if the home is ever sold. Funding Source: The County does not provide any funding to this fund. Target Balance: There is no targeted balance for this fund. Purpose: The Reserve was created with a State grant award. It is used to help offset expenses in the Children's Community Options Program (CCOP). Funding Source: The County does not provide any funding to this reserve. Future funds for the program would need to come from additional grant funding. Special Revenue Funds Fund Use: DCEDC is responsible for the administration of the fund and loans that are approved. Fund Use: It is used by Human Services when needed, and it must comply with the rules of the program. Fund Use: Once approved as part of the budget, funds are drawn down by direct project expenses related to each road segment. Target Balance: There is no targeted balance for this fund. Purpose: Funds in this reserve account are held for County road improvement projects and snow removal/maintenance of County roads. If the funds budgeted in a given year for County road projects are not entirely used, or if a project is postponed, then the funds carry over in this account to the next year. Funding Source: Each year, the County budgets a dollar amount for County road improvements The budget goal is to provide enough funds to improve approximately 18 linear miles of County roads per year. Target Balance: The target balance is $500,000 for snow removal/maintenance and road construction. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 1 Page 25 of 37 Special Revenue Funds Senior Resource Center Fund Reserve 12-31-2025 Balance: $223,684 Target Balance: None Recycling Solid Waste Reserve 12-31-2025 Balance: $776,672 Target Balance: None Jail Commissary Fund Reserve 12-31-2025 Balance: $208,064 Target Balance: $200,000 Target Balance: Target balance is based on future replacement of large items such as laundry or kitchen repairs or replacements along with other qualifying needs. A lot of equipment has or is nearing its end of life and will need repair or replacement within the next couple of years. Target Balance: There is no specific target balance. Purpose: These are State funds that Door County manages for recycling in Door County. Fund Use: To use the funds, each year the Senior Center develops a budget and would allocate revenue dollars from this fund to cover the expenses. Unbudgeted expenses to be paid from these reserve accounts should have approval of the oversite committee and the Finance Committee. Fund Use: The Highway Commissioner works with each community to determine the amount of recycling dollars are allocated. The distribution of the funds must comply with the State rules. Fund Use: The reserve can be used for qualifying expenses with approval from the Sheriff, oversight committee and Finance Committee, or it can be drawn down through the annual budget process for planned expenditures. Funding Source: State dollars. Target Balance: There is no specific target balance. Purpose: The reserve was setup to help with jail-related expenses related to inmate services. For example, the funds can be used to replace mattresses, TVs, uniforms, bedding, or other equipment that is used by the inmates. Funding Source: Funds are collected from the profits that the Jail makes on the phone services and sales of items available (i.e., candy bars, chips, and other commissary items). The profits are used for the betterment of inmates' environment, programming, and daily needs. Funding Source: There are no County levy dollars in this fund. It is entirely based on donations. Donations can come in multiple forms from direct cash to estate contributions. Purpose: This account was established to hold donations that are made to the Senior Resource Center (Community Center). Individuals make donations to the Senior Center for programs, equipment, building, etc. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 2 Page 26 of 37 Special Revenue Funds Revolving Loan Fund Reserve - SBDCED 12-31-2025 Balance: $59,416 Target Balance: None Solid Waste Landfill Long-Term Care Reserve 12-31-2025 Balance: $1,398,556 Target Balance: None Jail Assessment Fund Reserve 12-31-2025 Balance: $73,810 Target Balance: $100,000 Funding Source: When individuals are fined there is a related surcharge collected by the Clerk of Court. This surcharge is required to be placed in this account. The Sheriff estimates revenues each year. Target Balance: Target balance is based on future maintenance repairs to the physical plant of the jail along with other qualifying needs. Fund Use: The reserve can be used for qualifying expenses with approval from the Sheriff, oversight committee and Finance Committee, or it can be drawn down through the annual budget process for planned expenditures. Purpose: These are funds that are administered by DCEDC on the County's behalf. It is a loan program that is used for economic development and it must meet various performance standards. Budget Process: No County Levy dollars are used. The program is funded through principal and interest payments paid back on outstanding loans. Purpose: Required by State Statute 302.46(2)-Jail Surcharge. By Statute: Counties may make payments for construction, remodeling, repair or improvement of county jails and for costs related to providing educational and medical services to inmates from county jail funds. Purpose: Fund was established for the long-term care of the County landfill which is closed. We are required to have the fund in place for addressing any needs related to the long-term maintenance. Budget Process: Each year, the Highway Department budgets a set dollar amount for maintenance (i.e., leachate disposal) and also funds that are allocated to the Fund itself. Budget Process: Funds from the reserve are used to reimburse Door County for actual maintenance costs incurred. Disbursements from the reserve must be approved by the WI DNR. Target Balance: The WI DNR is responsible for monitoring our reserve and assuring that our reserve is adequate. Budget Process: DCEDC administers the program and loans are reviewed by DCEDC staff and approved by an appointed committee and the County Board. Target Balance: None M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 3 Page 27 of 37 Special Revenue Funds Veteran's Memorial Fund Reserve 12-31-2025 Balance: $2,950 Target Balance: None Library Donation Fund Reserve 12-31-2025 Balance: $95,416 Target Balance: None Dog License Fund Reserve 12-31-2025 Balance: $4,479 Target Balance: $1,000 Recycling Solid Waste Reserve 0 $190,041 Target Balance: None $3,605,718 Fund Use: The Fund has been used for related maintenance to the Memorial. The Fund will be closed once the dollars are gone unless more money is raised for maintenance. Funding Source: Funds are based on donations as well as grants from the Library Federation (combined in 2022). Funding Source: Door County municipalities sell dog licenses. The proceeds from these dog licenses come to Door County, who subtracts the out-of-pocket expenses for the dog license program and then remits the remainder to the Door County Humane Society. We retain $1,000 in the reserve to provide working capital for dog license program expenses. Purpose: The purpose of the reserve is to provide funds for expenses related to Door County's dog license program. Purpose: The fund was established to accept donations for the Memorial that is front of the City Hall in Sturgeon Bay. The reserve holds such donations that have not been spent. Funding Source: Funds were donated during the time of construction of the Memorial. Target Balance: There is no specific target balance. Fund Use: Funds from the reserve provide working capital for dog license program expenses. Target Balance: The target balance is $1000. Purpose: The Fund was established to allow for donations to the Door County Library System. The money is used for programs or specific items the Library is working towards. The reserve holds such donations that have not been spent. Fund Use: Staff can draw down funds through the budget process or can be allocated by the Library Board. Target Balance: There is no specific target balance. Purpose: These are funds that Door County is managing of seized property. Funding Source: Seized property. Fund Use: Pay creditors Target Balance: There is no specific target balance. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 4 Page 28 of 37 Comm TS Fiber Reserve 12-31-2025 Balance: $72,156 Target Balance: N/A Addressing Program 12-31-2025 Balance: $62,621 Target Balance: N/A SRC Exercise Equipment 12-31-2025 Balance: $13,581 Target Balance: N/A This is a summary of Door County's Miscellaneous reserve and fund balance accounts that carry over year to year. It describes the purpose of the reserve or fund balance account, the policy for how the funds are used and the overall target balance, if any, for the account. These reserve funds are committed but not restricted. General Fund and Internal Service Funds Purpose: Funding Source: Purpose: The reserve was established to utilize as a cost saving measure when replacing exercise equipment at the ADRC. Funding Source: The County does not provide any funding to this account. Clients make donations when utilizing the exercise room. Those dollars are used to offset the expense to replace and repair equipment which can run up to $9000 to replace a piece of equipment. Fund Use: It is used by the ADRC when needed to replace exercise equipment. Target Balance: There is no target balance for this fund. Fund Use: Target Balance: There is no targeted balance for this fund. Purpose: Funding Source: Fund Use: Target Balance: There is no targeted balance for this fund. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 1 Page 29 of 37 General Fund and Internal Service Funds Sheriff Reserve Residual 12-31-2025 Balance: $27,787 Target Balance: N/A Comm EMS Wash Is Building 12-31-2025 Balance: $0 Target Balance: N/A EMS Donations 12-31-2025 Balance: $4,954 Target Balance: N/A Purpose: Funding Source: Purpose: Funding Source: Fund Use: Target Balance: There is no targeted balance for this fund. Fund Use: Target Balance: There is no targeted balance for this fund. Purpose: Funding Source: Fund Use: Target Balance: There is no targeted balance for this fund. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 2 Page 30 of 37 General Fund and Internal Service Funds EMS Act 102 -Equip & Supplies 12-31-2025 Balance: $124,109 Target Balance: N/A EMS Act 102 -Training 12-31-2025 Balance: $25,490 Target Balance: N/A Comm UW Extension 12-31-2025 Balance: $22,217 Target Balance: N/A Purpose: Funding Source: Purpose: Funding Source: Fund Use: Target Balance: There is no targeted balance for this fund. Fund Use: Target Balance: There is no targeted balance for this fund. Purpose: Funding Source: Fund Use: Target Balance: There is no targeted balance for this fund. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 3 Page 31 of 37 General Fund and Internal Service Funds S&W Invasive Species 12-31-2025 Balance: $65,360 Target Balance: $100,000 S&W Beach Pollution 12-31-2025 Balance: $6,464 Target Balance: $0 SWCD Erosion Control 12-31-2025 Balance: $759 Target Balance: $1,000 Purpose: This account is maintained to always have available match monies when applying for grants. Having matching cash in hand scores well with grant applications. Funding Source: Door County Property owners. Purpose: This account was started to have erosion control netting on hand for small projects or projects in need of immediate attention. Landowners are charged for the netting at a reduced cost. Having netting on hand can address eroding waterway immediately versus ordering and waiting for deliveries. Funding Source: Landowners who purchase the netting from the SWCD. Fund Use: Water quality protection projects in need of immediate attention. Target Balance: $1,000 Fund Use: Matching funds for grant applications. Can be used for Control work, education, and if needed staffing support. Target Balance: A minimum of $100,000 is preferred as many grants require a 1:1 match. Purpose: These funds originated from donations for water quality activities at our public beaches. Funding Source: Door County Property owners. Fund Use: Any activities related to water quality at public beaches. Annually staff review previously installed BMP's at our local beaches. Staff time related to these activities can also be charged to this account. Target Balance: Over time we expect to draw this account down to zero. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 4 Page 32 of 37 General Fund and Internal Service Funds SWCD Special Fund 12-31-2025 Balance: $50,000 Target Balance: $50,000 Waste Storage Permits 12-31-2025 Balance: $20,000 Target Balance: $50,000 Water Pollution Abmt-CS 12-31-2025 Balance: $135,002 Target Balance: $20,000 Purpose: This account is for special projects that are typically not grant eligible. Funding Source: Plat book sales and Culvert inventory reimbursement. Purpose: These funds support the County Cost Share program to abate water quality concerns. Cost shareable projects include numerous best management programs from well abandonment to manure storage construction. Funding Source: Each year we ask for County Levi dollars to maintain this account. Request for 2026 & 2027 is $20,000. Fund Use: These funds are used to abate water quality issues and to incentivise landowner participation. The funds can be used to offer the minimum amount of cost sharing as required in Chapter 23 (Animal Waste Ordinance) to comply with State Standards and Prohibitons. Having a County Cost share Program and a local ordinance also helps score better with potential grants or funding sources. Target Balance: The maximum amount that any landowner can receive per policy is $10,000 per year. The SWCD would like to maintain a minimum balance of $20,000. (Projected balance at the end of 2025 is $0.) Fund Use: Upfront purchasing of plat books. Staffing for special projects. Target Balance: $50,000 Purpose: This account is for staffing support when reviewing waste storage plans, construction supervision, and maintenance activities associated with any farm (including CAFOS) that is proposing to build an animal waste storage facility in Door County. Funding Source: Permit fees per policy self sustains this account. Fund Use: Non Grant staffing support for the entire process of constructing animal waste facillities in Door County. Target Balance: $50,000 M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 5 Page 33 of 37 General Fund and Internal Service Funds TRM Tech Support 12-31-2025 Balance: $0 Target Balance: $0 SWCD Groundwater Monitoring 12-31-2025 Balance: $360 Purpose: These funds are for staffing support for agricultural related activities in support of Chapter 23 Funding Source: These funds originated from the WDNR Targeted Runoff Management program (TRM). Fund Use: These funds can be used for agricultural related staffing support. Target Balance: This account is not intended to be perpetual and can be drawn down to $0. M:\Fund Balance-Contingency-Reserves\Reserve Funds Balance\2025\2025 RESERVE FUNDS BALANCE- In Progress 6 Page 34 of 37 Special Projects Funds Balance as of 12-31-2024 1,800,692.81$ Total Special Projects Fund Balance as of 12-31-2024 1,800,692.81 Expenditures 2025 Transfer from Unassigned Fund Balance Special Projects Balance as of 12/31/2024 Actual Expenses of Special Projects thru 12/31/2025 Transfer between Projects Projected Expenses Remaining Balance Initiative 2: Broadband Broadband Program 281,270.43 108,677.73 172,592.70 Broadband Total 281,270.43$ Broadband Remaining Balance 172,592.70$ Initiative 3: Environmental Non-native Phragmites Control 100,000.00 25,000.00 75,000.00 Well Water Testing 177,335.76 53,928.11 123,407.65 - Environmental Total 277,335.76$ Environmental Remaining Balance 198,407.65$ Initiative 4: Health & Human Services Childcare Facilities, Programs & Services 72,626.81 58,242.24 14,384.57 Sober Living Facility 758,592.17 37.60 758,554.57 Electronic Beach Advisory Signs 10,000.00 10,000.00 - Health & Human Services Total 841,218.98$ Health & Human Services Remaining Balance 782,939.14$ Initiative 5: Public Health, Protection & Safety Worker Retention Incentive (450 employees x $400) - - Emergency Services - Employees Educational Assistance Program 114,678.67 11,072.56 103,606.11 SPL Payouts - - County Addressing - - Other - - Public Health, Protection & Safety Total 114,678.67$ Public Health, Protection & Safety Remaining Balance 103,606.11$ Initiative 6: Reserves 286,188.97 286,188.97 Reserves Total 286,188.97$ Reserves Remaining Balance 286,188.97$ Land Use Services 650,000.00 60,949.69 589,050.31 Total Expenditures 317,907.93 2,132,784.88 Total Remaining Balance for Special Projects 2,132,784.88$ Balance includes Land Use $650,000 SPECIAL PROJECTS FUND ALLOCATION Updated April 8, 2026 by Steve Wipperfurth, Door County Finance Department Balance 12/31/2025 Page 35 of 37 Soft close complete. 3/6/2026 As of 5/6/2026 Fund Dept Description Excess To (From) General Fund Actual Revenues over Expenditures Difference due to any Transfers from/to Reserves, Carryforward Adj., etc. not completed in G/L 100 06 General Admin 3,637,719.98 2,222,339.98 1,415,380.00 100 10 Co Clerk 48,625.29 48,625.29 - 100 11 Co Board 21,678.29 21,678.29 - 100 12 Treasurer 121,448.74 121,448.74 - 100 13 Tech Services 67,202.98 67,202.98 - 100 14 Corp Counsel 8,579.50 8,579.50 - 100 15 Register of Deeds 149,280.01 149,280.01 - 100 16 Real Property / LIO 27,698.10 27,698.10 - 100 20 Veterans 4,560.94 4,560.94 - 100 25 Court Systems 37,495.63 37,495.63 - 100 26 District Attorney 16,316.44 16,316.44 - 100 27 Child Support 68,780.04 68,780.04 - 100 28 Sheriff 9,738.20 9,738.20 - 100 29 Emergency Services 395,546.17 395,546.17 - 100 30 UW Extension 52,573.52 52,573.52 - 100 31 SWCD 50,532.44 50,532.44 - 100 35 Museum 39,531.17 39,531.17 - 100 36 Library 47,516.83 47,516.83 - 100 37 Facilities & Parks 234,790.48 234,790.48 - 100 39 Medical Examiner 3,693.16 3,693.16 - 100 44 Human Resources 181,980.49 181,980.49 - 100 48 Finance 12,064.46 12,064.46 - 100 49 Administrator (1,598.17) (1,598.17) - 100 53 Airport 114,445.77 114,445.77 - 100 68 Land Use Services - - - 100 69 Emergency Management & Communications 84,566.73 84,566.73 - 100 71 Transportation - - - 100 75 T.S. Equipment Outlay 4,249.87 4,249.87 - 5,439,017.06 4,023,637.06 1,415,380.00 Carryforward Adjustment (75,691.48) 204 23 Senior Resource Center (already included above in 06) - 100.33101 250 70 Health & Human Services (already included above in 06) - Beginning balance 33,441,650.48 - Ending balance 34,956,850.22 1,515,199.74 *Estimated Excess Transfer to (from) Unassigned Fund Balance 3,947,945.58 (from Depts) Other Transfers to (from) Unassigned Fund Balance from (to) Reserves (2,432,745.84) Carryforwards Net adjustment (75,691.48) TOTAL INCREASE (DECREASE) to Unassigned Fund Balance 1,515,199.74 (To) VRF (335,359.46) Inventories & Prepaids Adj (736,020.17) 1,415,380.00 From (To) Reserves above From (To) other Reserves (1,361,366.21) Soft Close 4,023,637.06 This is not 100% accurate until all entries are complete for the year; most likely at the end of April. 1,515,199.74 Door County Year End Close Out 2025 12/31/2025 (Unaudited) M:\Audit 2025\2025 Departmental Closeouts\2025 Departmental Closeouts-after Trial Balance 5.7.26 SUMMARY 6/10/2026 Page 36 of 37 QB\102881855.1 RESOLUTION NO. ____________ RESOLUTION DECLARING OFFICIAL INTENT TO REIMBURSE EXPENDITURES FROM PROCEEDS OF BORROWING WHEREAS, Door County, Wisconsin (the "Issuer") plans to undertake a Countywide emergency communication system project (the "Project"); WHEREAS, the Issuer expects to finance the Project on a long-term basis by issuing tax-exempt notes or other tax-exempt obligations (collectively, the "Notes"); WHEREAS, because the Notes will not be issued prior to commencement of the Project, the Issuer must provide interim financing to cover costs of the Project incurred prior to receipt of the proceeds of the Notes; and WHEREAS, the County Board of Supervisors (the "Governing Body") of the Issuer deems it to be necessary, desirable, and in the best interests of the Issuer to advance moneys from its funds on hand on an interim basis to pay the costs of the Project until the Notes are issued. NOW, THEREFORE, BE IT RESOLVED by the Governing Body of the Issuer that: Section 1. Expenditure of Funds. The Issuer shall make expenditures as needed from its funds on hand to pay the cost of the Project until proceeds of the Notes become available. Section 2. Declaration of Official Intent. The Issuer hereby officially declares its intent under Treas. Reg. Section 1.150-2 to reimburse said expenditures with proceeds of the Notes, the principal amount of which is not expected to exceed $15,000,000. Section 3. Unavailability of Long-Term Funds. No funds for payment of the Project from sources other than the Notes are, or are reasonably expected to be, reserved, allocated on a long-term basis, or otherwise set aside by the Issuer pursuant to its budget or financial policies. Section 4. Public Availability of Official Intent Resolution. The Resolution shall be made available for public inspection at the office of the Issuer's Clerk within 30 days after its approval in compliance with applicable State law governing the availability of records of official acts including Subchapter II of Chapter 19, and shall remain available for public inspection until the Notes are issued. Section 5. Effective Date. This Resolution shall be effective upon its adoption and approval. Adopted and recorded June 23, 2026 ______________________________ Chairperson ATTEST: ___________________________________ County Clerk (SEAL) Page 37 of 37