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. Election of Vice Chairperson 4. Adopt Agenda / Properly Noticed 5. Approve Minutes of the April 14, 2026 Finance Committee Meeting 6. Communications 7. Public Comment 8. Finance Director Department Update ➢ Investment Report ➢ Comparison of Sales Tax Revenues ➢ Unassigned Fund Balance & Contingency Fund Status ➢ Health Insurance & Workers Comp 9. New Business (Review / Action) A. Review First Installment Collection Charge for 2026 Tax Season B. Winter Storm Cost March 14th – March 20th C. Resolution No. 2026-___Authorization to Obtain Feasibility Study for the Emergency Services Middle Station Project D. Review of Unassigned Fund Balance Policy 10. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee 11. Next Meeting Date • Tuesday, June 16, 2026 – 11:30 a.m. 12. Adjourn Deviation from order shown may occur Notice of Public Meeting Tuesday, May 19, 2026 11:30 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/81548555162 ?pwd=sv9KuXGDaRnFq6GB25er6yhKcT SUwS.1 Meeting/Webinar ID: 815 4855 5162 Passcode: 289243 To Connect via phone: 1-312-626-6799 Page 1 of 23 Door County Finance Committee Meeting Oversight for Finance Department, Register of Deeds, and County Treasurer Door County Government Center Tuesday, April 14, 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, April 14, 2026 Finance Committee was called to order by Chairman Jeff Miller at 11:00 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Committee Members present: Jeff Miller, Hugh Zettel, Ken Fisher, Dale Vogel, David Englebert, and Joel Gunnlaugsson. Virtual attendance: Morgan Rusnak. Others in Attendance: Administrator Ken Pabich, Finance Director Steve Wipperfurth, Alexis Heim Peter, and County Clerk Jill Lau. Virtual Attendance: Staff & Public. Adopt Agenda / Properly Noticed Motion by Gunnlaugsson, seconded by Vogel to adopt the agenda. Motion carried by voice vote. Approve Minutes of the March 18, 2026 Finance Committee Meeting Motion by Fisher, seconded by Zettel to approve the minutes of the March 18, 2026 Finance Committee meeting. Motion carried by voice vote. Communications No communications were presented. Public Comment None. Finance Director Department Update Investment Report Finance Director Steve Wipperfurth reviewed long-term investments. Wipperfurth noted Ehlers continually monitors our investments. Overall, the County’s portfolio is averaging over 4%. The upcoming 2028 Tower Project will impact our investment income. Will continue to make adjustments to the investments to build predictable income. Comparison of Sales Tax Revenues 2025 numbers are complete. Revenue was higher than budgeted at $6,798,290. Unassigned Fund Balance & Contingency Fund Status Reviewed. The Contingency Fund does not include the $32,000 transfer on today’s agenda. Health Insurance & Workers Comp Reviewed. New Business (Review / Action) Resolution No. 2026-___2025 Carryforwards from General Fund and Special Revenue Accounts Approval of the request made to transfer $722,073.58 from the 2025 non-lapsing account to the respective 2026 non-lapsing accounts to be expended in the 2026 budget year. Page 2 of 23 Motion by Gunnlaugsson, seconded by Vogel to approve the carryforward requests in the amount of $722,073. Motion carried by voice vote. Resolution No. 2026-___Transfer of Non-Budgeted Funds for the Building Security Upgrades Based on the findings made by CISA, the County’s internal Safety Team recommends the following actions: 1. Upgrading the County’s door access control software, as the current system does not allow County facilities to be managed independently; 2. Implement software to map three County facilities for use by emergency responders. This tool enhances response effectiveness during emergencies or threats; and 3. Installation of additional door control systems at the Justice Center to improve access management and overall security. The resolution approves the transfer of an amount not to exceed $32,000. Motion by Fisher, seconded by Zettel to approve the resolution and move it on to County Board. Motion carried by voice vote. 2027 Budget Schedule The schedule was included in the meeting packet and was reviewed. 1st version of the 2027 and 2028 budgets are due to Finance on May 1st. Budget Retreat will be on June 4th. The CIP process will be reviewed at the May committee meeting. Sustainability Matters to be Considered No matters presented. Legislative Matters to be Considered No matters presented. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee • Highway expenditures from Snowstorm Elsa Next Meeting Date Tuesday, May 19, 2026 – 11:30 a.m. Adjourn Motion by Gunnlaugsson, seconded by Rusnak to adjourn. Time: 11:42 p.m. Respectfully submitted by Jill M. Lau, County Clerk Page 3 of 23 Page 4 of 23 Page 5 of 23 Month Received 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 (Sales for Month of) March 161,230$ 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$ (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$ 761,044$ 74,733$ % 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% 12.27% 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$ 60,898$ Average % to Date for this time period should be 16.67% DOOR COUNTY WISCONSIN 0.5% Sales Tax Rebate Collection History For, January, 2010 thru February, 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 $761,044 5/12/20267:00 AMM:\Sales Tax -- Receipts and Payments\NEW Half Percent Sales Tax Rebate Collection Report by Sales YearNEW Half Percent Sales Tax Rebate Collection Report by Sales Year STW Page 6 of 23 The following information on the General Fund is being provided to the Door County Board of Supervisors pursuant to Rule 19: Unaudited Unassigned Fund Balance--General Fund as of 12/31/2025 35,134,303.10$ 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 4/30/2026 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 April 30, 2026 Page 7 of 23 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 April 30, 2026 Page 8 of 23 2025 Ending Balance Unaudited 5,085,856.58$ 2026 Revenues: Retired Employees Medical 23,215.26$ County Share Medical 2,351,945.06$ Employee Share Medical 284,383.70$ County Share Dental 108,864.89$ Pro-rated Employee Dental (part-time) 840.34$ Miscellaneous -$ Sub-Total All Contributions 2,769,249.25$ Insurance Reimbursements 90,116.92$ Total Revenues to Date 2,859,366.17$ 2026 Expenditures: Claims Paid Medical 2,126,898.42$ Claims Paid Dental 134,454.23$ Prescription/Drug Claims -$ Total Claims 2,261,352.65$ Specific Premium (Stop Loss Insurance) 438,015.72$ Administrative and Miscellaneous Fees 130,095.11$ Wellness Program -$ Transfers to Other Funds -$ Total Expenditures to Date 2,829,463.48$ 2026 Net Gain/(Loss) to Date 29,902.69$ Current Fund Balance to Date Unaudited 5,115,759.27$ Notes: 2025 -- Same Time Period Net Gain or (Loss) (342,363.01)$ Difference between same time period-- current year verses prior year 372,265.70$ 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 April 30, 2026 As of 04/6/2026 Page 9 of 23 2025 Ending Fund Balance Unaudited 1,348,921.42$ 142,301.38$ -$ 142,301.38$ (433,590.00)$ -$ (433,590.00)$ (291,288.62)$ Unaudited 1,057,632.80$ 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 Door County Workers' Compensation Fund For Period thru April 30, 2026 As of 4/6/26 Revenues Insurance Reimbursements/Dividends Total 2026 Revenues to Date Expenditures Transfers Out Total 2026 Expenditures and Transfers Out to Date 2026 Net Gain/(Loss) to Date Current Fund Balance, to Date Page 10 of 23 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.us May 5, 2026 Attn: Door County Finance Committee Re: First Installment Collection Charge – 2026 Recommendation The annual review of the first installment collection charge has been completed. I am bringing this forward for committee consideration and approval of the per billable parcel charge for the 2026 tax year. For reference, below is a summary of the past several years since implementing the current fee calculation: History Year Minimum Amount Amount Charged 2021 $1.4299 $1.43 2022 $1.3148 $1.43 2023 $1.3907 $1.43 2024 $1.5078 $1.51 2025 $1.6217 $1.62 2026 $1.6356 Based on the updated calculation, there would be a slight increase for the 2026 tax collection period to fully cover associated costs. However, given that the increase is minimal, I recommend maintaining the current charge of $1.62 per billable parcel for the upcoming year. Please let me know if you have any questions or would like additional information. Respectfully submitted, Ryan Schley Door County Treasurer Page 11 of 23 Total number of bills for Towns we collect for 38,996 Calculation of Treasurer budget expenses Calculation of Treasurer budget expenses divided by # of bills. + Assistant cost divided by # of bills. Estimated costs for Assistant collection Nov-Feb 11,287 Total Budgeted Expenses 2026 $258,424.00 Total Budgeted Expenses 2026 (incl Assistant) 317,115.90$ Estimated costs for Treasurer collection Nov-Feb 20,889 @ 4 months $86,141.33 @ 4 months $105,705.30 Estimates costs for Chief Deputy collection Nov-Feb 19,001 Cost per bill $2.21 Cost per bill $2.71 GCS Software Maintenance 10,237 Total Budgeted Expenses 2025 $245,081.00 Bank fees 418 @ 4 months $81,693.67 Receipt printing costs @ $.05/ea1,950 Cost per bill $2.09 TOTAL COSTS $63,783 Cost per bill $1.6356 2026/2027 Cost Estimation of Municipality Tax Collection Compiled by Brenda Hawkey, Finance Department and Ryan Schley, Treasurer 4/24/2026 O:\Collection Charge\2026\Tax Collection cost estimates 2026-2027 Budget expenses Page 12 of 23 State $127,247.21 County $162,900.99 Municipalities $211,569.76 Total $501,717.96 Winter Storm Cost March 14 - March 20, 2026 Page 13 of 23 Page 14 of 23 ROLL CALL Board Members Aye Nay Exc. Dist. 1 D. Englebert Dist. 2 T. Thayse Dist. 3 J. Tlachac Dist. 4 N. Robillard Dist. 5 J. Miller Dist. 6 K. Fisher Dist. 7 C. Morkin Dist. 8 C. Jeanquart Dist. 9 R. Shaw Dist. 10 A. Heim Peter Dist. 11 H. Bacon Dist. 12 N. Norton Dist. 13 D. Vogel Dist. 14 H. Zettel Dist. 15 E. Gauger Dist. 16 T. Cain-Bieri Dist. 17 D. Smith Dist. 18 V. Hancock Dist. 19 P. Pluff Dist. 20 W. Kalms Dist. 21 N. Goss BOARD ACTION Vote Required: Two-Thirds of Members Elect Motion to Approve Adopted 1st Defeated 2nd Yes: No Exc: Reviewed by: , Corp. Counsel Reviewed by: , Administrator FISCAL IMPACT: The 2026 Adopted Budget includes $1,400,000 for the Middle Emergency Services Station project. Approval of this resolution authorizes expenditure of an amount not to exceed $30,000 for the study. This will decrease the project budget by $30,000, resulting in a remaining balance of $1,370,000. STW Certification: I, Jill Lau, Clerk of Door County, hereby certify that the above is a true and correct copy of a resolution that was adopted on the 26th day of May , 2026 by the Door County Board of Supervisors. Jill Lau. County Clerk, Door County Resolution No. 2026-___ AUTHORIZATION TO OBTAIN A FEASIBILITY STUDY FOR THE EMERGENCY SERVICES MIDDLE STATION PROJECT TRANSFER OF NON-BUDGETED FUNDS TO THE DOOR COUNTY BOARD OF SUPERVISORS: WHEREAS, the addition of a middle Emergency Services station ( “Middle Station”) has been the 1 topic of discussion and financial planning by the County of Door; and 2 3 WHEREAS, on October 28, 2025, the Door County Board of Supervisors adopted Resolution 4 2025-84, authorizing staff to investigate and recommend the most appropriate and beneficial location 5 for the proposed Middle Station; and 6 7 WHEREAS, on February 24, 2026, the Door County Board of Supervisors adopted resolution 2026-8 07, supporting staff's recommendation that the most appropriate and beneficial location for the proposed 9 Middle Station is in the area between Egg Harbor and Jacksonport, near the intersection of County 10 Highway T and County Highway V; and 11 12 WHEREAS, resolution 2026 -07 further authorized County staff to identify and negotiate the 13 purchase of appropriate real estate in the vicinity of the intersection of County Highway T and County 14 Highway V for the purpose of constructing the Middle Station, with the purchase subject to and 15 contingent upon County Board approval ; and 16 17 WHEREAS, new construction and the remodel of an existing building have been identified as 18 available options for the creation of the proposed Middle Station; and 19 20 WHEREAS, the Judiciary & Public Safety Committee and the Highway & Facilities Committee 21 recommend obtaining a feasibility study, at a cost not to exceed $30,000, to evaluate new construction 22 versus the remodel of an existing building; and 23 24 WHEREAS, the Finance Committee recommends funding the feasibility study, in an amount not to 25 exceed $30 ,000, from the Capital Outlay Emergency Services Expense Account 26 (401.51.7190.69901.00029); and 27 28 WHEREAS, pursuant to S ection 65.90(5)(ar) , Wisconsin Statutes , and Rules of Order #19 , the 29 amounts and purposes of budget appropriations may not be changed except by a two-thirds vote of the 30 entire membership of the County Board of Supervisors. 31 32 NOW, THEREFORE, BE IT RESOLVED , that the Door County Board of Supervisors authorizes 33 staff to retain professional services to conduct a feasibility study evaluating the purchase of vacant land 34 with new construction versus the purchase and remodel of an existing building for the Middle Station. 35 36 BE IT FURTHER RESOLVED, that the Door County Board of Supervisors approves the transfer of 37 an amount not to exceed $30,000 from the Capital Outlay Emergency Services Expense Account 38 (401.51.7190.69901.00029) to fund the feasibility study. 39 40 BE IT FURTHER RESOLVED, that the feasibility study will be administered by the County 41 Administrator or their designee(s), subject to the general oversight of the Highway & Facilities 42 Committee. 43 SUBMITTED BY: FINANCE COMMITTEE Jeff Miller, Chair Collin Jeanquart David Englebert Dale Vogel Theresa Cain-Bieri Hugh Zettel Dave Smith Page 15 of 23 Page 16 of 23 Page 17 of 23 Page 18 of 23 County Fund Balance Policy? Lower Limit Target Upper Limit Target Financial Base to Which Upper and Lower Fund Balance Target Percentages are Applied Barron Yes 26% 33% General Fund expenditures. Brown Yes 13% 20% General Fund operating expenditures, excluding expenditures that have fund balance assigned for subsequent year's expenditures. Calumet Yes 15% None Total audited expenditures of Governmental Funds, less Debt Service Fund expenditures and Capital Projects Fund expenditures financed by Bond Proceeds. Columbia Yes 17% 25% Operating expenditures, including all funds. Dane No N/A N/A Dodge Yes 10% 10% Total budgeted expenditures for all funds for immediate prior year, excluding any budgeted debt or capital expenditures funded with bond proceeds. Door Yes 12% 15% Total budgeted annual expenditures, defined as including the General Fund, Special Revenue Funds, levied Enterprise Funds, Debt Service Funds, and levied Internal Service Funds. Douglas Yes 12% None Not specified. Green Yes 17% 25% Subsequent year's budgeted General Fund expenditures. Jackson No N/A N/A Kenosha Yes 17% 25% Audited General Fund operating expenditures. Kewaunee No N/A N/A Lincoln Yes None 10% Not specified; any amount over 10% is transferred to the CIP Fund. Marinette Yes 17% None Total regular General Fund operating expenditures; within the Unassigned Fund Balance an amount for contingencies shall be budgeted at a minimum of 5% of General Fund operating expenditures and shall not exceed 10% of such expenditures. Marquette Yes 17% 25% Regular General Fund operating expenditures. Outagamie Yes 10% 16% General Fund, Health & Human Services Fund, and Nursing Home Fund total expenditures. Ozaukee Yes 20% None Budgeted operating expenditures of General Fund; also, a minimum combined unassigned fund balance of the General Fund and the assigned fund balances of major Special Revenue Funds (Human Services, Public Health, ADRC, and Transit) equal to 12% of their combined budgeted operating expenditures. Pepin Yes 17% None Annual expenditures of General Fund and Special Revenue Funds. Polk Yes 20% None General Fund expenditures. Rock Yes 10% 17% Total of Unassigned Fund Balance plus fund balances in the Special Revenue Funds and the working capital in the Enterprise Funds, compared to the total audited expenditures in the General Fund, Special Revenue Funds, and Enterprise Funds. Saint Croix Yes 32% 38% General Fund operating expenditures. Shawano Yes 20% 25% Not specified. RESULTS OF E-MAIL SURVEY SENT TO ALL WISCONSIN COUNTIES ASKING ABOUT UNASSIGNED FUND BALANCE POLICIES Compiled February 13, 2017 by Mark Janiak, Door County Finance Department Page 19 of 23 County Fund Balance Policy? Lower Limit Target Upper Limit Target Financial Base to Which Upper and Lower Fund Balance Target Percentages are Applied Sheboygan Yes 15% 30% Total Governmental Fund expenditures, excluding Capital Project and Transportation Fund expenditures. Vilas Yes 30% 40% Budgeted General Fund expenditures. Walworth Yes 15% 20% Total of General Fund revenues plus the property tax revenue allocated to each County fund. Washington Yes 12% 16% Budgeted operating expenditures of general funds for the subsequent year; this includes expenditures of the General Fund, plus expenditures of funds that close to the General Fund, including but not limited to the Human Services Special Revenue Fund, Child Support Special Revenue Fund, ADRC Special Revenue Fund, and Transit Special Revenue Fund. Waupaca Yes 25% 25% General Fund operating revenue. Waushara Yes 25% None Actual current year General Fund, County Road & Bridges, and Ambulance expenditures. Winnebago Yes 8.33% 8.33% The total of all County annual expenditures. (Policy is informal, not adopted by the County Board). Page 20 of 23 Current Levied 3 months of % Governmental Funds General Fund Only Operations Budgeted Expenditures Governmental Funds 28,475,111 Budgeted Expenditures General Fund 59,074,587 59,074,587 Figures Based Upon 2026 Adopted Expenditures 2026 Unassigned Fund Balance--January 2026 19,534,303 19,534,303 Percentage Based Upon Chosen Methodology Current 22.3122% 33.0672% Upper 15% 0.15 13,132,455 Lower 12% 0.12 10,505,964 3 months of General Operations 14,768,647 3 months of Operations for all levied funds 21,887,425 Change in the Levels Both Methodologies 1% increase increments Upper 0.16 14,007,952 9,451,934 Lower 0.13 11,381,461 7,679,696 Upper 0.17 14,883,449 10,042,680 Lower 0.14 12,256,958 8,270,442 Upper 0.18 15,758,946 10,633,426 Lower 0.15 13,132,455 8,861,188 Upper 0.19 16,634,443 11,224,172 Lower 0.16 14,007,952 9,451,934 Upper 0.20 17,509,940 11,814,917 Lower 0.17 14,883,449 10,042,680 Upper 0.21 18,385,437 12,405,663 Lower 0.18 15,758,946 10,633,426 Upper 0.22 19,260,934 12,996,409 Lower 0.19 16,634,443 11,224,172 Upper 0.23 20,136,431 13,587,155 Lower 0.20 17,509,940 11,814,917 Upper 0.24 21,011,928 14,177,901 Lower 0.21 18,385,437 12,405,663 Upper 0.25 21,887,425 14,768,647 Lower 0.22 19,260,934 12,996,409 Fund Balance Calculation Options or Methodologies 2026 Prepared May 13, 2026 by Steve Wipperfurth, Door County Finance Department 5/13/20267:29 AMM:\Fund Balance-Contingency-Reserves\Unassigned Fund Balance\Fund Balance Options Methodologies 2026 Page 21 of 23 Per Cent Per Cent Per Cent Change Change Change Tax Levy Tax Levy Tax Levy Department Revenues Expenditure Tax Levy 2023/2024 Revenues Expenditure Tax Levy 2024/2025 Revenues Expenditure Tax Levy 2025/2026 General Fund General Administration 8,346,147 5,685,447 (2,660,700) -422.93% 9,491,536 5,151,822 (4,339,714) -63.10% 10,229,552 17,752,801 7,523,249 273.36% -- Sales Tax Reserve Applied 2,126,860 (2,126,860) 10.07% 1,415,380 (1,415,380) 33.45% 257,300 (257,300) 81.82% -- Other Reserves Applied 3,335,169 (3,335,169) 93.75% 3,258,920 (3,258,920) 2.29% 15,825,000 (15,825,000) -385.59% -- Workers Comp. Applied - N/A - N/A - N/A -- Fund Balance Applied - -100.00% - N/A - N/A Administrator 128,275 458,640 330,365 13.71% 95,069 433,551 338,482 2.46% 97,806 457,487 359,681 6.26% Airport 78,860 263,675 184,815 6.70% 62,260 230,609 168,349 -8.91% 135,678 287,868 152,190 -9.60% Child Support 570,531 665,334 94,803 68.47% 581,632 679,975 98,343 3.73% 569,948 621,679 51,731 -47.40% Clerk of Court/Circuit Court 485,800 1,181,885 696,085 9.39% 511,200 1,216,549 705,349 1.33% 548,900 1,262,692 713,792 1.20% Corporation Counsel 7,500 521,169 513,669 -0.30% 7,500 496,624 489,124 -4.78% 7,500 546,092 538,592 10.11% County Board - 290,044 290,044 -1.96% - 283,605 283,605 -2.22% - 277,419 277,419 -2.18% County Clerk 38,000 355,930 317,930 39.60% 34,000 372,843 338,843 6.58% 36,200 390,502 354,302 4.56% County Treasurer 531,950 235,631 (296,319) 0.30% 524,700 264,081 (260,619) 12.05% 531,450 275,424 (256,026) 1.76% District Attorney 58,850 482,026 423,176 11.61% 70,100 489,609 419,509 -0.87% 78,550 521,289 442,739 5.54% 911 Dispatch 263,346 1,377,935 1,114,589 N/A 270,802 1,493,281 1,222,479 9.68% 409,379 1,553,636 1,144,257 -6.40% Facilities & Parks 245,220 3,402,834 3,157,614 2.15% 487,814 3,568,943 3,081,129 -2.42% 1,329,986 4,381,052 3,051,066 -0.98% Finance - 768,439 768,439 9.56% 3,730 771,008 767,278 -0.15% - 816,885 816,885 6.47% Human Resources - 610,966 610,966 6.56% - 605,238 605,238 -0.94% - 559,938 559,938 -7.48% Land Use Services 320,500 1,023,322 702,822 -25.17% 473,500 1,222,845 749,345 6.62% 512,900 1,241,138 728,238 -2.82% Library 78,122 2,086,272 2,008,150 12.09% 90,767 2,108,177 2,017,410 0.46% 178,214 2,236,954 2,058,740 2.05% Medical Examiner - 113,770 113,770 6.50% - 113,770 113,770 0.00% - 119,459 119,459 5.00% Museum - 194,242 194,242 10.61% - 212,498 212,498 9.40% 10,000 192,465 182,465 -14.13% Register of Deeds 483,400 343,166 (140,234) 4.30% 515,350 373,686 (141,664) -1.02% 565,350 395,321 (170,029) -20.02% Real Property/LIO 132,066 373,358 241,292 N/A 119,817 405,967 286,150 18.59% 145,300 444,278 298,978 4.48% Sheriff 1,406,046 10,097,082 8,691,036 1.46% 1,202,670 10,215,661 9,012,991 3.70% 1,327,185 10,801,605 9,474,420 5.12% Soil/Water Conservation 470,870 1,122,703 651,833 8.59% 541,675 1,259,774 718,099 10.17% 470,096 1,206,860 736,764 2.60% Technology Services 123,175 2,169,487 2,046,312 21.86% 206,257 2,274,817 2,068,560 1.09% 122,564 2,278,863 2,156,299 4.24% T.S. Equipment Outlay - 83,041 83,041 N/A - 86,815 86,815 4.54% - 100,955 100,955 16.29% Transportation 826,188 983,594 157,406 -10.41% 901,478 1,189,656 288,178 83.08% 891,707 1,167,347 275,640 -4.35% UW Extension - 226,105 226,105 -4.57% - 212,431 212,431 -6.05% 3,295 155,136 151,841 -28.52% Veterans' Services 12,000 213,146 201,146 -3.63% 16,813 214,150 197,337 -1.89% 16,813 224,970 208,157 5.48% Total General Fund 20,068,875 35,329,243 15,260,368 -2.48% 20,882,970 35,947,985 15,065,015 -1.28% 34,300,673 50,270,115 15,969,442 6.00% 2024 Adopted 2025 Adopted 2026 Adopted Door County 2026 Budget with Comparison Years 3/11/2026 Page 22 of 23 Per Cent Per Cent Per Cent Change Change Change Tax Levy Tax Levy Tax Levy Department Revenues Expenditure Tax Levy 2023/2024 Revenues Expenditure Tax Levy 2024/2025 Revenues Expenditure Tax Levy 2025/2026 2024 Adopted 2025 Adopted 2026 Adopted Door County 2026 Budget with Comparison Years Special Revenue Fund Health & Human Services 8,637,634 13,578,101 4,940,467 17.04% 9,477,048 14,159,260 4,682,212 -5.23% 7,550,776 12,196,187 4,645,411 -0.79% County Roads & Bridges 5,583,851 6,033,678 449,827 0.60% 5,855,255 6,293,437 438,182 -2.59% 5,780,978 6,197,237 416,259 -5.00% Jail Assessment 22,500 22,500 - 0.00% 22,500 22,500 - 0.00% 22,500 22,500 - 0.00% Library State Program - - - 0.00% - - - 0.00% - - - 0.00% Recycling/Landfill 211,732 301,591 89,859 -16.75% 151,687 239,591 87,904 -2.18% 268,239 314,163 45,924 -47.76% Revolving Loan 49,960 49,960 - 0.00% 166,994 166,994 - 0.00% 189,102 189,102 - 0.00% Sr. Resource Center/ADRC 1,320,666 1,989,940 669,274 22.31% 1,277,680 2,211,004 933,324 39.45% 1,127,471 2,213,577 1,086,106 16.37% Total Spec. Revenue Fund 15,826,343 21,975,770 6,149,427 15.52% 16,951,164 23,092,786 6,141,622 -0.13% 14,939,066 21,132,766 6,193,700 0.85% Debt Service Debt Service '05 Refunding - N/A - N/A - N/A Debt Service '15 Refunding - - - N/A - - - N/A - - - N/A Debt Service '17 New Debt - 786,445 786,445 -0.13% - 788,845 788,845 0.31% - 784,470 784,470 -0.55% Total Debt Service - 786,445 786,445 -0.13% - 788,845 788,845 0.31% - 784,470 784,470 -0.55% Internal Service Fund Highway Department 11,938,478 11,938,478 - 0.00% 12,051,116 12,051,116 - 0.00% 12,913,275 12,913,275 - 0.00% Medical/Dental Insurance 10,012,070 10,012,070 - 0.00% 10,874,134 10,874,134 - 0.00% 9,351,779 9,351,779 - 0.00% Workers Compensation 427,000 427,000 - 0.00% 442,000 442,000 - 0.00% 423,150 423,150 - 0.00% Total Internal Service Fund 22,377,548 22,377,548 - 0.00% 23,367,250 23,367,250 - 0.00% 22,688,204 22,688,204 - 0.00% Agency Fund Dog Licenses 6,400 6,400 - 0.00% 6,000 6,000 - 0.00% 6,000 6,000 - 0.00% Inmate Trust Account 148,000 148,000 - 0.00% 147,000 147,000 - 0.00% 130,860 130,860 - 0.00% Total Agency Fund 154,400 154,400 - 0.00% 153,000 153,000 - 0.00% 136,860 136,860 - 0.00% Capital Projects Fund Capital Projects 12,460,169 17,126,316 4,666,147 0.83% 14,599,231 19,801,188 5,201,957 11.48% 17,615,099 22,334,477 4,719,378 -9.28% Cap. Projects-2017 Borrowing - - - N/A - - - N/A - N/A Total Capital Projects Fund 12,460,169 17,126,316 4,666,147 0.83% 14,599,231 19,801,188 5,201,957 11.48% 17,615,099 22,334,477 4,719,378 -9.28% Total w/o Ambulance/Brdg. Aid 70,887,335 97,749,722 26,862,387 1.80% 75,953,615 103,151,054 27,197,439 1.25% 89,679,902 117,346,892 27,666,990 1.73% Special Projects Fund Special Projects 1,928,122 1,928,122 - 1,903,661 1,903,661 - 0.00% 1,161,398 1,161,398 - 0.00% Outside Cap Ambulance 2,848,038 7,616,483 4,768,445 11.43% 3,228,808 8,016,407 4,787,599 0.40% 3,600,304 8,804,472 5,204,168 8.70% Bridge Aid - 35,000 35,000 40.00% 35,000 35,000 0.00% 35,000 35,000 0.00% Total Outside Cap TOTAL 73,735,373 105,401,205 31,665,832 3.18% 81,086,084 113,106,122 32,020,038 1.12% 94,441,604 127,347,762 32,906,158 2.77% Incr Incr Incr Total Rate/$1,000 Eq Val Total Rate/$1,000 Eq Val Total Rate/$1,000 Eq Val E.V.(TIDOUT) 12,130,629,600 2.610403008$ 22.76% E.V.(TIDOUT) 13,210,961,000 2.423747826$ 8.91% E.V.(TIDOUT) 14,858,770,000 2.214595017$ 12.47% Decrease in Tax Rate from 2023 -15.95% Decrease in Tax Rate from 2024 -7.15% Decrease in Tax Rate from 2025 -8.63% 3/11/2026 Page 23 of 23