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 March 18, 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. Resolution No. 2026-___2025 Carryforwards from General Fund and Special Revenue Accounts B. Resolution No. 2026-___Transfer of Non-Budgeted Funds for the Building Security Upgrades C. 2027 Budget Schedule 9. Sustainability Matters to be Considered 10. Legislative Matters to be Considered 11. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee 12. Next Meeting Date • Tuesday, May 12, 2026 – 11:30 a.m. 13. Adjourn Deviation from order shown may occur Notice of Public Meeting Tuesday, April 14, 2026 11:00 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/88588252254 ?pwd=Y8w6sC9E1xOLhZ7DfJrz7WzPPZ aBEt.1 Meeting/Webinar ID: 885 8825 2254 Passcode: 223064 To Connect via phone: 1-312-626-6799 Page 1 of 16 Door County Finance Committee Meeting Oversight for Finance Department, Register of Deeds, and County Treasurer Door County Government Center Wednesday, March 18, 2026 Minutes “These minutes have not been reviewed by the oversight committee and are subject to approval at the next regular committee meeting.” Call Meeting to Order The Wednesday, March 18, 2026 Finance Committee was called to order by Chairman Jeff Miller at 11:29 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Committee Members present: Jeff Miller, Hugh Zettel, Ken Fisher, Dale Vogel, and David Englebert. Virtual Attendance: Joel Gunnlaugsson, and Morgan Rusnak. Others in Attendance: Administrator Ken Pabich, Finance Director Steve Wipperfurth, and County Clerk Jill Lau. Virtual Attendance: Staff & Public. Adopt Agenda / Properly Noticed Motion by Fisher, seconded by Zettel to adopt the agenda. Motion carried by voice vote. Approve Minutes of the February 17, 2026 Finance Committee Meeting Motion by Fisher, seconded by Vogel to approve the minutes of the February 17, 2026 Finance Committee meeting. Motion carried by voice vote. Communications • No communications were presented. Public Comment • Chairman Miller thanked Thad Ash and the Employees of our entire Highway Department for their substantial efforts during Blizzard Elsa Finance Director Department Update Investment Report Comparison of Sales Tax Revenues Unassigned Fund Balance & Contingency Fund Status Health Insurance & Workers Comp The reports were included in the meeting packet and were reviewed. Investments and the number of years of investment reviewed. New Business (Review / Action) Resolution 2026-__Transfer of Non-Budgeted Funds – Purchase of Manufactured Home The resolution approves the transfer of non-budgeted funds, conditioned on State and Court approval of residence, approves awarding the Project to Perret Homes, including both alternate bids, authorizes the Project to proceed to completion, and authorizes the transfer of an amount not to exceed $162,100 from the 980 Housing Reserve account in the amount of $67,000 and from the General Contingency Expense account in the amount of $95,100 to Capital Outlay Bldg. 980 Housing to fund the Project. Motion by Fisher, seconded by Vogel to approve the resolution as presented. Motion carried by voice vote. Resolution 2026-__Transfer of Non-Budgeted Funds – No Tax on Overtime The resolution approves the transfer of non-budgeted funds to authorize Dayforce, at a cost not to exceed $25,000, to complete the payroll system modifications necessary to comply with the IRS’ “One Big Beautiful Bill—No Tax on Overtime” mandates for the 2026 - 2028 tax year. The transfer of an amount not to exceed Page 2 of 16 $25,000 from the General Contingency Expense Account to the Time and Attendance Service Expense Account to fund the required payroll system modifications. Motion by Vogel, seconded by Fisher to approve the resolution as presented. Motion carried by voice vote. Review and Revise Rules of Order and Powers & Duties of County Board Sub-Units The Administrative Committee has reviewed and recommends the following amendment to the Rules: 25. Budget Intra-Transfers [Sec. 65.90 Wis. Stats.] A. The Finance Committee is authorized to transfer funds between budgeted items of an individual county office or department and to supplement the appropriations for a particular office, department, or activity by transfers from the contingent fund pursuant to and in accordance with Sec. 65.90(5) Wis. Stats., or as subsequently amended or revised and subject to Paragraph B and C below. B. The Finance Committee’s transfers under this rule shall not exceed the amount set up in the contingency fund as adopted in the annual budget, nor aggregate in the case of an individual office, department, or activity in excess of 10 percent of the funds originally provided for such office, department, or activity in the annual budget. Transfers of $50,000 or more is subject to prior approval by the County Board of Supervisors. C. For any transfers from the contingent fund under this rule, the County Clerk shall publish either a class 1 notice of the changes, under ch. 985, Wis. Stats., within 15 days after any change is made or post a notice of the changes on the County’s website within 15 days after any change is made. Amended to add language that all transfers must be reported to the County Board. This committee can also make a recommendation to move something on to County Board for final approval even if the dollar amount is below the threshold. Unassigned Fund Balance Policy The resolution establishing the Unassigned Fund Balance policy was included in the meeting packet for review. Results of a survey from 2017 related to other counties unassigned fund balance policy was included in the meeting packet and was reviewed. Discussion regarding how Door County’s policy was established and how the percentage is calculated. Administrator Pabich does not recommend changing the policy at this time. This is based on how the Unassigned Fund Balance is calculated using both the General Fund expenditures and Government Funds expenditures; the committee agreed and took no further action. 2025 Department Closeout Update Finance Director Wipperfurth distributed and reviewed the year end close out 2025. Sustainability Matters to be Considered No matters were presented. Legislative Matters to be Considered No matters were presented. MattersTo Be Placed on A Future Agenda or Referred to A Committee, Official, Or Employee Nothing as of this meeting. Next Meeting Date April 14, 2026 – 11:00 a.m. Adjourn Motion by Vogel, seconded by Zettel to adjourn. Motion carried. Time: 12:20 p.m. Respectfully submitted by Jill M. Lau, County Clerk Page 3 of 16 Page 4 of 16 Page 5 of 16 Month Received 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 (Sales for Month of) March 161,230$ 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$ (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$ 378,997$ 13,835$ % 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% 6.11% 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$ 13,835$ Average % to Date for this time period should be 8.33% DOOR COUNTY WISCONSIN 0.5% Sales Tax Rebate Collection History For, January, 2010 thru January, 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 $378,997 4/6/20262:59 PMM:\Sales Tax -- Receipts and Payments\NEW Half Percent Sales Tax Rebate Collection Report by Sales YearNEW Half Percent Sales Tax Rebate Collection Report by Sales Year STW Page 6 of 16 The following information on the General Fund is being provided to the Door County Board of Supervisors pursuant to Rule 19: Unaudited Unassigned Fund Balance--General Fund as of 12/31/2025 35,134,303.10$ 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 3/31/2026 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 March 31, 2026 Page 7 of 16 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 $25,000 related to the One Big Beautiful Bill---No Tax on Overtime implementation cost. (Resolution #2026-22) (25,000.00)$ Subtotal (120,100.00)$ Available Balance--General Contingency Expense Unaudited 378,237.68$ 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 March 31, 2026 Page 8 of 16 2025 Ending Balance Unaudited 5,085,856.58$ 2026 Revenues: Retired Employees Medical 16,524.06$ County Share Medical 1,753,307.67$ Employee Share Medical 211,265.89$ County Share Dental 81,061.50$ Pro-rated Employee Dental (part-time) 642.24$ Miscellaneous -$ Sub-Total All Contributions 2,062,801.36$ Insurance Reimbursements 59,913.13$ Total Revenues to Date 2,122,714.49$ 2026 Expenditures: Claims Paid Medical 1,612,123.92$ Claims Paid Dental 99,978.77$ Prescription/Drug Claims -$ Total Claims 1,712,102.69$ Specific Premium (Stop Loss Insurance) 329,013.99$ Administrative and Miscellaneous Fees 95,437.03$ Wellness Program -$ Transfers to Other Funds -$ Total Expenditures to Date 2,136,553.71$ 2026 Net Gain/(Loss) to Date (13,839.22)$ Current Fund Balance to Date Unaudited 5,072,017.36$ Notes: 2025 -- Same Time Period Net Gain or (Loss) (93,992.18)$ Difference between same time period-- current year verses prior year 80,152.96$ 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 March 31, 2026 As of 04/6/2026 Page 9 of 16 2025 Ending Fund Balance Unaudited 1,348,921.42$ 106,369.63$ -$ 106,369.63$ (433,590.00)$ -$ (433,590.00)$ (327,220.37)$ Unaudited 1,021,701.05$ 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 March 31, 2026 As of 4/6/26 Revenues Insurance Reimbursements/Dividends Total 2026 Revenues to Date Page 10 of 16 ROLL CALL Board Members Aye Nay Exc. Dist. 1 D. Englebert Dist. 2 T. Thayse Dist. 3 vacant 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 P. Rockwell Dist. 11 M. Rusnak Dist. 12 N. Norton Dist. 13 D. Vogel Dist. 14 H. Zettel Dist. 15 E. Gauger Dist. 16 D. Enigl Dist. 17 B. Bultman Dist. 18 V. Hancock Dist. 19 vacant Dist. 20 W. Kalms Dist. 21 J. Gunnlaugsson 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 fiscal impact is a decrease of up to $32,000 to the contingency reserve, which leaves a balance in this line item of $346,237.68. STW Certification: I, Jill M. Lau, Clerk of Door County, hereby certify that the above is a true and correct copy of a resolution that was adopted on the 28th day of April , 20 26 by the Door County Board of Supervisors. Jill M. Lau County Clerk, Door County Resolution No. 2026-___ COUNTY FACILITY SECURITY IMPROVEMENTS TRANSFER OF NON-BUDGETED FUNDS TO THE DOOR COUNTY BOARD OF SUPERVISORS: WHEREAS, In accordance with Section 65.90(5)(ar) Wisconsin Statutes 1 and Rules of Order #19 the amounts of the various appropriations and the 2 purposes for such appropriations stated in a budget may not be changed 3 unless authorized by a vote of two-thirds of the entire membership of the 4 County Board of Supervisors; and 5 6 WHEREAS, the County recently completed a safety assessment 7 conducted by the Cybersecurity and Infrastructure Security Agency (CISA), a 8 division of the U.S. Department of Homeland Security; and 9 10 WHEREAS, based on the findings made by CISA, the County’s internal 11 Safety Team recommends the following actions: 12 1. Upgrading the County’s door access control software , as the current 13 system does not allow County facilities to be managed independently; 14 2. Implementing software to map three County facilities for use by 15 emergency responders. This tool enhances response effectiveness 16 during emergencies or threats; and 17 3. Installation of additional door control systems at the Justice Center to 18 improve access management and overall security; and 19 20 WHEREAS, the Highway & Facilities Committee recommends 21 proceeding with the Safety Team’s above-referenced recommendations at a 22 total cost not to exceed $32,000; and 23 24 WHEREAS, the Finance Committee recommends funding the Safety 25 Team’s above -referenced recommendation s in an amount not to exceed 26 $32,000 from the General Contingency Reserve, Account No. 27 100.06.1161.59103 to the Operating Supplies – Emergency Ops, Account No. 28 100.06.1161.53110.001. 29 30 NOW, THEREFORE, BE IT RESOLVED that the Door County Board of 31 Supervisors hereby approves the transfer of an amount not to exceed $32,000 32 from the General Contingency Reserve, Account No. 100.06.1161.59103, to 33 the Operating Supplies – Emergency Ops, Account No. 34 100.06.1161.53110.001 to fund the completion of the Safety Team’s above -35 referenced recommendations. 36 37 SUBMITTED BY: FINANCE COMMITTEE Jeff Miller, Chairperson Joel Gunnlaugsson David Englebert Dale Vogel Ken Fisher Hugh Zettel Morgan Rusnak Page 11 of 16 COUNTY OF DOOR County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 Ken Pabich County Administrator (920) 746-2303 kpabich@co.door.wi.gov TO: Administrative Committee FROM: Ken Pabich, County Administrator DATE: April 8, 2026 RE: Safety Team Request __________________________________________________________________________________________ Background The County recently completed a safety assessment conducted by the Cybersecurity and Infrastructure Security Agency (CISA), a division of the U.S. Department of Homeland Security. Following receipt of the report, an internal safety team convened to review the findings and recommendations. The assessment identified recommendations in three primary areas: policy, training, and physical security improvements. The policy and training components have been addressed. The County Board approved the Emergency Action Plan, and training will be implemented and maintained on an annual basis. The remaining recommendations relate to physical security improvements. These have been categorized into items that can be completed if funding is available and items requiring further review and financial support from the County Board. Analysis: Based on the assessment and the internal team’s review, the following items are presented for consideration: 1. Building Security Upgrade — $10,500 Upgrade to the door access control software. The current system does not allow buildings to be managed independently. This upgrade will enable individual building control. 2. Emergency Services Building Mapping — $15,105 Implementation of software to map three County facilities for use by emergency responders. This tool enhances response effectiveness during emergencies or threats. 3. Justice Center – Additional Door Controls — $5,000 Installation of additional door control systems at the Justice Center to improve access management and overall security. 4. Government Center – Customer Access Improvements - $20,000 The assessment identified that the Government Center does not meet current best practices for secure public interaction. The building was originally designed to allow customers direct access into office spaces, whereas modern standards prioritize separation between public and staff areas. The Government Center houses 12 departments that could benefit from redesigned customer service areas. Due to the complexity and potential cost variations, it is recommended that an architect be engaged to develop design options. These options would be reviewed by the Committee and may be incorporated into the Capital Improvement Plan (CIP) for 2027. Page 12 of 16 Page 2 of 2 Recommendations: The safety team recommends the following actions: 1. Approve proceeding with Items 1, 2, and 3 o Total cost not to exceed $32,000 o Funding source: Contingency Reserve o Anticipated completion: 2026 2. Approve proceeding with Item 4 (Government Center improvements) o Engage an architect to develop design options o Total cost not to exceed $20,000 o Present recommendations to the Highway & Facilities Committee in 2026 o Utilize funding from the existing Government Center Remodeling CIP Page 13 of 16 ROLL CALL Board Members Aye Nay Exc. Dist. 1 D. Englebert Dist. 2 T. Thayse Dist. 3 Vacant 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 P. Rockwell Dist. 11 M. Rusnak Dist. 12 N. Norton Dist. 13 D. Vogel Dist. 14 H. Zettel Dist. 15 E. Gauger Dist. 16 D. Enigl Dist. 17 B. Bultman Dist. 18 V. Hancock Dist. 19 P. Vacant Dist. 20 W. Kalms Dist. 21 J. Gunnlaugsson BOARD ACTION Vote Required: Two-thirds of entire membership Motion to Approve Adopted 1st Defeated 2nd Yes: No: Exc: Reviewed by: , Corp. Counsel Reviewed by: , Administrator FISCAL IMPACT: Project funds or grants that are ongoing are non-lapsed or carried forward to the next budget year. There is no additional fiscal impact on the 2026 budget. STW Certification: I, Jill M. Lau, Clerk of Door County, hereby certify that the above is a true and correct copy of a resolution that was adopted on the 28th day of April , 202 6 by the Door County Board of Supervisors. Jill M. Lau County Clerk, Door County Resolution No. 2026-__ 2026 CARRY FORWARDS FROM GENERAL FUND AND SPECIAL REVENUE ACCOUNTS TO THE DOOR COUNTY BOARD OF SUPERVISORS: WHEREAS, In accordance with Section 65.90(5)(a r) Wisconsin 1 Statutes and Rules of Order #19 the amounts of the various 2 appropriations and the purposes for such appropriations stated in a 3 budget may not be changed unless authorized by a vote of two-thirds of 4 the entire membership of the County Board of Supervisors; and 5 6 WHEREAS, Carry forwards arise when there is a committed 7 contract or project that was budg eted in one year and will not be 8 completed until the following year , and where the County has various 9 grant projects that continue to provide programming as directed by the 10 specific nature of the grant into the next year; and 11 12 WHEREAS, those funds are available until the contracts or projects 13 are completed; and 14 15 WHEREAS, It is recommended that $ 722,073.58 be transferred 16 from the respective non-lapsing accounts in 2025 to the respective non-17 lapsing accounts in 2026 (see attached listing) in accordance with the 18 Finance Committee adopted Carryover of Funds from One Year to the 19 Next procedure/policy. Policy attached. 20 21 NOW, THEREFORE, BE IT RESOLVED, That the Door County 22 Board of Supervisors does hereby approve the request made to transfer 23 $722,073.58 from the 2025 non-lapsing account to the respective 2026 24 non-lapsing accounts (see attached listing) to be expended in the 2026 25 budget year 26 27 SUBMITTED BY: FINANCE COMMITTEE Jeff Miller, Chair Joel Gunnlaugsson David Englebert Dale Vogel Ken Fisher Hugh Zettel Morgan Rusnak Page 14 of 16 Department Account Description Amount General Administration 100.06.1161.51207 Unemployment Compensation 35,291.85$ 100.06.1161.59103 Contingency Expense 398,337.68$ 100.06.1161.59185 Wisconsin Broadband Expansion Program 21,000.00$ Subtotal 454,629.53$ Technology Services 100.75.1162.69901.00023 Projector for Large Activity Room at ADRC 2,200.00$ 100.13.1106.69901.00013 Smarsh Implementation 5,600.00$ 100.13.1106.52101 Improve Security - To Secure Elevators and additional Floors to contain the Public to the Lobby area 3,452.94$ Subtotal 11,252.94$ Airport 100.53.4201.69901 Airport Capital Outlay (Budgeted Match for Airport Entitlement Funds) 78,609.82$ Subtotal 78,609.82$ Veterans 100.20.3801.59117 Veterans Relief - Veterans in Need for home repairs, wheelchair ramps, and specially adapted housing equipment. 6,500.00$ Subtotal 6,500.00$ 911 Dispatch 100.69.1158.54101 SAA training in Spillman and the spring Spillman conference. The training aims to provide backup for the Spillman Administrator 7,652.94$ 100.69.1158.59153.005 Cost for the Vesta phone warranty 3,726.77$ 100.69.1158.52302.00069 Installation of new Headset Jacks and new Adapters at all Dispatch consoles 3,356.43$ Subtotal 14,736.14$ County Clerk 100.10.1110.53139 Election Ballots and Programming 18,000.00$ 100.10.1110.52403 Election Ads and Legal Notices 4,000.00$ Subtotal 22,000.00$ Human Resources 100.44.1114.52101 Funds to be used to cover the vacant HR position for 2026 90,000.00$ Subtotal 90,000.00$ Emergency Services 100.29.2112.69901 Replacement of Carpeting and Epoxy Floor at the North Station 36,520.00$ Subtotal 36,520.00$ Finance Department 100.48.1102.52103 Independent Audit/Accounting (for Additional Audit Expenses) 1,825.15$ Independent Actuary/OPEB (for Biennial OPEB Calculations) 6,000.00$ Subtotal 7,825.15$ 722,073.58$ DOOR COUNTY Carry Forwards Approved by Finance Committee Amounts Carried Forward from 2025 to 2026 Total Amount to be Transferred from Unassigned Fund Balance (#100.33101) to Designated for Subsequent Year's Budget (#100.33102) Page 1 M:\Audit 2025\Year-End Carryforwards\Carryforward Listing 2025 Page 15 of 16 Date Responsibility Action March 11th Department MILESTONE: Annual Report Due to County Administrator April 1st Finance Opens On-line Budget Data Entry to Departments for 2027 and 2028 (1st Version) April 1st Finance Distribute Instructions & Worksheets for CIP Finance Distribute Special Projects Worksheets May 1st Department MILESTONE: 1st Version 2027 and 2028 Budgets Due to Finance May 1st Finance Distribute Instructions & Worksheets for Vehicle Replacement and non-CIP outlay Finance / TS Distribute Instructions & Worksheets for Computer/Software/Communication Outlay May 19th Finance Committee Review budget process with Finance Committee May 26th Department MILESTONE: Vehicle outlay to Finance and non-CIP outlay May 25th Finance Budget Book for Retreat May 28th Finance Distributes Payroll Budget Worksheets to Departments May 29th Department MILESTONE: Computer/Software/Communication Outlay to TS June 4th County Board / Department MILESTONE: Budget Retreat June 5th Department MILESTONE: CIP to Finance Department MILESTONE: Special Projects to Finance Finance Opens On-line Budget Data Entry to Departments (2nd Version) HR Release forms for new personnel, reclassifications and part-time pay rates June 1-12th TS Review Computer/Software/Communication Outlay requests with Departments June 12th Department MILESTONE: Payroll Budget Worksheets to Finance June 16th Finance Committee First Review of CIP June 15-30th TS Review Computer/Software/Communication Outlay requests w/ Administrator and Finance Director June 19th Department MILESTONE: 2nd Version Budget requests to Finance Department MILESTONE: New personnel, reclassification and part-time pay rates to HR July 21st Joint Finance/Administrative Tentative Approval for CIP and Initial review new personnel, reclassifications and part-time pay rate July 13th - July 24th Department Dept. meetings w/ Administrator/Finance for review of compiled budgets (Meeting schedules to be set) August 18th Finance Committee Final Prep & Discussions for County Board Budget Meeting August 25th County Board / Finance Committee MILESTONE: Budget Meeting - CIP, Personnel & pay rates & Budget presented to Finance Committee October 20th Joint Finance/Administrative MILESTONE: Final Reviews CIP / New Positions / Reclassfications / PT Payrates/ Budget / Final Reviews 2027 County Insurance & Benefits / County Wage Plan & Pay for Performance October 22nd Finance Publishing of Budget Hearings (Required - check publishing deadline) November 10th COUNTY BOARD MILESTONE: BUDGET HEARINGS/Approval of Door County Budget - Veterans Day is November 11th November 30th Finance Copy of Adopted Budget published to the website. December 15th Joint Finance/Administrative TENTATIVE: Final Reviews 2027 County Insurance & Benefits Door County Schedule for 2027 Budget 4/6/20262:57 PM Page 16 of 16