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. ______ *AMENDED AGENDA 1. Call Meeting to Order 2. Establish a Quorum ~ Roll Call 3. Adopt Agenda / Properly Noticed 4. Approve Minutes of the February 17, 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 2026-__Transfer of Non-Budgeted Funds – Purchase of Manufactured Home B. Resolution 2026-__Transfer of Non-Budgeted Funds – No Tax on Overtime C. Unassigned Fund Balance Policy D. 2025 Department Closeout Update E. Review and Revise Rules of Order and Powers & Duties of County Board Sub-Units 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 • April 2026, tbd – 11:00 a.m. 13. Adjourn Deviation from order shown may occur Notice of Public Meeting *Wednesday, March 18, 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/8860609 2608?pwd=ontviG4FdfDkj7Izk7OiEg q4DD4AM0.1 Meeting/Webinar ID: 886 0609 2608 Passcode: 585616 To Connect via phone: 1-312-626-6799 Door County Finance Committee Meeting Oversight for Finance Department, Register of Deeds, and County Treasurer Door County Government Center Tuesday, February 17, 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, February 17, 2026 Finance Committee was called to order by Chairman Jeff Miller at 11:04 a.m. at the Door County Government Center. Establish a Quorum ~ Roll Call Committee Members present: Jeff Miller, Hugh Zettel, Ken Fisher, Dale Vogel, Morgan Rusnak, and David Englebert. Virtual Attendance: Joel Gunnlaugsson. Others in Attendance: Administrator Ken Pabich, Finance Director Steve Wipperfurth, Register of Deeds Carey Petersilka, Highway Commissioner Thad Ash, GIS/LIO Coordinator Zakry Schwartz, and County Clerk Jill Lau. Virtual Attendance: Staff & Public. Adopt Agenda / Properly Noticed Motion by Fisher, seconded by Rusnak to adopt the agenda. Motion carried by voice vote. Approve Minutes of the January 20, 2026 Finance Committee Meeting Motion by Zettel, seconded by Fisher to approve the minutes of the January 20, 2026 Finance Committee meeting. Motion carried by voice vote. Communications No communications were presented. Public Comment None. Register of Deeds Strategic Initiative Grant – GIS Map/Recorded Documents Register of Deeds Carey Petersilka explained the grant allowed her department to create a portal to access all recorded documents related to the property through the web map. This provides more access to recorded documents to the public and is expected to increase revenues. GIS/LIO Coordinator Zakry Schwartz explained the grant and requirements for award. Zak demonstrated how to use the connection via the parcel information. Finance Director Department Update Investment Report Comparison of Sales Tax Revenues Unassigned Fund Balance & Contingency Fund Status Health Insurance & Workers Comp Finance Director Steve Wipperfurth reviewed the reports included in the meeting packet. Wipperfurth noted we are starting to see reductions in the LGIP interest rates. Preliminary 2025 closeouts for the departments will be provided next month. New Business (Review / Action) Resolution 2026-___Transfer of Non-Budgeted Funds for Schauer Road Project Administrator Pabich explained the changes proposed to the road. Initially the thought was grant funding would be available however after researching Highway Commissioner Ash was unable to find appropriate funding. With grant funding insufficient to complete the project, the Towns of Jacksonport and Sevastopol informally agreed to Page 2 of 49 increase their total monetary contribution to the following amounts: Town of Jacksonport: $53,000 and the Town of Sevastopol: $70,000; and the County of Door must increase its total monetary contribution from $25,000 to $90,000 in order to provide the estimated funding necessary to complete the Project. $50,000 is currently budgeted; the transfer request is $40,000. The transfer is from the CIP Highway Reserve Account #401.32137 to the Capital Outlay Expense County Roads and Bridges Account #401.51.7190.71101.205 to fund the increased contribution to the project. Administrator Pabich noted there was an oversight on the initial cost estimates. Estimates didn’t take into account the portion of the new road that lies within Cave Point County Park which is a county road. Motion by Fisher, seconded by Zettel to approve the resolution, the transfer of funds, and move this on to County Board. Motion carried by voice vote. 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 • Unassigned Fund Balance Policy Next Meeting Date March 17, 2026 – 11:00 a.m. Adjourn Motion by Zettel, seconded by Vogel to adjourn. Motion carried. Time: 11:45 a.m. Respectfully submitted by Jill M. Lau, County Clerk Page 3 of 49 Monthly Summary County of Door 2/28/2026 Account Overview Asset Class Allocation Municipal Bond Treasury Bond Money Market-Taxable Agency Bond CD Corporate Bond Accounts Overview Account Market Value Allocation County of Door - General Fund $59,875,271.63 78.89 % County of Door - LGIP General $11,547,859.74 15.22 % County of Door - Associated Bank ICS $3,443,518.21 4.54 % County of Door - ADM $529,368.46 0.70 % County of Door - Ampersand $498,000.00 0.66 % Table Total $75,894,018.04 100.00 % Asset Class Allocation Asset Class Market Value Allocation Municipal Bond $24,589,891.48 32.40 % Treasury Bond $19,377,917.87 25.53 % Money Market-Taxable $18,230,382.35 24.02 % Agency Bond $6,846,249.60 9.02 % CD $5,855,402.75 7.72 % Corporate Bond $994,173.99 1.31 % Table Total $75,894,018.04 100.00 % 1 Page 4 of 49 Maturity Year Maturity Y ear Number of Securities Maturity Amount Allocation 2026 28 9,904,000.00 17 .53 % 2027 28 7 ,312,000.00 12.97 % 2028 17 6,782,000.00 12.09 % 2029 14 7 ,302,000.00 13.06 % 2030 10 3,639,000.00 6.32 % 2031 4 5,050,000.00 9.04 % 2032 4 4,800,000.00 8.25 % 2033 3 1,500,000.00 2.74 % 2035 1 2,000,000.00 3.62 % 2038 1 2,000,000.00 3.64 % 2039 1 2,000,000.00 3.62 % 2040 1 2,000,000.00 3.50 % 2045 1 2,000,000.00 3.62 % T otal: 56,289,000.00 100.00 % 2 Page 5 of 49 Month Received 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 (Sales for Month of) March 172,535$ 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$ (Jan) April 141,624$ 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 174,329$ 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 195,264$ 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 292,858$ 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 278,877$ 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 392,082$ 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 369,776$ 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 276,142$ 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 240,769$ 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 197,464$ 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 144,826$ 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 25,294$ 25,293$ -$ -$ -$ -$ -$ -$ -$ Total 2,901,840$ 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$ 340,990$ % to Budget 96.73% 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% Year-to-Date Budgeted 3,000,000$ 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$ 2024 vs 2025 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$ 26,180$ Average % to Date for this time period should be 100.00% DOOR COUNTY WISCONSIN 0.5% Sales Tax Rebate Collection History For, January, 2009 thru December, 2025 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 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 $2,901,840 $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 $6,798,290 3/10/20268:21 AMM:\Sales Tax -- Receipts and Payments\NEW Half Percent Sales Tax Rebate Collection Report by Sales YearNEW Half Percent Sales Tax Rebate Collection Report by Sales Year STW Page 6 of 49 The following information on the General Fund is being provided to the Door County Board of Supervisors pursuant to Rule 19: Unaudited Unassigned Fund Balance--General Fund as of 12/31/2025 35,134,303.10$ 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 2/28/2026 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 February 28, 2026 Page 7 of 49 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 $95,100 from Contingency Expense (Resolution #2026-__) (95,100.00)$ Expenses not to exceed $25,000 related to the One Big Beautiful Bill---No Tax on Overtime implementation cost. (25,000.00)$ 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 February 28, 2026 Page 8 of 49 2025 Ending Balance Unaudited 4,953,393.24$ 2026 Revenues: Retired Employees Medical 13,775.01$ County Share Medical 1,165,806.08$ Employee Share Medical 138,889.86$ County Share Dental 53,977.06$ Pro-rated Employee Dental (part-time) 428.16$ Miscellaneous -$ Sub-Total All Contributions 1,372,876.17$ Insurance Reimbursements 59,913.13$ Total Revenues to Date 1,432,789.30$ 2026 Expenditures: Claims Paid Medical 973,861.77$ Claims Paid Dental 65,777.56$ Prescription/Drug Claims -$ Total Claims 1,039,639.33$ Specific Premium (Stop Loss Insurance) 217,445.43$ Administrative and Miscellaneous Fees 59,412.19$ Wellness Program -$ Transfers to Other Funds -$ Total Expenditures to Date 1,316,496.95$ 2026 Net Gain/(Loss) to Date 116,292.35$ Current Fund Balance to Date Unaudited 5,069,685.59$ Notes: 2025 -- Same Time Period Net Gain or (Loss) (93,992.18)$ Difference between same time period-- current year verses prior year 210,284.53$ 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 February 28, 2026 As of 03/11/2026 Page 9 of 49 2025 Ending Fund Balance Unaudited 1,326,658.42$ 71,639.88$ -$ 71,639.88$ (433,590.00)$ -$ (433,590.00)$ (361,950.12)$ Unaudited 964,708.30$ 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 February 28, 2026 As of 3/11/26 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 49 Resolution No. 2026-___ Page 1 of 2 § 65.90(5), WIS. STATS. TRANSFER OF FUNDS FOR § 980.08, WIS. STATS. RESIDENTIAL OPTIONS FOR SEXUALLY VIOLENT PERSONS ON SUPERVISED RELEASE TO THE DOOR COUNTY BOARD OF SUPERVISORS: WHEREAS, in accordance with Section 65.90(5)(ar) Wisconsin Statutes and Rules of Order 1 #19 the amounts of the various appropriations and the purposes for such appropriations stated 2 in a budget may not be changed unless authorized by a vot e of two -thirds of the entire 3 membership of the County Board of Supervisors; and 4 5 WHEREAS, in 2021, to comply with legal mandates, the County constructed two double -6 occupancy residences for the purpose of providing appropriate housing for individuals subject to 7 supervised release under Chapter 980, Wis. Stats.; and 8 9 WHEREAS, at that same time, the County also installed two concrete pads, with utilities 10 roughed in, to allow for potential future construction of additional residences if needed; and 11 12 WHEREAS, on September 19, 2025, the court ordered the County to identify an appropriate 13 residential option for community placement for an individual subject to supervised release under 14 Chapter 980, Wis. Stats. (“§980 releasee”); and 15 16 WHEREAS, due to a disability of the §980 releasee, the existing residences are not an 17 appropriate residential option for the §980 releasee; and 18 19 WHEREAS, to fulfill the County’s obligation to locate appropriate housing for the §980 20 releasee, the County requested bids for the constru ction of a third residence that includes the 21 required ADA accommodations (the “Project”); and 22 23 WHEREAS, the Project was competitively bid, and a single responsive bid was submitted by 24 Perret Homes, consisting of a base bid of $136,000, an alternate bid of $12,000 for a wood 25 accessibility ramp, and an alternate bid of $7,100 for upgraded skirting materials; and 26 27 WHEREAS, at its March 11, 2026 meeting, the Highway & Facilities Committee: (a) accepted 28 and reviewed the bid, (b) determined Perr et Homes is the lowest responsible bidder, and (c) 29 recommended awarding the Project to Perret Homes, including both alternate bids, conditioned 30 on State and Court approval of the residence; and 31 32 WHEREAS, the Highway & Facilities Committee further recommen ds adding $7,000 to the 33 budget for plumbing/electrical connections, contingency, and any conditions placed by the City 34 of Sturgeon Bay Aesthetic Design Review Board, for a total amount not to exceed $162,100; and 35 36 WHEREAS, the Finance Committee recommen ds transferring an amount not to exceed 37 $162,100 from the 980 Housing Reserve account (100.32195) in the amount of $67,000 and from 38 the General Contingency Expense account (100.06.1161.59103) in the amount of $95, 100 to 39 Capital Outlay Bldg. 980 Housing (401.51.7190.69901.0037A) to provide the funds necessary to 40 complete the Project. 41 Page 11 of 49 Resolution No. 2026-___ Page 2 of 2 § 65.90(5), WIS. STATS. TRANSFER OF FUNDS FOR § 980.08, WIS. STATS. RESIDENTIAL OPTIONS FOR SEXUALLY VIOLENT PERSONS ON SUPERVISED RELEASE 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 $67,000 to the 980 Reserve which leaves a balance of $50,804.24 and a decrease of $95,100 from contingency expense which leaves a balance of $403,237.68. 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 24th day of March, 2026 by the Door County Board of Supervisors. Jill M. Lau County Clerk, Door County NOW, THEREFORE, BE IT RESOLVED, that the Door County 1 Board of Supervisors, conditioned on State and Court approval of 2 residence, hereby (a) approves awarding the Project to Perret 3 Homes, including both alternate bids, (b) authorizes the Project to 4 proceed to completion, and (c) authoriz es the transfer of an amount 5 not to exceed $162,100 from the 980 Housing Reserve account 6 (100.32195) in the amount of $67,000 and from the General 7 Contingency Expense account (100.06.1161.59103) in the amount of 8 $95,100 to Capital Outlay Bldg. 980 Housing 9 (401.51.7190.69901.0037A) to fund the Project. 10 11 BE IT FURTHER RESOLVED, that this Project will be 12 administered by the Facilities & Parks Director, subject to the general 13 oversight of the Highway & Facilities Committee. 14 15 16 SUBMITTED BY: FINANCE COMMITTEE Jeff Miller, Chairperson Joel Gunnlaugsson David Englebert Dale Vogel Ken Fisher Hugh Zettel Morgan Rusnak Page 12 of 49 County of Door FACILITIES AND PARKS DEPARTMENT County Government Center 421 Nebraska Street Sturgeon Bay, WI 54235 Wayne Spritka Facilities & Parks Director (920) 746-7130 wspritka@co.door.wi.us MEMORANDUM TO: Chairman, Highway and Facilities Committee FR: Wayne J. Spritka Director, Facilities & Parks SUBJECT: Invitation to Bid- Manufactured Home(s) Date: 3-3-26 The Facilities & Parks Department posted a class I Request for Proposal (RFP) and received one (1) proposal for the project – Door County Facilities & Parks, as authorized in the December 2025 regular Highway and Facilities Committee meeting. The results of the bid tab are attached. The Department recommends awarding the bid to Perret Homes. Perret Homes was the only bidder at $155,000.00 includes 2 alternates for the project. The bid tab is included in the packet. I also recommend a $7,000 contingency and utility connection allowance for subcontract work on this project. The funds to be used for this budget will be a recommendation from the Finance Director and the County Administrator. Total budget of $162,000.00 # Page 13 of 49 Page 14 of 49 Page 15 of 49 Page 16 of 49 Page 17 of 49 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 $25,000 to the contingency expense, which leaves a balance in this line item of $378,237.68. 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 24th day of March , 2026 by the Door County Board of Supervisors. Jill M. Lau County Clerk, Door County Resolution No. 2026-___ IMPLEMENTATION OF FEDERAL “NO TAX ON OVERTIME” TRANSFER OF NON-BUDGETED FUNDS TO THE DOOR COUNTY BOARD OF SUPERVISORS: WHEREAS, In accordance with Section 65.90(5)(ar) Wisconsin Statutes and 1 Rules of Order #19 the amounts of the various appropriations and the purposes 2 for such appropriations stated in a budget may not be changed unless authorized 3 by a vote of two -thirds of the entire membership of the County Board of 4 Supervisors; and 5 6 WHEREAS, the “One Big Beautiful Bill” was signed into law as Public Law 7 119-21 on July 4, 2025, establishing a temporary federal income tax deduction on 8 qualified overtime compensation---retroactive to January 1, 2025, and effective 9 through 2028; and 10 11 WHEREAS, the Internal Revenue Service has issued new federal 12 requirements under the “One Big Beautiful Bill —No Tax on Overtime” provisions, 13 directing that employers must imple ment system changes and provide 14 corresponding reporting on employee W-2s beginning with the 2026 tax year; and 15 16 WHEREAS, the County of Door is required to comply with these federal 17 regulations and must ensure that its payroll system is capable of accurat ely 18 calculating, tracking, and reporting all related overtime information; and 19 20 WHEREAS, the County of Door utilizes Dayforce as its payroll vendor, and 21 Dayforce has provided an estimated implementation cost of $22,795 to complete 22 the required system modifications; and 23 24 WHEREAS, these expenses were not anticipated during preparation of the 25 current year budget and therefore require a transfer of non -budgeted funds to 26 complete the federally mandated implementation; and 27 28 WHEREAS, the Finance Committee recommends transferring an amount not 29 to exceed $25,000 from the General Contingency Expense Account 30 (100.06.1161.59103) to the Time and Attendance Service Expense 31 (100.06.1161.52148) to provide the funds necessary to complete the required 32 payroll system modifications. 33 34 NOW, THEREFORE, BE IT RESOLVED, That the Door County Board of 35 Supervisors does hereby authorize Dayforce, at a cost not to exceed $25,000, to 36 complete the payroll system modifications necessary to comply with the IRS’ “One 37 Big Beautiful Bill—No Tax on Overtime” mandates for the 2026 - 2028 tax years. 38 39 BE IT FURTHER RESOLVED, That the Door County Board of Supervisors 40 does hereby approve the transfer of an amount not to exceed $25,000 from the 41 General Contingency Expense Account (100.06.1161.59106) to the Time and 42 Attendance Service Expense Account (100.06.1161.52148) to fund the required 43 payroll system modifications. 44 SUBMITTED BY: FINANCE COMMITTEE Jeff Miller, Chairperson Joel Gunnlaugsson David Englebert Dale Vogel Ken Fisher Hugh Zettel Morgan Rusnak Page 18 of 49 Page 19 of 49 Page 20 of 49 Page 21 of 49 Page 22 of 49 Page 23 of 49 Page 24 of 49 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 25 of 49 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 26 of 49 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 19,535,303 19,535,303 Percentage Based Upon Chosen Methodology Current 22.3134% 33.0689% 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 March 10, 2026 by Steve Wipperfurth, Door County Finance Department 3/10/20261:33 PMM:\Fund Balance-Contingency-Reserves\Unassigned Fund Balance\Fund Balance Options Methodologies 2026 Page 27 of 49 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 28 of 49 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 29 of 49 1 RULES OF ORDER 2025 (Adopted 4/15/25) GOVERNING THE DOOR COUNTY BOARD OF SUPERVISORS 1. Regular and Statutory Meetings All regular and statutory meetings shall be held at 9:00 A.M. or at the call of the County Board Chairperson at the Door County Government Center. Regular meetings shall be held on the 4th Tuesday of each month. The Sec. 59.11(1)(c), Wis. Stats. organizational meeting shall be the 3rd Tuesday of April. The Sec. 59.11(1)(a), Wis. Stats. annual meeting shall be the Tuesday after the 2nd Monday of November. 2. Special Meetings Special meetings may be called by the Chairperson or in the manner prescribed by Sec. 59.11(2), Wis. Stats. In all cases the notice shall give the time, place and purpose of the meeting at least forty-eight (48) hours in advance. 3. Quorum A majority of the entire membership elected to the Board shall constitute a quorum. A quorum must initially be established, and continue to exist, in order for a board, commission, or committee to transact business. 4. Presiding Office The Chairperson shall preside at all meetings of the Board. The Vice-Chairperson shall preside at all meetings of the Board in the absence of the Chairperson or at the Chairperson’s request. When both are absent, the Clerk shall convene the meeting and the Board shall elect one of its members as temporary Chairperson. The County Clerk shall preside (as benevolent dictator) at the organizational meeting, until the County Board Chairperson and Vice Chairperson are elected. The Chairperson shall then take the chair. 5. Agenda A. All items to be a part of the agenda shall be in possession of the Administrator before noon on the sixth (6th) day prior to the scheduled Board session. B. Agenda items must be germane to and fall within the County’s statutory authority, responsibilities and roles. 6. Presentation of Agenda At each session the agenda shall be submitted by the Chairperson and approved by the Board before proceeding with the meeting. Any resolution, ordinance or business to be added to the agenda must be of an emergency nature and be approved by a majority of the members present before becoming part of the agenda, a two (2) hour notice is required per Sec.19.84(3) Wis. Stats. 7. Organizational Meeting Agenda A. Organizational Meeting 1. Call to order [County Clerk in Chair] 2. Pledge of Allegiance to the Flag 3. Roll Call 4. Oath of Office 5. Election of the Chairperson of the Board 6. Election of the Vice-Chairperson of the Board 7. Review, Revise and Adopt the Rules of Order and Duties of the Standing Committees 8. Appointment of the Standing Committees shall be made by the Chairperson in consultations with a Committee on Committees appointed by him/her. Committee selections shall be announced on the same day of the Organizational Meeting. 9. Continue with No. 4 of Regular Meeting Agenda. Page 30 of 49 2 8. Regular Meeting Agenda A. Regular Meeting 1. Call to order 2. Pledge of Allegiance to the Flag 3. Roll Call 4. Presentation of Agenda 5. Correspondence* 6. Public Comment 7. Supervisor’s Response 8. Administrator’s Monthly Report 9. Approval of minutes of previous meeting 10. Pending Business 11. Resolutions 12. Ordinances 13. Special Reports 14. New Business 15. Oral Committee Reports 16. Review Committee Minutes 17. Review Vouchers, Claims and Bills 18. Announcements 19. Adjourn * Correspondence included with the agenda packet is limited to matters that are germane to an agenda item or fall within the County’s statutory authority, responsibilities, and roles. If pertains to an item on the agenda, must be in the possession of the Administrator before noon on the sixth (6th) day prior to the scheduled board session to be included in the agenda packet. Additional correspondence will be accepted up until noon the day prior to the meeting, it will be provided to all supervisors, however, it will not be included in the agenda packet. 9. Term of Office The term of Chairperson and Vice-Chairperson shall be for two (2) years (Sec. 59.12 Wis. Stats.). All standing committees, elective or appointive, shall serve a one (1) year term unless the Wisconsin Statutes provide otherwise. Changes in committee names and structure shall be subject to the approval of a majority vote of the entire membership. 10. Committees There are four types of committees: Standing, Statutory, Ad Hoc and Other. Committee appointments. Committees shall be established upon adoption of a resolution designating the name, number, purpose and term. Members shall be appointed by the County Administrator and/or Chairperson and confirmed by the Board. An Ad Hoc committee shall be dissolved upon completion of the purpose for which the committee was appointed. 11. Vouchers, Claims and Bills Department Heads shall screen all bills and invoices and prepare vouchers. Vouchers (along with the bill or invoice) shall be submitted to the Finance Department by 4:30 p.m. on each pay date of each month for payment. Payment may then be made by the Finance Director bi- weekly. The Finance Department will, on a monthly basis, prepare a listing of all payments to be made. This listing is intended as, and will be deemed, an order for payment per Sec.’s 59.23(2)(c) & 59.25(3)(b) Wis. Stats. and will be signed by the County Clerk and counter-signed by the County Board Chairperson, and then filed with the County Clerk. 12. Voting All members of the Board shall vote on all questions except when excused or because of conflict of interest. All questions will be resolved by majority vote of those members voting (provided a quorum is present) except when the Rules of Order or Wisconsin Statutes provide otherwise. In the absence of a unanimous vote or unanimous consent on a question, a recorded vote is required. 13. Consent to Speak A. A member must be recognized by the Chairperson before speaking (e.g., introducing a resolution or ordinance, making a motion, or debating a question). B. No member may speak more than thrice, or longer than three (3) minutes the first time, two (2) Page 31 of 49 3 minutes the second time, and one (1) minute the third time, on the same motion. C. No member is entitled to be called on to speak a second time (third time) in debate on the same motion until everyone who is seeking recognition has had their first (second) opportunity to speak. D. Discussion must be limited to the merits of the specific motion that is being debated, not the general subject. 14. Referral of Correspondence or Reports The Chairperson may refer correspondence and reports to committee as he/she determines unless a specific motion is made from the floor. 15. Motions A. Motions should be reduced to writing and read by the County Clerk and seconded before debate or vote. B. Motions and seconds may be withdrawn prior to amendments by the authors. A motion containing more than one (1) question may be divided. C. Motion to Amend: 1. Must be germane (i.e., closely related to or having bearing on the subject of the thing to be amended). This means that no new subject can be introduced under pretext of being an amendment. 2. That create a fiscal impact, which is defined as an unbudgeted expense per Sec. 65.90, Wis. Stats. a. The item shall be postponed to the next succeeding meeting or, b. If the item is time sensitive, requires a 2/3 vote to pass at the same meeting if the fiscal impact can be properly determined, and c. The Finance Director or Administrator is to determine whether a proposed amendment has a fiscal impact and, if so, the estimated amount. 3. If results in substantive change, consideration of the matter may be postponed (until later in the same meeting or the next succeeding meeting). 4. If adopted, the Administrator or Finance Director will report back at the next succeeding meeting as to any unplanned allocation or consumption of internal (human and other) resources that results from the amendment. 16. Resolutions All resolutions appearing on the agenda and submitted for approval shall contain thereon a number, title and the names of sponsoring committee(s) and supervisor(s) or individual supervisor(s) with concurrence of the County Board Chairperson. 17. Committee Reports Committee reports, if any, shall be given by the committee chairperson or in their absence by another member of the committee. 18. Ordinances Any ordinance to be submitted for consideration for adoption by the Board shall be placed on the agenda as herein prescribed and shall bear the signature(s) of its sponsor, either a member, a committee, or a joint committee of the Board. All ordinances, except zoning ordinances, including amendments thereto, authorized by Sec..59.69, Wis. Stats., shall be considered for adoption in the following manner: A. The ordinance shall be presented to the Board for a reading. Reading the title of the ordinance at the Board meeting shall constitute the reading, if the ordinance is provided in written form to each of the Board members before the meeting at which the ordinance is to be taken up. B. Following the reading and if no substantive changes are made to the ordinance, the ordinance may be enacted by a majority roll call vote of the members voting. (Punctuation and spelling corrections do not constitute substantive changes.) C. If substantive changes are made to the ordinance, the ordinance shall be laid over to the subsequent meeting of the Board for a second reading. Reading the title of the ordinance at the Board meeting shall constitute the second reading, if the ordinance in revised form is provided in written form to each of the Board members before the meeting at which the ordinance is again to be taken up. D. Following the second reading, the ordinance may be further amended. When all amendments, if any, have been acted upon, the ordinance may be enacted by the majority roll call vote of the members voting. Such ordinances shall be in effect the day following publication, unless otherwise specified. E. Newly created zoning ordinances shall be considered for adoption as prescribed in ss.59.69(5)(a) and (b), Wisconsin Statutes, shall be considered for adoption in the following manner: 1. A petition for amendment may be made as specified in ss.59.69(5)(e) 1. and 2. Wisconsin Statutes. Page 32 of 49 4 2. Upon completion of procedures as specified in ss.59.69(5)(e) 1. and 2. Wisconsin Statutes, the committee of the Board designated to act in such matters shall, by way of a written report, recommend to the Board, subject to ss.59.69(5)(e) 3., Wisconsin Statutes, an action to take in the matter. The recommendation may be to approve of the petition, approve of a modified version of the petition, or to disapprove of the petition. 3. If the recommendation is to approve of the petition or a modified version of it, the committee shall draft an ordinance which would effectuate the committee’s determination and submit to the Board the ordinance at the same time as the committee’s recommendation. 4. After review of the committee’s recommendation, the Board shall then act upon the ordinance as submitted by the committee. The ordinance, as submitted or as amended by the Board, may be adopted by majority roll call vote of the members voting, except as provided by ss.59.69(5)(e)5., Wisconsin Statutes. 5. If the recommendation is to disapprove of the petition, the Board shall act upon the recommendation, either accepting or rejecting the disapproval recommendation. A majority roll call vote of the members voting shall determine the result. (a) If the Board accepts the disapproval recommendation, the petition is thereby dismissed. (b) If the Board refuses to deny the petition for amendment as recommended it shall refer the petition to the committee with directions to draft an ordinance to effectuate the petition and report the ordinance back to the Board which may then enact or reject the ordinance as provided in ss.59.69(5)(e) Wisconsin Statutes. F. Ordinances shall be in effect the day following publication unless otherwise specified. *Note: Having the ordinance in printed form two (2) days before a meeting date shall qualify for the informal reading by the reading of the title. 19. Non-Budget Items [Sec. 65.90 Wis. Stats.] Any action involving any sum other than the amount provided for in the budget, or approved by the Finance Committee under Budget Intra-Transfers, shall be required to have a two-thirds (2/3) vote of the entire membership of the Board. All resolutions under this rule shall be submitted by the Finance Committee. Said resolutions (or addendum) shall provide members sufficient detailed information on fiscal impact, project revenue, expense effect on tax rate and other relevant information, when available. 20. Previous Question When a reasonable time for debate on a motion has elapsed, it may be in order to move for the previous question. If seconded and carried by a vote, the vote on the question shall immediately follow. 21. Reconsideration It may be in order for any member voting with the prevailing side to move for reconsideration of the question at the same or succeeding session. 22. Roll Call Vote When a roll call vote is statutory or required by the Rules or Order, it shall be announced as a “Roll Call Vote” before voting takes place via electronic balloting, i.e.: using the Voter Board. If the Voter Board malfunctions, the County Clerk will call for a roll call vote. If a member requests a roll call vote on any question, it shall be granted before the decision of the Chairperson is announced. There shall be no interruption during roll call. 23. Method of Roll Call Roll call voting shall be in succession with all members voting as called. Each roll call vote shall begin with the member alphabetically following the first member called in the preceding vote. A member not in the room and not excused for the session shall vote before the Chairperson announces the result. 24. Budget Inter-Transfers A two-thirds (2/3) vote of the entire membership of the Board is necessary when transferring funds from one department or account to another. A roll call vote is required. (Statute 65.90). 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. Any The Finance Committee’s transfers of fundsunder this rule between budgeted items of an Page 33 of 49 5 individual county office or department 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 that exceeds $10,000 is subject to prior approval by the County Board of Supervisors. B.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. 26. Out of Order A member, when declared out of order by the Chairperson, shall immediately submit to the ruling of the Chair unless an appeal is made and permission granted by a majority vote of the members present. 27. Public Addressing the Board The public notice of a meeting of the County Board or its sub-units may provide for a period of public comment during a meeting. During such a period the Board or a sub-unit may receive information from members of the public and may, to a limited extent, discuss any matter raised by the public. It is advisable to limit discussion (if any) of the subject and to defer any extensive deliberation to a later meeting for which more specific notice can be given. No formal action may be taken on a subject raised in the public comment period, unless that subject is also identified in the meeting notice. Reasonable rules governing the conduct of a period of public comment, for County Board or its subunits, includes the following: A. A public comment period is limited to no more than thirty (30) minutes. The maximum time allotted to each speaker is three (3) minutes. A speaker may not yield or reserve their time to another speaker. B. Public comment is limited to matters that are germane to an agenda item or fall within the County’s statutory authority, responsibilities and roles. C. Public comment is not allowed as to matters that have been the subject of a public hearing (e.g., amendatory zoning ordinances) or quasi-judicial hearings. D. If a member of the public raises a subject that does not appear on the meeting agenda, discussion of that subject will be limited and any deliberation or action deferred to a later meeting for which more specific notice can be given. E. Speakers appearing in person will be allowed to comment before speakers appearing remotely. F. A speaker must get recognition from the chairperson before speaking, state their name, and address remarks to the chair. G. To prevent cumulative and repetitive comments, the chairperson may, in her or his discretion, provide for the designation of spokespersons for groups of persons supporting or opposing the same positions. H. Chairperson may provide for the maintenance of order and decorum in the conduct of the public comment period. 1. Maintaining order includes keeping speakers to their allotted time and germane matters, controlling others from interrupting the speaker who has the floor, and preventing others from otherwise disrupting the meeting (e.g., clapping or shouting). 2. Maintaining decorum includes encouraging speakers to be courteous and respectful. The use of obscene, profane language or gestures will not be tolerated. If order and decorum is not maintained, the chairperson may terminate a period of public comment. I. The purpose of the public comment period is to give persons an opportunity to inform the governing body about their views. The meeting itself belongs to the governing body. The public does not participate in decision-making. Instead, it provides input to the governing body, which takes the input into consideration in making its decisions. 28. Adjourn or Recess A motion to adjourn or recess shall be in order at any time except when a member has the floor or when the Board is voting. 29. Suspension of Rules These rules may be suspended by a majority roll call vote of the entire membership unless unanimous consent is given. 30. Amending Rules These rules may be amended at any regular session of the Board by a majority vote of the entire Page 34 of 49 6 membership. 31. Elections A. The County Board Chairperson and Vice-Chairperson shall be elected consistent with Sec.'s 19.88 and 59.12 Wis. Stats. as follows: • By unsigned ballot; • Nominations - Each County Board Supervisor shall cast a nomination ballot; • Election - Each County Board Supervisor shall cast an election ballot; • Voting continues until one nominee achieves a majority of the County Board Supervisors present (if a quorum exists). 32. Civility and Decorum A. No person may engage in conduct which materially and substantially delays, disrupts, disturbs, hinders, interferes with or interrupts the orderly conduct of meetings or carrying out public business. B. Conduct to be avoided includes, but is not limited to, clapping, shouting, whistling, obscene or profane language or gestures, and true threats (i.e., words or actions that cause a person to fear for their safety or life). 33. Rules of Order The Rules of Order as adopted shall govern the proceedings of the Board, except as may be contrary to Wisconsin Statutes; in such event, the State Statutes shall prevail. Roberts Rules of Order (current and authorized edition) shall apply in those areas these Rules do not cover. 34. Closed Sessions A. All anticipated closed sessions shall be so stated in the published agenda. When items are of an emergency nature, a closed session notice shall be given a minimum of two (2) hours prior to such sessions. B. All closed sessions must be noticed according to Wisconsin’s Open Meetings Law, including Sec. 19.85, Wis. Stats. The Corporation Counsel should be consulted for the proper exemption and notice. C. The Chairperson must read the entire noticed reason before requesting a motion to move into an closed session. D. A motion and a second stating the reason for said session must be adopted by majority roll call vote, prior to excusing all but elected supervisors from the Board Room, and those requested to remain. E. Procedures in Closed Session: a. Consistent with the statutory exemption for the closed session, the Chairperson shall announce in closed session, prior to proceeding, the anticipated process or procedures, which will occur in the closed session. b. By consensus, the Committee will have to agree to the Chairperson’s proposed procedure. c. If no consensus is reached, the Committee shall decide how the Committee shall proceed. F. A Committee may not reconvene into open session until twelve (12) hours have elapsed (and proper notice given), unless the subsequent open session was noticed at the time of the notice of the meeting, convened prior to the closed session. (See: Section 19.85(2), Wis. Stats.) G. Recommendation/Decisions in closed session should be made in open session. H. A Supervisor is excluded from closed sessions of a subunit of County Board, of which the supervisor is not a member. However, they may be included with the subunit chairperson’s prior consent. A supervisor permitted to be present is honor bound, and is subject to disciplinary action for failure to preserve the confidentiality of the proceedings. 35. Contract Rules of Order 35, Contracts-Amendment: All contracts are subject to review by the Corporation Counsel and County Administrator. Any contract with a term in excess of three (3) years is subject to review and approval by the County Board, except Non-Commercial Hangar Site Lease Agreements, not to exceed 10 years, may be approved by the oversight committee. A majority vote of the total membership is required for approval. Any Invitation to Bid, Request for Proposal or Solicitation of Contract (rental, lease, agreements, services) and related processes or procedures shall be reviewed and approved by the Corporation Counsel prior to any award by Committee, Board or Commission. 36. Nepotism Members of the Door County Board of Supervisors shall not participate in discussions or vote at County Board meetings or committee meetings on matters involving the hiring, compensation, promotion or discipline of a member’s wife, husband, father, mother, guardian, sister, brother or children. Page 35 of 49 7 37. New or Altered Program Whenever any County department starts or significantly alters a new or existing program or project, which will require the expenditure of more than $25,000 in any given year, regardless of the source of funding, said department will advise the County Board in writing, through the Board Chairperson, of the reason(s) for the new or significantly altered program or project and the source and level of funding. 38. Unanticipated Revenue Unanticipated revenue (i.e., revenue not stated in a budget) may only be expended as set forth in Sec. 65.90 Wis. Stats. 39. Donations, Gifts or Grants A Department may accept donations, gifts or grants in amounts up to $999.00. An oversight committee may accept donations, gifts or grants in amounts up to $4,999.00. County Board shall be provided notice of and approve any donation, gift or grant equal to or in excess of $5,000.00 prior to acceptance. An itemized report of all donations, gifts or grants shall be submitted to the County Board on an annual basis. 40. Ethical Principles (per Ordinance 2010-04; 4/20/10) These ethical principles apply to any county (appointed or elected) public official, candidate for county public office and county employee. The ethical county official, employee and candidate should: • Properly administer the affairs of the county. • Promote decisions which only benefit the public interest. • Actively promote public confidence in county government. • Keep safe all funds and other properties of the county. • Conduct and perform the duties of the office diligently and promptly dispose of the business of the county. • Maintain a positive image to pass constant public scrutiny. • Evaluate all decisions so that the best service or product is obtained at a minimal cost without sacrificing quality and fiscal responsibility. • Inject the prestige of the office into everyday dealings with the public employees and associates. • Maintain a respectful attitude toward employees, other public officials, colleagues and associates. • Effectively and efficiently work with governmental agencies, political subdivisions and other organizations in order to further the interest of the county. • Faithfully comply with all laws and regulations applicable to the county and impartially apply them to everyone. The ethical county official, employee and candidate should not: • Engage in outside interests that are not compatible with the impartial and objective performance of his or her duties. • Improperly influence or attempt to influence other officials to act in his or her own benefit. • Accept anything of value from any source which is offered to influence his or her action as a public official. The ethical county official, employee and candidate accepts the responsibility that his or her mission is that of servant and steward to the public. A county official, employee and candidate may be subject to censure or reprimand by the County Board or its designee, for violation of these ethical principles. 41. Cell Phones Cell phones shall be maintained on silent or vibrate during County Board meetings, audible ring tones are prohibited. A donation of $25.00 (to the Door County United Way) will be collected from a Supervisor if their cell phone rings during a County Board meeting. 42. Minutes The record of the proceeding of County Board and its sub-units is the minutes. The minutes should contain mainly a record of what was done at the meeting, not what was said by the members or others. A verbatim record is not necessary or advisable. See: §19.88(3), Wis. Stats. and §59.23(2)(a) & (b), Wis. Stats. and Roberts Rules of order 10th Edition §48, pp. 451-458 43. Remote Options - Meetings / Hearings A. Remote Option for Public Access Door County will endeavor to maintain a remote view only, except for ‘Public Comment’ agenda item, option for public access to meetings / hearings of the County Board and its subunits. Doing so has Page 36 of 49 8 the potential to advance the purposes of ensuring government openness and transparency. B. Remote attendance of and participation in a meeting of the County Board or its subunits is permissible only for a County Board Supervisor and other member who reside on Washington Island, or for whom in-person attendance at a meeting would not be possible or would present significant difficulty. C. Remote attendance of hearings by parties to, participants in, attorneys or other representatives, and witnesses is potentially allowable on a case-by-case basis, at the discretion of the board, commission, or committee chairperson or designee. In-person attendance at hearings is the rule. Remote attendance at hearings is the exception. Exceptions may be made for individuals for whom in-person attendance at a hearing would not be possible or would present significant difficulty. Requests for remote attendance must be submitted to the board, commission or committee chairperson or designee as far in advance of the hearing as is feasible. Efforts will be made to facilitate reasonable access to the hearing for such individuals. D. Any meeting / hearing conducted remotely (in whole or in part) must comply with Wisconsin’s Open Meetings Law (§§ 19.81 to 19.98, Wis. Stats.) and be consistent with relevant Wisconsin Attorney General Opinions and Wisconsin Office of Open Government Advisories. 44. Proclamations To be considered by the Door County Board of Supervisors, a proclamation must be sponsored by the County Board Chairperson and directly impact the County's programs, services, or budget. A proposed proclamation shall specify how it directly impacts the County’s programs, services, or budget. This rule excludes memoriams. 45. Official Statements by Board Members No member of the Door County Board of Supervisors, other than the Board Chair, is authorized to make any official statement or comment on behalf of the County Board. If a member makes a statement or comment, the member shall ensure such statement or comment contains language indicating the statement or comment reflects the personal views of the member and not the views of the County Board. Page 37 of 49 Powers and Duties of County Board Subunits Page 1 of 8 Powers and Duties of County Board Subunits (Committees, Commissions & Boards) Adopted 4-15-25 PREAMBLE The principal purpose here is to delineate, without limitation by reason of enumeration herein, the primary roles, responsibilities, and authority of Door County's committees, commissions, and boards. In any county that has a county administrator: • The county administrator is the chief administrative officer of the county, and coordinates and directs all administrative and management functions of the county government not otherwise vested by law in boards or commissions, or in elected officers (See: § 59.18 Wis. Stats.). • The various county committees, commissions, and boards are policy making bodies only, determining the broad outlines and principles governing such administrative and management powers. One objective here is to define and strike a balance between the administrative and management functions and policy making function of county government. References to the Wisconsin Statutes or Wisconsin Administrative Code are to those in full force and effect on the date this document is approved or as thereafter amended or revised This document is subject and subordinate to the Wisconsin Statutes and Wisconsin Administrative Code. FISCAL MATTERS GENERALLY APPLICABLE TO ALL 1. Annual Budget The County Administrator and Finance Director will, annually, prepare a proposed budget for submission to the Finance Committee. The Finance Committee will review and approve or modify and approve the proposed budget, and then refer the same (in relevant part) to each departmental oversight committee. The oversight committees will review and approve or modify and approve the proposed budget, and refer the same to the Finance Committee. The Finance Committee will report the final proposed budget to County Board for consideration and action in accordance with § 65.90 Wis. Stats. 2. Capital Improvements ("C.I.P.") Each oversight committee is responsible for reviewing and approving all capital item requests, those that pertain to the CIP, prior to the departments submitting them for inclusion in the proposed CIP. 3. Payment Vouchers ("PV") Each oversight committee is empowered to review all proper claims and expenses for the departments. 4. Contracts / Agreements Contracts with a term greater than 1 year shall be approved by the oversight committee. Contracts with terms over 3 years or that were not part of the approved budget shall be recommended for approval to Finance Committee and the County Board. Page 38 of 49 Powers and Duties of County Board Subunits Page 2 of 8 Each sub-unit of the County Board is responsible for sustainability within, and tracking and/or attempting to influence legislation related to, their respective spheres of influence. Toward these ends, each regular meeting agenda of any sub-unit will have Sustainability and Legislation as agenda topics. PRIMARY SUBUNITS (Standing and/or Statutory Oversight) Administrative Committee (7-Members) General Oversight of Administrator, Corporation Counsel & Child Support, County Clerk, Human Resources, Technology Services, Transportation, and Veterans. 1. Oversight committee for the Administrator, Corporation Counsel, Child Support, County Clerk, Human Resources, Technology Services, Transportation, and Veterans Service. 2. To review and (after County Board approval of the same) implement, aid in the enforcement of, and revise (subject to County Board approval) a County wide policy and procedure manual and/or employee handbook. 3. To review and establish or make changes to (subject to County Board approval) wages, benefits, hours, and other conditions of employment for County employees, appointed officials, and elective officers. 4. Review, develop and (after County Board approval of the same) implement and oversee compensation and expense reimbursement of County Supervisors and members of County Boards, Commissions, and Committees. 5. Responsible for position reviews (e.g., refill or reclassification requests) and, in conjunction with the Finance Committee, requests to establish new positions. The latter requests are subject to County Board approval. 6. The Administrative Committee shall have members serve on the Negotiating Team for collective bargaining purposes. In relation to the collective bargaining process, the Negotiating Team will establish goals and parameters, has the discretion (subject to the availability of funds) to retain outside professionals, and may tentatively approve the terms of any agreement reached by the Negotiating Team. Tentative agreements will be submitted to the County Board for ratification. 7. The Negotiating Team consists of the Administrator, Corporation Counsel and Human Resources Director and two members (and one alternate member) from the Administrative Committee. The Negotiating Team will provide periodic status updates to the Administrative Committee. 8. The Administrative Committee is designated as the Grievance Committee under § 59.26 (8)(b), Wis. Stats. This is an exclusive procedure, and not supplemental to the § 66.0509 Wis. Stats. grievance procedure created by adoption of Resolution No. 2011-75. 9. All out of state travel, for conferences, conventions, seminars, meetings, or training, is subject to prior approval by the County Administrator. Each departmental oversight committee and the Administrative Committee shall be advised of any such approval. 10. Risk Management, Safety, and Insurance. 11. Carry out any other policy making functions not assumed by any other board, commission or committee. Highway & Facilities Committee (7-Members) General Oversight of the Airport, Facilities & Parks, Highways and Historical Museum. 1. Is the County’s highway committee under § 83.015, Wis. Stats. and, in that capacity, a policy-making body determining the broad outlines and principles governing administration of County highways. 2. Policy-making, budgetary approval, and cooperative decision-making as to all County real property (e.g., land, improvements to land, and fixtures) and personal property (e.g., equipment, machinery and vehicles) unless such is specifically assigned to another board, commission or committee. 3. General oversight of public work, including any contract for the construction, improvement, remodeling or repair of any public work, building, or furnishing of supplies or material of any kind. 4. May sell or lease: a) space over or below ground level of County owned real estate; or b) in County owned facilities to any person, if the County Board determines by resolution that the action is in the public interest and does not interfere with the public purpose for which the County land or facility is used. 5. Subject to County policies and regulations and Wisconsin law, may declare County owned real or personal property surplus or obsolete and dispose of the same. 6. Provide general oversight of and, through the Fair Board and Fair Officers, provide for and conduct the Door County Fair. The foregoing is subject to applicable provisions of the Wisconsin Statutes and Administrative Code, including §§ 59.56(14) & 93.23, Wis. Stats., and Ch. ATCP 160, Wis. Adm. Code. Page 39 of 49 Powers and Duties of County Board Subunits Page 3 of 8 Finance Committee (7-Members) General Oversight of the Finance Department, Register of Deeds (§ 59.43 Wis. Stats.), Real Property Lister, GIS/LIO, and Treasurer (§ 59.25 Wis. Stats.) 1. To serve as the standing finance committee for all purposes, including those set forth in § 65.90 Wis. Stats. 2. To carry out the financial policy of the County as established in the County Budget, Board Ordinance s and Resolutions; and make recommendations as to the interpretation and administration of such policy. 3. To receive and direct financial audits in conjunction with information from the Finance Director and County Administrator. Committees are to be informed of any special audits. The Finance Committe e has the authority to request audits of all departments at any time. The Finance Committee further has the authority to accept the recommendations from the Finance Director and County Administrator in selecting who will conduct an audit. 4. To review, on a monthly basis, several key financial reports for Door County. These reports shall include the current status of Door County’s investments, its unassigned fund balance, its contingency accounts, its health benefits fund, its workers compensation fund, and such other reports as the Finance Committee shall from time to time request. The annual budget, prepared by the County Administrator and Finance Director, shall be presented to the Finance Committee by the County Administrator. The Finance Committee sh all then approve or modify budgetary provisions and pass the proposal on to the Oversight Committees. The Oversight Committees shall then be able to make changes to the proposed budget before passing it back to the Finance Committee. The Finance Committee must then send the final proposed document to the County Board for adoption. 5. To manage and dispose of delinquent real estate acquired by the County pursuant to Ch . 75 Wis. Stats. and applicable County Code. 6. Oversee the County Treasurer regarding collection of delinquent taxes including recovery of delinquent taxes and other costs against persons as provided in § 74.53 Wis. Stats, foreclosure of tax liens by action In Rem under § 75.521 Wis. Stats., and sale of tax delinquent real estate pursuant to § 75.69 Wis. Stats. 7. Is responsible for the functions and duties of the real property lister, development and maintenance of geographic information systems, and functions and duties of the land information office. 8. Serve as liaison between the Door County Economic Development Corporation and County Board. 9. General oversight of dog licenses and fees and humane society or other organization designated to provide a pound for collecting, caring for, and disposing of dogs as provided in Ch. 174 Wis. Stats. Health and Human Services Board (9-Members) General Oversight of the Health and Human Services Department 1. The Human Services Board was initially created by adoption of Resolution Number 2012 -87 on December 11, 2012. It’s title and duties were changed by adoption of Resolution Number 2018-85 on December 18, 2018 and Resolution Number 2020-40 adopted on April 21, 2020. The powers and duties of the Health and Human Services Board are as set forth in §§ 46.23, 251.03 & 251.04, Wis. Stats. Judiciary & Public Safety Committee (7-Members) General Oversight of Emergency Services (Ch. 256, Wis. Stats.), Emergency Management (Ch. 323, Wis. Stats.), County Law Enforcement Agency (Ch.’s 59 & 302, Wis. Stats.), Clerk of Court, Circuit Court, Family Court/Register in Probate, District Attorney, and Medical Examiner. 1. Responsible for the general oversight of County’s law enforcement agency, emergency medical services Emergency Management, Public Safety Communications, Medical Examiner, District Attorney and Circuit Court consistent with the applicable statutory and administrative code provisions. 2. Serve as the liaison between the Sheriff’s Office, Emergency Medical Services, Emergency Management, Public Safety Communications, Medical Examiner, District Attorney, Circuit Court and County Board. 3. Encourage and facilitate the establishment and maintenance of relationships and cooperation (including mutual aid and assistance agreements) with other municipalities (e.g., counties, cities, towns and villages) with respect to law enforcement, public-safety communications, emergency medical services, and emergency management. 4. General oversight of the acquisition, maintenance and repair of vehicles and other equipment necessary for the operation of emergency services, emergency management and law enforcement consistent with the annual budget. 5. Work collaboratively with the Sheriff regarding the authority and responsibilities of the Humane Officer(s) and Humane Society consistent with Ch.’s 173 & 174, Wis. Stats. 6. Periodic review of year to date expenditures and revenue to ensure the same are in line with the annual budget. 7. Review of audit(s) and annual reports. Page 40 of 49 Powers and Duties of County Board Subunits Page 4 of 8 Resource Planning Committee (5-Members) General Oversight of the Land Use Services Department 1. Designated as Door County’s planning and zoning committee, consistent with § 59.69(2), Wis. Stats. 2. A policy-making body, determining the broad outlines and principles governing administration of the Land Use Services Department. Among other things, the Land Use Services Department: a. Is designated as Door County’s planning and zoning agency consistent with § 59.69(2), Wis. Stats. b. Is responsible for the private onsite wastewater treatment systems program and back-up to the registered sanitarian. 3. The liaison between the Land Use Services Department and County Board. Land Conservation Committee (7-Members) General Oversight of the Soil & Water Conservation Department, and Agriculture and Extension Education 1. To serve as the land conservation committee pursuant to §§ 59.70, 92.06, 92.07, 36.25(7), 59.56(3), 85.195 and 92.05 Wis. Stats. and committee on agriculture and extension education under § 59.56(3)(b), Wis. Stats. 2. May carry out the powers and perform the duties the powers delegated to the land conservation committee subject to the approval of the county board. Library Board (7-Members / 2-CB) General Oversight for the Door County Library & Archives • §43.57, Wis. Stats. • Possesses the powers and duties of a library board under Ch. 43 Wis. Stats. Page 41 of 49 Powers and Duties of County Board Subunits Page 5 of 8 OTHER SUBUNITS ❖ Aging and Disability Resource Center Advisory Board (9-Members / 1-CB) • The Aging and Disability Resource Center (“ADRC”) of Door County must comply with all applicable statutes (including § 46.82, Wis. Stats.), Ch. DHS 10, Wis. Adm. Code, and its contract with the Wis. DHS. • This is the advisory board for the ADRC of Door County, and reports to the Door County Health & Human Services Board. ❖ Bay Lake Regional Planning Commission Representative (1-Member / CB) • § 66.0309 Wis. Stats. • The Commission was created in 1972 under §66.945, Wis. Stats. (re-titled 66.0309). • The Commission oversees the planning and technical assistance to member local governments. The Commission represents the local units of government, and effective partners for state and federal governments. ❖ Broadband Committee (9-Members / 2-CB) • Established at the County Board’s April 19, 2022 § 59.11(1)(c), Wis. Stats. organizational meeting . • The Committee consists of local stakeholders with a strong interest for providing broadband in the County. • Its purpose is to act as an advisory committee to the Administrative Committee to better understand and navigate the unique challenges that come with implementing a county -wide broadband program. • The committee shall provide strategic direction and guidance on broadband project implementation, vendors, budgeting and staff that assist in the County making decision within this area of expertise. ❖ Communications Advisory Technical Subcommittee (9-Members / 2-CB) • Re-established by Resolution No. 2002-87. • On 03/23/16 the Committee voted to reduce voting membership to 9. • The Subcommittee consists of local stakeholders in government, business, and volunteer organizations with a strong interest and passion for public safety communication services. • Its purpose is to act as an advisory committee to the Judiciary & Public Safety Committee to better understand and navigate the unique challenges that come with public safety communications. • This is accomplished by providing strategic direction and guidance on radio systems, vendors, and budgeting that assist the County in making good decisions within this area of expertise. ❖ CCS/CST Coordinating Committee (14-Members / 1-CB) • §§46.56, 49.45(30e)(b) & 51.42(7)(b), Wis. Stats., Ch. DHS 36, Wis. Adm. Code, and Resolution No.’s 2016- 31 and 2016-72. • § DHS 36.09, Wis. Adm. Code requires that counties establish a CCS Coordinating Committee responsible for reviewing and making recommendations regarding the CCS policies and practices, quality improvement initiatives, and other information that the committee deems relevant to determining the quality of the CCS program and protection of consumer rights. At least one-third of the total membership of the coordination committee must be consumer. • § 46.56, Wis. Stats. requires counties which operate wrap-around programs for children and families to form a Coordinating Committee. The role of the Committee is to ensure coordination of care across multiple systems and programs. The statute mandates membership from various systems that serve children and families, and at least two parents whose children receive services from two or more systems. • Door County, like many counties, has merged the Coordinating Committees for CCS and CST. ❖ Children's COP Advisory Committee (11-Members / 1-CB) • §46.272, Wis. Stats. and Resolution No.’s 2016-31 and 2016-72 • The purpose of Children’s COP is to provide a coordinated approach to supporting families who have a child with a disability. 2015 Wis. Act 55 created a new statutory provision under §46.272, Wis. Stats. specifying that counties must appoint members to a Children’s Community Options (CCOP) Advisory Committee. • Note: Because of the similarities in program mission and service populations, it is important to ensure planning for CCS, CST, and Children’s COP is done in a seamless fashion. Additionally, many members serve on both the CCS/CST and CCOP committees. Therefore, whenever feasible, meetings of the CCS/CST Coordinating Committee and CCOP Advisory Committee will be scheduled on the same day, back - to-back, with a time for networking and updates between the business meetings. Page 42 of 49 Powers and Duties of County Board Subunits Page 6 of 8 ❖ Criminal Justice Collaborating Committee (13-Members / 1-CB) • Resolution No. 2018-21 (serves without per diem or expense reimbursement) • The principal mission of the Door County Criminal Justice Collaborating Council will be to enhance public safety in Door County through community collaboration by ensuring offender accountability, providing effective rehabilitation programs and supporting the rights and needs of victims. ❖ Door County Committee for 980 Placements (5-Members / NCB) • §980.08(dm), Wis. Stats. and Resolution No. 2018-32 ❖ Economic Development Board Representative (1-Member / CB) • §59.57, Wis. Stats. ❖ Fair Board Liaison (1 from Highway & Facilities Committee) • §59.56(14) Wis. Stats. • The liaison shall work with the Fair Board Association on the planning of the annual County Fair and also the strategic direction of the Fair. • The liaison shall serve as the conduit between Highway & Facilities Committee and the Fair Association. ❖ Highway Safety Commission (9-Members / 1CB) • §83.013, Wis. Stats. • Meets quarterly: 1st Thursday of February, May, August and November. • Reviews traffic accident data from the county and other traffic safety related matters. ❖ Housing Authority (5-Members / NCB) • §§ 16.30(2), 59.53(22), 66.1201-66.1213, Wis. Stats. ❖ Lake Shore Cap Representative (1-Member / CB) • Meets every other month, usually 702 State Street, Manitowoc • Lakeshore CAP, Inc. is a Wisconsin Not-For-Profit 501(c)3 corporation, guided by a Board of Directors (Board). The Board’s primary function is the pursuit of the organization’s mission, purpose and values. Lakeshore CAP embodies community action by being proactive in addressing the needs of the communities in our area; developing compassionate programming while adhering to our mission of promoting self -sufficiency with integrity; being resourceful in leveraging our funds, partnerships, staff and facilities; and inspiring our clients and community partners to follow our lead. • “Our mission is to help individuals and families achieve economic self-sufficiency and well-being through results-based programming in Manitowoc, Door, Sheboygan and Kewaunee counties. For many residents a number of conditions and situations work against achieving this objective. However, sometimes the greatest creativity emerges from the most difficult circumstances! We will continue to focus on our goals and to a lly ourselves with community partners in addressing these conditions and situations.” ❖ Land Information Council (9-members / 1CB) • §59.72(3m), Wis. Stats. • Established by Resolution 2010-63 • The Land Information Council reviews priorities, needs, policies, and expenditures of the land information office and advises the County of Door on matters affecting the land information office. • The Land Information Council shall consist of the register of deeds, the treasurer, and, if one has been appointed, the real property lister or their designees and the following members appointed by the County Board: o A member of the County Board. o A representative of the land information office. o A realtor or a member of the Realtors Association employed within the county. (Optional if no such person willing to serve.) o A public safety or emergency communications representative employed within the county. (Optional if no such person willing to serve.) o The county surveyor or a professional land surveyor employed within the county. (Optional if no such person willing to serve.) o Any other members of the County Board or public that the County Board designates. ❖ Local Elected Officials (1-Member / CB) Page 43 of 49 Powers and Duties of County Board Subunits Page 7 of 8 • This is a sub-unit of the Bay Area Workforce Development Board • Established under 29 USC 2832. • Appointment by County Board Chairperson, with the approval of the County Board. • The LEO Board is comprised of the Chief Elected Official of each county (or his/her Designee). The LEO Board is the governing unit and legal representative body of the Bay Area Workforce Development Board of Directors. Board Directors are appointed by the LEO Board to lead the activities of the Executive Director and Board staff. • Meets quarterly, generally at 520 N. Broadway, Suite 320, Green Bay, WI ❖ Local Emergency Planning Committee (14-Members / 1-CB) • §59.54(8), Wis. Stats. and Resolution No. 58-93 • The LEPC (Local Emergency Planning Committee) is a critical community service which brings together diver se people with diverse levels of expertise in order to plan for and respond to chemical emergencies, and to promote the community’s right to know about chemicals present in or near their homes and places of business. • Born out of the Emergency Planning and Community Right to Know Act (EPCRA) under the Superfund Amendments and Reauthorization Act (SARA Title III) of 1986 • Created as a result of the chemical spill in Bhopal, India in 1984 ❖ Nicolet Federated Library System Board of Trustees (1-Member / NCB) • Ch. 43, Wis. Stats. • The Nicolet Federated Library System is governed by a 17-member Board of Trustees representing the eight counties (including Door County) served by the system. • Trustees meet seven times annually. ❖ Nutrition Advisory Council (7-Members / 1CB) • Ch. 46, Wis. Stats. • This advisory council must remain separate from any other advisory group of the aging unit/ADRC to assist in evaluating, promoting, planning, and advocating for the nutrition program and it s participants. The nutrition advisory council will advise the director and assistant director on all matters relating to nutrition and nutrition - supportive services within the program area. All recommendations and suggestions of the council will be in accord with federal and state policies and will take into consideration the nutrition budget. The Nutrition Advisory Council is intended to be a partner in improving the nutrition program. Council members can assist in securing funding by volunteering their time to raise funds for the program, developing and maintaining community partnerships, and promoting activities including advertising and outreach to the community. • The powers and duties of a Nutrition Advisory Council are as set forth in Chapter 8.2.7 of the Wisconsin Aging Network Manual of Policies and Procedures. ❖ PACE Representative (1-Member / CB) • Resolution No. 2017-42 and Ordinance No. 2017-08 • PACE is an innovative program that enables property owners to obtain low-cost, long-term loans for energy efficiency, renewable energy, and water conservation improvements. • Wisconsin counties and municipalities utilized their joint exercise of powers authority under Wisconsin Statute § 66.0301, to form the Wisconsin PACE Commission • Representative shall oversee that the program administrator maintains and enforces comprehensive program guidelines to ensure each PACE project meets the requirements of the Wisconsin PACE Statute, the PACE Ordinance, and the Program Manual. ❖ Security & Facilities Committee (1CB) • SCR 68.05. • Chairperson of the County Board or Designee is a member. ❖ Sister City Informal Advisory Group (6-Members / 4-CB) • Resolution No.’s 2004-56 and Resolution 2014-56 • The Door County Sister City Informal Advisory group consists of county board supervisors and members of the public interested in furthering Door County’s official Sister City relationship with Jingdezhen, China, as well as exploring potential similar relationships with other areas of the world. ❖ Sturgeon Bay-Door County-DCEDC Loan Fund Comm. Representative (1-Member / NCB) • Resolutions No.’s 2019-86 and 2020-14 Page 44 of 49 Powers and Duties of County Board Subunits Page 8 of 8 • The SBDCED Loan Fund was established after the State ended the Federal Revolving Loan Program in 2019. The City and County worked cooperatively to establish a new countywide program to meet the financing gaps for businesses. • Committee provides the primary oversite to the program by reviewing loan applications. ❖ Veterans Service Commission (3-Members / NCB) • §45.81(1), Wis. Stats. • Appointed by County Board Chairperson, subject to approval of the County Board. • Staggered 3-year terms. • Must be residents of the county. • Chooses its own chairperson. ❖ WCA Ambassador (2-Members / CB) • Created at the County Board’s April 21, 2020 § 59.11(1)(c), Wis. Stats. Organizational Meeting • Serve as County Ambassadors for the Wisconsin Counties Association Ambassador Program; • Work with the sub-units of County Board and Department heads on issues the impact the County at the State and Federal level. • Help promote the issues developed as part of Door / Kewaunee Legislative Days. ❖ Zoning Board of Adjustment (5-Members / 2-Alternates / NCB) • §59.694, Wis. Stats. • Appointed by County Board Chairperson, subject to approval of the County Board. • Staggered 3-year terms. • The members, including alternate members, must all reside within the county and outside of the limits of incorporated cities and villages; provided, however, that no 2 members shall reside in the same town. • Chooses its own chairperson. Page 45 of 49 1 2025 (ADOPTED 4/15/25) RULES OF ORDER & ORGANIZATION OF ALL COUNTY BOARD SUB-UNITS I. Committee Organization A. The first member listed on any committee shall be the Chairperson. The Chairperson shall appoint a secretary to record minutes of all the committee meetings. Each committee should elect a Vice - Chairperson. B. The County Board Chairperson, Vice Chairperson, or other person designated to perform the Chairperson’s duties, is an ex-officio member of all committees. An ex-officio member has the same rights and privileges as, but none of the obligations of, all other members. Generally an ex -officio member does not have the right to vote and should not be counted in determining the number required for a quorum or whether a quorum is present at a meeting. If a quorum is not present at a meeting, then an ex-officio member may be counted in determining whether a quorum is present and may vote. II. Quorum A. A majority of the entire membership elected to the committee shall constitute a quo rum. A quorum must initially be established, and continue to exist, in order for a committee to transact business. B. If for some reason a member is unable to attend a Committee or County Board meeting, let the Chairperson or department head know. Supervisor Compensation & Reimbursement (Effective April 19, 2022, per Resolution 2021-81) III. Compensation A. The method of compensation for supervisors shall be determined by the board. B. Each supervisor shall be paid an annual salary of seven thousand five hundred dollars ($7,500) except as provided in 1. & 2. below. 1. The annual salary for County Board Chairperson is twelve thousand dollars ($12,000). 2. The annual salary for County Board Vice-Chairperson is eight thousand five hundred dollars ($8,500). Supervisors’ salary will be paid monthly, in 12 equal installments. C. Supplementary Compensation 1. Supervisors conducting a public hearing will receive supplementary compensation of twenty-five dollars ($25) per hour. Does not include hearings conducted by the County Board. IV. Reimbursement for Expenses (Authorized Meal, Mileage, Lodging and Registration Expenses) A. Each supervisor will be allocated up to one thousand five hundred dollars ($1,500) annually for authorized expenses (i.e., meal, lodging and registration) actually incurred and related to approved conferences, conventions, institutes, schools, seminars, training or workshops. Mileage is addressed separately in Par. IV. B. below. 1. Authorized meal expenses, incurred by a Supervisor shall be reimbursed as set forth in Door County’s Administrative Manual (Section 2.15 Expense Reimbursement, A. Meal Expenses, 1.-3.). 2. Authorized lodging expenses, incurred by a Supervisor shall be reimbursed as set forth in Door County’s Administrative Manual (Section 2.15 Expense Reimbursement, D. Lodging). 3. Authorized registration expenses, incurred by a Supervisor shall be reimbursed as set forth in Door County’s Administrative Manual (Section 2.15 Expense Reimbursement, E. Registration Fees). Funds not used by the end of a year will be returned to the General Fund. A supervisor may only exceed the annual allocation with prior approval of the County Board. B. Mileage (§ 59.10(3)(g), Wis. Stats.) 1. Each supervisor shall receive mileage for each mile traveled in going to and returning from approved conferences, conventions, hearings, institutes, meetings, proceedings, schools, seminars, training or workshops by the most usual traveled route at the rate established by the County Board under § 59.22 Wis. Stats. as the standard mileage allowance for all County employees and officers (See: Door County’s Administrative Manual - Section 2.15 Expense Reimbursement, B. Mileage). Page 46 of 49 2 2. Mileage reimbursement is to be calculated from the Supervisor’s residence or their work location within Door County. If a Supervisor’s work location is outside of Door County, mileage reimbursement will be calculated from the County line. C. Supervisor Residing on Washington Island: 1. Is eligible to be reimbursed for one round-trip ferry ticket per day; and 2. Will, if an overnight stay on the mainland is necessary due to a meeting, be eligible for reimbursement for in-county lodging expense and meal expense consistent with Par. IV. A. 1. & 2. above. This is in addition to, and not in lieu of, other compensation and reimbursement set forth herein. D. Reimbursement can only be made for allowable expenses actually incurred. V. Compensation / Reimbursement Procedure A. All requests for reimbursement must (as a condition precedent to payment) be timely submitted (to the Finance Department) on properly completed and fully executed reimbursement request form(s), accompanied by any required documentation. B. These forms and instructions are available in the Office of County Clerk, and the Finance Department. VI. Miscellaneous A. The above is intended, and should be deemed, to fix the compensation and reimbursement, establish additional compensation, and increase the number of days for which compensation and reimbursement may be paid for Supervisors as allowed under Ch. 59, Wis. Stats. B. The above is intended, and should be deemed as, the different amount fixed as a maximum by the County Board for Highway Committee members as contemplated by § 83.015(1)(b), Wis. Stats. C. The purpose of any function for which a Board member claims a per diem, mileage or other reimbursement, must be specifically stated and become part of the committee minutes and the voucher thereof, must be co -signed by another committee member and must be approved by the committee. D. Whether board members, serving as members of an Ad-Hoc committee, shall receive compensation in the form of per diems, mileage or allowable expenses for attendance at Ad Hoc Committee meetings shall be determined at the time of the creation of the Ad Hoc Committee. E. Joint Meetings (of two or more Boards or Committees) 1. Calling of Joint Meetings a) The chairperson of each board, commission, or committee involved must agree to authorize a joint meeting. 2. One Presiding Officer or Chairperson of a Joint Meeting. a) To be determined by consensus of the chairpersons of the Boards, commissions, or committees involved. b) Absent such consensus, to be determined by drawing straws. 3. Quorum a) A majority of the entire membership of each board, commission, or committee involved in the joint meeting must be present. F. Sub-Unit Members Who Are Not Door County Board Supervisors. 1. Will receive compensation for attendance at a meeting (i.e., a timely noticed and properly convened meeting, with a quorum present) of a sub-unit (i.e., commission, committee, or board) of the County Board of which they are a member as follows: a. Fifty dollars ($50); and b. Twenty-five dollars ($25) for each hour above one (1) hour (up to eight (8) hours / not to exceed two hundred and twenty-five dollars ($225)) per day. c. Hourly Rates will be prorated as follows: • The hourly rate is to be prorated at twelve dollars and fifty cents ($12.50) per one-half hour. • Any fraction of an hour shall be rounded (up or down) to the nearest half-hour. Page 47 of 49 3 2. Are eligible for expense reimbursement as set forth in Door County’s Administrative Manual (Section 2.15 Expense Reimbursement). 3. Residing on Washington Island: a. Are eligible to be reimbursed for one round-trip ferry ticket per day; and b. Will, if an overnight stay on the mainland is necessary due to a meeting, be eligible for reimbursement for in-county lodging expense and meal expense consistent with Par. IV. A. 1. – 2. above. This is in addition to, and not in lieu of, other compensation and reimbursement set forth herein. VII. Agenda and Minutes [Wisconsin's Open Meetings Law (Sec. 19.81 - 19.90 Wis. Stats) Applies] A. Every meeting shall be preceded by public notice, consistent with Sec. 19.84 Wis. Stats. or as otherwise required by any other statute. Such public notice shall, at a minimum, be given in the following manner: 1. By communication from the chairperson or such person's designee to the public, to those news media who have filed a written request for such notices, and to an official newspaper. 2. By posting meeting notices in one or more places likely to be seen by the general public. As a rule, notice should be posted at three different locations within Door County. 3. Meeting notices may also be posted at the County's website as a supplement to other public notices, but web posting should not be used as a substitute for other methods of notice. If a meeting notice is posted on the County’s website, amendments to the notice should also be posted. 4. Every public notice of a meeting of a governmental body shall set forth the time, date, place and subject matter of the meeting, including that intended for consideration at any contemplated closed session, in such form as is reasonably likely to apprise members of the public and the news media thereof. 5. The public notice of a meeting of a governmental body may provide for a period of public comment, during which the body may receive information from members of the public. 6. Public notice of every meeting of a governmental body shall be given at least 24 hours prior to the commencement of such meeting unless for good cause such notice is impossible or impractical, in which case shorter notice may be given, but in no case may the notice be provided less than 2 hours in advance of the meeting. 7. Separate public notice shall be given for each meeting of a governmental body at a time and date reasonably proximate to the time and date of the meeting. B. The Chair of the committee, commission, or board, in coordination with the respective department head(s), is responsible for the preparation of an agenda for all meetings. The chairperson of the committee, commission, or board must approve the final agenda prior to distribution to other committee, commission, or board members. C. The secretary of the committee, commission, or board shall be responsible for providing copies of such agenda to other committee members, forty-eight (48) hours prior to such meeting. An electronic or paper agenda shall be posted on a board for public inspection and note thereon the date and time of such posting and the name or initials of the person doing the posting. Likewise, an agenda shall be delivered to the County Clerk’s Office. D. Informational material for items identified on the agenda shall also be provided for review by the membership, when available, at the same time as forwarding the notice of the meeting to allow review and research by the committee members. E. A full agenda (notice with supporting documents) shall be furnished to the Administrator as specified above. F. Consistent with Sec. 19.88(3) Wis. Stats., the minutes must include the motions and roll call votes of each meeting. As long as the body creates and preserves a reasonably intelligible description of the essential substantive elements of every motion made, who initiated and seconded the motion, the outcome of any vote on the motion, and, if a roll-call vote, how each member voted, it is not required by the open meetings law to take more formal or detailed minutes of other aspects of the meeting. Although the minutes should also accurately reflect the substance of the meeting. Page 48 of 49 4 G. Other statutes outside the open meetings law, however, may prescribe particular minute-taking requirements for certain bodies and officials that go beyond what is required by the open meetings law. For instance, Sec. 59.23(2)(a) Wis. Stats. requires a county clerk to, among other things, keep and record in a book therefor true minutes of all the proceedings of the board; make regular entries of the board's resolutions and decisions upon all questions; record the vote of each supervisor on any question submitted to the board, if required by any member present; and perform all duties prescribed by law or required by the board in connection with its meetings and transactions. H. Minutes of all meetings shall be filed with the County Clerk’s Office within ten (10) days of the meeting. VIII. Authorization to Speak or Perform Limited Duties A member of a standing, special committee, or commission may perform limited duties or speak for the entire committee or commission only when specifically authorized by the committee or commission. IX. Budget The County's annual budget process is governed by, and comports with, Sec. 65.90 Wis. Stats. X. Vouchers Copies of Vouchers will be submitted to the County Board for its information XI. Other All Committees shall be governed by the same applicable rules adopted for the Door County Board. If there are no rules specified for a particular situation, Roberts Rules of Order (current and authorized edition) will apply. Page 49 of 49