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County Board Meeting Minutes Tuesday, September 15, 2026 The County Board of Calumet County was called to order on Tuesday, September 15, 2026 at 5:00 PM by Chair Connors. 1 ROLL CALL Supervisors Present: Wayne, McCann, Budde, Elliott, Mueller, Lowey, Kesler, Breeden, Voight, Schwalenberg, Laughrin, Hofberger, Connors, Dietrich, Kolb, Stuckmann, and Machesky. Supervisors Excused: Cleveland, Thunes, Stier, and LaTour. Staff and others present: Todd Romenesko, County Administrator; Kimberly Tenerelli, Corporation Counsel; Matt Payette, Director of Operations; Brett Bowe, Sheriff; Cheryl Heller, Deputy County Clerk; Adam Hernke, Facilities Director; Chad Scheinoha, Highway Commissioner; Brian Burg, Maintenance Technician; Adam Kernz, Maintenance Technician; Chris Meuer, Director of Planning, Zoning and Land Information; Jason Pausma, Economic Development Director; Bernie Sorenson, Emergency Manager; John Anderson, Information Technology Director; and Rorick Olson, Systems Administrator. In addition, approximately 65 members of the public were in attendance. 2 PLEDGE OF ALLEGIANCE The Pledge of Allegiance was recited. 3 APPROVAL OF AGENDA Moved by Supervisor Dietrich and seconded by Supervisor McCann to approve the Agenda as presented. Motion carried unanimously. 4 APPROVAL OF MINUTES Moved by Supervisor Elliott and seconded by Supervisor Mueller to approve the Minutes of the August 18, 2026 County Board Meeting as presented. Motion carried unanimously. 5 PUBLIC PARTICIPATION Jon Beach, Mike Smith, Albert Geiger, and Clarissa McNamara spoke in opposition to the Forest Junction and Union Depot Energy Center Proposal. Leo Prentice, Gene Prentice and Mark Van Handel spoke in objection to Flock Cameras. 6 COMMUNICATIONS 6a. Kenosha County Resolution urging the State of Wisconsin to provide sustainable, flexible funding for local Public Health Departments: Placed on file. Page 1 of 25 6b. Kenosha County Resolution urging the WI legislature to amend Wis Stat. §961.55 to expand the definition of "Forfeiture Expenses" to include Drug Treatment, Diversion, Prevention, and Law Enforcement program costs: Placed on file. 6c. Kenosha County Resolution relating to Consumer Lending Reform and Predatory Lending Protections: Placed on file. 7 SPECIAL BUSINESS 7a. Chad Scheinoha recognized APWA Highway Roadeo award winners, and commended the entire Highway Department staff. 7b. Todd Romenesko, County Administrator, presented "County Board Finances/Budget Training." General discussion followed. A copy of the PowerPoint presentation is attached to the minutes. County Board Finances-Budget Training 8 SUPERVISOR REPORTS Supervisors' reported on meetings and seminars recently attended. 9 COUNTY ADMINISTRATORS REPORT County Administrator's Report - provided with the County Board packet. 10 NEXT REGULAR MEETING DATE October 6, 2026 at 8:30 AM (Budget Review Meeting with Administrative Services Committee.) 11 CONSIDERATION OF ADDITIONAL AGENDA ITEMS FOR THE NEXT BOARD MEETING 12 ADJOURNMENT Chair Connors adjourned the meeting at 7:37 PM. Cheryl Heller, Recording Secretary State of Wisconsin) Calumet County) I, Cheryl Heller, do hereby certify that the foregoing is a true and correct record of proceedings of the County Board Meeting. /s/ Cheryl Heller, Deputy County Clerk Page 2 of 25 COUNTY BUDGET County Board Finance and Budget Training THE BIG PICTURE The county budget is more than a financial document—it is the County Board’s policy and priority document expressed in dollars. Presented by: Todd M. Romenesko September 2026 1 MINUTES ITEM #7b. Page 3 of 25 Learning Objectives CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING 01 Budget Process – Roles and Responsibilities 02 Revenue Sources 03 Levy Limits 04 Fund Balance 05 Operating vs. Capital 06 Earmarked Revenue 07 Mandated Services 08 Structural Balance 09 Review Tips 2 MINUTES ITEM #7b. Page 4 of 25 Budget Process Overview CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Departments build budgets • County Administrator and the Finance Director review • The County Administrator develops a recommended budget • Standing committees review department proposals • A public hearing provides transparency • The County Board adopts the annual budget • Budget-to-actual performance is monitored throughout the year 3 MINUTES ITEM #7b. Page 5 of 25 Process Timeline CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING 1 5 Date Action June 29, 2026 Budget projection created for County Departments. July 10, 2026 Issue budget guidance to Department Heads. July 24, 2026 New Position Authorization/Reclass requests submitted to the Department of Administration-Human Resources Division, with prior approval of the County Administrator. August 7, 2026 All Department Budgets are entered into Tyler. August 17-21, 2026 The County Administrator and Finance Director review budgets. August 24-September 11, 2026 County Administrator and Finance Director to review budgets with Department Heads. October 6, 2026 Administrative Services Committee budget review with the County Administrator and Finance Director. October 9, 2026 Notice of Public Hearing and Budget Summary sent to Tri-County and Brillion News (Class one notice). Copies sent to libraries for public review. October 15, 2026 Notice of Public Hearing published in the Tri-County News. (published 15 days prior to hearing). November 2, 2026 County Budget Hearing and Adoption 4 MINUTES ITEM #7b. Page 6 of 25 Roles and Responsibilities-Departments CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Develop a budget to share with the Administrator. • Manage services within adopted budgets, monitor spending, communicate emerging risks, and implement Board-approved programs. 5 MINUTES ITEM #7b. Page 7 of 25 Roles and Responsibilities-Committees CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Provide detailed review of department budgets, evaluate requests, examine service impacts. 6 MINUTES ITEM #7b. Page 8 of 25 Roles and Responsibilities-Administrator CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • The Administrator builds and recommends the budget. • The Administrator manages the organization to carry it out. 7 MINUTES ITEM #7b. Page 9 of 25 Roles and Responsibilities-County Board CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Establishes policy direction • Approves the annual tax levy • Adopts the budget • Authorizes major capital spending • Sets countywide financial priorities 8 MINUTES ITEM #7b. Page 10 of 25 Revenue Sources CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING PROPERTY TAX LEVY • Tax Levy = Total property taxes collected by the county. Tax Rate = Levy ÷ Equalized Property Value. • A county can increase its levy while the tax rate decreases if property values grow sufficiently. • Wisconsin law generally limits levy growth, with certain adjustments and exceptions. Key concept: Growth in expenses does not automatically create authority to increase the levy by the same amount. Remember: A lower tax rate does not necessarily mean every property owner’s tax bill goes down. SALES TAX • County sales tax: 0.5% locally; in Calumet, only utilized for capital items. • State shared revenue • Important intergovernmental funding that may be restricted and formula driven. EARMARKED REVENUE • Not every dollar can be spent anywhere. Grants and aids may have specific uses. OTHER REVENUE • User fees, permits, fines, and charges for services: tied to service usage and legal authority to charge • Interest earnings and miscellaneous revenues 9 MINUTES ITEM #7b. Page 11 of 25 Every County has Fallen Behind Cumulative Inflation CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING 39.3 38.7 36 29.4 27.7 26.1 24.1 23.4 18.1 17.3 15.9 11.8 9.9 0 5 10 15 20 25 30 35 40 45 50 Dane Kenosha Calumet Brown St.Croix Racine State Total Waukesha Milwaukee Dodge Manitowoc Ashland Bayfield Cumulative NNC (%) Not one of Wisconsin's 72 counties has closed the gap to the inflation line. Cumulative growth 2010–2025 for a representative spread of counties. CUMULATIVE CPI -U · 49.9% 10 MINUTES ITEM #7b. Page 12 of 25 Fund Balance & Reserves CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING Using fund balance for ongoing salaries or recurring programs can create a structural deficit. • Think of fund balance as the county’s financial cushion—not an ongoing revenue source. • Appropriate uses may include: • Emergencies and unexpected costs • One-time capital purchases • Temporary revenue disruptions • Planned one-time expenditures 11 MINUTES ITEM #7b. Page 13 of 25 Debt & Fund Balance CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING Debt & Fund Balance Summary • as of 12/31/2025 Debt & Fund Balance Summary as of the year ended 12/31/2025 2025 2024 2023 2022 2021 2020 General Obligation Debt* $34,825,000 $37,015,000 $39,165,000 $41,415,000 $43,620,000 $42,785,000 Governmental Fund Balance $25,267,069 $25,371,730 $24,643,530 $23,359,088 $22,499,795 $28,947,377 Debt Limit** $396,606,420 $362,330,350 $338,395,900 $296,248,175 $254,181,800 $236,960,220 Utilization (Debt to Limit) 8.78% 10.22% 11.57% 13.98% 17.16% 18.06% *Final maturity 12/1/2039 **Limit per WI DOR using Equalized Value Information (Posted September annually) Note: Data prior to 2020 not present on DOR website 12 MINUTES ITEM #7b. Page 14 of 25 Capital Budget CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING Long-lived assets: • Buildings • Highways • Equipment • Technology • Fleet • Communications • Infrastructure • And other major improvements. 13 MINUTES ITEM #7b. Page 15 of 25 Capital Budget Example CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING 14 MINUTES ITEM #7b. Page 16 of 25 Operating Budget CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING Annual service delivery: • Salaries • Benefits • Utilities • Supplies • Contracts • Maintenance • Insurance • Software • And daily operations. 15 MINUTES ITEM #7b. Page 17 of 25 Operating Budget Example CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING 16 MINUTES ITEM #7b. Page 18 of 25 Discretionary Services CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Parks enhancements • Economic development • Tourism promotion • Recreation • Expanded programs • And locally determined initiatives 17 MINUTES ITEM #7b. Page 19 of 25 Mandatory Service CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Law enforcement • Jail • Courts • Public health • Human services • Elections • Veteran'sservices • Emergency management • And other legally required functions 18 MINUTES ITEM #7b. Page 20 of 25 Mandated & High-Cost Services CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Child welfare • High-cost youth placements • Mental health commitments • Jail & corrections • Courts • Certain state & federal mandates ASK Is this expenditure DISCRETIONARY , MANDATED, or somewhere in between? 19 MINUTES ITEM #7b. Page 21 of 25 Structural Balance CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING • Recurring Revenue ≥ Recurring Expenses • If ongoing expenses consistently exceed ongoing revenues, the county has a structural budget problem. • One-time money can delay the problem—but generally does not solve it. 20 MINUTES ITEM #7b. Page 22 of 25 Reviewing a Department's Budget CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING Don’t Start by Looking at the Total Budget Look for: Prior Actual Current Budget Projected Actual Proposed Budget→ WHAT CHANGED — AND WHY? Ten questions every supervisor should ask • What is driving the increase or decrease? • Is this expense ongoing or one-time? • Is the expenditure mandated or discretionary? • What revenue pays for it? • Is that revenue sustainable? • Are we using fund balance? If so, why? • What happens if we don't fund this? • Are we adding staff or future obligations? • What are the long-term financial consequences? • What are we giving up by choosing this priority? → → 21 MINUTES ITEM #7b. Page 23 of 25 Bottom Line CALUMET COUNTY • COUNTY BOARD BUDGET TRAINING ONE-TIME MONEY → ONE-TIME EXPENSES ONGOING PROGRAMS → ONGOING REVENUE EVERY BUDGET DECISION → A TRADEOFF A balanced budget tells you the math works. A good budget tells you the County Board's priorities are sustainable. 22 MINUTES ITEM #7b. Page 24 of 25 Questions? 23 MINUTES ITEM #7b. Page 25 of 25