Agenda w/ attachments

A G E N D A COMMITTEE OF THE WHOLE ANNUAL PLANNING MEETING DOUGLAS COUNTY BOARD OF SUPERVISORS THURSDAY, AUGUST 20, 2026 | 4:00 PM | GOVERNMENT CENTER DOUG FINN CONFERENCE ROOM 270 1316 NORTH 14TH STREET | SUPERIOR, WI 54880 www.microsoft.com/microsoft-teams/join-a-meeting | Meeting ID: 228 518 873 322 184 | Passcode: Wr3uf9Yr Or call-in: 1 872-242-8028 | ID: 527 478 865# Virtual attendance available to public; board members must attend in-person to constitute a quorum and/or vote. Board to maintain a two-hour meeting limit or take action to continue meeting beyond that time. 1. CALL MEETING TO ORDER 2. ROLL CALL 3. APPROVAL OF MINUTES a. August 21, 2025 4. WELCOME a. County Board Chair Mark Liebaert and Administrator Dave Sletten 5. DOUGLAS COUNTY MISSION, VISION AND ESTABLISHED PRIORITIES 6. OVERVIEW OF FINANCIALS 7. CHALLENGES/ PROJECTIONS FOR 2027 8. NEXT STEPS 9. ADJOURNMENT Food and beverages to be provided *Attachment included Notice is hereby given that a majority of the members of the Douglas County Board of Supervisors may be present at the meeting, and although this may constitute a quorum of the County Board of Supervisors, the County Board will not take any action at this meeting. This meeting will be recorded. By attending, you acknowledge that your image, voice, or comments may be captured on a public recording and made available to the public. Allowing public comment at committee meetings and the length of time for comments is at the discretion of the Committee Chair. (Resolution #38-24). cc: County Board Supervisors Other interested parties NOTE: Agenda and attachments available on www.douglascountywi.gov or in County Clerk's Office. Action may be taken on any item on the agenda. The County of Douglas complies with the Americans with Disabilities Act of 1990. If you are in need of accommodation to participate in the public meeting process, please contact the Douglas County Clerk's Office at (715) 395- 1341 by 4:00 p.m. on the day prior to the scheduled meeting. Douglas County will attempt to accommodate any request. TDD (715) 395-7521. Posted: Courthouse, Government Center, Superior Telegram, and Superior Public Library _______________________________________________ Name Date 08/14/2026 Committee of the Whole 08/21/25 COMMITTEE OF THE WHOLE Douglas County Board of Supervisors Thursday, August 21, 2025, 4:00 p.m., Government Center Room 270 1316 N. 14th Street, Superior, Wisconsin 1. MEETING CALLED TO ORDER 2. ROLL CALL Present – Randy Skowlund, Scott Luostari, Angie Sapik, Nick Baker, Howard Hendrickson, Charlie Glazman, Alan Jaques, Rosemary Lear, Lee Sandok Baker, John Lohse, Sue Hendrickson, Mark Liebaert, Joe Moen, Steve Long, Dennis Cummings , Mark Cummings (arrived at 4:05 pm), Marquise Slay (arrived at 4:11 pm), Absent – Wendy Bong, Kelly Peterson, Bill Fennessey. Others present – Dave Sletten , Bill Whiteside, Natasha Schmid, Shelley Nelson, Anna Carlson, Dave Longsdorf, Carolyn Pierce, Kaci Lundgren, Lexi Klasen, Melissa Jarzomski (Committee Clerk). 3. APPROVAL OF MINUTES Motion by Baker, second S. Hendrickson, to approve August 15, 2024, minutes. Motion carried. 4. WELCOME Sletten and Liebaert welcomed attendees. 5. DOUGLAS COUNTY MISSION, VISION AND ESTABLISHED PRIORITIES Priorities to remain as established for 2025 : 1 – public safety, 2 – sustainable infrastructure investment, 3 – professionalism, service and efficiency, 4 – responsible development, 5 – natural resources, 6 – compassion. 6. OVERVIEW OF FINANCIALS Included with agenda. 7. CHALLENGES/PROJECTIONS FOR 2026 Department managers submitted individual challenges and opportunities for 2026 as included with agenda. 8. NEXT STEPS Prepare 2026 budget in alignment with priorities. 9. ADJOURNMENT Motion by Baker, second Lear, to adjourn. Motion carried. Adjourned at 5:33 p.m. Submitted by, Melissa Jarzomski Committee Clerk Committee of the Whole Douglas County Board of Supervisors August 20, 2026 • Provide cost effective services with equal access to all citizens, • Continue and enhance partnerships, and • Responsibly manage our resources and plan for the future. Service, Partnership, Stewardship Public Safety • A county that invests in public safety to respond to emergency situations, and ensure the safety and security of citizens and their property. Sustainable Infrastructure Investment • A county that plans for, funds and invests in transportation, infrastructure and equipment improvements while exploring energy efficient options. Professionalism, Service and Efficiency • A county that has well trained professional staff that provide customers with quality programs and services in an efficient and innovative manner with a low tax impact. Responsible Development • As an economically vibrant county we will pursue economic development and revitalization opportunities that assist in cultivating a quality of life that is appealing to business and residents while honoring and preserving the past. Natural Resources • A county that protects, sustains and enhances its natural resources and promotes recreation and educational opportunities. Compassion • A county that is compassionate and provides efficient and effective services to members of our community who are in need Dave Sletten, Administrator Bill Whiteside, Finance Director - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 Revenue Summary by Source Tax Levy(TL) Taxes-Other(TO) Intergovernmental Revenues(IGR) Licenses & Permits(LP) Fines Forfeits & Penalties(FF) Public Charges For Services(PC) Intergovt. Charges For Services(IC) Miscellaneous Revenues(MR) Other Financing Sources(OF) - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2021 2022 2023 2024 2025 2026 To Date INTEREST INCOME - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 2021 2022 2023 2024 2025 2026 2027 Budget STATE SHARED REVENUE $4,800,000 $5,000,000 $5,200,000 $5,400,000 $5,600,000 $5,800,000 $6,000,000 $6,200,000 $6,400,000 2021 2022 2023 2024 2025 2026 Projected SALES TAX REVENUE - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2020 2021 2022 2023 2024 2025 2026 Projected TIMBER SALE REVENUE - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2020 2021 2022 2023 2024 2025 2026 Projected JAIL REVENUE - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 2020 2021 2022 2023 2024 2025 2026 Projected REGISTER OF DEEDS REVENUE $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2020 2021 2022 2023 2024 2025 2026 Projected CLERK OF COURTS REVENUE $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 2020 2021 2022 2023 2024 2025 2026 Projected ZONING REVENUE - 5,000,000 10,000,000 15,000,000 20,000,000 Expenditures By Activity General Government Public Safety Public Works Health and Human Services Culture, Recreation and Education Conservation and Development Debt Service - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 2020 2021 2022 2023 2024 2025 2026 BudgetedGENERAL GOVERNMENT EXPENDITURES - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted PUBLIC SAFETY EXPENDITURES - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted PUBLIC WORKS EXPENDITURES - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted HEALTH & HUMAN SERVICES EXPENDITURES - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 2020 2021 2022 2023 2024 2025 2026 Budgeted CULTURE, RECREATION & EDUCATION EXPENDITURES - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted CONSERVATION & DEVELOPMENT EXPENDITURES - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 2020 2021 2022 2023 2024 2025 2026 BudgetedDEBT SERVICE EXPENDITURES - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 EXPENDITURES BY OBJECT Personnel Services Contractual Services Fixed Charges Debt Service Supplies & Expense Capital Outlay Grants & Contributions - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted PERSONNEL SERVICES EXPENDITURES - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted CONTRACTED SERVICES EXPENDITURES - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2020 2021 2022 2023 2024 2025 2026 Budgeted SUPPLIES AND EXPENSES 5,600,000 5,800,000 6,000,000 6,200,000 6,400,000 6,600,000 6,800,000 7,000,000 7,200,000 2020 2021 2022 2023 2024 2025 2026 Budgeted FIXED CHARGES - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 2020 2021 2022 2023 2024 2025 2026 Budgeted GRANTS & CONTRIBUTIONS EXPENDITURES - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 2020 2021 2022 2023 2024 2025 2026 Budgeted CAPITAL OUTLAY (GOVERNMENTAL FUNDS) - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 2020 2021 2022 2023 2024 2025 2026 BudgetedCAPITAL OUTLAY (PROPRIETARY FUNDS) 16,000,000 16,500,000 17,000,000 17,500,000 18,000,000 18,500,000 19,000,000 19,500,000 2020 2021 2022 2023 2024 2025 2026 TAX LEVY FOR ALL FUNDS - 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 2020 2021 2022 2023 2024 2025 2026TAX RATE FOR ALL FUNDS 16,000,000 16,500,000 17,000,000 17,500,000 18,000,000 18,500,000 19,000,000 19,500,000 20,000,000 2020 2021 2022 2023 2024 2025 2026 ADOPTED BUDGET NET COST $19,100,1522025/2026 Tax Levy 529,170Personal Property Aid (101,382)Adjustment for Bridge Aid (431,096)Adjustment for Libraries (5,378,975)Adjustment for Debt Service 13,717,8692026 Adjusted Levy 123,049.897 percent allowable growth 13,840,918Allowable 2026/2027 Adjusted Tax Levy (529,170)Personal Property Aid 8,015Adjustment for Bridge Aid 591,792Adjustment for Libraries 5,349,255Adjustment for Debt Service $19,260,810Estimated 2026/2027 Tax Levy • Equalized Value 2025 $6,252,725,600 • Equalized Value 2026 6,759,207,100 • Increase $ 506,481,500 • Percentage Increase 8.10% • With equalized value experiencing an increase, the tax rate will go down. 2027 Challenges & Opportunities General Revenue • Sales Tax • Down 0.3% from 2025 through July. • State Shared Revenue • Up 4.0% from 2025. • Interest Income • Down 17.4% from 2025 through July. • Growth from Net New Construction • 0.89% or approximately $123,000 • Forestry/timber markets are currently steady (stagnant for some products). Personnel Costs (Approximate) • Pay Plan Steps $533,000 • Pay Plan Adjustment on 1/1/2027 - 1.0% (Gross) $198,000 • Health & Dental Insurance • High-cost claims/# claims have increased significantly • Stop Loss Insurance increasing. • County contribute $750,000 from prior year capital funds to rebuild health insurance fund. • Premiums proposed increase ten percent for 2027. The County contributes 85% of the premium cost. 2027 Position Approvals • Addition of (2) CLTS Social Worker/Case Manager – Health and Human Services • Addition of part-time ADRC Information and Assistance-Health and Human Services • Addition of an Environmental Health Specialist/Lab Technician – Health and Human Services (previously contracted position) • Reclassification upgrade and creation of System Analyst II- Information Technology • Reclassification upgrade for Forestry & Parks Technician- Forestry • Reclassification of GIS Technician I from 37.5 to 40 hours/week. Opportunities  Strengthen personnel polices to ensure alignment with County Ordinance updates, statutes, employment law, and other system areas within the County and integrate clear procedures for employees to follow.  Conduct a compensation study and explore options for a new salary structure and comparable organizations  Strengthen employee recruitment and retention strategies by partnering with the community.  Explore benefits consultants to ensure quality and competitiveness of group health plans. Challenges  An intergenerational workforce brings opportunities as well as challenges relating to workplace expectations.  The ability to increase wages is hindered by structural constraints in our position analysis system, limited financial resources, and evolving legislative factors such as Act 10.The labor market continues to evolve, placing increasing pressure on our current wage scale which is nearing its structural limits.  The lack of funding and time constraints for cross-training creates a barrier to the knowledge transfer process for successors. Courts (Circuit Courts I & II, Court Commissioner & Probate) Opportunities • Continued increase in State funding for the courts from 2024 levels. • Close to fully staffed so knowledge and efficiencies can begin to be realized. Challenges • Adequate funding to fully implement the necessary security enhancements that have been provided to the county in 2025 through the Physical Risk Assessment authored by the Wisconsin Capital Police Court Protection Unit. Clerk of Courts District Attorney Opportunities: • Cross training with law enforcement and Clerk of Courts. • Legal Assistant promoted to Paralegal. • New ADA with 25 years prosecutorial experience. Challenges: • Varying State reimbursement for Victim/Witness services. • Recruitment of Legal Assistant. • District Attorney replacement and Governor's process. • Recruitment of ADA to fill potential vacancy. • Governor's Commutation Board and limited guidance on process. • Despite discovery fees resolution, new administrative rule capping costs for Public Defender's Office discovery fees, limiting revenue. Register of Deeds Opportunity: • Working and coordinating with other departments • Quickly and efficiently do our jobs. • Provide quality customer service to public. • Continued training and development of all staff. • Continue cross-training all staff. Challenges: • Continue converting scanned documents from microfiche cards to local and public programs (Landlink and Landshark). • Continue updating data of those documents into Landlink/Landshark (utilized by individuals and businesses nationwide). • Continue redacting confidential information while converting/updating data. • Digitalizing vital indexes and pre 1907 vital records for preservation. Land Services Department Opportunity: • New permitting software to allow online permit submittals • Updates to Floodplain Ordinance and Floodplain maps offer more accurate floodplain mapping • New Staff, New Ideas Challenges: • Above average permit numbers and property development inquires • Enforcement action is at a higher level than average • Land use trend changes have outpaced Ordinance updates. • Fulfilling vacant job duties Opportunities: • Extensive community partnerships • Taking steps to create a groundwater atlas • Grant awarded to partners to mitigate flood hazards in the Nemadji River watershed • One time state budgetary increase for LWCDs takes effect 2026, slightly reducing pressure on the surface waters program • Area DATCP Engineer position is filled, increasing our planning and design capacity for conservation work Challenges: • Securing permanent funding for the Surface Waters Program • Demand for cost-share projects exceeds staff capacity and available funding • Conservation needs surpass staff capacity • Engineering technician position is filled but was vacant for several months • Grant funding for our Ag technician has temporarily lapsed creating a budgetary burden County Treasurer Opportunity: • Working and coordinating with other departments • Quickly and efficiently do our jobs and manage our resource • Provide quality service to our public and develop good public relations • Discover new methods to complete our tasks cost-effectively • Cross training all staff • Understand office responsibilities and process’ Challenge: • Limited funding • Small staff • Office procedures / policies • Training staff County Clerk Opportunities: • Secure office remodel • AI Policy for more guidance • Training and networking • Leadership roles within County Clerk's Association Challenges: • Proposed legislation impacting elections • Political climate • Increased costs, stagnant revenue • Municipal Clerk turnover Finance Opportunities: • Involvement of all staff in audit/financial statement functions • Utilization of Microsoft 365 to promote collaboration across departments • Expand forecasting and long-range financial & capital planning Challenges: • Levy increases not aligned with rising cost or equalized value • Continued staff training and development with newer finance staff • Creating financial policy awareness and accounting comprehension among all departments Veterans Opportunities: • Coordinate and create opportunities for returning, low income and homeless veterans • Increase in flow of veterans seeking services (5.0% over previous year) Challenges: • Ability to address serious veteran's issues. • Homelessness • Veterans’ incarceration • Effects of veterans’ suffering from PTSD and other trauma stressors. • Continuing to increase outreach efforts UW-Madison Division of Extension Opportunities: • Grant funding to support/expand 4-H and youth programs. • State & regional Extension educators who can assist locally (such as AI use trainings) • Online access to trainings available for all in areas of parenting, agriculture, horticulture, mental health, etc. • Experienced staff continue to work as a county team to identify and respond to community needs. • Access to UW research and resources provides funding, curriculum, and assistance from topic specialists. Challenges: • Current vacancy and planned rehire for part-time educator position. • Smaller staff due to federal funding loss. • Providing educational resources and services to help address multiple current and emerging issues. Emergency Management Opportunities: • Build upon our partnerships with surrounding county EM offices and the WEM Region Director to leverage relationships that will enhance mutual aid and assistance during an emergency or disaster. • Integrated Preparedness Plan (IPP) allows for the local EM office to identify potential gaps and seek community engagement to strengthen overall preparedness and recovery. This allows for more localized planning efforts. • Continue to augment townships EMS response with EMT support from Emergency Management staff. Challenges: • Decreased state & federal funding for Emergency Management support programs. • Changes in federal requirements create uncertainty, unknown if they'll be temporary or permanent. • Unknown funding for WISCOM 2.0 radio system upgrades/user radios. • Elimination of the federally funded BRIC grant that funded the update of the federally and state required Hazard Mitigation Plan every five years. Emergency Management – Risk Management Opportunities: • Continue to refine insured items and Statement of Values countywide, efficiently process insurance claims. • Work in conjunction with Human Resources to ensure safety training requirements are being met across the county. • Partner with County Mutual insurance and other outside contractors for necessary safety trainings. • New risk manager looking at the whole program and dedicating more time to it. Challenges: • Time to assess insured items and Statement of Values for all county property. • Time to complete necessary safety inspections. • Increasing costs for property insurance. • Time to attend risk management training for new employee. Communications Center Opportunities: • Available PSAP Grants for necessary 911 equipment/software. • COOP plan refreshers and training for dedicated backup dispatching equipment (Hawthorne) and command post dispatch operations. • Procure new and improved software that will help with training and call handling via grants. Challenges: • Maintaining full staffing levels while training new employees. • Increased workloads due to state mandates/covering for day-to-day dispatch operations. • Time management to improve overall communications assessment. • Grant match funding for new phone system with PSAP grant. Buildings and Grounds Opportunities: • Funds are continued to be utilized to address facility needs and update equipment that is at end-of-life. • Continuing to procure new and replace aged tools to streamline the cleaning, repair, and replacement processes throughout the complex. This allows for tasks to be completed “in house” by county staff. • Continue facility tours/inspections to identify and prioritize cleaning, repair, and maintenance . • Fully staffed allowing for cross training and team development. Challenges: • Increasing costs of maintenance contracts and supplies. • Increased costs to obtain cleaning products. • Onboarding new staff members. Sheriff-Patrol • Opportunity o Continued investments to the fleet upgrades would result in an overall decrease in the fleet budget/levy impact over time. • Challenge o Recruitment, retention, and remaining competitive in the job market. Sheriff-Jail Opportunities and Updates: • Direct Supervision construction project completed. o Direct back up and running • Receiver cells updated with concrete bunks • Special needs cells padding project completed • Kitchen construction projects are starting in July • St. Louis County contract signed and now housing for them • Inmate GED program continues to produce graduates • Officer Wellness Center in planning stage • Hosting a Spring 2027 Jailer Academy Challenges: • Competitive Wages – We have fallen behind the Jails and Correctional facilities in our region. o Losing officers to higher paying agencies o Difficulty in filling female officer positions • Staffing - open medical positions – Nurse and Medical Technician • Staffing – open kitchen positions – full time cook - ongoing • Increased mental health cases/needs within our population • Opportunities • Continue training of Deputy's • Utilizing our new equipment. • Challenges • Scanning 20+ previous years' files. • Increased workload. Health and Human Services • Opportunities: • Significantly decreased mileage costs with addition to fleet. • Youth Justice correctional placements will be fully contracted and paid for through HHS budget. This will provide more accurate budget reporting and potential future youth aides funding by the state. • Significant cost savings with new Amazon account supported by WCA. • Additional ARPA funding for Public Health has led to department improvements. • Potential revenues for 2027 by opening nitrate testing. Health and Human Services Challenges •The federal One Big Beautiful Bill Act (OBBBA) includes significant changes to Medicaid and the Supplemental Nutrition Assistance Program (SNAP), known as FoodShare in Wisconsin. Implementation will occur over multiple years and includes changes to eligibility requirements, work requirements for certain populations, verification processes, eligibility renewals, and program administration. Wisconsin DHS is responsible for implementing these federal requirements through policy development, eligibility system updates, operational guidance, and training for Income Maintenance agencies statewide. These changes represent a significant operational challenge. Implementation requires extensive policy interpretation, eligibility system updates, staff training, revised business processes, and increased member communication, while continuing to meet state and federal performance standards for timeliness, accuracy, and program integrity. As new federal requirements are layered onto existing program responsibilities, county and consortium agencies must balance implementation activities with the continued delivery of day-to-day services, making it increasingly challenging to maintain performance expectations while ensuring timely access to benefits. • Increase in placement costs for youth placements. • IDP revenue will no longer be utilized as general revenue due to formal use restrictions. Health and Human Services • Minimal access to regional psychiatric inpatient hospital beds. Currently 12 counties compete for the beds of just a couple of Wisconsin hospitals. As a result, the ability to use a clients Medicaid for inpatient payment if often not a possibility. This has resulted in increased stays in Winnebago where Medicaid is not a payer source. • Local hospitals, Essentia and St. Lukes, are now making jurisdictional challenges with Douglas County. This has resulted in limited access to their inpatient psychiatric beds for individuals on emergency detentions, once again requiring the use of Winnebago. • Transport costs have increased. • Physicians in local and regional hospitals frequently are unwilling to conduct the examining physicians report and testimony required for guardianship. This has resulted in the use of independent evaluators at an increased amount. The ability to have a doctor's evaluation and testimony is integral in APS investigations. Child Support Challenges: • Current child support system is cumbersome and outdated. • Increasing the % of collections – requires overcoming barriers such as economic instability of paying parents, difficulty locating parties, outdated system with lack of automation. • Recruiting and retaining qualified staff o Increased demand for training of new employees – need to build foundational knowledge. • Increasing costs o Training - State shifting training from primarily virtual to in-person with Eau Claire historically being the nearest location. o Postage, service of process fees. o Mandatory background checks as a condition of employment and repeated every five years for all staff due to access to Federal Tax Information, additional mandatory background checks for staff every four years due to access to DMV records. Opportunities: • Modernized child support system (THRIVE) is being developed. • Increasing the % of collections – more children receive financial support, enhances public trust. • Cross-training employees for future succession. • Updating policies and procedures. Forestry Opportunity: •Development of non-traditional forest product markets (biochemicals, residues). •Continued growing public demand for outdoor recreation opportunities and use of County Parks and Trails. •Forest carbon market credit sales. Challenges: •Continued stagnant timber markets for some species/products due to mill closures. •Continued high inflation and high operational costs. •Stagnating staff wages and vacation schedule accrual. •Extreme weather patterns (changing patterns and severe events). •Threats from invasive species, insects and disease. Opportunities: • Improved documentation and procedures with updated department SharePoint knowledgebase. • Improved safeguards for AI use with County policy. • Future phone system component upgrades for modernization, network redundancy, increased security and cost savings in carrier service charges. • Increased useability/efficiency with Tyler Enterprise. Challenges: • Modernizing department technology with limited budget. • Future ERP migration (HR / Payroll modules). • Future migration to new telephone carrier service provider. Highway Opportunities: • Local Road Improvement Reimbursement Program (LRIP) • Surface Transportation Program (STP) Road and Bridge Improvements • Local Small Structure Improvement Program (LSSIP) • Discretionary Maintenance Agreements through WisDOT • Local Force Account contracts through WisDOT • Continuing education, in-house CDL training and skills training for staff • Bond funding Challenges: • Funding for continual infrastructure improvements and updated operating equipment • Employee hiring and retention • Completing both State and County Highway maintenance/projects with current budget and staffing levels • Maintaining a balanced budget with unpredictable weather conditions Land & Development & Non- Departmental Challenges: • 2021 Wisconsin Act 216, enacted March 31, 2022. Requires the County to send to former owner(s), any proceeds over and above the cost of the sale of properties taken by tax deed. Re-Cap Considerations • State Shared Revenue similar to previous years/up slightly • Interest Income down from 2025 but still above budget. • Sales tax similar to previous year. • Stagnant timber markets • Personnel costs need to increase steadily for the County to remain competitive and to retain employees. • Health insurance premiums increase • Continue bonding for Highway improvements (2027). Goal for 2027 Budget Process • Address the County’s priorities. • Continue to seek applicable grant funds. • Maintain a base operating budget that will set the County up for the future. • Slow, steady and achievable growth. QUESTIONS , COMMENTS OR SUGGESTIONS?