Agenda w/ Attachments

July 31, 2026 ADMINISTRATION COMMITTEE Douglas County Board of Supervisors Thursday, August 6, 2026, 9:30 a.m., Government Center Boardroom 201 1316 N. 14th Street, Superior, Wisconsin www.microsoft.com/microsoft-teams/join-a-meeting | Meeting ID: 270 282 862 705 | Passcode: ZiHgns Or call-in: 1-872-242-8028 | ID: 688 545 685# Please call the County Clerk’s Office (715-395-1483) if you are unable to attend. MEMBERS: Alan Jaques, Chair Rosemary Lear, Vice Chair Nick Baker Bill Fennessey Charlie Glazman Anders Hultstrom Mark Liebaert Kelly Peterson Randy Skowlund AGENDA Virtual attendance available to public; committee members must attend in-person to constitute a quorum and/or vote. Committee to maintain a two-hour meeting limit or take action to continue meeting beyond that time. All action items include attachments unless noted. 1. ROLL CALL 2. APPROVAL OF MINUTES a. June 4, 2026 * 3. DEPARTMENTAL FINANCIAL REPORTS AND GOALS/OBJECTIVES * a. Administration – Employee updates, Bud get, Comprehensive Plan, Mandated Services, Capital Projects/Procurement, Outreach – Positively Superior/ Douglas County Drive b. Human Resources – Staffing report, Tyler Munis update for HR/Payroll, Compensation/vacation study update, Union update c. Buildings and Grounds – Staffing, budget, projects d. Corporation Counsel – Staffing, budget, projects e. County Clerk – Updates attached f. Finance – Projects, 2027 Budget process g. Information Technology – Projects update h. Register of Deeds – Updates attached i. Treasurer – Tax collection, office updates 4. ACTION ITEMS/REFERRALS a. Audit Report * b. From Transportation and Infrastructure: County Aid to Bridges – Policy Change * c. Generative Artificial Intelligence (GenAI) Use Policy * d. Budgetary Transfers * 5. INFORMATIONAL ITEMS a. American Rescue Plan Act (ARPA) Funding * b. Formal Policy Complaint from Sheriff Izzard * 6. FUTURE AGENDA ITEMS 7. ADJOURNMENT *Attachment included Not ice 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 NO TE: 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. Pos ted: Courthouse, Government Center, Superior Telegram, and Superior Public Library _______ _______________________________________________ Name Date 07/31/2026 Administration Committee 06/04/26 MINUTES CONTINUE (PAGE 1 OF 2) ADMINISTRATION COMMITTEE Douglas County Board of Supervisors Thursday, June 4, 2026, 10:00 a.m., Government Center Boardroom 201 1316 N. 14th Street, Superior, Wisconsin Meeti ng called to order by Chair Alan Jaques. 1. ROLL C ALL Pres ent – Alan Jaques, Charlie Glazman, Randy Skowlund, Mark Liebaert, Kelly Peterson, Nick Baker, Bill Fennessey. Absent – Rosemary Lear, Anders Hultstrom. Others present – Dave Sletten, Shelley Nelson, Matt Izzard, Jerry Moe, Stacy Minter, Justin Taylor, Jesse Frick, Tyler Edwards, Chrissy Barnard, Howard Hendrickson, Lee Sandok Baker, Carolyn Pierce, Darcie Burbul, Sharon Dembroski, Anna Carlson, Natasha Schmid, Andy Johnson, Bill Whiteside, Amy Tyson, Kaci Lundgren, Lindsey Conley (virtual), Melissa Jarzomski (Committee Clerk) 2. APP ROVAL OF MINUTES Moti on by Skowlund, second Peterson, to approve April 2, 2026, minutes. Motion carried. 3. DEPA RTMENTAL FINANCIAL REPORTS AND GOALS/ OBJECTIVES The foll owing departments reported on departmental activities: Administration, Human Resources, Buildings and Grounds, Corporation Counsel, County Clerk, Finance, Information Technology, Register of Deeds, and Treasurer. 4. ACT ION ITEMS a. New posi tions / reclassification requests: Distributed. Three position reclassification requests (Environmental Health Specialist, IT Systems Engineer, and Forestry & Parks Technician) were submitted to McGrath for review and recommendation. Three additional positions (CLTS, ADRC, and GIS Technician I) were not submitted to McGrath, as no specific reclassification requests were made; however, these positions were changed and need to be incorporated into 2027 budget. ACTI ON ( RESOLUTION): Motion by Baker, second Peterson to approve new positions/reclassifications requests and refer to County Board. Motion carried unanimously. b. Fr om Health and Human Services Board: Opioid Settlement Funding Requests: 1. Hope Haven P eer Respite – Minimum of $190,000: Included in the agenda. The funding request was presented to support the Hope Haven Peer Respite program, which provides peer-based support services and a safe, recovery -focused environment for individuals experiencing mental health or substance use challenges. ACTI ON (RESOLUTION): Motion by Peterson, second Fennessey, to approve funding request in the amount of $190,000 from the Opioid Settlement Fund and refer to County Board. Motion carried unanimously. 2. Safe N eedle Disposal for City Parks in the amount of $486.14: Included in the agenda. The funding request was presented to purchase and install safe needle disposal containers in city parks to improve public safety, reduce the risk of accidental needle-stick injuries, and support harm-reduction efforts within the community. ACTION ( RESOLUTION): Motion by Peterson, second Glazman, to approve funding request in the amount of $486.14 from the Opioid Settlement Fund and refer to County RETURN TO AGENDA Administration Committee 06/04/26 MINUTES COMPLETE (PAGE 2 OF 2) Board. Motion carried unanimously. c. 2025 Carryover / Reserves: Included in agenda. ACTION ( RESOLUTION): Motion by Baker , second Skowlund, to approve year-end 2025 carryovers and reserves and refer to County Board. Motion carried unanimously. d. Resolution Supporting Statewide Funding for Multi -State Information Sharing and Analysis Center (MS-ISAC): Included in the agenda. Discussion held regarding MS -ISAC, which currently provides membership and cybersecurity resources at no cost to local governments. The resolution supports statewide participation to afford counties additional resources at no cost to counties. ACTION (RESOLUTION): Motion by Baker, second Fennessey, to approve the Resolution Supporting Statewide Funding for Multi -State Information Sharing and Analysis Center as presented and refer to County Board. Motion carried unanimously. e. Resolution Supporting Wisconsin Shipping Port for Hayward Biofuel Plant : Included in the agenda. The resolution was presented for consideration and supports the development and use of a Wisconsin shipping port to serve the proposed Hayward Biofuel Plant. ACTION (RESOLUTION): Motion by Baker , second Peterson, to approve the Resolution Supporting Wisconsin Shipping Port for Hayward Biofuel Plant as presented and refer to County Board. Motion carried unanimously. 5. INFORMATIONAL ITEMS a. A merican Rescue Plan Act (ARPA) Funding: Included in agenda. 6. FUTURE AGENDA ITEMS None 7. ADJOURNMENT Motion by Peterson, second Skowlund, to adjourn. Motion carried. Meeting adjourned at 11:14 a.m. Submitted by, Melissa Jarzomski Committee Clerk Transactions posted as of printing date 7/31/2026 Prior Budget through Year Original Budgetary Amended Current Actual Variance Department Actual Budget Transfers Budget Month Amount Amount COUNTY BOARD OF SUPERVISORS 119,968$ 241,903$ -$ 241,903$ 141,110$ 120,947$ 20,163$ ADMINSTRATION 304,443 507,101 - 507,101 295,809 328,742 (32,933) CORPORATION COUNSEL 71,000 104,126 - 104,126 60,740 82,247 (21,507) REGISTER OF DEEDS (14,091) 18,671 25,000 43,671 25,475 (68,264) 93,739 COUNTY CLERK 169,946 324,909 - 324,909 189,530 241,832 (52,302) COUNTY TREASURER 90,665 247,020 - 247,020 144,095 134,584 9,511 FINANCE 350,692 392,330 - 392,330 228,859 327,115 (98,256) BUILDING AND GROUNDS 451,700 97,806 - 97,806 57,054 392,972 (335,918) INFORMATION SERVICES (4,068) - - - - 161,289 (161,289) 1,540,255$ 1,933,866$ 25,000$ 1,958,866$ 1,142,672$ 1,721,463$ (578,791)$ Page 1 DOUGLAS COUNTY ADMINISTRATION COMMITTEE DEPARTMENT SUMMARY 2026 RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services - - - - - - - 0% 0% Intergovt. Charges For Serv. - - - - - - - 0% 0% Miscellaneous Revenues - - - - - 1,500 (1,500) 0% 0% Other Financing Sources - - - - - - - 0% 0% Revenues - - - - - 1,500 (1,500) 0% 0% Expenditures Personnel Services 86,443 167,703 - 167,703 97,827 87,776 10,050 52% 10% Contractual Services 21 900 - 900 525 49 476 5% 91% Supplies & Expense 30,482 59,900 - 59,900 34,942 32,388 2,553 54% 7% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 1,243 1,400 - 1,400 817 1,231 (414) 88% -51% Debt Service - - - - - - - 0% 0% Grants & Contributions - 10,000 - 10,000 5,833 - 5,833 0% 100% Capital Outlay - - - - - - - 0% 0% Department Allocation 1,778 2,000 - 2,000 1,167 1,002 165 50% 14% Expenditures 119,968 241,903 - 241,903 141,110 122,447 18,663 51% 13% Net Cost 119,968$ 241,903$ -$ 241,903$ 141,110$ 120,947$ 20,163$ Page 2 DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES COUNTY BOARD OF SUPERVISORS Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services 847 1,000 - 1,000 583 1,083 (499) 108% -86% Intergovt. Charges For Serv. - 65,000 - 65,000 37,917 (577) 38,493 -1% 102% Miscellaneous Revenues 14,418 28,253 - 28,253 16,481 2,219 14,262 8% 87% Other Financing Sources - - - - - - - 0% 0% Revenues 15,266 94,253 - 94,253 54,981 2,725 52,256 3% 95% Expenditures Personnel Services 307,028 546,101 - 546,101 318,559 305,468 13,091 56% 4% Contractual Services 13,403 39,650 - 39,650 23,129 25,732 (2,603) 65% -11% Supplies & Expense 11,762 34,203 - 34,203 19,952 8,157 11,794 24% 59% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 2,673 2,900 - 2,900 1,692 2,601 (909) 90% -54% Debt Service - - - - - - - 0% 0% Grants & Contributions 209 1,000 - 1,000 583 362 222 36% 38% Capital Outlay - - - - - - - 0% 0% Department Allocation (15,366) (22,500) - (22,500) (13,125) (10,854) (2,271) 48% 17% Expenditures 319,709 601,354 - 601,354 350,790 331,467 19,323 55% 6% Net Cost 304,443$ 507,101$ -$ 507,101$ 295,809$ 328,742$ (32,933)$ Page 3 DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES ADMINISTRATION RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services - - - - - - - 0% 0% Intergovt. Charges For Serv. - 8,000 - 8,000 4,667 - (4,667) 0% -100% Miscellaneous Revenues 288,516 516,000 - 516,000 301,000 225,668 (75,332) 44% -25% Other Financing Sources - - - - - - - 0% 0% Revenues 288,516 524,000 - 524,000 305,667 225,668 (79,999) 43% -26% Expenditures Personnel Services 289,433 593,881 - 593,881 346,431 312,321 34,109 53% 10% Contractual Services 765,229 887,700 - 887,700 517,825 501,750 16,075 57% 3% Supplies & Expense 34,200 59,650 - 59,650 34,796 42,658 (7,862) 72% -23% Fixed Charges 72,789 76,500 - 76,500 44,625 69,963 (25,338) 91% -57% Debt Service - - - - - - - 0% 0% Grants & Contributions - - - - - - - 0% 0% Capital Outlay 379,395 - - - - 224,619 (224,619) 0% 0% Department Allocation (800,830) (995,925) - (995,925) (580,956) (532,671) (48,285) 53% 8% Expenditures 740,216 621,806 - 621,806 362,720 618,640 (255,920) 99% -71% Net Cost 451,700$ 97,806$ -$ 97,806$ 57,054$ 392,972$ (335,918)$ Page 9 SCHEDULE OF REVENUES AND EXPENDITURES BUILDING AND GROUNDS DOUGLAS COUNTY ADMINISTRATION COMMITTEE RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services - - - - - - - 0% 0% Intergovt. Charges For Serv. 159,233 285,000 - 285,000 166,250 135,846 (30,404) 48% -18% Miscellaneous Revenues - - - - - - - 0% 0% Other Financing Sources - - - - - - - 0% 0% Revenues 159,233 285,000 - 285,000 166,250 135,846 (30,404) 48% -18% Expenditures Personnel Services 221,900 369,831 - 369,831 215,735 209,789 5,946 57% 3% Contractual Services 438 5,550 - 5,550 3,238 1,259 1,978 23% 61% Supplies & Expense 2,879 9,545 - 9,545 5,568 4,164 1,404 44% 25% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 1,692 1,800 - 1,800 1,050 1,681 (631) 93% -60% Debt Service - - - - - - - 0% 0% Grants & Contributions - - - - - - - 0% 0% Capital Outlay - - - - - - - 0% 0% Department Allocation 3,325 2,400 - 2,400 1,400 1,200 200 50% 14% Expenditures 230,234 389,126 - 389,126 226,990 218,093 8,897 56% 4% Net Cost 71,000$ 104,126$ -$ 104,126$ 60,740$ 82,247$ (21,507)$ Page 4 CORPORATION COUNSEL DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits 9,710 16,700 - 16,700 9,742 9,560 (182) 57% -2% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services 15,647 25,000 - 25,000 14,583 15,548 964 62% 7% Intergovt. Charges For Serv. 15,585 25,100 - 25,100 14,642 15,417 776 61% 5% Miscellaneous Revenues 29,321 45,000 - 45,000 26,250 26,306 56 58% 0% Other Financing Sources - - - - - - - 0% 0% Revenues 70,263 111,800 - 111,800 65,217 66,831 1,614 60% 2% Expenditures Personnel Services 166,861 343,589 - 343,589 200,427 189,874 10,553 55% 5% Contractual Services 16,422 20,820 - 20,820 12,145 20,573 (8,428) 99% -69% Supplies & Expense 48,892 63,800 - 63,800 37,217 49,477 (12,260) 78% -33% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 2,027 2,100 - 2,100 1,225 2,166 (941) 103% -77% Debt Service - - - - - - - 0% 0% Grants & Contributions - - - - - - - 0% 0% Capital Outlay - - - - - 43,375 (43,375) 0% 0% Department Allocation 6,006 6,400 - 6,400 3,733 3,198 535 50% 14% Expenditures 240,209 436,709 - 436,709 254,747 308,662 (53,915) 71% -21% Net Cost 169,946$ 324,909$ -$ 324,909$ 189,530$ 241,832$ (52,302)$ Page 6 DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES COUNTY CLERK RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes 75$ -$ -$ -$ -$ 77$ 77$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services 324 - - - - 348 348 0% 0% Intergovt. Charges For Serv. 104,676 297,000 - 297,000 173,250 111,253 (61,997) 37% -36% Miscellaneous Revenues - - - - - - - 0% 0% Other Financing Sources - - - - - - - 0% 0% Revenues 105,076 297,000 - 297,000 173,250 111,678 (61,572) 38% -36% Expenditures Personnel Services 361,926 569,080 - 569,080 331,963 359,992 (28,029) 63% -8% Contractual Services 72,047 80,000 - 80,000 46,667 71,087 (24,421) 89% -52% Supplies & Expense 5,252 31,850 - 31,850 18,579 2,276 16,303 7% 88% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 3,278 3,500 - 3,500 2,042 2,984 (942) 85% -46% Debt Service - - - - - - - 0% 0% Grants & Contributions 22 - - - - - - 0% 0% Capital Outlay - - - - - - - 0% 0% Department Allocation 13,244 4,900 - 4,900 2,858 2,454 404 50% 14% Expenditures 455,768 689,330 - 689,330 402,109 438,793 (36,684) 64% -9% Net Cost 350,692$ 392,330$ -$ 392,330$ 228,859$ 327,115$ (98,256)$ Page 8 DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES FINANCE RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services - - - - - - - 0% 0% Intergovt. Charges For Serv. 616,272 1,182,000 - 1,182,000 689,500 591,817 (97,683) 50% -14% Miscellaneous Revenues - - - - - - - 0% 0% Other Financing Sources - - - - - - - 0% 0% Revenues 616,272 1,182,000 - 1,182,000 689,500 591,817 (97,683) 50% -14% Expenditures Personnel Services 217,731 376,764 - 376,764 219,779 210,771 9,008 56% 4% Contractual Services 307,821 682,336 - 682,336 398,029 407,338 (9,308) 60% -2% Supplies & Expense 11,260 37,600 - 37,600 21,933 25,918 (3,985) 69% -18% Fixed Charges 75,391 85,300 - 85,300 49,758 109,079 (59,321) 128% -119% Debt Service - - - - - - - 0% 0% Grants & Contributions - - - - - - - 0% 0% Capital Outlay - - - - - - - 0% 0% Department Allocation - - - - - - - 0% 0% Expenditures 612,204 1,182,000 - 1,182,000 689,500 753,105 (63,605) 64% -9% Net Cost (4,068)$ -$ -$ -$ -$ 161,289$ (161,289)$ Page 10 DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES INFORMATION SERVICES RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes 87,159$ 140,000$ -$ 140,000$ 81,667$ 160,130$ 78,463$ 114% 96% Intergovernmental Revenues - - - - - - - 0% 0% Licenses & Permits 2,953 5,000 - 5,000 2,917 2,112 (805) 42% -28% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services 97,399 187,000 - 187,000 109,083 107,647 (1,436) 58% -1% Intergovt. Charges For Serv. - - - - - - - 0% 0% Miscellaneous Revenues - - - - - 1,850 1,850 0% 0% Other Financing Sources - - - - - - - 0% 0% Revenues 187,510 332,000 - 332,000 193,667 271,738 78,072 82% 40% Expenditures Personnel Services 146,630 295,571 - 295,571 172,416 177,367 (4,950) 60% -3% Contractual Services 7,963 24,850 25,000 49,850 29,079 11,491 17,588 23% 60% Supplies & Expense 2,789 7,950 - 7,950 4,638 2,722 1,916 34% 41% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 3,068 4,200 - 4,200 2,450 2,846 (396) 68% -16% Debt Service - - - - - - - 0% 0% Grants & Contributions - - - - - - - 0% 0% Capital Outlay 5,969 - - - - - - 0% 0% Department Allocation 7,000 18,100 - 18,100 10,558 9,048 1,510 50% 14% Expenditures 173,419 350,671 25,000 375,671 219,141 203,474 15,667 54% 7% Net Cost (14,091)$ 18,671$ 25,000$ 43,671$ 25,475$ (68,264)$ 93,739$ Page 5 REGISTER OF DEEDS DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES RETURN TO AGENDA Transactions posted as of printing date 7/31/2026 Prior 2026 2026 2026 Budget through 2026 Year Original Budgetary Amended Current Actual Variance Percentage Percentage Actual Budget Transfers Budget Month Amount Amount of Total of Current Revenues Taxes -$ -$ -$ -$ -$ -$ -$ 0% 0% Intergovernmental Revenues 51,101 55,500 - 55,500 32,375 53,085 20,710 96% 64% Licenses & Permits - - - - - - - 0% 0% Fines Forfeits & Penalties - - - - - - - 0% 0% Public Charges For Services 21,557 35,000 - 35,000 20,417 20,113 (303) 57% -1% Intergovt. Charges For Serv. - 16,900 - 16,900 9,858 90 (9,768) 1% -99% Miscellaneous Revenues - 3,200 - 3,200 1,867 - (1,867) 0% -100% Other Financing Sources - - - - - - - 0% 0% Revenues 72,657 110,600 - 110,600 64,517 73,288 8,772 66% 14% Expenditures Personnel Services 118,273 212,550 - 212,550 123,988 119,949 4,039 56% 3% Contractual Services 3,347 40,770 - 40,770 23,783 30,824 (7,041) 76% -30% Supplies & Expense 7,133 16,300 - 16,300 9,508 7,088 2,420 43% 25% Intra Country Charges - - - - - - - 0% 0% Fixed Charges 16,800 23,800 - 23,800 13,883 17,912 (4,029) 75% -29% Debt Service - - - - - - - 0% 0% Grants & Contributions 4 - - - - - - 0% 0% Capital Outlay - - - - - - - 0% 0% Department Allocation 17,766 64,200 - 64,200 37,450 32,100 5,350 50% 14% Expenditures 163,322 357,620 - 357,620 208,612 207,873 739 58% 0% Net Cost 90,665$ 247,020$ -$ 247,020$ 144,095$ 134,584$ 9,511$ Page 7 DOUGLAS COUNTY ADMINISTRATION COMMITTEE SCHEDULE OF REVENUES AND EXPENDITURES COUNTY TREASURER RETURN TO AGENDA TREASURER'S MONTHLY INVESTMENT REPORT BANK RATE BEG BALANCE PURCHASE RETIRE END BALANCE SCCU Savings 0.000% 47.93 0.00 0.00 47.93 BMO BANK CKG2 - ANALYSIS CHARGES 0.300% 0.00 3,861.63 3,861.63 0.00 BMO BANK MM 3.250% 1,048,589.03 10,502,205.11 10,548,500.00 1,002,294.14 NBC MM 3.000% 1,063,814.16 1,401,931.42 1,270,555.54 1,195,190.04 BANKFIRST MM 3.860% 475,071.58 1,166.20 0.00 476,237.78 ST POOL GENERAL 3.690% 18,363,950.80 6,561,268.78 7,200,000.00 17,725,219.58 ST POOL ARP 3.690% 3,441,395.43 9,745.74 0.00 3,451,141.17 ST POOL OPIOID 3.690% 954,938.90 2,704.31 0.00 957,643.21 ST POOL HIGHWAY BOND 3.690% 4,735,979.45 12,234.76 518,048.76 4,230,165.45 SUBTOTAL 30,083,787.28 18,495,117.95 ######### 29,037,939.30 CD - CVB18-1 01/11 3.930% 137,882.09 0.00 0.00 137,882.09 CD - CVB20-1 08/20 2.230% 151,204.53 504.69 504.69 151,204.53 CD - CVB20-2 08/19/ 3.930% 81,781.18 0.00 0.00 81,781.18 CD - CVB22-1 02/23/2 3.930% 108,572.88 724.80 724.80 108,572.88 CD - NBC21-1 10/08 5.000% 2,182,073.90 0.00 0.00 2,182,073.90 CD - NBC21-2 12/2/2 3.900% 717,684.38 0.00 0.00 717,684.38 CD - NBC23-1 10/27/ 4.100% 619,024.11 0.00 0.00 619,024.11 CD - NBC23-2 10/26/ 4.100% 717,181.98 0.00 0.00 717,181.98 CD - SCCU 23-1 02/14/2 3.640% 295,658.24 297,098.54 296,378.39 296,378.39 CD - Security State Bank 24-1 11/15 /2 3.750% 650,000.00 2,070.21 2,070.21 650,000.00 CD - Security State Bank 24-2 11/18 /2 3.750% 409,211.53 0.00 0.00 409,211.53 CD-BankFirst 25-1 06/20/2 3.000% 285,018.87 0.00 0.00 285,018.87 CD's SubTotals 6,355,293.72 300,398.24 299,678.09 6,356,013.87 SUBTOTAL 36,439,081.00 18,795,516.19 ######### 35,393,953.17 CD-BMO24-4 05/01/ 4.0000% 240,000.00 0.00 0.00 240,000.00 CD-BMO24-5 05/01/ 4.1000% 240,000.00 0.00 0.00 240,000.00 CD-BMO25-1 04/16/ 3.8500% 248,000.00 0.00 0.00 248,000.00 CD-BMO25-3 11/27/ 3.7500% 237,000.00 0.00 0.00 237,000.00 CD-BMO26-1 11/06/ 3.7500% 237,000.00 0.00 0.00 237,000.00 BMO CD's SubTotals 1,202,000.00 0.00 0.00 1,202,000.00 SUBTOTAL Next Call Maturity 37,641,081.00 18,795,516.19 ######### 36,595,953.17 StepUps SubTotals - - - - SUBTOTAL 37,641,081.00 18,795,516.19 ######### 36,595,953.17 ST POOL W/C 3.690% 1,123,451.49 3,181.52 - 1,126,633.01 ST POOL HLTH INS 3.690% 1,517,819.20 4,298.34 - 1,522,117.54 TOTAL 40,282,351.69 18,802,996.05 ######### 39,244,703.72 MONTH/YEAR- February 2026 RETURN TO AGENDA MONTH/YEAR- February 2026 BANK BEG BALANCE EARNED RECEIVED END BALANCE SCCU Savings 0.00 0.00 0.00 0.00 BMO BANK CKG2 - INTEREST EARNED 0.00 1,324.29 1,324.29 0.00 BMO BANK MM 0.00 2,205.11 2,205.11 0.00 NBC MM 0.00 3,545.69 3,545.69 0.00 BANKFIRST MM fna TIMBERWOOD 0.00 1,166.20 1,166.20 0.00 ST POOL GENERAL 0.00 6,561,268.78 6,561,268.78 0.00 ST POOL ARP 0.00 9,745.74 9,745.74 0.00 ST POOL OPIOID 0.00 2,704.31 2,704.31 0.00 ST POOL HIGHWAY BOND 0.00 12,234.76 12,234.76 0.00 SUBTOTAL 0.00 6,594,194.88 6,594,194.88 0.00 CD - CVB18-1 11,241.91 415.69 0.00 11,657.60 CD - CVB20-1 205.63 455.85 504.69 156.79 CD - CVB20-2 2,985.29 246.55 0.00 3,231.84 CD - CVB22-1 602.14 327.32 724.80 204.66 CD - NBC21-1 114,103.05 6,695.68 0.00 120,798.73 CD - NBC21-2 7,156.54 2,339.85 0.00 9,496.38 CD - NBC23-1 8,232.80 1,851.98 0.00 10,084.79 CD - NBC23-2 9,820.40 2,145.65 0.00 11,966.05 CD - SCCU 23-1 565.90 737.23 720.15 582.97 CD - Security State Bank 24-1 1,421.53 1,869.86 2,070.21 1,221.18 CD - Security State Bank 24-2 6,692.61 1,177.18 0.00 7,869.79 CD-BankFirst 25-1 5,270.88 679.36 0.00 5,950.23 CD's SubTotals 168,298.71 18,942.21 4,019.85 183,221.03 SUBTOTAL 168,298.71 6,613,137.09 6,598,214.73 183,221.03 CD-BMO24-4 2,446.03 736.44 0.00 3,182.47 CD-BMO24-5 2,507.18 754.85 0.00 3,262.03 CD-BMO25-1 7,586.09 758.61 0.00 8,344.69 CD-BMO25-3 1,582.71 706.13 0.00 2,288.84 CD-BMO26-1 1,611.60 687.30 0.00 2,298.90 BMO CD's SubTotals 15,733.60 3,643.33 0.00 19,376.93 SUBTOTAL 184,032.31 6,616,780.42 6,598,214.73 202,597.96 SUBTOTAL 184,032.31 6,616,780.42 6,598,214.73 202,597.96 ST POOL W/C 0.00 3,181.52 3,181.52 0.00 ST POOL HLTH INS 0.00 4,298.34 4,298.34 0.00 TOTAL 184,032.31 6,624,260.28 6,605,694.59 202,597.96 INTEREST ON INVESTMENTS DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 02/28/2026 PRINCIPAL PRINCIPAL INTEREST INTEREST ACCOUNT 2026 2025 2026 2025 CASH AND INVESTMENTS Cash: Cash on Hand 14,963 126,981 Petty Cash 9,219 9,265 Checking: General Fund--M & I 2,255,741 3,100,019 2,029 2,193 Payroll--NBC 1,577 2,335 Forestry--NBC 2,010 377,062 1 Short Term Investments State Trust Fund 17,725,220 21,238,663 113,789 149,695 State Trust Fund - ARPA 3,451,141 20,532 State Trust Fund - OPIOID 957,643 782,859 5,697 5,533 General Fund CDs 7,558,014 7,447,410 47,410 48,599 General Fund Savings Account 48 48 General Fund Money Markets 2,673,722 2,098,935 12,874 14,236 Rural Housing 71,702 71,530 CASH AND INVESTMENTS 34,721,000 $ 35,255,107 $ 202,331 $ 220,257 $ RESTRICTED CASH AND INVESTMENTS Checking: Clerk of Court Trust 2,000 (119,271) Short Term Investments: State Trust Fund - Health Insurance 1,522,118 1,460,027 9,056 10,318 Clerk of Courts 465,399 570,736 2,425 2,397 Drug Investigation 115 196,339 Land Conservation 74,398 73,999 348 346 Land Conservation NMMR 17,329 17,329 Long Term Investments: Money-Market - Workers' Compensation 1,126,633 1,080,675 6,703 7,637 CD-Land Conservation 280,057 268,555 RESTRICTED CASH AND INVESTMENTS 3,488,049 $ 3,548,389 $ 18,532 $ 20,698 $ OUTSTANDING LONG-TERM DEBT General Obligation Debt Payable 20,922,609 19,158,470 Liability for Workers Comp Claims 465,597 490,112 Liability Accrued Conpensated Absences 2,183,363 2,028,782 OUTSTANDING LONG-TERM DEBT 23,571,569$ 21,677,364$ DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 02/28/2026 (Continued) ACCOUNT 2025 2024 RECEIVABLES Tax Certificates and Deeds: Tax Certificate - Current Year Delinquent Real Estate Taxes 2012-Sale of 2013 853 Delinquent Real Estate Taxes 2013-Sale of 2014 856 856 Delinquent Real Estate Taxes 2014-Sale of 2015 848 848 Delinquent Real Estate Taxes 2015-Sale of 2016 1,044 1,044 Delinquent Real Estate Taxes 2016-Sale of 2017 870 870 Delinquent Real Estate Taxes 2017-Sale of 2018 113 113 Delinquent Real Estate Taxes 2018-Sale of 2019 117 117 Delinquent Real Estate Taxes 2019-Sale of 2020 111 111 Delinquent Real Estate Taxes 2020-Sale of 2021 120 120 Delinquent Real Estate Taxes 2021-Sale of 2022 126 52,209 Delinquent Real Estate Taxes 2022-Sale of 2023 50,518 266,402 Delinquent Real Estate Taxes 2023-Sale of 2024 273,169 754,592 Delinquent Real Estate Taxes 2023-Sale of 2025 914,263 Forest and Cropland Taxes (1,460) (1,387) Allowance for Uncollectable Taxes (10,000) (10,000) Tax Cleraing - City - - Real Estate-Charge Backs (16,639) (6,030) Tax Deeds Receivable 78,597 79,794 Allowance for Uncollectable Tax Deeds (79,794) (79,794) Tax Certificates and Deeds 1,212,859 1,060,718 Property Taxes (12,050,822) (11,733,436) Assessments 191,425 205,982 Accounts 21,418,618 21,025,765 Due from other Governments 5,392,738 4,856,823 Accrued Interest 245,357 156,499 RECEIVABLES 16,410,175 $ 15,572,351 $ TREASURER'S MONTHLY INVESTMENT REPORT BANK RATE BEG BALANCE PURCHASE RETIRE END BALANCE SCCU Savings 0.000% 47.93 0.00 0.00 47.93 BMO BANK CKG2 - ANALYSIS CHARGES 0.300% 0.00 2,060.74 2,060.74 0.00 BMO BANK MM 3.250% 1,002,294.14 1,866.77 0.00 1,004,160.91 NBC MM 3.000% 1,195,190.04 631,619.95 750,555.54 1,076,254.45 BANKFIRST MM 3.240% 476,237.78 1,333.20 0.00 477,570.98 ST POOL GENERAL 3.690% 17,725,219.58 5,861,998.22 120.13 23,587,097.67 ST POOL ARP 3.690% 3,451,141.17 6,933.53 2,396,421.00 1,061,653.70 ST POOL OPIOID 3.690% 957,643.21 2,998.65 0.00 960,641.86 ST POOL HIGHWAY BOND 3.690% 4,230,165.45 13,245.84 0.00 4,243,411.29 SUBTOTAL 29,037,939.30 6,522,056.90 3,149,157.41 32,410,838.79 CD - CVB18-1 01/11 3.930% 137,882.09 0.00 0.00 137,882.09 CD - CVB20-1 08/20 2.230% 151,204.53 455.85 455.85 151,204.53 CD - CVB20-2 08/19/ 3.930% 81,781.18 0.00 0.00 81,781.18 CD - CVB22-1 02/23/2 3.930% 108,572.88 327.32 327.32 108,572.88 CD - NBC21-1 10/08 5.000% 2,182,073.90 0.00 0.00 2,182,073.90 CD - NBC21-2 12/2/2 3.900% 717,684.38 0.00 0.00 717,684.38 CD - NBC23-1 10/27/ 4.100% 619,024.11 0.00 0.00 619,024.11 CD - NBC23-2 10/26/ 4.100% 717,181.98 0.00 0.00 717,181.98 CD - SCCU 23-1 02/14/2 3.640% 296,378.39 1,087.17 0.00 297,465.56 CD - Security State Bank 24-1 11/15/2 3.750% 650,000.00 1,869.86 1,869.86 650,000.00 CD - Security State Bank 24-2 11/18/2 3.750% 409,211.53 0.00 0.00 409,211.53 CD-BankFirst 25-1 06/20/2 3.000% 285,018.87 0.00 0.00 285,018.87 CD's SubTotals 6,356,013.87 3,740.20 2,653.03 6,357,101.04 SUBTOTAL 35,393,953.17 6,525,797.10 3,151,810.44 38,767,939.83 CD-BMO24-4 05/01/ 4.0000% 240,000.00 0.00 0.00 240,000.00 CD-BMO24-5 05/01/ 4.1000% 240,000.00 0.00 0.00 240,000.00 CD-BMO25-1 04/16/ 3.8500% 248,000.00 0.00 0.00 248,000.00 CD-BMO25-3 11/27/ 3.7500% 237,000.00 0.00 0.00 237,000.00 CD-BMO26-1 11/06/ 3.7500% 237,000.00 0.00 0.00 237,000.00 BMO CD's SubTotals 1,202,000.00 0.00 0.00 1,202,000.00 SUBTOTAL Next Call Maturity 36,595,953.17 6,525,797.10 3,151,810.44 39,969,939.83 StepUps SubTotals - - - - SUBTOTAL 36,595,953.17 6,525,797.10 3,151,810.44 39,969,939.83 ST POOL W/C 3.690% 1,126,633.01 3,527.80 - 1,130,160.81 ST POOL HLTH INS 3.690% 1,522,117.54 4,766.18 - 1,526,883.72 TOTAL 39,244,703.72 6,534,091.08 3,151,810.44 42,626,984.36 MONTH/YEAR- March 2026 MONTH/YEAR- March 2026 BANK BEG BALANCE EARNED RECEIVED END BALANCE SCCU Savings 0.00 0.00 0.00 0.00 BMO BANK CKG2 - INTEREST EARNED 0.00 590.71 590.71 0.00 BMO BANK MM 0.00 1,866.77 1,866.77 0.00 NBC MM 0.00 2,807.31 2,807.31 0.00 BANKFIRST MM fna TIMBERWOOD 0.00 1,333.20 1,333.20 0.00 ST POOL GENERAL 0.00 5,861,998.22 5,861,998.22 0.00 ST POOL ARP 0.00 6,933.53 6,933.53 0.00 ST POOL OPIOID 0.00 2,998.65 2,998.65 0.00 ST POOL HIGHWAY BOND 0.00 13,245.84 13,245.84 0.00 SUBTOTAL 0.00 5,891,774.23 5,891,774.23 0.00 CD - CVB18-1 11,657.60 460.22 0.00 12,117.82 CD - CVB20-1 156.79 504.69 455.85 205.63 CD - CVB20-2 3,231.84 272.97 0.00 3,504.81 CD - CVB22-1 204.66 362.40 327.32 239.74 CD - NBC21-1 120,798.73 7,413.07 0.00 128,211.80 CD - NBC21-2 9,496.38 2,590.55 0.00 12,086.93 CD - NBC23-1 10,084.79 2,050.41 0.00 12,135.20 CD - NBC23-2 11,966.05 2,375.54 0.00 14,341.60 CD - SCCU 23-1 582.97 747.82 1,087.17 243.62 CD - Security State Bank 24-1 1,221.18 2,070.21 1,869.86 1,421.52 CD - Security State Bank 24-2 7,869.79 1,303.31 0.00 9,173.11 CD-BankFirst 25-1 5,950.24 726.21 0.00 6,676.44 CD's SubTotals 183,221.07 20,877.40 3,740.20 200,358.23 SUBTOTAL 183,221.07 5,912,651.63 5,895,514.43 200,358.23 CD-BMO24-4 3,182.47 815.34 0.00 3,997.81 CD-BMO24-5 3,262.03 835.73 0.00 4,097.75 CD-BMO25-1 8,344.69 810.93 0.00 9,155.62 CD-BMO25-3 2,288.84 754.83 0.00 3,043.67 CD-BMO26-1 2,298.90 734.70 0.00 3,033.60 BMO CD's SubTotals 19,376.93 3,951.52 0.00 23,328.45 SUBTOTAL 202,598.00 5,916,603.16 5,895,514.43 223,686.72 SUBTOTAL 202,598.00 5,916,603.16 5,895,514.43 223,686.72 ST POOL W/C 0.00 3,527.80 3,527.80 0.00 ST POOL HLTH INS 0.00 4,766.18 4,766.18 0.00 TOTAL 202,598.00 5,924,897.14 5,903,808.41 223,686.72 INTEREST ON INVESTMENTS DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 03/31/2026 PRINCIPAL PRINCIPAL INTEREST INTEREST ACCOUNT 2026 2025 2026 2025 CASH AND INVESTMENTS Cash: Cash on Hand (980,007) 114,585 Petty Cash 9,219 9,265 Checking: General Fund--M & I 2,887,527 2,056,926 2,866 2,903 Payroll--NBC 1,490 1,555 Forestry--NBC 86,954 456,029 2 Short Term Investments State Trust Fund 23,587,098 23,137,182 179,367 233,452 State Trust Fund - ARPA 1,061,654 27,465 State Trust Fund - OPIOID 960,642 785,777 8,696 8,451 General Fund CDs 7,559,101 7,448,107 72,239 73,756 General Fund Savings Account 48 48 General Fund Money Markets 2,557,986 1,805,378 18,882 19,120 Rural Housing 71,702 71,530 CASH AND INVESTMENTS 37,803,414$ 35,886,382$ 309,515$ 337,684$ RESTRICTED CASH AND INVESTMENTS Checking: Clerk of Court Trust 2,000 (119,271) Short Term Investments: State Trust Fund - Health Insurance 1,526,884 1,465,469 13,822 15,760 Clerk of Courts 545,084 601,587 3,543 3,683 Drug Investigation 115 182,758 Land Conservation 73,670 72,452 529 524 Land Conservation NMMR 17,329 17,329 Long Term Investments: Money-Market - Workers' Compensation 1,130,161 1,084,703 10,230 11,665 CD-Land Conservation 282,944 271,419 2,887 2,864 RESTRICTED CASH AND INVESTMENTS 3,578,187$ 3,576,446$ 31,011$ 34,496$ OUTSTANDING LONG-TERM DEBT General Obligation Debt Payable 20,922,609 19,158,470 Liability for Workers Comp Claims 465,597 490,112 Liability Accrued Conpensated Absences 2,183,363 2,028,782 OUTSTANDING LONG-TERM DEBT 23,571,569$ 21,677,364$ DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 03/31/2026 (Continued) ACCOUNT 2025 2024 RECEIVABLES Tax Certificates and Deeds: Tax Certificate - Current Year Delinquent Real Estate Taxes 2012-Sale of 2013 853 Delinquent Real Estate Taxes 2013-Sale of 2014 856 856 Delinquent Real Estate Taxes 2014-Sale of 2015 848 848 Delinquent Real Estate Taxes 2015-Sale of 2016 1,044 1,044 Delinquent Real Estate Taxes 2016-Sale of 2017 870 870 Delinquent Real Estate Taxes 2017-Sale of 2018 113 113 Delinquent Real Estate Taxes 2018-Sale of 2019 117 117 Delinquent Real Estate Taxes 2019-Sale of 2020 111 111 Delinquent Real Estate Taxes 2020-Sale of 2021 120 120 Delinquent Real Estate Taxes 2021-Sale of 2022 126 47,355 Delinquent Real Estate Taxes 2022-Sale of 2023 44,898 239,880 Delinquent Real Estate Taxes 2023-Sale of 2024 256,452 704,981 Delinquent Real Estate Taxes 2023-Sale of 2025 838,250 Forest and Cropland Taxes (2,624) (3,463) Allowance for Uncollectable Taxes (10,000) (10,000) Tax Clearing - City - - Real Estate-Charge Backs (16,639) (6,030) Tax Deeds Receivable 79,093 80,295 Allowance for Uncollectable Tax Deeds (79,794) (79,794) Tax Certificates and Deeds 1,113,841 978,156 Property Taxes (13,934,411) (13,153,929) Assessments 154,943 161,226 Accounts 21,888,060 21,152,730 Due from other Governments 5,164,731 4,474,158 Accrued Interest 266,445 178,390 RECEIVABLES 14,653,609$ 13,790,731$ TREASURER'S MONTHLY INVESTMENT REPORT BANK RATE BEG BALANCE PURCHASE RETIRE END BALANCE SCCU Savings 0.000% 47.93 2.00 0.00 49.93 BMO BANK CKG2 - ANALYSIS CHARGES 0.300% 0.00 1,504.25 1,504.25 0.00 BMO BANK MM 3.250% 1,004,160.91 258,966.29 248,000.00 1,015,127.20 NBC MM 3.000% 1,076,254.45 336,407.46 329,915.54 1,082,746.37 BANKFIRST MM 3.240% 477,570.98 1,252.15 0.00 478,823.13 ST POOL GENERAL 3.690% 23,587,097.67 2,769,911.29 4,500,000.00 21,857,008.96 ST POOL ARP 3.690% 1,061,653.70 3,217.64 0.00 1,064,871.34 ST POOL OPIOID 3.690% 960,641.86 2,911.49 0.00 963,553.35 ST POOL HIGHWAY BOND 3.690% 4,243,411.29 12,860.85 0.00 4,256,272.14 SUBTOTAL 32,410,838.79 3,387,033.42 5,079,419.79 30,718,452.42 CD - CVB18-1 01/11 3.930% 137,882.09 0.00 0.00 137,882.09 CD - CVB20-1 08/20 2.230% 151,204.53 504.69 504.69 151,204.53 CD - CVB20-2 08/19/ 3.930% 81,781.18 0.00 0.00 81,781.18 CD - CVB22-1 02/23/2 3.930% 108,572.88 362.40 362.40 108,572.88 CD - NBC21-1 10/08 5.000% 2,182,073.90 0.00 0.00 2,182,073.90 CD - NBC21-2 12/2/2 3.900% 717,684.38 0.00 0.00 717,684.38 CD - NBC23-1 10/27/ 4.100% 619,024.11 0.00 0.00 619,024.11 CD - NBC23-2 10/26/ 4.100% 717,181.98 0.00 0.00 717,181.98 CD - SCCU 23-1 02/14/2 3.640% 297,465.56 933.66 0.00 298,399.22 CD - Security State Bank 24-1 11/15/2 3.750% 650,000.00 2,070.21 2,070.21 650,000.00 CD - Security State Bank 24-2 11/18/2 3.750% 409,211.53 0.00 0.00 409,211.53 CD-BankFirst 25-1 06/20/2 3.000% 285,018.87 0.00 0.00 285,018.87 CD's SubTotals 6,357,101.04 3,870.96 2,937.30 6,358,034.70 SUBTOTAL 38,767,939.83 3,390,904.38 5,082,357.09 37,076,487.12 CD-BMO24-4 05/01/ 4.0000% 240,000.00 0.00 0.00 240,000.00 CD-BMO24-5 05/01/ 4.1000% 240,000.00 0.00 0.00 240,000.00 CD-BMO25-1 04/16/ 3.8500% 248,000.00 9,548.00 257,548.00 0.00 CD-BMO25-3 11/27/ 3.7500% 237,000.00 0.00 0.00 237,000.00 CD-BMO26-1 11/06/ 3.7500% 237,000.00 0.00 0.00 237,000.00 CD-BMO26-2 10/21/ 3.9000% 0.00 248,000.00 0.00 248,000.00 BMO CD's SubTotals 1,202,000.00 257,548.00 257,548.00 1,202,000.00 SUBTOTAL Next Call Maturity 39,969,939.83 3,648,452.38 5,339,905.09 38,278,487.12 StepUps SubTotals - - - - SUBTOTAL 39,969,939.83 3,648,452.38 5,339,905.09 38,278,487.12 ST POOL W/C 3.690% 1,130,160.81 3,425.27 - 1,133,586.08 ST POOL HLTH INS 3.690% 1,526,883.72 4,627.65 - 1,531,511.37 TOTAL 42,626,984.36 3,656,505.30 5,339,905.09 40,943,584.57 MONTH/YEAR- April 2026 MONTH/YEAR- April 2026 BANK BEG BALANCE EARNED RECEIVED END BALANCE SCCU Savings 0.00 0.00 0.00 0.00 BMO BANK CKG2 - INTEREST EARNED 0.00 590.71 590.71 0.00 BMO BANK MM 0.00 1,418.29 1,418.29 0.00 NBC MM 0.00 2,839.38 2,839.38 0.00 BANKFIRST MM fna TIMBERWOOD 0.00 1,252.15 1,252.15 0.00 ST POOL GENERAL 0.00 2,769,911.29 2,769,911.29 0.00 ST POOL ARP 0.00 3,217.64 3,217.64 0.00 ST POOL OPIOID 0.00 2,911.49 2,911.49 0.00 ST POOL HIGHWAY BOND 0.00 12,860.85 12,860.85 0.00 SUBTOTAL 0.00 2,795,001.80 2,795,001.80 0.00 CD - CVB18-1 12,117.82 445.38 0.00 12,563.20 CD - CVB20-1 205.63 488.41 504.69 189.36 CD - CVB20-2 3,504.81 264.16 0.00 3,768.98 CD - CVB22-1 239.74 350.71 362.40 228.04 CD - NBC21-1 128,211.80 7,173.94 0.00 135,385.75 CD - NBC21-2 12,086.93 2,506.98 0.00 14,593.91 CD - NBC23-1 12,135.20 1,984.27 0.00 14,119.47 CD - NBC23-2 14,341.60 2,298.91 0.00 16,640.51 CD - SCCU 23-1 243.62 725.97 933.66 35.93 CD - Security State Bank 24-1 1,421.52 2,003.42 2,070.21 1,354.74 CD - Security State Bank 24-2 9,173.11 1,261.27 0.00 10,434.37 CD-BankFirst 25-1 6,676.45 702.79 0.00 7,379.23 CD's SubTotals 200,358.23 20,206.21 3,870.96 216,693.48 SUBTOTAL 200,358.23 2,815,208.01 2,798,872.76 216,693.48 CD-BMO24-4 3,997.81 789.04 0.00 4,786.85 CD-BMO24-5 4,097.75 808.77 0.00 4,906.52 CD-BMO25-1 9,155.62 392.38 9,548.00 0.00 CD-BMO25-3 3,043.67 730.48 0.00 3,774.15 CD-BMO26-1 3,033.60 711.00 0.00 3,744.60 CD-BMO26-2 0.00 238.49 0.00 238.49 BMO CD's SubTotals 23,328.45 3,670.16 9,548.00 17,450.61 SUBTOTAL 223,686.72 2,818,878.17 2,808,420.76 234,144.09 SUBTOTAL 223,686.72 2,818,878.17 2,808,420.76 234,144.09 ST POOL W/C 0.00 3,425.27 3,425.27 0.00 ST POOL HLTH INS 0.00 4,627.65 4,627.65 0.00 TOTAL 223,686.72 2,826,931.09 2,816,473.68 234,144.09 INTEREST ON INVESTMENTS DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 04/302026 PRINCIPAL PRINCIPAL INTEREST INTEREST ACCOUNT 2026 2025 2026 2025 CASH AND INVESTMENTS Cash: Cash on Hand 15,396 130,218 Petty Cash 9,119 9,265 Checking: General Fund--M & I 1,365,465 1,365,268 3,457 3,479 Payroll--NBC 2,888 1,941 Forestry--NBC 1,935 242,825 3 Short Term Investments State Trust Fund 21,857,009 22,465,515 249,278 316,181 State Trust Fund - ARPA 1,064,871 30,683 State Trust Fund - OPIOID 963,553 788,612 11,607 11,285 General Fund CDs 7,560,035 7,448,833 96,115 96,913 General Fund Savings Account 50 48 General Fund Money Markets 2,576,697 2,378,853 24,392 24,839 Rural Housing 71,702 71,530 CASH AND INVESTMENTS 35,488,720$ 34,902,908$ 415,532$ 452,700$ RESTRICTED CASH AND INVESTMENTS Checking: Clerk of Court Trust 2,000 (119,271) Short Term Investments: State Trust Fund - Health Insurance 1,531,511 1,470,756 18,449 21,047 Clerk of Courts 1,285,200 705,725 4,568 5,350 Drug Investigation 105,118 Land Conservation 73,845 72,624 704 697 Land Conservation NMMR 17,329 17,329 Long Term Investments: Money-Market - Workers' Compensation 1,133,586 1,088,616 13,656 15,578 CD-Land Conservation 282,944 271,419 2,887 2,864 RESTRICTED CASH AND INVESTMENTS 4,326,415$ 3,612,316$ 40,264$ 45,536$ OUTSTANDING LONG-TERM DEBT General Obligation Debt Payable 21,007,481 19,158,470 Liability for Workers Comp Claims 367,007 490,112 Liability Accrued Conpensated Absences 2,183,363 2,028,782 OUTSTANDING LONG-TERM DEBT 23,557,851$ 21,677,364$ DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 04/302026 (Continued) ACCOUNT 2025 2024 RECEIVABLES Tax Certificates and Deeds: Tax Certificate - Current Year Delinquent Real Estate Taxes 2012-Sale of 2013 853 Delinquent Real Estate Taxes 2013-Sale of 2014 856 856 Delinquent Real Estate Taxes 2014-Sale of 2015 848 848 Delinquent Real Estate Taxes 2015-Sale of 2016 1,044 1,044 Delinquent Real Estate Taxes 2016-Sale of 2017 870 870 Delinquent Real Estate Taxes 2017-Sale of 2018 113 113 Delinquent Real Estate Taxes 2018-Sale of 2019 117 117 Delinquent Real Estate Taxes 2019-Sale of 2020 111 111 Delinquent Real Estate Taxes 2020-Sale of 2021 120 120 Delinquent Real Estate Taxes 2021-Sale of 2022 126 39,577 Delinquent Real Estate Taxes 2022-Sale of 2023 39,340 230,342 Delinquent Real Estate Taxes 2023-Sale of 2024 243,667 653,920 Delinquent Real Estate Taxes 2023-Sale of 2025 791,317 Forest and Cropland Taxes 587 1,522 Allowance for Uncollectable Taxes (10,000) (10,000) Tax Clearing - City - - Real Estate-Charge Backs (23,814) (16,639) Tax Deeds Receivable 79,880 80,295 Allowance for Uncollectable Tax Deeds (79,794) (79,794) Tax Certificates and Deeds 1,045,388 904,155 Property Taxes 18,688,691 18,032,327 Assessments 500,258 384,138 Accounts 22,909,787 21,323,267 Due from other Governments 13,181,949 13,278,177 Accrued Interest 276,903 163,761 RECEIVABLES 56,602,976$ 54,085,825$ TREASURER'S MONTHLY INVESTMENT REPORT BANK RATE BEG BALANCE PURCHASE RETIRE END BALANCE SCCU Savings 0.000% 49.93 0.00 0.00 49.93 BMO BANK CKG2 - ANALYSIS CHARGES 0.300% 0.00 1,317.43 1,317.43 0.00 BMO BANK MM 3.250% 1,015,127.20 1,391,569.97 1,280,000.00 1,126,697.17 NBC MM 3.000% 1,082,746.37 332,943.75 378,495.54 1,037,194.58 BANKFIRST MM 3.240% 478,823.13 1,213.59 0.00 480,036.72 ST POOL GENERAL 3.630% 21,857,008.96 2,071,536.15 800,000.00 23,128,545.11 ST POOL ARP 3.630% 1,064,871.34 3,279.98 0.00 1,068,151.32 ST POOL OPIOID 3.630% 963,553.35 26,736.84 0.00 990,290.19 ST POOL HIGHWAY BOND 3.630% 4,256,272.14 13,110.04 0.00 4,269,382.18 SUBTOTAL 30,718,452.42 3,841,707.75 2,459,812.97 32,100,347.20 CD - CVB18-1 01/11/27 3.930% 137,882.09 0.00 0.00 137,882.09 CD - CVB20-1 08/20/26 2.230% 151,204.53 488.41 488.41 151,204.53 CD - CVB20-2 08/19/26 3.930% 81,781.18 0.00 0.00 81,781.18 CD - CVB22-1 02/23/27 3.930% 108,572.88 0.00 0.00 108,572.88 CD - NBC21-1 10/08/26 5.000% 2,182,073.90 0.00 0.00 2,182,073.90 CD - NBC21-2 12/2/26 3.900% 717,684.38 0.00 0.00 717,684.38 CD - NBC23-1 10/27/26 4.100% 619,024.11 0.00 0.00 619,024.11 CD - NBC23-2 10/26/26 4.100% 717,181.98 0.00 0.00 717,181.98 CD - SCCU 23-1 02/14/26 3.640% 298,399.22 906.34 0.00 299,305.56 CD - Security State Bank 24-1 11/15/26 3.750% 650,000.00 2,003.42 2,003.42 650,000.00 CD - Security State Bank 24-2 11/18/26 3.750% 409,211.53 0.00 0.00 409,211.53 CD-BankFirst 25-1 06/20/26 3.000% 285,018.87 0.00 0.00 285,018.87 CD's SubTotals 6,358,034.70 3,398.17 2,491.83 6,358,941.04 SUBTOTAL 37,076,487.12 3,845,105.92 2,462,304.80 38,459,288.24 CD-BMO24-4 05/01/26 4.0000% 240,000.00 4,786.85 244,786.85 0.00 CD-BMO24-5 05/01/26 4.1000% 240,000.00 4,906.52 244,906.52 0.00 CD-BMO25-1 04/16/26 3.8500% 0.00 0.00 0.00 0.00 CD-BMO25-3 11/27/26 3.7500% 237,000.00 0.00 0.00 237,000.00 CD-BMO26-1 11/06/26 3.7500% 237,000.00 0.00 0.00 237,000.00 CD-BMO26-2 10/21/26 3.9000% 248,000.00 0.00 0.00 248,000.00 CD-BMO26-3 05/12/26 3.8500% 0.00 240,000.00 0.00 240,000.00 CD-BMO26-4 11/13/26 3.8500% 0.00 240,000.00 0.00 240,000.00 BMO CD's SubTotals 1,202,000.00 489,693.37 489,693.37 1,202,000.00 SUBTOTAL Next Call Maturity 38,278,487.12 4,334,799.29 2,951,998.17 39,661,288.24 StepUps SubTotals - - - - SUBTOTAL 38,278,487.12 4,334,799.29 2,951,998.17 39,661,288.24 ST POOL W/C 3.630% 1,133,586.08 3,491.64 - 1,137,077.72 ST POOL HLTH INS 3.630% 1,531,511.37 4,717.31 - 1,536,228.68 TOTAL 40,943,584.57 4,343,008.24 2,951,998.17 42,334,594.64 MONTH/YEAR- May 2026 MONTH/YEAR- May 2026 BANK BEG BALANCE EARNED RECEIVED END BALANCE SCCU Savings 0.00 0.00 0.00 0.00 BMO BANK CKG2 - INTEREST EARNED 0.00 472.18 472.18 0.00 BMO BANK MM 0.00 1,876.60 1,876.60 0.00 NBC MM 0.00 2,621.45 2,621.45 0.00 BANKFIRST MM fna TIMBERWOOD 0.00 1,213.59 1,213.59 0.00 ST POOL GENERAL 0.00 2,071,536.15 2,071,536.15 0.00 ST POOL ARP 0.00 3,279.98 3,279.98 0.00 ST POOL OPIOID 0.00 26,736.84 26,736.84 0.00 ST POOL HIGHWAY BOND 0.00 13,110.04 13,110.04 0.00 SUBTOTAL 0.00 2,120,846.83 2,120,846.83 0.00 CD - CVB18-1 12,563.20 460.22 0.00 13,023.43 CD - CVB20-1 189.36 504.69 488.41 205.64 CD - CVB20-2 3,768.98 272.97 0.00 4,041.95 CD - CVB22-1 228.04 362.40 0.00 590.44 CD - NBC21-1 135,385.75 7,413.07 0.00 142,798.82 CD - NBC21-2 14,593.91 2,590.55 0.00 17,184.45 CD - NBC23-1 14,119.47 2,050.41 0.00 16,169.88 CD - NBC23-2 16,640.51 2,375.54 0.00 19,016.05 CD - SCCU 23-1 35.93 1,117.06 906.34 246.65 CD - Security State Bank 24-1 1,354.74 2,070.21 2,003.42 1,421.52 CD - Security State Bank 24-2 10,434.37 1,303.31 0.00 11,737.68 CD-BankFirst 25-1 7,379.24 726.21 0.00 8,105.44 CD's SubTotals 216,693.48 21,246.64 3,398.17 234,541.95 SUBTOTAL 216,693.48 2,142,093.47 2,124,245.00 234,541.95 CD-BMO24-4 4,786.85 0.00 4,786.85 0.00 CD-BMO24-5 4,906.52 0.00 4,906.52 0.00 CD-BMO25-1 0.00 0.00 0.00 0.00 CD-BMO25-3 3,774.15 754.83 0.00 4,528.98 CD-BMO26-1 3,744.60 734.70 0.00 4,479.30 CD-BMO26-2 238.49 821.46 0.00 1,059.95 CD-BMO26-3 0.00 480.99 0.00 480.99 CD-BMO26-4 0.00 455.67 0.00 455.67 BMO CD's SubTotals 17,450.61 3,247.64 9,693.37 11,004.88 SUBTOTAL 234,144.13 2,145,341.11 2,133,938.37 245,546.87 SUBTOTAL 234,144.13 2,145,341.11 2,133,938.37 245,546.87 ST POOL W/C 0.00 3,491.64 3,491.64 0.00 ST POOL HLTH INS 0.00 4,717.31 4,717.31 0.00 TOTAL 234,144.13 2,153,550.06 2,142,147.32 245,546.87 INTEREST ON INVESTMENTS DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 05/31/2026 PRINCIPAL PRINCIPAL INTEREST INTEREST ACCOUNT 2026 2025 2026 2025 CASH AND INVESTMENTS Cash: Cash on Hand 9,678 119,927 Petty Cash 9,219 9,265 Checking: General Fund--M & I 1,385,659 1,377,774 3,928 3,980 Payroll--NBC 732 2,127 Forestry--NBC 1,000 145,485 3 Short Term Investments State Trust Fund 23,128,545 24,504,131 320,814 404,797 State Trust Fund - ARPA 1,068,151 33,963 State Trust Fund - OPIOID 990,290 791,532 14,646 14,206 General Fund CDs 7,560,941 7,449,537 120,609 121,620 General Fund Savings Account 50 48 General Fund Money Markets 2,643,928 2,091,858 30,103 30,487 Rural Housing 71,702 71,530 CASH AND INVESTMENTS 36,869,895$ 36,563,214$ 524,063$ 575,093$ RESTRICTED CASH AND INVESTMENTS Checking: Clerk of Court Trust 2,000 (119,271) Short Term Investments: State Trust Fund - Health Insurance 1,536,229 1,476,202 23,167 26,494 Clerk of Courts 1,288,350 802,642 7,637 6,946 Drug Investigation Land Conservation 74,027 72,803 886 876 Land Conservation NMMR 17,329 17,329 Long Term Investments: Money-Market - Workers' Compensation 1,137,078 1,092,648 17,147 19,610 CD-Land Conservation 282,944 271,419 2,887 2,864 RESTRICTED CASH AND INVESTMENTS 4,337,957$ 3,613,772$ 51,724$ 56,790$ OUTSTANDING LONG-TERM DEBT General Obligation Debt Payable 21,007,481 19,158,470 Liability for Workers Comp Claims 367,007 490,112 Liability Accrued Conpensated Absences 2,183,363 2,028,782 OUTSTANDING LONG-TERM DEBT 23,557,851$ 21,677,364$ DOUGLAS COUNTY, WISCONSIN TREASURER'S MONTHLY REPORT ACCOUNT BALANCES As of 05/31/2026 (Continued) ACCOUNT 2025 2024 RECEIVABLES Tax Certificates and Deeds: Tax Certificate - Current Year Delinquent Real Estate Taxes 2012-Sale of 2013 853 Delinquent Real Estate Taxes 2013-Sale of 2014 856 856 Delinquent Real Estate Taxes 2014-Sale of 2015 848 848 Delinquent Real Estate Taxes 2015-Sale of 2016 1,044 1,044 Delinquent Real Estate Taxes 2016-Sale of 2017 870 870 Delinquent Real Estate Taxes 2017-Sale of 2018 113 113 Delinquent Real Estate Taxes 2018-Sale of 2019 117 117 Delinquent Real Estate Taxes 2019-Sale of 2020 111 111 Delinquent Real Estate Taxes 2020-Sale of 2021 120 120 Delinquent Real Estate Taxes 2021-Sale of 2022 126 24,802 Delinquent Real Estate Taxes 2022-Sale of 2023 23,405 211,957 Delinquent Real Estate Taxes 2023-Sale of 2024 235,287 630,749 Delinquent Real Estate Taxes 2023-Sale of 2025 723,013 Forest and Cropland Taxes 587 365 Allowance for Uncollectable Taxes (10,000) (10,000) Real Estate-Charge Backs (23,814) (16,639) Tax Deeds Receivable 79,880 80,295 Allowance for Uncollectable Tax Deeds (79,794) (79,794) Tax Certificates and Deeds 952,769 846,667 Property Taxes 18,181,279 17,705,022 Assessments 479,881 359,831 Accounts 22,778,402 20,504,015 Due from other Governments 11,575,147 11,275,582 Accrued Interest 288,305 184,212 RECEIVABLES 54,255,783$ 50,875,329$ ana Held for all Douglas County municipal clerks and poll workers prior to every election COUNTY CLERK COMMUNICATION AUGUST 2026 Elected Wisconsin County Clerk’s Association Secretary In new Election Leadership Initiative Communications Committee Vice Chair 1 repurchase request 1 eviction filed 3 houses secured (8/3) OPPORTUNITIES online land sales tax deeds election training Very successful Competitive bidding RETURN TO AGENDA REGISTER OF DEEDS COMMUNICATION | JUNE/JULY 2026 | DUAL CITIZENSHIP Continuing to see high numbers of vital record application requests regarding Canadian Citizenship applications DOC COUNTS 675 docs as of 07/29/2026 OUR PROJECTS THIS MONTH Back-indexing totals (June): 386 docs, book 286 completed, (July): 160 docs, book 284 completed Vital Record totals (June): 141 first copies, 264 additional copies. (July): 129 first copies, 284 addt. Other Projects to note: - Continuing to scan in our early marriage index book. - Scanning our Pre-1907 records (these records only exist here) Other updates: No other updates at this time. TEAM We are continuing to work on our individual projects, as well as learning how our department will work with the new Tyler System. RETURN TO AGENDA Douglas County 2025 Audit Presentation RETURN TO AGENDA 2 Douglas County 2025 Audit Big thank you to the County’s staff! 3 We have issued three opinions as a result of our audits: Financial Statements Uniform Guidance Compliance Audit Internal Control over Financial Reporting Clean (unmodified) opinion will be issued No reportable issues No significant procedural issues No significant noncompliance with laws and regulations Unmodifed opinion on major federal and state grant programs No reportable grant findings. Douglas County 2025 Audit 4 Douglas County 2025 Audit Financial Statement Audit Annual Comprehensive Financial Report (financial statements) were prepared by Bill Whiteside  I’m not going to spend time going through the numbers  Questions on the financial statements are best directed to Bill, unless specifically audit related 5 Douglas County 2025 Audit Uniform Guidance Compliance Audit Grant Programs tested for Compliance  21.027 Coronavirus State and Local Fiscal Recovery  435.283 IM Admin  435.00561 Basic County Allocation (DHS)  437.3561 Basic County Allocation (DCF)  No findings were identified and County is considered a low risk auditee 6 Douglas County 2025 Audit Management letter  No significant changes to the letter from last year  No material weaknesses or significant deficiencies reported 7 Douglas County 2025 Audit New From Last Year: GASB 102 – Certain risk disclosures  No effect on the financial statements  Additional disclosures would only be necessary when certain triggering events occur wipfli.com “Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. Any questions? Kyle Gruber Senior Manager kgruber@wipfli.com 715 858 6635 Douglas County 2025 Audit RETURN TO AGENDA Douglas County, Wisconsin Generative Artificial Intelligence (GenAI) Use Policy 1. Policy a. To enable responsible, secure, and transparent use of Generative AI (GenAI), as it relates to Douglas County. This policy is to be used in conjunction with other Douglas County policies, as well as State and Federal law. 2. Eligibility a. This policy applies to all appointed and elected officials and employees of Douglas County and to all work associated with Douglas County that those individuals perform whether on or off County premises. 3. Scope a. GenAI may be used to support administrative tasks, data analysis, and workflow animation, content creation, and summarization. The tool can enhance efficiency, decision-making, and service delivery, but their use must align with legal, ethical, and operational standards. b. Use of AI is allowed when the tools are covered under existing County licensing and operated within the County’s secure technology enterprise (i.e. Microsoft Copilot.) 4. Guidelines a. All County workforce members who use AI in the conduct of County business are required to comply with this policy and should therefore review and understand this policy. Employees have an obligation to consider and address the security, privacy, and accuracy concerns outlined in this policy and to ensure the use of the technology is lawful, safe and legitimate. Employees must also comply with any applicable departmental procedures, particularly where such procedures are more stringent than this policy. • Training Expected: Employees are expected to complete an approved AI training to use GenAI tools effectively and responsibly. In addition, employees must undergo related to AI and cybersecurity training upon hire and thereafter in accordance with the schedule established by the IT designee, as determined by the County Administrator. Regular updates on cybersecurity threats and best practices will be communicated to all individuals covered by this policy. • Data Security: All sensitive or confidential data must be retained on approved County servers and must not be input into Generative AI tools under any circumstances. This includes data that may identify residents, employees, or proprietary county information. • Sensitive data is information that, if lost, disclosed, or accessed without permission, could cause harm (financial, privacy-related, reputational, legal, or safety-related) to an individual or organization. Examples include social security numbers, medical RETURN TO AGENDA Douglas County, Wisconsin Generative Artificial Intelligence (GenAI) Use Policy and health information, passwords, financial numbers, driver’s license, dates of birth, security procedures, employee performance records.) • Confidential data is information that is intended to be kept private and accessed only by authorized individuals. Examples include employment contracts, salary information, background checks, non-public reports, vendor contracts. • Accuracy and Integrity: Outputs from GenAI tools should be carefully reviewed to ensure they align with Douglas County’s Mission and values. These tools are intended to assist employees but should not replace professional judgment, especially in critical or public-facing communications. Employees are fully responsible for the work they produce, with or without the use of GenAI tools. Employees are required to transparently disclose and appropriately cite AI assistance whenever such tools contribute to the development of ideas, analysis, claims, or substantive drafting. Employees must cite original source where possible to ensure accuracy. • Example: If including the full prompt in the text: “Text generated by Microsoft 365 CoPilot, December 15, 2025” • Example: If not including full prompt in text: :Microsoft 365 CoPilot, Respond to “Explain how I can increase county financial resources,” December 15, 2025” • Risk Awareness: GenAI tools vary in level of risk. Large Language Model (LLM) tools including, CoPilot, are permitted when used with risk awareness. Video and image generation tools pose high risk and should be used with specific permission from the Douglas County IT Department. Employees must be aware of any copyright infringement risks as well as any potential biases and work to mitigate any adverse outcomes. 5. Procedure a. Permitted Uses- All GenAI utilization requires user review/verification. • As directed during Douglas County AI training. • General knowledge questions meant to enhance your understanding on a work-related topic. • Offering suggestions for proofreading, editing, or improving the grammar, tone, and structure of non-sensitive documents, presentations, or drafts. Douglas County, Wisconsin Generative Artificial Intelligence (GenAI) Use Policy • Generating first-drafts, outlines, templates, or public-facing content (e.g., press releases, guides, or talking points for public meetings), with user review. • Translating non-sensitive content into different languages to aid communication, with a final review by a fluent speaker. • Generating ideas, thought experiments, or creative variations for non- sensitive work to enhance products, processes, or strategies, with user review and ownership. • Designing or brainstorming community engagement strategies or outreach campaign materials. • Proposing process improvements or efficiencies for non-sensitive workflows (sequence of tasks, actions, or steps). • Summarizing, analyzing, or synthesizing non-sensitive documents, feedback, or information into themes or trends. • Conducting preliminary research on public policies, trends, or emergency planning scenarios, with oversight and user verification. • Creating FAQs or guides for public services or internal procedures. • Preparing agendas, minutes, or summaries to support meetings or project planning. • Organizing and categorizing information for knowledge management or grant writing. • Preparing draft surveys or questionnaires to gather feedback or data. b. Prohibited Uses • Privacy Violations: Employees must not submit any sensitive, confidential, or regulated data, or any personally identifiable data about members of the public or other workforce members, to a GenAI system. • AI-enabled recording devices—including but not limited to smart glasses, wearable recorders, AI-assisted note-taking devices, and voice-activated recording tools—are strictly prohibited in the following situations: • Restricted Workspaces: Any area designated for confidential, protected, or sensitive work, including offices handling private data, secure facilities, or non-public operational areas. • Customer Interactions: During meetings, conversations, or communications with customers, clients, or external partners where confidential or proprietary information may be shared. • Sensitive Work: GenAI tools must not be used in situations that pose ethical, operational, or critical accuracy risks. GenAI shall not be used to Douglas County, Wisconsin Generative Artificial Intelligence (GenAI) Use Policy profile, discriminate, or disadvantage individuals based on race, gender, socioeconomic status, or any other protected category. • Irresponsible Use: Employees are prohibited from using GenAI tool outputs without user review and adjustment. Employees are fully responsible for their work and must verify and take complete ownership over work conducted with the assistance of GenAI. The tool must not be used to alter official documents or pictures that would mislead people, harm others, violate privacy or rights, or cause real-world consequences without authorization by the Douglas County IT department, in conjunction with the Administrator. • Effort-Focused Exercises: GenAI tools must not be used in situations where the primary goal is to evaluate an employee’s personal effort, skill development, or independent work. In training or professional development contexts, the use of GenAI tools is only permitted if explicitly authorized. GenAI must not be used to determine benefits, employee eligibility, or case resolutions without human oversight. • Ethical Use: Employees are prohibited from using GenAI tools in ways that may cause harm. Education and training to navigate risks are essential to effective GenAI use. If County employees become aware of an instance where a GenAI system has caused harm (suspected biases, inaccuracies, or ethical concerns), employees must report the instance to their supervisor and the IT Department. • Employees shall not use personal GenAI accounts to conduct County business. Additionally, employees shall not store anything related to County business within a GenAI system that they, as a private citizen, have created for personal use, nor shall they store personal documents or data in a GenAI system that was created for County business. 6. Records Retention a. Douglas County must retain all AI-generated or AI-assisted content as required by law. Records must be kept for the legally required retention period in a secure, accessible format. Storing records on personal devices or accounts may require the County to access those accounts to retrieve them; therefore, employees are strongly encouraged not to store any County records on personal devices or accounts. 7. Violations a. The County will investigate and respond to all reports of violations of this policy. Douglas County may monitor and review AI use to ensure compliance with policies, evaluate effectiveness, and make necessary changes. Employees who fail to follow this policy may face disciplinary action, up to and including termination. Douglas County, Wisconsin Generative Artificial Intelligence (GenAI) Use Policy Officeholders who violate this policy may face any lawful actions available to the County. 8. Exceptions a. Exceptions to this policy may only be granted by the Douglas County IT director in conjunction with the County Administrator. 9. Periodic Review a. This policy shall be reviewed by the Douglas County IT Department as needed. GenAI tools should be regularly assessed for fairness, accuracy, and potential adverse impacts on employees and clients. Department Explanation Amount Account Document # Fiscal Note Release Priors Year Capital Projects General Fund - Various Departments: County Clerk Office Remodel: 23-CP-9 48,248 14200.5883 Increase Capital Outlay Jail Kitchen Updates: 25-CP-9 250,000 16115.5839 Increase Capital Outlay Security Tile Restroom: 25-CP-10 80,000 16115.5249 Increase Repair and Maintenance Outside Facility Enhancements: 25-CP-11 60,000 16115.5883 Increase Capital Outlay Finance Cubicle Upgrade: 25-CP-12 110,000 15120.5886 Increase Capital Outlay Heat Pump Supplemental Funding: 23-MR-10 12,756 16110.5839 Increase Capital Outlay Courthouse Window Resealing/Caulking: 24-MR-5 81,319 16110.5249 Increase Repair and Maintenance HVAC System Upgrade: 25-MR-2 11,467 16115.5883 Increase Capital Outlay Security Enhancements: 25-MR-3 15,000 16115.5883 Increase Capital Outlay Toilet Piping: 25-MR-4 49,229 16115.5249 Increase Other Repair and Maintenance Heat-Sump Pump Replacement: 25-MR-5 50,000 16115.5839 Increase Capital Outlay Lightinig Upgrades: 25-MR-6 12,000 16115.5249 Increase Repair and Maintenance Floor Replacement: 25-MR-7 40,000 16115.5249 Increase Repair and Maintenance HVAC Filters: 25-MR-8 16,000 16115.5249 Increase Repair and Maintenance HHS Office Cube Reorganization: 25-MR-9 37,899 16115.5249 Increase Repair and Maintenance Remodel-Additional Funds: 25-MR-10 75,000 14200.5883 Increase Capital Outlay Medical Beds:24-DR-8 6,448 21110.5883 Increase Capital Outlay Text-to-911: 24-DR-16 23,000 25110.5889 Increase Capital Outlay Floodplain Ordinance Re-write: 25-DR4 10,000 64100.5219 Increase Other Professional Services Ground Water Program: 25-DR-5 31,350 61240.5299 Increase Other Outside Services Floor Sweeper-Vacuum: 25-DR-7 10,000 16115.5889 Increase Capital Outlay Finger Printing Machine: 25-DR-9 14,500 27110.5822 Increase Capital Outlay Padded Safety Cell: 25-DR-10 58,500 27110.5822 Increase Capital Outlay Cell Concrete Work: 25-DR-11 48,000 27110.5822 Increase Capital Outlay Repairs from Mini-Reconditioning HVAC: ARPA 38,282 72602.5831.24 Increase Capital Outlay HVAC Repairs Continuation: ARPA 10,627 72602.5831.24 Increase Capital Outlay (400,670) 15420.3447.BG Decrease Maintenance Reserve (201,798) 15420.3447.D Decrease Discretionary Reserve (48,248) 15420.3443.23 Decrease 2023 Capital Projects Reserve (500,000) 15420.3443.25 Decrease 2025 Capital Projects Reserve (48,909) 67190.2638 Decrease Deferred Revenues - ARPA Release 2026 Active Capital Projects General Fund - Non-Departmental: Faith United/Harbor House 5,733 15210.5219 Increase Purchased Services Health Care Clinic 6,443 15210.5219 Increase Purchased Services CASDA 27,760 15210.5219 Increase Purchased Services (39,936) 15420.3447.D Decrease Discretionary Reserve Highway Fund: Floor Drain Replacement 150,000 32301.5249 Hawthorne Shop Operation Repair and Maintenance Garage Doors 65,000 32301.5249 Hawthorne Shop Operation Repair and Maintenance New Truck 45,000 31110.1851 Increase Fixed Assets - Trucks & Autos GNSS Collector/Software 18,000 31110.1889 Increase Fixed Assets - Other Assets Car Wash Updates 50,000 31110.1832 Increase Fixed Assets - Building Improvement Plow Blades 92,000 31110.1856 Increase Fixed Assets - Snow Removal Equipment (420,000) 31110.4921.15210 Transfer from General Fund (Release from 2026 Cap Imp Proj) 420,000 15210.4923.31110 Transfer to Highway Fund (Release from 2026 Cap Imp Proj) (420,000) 15420.3443.26 Decrease 2026 Capital Projects Forestry Fund: Gordon Dam Repair 325,000 61101.1861 Increased Fixed Assets - Roads and Bridges Fairgrounds Roof Replacement 65,000 61101.1832 Increased Fixed Assets - Building Improvements (390,000) 61101.4921.15210 Transfer from General Fund (Release from 2026 Cap Imp Proj) 390,000 15210.4923.61101 Transfer to Forestry (Release from 2026 Cap Imp Proj) (390,000) 15420.3443.26 Decrease 2026 Capital Projects Information Services Fund: Phone System Upgrade VOIP 125,000 14510.1886 Increased Fixed Assets - Computer Equipment (125,000) 14510.4921.15210 Transfer from General Fund (Release from 2026 Cap Imp Proj) 125,000 15210.4923.14510 Transfer to IT Fund (Release from 2026 Cap Imp Proj) (125,000) 15420.3443.26 Decrease 2026 Capital Projects Land Records Fund: Pictometry Flight 75,500 14610.5299 Increased Purchased Services (75,500) 14610.4921.15210 Transfer from General Fund (Release from 2026 Cap Imp Proj) 75,500 15210.4923.14610 Transfer to Forestry (Release from 2026 Cap Imp Proj) (75,500) 15420.3447.D Decrease Discretionary Reserve General Fund - Zoning Trimble GPS 29,300 17200.5889 Increase Contractual Services - Zoning Adminstration (29,300) 15420.3447.D Decrease Discretionary Reserve General Fund - Administration/Human Resources Wetland Credit Program 50,000 14100.5219 Increase Purchased Services Health Insurance Fund 750,000 19325.2153.11 Increase Medical Services Wage Compensation Study 41,000 14340.5219.03 Increase Wage Study Time Off Analysis 2,500 14340.5299 Increase Other Outside Services (43,500) 15210.5599 Decrease Contingency (275,736) 15420.3443.26 Decrease 2026 Capital Projects (524,264) 15420.3447.D Decrease Discretionary Reserve (750,000) 19325.4923.15210 Transfer from General Fund (Release from 2026 Cap Imp Proj) 750,000 15210.4921.19325 Transfer to Health Insurance Fund (Release from 2026 Cap Imp Proj) General Fund - B&G: Plow for Truck 10,000 71600.5851 Increase Capital Outlay - Machinery & Equipment (10,000) 15420.3447.D Decrease Discretionary Reserve Release Opioid Reserve General Fund - Non-Departmental: Opioid Funds Award NAMI LSSS/Hope Haven 190,000 67193.5700 Increase Grants and Contributions (190,000) 67193.3427 Decrease Opioid Reserve DOUGLAS COUNTY WISCONSIN BUDGETARY TRANSFERS August 2026 COUNTY BOARD MEETING RETURN TO AGENDA Douglas County Monthly Reconciliation of American Rescue Plan Act Projects As of 7/31/2026 Revenue and Interest: Date Amount ARPA Disbursement 1 5/20/2021 4,190,691 ARPA Disbursement 2 6/21/2022 4,190,691 LATCF Disbursement 1 50,000 Total Unspent LATCF Disbursement 2 50,000 2021 2022 2023 2024 2025 2026 ARPA Spend Award Total Federal Proceeds 8,481,382 (698) (836,222) (2,547,969) (2,596,164) (2,477,050) (272,436) (8,458,104) 23,278 Tota Interest Proceeds (Not Subject to ARPA Compliance Requirements) 1,083,535 1,083,535 Total Award and Interest 9,564,917 1,106,813 Total Actual Completed Expenditures: Resolution Committed 2021 Actual 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Actual Expense Excess ARPA B&G - Siemens Compact HVAC Controllers #22-21 24,950 - - - - - - - 24,950 Completed B&G - New Drinking Fountains #37-22 35,000 - - 34,862 - - - 34,862 138 Completed B&G - Pump Repair And Upgrades #37-22 25,000 - - 17,892 - - - 17,892 7,108 Completed B&G - Sewer/Drain Cleaning #37-22 12,500 - - 2,917 9,730 - - 12,647 (147) Completed B&G - Energy Assessment/Audit #22-21 5,100 698 - - - - - 698 4,402 Completed B&G - Courthouse Elevator Repair #62-21 150,000 - - - - - - - 150,000 Completed B&G - Air Conditioning Courthouse Make Up Air Unit #37-22 36,000 - - - - - - - 36,000 Completed B&G - Courthouse Air Separator & Filter #37-22 15,000 - - 10,041 - - - 10,041 4,959 Completed B&G - HVAC Controllers #37-22 22,750 - - 24,981 - - - 24,981 (2,231) Completed B&G - HVAC Filters #37-22 20,000 - - 14,068 - - - 14,068 5,932 Completed B&G - Hot Water Heaters #31-23 420,000 - - - - - - - 420,000 Completed Forestry - Lucius Woods Upper Restroom/Shower ($230,000 & $545,000)#22-21 & 37-22 775,000 - 428,196 215,154 - - - 643,350 131,650 Completed Forestry - Lucius Woods Lower Restroom Building ($125,000 & 230,000)#22-21 & 37-22 355,000 - 159,669 66,271 - - - 225,940 129,060 Completed Forestry - Additional LW Shower & Restroom Cost #37-22 105,000 - - - - - - - 105,000 Completed Forestry - Lucious Woods Paving #31-23 335,000 - - 335,000 - - - 335,000 - Completed Forestry - Crawler Skid Excavator & Murching Head #31-23 245,000 - - 257,615 - - - 257,615 (12,615) Completed Forestry - Compact Track Loader #31-23 100,000 - - 86,818 - - - 86,818 13,182 Completed Highway - Hawthorne Back-up Well Replacement #22-21 25,000 - 23,348 - - - - 23,348 1,652 Completed Highway - Hawthorne HVAC #37-22 370,400 - 15,950 428,918 - - - 444,868 (74,468) Completed Highway - Hawthorne Roof Replacement #31-23 425,000 - - 392,700 - - - 392,700 32,300 Completed Sheriff/Jail - COVID19 Mitigation - Lobby 57,000 - 57,000 - - - - 57,000 - Completed Jail - Phase 2 & 3 Camera Replacement #31-23 472,800 - - 465,750 - - - 465,750 7,050 Completed Misc - North and South Country Acres Trailer Park Cleanup #44-23 200,000 - - 17,117 31,464 - - 48,581 151,419 Completed Forestry - Snow Load Damage Remediation #49-23 50,000 - - 32,728 15,143 - - 47,871 2,129 Completed Misc - County Board/Admin Broadband Infrastructure Projects #14-22 500,000 - - - - - - - 500,000 Completed H&HS - Sheltering for quarantine COVID clients #67-21 10,000 - - - - - - - 10,000 Completed Land & Development - Roof Superior Business Center #40-24 300,000 - - - 150,000 - - 150,000 150,000 Completed Highway - Plow Truck 389,945 - - - 389,945 - - 389,945 - Completed Highway - Plow Truck 399,945 - - - 399,945 - - 399,945 - Completed B&G - Duct Cleaning #37-22 25,000 - - - 11,822 13,178 - 25,000 - Completed B&G - Facility Duct Cleaning #31-23 150,000 - - - - 150,000 - 150,000 - Completed Forestry - Lowboy Trailer/Semi Tractor 290,000 - - - - 284,964 - 284,964 5,036 Completed B&G - Complex Roof Replacement #31-23 1,600,000 - - - 1,327,617 7,342 - 1,334,959 265,041 Completed B&G - Government Center Cooling Tower/Chiller #31-23 850,000 - - - 139,969 720,541 - 860,510 (10,510) Completed Forestry - County Forest Road Improvement #31-23 125,000 - - 4,300 - 120,700 - 125,000 - Completed B&G - Jail Damper - Fire System #40-24 42,000 - - - - 42,000 - 42,000 - Completed Misc - Chapter 980 Placement Funding #62-23 250,000 - - - - - - - 250,000 N/A Jail - Shower Rehabilitation 124,500 - - - - 136,160 - 136,160 (11,660) Completed B&G - Expand Gov Center Duct Cleaning 100,000 - - - 50,000 41,591 - 91,591 8,409 Completed Jail Remodel - Existing Direct Supervision Officers Station #14-24 750,000 - - - 49,135 716,573 16,493 782,201 (32,201) Completed - B&G - Repairs from Mini-Reconditioning HVAC #37-22 113,200 - 12,919 40,604 21,395 - - 74,918 38,282 B&G - HVAC Repairs Continuation #37-22 250,000 - 139,140 100,233 - - 239,373 10,627 Finance - Replace Financial Software #31-23 500,000 - - - - 244,001 255,943 499,944 56 11,051,090 698 836,222 2,547,969 2,596,164 2,477,050 272,436 8,730,540 2,320,550 Available Grant Balance (2,569,708) ARPA Spend RETURN TO AGENDA 1 Lundgren, Kaci To: Jaques, Alan; Izzard, Matt Cc: Pierce, Carolyn Subject: RE: Formal Policy Complaint On Wed, Jun 24, 2026, 3:23 PM Izzard, Matt <izzardm@douglascountywi.gov> wrote: Mr. Jaques, I am writing to you, Chairman of the Administration Committee, to file a complaint about Douglas County Personnel Policy: Page 17; Recruitment and Selection A(2). This policy requires department heads and Duly Elected Officials to request permission from the County Administrator to post/fill current job openings. This policy gives discretion to an appointed employee which may contradict the intent of elected officials (the County Board) who have already voted to approve and fund employment positions. For example, the jail has an upcoming vacancy for the position of jailer. Page 121of the 2026 adopted budget shows the staffing levels, and the 2026 budget supplies funding for all positions, that have been approved through a vote by the entire board. There are also historical agreements, staffing plans, and votes which have passed, that set the current budgetary staffing levels for each department in the county. It is my position that this policy gives one appointed person the opportunity to deny a request and overturn the will of an elected body or official and leaves the county with a liability by providing the ability to overrule a decision, without the opportunity for citizen input, that was made on record in a public meeting. Having to justify each new hire to fill vacancies makes no sense when each department’s staffing level has been justified to multiple committees and the full board in a process that can take months or longer. This is especially true for operating a jail where adequate staffing is mandatory and reviewed by the State Jail Inspector. COPY OF POLICY: 2. Vacant Positions – Approval to Hire All job openings are to be reported to the Human Resources Department. The County Administrator must approve the replacement hiring for all positions. That RETURN TO AGENDA 2 process will include justification for the position and discussion of any potential for structural reorganization and/or reassignment of duties and responsibilities. The County Administrator may authorize early hire in extraordinary situations as long as there is no budget impact. Respectfully, Sheriff Izzard Cc: Public Safety Committee Chairman Fennessy