Finance and Accounting Committee — Agenda Packet

www.greencountywi.org PLEASE NOTE: Upon reasonable notice, efforts will be made to accommodate the needs of individuals with disabilities through sign language, interpreters or other auxiliary aids. For additional information or to request the service, contact the Green County Clerk’s Office at (608) 328-9430. GREEN COUNTY FINANCE AND ACCOUNTING COMMITTEE Monday, August 3, 2026 at 5:00 PM Green County Historic Courthouse - County Board Room 1016 16th Avenue, Monroe, WI 53566 FINANCE AND ACCOUNTING COMMITTEE MEETING AGENDA 1. Call to Order 2. Approval of Minutes i. Approval of the minutes of the July 14 and 22, 2026 Finance and Accounting Committee meetings 3. Presentations i. Presentation of 2025 Audited Financial Statements - Andrea Jansen, Baker Tilly ii. Budget Request: Green County Humane Society, Erin Emery Executive Director 4. Business by the Treasurer i. Monthly Treasurer Report 5. Business by the Finance Director i. Budget Process Update ii. County COLA Policy 6. Approval of Bills 7. Adjourn Finance Members: Kristi Leonard, Chair; Jerry Guth; Peg Sheaffer; Kathy Pennington; Jane Skelton *NOTICE is hereby given that a majority of the Green County Committee of Committees may be in attendance at the above noticed meeting. This may constitute a meeting per State ex rel. Badke v. Greendale Village Bd.; and must be noticed as such even though the Green County Committee of Committees will not be called to order and will not take any formal action at this meeting. GREEN COUNTY FINANCE AND ACCOUNTING COMMITTEE Tuesday, July 14, 2026 at 6:40 PM Green County Historic Courthouse | 2nd Floor Conference Room 1016 16th Ave Monroe, WI FINANCE AND ACCOUNTING COMMITTEE MEETING MINUTES 1. Call to Order The meeting was called to order by Chair Leonard at 6:40 PM. Members Present: Kristi Leonard, Jerry Guth, Jane Skelton, Peg Sheaffer, and Kathy Pennington 2. Approval of Minutes i. July 6, 2026 Finance and Accounting Committee Meeting Motion by Guth, seconded by Pennington to approve the minutes of the July 6, 2026 Finance and Accounting Committee meeting. Motion carried on a voice vote. 3. Business by the Treasurer i. Consider Ordinance 26-0701 (Amendment of Section 1-11-6 Regarding Payment of County Utility Bills) Motion by Skelton, seconded by Sheaffer to approve Ordinance 26-0701 as presented. Motion carried on a voice vote. 4. Adjourn Motion by Pennignton, seconded by Sheaffer to adjourn. Motion carried on a voice vote. STATE OF WISCONSIN COUNTY OF GREEN I, Arianna L. Voegeli, County Clerk, in and for said County, do hereby certify that the above and foregoing is a true and correct copy of the proceedings of the Finance and Accounting Committee on their meeting held on July 14, 2026, A.D. Arianna L. Voegeli Green County Clerk GREEN COUNTY FINANCE AND ACCOUNTING COMMITTEE Wednesday, July 22, 2026 at 3:00 PM Green County Historic Courthouse | County Board Room 1016 16th Ave Monroe, WI FINANCE AND ACCOUNTING COMMITTEE MEETING MINUTES 1. Call to Order Chair Leonard called the meeting to order at 3:00 pm. Members present: Leonard, Skelton, Guth and Sheaffer. Absent: Pennington. 2. Approval of Minutes i. July 14, 2026 Finance Committee meeting Motion by Guth to approve the July 14, 2026 minutes as presented, seconded by Skelton. Motion carried. 3. Highway Facility Project i. Presentation and Discussion on Highway Facility Project: Highway Department Operations and Equipment Staff presented the operations and equipment of the Highway Department and answered questions from Highway, Finance and Property Committee members. 4. Adjourn Motion by Guth to adjourn, seconded by Skelton. Motion carried at 4:51 pm. STATE OF WISCONSIN COUNTY OF GREEN I, Arianna L. Voegeli, County Clerk, in and for said County, do hereby certify that the above and foregoing is a true and correct copy of the proceedings of the Finance and Accounting Committee on their meeting held on July 22, 2026, A.D. Arianna L. Voegeli Green County Clerk Aug 03, 2026 Dear Finance Committee: Balance as of June 30, 2026 General Acct: $ 2,864,083.31 Sales Tax Acct: $ 3,786,159.83 Interest earned for June 30, 2026 General Acct: $ 17,931.79 (3.55%) Sales Tax Acct: $ 10,544.77 (3.49%) General Account CD’s Bank of New Glarus - $ 547,950.79 – 5/17/2027 – 3.70% (6448) Bank of New Glarus - $1,066,137.67 – 5/18/2028 – 3.55% (6445) Bank of New Glarus - $ 551,864.13 – 5/17/2027 – 3.70% (6439) Woodford State Bank - $ 547,924.19 – 5/21/2027 – 3.70% (0282) Woodford State Bank - $ 551,906.40 – 5/21/2028 – 3.55% (0283) General Accounts – Associated – JUN 2026 Associated Bank (ICS) – $ 5,221,051.46 – 3.35% Associated Trust – Elderly Account – $370,513.81 (3.62% Fixed; 3.61% Market) Associated Trust – Sales Tax -- $4,237,813.20 (3.75% Fixed; 3.74% Market) General Account – Investment Account – JUN 2026 Charles Schwab (T Bills) - $2,196,402.95 3.73% Matures – 4/15/27 Charles Schwab (T Bills) - $ 503,447.22 3.69% Matures – 10/15/26 ARPA Funds – Insured Cash Account (ICS) – JUN 2026 UMB-Wisconsin Bank & Trust - $764,353.96 -- 1.50% State Investment Pool interest rate- JUN 2026 3.67% Investment Pool balances and Interest ACCOUNT BALANCE INTEREST #1 General $ 193,168.13 $ 585.29 #2 COA Transport $ 65,744.09 $ 197.62 #3 Jail Assessment $ 384,637.97 $ 1,151.56 #5 Nutrition Trust Acct $ 3,618.67 $ 10.88 #6 Adult Day Care $ 33,436.09 $ 100.51 #7 Elderly Benefit $ 71,983.59 $ 216.38 #8 Landfill $ 1,520,933.04 $ 4,571.84 #9 Longevity $ 463,152.03 $ 1,392.21 #10 Capital Funding $ 1,037,055.26 $ 3,117.33 GREEN COUNTY TREASURER Green County Historic Courthouse 1016 16th Avenue Monroe WI 53566 ____________________________ Jayne M. Butts Treasurer jbutts@greencountywi.org Phone: 608-328-9435 Fax: 608-328-2835 www.greencountywi.org Robert Sommers GIS Specialist rsommers@greencountywi.org Amy Wolter Deputy Treasurer awolter@greencountywi.org Emily Sauer Property Specialist/Fiscal Specialist esauer@greencountywi.org Amy McCullough Fiscal Specialist amccullough@greencuntywi.org JUNE Receipts: General $ 3,575,469.36 Certificates $ 13,087.33 Interest $ 3,984.21 Penalty $ 1,992.05 TOTAL $ 3,594,532.95 Disbursements: Payroll $ 1,306,405.69 Bills Payable $ 4,310,370.96 ETF Payments/Transfers $ 1,471,683.80 TOTAL $ 7,088,460.45 DELINQUENT TAXES BY YEAR 5/31/2026 6/30/2026 2020 $ 4,736.94 $ 4,736.94 2021 $ 9,543.15 $ 9,543.15 2022 $ 39,749.79 $ 39,547.58 2023 $ 112,366.28 $ 108,052.67 2024 $ 267,555.47 $ 258,983.96 TOTAL $ 433,951.63 $ 420,864.30 First American Funds for JUNE: 2018 Bond Sale Balance $ 579,224.13 - Total for 2018 2022 Bond Sale Balance $ 407,720.31 – Total for 2022 2025 Bond Sale Balance (Pay Int 3.229339%) $ 4,585,334.25 – Total for 2025 (4.19% Int Earned) $ 5,572,278.69 – Total at First American 2018 Bonds – Government Services Building 2022 Bonds - Courthouse building restoration remodeling including but not limited to Point and Tucking; new sidewalks, and front porch reconstruction. Parking lot repaving and IT upgrades at the Justice Center 2025 Bonds- Sheriff’s Department Building/ Highway Respectfully submitted, Jayne M. Butts Jayne M. Butts Green County Treasurer Cost of Living Adjustment (COLA) Policy Cost of Living Adjustments (COLA) The purpose of this policy is to establish how and when Cost of Living Adjustments (COLA) will be given to Green County employees not represented by a collective bargaining agreement. The annual COLA will be incorporated into the annual budget process as part of the personnel costs of Green County. The expenditure shall be approved along with the entire fiscal year budget. The annual COLA is based on the percentage increase of the Wisconsin Employment Relations Commission Consumer Price Index (WERC CPI) for January 1 of the budget year being considered. The annual COLA is capped at 5% and will be effective January 1st to coincide with the Wage Rate Step Increase. If WERC CPI is zero or negative, staff will not receive a COLA that year.