Executive Committee Meeting, 4:00 PM, August 13, 2026

Bayfield County Administrator117 E 5thStreet, PO Box 878, Washburn, WI 54891Ph: 715-373-6181Fx: 715-373-6153www.Bayfieldcounty.wi.govMark Abeles-Allison,County AdministratorKelly Westlund,Deputy County AdministratorKristine Kavajecz,Human Resources DirectorKim Mattson,Finance DirectorPaige Terry,BookkeeperRyan VanLanduyt,Energy SpecialistJaime Cadotte,Payroll Specialist/HR AssistantErin Tibbits,Clerk II BAYFIELD COUNTYEXECUTIVE COMMITTEE MEETINGFred Strand,ChairSteve Sandstrom,Vice ChairJan Lee Dennis PocernichJim Crandall Larry FickbohmDear Committee Members:This letter is written to inform you of the Bayfield County Executive Committee Meetingscheduled for4:00pm Thursday, August 13, 2026 in the Bayfield County Board Room. Thismeeting will be heldin-personandremotely.Supervisors and the public will be able to participate in the Meetingin-person or via voiceeither by using the internet link or phone number below.Microsoft Teams meetingJoin:https://teams.microsoft.com/meet/214484242359279?p=hFd68GGPlIQ1EkmzGkMeetingID:214484242359279Passcode:j6X6EK7jNeedhelp?|SystemreferenceDial in by phone+1715-318-2087,,978449780#UnitedStates,EauClaireFindalocalnumberPhoneconferenceID:978449780#Fororganizers:Meetingoptions|Resetdial-inPIN________________________________________________________________________________Contact Bayfield County at 715-373-6181 if you have access questions or emailMark.Abeles-Allison@bayfieldcounty.wi.govif during the meeting. Any person wishing to attend who, because of a disability, requires specialaccommodation,should contact the County Clerk’s office at 715-373-6100, at least 24 hours before the scheduledmeeting time, so appropriate arrangements can be made.Notice is hereby given that in the event the standing committee does not have a quorum theCounty Board Chair or Vice Chair may act as anex officio member (County ordinance, Chapter3, section 2-3-1 (c)). Notice is hereby given that a majority of the Bayfield County Board may bepresent at the meeting to gather information about a subject over which they have decision-making responsibility. This constitutes a meeting of the Bayfield County Board pursuant to Stateex rel. Badke v. Greendale Village Bd., 173 Wis. 2d 553, 494 N.W.2d 408(1993), and must benoticed as such, although the County Board will not take any formal action at this meeting. 1)Call to Order2)Approval of Minutes ofJuly 9, 20263)Public Comment, 3 minutes per person, up to 15 minutes total4)Discussion regarding courthouse front and 2ndAvenue trees, trimming & removal, SilverMaples5)Discussion and possible action regarding Condemnation Committee compensation resolution6)Discussion County Board’s EMS Motion, Presentation by Jeff Holte.7)Discussion regarding County Board Action addressing operationalization of the EMS motionof the County Board, presentation of potential metrics8)Discussion Regarding 2027 Budget Organizational Requests9)Discussion Regarding 2027 Capital Improvement Requests10)Discussion Regarding Tentative 2027 Mill Levy Draft11)Discussion regarding Short Term Borrow for 2027 projects12)Discussion and possible action regarding 2027 Digital Navigator Grant Device Resolution13)Discussion and Possible Action Regarding Dome Project / IT Capital Improvement BudgetAmendment Resolution14)Proposed Budget Meeting Datesin Septembera)Thursday, September 10, Regular Exec Meeting and Budget Presentationb)Monday September 14: 4pmc)Wednesday, September 16, 4pmd)Monday, September 28, 4pm Reports:e)Business Park Road Updatef)Energy Project Updateg)Financial Reports end ofJuly 2026h)Treasurer’s Report, end ofJuly 2026i)ATT Service in Washburn15)The Board may entertain a motion to convene in closed session pursuant to Wis. Stat. §19.85(1)(e), which permits a closed session for deliberating or negotiating the purchasing ofpublic properties, the investing of public funds, or conducting other specified public businesswhenever competitive or bargaining reasons require a closed session. The Board mayreconvene in open session and take action as appropriate.a)Discussion Regarding Pigeon Lakeb)Business Park Land Sale16) Adjourn August 13, 2026 Executive Committee Meeting NARRATIVE Item 4: There are two groupings of four trees in the front of the courthouse that are nearing end of life. We want to propose a schedule for trimming and removal. Due to the high visibility we would like input and direction from the board. AREA 1: There are four Silver Maples lining the front walk. The trees have been dropping larger branches for the past several years. These trees are nearing end of life. We are concerned that this may be a safety hazard. The two trees on the left side of the walk, when looking out from the courthouse, are recommended for removal, this is due to dead branches, fungus and trunk splits. The two trees on the right side of the walk are in better condition and minor trimming could be adequate for a couple of years. Options: 1. Trim and observe 2. Trim and remove 3. Plant replacement trees / before or after removal AREA 2: There are four trees on the east side of the courthouse along 2nd Avenue. Two of these (towards 6th Street) Silver Maples are in rough condition with many sections of dead branches. One of the healthier trees on the corner of 2nd Avenue and 5th Street lost a major branch earlier this year. We recommend removal and replacement of these three trees. The second tree up from the corner of 2nd Ave and 5th Street could be kept. We will replace with appropriate boulevard trees that stay out of the power lines. Item 5: Attached please find an updated Condemnation Committee resolution setting reimbursements for the Committee at $75 per meeting. Item 6: Attached is a letter from County Supervisor Jeff Holte regarding Emergency Medical Services. He would like to talk with the Committee about the motion of the board and future directions. Item 7. County staff have begun working on the EMS proposal approved at the county board meeting. Our goal is to have a plan in place as soon as possible. Attached please find tentative directions Meagan wanted to share to ensure we are on the right track. Here are some questions Meagan posed: ============= The following are questions that I have regarding the motion that will assist us in defining a project scope: Motion is as follows (to my knowledge) Strand made a motion to budget $1 million in 2027 for financial assistance to the existing EMS service providers, seconded by Pocernich. Pocernich stated he wanted to amend the motion to add that it would be a way to help with volunteer recruitment, retention and training, provide and facilitate coordination and cooperation between existing entities, help facilitate RFP and contracts for professional EMS, and help financially including an increase in on call pay, and support more hybrid services, seconded by Strand. Holte spoke of wanting to add to the amendment: 1) other initiatives that improve the positive outcome in a timely fashion and 2) include a professional evaluation system based on specified conditions. Pocernich made a motion to add Holte’s additions to the amendment, seconded by Strand. QUESTIONS TO THE BOARD: 1. Is the total budget for EMS in 2027 $1,000,000 or is it $1,000,000 plus the $160,000 in the EMS budget, plus the $140,000 for EMD Dispatch budget for a total budget of $1,300,000 in 2027? 2. Clarification on if the EMS grant program can be administered through municipal and tribal government instead of EMS agencies. This way it allows for more municipality/tribe and EMS engagement and collaboration. The motion states it is for “existing EMS service providers” therefore I am seeking clarification. 3. “Other initiatives that improve a positive outcome in a timely fashion” – is there more direction that can be given? I understand we will provide ideas on what those initiatives are, but what is considered timely? 4. “Include a professional evaluation system based on specified conditions” I have an idea to propose, but I want to be sure that it includes conditions the board may have but have not articulated in this motion. I have attached a project ideas document to provide to Exec to see if this aligns with their motion and preferred direction. Item 8: In a separate packet are the organizational funding requests for the 2027 budget. Item 9: In a separate packet are the Capital Improvement Requests for the 2027 budget. Item 10. Below please find a draft / very tentative potential mill levy distribution for 2027 with 2026 comparisons. Item 11: The County has utilized short-term borrowing over the past five years. Last year’s short term borrow was $6.55 million. This year’s is anticipated to be over $4 million less, made up of Highway and potential Northern Lights funding. This overall draft 2027 levy includes the $1 million EMS allocation. Preliminary figures show a drop in the overall levy of $3 million or about 19%, from $16.98 million to approximately $13.78 million. DRAFT MILL LEVY OUTLOOK IN 2027, AUGUST 5, 2026 Good news: 2027 is the last year of the Northern Lights Levy! This will reduce future levy’s by this $400k figure. Item 12. As the Public Service Commission Two-Year Digital Navigator grant ends in October, specific rules for device distribution are required. This resolution authorizes turning surplus equipment over to Northwest Workforce Investment, post 2-year grant. Item 13. This budget amendment moves savings in a major IT purchase to the Dome repair project, reducing utilization of fund balance. Item 14. Proposed budget meetings in September are on the agenda. Item 15: • The Arganbright Road project is underway. Ritola Inc was the low bidder of five bids. Project will connect the first half of Arganbright to Highway 137. Work includes a drainage retention pond. Work is estimated to be completed by end of Summer. • The DOE project continues. We are waiting for federal environmental reviews and BABA waivers. The courthouse projects, roof, solar, solar carport and batteries are also under review. • Financial Report: End of July, 7/12 = 58% REVENUES EXPENDITURES o General Fund 58% 58% o Human Services 53% 47% o Highway 69% 62% o ALL FUNDS 61% 54% • Treasurer Report: o $38.18 million, up from $36.69 last year. • ATT service was turned on at the Washburn Tower late in July. Great ATT service in the Washburn region now. 1 Minutes of the Bayfield County Executive Committee Meeting 4:00pm, July 9, 2026 Meeting was held Remotely through Microsoft Teams and in person in the Bayfield County Board Room, Washburn, WI Members Present: Dennis Pocernich, Fred Strand, Jan Lee, Larry Fickbohm, Jim Crandall, Marty Milanowski Excused: Others Present: Mark Abeles-Allison-County Administrator, Kelly Westlund-Deputy Administrator, Russ Rydin-CheqBUILT Called to order at 4:00p.m. by Strand May 14 Minutes: Motion to approve the minutes of May 14th Executive Committee meeting. Motion Carried (6-0) Public Comment: None Bayfield County Resolution 2026-69: Public Private Partnership with Norvado Resolution Background and Grant Application: Novato expressed interest in applying for a broadband expansion grant, covering approximately 84 parcels west of Bayfield, and requested a public private partnership to strengthen their application. The resolution commits $5,000 in cash if the grant is awarded and up to $10,000 in easements at no cost, demonstrating county support for broadband expansion. The committee reviewed maps and discussed the targeted service area. Motion Strand, Ray to approve Resolution 2026-69 to support Novato's broadband expansion grant application, committing $5,000 in cash and up to $10,000 in easements. Motion Carried (5-0-1 abstain due to conflict of interest) CheqBUILT Activity Report: Russ Rydin, newly hired executive director of CheqBUILT, provided an update on organizational progress, foundational work, and future initiatives, with Kellie Pederson and Abeles-Allison acknowledged for their support. Russ mentioned the Buyer Choice initiative and emphasized CheqBUILT's role as a solution to the county's housing challenges, while acknowledging ongoing support from the board and county staff. Budget 2027 Presentations: County Clerk: Emma Grove, Clerk of Court, presented a comprehensive overview of the department's operations, workload, and budget, detailing record management, staff and customer education, financial management, and proposed budget changes. • Grove described the three main pillars of the Clerk of Court department: maintaining accurate court records, providing education to staff and customers, and managing finances, emphasizing the 2 complexity and volume of work, including processing 700 documents and serving 72 in-person customers weekly. • Emma explained the department's limited access to AI tools due to reliance on state-provided hardware and software, noting that the state court program (CCAP) is behind in adopting new technologies, and current office software is outdated. • She discussed areas of the budget under their control, such as implementing cost-effective steps like contacting individuals directly instead of using the Sheriff's Department for minor issues, and leveraging grants for attorney fee reimbursement in child protection cases. highlighted Act 179, which updates statutory fees charged by the office, increasing them by about 80% and establishing a review every three years, addressing long-standing stagnation in fee schedules. • Emma advocated for increased training budget, noting the value of clerk conferences and the need for staff cross-training, especially for jury trials, to ensure operational continuity and knowledge sharing. • Emma responded to questions about proposed budget increases, including judicial law subscriptions, wireless microphones for jury trials, and additional staff support during trials, explaining the rationale and operational benefits. • Emma clarified that statutory fees are set by Wisconsin State statutes, with some fees going to the county and others to the state, and provided details on how forfeiture case fees are split and tracked. Maintenance: Craig Parks presented the regular and capital improvement budget, including requests for a halftime position, prioritization of projects such as parking lot chip seal, sidewalk repairs, water table stone repairs, boiler replacements, and lawnmower upgrades, with committee members discussing project costs, priorities, and funding sources. • Craig outlined expected increases in contractual services and requested approval for a halftime position to support maintenance operations, noting the impact on the regular budget. • Craig detailed capital improvement priorities, including parking lot chip seal and striping, sidewalk repairs to address tripping hazards, and water table stone repairs in the 1997 courthouse addition, with cost estimates pending. • Craig explained the need to replace aging boilers in the courthouse and jail, noting their reduced efficiency and the plan to prioritize new, higher-efficiency boilers as primary units, with backup provided by existing equipment. • Craig described the issue of spalling walls in the basement, particularly in the Historical Society area, explaining the moisture-related damage and confirming that it does not pose a health hazard, with repairs planned. • Committee members discussed the use of fund balances and reserves for major expenditures, noting rising costs for boiler replacements and the importance of timely action to avoid further increases. • Craig advocated for replacing the 23-year-old lawnmower with a more efficient model, explaining the time savings and limitations of current equipment for mowing the county grounds. District Attorney: Kim Lawton, District Attorney, highlighted a decrease in revenue from discovery reimbursements due to state policy changes and advocated for board support of the UW Law School prosecution project, which would bring law student interns to the area to address attorney shortages. • Kim explained that the public defender's office in Madison has unilaterally reduced discovery reimbursements, resulting in a projected $10,000 revenue loss for the county, and has communicated this issue to Mark and relevant associations. • Kim proposed support for the prosecution project at UW Law School, which would fund law student interns to practice in court under supervision, addressing local attorney shortages and providing stipends through the law school. 3 • Kim noted ongoing difficulties in recruiting prosecutors in Ashland and Douglas counties, emphasizing the need to attract more lawyers to the area through internship opportunities. Register of Deeds: Dan Heffner discussed the department's simple budget, upcoming server upgrade for document security, ongoing efforts to scan mortgage books, and management of microfilm records, with committee members receiving updates on project progress and cost considerations. • Dan reported that the IT department prompted a server upgrade to enhance document security, with a quote provided for working with a third party. • Dan described challenges in scanning large mortgage books, some of which do not come apart, and ongoing efforts to locate records on microfilm to potentially reduce scanning costs. County Board: The committee reviewed estimates for contractual services, meals, employee appreciation events, youth scholarships, per diem, and mileage, basing figures on historical usage and noting policy changes. Coroner/Medical Examiner: The Committee discussed the transition from coroner to medical examiner, budget estimates for autopsies and training, and the number of annual death investigations, with question about assistance levels compared to other areas. Mineral rights owned by County: : Abeles-Allison and Heffner led a discussion on county-owned mineral rights, explaining the history of retaining rights during tax foreclosures, upcoming deadlines for filing statements of mineral claim, legal constraints, and options for renewing, lapsing, or selling rights, with committee members exploring administrative costs, property impacts, and recent mineral surveys. • For about 50 years, the county retained mineral rights on tax-foreclosed properties, resulting in over 1,000 parcels with county-held rights, and reviewed the last statement of mineral claim filed in 2007. • The committee discussed the need to file a statement of mineral claim every 20 years to maintain rights, with the next deadline in May 2027, and reviewed Attorney General guidance on transferring rights. • Options include letting rights lapse, renewing claims, or selling rights to current landowners, with concerns about administrative workload and potential public auction risks if rights are sold. • Committee members discussed the random distribution of affected parcels, the impact on property sales, and recent mineral surveys conducted by the US Geological Survey using airborne geophysical technology. • Heffner clarified the process for reclaiming mineral rights, including filing requirements, lapsing conditions, and distinctions between federal and private ownership of mineral rights. Land Records Budget Amendment Resolution for Next Gen 911 Grant: : The NextGen 911 grant budget amendment, specifying the $44,000 allocation for 2026. There will be some carryover to 2027. Motion Pocernich, Crandall to forward the resolution to the county board for approval. Motion Carried (6-0) Human Services Risk Reserve: The committee reviewed a resolution to increase the Human Services risk reserve from $635,000 to $1,000,000, specifying its use for mandated out-of-home placement expenses and confirmed revenue shortfalls, 4 Motion Pocernich, Crandall to forward the resolution increasing the Risk Reserve from $635,000 to $1 million to the county board with recommendation for approval. Motion Carried (6-0). Executive Committee Ordinance, inclusion of other committees: Abeles-Allison and Westlund presented an updated ordinance. The revised ordinance integrates three committees that meet infrequently (Industrial Development, Fraud, and Ethics) into the Executive Committee, assigning policy oversight and coordination of duties. Motion by Pocernich, Sandstrom to forward the ordinance to the county board for consideration. Motion Carried (6-0) County Board Supervisor Attorney Expense Policy: The committee discussed a draft policy for legal expense reimbursement for county board members, focusing on eligibility criteria, advance approval, documentation, and confidentiality concerns, with Lee and Pocernich raising questions about policy wording and privacy boundaries. • The draft policy requires that legal expenses be directly related to official county board duties, with advance approval and review by Corporation Counsel and insurers to ensure proper documentation and coverage. • Pocernich raised concerns about confidentiality boundaries between the administrator and legal counsel, prompting discussion on client privacy protections and the need for policy clarification. Reports: 1) Financial Reports end of June 2026: General Fund revenues at 50%, up $400k. Expenses at 51%. Human Services revenues at 46%, down $200k. Exp0enses at 41%, down $600k. Highway revenues at 65%, up $1.2million, Expenses at 23%, down $200k. Total county revenues at 56%, up $3.8 million, expenses at 41%, up $2.5 million. 2) Treasurer’s Report, end of June 2026: $31.6 million, up $4.4 million over 2025, primarily due to carbon funds and unspent highway dollars. 3) Hillside Tower ATT Update: Hillside tower is complete, new ATT coverage in Washburn area should be live mid to late July. 4) ERP Update: Project is underway. 5) Clean Sweep: To be held on July 23, 2pm-6pm at the Iron River Fairgrounds Westlund shared some notes related to the Special County Board meeting on July 15th regarding the EMS Proposals. Meeting adjourned at 5:45pm. Respectfully submitted by Kristine Kavajecz as transcribed from recording. Resolution No. 2026 - xx Condemnation Committee Compensation WHEREAS, State Statutes 32.08 provide for the establishment of a Condemnation Committee consisting of six commissioners; and WHEREAS, The Committee shall be appointed by the circuit judge and act on applications as presented in accordance with 32.08, and WHEREAS, section 32.08, section 4 specifies that the county board shall set the compensation, and WHEREAS, the Executive Committee met and recommended the following to the full board. NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors assembled this 25th day of August 2026, do hereby set the compensation for the Condemnation Committee at $75 per meeting; and NOW THEREFORE BE IT FURTHER RESOLVED, that the Commission be appointed and oriented by the Judge and Corporation Counsel in 2026. By Action of the: Bayfield County Board of Supervisors __________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 25th day of August 2026. Lynn M. Divine, Bayfield County Clerk _________________________________________________ To: Bayfield County Board From: Jeff Holte - County Board Supervisor Date: August 4, 2026 As we move forward following our Board's recent action on EMS, it’s fair to say that the path to where we are today was not perfect. That said, it gives us an opportunity to step back, evaluate the available approaches thoughtfully, and focus on building the strongest possible EMS system for Bayfield County. I want to offer a few thoughts based on my experience serving on the Bayfield County Board and the Sheriff/EMS Committee. While I am not an EMT or EMS professional, my role has given me the opportunity to learn about the challenges facing our system through committee discussions, conversations with EMS providers and community members, and information provided by our EMS consultant. I believe the Board has an important leadership role to establish a clear vision, priorities, and measurable expectations for our EMS services and empower our county administrator and county EMS staff to develop and implement effective solutions. There are some very concrete things we could do: ● Define countywide service expectations so residents know what level of EMS service they should reasonably expect when they call 911. ● Direct the development of a comprehensive countywide EMS improvement plan with clear priorities, timelines, and measurable outcomes. ● Require consistent countywide performance data, including response times, unit availability, staffing levels, service coverage, and other key measures, so decisions are based on facts. ● Ask our county administration and our EMS staff to evaluate successful models, such as the Northwoods EMS District in Vilas County, and determine whether elements of those approaches could strengthen our own system. ● Ensure that opportunities for shared staffing, shared resources, regional cooperation, and consolidation are thoroughly evaluated and considered. ● Establish regular reporting to the county Board so we can measure whether implemented changes are producing meaningful improvements in EMS performance. ● Support the county EMS staff in pursuing grants, partnerships, and other funding opportunities so improvements are not dependent solely on increased county tax dollars. Some improvements may require additional investment, but many could come through better coordination, scheduling, staffing strategies, recruitment and retention incentives, grants, shared resources, learning from successful models in other communities, or operational efficiencies. If additional county funding or resources becomes available, it should not be assumed that every EMS district will receive the same level of support. Equity does not necessarily mean equal funding; it means allocating resources in a way that best meets the needs of residents and strengthens the countywide EMS system. Our local EMS service providers and communities bring valuable hands-on experience and insight, but an effective Bayfield County EMS system can’t be built through nine independent approaches. One example of an effective countywide system is the Northwoods EMS District approach in Vilas County. Four towns worked together to create a system combining professional EMS resources with local volunteers. According to the information presented to our EMS agencies, the effort has significantly improved response times, reportedly reducing them to approximately 13 minutes. We are not starting from scratch. Our county EMS staff and consultant, James Small, have already identified and discussed a number of promising ideas. I believe Bayfield County has the experience and expertise to build on that work and develop solutions that strengthen EMS across the county. I don't have all the answers, and I don't believe any one person does. But I do believe we know enough to take the next step. Not every recommendation will be easy and people may disagree. What matters is that we move forward together, guided by data, informed by those who provide EMS every day, and committed to ensuring every resident of Bayfield County can count on a strong and reliable countywide EMS. Respectfully, Jeff Holte BAYFIELD COUNTY EMS OPERATIONALIZATION, AUGUST 2026 Project Ideas: The concepts outlined below stem from the motion passed by the Bayfield County Board of Supervisors on July 18, 2026. This rollout is based on a 24-month timeline for development and implementation, with development beginning immediately upon approval and implementation starting in the first quarter of 2027. Impact measurements will be available at the end of year one and full results by the end of fiscal year 2028. Bayfield County EMS Grant Program Administer a grant program for EMS municipal / tribal services in Bayfield County. This grant program is for towns, villages, cities, and tribes within Bayfield County, Wisconsin. Its purpose is to assist in paying wages and benefits for EMS staff and/or costs associated with ensuring adequate staff coverage including but not limited to contracting with another service provider to ensure prompt reliable, sustainable EMS coverage for residents and visitors. This Grant program will have required application components, including submission of EMS strategic and operational plans, participation in a County-wide auto-aid schedule, two bi-annual public meetings where each EMS agency will provide operational updates to the towns and public including call statistics, current staffing numbers, budget updates, and capital improvements, and other requirements identified through the development process. The award amount consists of a fixed base allocation plus an additional amount determined by call volume. The call-volume portion is weighted according to the agency’s prior-year 911 EMS response call totals, ensuring that funding reflects both baseline operational needs and actual service demand. Allowable expenses: • Personnel costs represent wages and salaries for employees of the municipality or tribe’s contracted EMS agency. • Fringe or Employee Benefit costs represent the applicant agency’s cost for benefits and fringe costs associated with an employee’s wages. • Costs under this category include contractual services related to the provision of 9-1-1 EMS services. All costs must have a signed contractual agreement, and if appropriate, must adhere to proper procurement standards. Unallowable Costs The following costs are unallowable and/or prohibited under this funding opportunity: • Capital Expense Purchases • Equipment repair or upgrades • Any Equipment Purchases • Software or billing services • Any costs unrelated to wages, benefits, or contractual services, costs not directly related to providing 9-1-1 EMS response. EMT Training Grant Program Work with the Department of Workforce Development to create a grant program that would pay eligible applicants a wage or stipend while they attend EMT Basic or higher training and certification, provided the applicant is sponsored by a local EMS service and agrees to sign a contract to serve for two years with the sponsoring agency. Resolution No. 2026 - xx RESOLUTION ESTABLISHING A DEVICE DEPRECIATION AND DISTRIBUTION POLICY AND APPROVING DONATION OF DIGITAL NAVIGATOR PROGRAM DEVICES TO THE NORTHWEST WISCONSIN WORKFORCE INVESTMENT BOARD WHEREAS, Bayfield County participated as a subrecipient of the Public Service Commission (PSC) Digital Navigator Grant, which provided digital devices for the purpose of supporting connectivity and digital access for Bayfield County residents; and WHEREAS, federal regulations at 2 CFR 200.436 require grant-funded equipment to be depreciated in accordance with an established depreciation plan, and regulations at 2 CFR 200.313(e) govern disposition of equipment at the conclusion of the grant performance period; and WHEREAS, the devices acquired under the PSC Digital Navigator Grant have a per-unit fair market value of less than $5,000, and federal regulation 2 CFR 200.313(e) provides that equipment with a current per-unit fair market value of $5,000 or less may be retained, sold, or otherwise disposed of without further responsibility to the Federal awarding agency; and WHEREAS, Bayfield County has established a straight -line five-year depreciation schedule for PSC-funded devices to ensure full depreciation consistent with federal requirements and the PSC’s five-year post-grant obligation; and WHEREAS, the County reviewed options for disposition of the devices following grant completion, including (1) donation to the Northwest Wisconsin Workforce Investment Board (WIB) for continued program use, or (2) distribution to Bayfield County residents through no-cost device events; and WHEREAS, donation to the Workforce Investment Board will ensure ongoing community benefit, continuity of digital access programming, and transfer of responsibility for PSC’s five-year post-grant requirements, thereby minimizing administrative overhead for Bayfield County; and WHEREAS, the Workforce Investment Board has expressed interest in receiving the devices and continuing digital equity programming within Northwest Wisconsin. NOW, THEREFORE, BE IT RESOLVED, that the Bayfield County Board of Supervisors hereby adopts the following Device Depreciation and Distribution Policy: 1. All digital devices acquired under the PSC Digital Navigator Grant shall be depreciated using a straight-line five-year depreciation schedule consistent with federal regulations. 2. The County shall maintain depreciation records and disposition documentation to meet PSC monitoring and closeout requirements. 3. Upon completion of grant activities, all PSC-funded devices with a fair market value of less than $5,000 shall be eligible for disposition without further federal obligation pursuant to 2 CFR 200.313(e). 4. All devices approved for disposition shall undergo proper IT sanitization, including data wiping, before removal from County inventory. NOW THEREFORE, BE IT FURTHER RESOLVED, that the Bayfield County Board of Supervisors hereby approves the donation of all PSC Digital Navigator Grant-funded devices to the Northwest Wisconsin Workforce Investment Board for continued community program use. NOW THEREFORE, BE IT FURTHER RESOLVED, that County Administration and County IT are authorized to execute all necessary documentation to transfer ownership, remove the devices from County asset inventory, and ensure compliance with applicable federal and state requirements. Adopted this 25th day of August, 2026, by the Bayfield County Board of Supervisors. By Action of the: Bayfield County Board of Supervisors __________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 25th day of August, 2026. Lynn M. Divine, Bayfield County Clerk _________________________________________________ Resolution No. 2026-xx Dome Project/IT Capital Improvement Budget Amendment WHEREAS, The Bayfield County board approved $221,075 out of Fund Balance for the Dome project with Resolution 2026-66, and, WHEREAS, an IT capital improvement project is under budget by $99,990, and, NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors assembled this 25th day of August 2026, approve the following budget amendments: and, Decrease 430-31-57100-50810 Capital Equipment $99,990 Decrease 430-70-49301 Fund Balance $99,990 By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 25th day of August 2026. _________________________________________________ Lynn M. Divine, Bayfield County Clerk Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General REVENUE Department 00 - General Fund 13,033,795.00 571,118.00 13,604,913.00 510,991.60 .00 9,433,358.38 4,171,554.62 69 7,668,814.16 Department 02 - Clerk of Courts 270,320.00 .00 270,320.00 72,907.55 .00 200,823.73 69,496.27 74 149,850.30 Department 04 - Criminal Justice 185,547.00 62,627.00 248,174.00 9,157.16 .00 75,491.41 172,682.59 30 82,979.78 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner 9,800.00 .00 9,800.00 725.00 .00 6,525.00 3,275.00 67 5,536.00 Department 07 - Administrator 30,000.00 .00 30,000.00 15.00 .00 39,387.45 (9,387.45) 131 15,127.25 Department 08 - District Attorney 38,000.00 .00 38,000.00 18,400.80 .00 46,437.12 (8,437.12) 122 49,305.50 Department 09 - Child Support 281,330.00 .00 281,330.00 67,454.16 .00 147,540.69 133,789.31 52 139,403.17 Department 10 - County Clerk 30,475.00 .00 30,475.00 1,522.66 .00 19,991.20 10,483.80 66 19,991.47 Department 12 - Treasurer 1,050,250.00 .00 1,050,250.00 68,113.07 .00 481,856.03 568,393.97 46 578,262.37 Department 13 - Land Records 958,564.00 44,182.00 1,002,746.00 31,455.04 .00 302,017.75 700,728.25 30 467,303.38 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 15 - Register of Deeds 217,000.00 .00 217,000.00 21,875.53 .00 103,035.15 113,964.85 47 103,584.45 Department 16 - PSAP Consortium (Joint Dispatch) 952,275.00 .00 952,275.00 .00 .00 678,528.79 273,746.21 71 443,974.21 Department 17 - Sheriff 560,499.00 .00 560,499.00 34,387.60 .00 227,685.56 332,813.44 41 211,773.60 Department 18 - Emergency Management 352,240.00 .00 352,240.00 .00 .00 289,001.85 63,238.15 82 327,469.57 Department 19 - Veteran's Services 13,272.00 .00 13,272.00 .00 .00 12,300.00 972.00 93 30,238.00 Department 20 - Health 1,106,957.00 48,432.00 1,155,389.00 146,273.90 .00 595,729.31 559,659.69 52 597,441.23 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 251,575.00 20,000.00 271,575.00 15,386.80 .00 95,198.99 176,376.01 35 75,321.88 Department 25 - UW Extension 48,660.00 .00 48,660.00 .00 .00 5,997.13 42,662.87 12 .00 Department 26 - Zoning 430,500.00 .00 430,500.00 68,626.67 .00 219,086.07 211,413.93 51 292,927.78 Department 28 - Land Conservation 483,939.00 2,536.00 486,475.00 .00 .00 220,809.98 265,665.02 45 200,216.02 Department 31 - Information Services 92,588.00 .00 92,588.00 57,323.25 .00 78,788.70 13,799.30 85 36,322.72 Department 34 - Forestry 4,598,237.00 .00 4,598,237.00 370,108.46 .00 1,996,845.48 2,601,391.52 43 2,653,516.68 Department 77 - Agricultural Station 767,864.00 .00 767,864.00 .00 .00 16,464.00 751,400.00 2 17,412.00 REVENUE TOTALS $25,763,687.00 $748,895.00 $26,512,582.00 $1,494,724.25 $0.00 $15,292,899.77 $11,219,682.23 58% $14,166,771.52 EXPENSE Department 00 - General Fund 4,702,569.00 356,850.00 5,059,419.00 88,512.91 .00 4,008,912.17 1,050,506.83 79 1,458,394.28 Department 01 - County Board 107,646.00 .00 107,646.00 8,693.35 .00 60,798.91 46,847.09 56 53,559.63 Department 02 - Clerk of Courts 593,702.00 .00 593,702.00 46,133.34 .00 323,865.76 269,836.24 55 333,664.76 Department 04 - Criminal Justice 316,386.00 62,627.00 379,013.00 22,694.45 .00 205,589.16 173,423.84 54 194,173.80 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner 46,806.00 .00 46,806.00 1,608.66 .00 28,011.38 18,794.62 60 31,643.62 Department 07 - Administrator 889,628.00 .00 889,628.00 59,497.33 .00 509,971.84 379,656.16 57 422,569.41 Department 08 - District Attorney 277,583.00 .00 277,583.00 20,779.62 .00 151,151.05 126,431.95 54 141,260.65 Department 09 - Child Support 338,774.00 .00 338,774.00 27,226.55 .00 168,332.68 170,441.32 50 173,169.05 Department 10 - County Clerk 295,892.00 .00 295,892.00 27,940.40 .00 168,300.69 127,591.31 57 157,089.78 Department 12 - Treasurer 182,053.00 .00 182,053.00 13,463.43 .00 103,603.13 78,449.87 57 98,343.59 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 1 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 13 - Land Records 939,808.00 44,182.00 983,990.00 68,753.37 .00 516,809.40 467,180.60 53 494,788.51 Department 14 - Court House 634,523.00 .00 634,523.00 50,420.31 .00 334,833.82 299,689.18 53 311,398.90 Department 15 - Register of Deeds 214,909.00 1,350.00 216,259.00 15,269.03 .00 128,690.65 87,568.35 60 121,756.90 Department 16 - PSAP Consortium (Joint Dispatch) 1,640,869.00 .00 1,640,869.00 161,123.81 .00 887,517.52 753,351.48 54 725,230.37 Department 17 - Sheriff 5,517,693.00 111,570.00 5,629,263.00 501,572.21 .00 3,288,030.72 2,341,232.28 58 2,958,860.28 Department 18 - Emergency Management 425,511.00 .00 425,511.00 17,630.25 .00 253,671.75 171,839.25 60 191,989.33 Department 19 - Veteran's Services 230,646.00 .00 230,646.00 14,493.43 .00 103,641.87 127,004.13 45 133,715.38 Department 20 - Health 1,574,459.00 48,432.00 1,622,891.00 134,686.43 .00 898,120.27 724,770.73 55 815,853.94 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 565,145.00 20,000.00 585,145.00 137,287.89 .00 345,198.90 239,946.10 59 225,816.99 Department 25 - UW Extension 409,618.00 .00 409,618.00 132,651.48 .00 197,429.46 212,188.54 48 195,137.36 Department 26 - Zoning 916,398.00 21,348.00 937,746.00 61,866.67 .00 467,689.68 470,056.32 50 447,507.05 Department 28 - Land Conservation 701,568.00 2,536.00 704,104.00 51,963.45 .00 337,135.17 366,968.83 48 385,165.23 Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services 922,471.00 .00 922,471.00 53,947.35 .00 650,884.55 271,586.45 71 531,025.85 Department 34 - Forestry 2,542,986.00 .00 2,542,986.00 153,845.91 .00 1,070,563.99 1,472,422.01 42 949,298.73 Department 35 - Animal Control Non Dogs 8,180.00 .00 8,180.00 .00 .00 650.00 7,530.00 8 28,225.83 Department 77 - Agricultural Station 767,864.00 .00 767,864.00 6,827.00 .00 21,910.66 745,953.34 3 9,640.25 EXPENSE TOTALS $25,763,687.00 $668,895.00 $26,432,582.00 $1,878,888.63 $0.00 $15,231,315.18 $11,201,266.82 58% $11,589,279.47 Fund 100 - General Totals REVENUE TOTALS 25,763,687.00 748,895.00 26,512,582.00 1,494,724.25 .00 15,292,899.77 11,219,682.23 58% 14,166,771.52 EXPENSE TOTALS 25,763,687.00 668,895.00 26,432,582.00 1,878,888.63 .00 15,231,315.18 11,201,266.82 58% 11,589,279.47 Fund 100 - General Totals $0.00 $80,000.00 $80,000.00 ($384,164.38) $0.00 $61,584.59 $18,415.41 $2,577,492.05 Fund 220 - Employee Health Fund REVENUE Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00 REVENUE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0% $0.00 EXPENSE Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00 EXPENSE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0% $0.00 Fund 220 - Employee Health Fund Totals REVENUE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0% .00 EXPENSE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0% .00 Fund 220 - Employee Health Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 235 - Human Services REVENUE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 2 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 235 - Human Services REVENUE Department 50 - Human Services 4,564,753.00 .00 4,564,753.00 200,290.37 .00 2,528,161.64 2,036,591.36 55 2,889,664.53 Department 52 - AMSO .00 .00 .00 47.25 .00 278.36 (278.36) +++ 95.50 Department 53 - Family Services 328,944.00 .00 328,944.00 4,254.95 .00 232,099.99 96,844.01 71 219,365.41 Department 54 - Economic Support 663,729.00 .00 663,729.00 80,234.78 .00 317,685.28 346,043.72 48 299,990.20 Department 55 - Aging and Disabilities 5,100.00 .00 5,100.00 .00 .00 95.00 5,005.00 2 4,922.45 Department 56 - GWAAR 352,161.00 .00 352,161.00 53,887.61 .00 210,176.23 141,984.77 60 251,104.51 Department 57 - DHS BHP 2,399,161.00 .00 2,399,161.00 134,000.04 .00 1,132,940.65 1,266,220.35 47 945,521.79 Department 58 - ADRC-Bayfield Co 122,677.00 .00 122,677.00 69,935.00 .00 87,839.00 34,838.00 72 90,974.00 Department 59 - ADRC-North 181,821.00 .00 181,821.00 49,236.00 .00 65,440.73 116,380.27 36 106,435.00 REVENUE TOTALS $8,618,346.00 $0.00 $8,618,346.00 $591,886.00 $0.00 $4,574,716.88 $4,043,629.12 53% $4,808,073.39 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 47 - Behavioral Health & Community .00 .00 .00 (73,876.00) .00 (73,876.00) 73,876.00 +++ .00 Department 48 - Community Support Program (CSP) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 51 - Regional Crisis Initiative .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 52 - AMSO 891,085.00 .00 891,085.00 61,751.31 .00 448,859.47 442,225.53 50 505,453.79 Department 53 - Family Services 2,911,546.00 .00 2,911,546.00 168,842.81 .00 1,173,059.49 1,738,486.51 40 2,025,348.78 Department 54 - Economic Support 606,039.00 .00 606,039.00 48,256.20 .00 338,599.06 267,439.94 56 314,238.59 Department 55 - Aging and Disabilities 527,452.00 .00 527,452.00 17,163.20 .00 355,474.64 171,977.36 67 436,062.56 Department 56 - GWAAR 859,878.00 .00 859,878.00 59,390.61 .00 429,824.26 430,053.74 50 433,991.04 Department 57 - DHS BHP 2,447,252.00 .00 2,447,252.00 220,337.76 .00 1,223,559.87 1,223,692.13 50 1,134,463.70 Department 58 - ADRC-Bayfield Co 193,817.00 .00 193,817.00 12,832.07 .00 86,466.22 107,350.78 45 86,696.88 Department 59 - ADRC-North 181,277.00 .00 181,277.00 13,073.46 .00 87,229.08 94,047.92 48 107,787.62 EXPENSE TOTALS $8,618,346.00 $0.00 $8,618,346.00 $527,771.42 $0.00 $4,069,196.09 $4,549,149.91 47% $5,044,042.96 Fund 235 - Human Services Totals REVENUE TOTALS 8,618,346.00 .00 8,618,346.00 591,886.00 .00 4,574,716.88 4,043,629.12 53% 4,808,073.39 EXPENSE TOTALS 8,618,346.00 .00 8,618,346.00 527,771.42 .00 4,069,196.09 4,549,149.91 47% 5,044,042.96 Fund 235 - Human Services Totals $0.00 $0.00 $0.00 $64,114.58 $0.00 $505,520.79 ($505,520.79) ($235,969.57) Fund 240 - Community Development Block Gran REVENUE Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Fund 240 - Community Development Block Gran Totals Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 3 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 Fund 240 - Community Development Block Gran Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 241 - Housing Rehab REVENUE Department 61 - Housing Rehab .00 .00 .00 .00 .00 26.33 (26.33) +++ 270.13 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $26.33 ($26.33) +++ $270.13 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 555.50 (555.50) +++ .00 Department 61 - Housing Rehab .00 .00 .00 .00 .00 .00 .00 +++ 7,060.95 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $555.50 ($555.50) +++ $7,060.95 Fund 241 - Housing Rehab Totals REVENUE TOTALS .00 .00 .00 .00 .00 26.33 (26.33) +++ 270.13 EXPENSE TOTALS .00 .00 .00 .00 .00 555.50 (555.50) +++ 7,060.95 Fund 241 - Housing Rehab Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($529.17) $529.17 ($6,790.82) Fund 242 - PSAP REVENUE Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 43,929.46 (43,929.46) +++ 142,370.93 Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $43,929.46 ($43,929.46) +++ $142,370.93 Fund 242 - PSAP Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 43,929.46 (43,929.46) +++ 142,370.93 Fund 242 - PSAP Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($43,929.46) $43,929.46 ($142,370.93) Fund 245 - Jail Assessment REVENUE Department 63 - Jail Assessment Fund 31,500.00 .00 31,500.00 1,120.27 .00 7,190.31 24,309.69 23 6,382.49 REVENUE TOTALS $31,500.00 $0.00 $31,500.00 $1,120.27 $0.00 $7,190.31 $24,309.69 23% $6,382.49 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 63 - Jail Assessment Fund 31,500.00 .00 31,500.00 .00 .00 .00 31,500.00 0 1,680.10 EXPENSE TOTALS $31,500.00 $0.00 $31,500.00 $0.00 $0.00 $0.00 $31,500.00 0% $1,680.10 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 4 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 245 - Jail Assessment Totals REVENUE TOTALS 31,500.00 .00 31,500.00 1,120.27 .00 7,190.31 24,309.69 23% 6,382.49 EXPENSE TOTALS 31,500.00 .00 31,500.00 .00 .00 .00 31,500.00 0% 1,680.10 Fund 245 - Jail Assessment Totals $0.00 $0.00 $0.00 $1,120.27 $0.00 $7,190.31 ($7,190.31) $4,702.39 Fund 250 - Veterans Relief REVENUE Department 64 - Veterans Relief Fund 2,000.00 .00 2,000.00 .00 .00 400.00 1,600.00 20 1,473.31 REVENUE TOTALS $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $400.00 $1,600.00 20% $1,473.31 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 64 - Veterans Relief Fund 2,000.00 .00 2,000.00 .00 .00 250.00 1,750.00 12 1,196.59 EXPENSE TOTALS $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $250.00 $1,750.00 12% $1,196.59 Fund 250 - Veterans Relief Totals REVENUE TOTALS 2,000.00 .00 2,000.00 .00 .00 400.00 1,600.00 20% 1,473.31 EXPENSE TOTALS 2,000.00 .00 2,000.00 .00 .00 250.00 1,750.00 12% 1,196.59 Fund 250 - Veterans Relief Totals $0.00 $0.00 $0.00 $0.00 $0.00 $150.00 ($150.00) $276.72 Fund 270 - Carbon Credits REVENUE Department 00 - General Fund 110,000.00 .00 110,000.00 .00 .00 .00 110,000.00 0 110,067.24 Department 34 - Forestry 161,174.00 .00 161,174.00 .00 .00 871,437.12 (710,263.12) 541 165,100.87 REVENUE TOTALS $271,174.00 $0.00 $271,174.00 $0.00 $0.00 $871,437.12 ($600,263.12) 321% $275,168.11 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 34 - Forestry 161,174.00 .00 161,174.00 22,072.31 .00 58,490.77 102,683.23 36 27,388.71 EXPENSE TOTALS $161,174.00 $0.00 $161,174.00 $22,072.31 $0.00 $58,490.77 $102,683.23 36% $27,388.71 Fund 270 - Carbon Credits Totals REVENUE TOTALS 271,174.00 .00 271,174.00 .00 .00 871,437.12 (600,263.12) 321% 275,168.11 EXPENSE TOTALS 161,174.00 .00 161,174.00 22,072.31 .00 58,490.77 102,683.23 36% 27,388.71 Fund 270 - Carbon Credits Totals $110,000.00 $0.00 $110,000.00 ($22,072.31) $0.00 $812,946.35 ($702,946.35) $247,779.40 Fund 275 - Opioid Settlement Fund 2022 REVENUE Department 00 - General Fund 45,000.00 20,000.00 65,000.00 35,559.11 .00 38,104.48 26,895.52 59 6,968.57 REVENUE TOTALS $45,000.00 $20,000.00 $65,000.00 $35,559.11 $0.00 $38,104.48 $26,895.52 59% $6,968.57 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .74 (.74) +++ .00 Department 20 - Health 45,000.00 .00 45,000.00 3,701.48 .00 17,153.75 27,846.25 38 9,970.07 EXPENSE TOTALS $45,000.00 $0.00 $45,000.00 $3,701.48 $0.00 $17,154.49 $27,845.51 38% $9,970.07 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 5 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 275 - Opioid Settlement Fund 2022 Totals REVENUE TOTALS 45,000.00 20,000.00 65,000.00 35,559.11 .00 38,104.48 26,895.52 59% 6,968.57 EXPENSE TOTALS 45,000.00 .00 45,000.00 3,701.48 .00 17,154.49 27,845.51 38% 9,970.07 Fund 275 - Opioid Settlement Fund 2022 Totals $0.00 $20,000.00 $20,000.00 $31,857.63 $0.00 $20,949.99 ($949.99) ($3,001.50) Fund 276 - American Rescue Plan 2021 Grant REVENUE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ 186,239.43 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $186,239.43 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ 81,402.12 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 26 - Zoning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 34 - Forestry .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++ 41,580.70 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $122,982.82 Fund 276 - American Rescue Plan 2021 Grant Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 186,239.43 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 122,982.82 Fund 276 - American Rescue Plan 2021 Grant Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $63,256.61 Fund 292 - UWEX Program REVENUE Department 25 - UW Extension 42,872.00 28,207.00 71,079.00 949.49 .00 3,944.45 67,134.55 6 15,869.61 REVENUE TOTALS $42,872.00 $28,207.00 $71,079.00 $949.49 $0.00 $3,944.45 $67,134.55 6% $15,869.61 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 25 - UW Extension 42,872.00 28,207.00 71,079.00 15,670.87 .00 35,145.58 35,933.42 49 24,796.84 EXPENSE TOTALS $42,872.00 $28,207.00 $71,079.00 $15,670.87 $0.00 $35,145.58 $35,933.42 49% $24,796.84 Fund 292 - UWEX Program Totals REVENUE TOTALS 42,872.00 28,207.00 71,079.00 949.49 .00 3,944.45 67,134.55 6% 15,869.61 EXPENSE TOTALS 42,872.00 28,207.00 71,079.00 15,670.87 .00 35,145.58 35,933.42 49% 24,796.84 Fund 292 - UWEX Program Totals $0.00 $0.00 $0.00 ($14,721.38) $0.00 ($31,201.13) $31,201.13 ($8,927.23) Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 6 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 380 - Northern Lights Bond Issuance REVENUE Department 80 - Northern Lights Bond Issuance 442,778.00 .00 442,778.00 12.64 .00 440,442.12 2,335.88 99 449,392.91 REVENUE TOTALS $442,778.00 $0.00 $442,778.00 $12.64 $0.00 $440,442.12 $2,335.88 99% $449,392.91 EXPENSE Department 80 - Northern Lights Bond Issuance 442,778.00 .00 442,778.00 .00 .00 438,377.50 4,400.50 99 437,096.25 EXPENSE TOTALS $442,778.00 $0.00 $442,778.00 $0.00 $0.00 $438,377.50 $4,400.50 99% $437,096.25 Fund 380 - Northern Lights Bond Issuance Totals REVENUE TOTALS 442,778.00 .00 442,778.00 12.64 .00 440,442.12 2,335.88 99% 449,392.91 EXPENSE TOTALS 442,778.00 .00 442,778.00 .00 .00 438,377.50 4,400.50 99% 437,096.25 Fund 380 - Northern Lights Bond Issuance Totals $0.00 $0.00 $0.00 $12.64 $0.00 $2,064.62 ($2,064.62) $12,296.66 Fund 430 - Capital Projects Fund REVENUE Department 00 - General Fund .00 406,800.00 406,800.00 .00 .00 .00 406,800.00 0 .00 Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House .00 142,000.00 142,000.00 .00 .00 .00 142,000.00 0 299,033.52 Department 17 - Sheriff 3,938.00 .00 3,938.00 .00 .00 .00 3,938.00 0 .00 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 Department 28 - Land Conservation 479,043.00 .00 479,043.00 25,635.74 .00 379,031.64 100,011.36 79 100,000.00 Department 31 - Information Services 50,000.00 100,000.00 150,000.00 .00 .00 .00 150,000.00 0 .00 Department 34 - Forestry 49,500.00 217,524.00 267,024.00 .00 .00 177,255.00 89,769.00 66 1,256,878.30 Department 50 - Human Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 70 - Capital Projects 3,236,532.00 1,277,948.00 4,514,480.00 25,142.40 .00 2,726,506.10 1,787,973.90 60 696,866.74 Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $3,824,013.00 $2,144,272.00 $5,968,285.00 $50,778.14 $0.00 $3,282,792.74 $2,685,492.26 55% $2,352,778.56 EXPENSE Department 00 - General Fund 1,180,000.00 601,000.00 1,781,000.00 .00 .00 15,000.00 1,766,000.00 1 15,000.00 Department 01 - County Board 2,250.00 .00 2,250.00 .00 .00 605.98 1,644.02 27 .00 Department 02 - Clerk of Courts 62,658.00 .00 62,658.00 .00 .00 42,179.99 20,478.01 67 100,107.95 Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 07 - Administrator .00 .00 .00 .00 .00 1,087.69 (1,087.69) +++ .00 Department 08 - District Attorney .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 09 - Child Support .00 .00 .00 .00 .00 .00 .00 +++ .00 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 7 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 430 - Capital Projects Fund EXPENSE Department 10 - County Clerk 11,000.00 .00 11,000.00 .00 .00 10,816.10 183.90 98 .00 Department 11 - Elections .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 12 - Treasurer .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House 412,552.00 783,748.00 1,196,300.00 138,157.00 .00 192,632.60 1,003,667.40 16 126,655.14 Department 15 - Register of Deeds .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 17 - Sheriff 53,390.00 .00 53,390.00 .00 .00 17,777.67 35,612.33 33 25,700.40 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ 10,330.44 Department 19 - Veteran's Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++ 6,453.01 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 23,501.00 .00 23,501.00 12,116.60 .00 12,116.60 11,384.40 52 14,477.58 Department 25 - UW Extension 600.00 .00 600.00 .00 .00 .00 600.00 0 .00 Department 26 - Zoning 16,125.00 .00 16,125.00 .00 .00 23.75 16,101.25 0 941.27 Department 27 - Board of Adjustment .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 28 - Land Conservation 479,043.00 .00 479,043.00 .00 .00 70,731.44 408,311.56 15 .00 Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 30 - Wildlife Abatement .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services 812,000.00 100,000.00 912,000.00 2,602.66 .00 454,836.88 457,163.12 50 69,928.71 Department 34 - Forestry 198,501.00 328,774.00 527,275.00 190,867.95 .00 426,720.82 100,554.18 81 1,750,563.35 Department 52 - AMSO 53,512.00 74,000.00 127,512.00 .00 .00 22,392.07 105,119.93 18 271,267.77 Department 53 - Family Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 54 - Economic Support 2,000.00 .00 2,000.00 .00 .00 14,750.00 (12,750.00) 738 .00 Department 55 - Aging and Disabilities .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 57 - DHS BHP 1.00 .00 1.00 .00 .00 .00 1.00 0 .00 Department 67 - Northern Lights Buildings/Ground 400,000.00 .00 400,000.00 69,098.75 .00 320,423.84 79,576.16 80 146,811.47 Department 70 - Capital Projects 116,880.00 220,000.00 336,880.00 224,332.37 .00 265,849.69 71,030.31 79 215,778.42 Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $3,824,013.00 $2,107,522.00 $5,931,535.00 $637,175.33 $0.00 $1,867,945.12 $4,063,589.88 31% $2,754,015.51 Fund 430 - Capital Projects Fund Totals REVENUE TOTALS 3,824,013.00 2,144,272.00 5,968,285.00 50,778.14 .00 3,282,792.74 2,685,492.26 55% 2,352,778.56 EXPENSE TOTALS 3,824,013.00 2,107,522.00 5,931,535.00 637,175.33 .00 1,867,945.12 4,063,589.88 31% 2,754,015.51 Fund 430 - Capital Projects Fund Totals $0.00 $36,750.00 $36,750.00 ($586,397.19) $0.00 $1,414,847.62 ($1,378,097.62) ($401,236.95) Fund 710 - Highway REVENUE Department 71 - Highway Dept 12,392,158.00 .00 12,392,158.00 534,334.78 .00 8,611,612.84 3,780,545.16 69 7,496,610.09 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 8 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 710 - Highway REVENUE TOTALS $12,392,158.00 $0.00 $12,392,158.00 $534,334.78 $0.00 $8,611,612.84 $3,780,545.16 69% $7,496,610.09 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 71 - Highway Dept 12,392,158.00 (420,673.00) 11,971,485.00 4,587,342.09 .00 7,417,966.92 4,553,518.08 62 3,523,972.05 EXPENSE TOTALS $12,392,158.00 ($420,673.00) $11,971,485.00 $4,587,342.09 $0.00 $7,417,966.92 $4,553,518.08 62% $3,523,972.05 Fund 710 - Highway Totals REVENUE TOTALS 12,392,158.00 .00 12,392,158.00 534,334.78 .00 8,611,612.84 3,780,545.16 69% 7,496,610.09 EXPENSE TOTALS 12,392,158.00 (420,673.00) 11,971,485.00 4,587,342.09 .00 7,417,966.92 4,553,518.08 62% 3,523,972.05 Fund 710 - Highway Totals $0.00 $420,673.00 $420,673.00 ($4,053,007.31) $0.00 $1,193,645.92 ($772,972.92) $3,972,638.04 Fund 720 - County Motor Pool REVENUE Department 72 - County Motor Pool 348,482.00 .00 348,482.00 .00 .00 265,974.15 82,507.85 76 148,052.21 REVENUE TOTALS $348,482.00 $0.00 $348,482.00 $0.00 $0.00 $265,974.15 $82,507.85 76% $148,052.21 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 72 - County Motor Pool 348,482.00 .00 348,482.00 2,155.10 .00 140,302.41 208,179.59 40 141,182.82 EXPENSE TOTALS $348,482.00 $0.00 $348,482.00 $2,155.10 $0.00 $140,302.41 $208,179.59 40% $141,182.82 Fund 720 - County Motor Pool Totals REVENUE TOTALS 348,482.00 .00 348,482.00 .00 .00 265,974.15 82,507.85 76% 148,052.21 EXPENSE TOTALS 348,482.00 .00 348,482.00 2,155.10 .00 140,302.41 208,179.59 40% 141,182.82 Fund 720 - County Motor Pool Totals $0.00 $0.00 $0.00 ($2,155.10) $0.00 $125,671.74 ($125,671.74) $6,869.39 Fund 730 - Copy Machine REVENUE Department 73 - Copy Machines 18,000.00 .00 18,000.00 .00 .00 6,275.52 11,724.48 35 10,792.35 REVENUE TOTALS $18,000.00 $0.00 $18,000.00 $0.00 $0.00 $6,275.52 $11,724.48 35% $10,792.35 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 73 - Copy Machines 18,000.00 .00 18,000.00 389.88 .00 5,533.76 12,466.24 31 9,794.04 EXPENSE TOTALS $18,000.00 $0.00 $18,000.00 $389.88 $0.00 $5,533.76 $12,466.24 31% $9,794.04 Fund 730 - Copy Machine Totals REVENUE TOTALS 18,000.00 .00 18,000.00 .00 .00 6,275.52 11,724.48 35% 10,792.35 EXPENSE TOTALS 18,000.00 .00 18,000.00 389.88 .00 5,533.76 12,466.24 31% 9,794.04 Fund 730 - Copy Machine Totals $0.00 $0.00 $0.00 ($389.88) $0.00 $741.76 ($741.76) $998.31 Fund 760 - Sheriff's Squad Car Fund REVENUE Department 76 - Squad Cars 445,000.00 .00 445,000.00 .00 .00 278,202.40 166,797.60 63 193,357.92 REVENUE TOTALS $445,000.00 $0.00 $445,000.00 $0.00 $0.00 $278,202.40 $166,797.60 63% $193,357.92 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 9 of 10 Financial Report Through 07/31/2026 Through 07/31/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 760 - Sheriff's Squad Car Fund EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 76 - Squad Cars 445,000.00 .00 445,000.00 13,074.28 .00 220,536.69 224,463.31 50 200,914.71 EXPENSE TOTALS $445,000.00 $0.00 $445,000.00 $13,074.28 $0.00 $220,536.69 $224,463.31 50% $200,914.71 Fund 760 - Sheriff's Squad Car Fund Totals REVENUE TOTALS 445,000.00 .00 445,000.00 .00 .00 278,202.40 166,797.60 63% 193,357.92 EXPENSE TOTALS 445,000.00 .00 445,000.00 13,074.28 .00 220,536.69 224,463.31 50% 200,914.71 Fund 760 - Sheriff's Squad Car Fund Totals $0.00 $0.00 $0.00 ($13,074.28) $0.00 $57,665.71 ($57,665.71) ($7,556.79) Fund 810 - Dog License Fund REVENUE Department 81 - Dog License 12,500.00 .00 12,500.00 31.30 .00 8,747.65 3,752.35 70 8,761.05 REVENUE TOTALS $12,500.00 $0.00 $12,500.00 $31.30 $0.00 $8,747.65 $3,752.35 70% $8,761.05 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 81 - Dog License 12,500.00 .00 12,500.00 .00 .00 1,132.00 11,368.00 9 5,740.00 EXPENSE TOTALS $12,500.00 $0.00 $12,500.00 $0.00 $0.00 $1,132.00 $11,368.00 9% $5,740.00 Fund 810 - Dog License Fund Totals REVENUE TOTALS 12,500.00 .00 12,500.00 31.30 .00 8,747.65 3,752.35 70% 8,761.05 EXPENSE TOTALS 12,500.00 .00 12,500.00 .00 .00 1,132.00 11,368.00 9% 5,740.00 Fund 810 - Dog License Fund Totals $0.00 $0.00 $0.00 $31.30 $0.00 $7,615.65 ($7,615.65) $3,021.05 Grand Totals REVENUE TOTALS 52,337,510.00 2,941,374.00 55,278,884.00 2,709,395.98 .00 33,682,766.76 21,596,117.24 61% 30,126,961.65 EXPENSE TOTALS 52,227,510.00 2,383,951.00 54,611,461.00 7,688,241.39 .00 29,547,831.47 25,063,629.53 54% 24,043,484.82 Grand Totals $110,000.00 $557,423.00 $667,423.00 ($4,978,845.41) $0.00 $4,134,935.29 ($3,467,512.29) $6,083,476.83 Run by Erin Tibbits on 08/04/2026 03:59:53 PM Page 10 of 10 Beginning Balance Account 1/1/2026 January February March April May June July August September October November December Office $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 Old National Checking $949,723.29 $1,239,753.10 $1,181,176.72 $1,851,586.73 $2,048,716.25 $521,942.33 $779,071.12 $1,730,847.58 Old National Money Market $10,749,267.28 $3,286,980.47 $11,566,298.28 $9,080,421.54 $7,358,384.01 $4,882,758.46 $4,902,983.16 $10,416,542.56 HRA/Flex Benefits $573,620.00 $682,071.66 $665,533.77 $633,106.28 $601,971.47 $586,663.50 $546,408.66 $541,627.32 Tax CC $543.92 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 Co Rehab Fund $6,248.29 $6,274.85 $6,284.12 $546.83 $554.00 $554.75 $0.00 $0.00 Jail Assessment $43,820.30 $45,215.48 $46,220.65 $47,229.51 $48,708.77 $50,242.58 $51,285.52 $52,405.79 DOT 85.21 $94,905.87 $95,053.56 $95,194.03 $95,321.09 $95,457.36 $95,587.60 $95,722.36 $95,852.96 DHS CCOP Risk Reserve $6,062.62 $6,065.09 $6,067.41 $6,069.50 $6,071.64 $6,073.64 $6,075.70 $6,077.70 LGIP $6,606,490.40 $6,627,957.68 $6,648,796.38 $12,667,625.21 $12,702,442.67 $12,740,940.98 $12,780,185.23 $12,818,717.60 OTHER INVESTMENTS $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $12,000,000.00 $12,000,000.00 $12,000,000.00 NL Debt Service Fund 380 $7,197.98 $444,987.18 $445,227.40 $445,821.69 $446,459.03 $8,690.67 $9,261.16 $9,273.80 NL Collateral Pledge (250K) $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 NL Collateral Pledge (75K) $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 Opioid Funds $169,336.71 $167,545.43 $167,663.38 $165,675.89 $164,936.30 $160,530.15 $159,360.55 $189,665.36 Ending Monthly Balance $27,533,248.66$20,927,937.50$29,154,495.14$33,319,437.27$31,799,734.50$31,380,017.66$31,656,386.46$38,187,043.67 $0.00 $0.00 $0.00 $0.00 $0.00 2025 $20,270,777.12 $27,522,191.79 $27,605,758.64 $27,060,082.19 $26,462,236.13 $27,238,669.83 $36,698,891.78 $24,824,350.92 $26,163,262.51 $30,753,709.07 $28,442,421.21 $27,533,248.66 Less $6,550,000 Bonding $24,203,709.07 $21,892,421.21 $20,983,248.66 2024 Balances $22,244,583.71$28,781,315.66$30,286,635.78$28,626,241.91$27,018,356.72$27,104,309.58$36,806,788.69$26,814,417.64$24,951,242.23$28,089,409.36$26,421,285.69$24,634,763.72 Less $3,667,000 Bonding $24,422,409.36$22,754,285.69$20,967,763.72 2023 Balances $24,515,929.33$29,482,728.94$30,230,414.50$29,255,208.11$28,120,741.10$24,462,732.65$33,658,355.09$24,714,150.74$24,307,887.12$24,171,054.05$27,081,989.45$25,266,708.16 Less $3,000,000 Bonding $24,081,989.45$22,266,708.16 2022 Balances $22,310,705.30$28,659,659.41$29,319,256.37$28,447,678.79$28,642,012.44$31,186,512.57$37,416,622.59$27,172,569.77$26,352,070.24$29,469,935.19$29,202,664.53$27,016,138.62 Less $2,500,000 Bonding $26,969,935.19$26,702,664.53$24,516,138.62 2021 Balances $19,104,055.75$23,981,112.94$25,737,385.39$25,376,587.35$26,564,234.67$26,751,199.48$34,957,004.23$25,798,555.65$25,307,854.40$26,107,310.73$25,443,149.62$23,315,364.37 Less $1,650,000 Bonding $24,457,310.73$23,793,149.62$21,665,364.37 $500,000.00 Loan to NL $274,763.34 $266,463.00 $258,144.61 $249,808.12 $241,453.50 $233,080.71 $224,689.71 $216,280.46 (new April 2023) Totals $274,763.34 $266,463.00 $258,144.61 $249,808.12 $241,453.50 $233,080.71 $224,689.71 $216,280.46 $0.00 $0.00 $0.00 $0.00 $0.00 County Loans (Short Term Loans) -$6,550,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 -$6,550,000.00-$6,550,000.00-$6,550,000.00 TREASURER'S REPORT 2026 End of Month Account Balances 2026 Notes / Agreements - (Principal Balance)