Forestry & Parks Committee Agenda

Forestry & Parks Department 117 East Fifth Street - P.O. Box 445 - Washburn, WI 54891 Phone: 715-373-6114 - Fax: 715-373-0114 forestry@bayfieldcounty.wi.gov August 4, 2026 Bayfield County Forestry and Parks Committee Meeting Agenda Amended to include item 9 Fred Strand, Chair Steve Sandstrom, Vice-Chair Sue Rosa Larry Fickbohm Jeff Olsen The Bayfield County Forestry and Parks Committee will meet on Monday, August 10, 2026 at 6:00 p.m. in the County Board Room of the Courthouse in Washburn, Wisconsin. This meeting will be held in- person. The agenda for this meeting is as follows: 1. Call to Order. 2. Public Comment – Limited to 3 minutes per person. 15 minutes total. 3. Approval of the July 13, 2026 Meeting Minutes. 4. Presentation: Recreation Partner Annual Report. Ashwabay Alliance. Discussion regarding the presentation. 5. 2027 Forestry and Parks Department Budget. Discussion and possible action regarding the budget. 6. 2027 Position Change Requests. Discussion and possible action regarding requests to modify numerous positions within the Forestry and Parks Department. 7. County Forest Sustainable Forestry Grant Application. Discussion and possible action regarding an application to the Wisconsin DNR County Forest Sustainable Forestry Grant. 8. Ten-Year Temporary Access Permit Renewal Requests. Discussion and possible action regarding requests to renew a ten-year temporary access permit. a. Emma Lang. 9. Log-A-Load Timber Sale Revision. Discussion and possible action regarding a change to the previously approved Log-a-Load for Kids timber sale. January 20, 2021 Bayfield County Forestry & Parks Committee August 10, 2026 Meeting Agenda Page 2 of 2 10. Monthly Reports. Discussion of general activities, events, issues and accomplishments. Possible action on the report(s) only. a) Forestry (all updates): a. 2026 Budget. b. Carbon Project. c. Land Acquisition Projects. i. Big Rock. ii. Maxwell. d. Certification Audit. e. NRB Appointment. f. WCFA Board Member Update. b) Campgrounds and Day Use Parks (update). c) Trails and Recreation (all updates): a. Motorized Trails. i. Trestle Bridge Repair RFP. b. Non-Motorized Trails. c. Yurts. d. Events. 11. Committee Members Discussion. Discussion regarding matters of the Forestry and Parks Department. 12. Joseph LeBouton, DNR Representative, Comments. Any person wishing to attend who, because of a disability, requires special accommodations, should contact the Forestry and Parks Department office at 715-373-6114 at least 24 hours before the scheduled meeting time, so appropriate arrangements can be made. Cc: Bayfield County Forestry & Parks Committee Members Mark Guenther, DNR Team Leader Joseph LeBouton, DNR Liaison Mark Abeles-Allison, County Administrator The Daily Press 1 Forestry and Parks Committee Report August 2026 4. Presentation: Rec Partner Annual Accomplishment Report. Ashwabay Alliance. Representatives from the Ashwabay Alliance will present recent accomplishments and future goals. 5. 2027 Budget. Attached is the final draft of the 2027 Forestry and Parks Dept budget. Also attached is the budget narrative (due to Mark on Aug 13). Only a few minor changes since the presentation in July. The biggest tweak was an additional $100k transfer from the carbon fund to address the anticipated shortfall in stumpage revenue. That full transfer is expected to total around $900k. This is actually a 2026 budget item, as we’re still projecting a $1.0 million shortfall in timber sale returns this year. But should be able to make up some of that with decreased spending and stronger returns in other accounts. I’m hoping for a 50/50 split between FCOR and CCOR, but budgeted it as a 60/40 split. Depending on the amount actually transferred in 2026, the remaining available balance will influence the 2027 and 2028 budgets (though we are still confident that additional carbon sales will be completed within the next year). For the 2027 budget, $47k was added to the operating revenue and expense accounts to address additional funds needed to complete the snowmobile trestle repair project, if awarded. These are offsetting. And the reforestation account was lowered by a few thousand to address some projects being grant funded. Otherwise, the biggest changes were to the 270 (carbon) account. There, the rec grant was increased to $120k (from $80k) to consider natural resource education requests, $20k was included to kickstart a county forest wildlife action plan and $10k was added for access management (road) projects. A total of roughly $585k is being budgeted from the FCOR, which is about 41% of the net available balance (working with an internal cap of no more than a 45% total allocation in 2027). I’d like to spend a little more time talking about goals of the carbon account during the meeting. There will be no change in capital projects requests. Since we have directed all capital and improvement projects to the carbon account, we are able to eliminate the need to request capital funds. This is the first time that forestry has not requested capital funds in the budget. We generally average between $150k-$250k/yr in capital project requests (not including land acquisition projects). And many grant matches and other projects are also being directed to the carbon account (much of which would have been included in the operating budget). These are examples of how previous carbon returns are helping reduce the impact/burden on the general fund. When combining the transfer from carbon to address the stumpage revenue shortfall in 2026, the amount already included in the 2026 budget, the amount earmarked to address the stumpage revenue decrease in the 2027 budget, and the amount dedicated to projects in 2027, carbon funds (FCOR) are providing a significant level of support to the 2026 and 2027 budgets, by a total of over $1.5 million. Otherwise, there is no significant change from the budget presentation in July. Total budgeted revenue is $5.034 million. An increase of about $435k when compared to this year. The increase is primarily a result of the trestle repair grant (about $280k) and an increase in transfers from other existing funds. Total budgeted expense is about $2.938 million. An increase of $395k. The primary reasons for the increase are offsetting expenses for the trestle repair grant and personnel costs. 2 Budgeted net deposit to the general fund in 2027 is $2.096 million. This is an increase of about $40k when compared to 2026. We were still able to see a slight increase in net deposit, even though timber sale returns were reduced by nearly $520k. That is because $600k in carbon funds will be transferred to replace the decrease in stumpage revenue. If timber sale revenue returns to normal and exceeds the budget, then less carbon revenue will be transferred. If the carbon account is being used to insulate the timber sale program, then I would also recommend that future surplus stumpage revenue be used to replenish at least some of the carbon money assigned to address the shortfall. 6. 2027 Position Change Requests. Below is a recap of what was shared during the July meeting. There has been no change to this request since that meeting. Also included is the updated position description for the Inventory and Analysis Forester, as well as the Assistant Administrator. It’s been 10 years since those pds were updated, so this was good timing. The Rec Coordinator pd is current. Also, if, for whatever reason, the request for a second Assistant position is not approved, a few duties listed in the updated pd would be removed. If the second Assistant is approved, the goal is to manage one pd and then tailor that internally to reflect the primary responsibilities of each position. Attached is a summary of my internal regional wage analysis for the Department. The summary reflects the max wage potential for each position (not the current wage for each position within the Department). Wage comps were collected from the following public agencies: Comps were pulled from the following entities: Wisconsin County Forest Programs (targeting programs with at least 70,000 acres): Bayfield; Douglas; Iron; Sawyer; Clark; Jackson; Langlade; Marinette; Washburn; Burnett; Lincoln; Oneida; Price; and Rusk. Eau Claire, Marathon and Chippewa were also included, primarily because of their larger rec programs. Minnesota County Forest Programs (also targeting programs with at least 70,000 acres): St. Louis; Lake; Koochiching; Itasca; Hubbard; Crow Wing; Clearwater; Cass; Carlton; Beltrami; Becker; and Aitkin. Lake of the Woods, Pine, Cook and Washington were also included because of their larger rec programs. Department of Natural Resources: Wisconsin DNR; Minnesota DNR; and Michigan DNR. Federal Agencies: Forest Service and Parks Service. Municipalities (for rec comps): Superior; Steven’s Point; Ashland; Eau Claire; Green Bay; Appleton; Marshfield; LaCrosse; Sheboygan; Fond du Lac; Manitowoc; Wisconsin Rapids; Outagamie; Duluth; Hibbing; St. Cloud; Traverse City (note: I didn’t end up using these comps for the rec analysis. But, if including, the comps would actually be higher than what’s listed in the table). The primary focus when reviewing each comp was finding the max regional pay rate for each position (max step), that was readily attainable through the natural annual progression within the established step system for each entity. The average max pay potential of all comps was then compared to the current max pay potential for each position within the Department. This was used to determine an accurate grade placement within the current Bayfield County wage scale. The figures in the attached summary table do not reflect the current grade placement for each position 3 within the Department. It does highlight what the max pay potential would be if a position were at the max step (ex. step 13 for Bayfield County). Since the market wage values were a collective average and the county step system is built to be 2.5% above the market average, 2.5% was added to the market figures to establish an accurate comparison. Three positions within the Department fell well below the market average: Recreation Coordinator; Inventory and Analysis Forester; and Assistant Administrator. The primary reason I conducted an internal wage analysis was because I was confident that these three positions were undervalued. The regional analysis confirmed that. I already knew the Rec Coordinator was undervalued, because I had conducted a mini analysis when requesting that position two years ago and had recommended it be positioned one grade higher than current placement. As a result of this extensive internal regional analysis, I’m recommending that all three positions listed above, that are currently well below the market average, be increased by one full grade on the County wage scale. Even with a one full grade wage increase, the Rec Coordinator and Inventory and Analysis Forester would still be below the market average. Also attached are the position analysis forms for each requested change, which include rationale and budget impacts. It should also be clarified that the wage increase is being requested because of the regional market analysis, not due to changes in position duties or requirements. In addition, as part of the internal program review, I’m requesting that one of the current four Forester positions be reclassified as a 2nd Assistant Administrator. This second Assistant position will effectively serve as the lead forest management program coordinator and assume additional responsibilities associated with annual workplan development and administration; budget development; accomplishment tracking and reporting; grant writing and administration; lead barrens program management; lead wildlife project manager; lead on the access management program and similar tasks. The second Assistant position would also retain some basic core forester responsibilities, like timber sale establishment, forest inventory, and reforestation activities. Mike Amman is being recommended for the second Assistant position. He has been a forester with Bayfield County for over 23 years, is already performing many of the duties described above, and is one of the most progressive, well respected and forward thinking professionals in the field. The then vacant 4th Forester position would not be refilled, so there would be no change in total FTEs within the Department. Moving forward, we’d operate with 3 Foresters and 2 Assistant Administrators. The 2nd Assistant Administrator position would also provide another avenue for promotion within the Forester group, which will positively impact retention. The total cost of all positional moves described above is expected to be around $10,000. Half of the Rec Coordinator’s salary is already covered through the carbon account, so half of the increase would be as well. However, I propose that all increases in expenses associated with these four position changes be covered temporarily from the carbon account in 2027 and 2028. After that, the added expenses will be covered through program revenue, per normal. I would also be willing to temporarily freeze my annual step increase in 2027. 4 7. County Forest Sustainable Forestry Grant Application. The first round of applications is due this month. We can carry two active grants at any one time. Currently, we only have one active grant (Ounce River bridge), but that will be completed this fall. For this application, we are proposing assistance with reforesting failed jack pine seeded sites. This is something we’ve been tracking closely over the last 5+ years. With the delayed germination in jack pine seed, we wanted to make sure enough time was given to see if some of these stands would respond. Unfortunately, many did not reach the minimum stocking density required to meet satisfactory thresholds (which is about 60% stocking). The goal will now be to carve out the failed areas, re-prep (mechanically) and then plant (and bud cap) containerized jack pine. In total, just under 900 acres will be treated. This will likely be a three year treatment program, as we don’t have the resources to address it all at once. We can request up to $90k from the sustainable forestry grant for failed reforestation activities. If awarded, the grant would cover site prep, trees, planting and bud capping. The total cost of replanting all 900 acres (including bud capping, if needed) will likely exceed $200k. Fortunately, the cost to seed was fairly minimal and the DNR is helping with some of the site prep (fireplowing). We also have a substantial balance in the non-lapsing reforestation account. Which will be used in the future (likely starting in 2028) to address this project. 8. Ten-Year Temporary Access Permit Renewal Requests. Emma Lang. Previously approved 10 year access permit. Standard rates apply for all access permit renewal requests: $60/quarter mile of county land crossed, plus our time and mileage to inspect. Attached is a map of the request. I recommend approval. 9. Log-A-Load Timber Sale Revision. This sale was approved during a previous meeting. However, after closer inspection from the contractor, they do not feel the current location will be suitable to host that many people. Attached is an alternative location. It’s part of a stand that is already been set up for sale this fall. Values and volumes will be nearly identical, but this site will better accommodate the volume of people coming to see it. The recommendation is to terminate the existing log-a-load contract and approve a new one, with this new location, under the same terms as the previous. 10. Monthly Reports. a. Forestry: a) 2026 Budget. July was a little better than June. We generated just over $292k last month. Which is about 35% below the three year average for July (but only 17% lower than last July). And already a good start to August, with nearly $110k received this week. Total stumpage returns are roughly $1.67 million to date. At the seven month mark, we are still projecting a $1.0 million shortfall this year. This would be about 28% under budget and 33% below the three year average. There is still a chance we see some correction over the next few months, but we should be prepared for a sizeable deficit in stumpage returns this year. Fortunately, we have carbon funds available to address the stumpage revenue shortfall and won’t feel that impact in this budget. When stumpage revenue returns to normal (hopefully next year), which usually involves a level of surplus, I’d recommend some of that overage be returned to the carbon account to replenish those reserves (especially if the FCOR will also be serving as a stumpage revenue risk account in the future). b) Carbon Project. Nothing new to report. 5 c) Land Acquisition Projects. • Big Rock. Nothing new to report. • Maxwell. This acquisition successfully closed on July 30. Still working with Coastal on the grant. d) Certification Audit. This is audit week! Representatives from both programs, FSC and SFI, will be in NW WI this week. The opening meeting is Monday afternoon. Douglas County is audited on Tuesday. Iron and Ashland are audited on Wednesday. We go on Thursday. Then there is a summary/recap meeting on Friday morning. Will be a busy week, but looking forward to it. e) WCFA Board Member Update. Jeff will have an update, if any, during the meeting. b. Parks and Recreation. Trestle Repair Project: we had two bidders on this project. Attached is the bid summary. The repair contract was offered to the low bidder, E80 Plus. However, their total bid was higher than the grant award. The DNR grant award was just under $240k. Total project cost (based on the low bid, including consulting fees), will be around $285k. We’ve requested an increase in funding from the DNR, but won’t know the result until the end of August. Fortunately, the project was bid in phases. The most critical repair is the west abutment. We have enough grant funding to complete that repair. Repairs to the eastern piers are less critical but should be completed soon (within the next 5 years). If we receive the extra funds, both repairs will be completed by E80 per this contract. If we don’t receive funding, E80 will just complete the west abutment and we’ll explore other options for the east side. Which could include applying for a separate DNR grant next year and/or working with Highway to complete it internally. The trestle can be re-opened once the west abutment repairs are completed. Below are a few items of note from Sara (Lindley had a bunch of items in the last weekly report): - 3 Forestry and Parks Staff and 4 Sheriff’s Office staff did a forestry and parks field trip on July 9 to show some “troubled” areas in the County Forest and talk about plans for future enforcement. - Rec Staff have been working with Auxilium North to review and award bids for the 18 Mile Creek Trestle repair project. - Working on permits for recreation/parks projects throughout the county: Atkins Lake and Long Lake (Iron River) Boat Launch. - Virtually attended the International Joint Commission Great Lakes Water Quality Board Meeting on July 22. - Visited several potential land acquisition or lake access projects (Pigeon Lake, Pine Lake, Maxwell Forest, etc.). - Helped with the preparation and attended the County Forest audit on August 6. - Attended the NoTRAC meeting in Spooner on July 30. - Working with Caleb on the Cable SMA timber harvest, scheduled for fall of 2026 or Spring of 2027. Caleb and Sara met with stakeholders at the site to review the sale, explain measures to reduce impact on recreational trails, and answer questions. - Attended the NWRPC Bayfield County Bike and Ped Planning meeting on July 21 at the Hwy Dept, reviewing community input from public meetings that were held the last week in June in Drummond and Washburn. 6 c. Yurt Updates: Below are the current occupancy rates: d. Events: a few regularly occurring events have been approved over the last month. Yurt June July Aug. Sept. Avg. Terra Cotta 77% 74% 81% 60% 73% Evergreen 70% 84% 68% 47% 67% Cable 40% 35% 23% 27% 31% Avg. 62% 64% 57% 45% 57% BAYFIELD COUNTY FORESTRY & PARKS DEPARTMENT COMMITTEE MEETING July 13, 2026 County Board Room Members Present: Fred Strand; Steve Sandstrom; Larry Fickbohm; Jeff Olsen; Sue Rosa Staff in Attendance: Jason Bodine, Administrator; Deanna Regan, Office Manager Others in Attendance: Joseph LeBouton, WI DNR 1. Call to Order of Forestry and Parks Committee Meeting. This meeting was called to order at 6:01 PM. 2. Public Comment: None. Public comment closed at 6:01 PM. 3. Approval of the June 8th Meeting Minutes. MOTION: (Olsen, Fickbohm) Approve minutes and place on file. All: Yes. Carried. 4. Presentation: Internal Wage Analysis and Recommendations. Discussion regarding presentation. Committee recommends making this an action item for next month’s meeting and presenting to personnel committee and subsequently the executive committee. 5. 2027 Forestry and Parks Department Budget. Discussion regarding the draft budget. Two major impacts to the 2027 budget will be addressing the shortfall in 2026 timber sale returns and kickstarting various initiatives in the Carbon account (FCOR). Will be action item for next month. Committee recommends making this an action item for next month’s meeting. 6. Ten-Year Temporary Access Permit Renewal Requests. Both Sullivan and Wick requests are renewals, though the permit for Sullivan is for land recently purchased that was previously permitted and up for renewal. Standard rates apply: $60/quarter mile of county land crossed, plus our time and mileage to inspect. Bodine recommends approval. MOTION: (Fickbohm, Olsen) Approve both access permit renewals. All: Yes. Carried. 7. Monthly Reports. a) Forestry: a. 2026 Budget. Stumpage revenue continues to limp along this year. A total of just over $270k was received in June; about 40% lower than June’s 3-year average, but in line with the amount received last year. To date, roughly $1.2 million has been received. This is also about 40% below the 3-year average for this time of year and about 35% under budget. I’m estimating a $1.0 million deficit in stumpage revenue this year. Some of the deficit will be offset by increases in revenue elsewhere, as well as a decrease in some spending. b. Carbon Project. Nothing new to report. c. Land Acquisition Projects. i. Big Rock. Closing date is still October 30. Still anticipating a Coastal grant award that will cover about 50% of the total costs. Hoping to know the status of that grant in September. ii. Maxwell. The budget amendment was approved during the last board meeting. Closing is expected to occur on July 30. iii. Stewardship. Nothing new to report. Still need to close-out this grant. d. Certification Audit. The audit is about a month away (Aug 6). The route has been selected. Anticipating a short time in the office and then the rest of that day will be in the field. A total of 7 field stops will be included in the audit. A pre-audit meeting will be held the week before, up in the boardroom. Kudos to the entire team for putting together everything needed to conduct this audit. e. WCFA Board Member Update. WCFA is working on strategic planning and fall elections. b) Parks and Recreation. There were 2 contractors at the mandatory pre-bid meetings for the trestle repair project, and we received bids from both. After a preliminary review of each bid, the lowest bidder is about $40k over budget (over the awarded DNR grant). We’ll need to explore options Bayfield County Forestry & Parks Committee July 13, 2026 Meeting Minutes Page 2 of 2 before officially awarding a contract, which will include asking the DNR for more grant funds to complete the project. c) Yurts. Average yurt occupancy looks to be slightly lower in July than in June. d) Events. Numerous regularly occurring events have been approved over the last month. Receive reports as presented and place on file. 8. Committee Members Discussion. Brief discussion ensued. 9. Joseph LeBouton, DNR Representative, Comments: Construction project is active with a crew tearing down old buildings, clearing the site but keeping the original ranger station footprint. The next Forestry and Parks Committee meeting has been scheduled for Monday, August 10th, at 6:00 PM. Meeting adjourned at 7:11 PM. Submitted by, Deanna Regan 1 BAYFIELD COUNTY FORESTRY AND PARKS DEPARTMENT 2027 BUDGET NARRATIVE BUDGET SUMMARY AND HIGHLIGHTS: The proposed operating budget for the Forestry and Parks Department is as follows: • Revenue: $5,034,303, an increase of roughly 9.5% when compared to 2026; • Expense: $2,938,304, an increase of roughly 15.5% when compared to 2026; • Net Levy Contribution: $2,095,999, an increase of roughly 2% when compared to the 2026 adopted budget (not including capital or carbon accounts). Timber revenue remains the primary economic driver of the Forestry and Parks Department budget, comprising over 80% of total revenue across all programs. However, unpredictable timber markets and lower stumpage prices are expected to persist through 2027. This will continue to have a strong influence on future returns. As a result, and as a response to the shortfall in 2026, the budget for timber revenue was reduced and remains conservative. Revenues: Forest Management Program Table 1 highlights the revenues received from the sale of wood (stumpage). Historically, nearly all annual revenues received were generated from the management of the County Forest, primarily through stumpage returns. Over the past decade+, the Forestry Department has been assigned primary management responsibilities of both the county parks (added in 2011) and recreation/trails programs (added in 2013), which also added some diversity to the revenue budget. Sale of wood revenue comprises about 90% of the forest management program budget. Due to the continued volatile nature of the timber markets, lower stumpage rates, unpredictable seasonal operating conditions and associated contractor activity, and a response to the significant shortfall in 2026 returns, the budget for stumpage revenue was decreased in 2027, by about 14%. The Table 1: Bayfield County Forest Sale of Wood Revenues1 Calendar Revenues Revenues Year Budget Actual 2022 $3,115,000 $4,679,087 $1,564,087 2023 $3,275,000 $3,542,059 $267,059 2024 $3,387,200 $4,928,929 $1,541,729 2025 $3,500,000 $3,431,658 -$68,342 2026 $3,716,666 $2,766,666 -$950,000 2027 $3,200,000 $3,200,000 $0 Average $3,365,644 $3,758,067 $392,422 Avg (3 yr.) $3,472,222 $3,132,775 -$339,447 1 2022-2025 actual; 2026 estimated; 2027 budgeted. Difference 2 expectation is that timber sale activity will return to normal in 2027, but any combination of the factors listed above could influence future sales, as well as harvesting activity on existing contracts, and increase the risk of underperformance. Table 2 summarizes total anticipated revenue across the forest management program. The total 2027 revenue budget for the forest management program is nearly $4.109 million. This is an increase of over 4% when compared to the adopted 2026 budget. Of note in the 2027 budget is the transfer of $600,000 in carbon funds to address the decrease in stumpage revenue. If harvesting activity returns to normal in 2027, then it’s likely that most of or all the carbon revenue transfer will not be required. Revenues: Parks and Recreation Program Table 3 summarizes returns across all park and recreation programs. The significant increase in revenue for the motorized trails program is primarily related to a snowmobile trail trestle repair project. This project is 100% grant funded at nearly $290,000 and includes offsetting expenses. Otherwise, the 2027 revenue budget for the parks and recreation program is comparable to 2026. Table 2: Forest Management Program Revenues per Account Type1 Year Sale of Wood 2 Grants Road Aid Permits Leases Other3 Total 2022 $4,679,087 $107,155 $13,327 $1,215 $60,789 $41,098 $4,902,671 2023 $3,542,059 $145,339 $13,327 $2,345 $11,989 $111,619 $3,826,679 2024 $4,928,929 $138,753 $13,228 $1,950 $29,151 $22,037 $5,134,048 2025 $3,431,658 $140,774 $13,016 $715 $22,733 $73,155 $3,682,051 2026 $2,766,666 $148,253 $13,273 $1,000 $17,403 $991,097 $3,937,692 2027 $3,200,000 $170,500 $13,273 $1,000 $17,500 $706,350 $4,108,623 Average $3,758,067 $141,796 $13,241 $1,371 $26,594 $324,226 $4,265,294 Avg (3 yr.) $3,132,775 $153,176 $13,187 $905 $19,212 $590,201 $3,909,455 1 2022-2025 actual; 2026 estimated; 2027 adopted budget. 2 Includes revenue from county owned land not part of the county forest. 3 Includes donations, equipment and land sales, general fund transfers, sale of fixed assets, sand and gravel, etc. 3 2026 includes a $900k revenue transfer & 2027 includes a $600k revenue transfer from the carbon account. Table 3: Parks and Recreation Program Revenue1 Calendar Year 2022 $377,186 $144,535 $51,269 $29,742 $602,732 2023 $422,782 $135,612 $41,948 $54,165 $654,506 2024 $237,746 $135,508 $44,622 $0 $417,876 2025 $314,287 $137,414 $39,194 $0 $490,896 2026 $572,740 $140,000 $40,000 $18,259 $770,999 2027 $717,930 $142,500 $37,500 $27,750 $925,680 Average $440,445 $139,261 $42,422 $21,653 $643,782 Avg (3 yr.) $534,986 $139,971 $38,898 $15,336 $729,192 1 2022-2025 actual; 2026 estimated; 2027 budgeted. 2 Includes grants. Motorized Trails Campgrounds Yurts Other Recreation2 Total 3 For reference, the Parks and Recreation program includes the management of three campgrounds: Twin Bear, Delta Lake and Big Rock; numerous day use parks, including Atkins Lake, Siskiwit Falls, Fire Hill and Jolly/Pike’s Creek; three rustic yurts; over 460 miles of state funded snowmobile trail, 158 miles of ATV/UTV trail and 174 miles of winter ATV/UTV trails; and various other rec areas, including Lost Creek Falls, numerous lake access sites, as well as many other designated rec opportunities provided via agreements with external partners (like cross-country skiing and mountain biking). Total Revenues: Forest Management, Parks and Recreation Table 4 describes total revenue per program since 2022. Total program revenue for parks and recreation is expected to increase by roughly 20% in 2027, primarily associated with the snowmobile trail trestle repair project. Total revenue for the combined management of the County Forest, Parks and Recreation programs is estimated to be $5,034,303 in 2027. Expenses: Forest Management Program Table 5 summarizes expenses associated with the Forest Management program (County Forest). Table 4: Total Revenues Per Program1 2022 $4,902,671 $602,732 $5,505,403 2023 $3,826,679 $654,506 $4,481,185 2024 $5,134,048 $417,876 $5,551,924 2025 $3,682,051 $490,896 $4,172,947 2026 $3,937,692 $770,999 $4,708,691 2027 $4,108,623 $925,680 $5,034,303 Average $4,265,294 $643,782 $4,909,076 Avg (3 yr.) $3,909,455 $729,192 $4,638,647 1 2022-2025 actual; 2026 estimated; 2027 budgeted. TotalCalendar Year Forest Management Parks & Recreation Table 5: Forest Management Program Expense Summary per Account Type1 Year Personnel Operating Reforestation Town Payment Total 2022 $788,961 $204,975 $133,241 $520,909 $1,648,085 2023 $877,313 $176,874 $201,239 $400,751 $1,656,176 2024 $955,102 $165,039 $171,866 $546,843 $1,838,849 2025 $1,027,944 $216,449 $148,252 $398,055 $1,790,700 2026 $1,071,122 $214,327 $181,457 $326,666 $1,793,572 2027 $1,135,786 $262,470 $171,500 $410,000 $1,979,756 Average $976,038 $206,689 $167,926 $433,871 $1,784,523 Avg. (3 yr.) $1,078,284 $231,082 $167,070 $378,240 $1,854,676 1 2022-2025 actual; 2026 estimated; 2027 budgeted. 4 The forest management program accounts for the majority of total expenses within the Department. The most significant expenses include personnel, revenue sharing with townships (that contain county forest lands), operating expenses (associated with managing the 180,000+ acre forest) and reforestation. Total forest management program expenses are estimated to be $1,979,756 in 2027. This is an increase of about 10% when compared to the estimates for 2026. The primary reasons for the increase are costs associated with the mandatory 10% Town payment and increases in personnel costs. Expenses: Parks and Recreation Program Table 6 represents the total budgeted expenses for the parks and recreations programs. This also includes personnel related expenses attributed to the two dedicated Recreation positions. Total expenses for the parks and recreation programs are estimated to be $958,548 in 2027. This represents an increase of roughly 14% when compared to estimates for 2026. The biggest increases are costs associated with the trestle repair project and personnel. Total Expenditures: Forest Management, Parks and Recreation Total expenses for the combined management of the County Forest, Parks and Recreation programs are estimated to be $2,938,304 in 2027. This represents an increase of roughly 11% when compared to the estimates for 2026. Table 7 describes the total expenses for the Forestry and Parks Department since 2022. Table 6: Total Expenses: Parks and Recreation Programs1 2022 $168,210 $90,120 $374,513 $21,277 $654,121 2023 $81,370 $80,616 $431,959 $24,211 $618,156 2024 $83,404 $74,672 $257,751 $6,604 $422,431 2025 $126,467 $79,607 $288,672 $7,480 $502,226 2026 $151,786 $82,500 $582,740 $22,084 $839,110 2027 $163,068 $81,700 $707,930 $5,850 $958,548 Average $129,051 $81,536 $440,594 $14,584 $665,765 Avg. (3 yr.) $147,107 $81,269 $526,447 $11,805 $766,628 1 2022-2025 actual; 2026 estimated; 2027 budgeted. 2 includes all campgrounds, yurts and Atkins Lake park. 3 includes all state funded motorized trails (snowmobile and ATV/UTV). 4 includes non-motorized trails and other rec properties (i.e. Siskiwit Falls, Jolly). TotalPersonnel Parks2 Motorized Trails3 Other4Year 5 NET RETURNS: FOREST MANAGEMENT, PARKS AND RECREATION Forestry and Parks is one of only a few Departments that contribute to the county levy (meaning more money is deposited than is spent by the Department). Table 8 best communicates the overall impact of the Forestry and Parks Department budget. The budgeted 2027 levy contribution (or net deposit) is expected to be nearly $2.096 million. This represents an increase of roughly 2%, when compared to the 2026 adopted budget. Capital Expenditures: Forest Management, Parks and Recreation Capital expenditures are more discretionary in nature and are tracked separately from dedicated Forestry and Parks accounts (100 account), but still contribute to the overall bottom line of the budget. The Forestry and Parks Department usually submits numerous capital project and improvement requests (430 account) as part of budget development. Averaging between $150,000-$250,000 in capital funding requests annually. However, in 2027, the Department will not have a 430 capital request. The primary reason for the lack of 430 capital projects is that all such requests are instead being directed to the 270 carbon account in 2027. Table 7: Total Expenses per Program1 2022 $1,648,085 $654,121 $2,302,206 2023 $1,656,176 $618,156 $2,274,333 2024 $1,838,849 $422,431 $2,261,280 2025 $1,790,700 $502,226 $2,292,926 2026 $1,793,572 $839,110 $2,632,682 2027 $1,979,756 $958,548 $2,938,304 Average $1,784,523 $665,765 $2,450,288 Avg. (3 yr.) $1,854,676 $766,628 $2,621,304 1 2022-2025 actual; 2026 estimated; 2027 budgeted. Forest Management Parks and Recreation TotalYear Table 8: Net Levy Contributions1 Year Budget Actual Difference 2022 $1,788,707 $3,203,197 $1,414,490 2023 $1,757,584 $2,206,852 $449,268 2024 $1,847,218 $3,290,644 $1,443,426 2025 $1,853,534 $1,880,021 $26,487 2026 $2,055,251 $2,076,009 $20,758 2027 $2,095,999 $2,095,999 $0 Average $1,899,716 $2,458,787 $559,072 Avg. (3 yr.) $2,001,595 $2,017,343 $15,748 1 2022-2025 actual; 2026 estimated; 2027 budgeted. 1 excluding capital and carbon accounts. 6 Forest Carbon Account The continued lack of sustained history and unpredictable nature of the voluntary forest carbon market make it difficult to budget future returns. When carbon credit sales become more consistent and predictable, then it will be possible to budget future revenue. In 2027, there will not be a revenue budget for carbon. However, the recent sales have afforded the ability to continue budgeting some expenses from the non-lapsing carbon account (270), following goals/priorities outlined in the Carbon Offset Reserve Fund (COR). Table 9 summarizes returns to and expenses from the FCOR since 2024. In 2027, there will be a significant increase in spending from the 270 Forest Carbon Offset Reserve Account (FCOR). The total 2027 expense budget is $584,804 and includes: 50% of the Recreation Coordinator wage/fringe; $120,000 for a rec grant (in collaboration with the Health Dept., Wellness grant); $150,000 for internal rec projects, including matching funds for grants; $25,000 for campground and park improvements; $40,000 for Town Road Aids; $25,000 for invasive species control (assisting the Land Conservation Dept.); $119,000 for various equipment purchases (used mini-excavator, used skidsteer, trailer and Fecon head, with 65% funded through carbon and 35% funded through the DOT account); $20,000 for a county forest wildlife action plan; and $10,000 for internal road projects. In addition to the 2027 carbon expense budget outlined above, $600,000 will be earmarked for transfer to the operating budget (100 account) to address the decrease in budgeted stumpage revenue, if needed. This would be split 50/50 between the FCOR and County Carbon Offset Reserve Fund (CCOR). The 270 non-lapsing FCOR account balance is expected to be around $495,000 in 2028 and available for use on similar projects. Though that figure could increase significantly if additional carbon credits are sold in the future or if a lower amount in transferred in 2026 and/or 2027. OTHER REFERENCE MATERIAL Detailed planning and accomplishment materials, associated with the management of the County Forest, as well as Parks and Recreation programs, including the Annual Work Plan, Annual Accomplishment Report, Comprehensive Land Use Plan and Carbon Offset Reserve Fund, can be found online at: https://www.bayfieldcounty.wi.gov/243/Plans-Reports Table 9: Forest Carbon Offset Reserve Fund (FCOR) Summary1 Year Revenue Expense 2024 $246,000 $0 2025 $165,101 $103,523 2026 $1,751,224 $679,635 2027 $0 $884,804 Total $2,162,325 $1,667,962 1 60% of total carbon returns to FCOR & 40% to CCOR Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General REVENUE Department 34 - Forestry Intergovmt Revenues Federal Grants Public Safety 43260 Misc Federal Grant .00 .00 25,000.00 .00 Comments Level Comment Department 2026: GL barrens project. Public Safety Totals $0.00 $0.00 $25,000.00 $0.00 Federal Grants Totals $0.00 $0.00 $25,000.00 $0.00 State grants Culture, Recreation and Education 43572 State Grant-Snowmobile Trails 525,190.00 229,260.00 380,000.00 295,930.00 Comments Level Comment Department 2026 : includes $192 k supplemental payment & $49 k Ounce River bridge grant 2027 : includes $240 k trestle repair grant; $90 k supplemental; & $9 k Pagac trail grant Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Pagac Trail Grant 1.0000 9,122.00 9,122.00 Department Snowmobile Maintenance 1.0000 139,260.00 139,260.00 Department Snowmobile Supplemental 1.0000 90,000.00 90,000.00 Department Trestle Bridge Grant 1.0000 239,808.00 239,808.00 Department Trestle Bridge Grant Add'l Funds 1.0000 47,000.00 47,000.00 Department Totals $525,190.00 43575 State Grant-ATV Trails 158,000.00 158,000.00 158,000.00 .00 43575-002 ATV Winter Trail Grants 34,740.00 34,740.00 34,740.00 .00 Culture, Recreation and Education Totals $717,930.00 $422,000.00 $572,740.00 $295,930.00 Conservation and Development 43582 Conservation Aids-50/50 NL 27,750.00 20,000.00 .00 7,750.00 Comments Level Comment Department 2027: Topside Lake Project. Matching expense in 430 cap improvements. 43587 Good Neighbor Grant 23,000.00 21,000.00 22,000.00 2,000.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 1 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General REVENUE Department 34 - Forestry Intergovmt Revenues State grants Conservation and Development 43597 State Sustainable Forestry Grant 45,000.00 .00 15,000.00 45,000.00 Comments Level Comment Department 2026 : Ounce River bridge project. 2027 : failed PJ project. Anticipating $90 k project. Half spent in ' 27 and rest in ' 28 . 43598 County Forest Admin Grant 84,000.00 79,500.00 82,924.00 4,500.00 43599 Wildlife Habitat .10 Grant NL 18,500.00 17,855.00 18,329.00 645.00 Conservation and Development Totals $198,250.00 $138,355.00 $138,253.00 $59,895.00 State grants Totals $916,180.00 $560,355.00 $710,993.00 $355,825.00 Other State Payments Payments for Municipal Services 43610 State DOT Road Aid NL 13,273.00 13,016.00 13,273.00 257.00 Payments for Municipal Services Totals $13,273.00 $13,016.00 $13,273.00 $257.00 Other State Payments Totals $13,273.00 $13,016.00 $13,273.00 $257.00 Intergovmt Revenues Totals $929,453.00 $573,371.00 $749,266.00 $356,082.00 Public Charges for Services Transportation Parking 46331 Ice Cave Parking Fee .00 .00 3,259.00 .00 Parking Totals $0.00 $0.00 $3,259.00 $0.00 Transportation Totals $0.00 $0.00 $3,259.00 $0.00 Culture,Recreation and Education Parks 46720 County Park Fees 142,500.00 145,000.00 140,000.00 (2,500.00) 46721 Yurt Rental Revenue 37,500.00 40,000.00 40,000.00 (2,500.00) Parks Totals $180,000.00 $185,000.00 $180,000.00 ($5,000.00) Culture,Recreation and Education Totals $180,000.00 $185,000.00 $180,000.00 ($5,000.00) Conservation and Development Forests 46811 Sale of Wood-CFL-Co Share 2,880,000.00 3,300,000.00 2,400,000.00 (420,000.00) Comments Level Comment Department 2027: based on a reduced stumpage rev budget of $3.4 million Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 2 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General REVENUE Department 34 - Forestry Public Charges for Services Conservation and Development Forests 46815 10% County Forestry-Towns 320,000.00 366,666.00 266,666.00 (46,666.00) 46816 Sale of Wood/Non-CFL .00 50,000.00 100,000.00 (50,000.00) Forests Totals $3,200,000.00 $3,716,666.00 $2,766,666.00 ($516,666.00) Other Conservation 46823 Equipment Use Agreement NL 1,500.00 1,500.00 1,500.00 .00 Other Conservation Totals $1,500.00 $1,500.00 $1,500.00 $0.00 Conservation and Development Totals $3,201,500.00 $3,718,166.00 $2,768,166.00 ($516,666.00) Public Charges for Services Totals $3,381,500.00 $3,903,166.00 $2,951,425.00 ($521,666.00) Misc Revenues Rent 48205 Rent on Leased Land 17,500.00 17,700.00 17,403.00 (200.00) Rent Totals $17,500.00 $17,700.00 $17,403.00 ($200.00) Insurance recoveries 48401 Insurance Recoveries .00 .00 6,039.00 .00 Insurance recoveries Totals $0.00 $0.00 $6,039.00 $0.00 Donations/contributions from private organizations or individual 48500 Donations 30,000.00 80,000.00 79,558.00 (50,000.00) Comments Level Comment Department 2026 : moved $50 k from Enbridge 2027 : likely just Arbor Day Donations/contributions from private organizations or individual Totals $30,000.00 $80,000.00 $79,558.00 ($50,000.00) Other miscellaneous revenues 48900 All Other Revenue 4,000.00 8,000.00 4,000.00 (4,000.00) 48910 Permit Revenues 1,000.00 1,000.00 1,000.00 .00 Other miscellaneous revenues Totals $5,000.00 $9,000.00 $5,000.00 ($4,000.00) Misc Revenues Totals $52,500.00 $106,700.00 $108,000.00 ($54,200.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 3 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General REVENUE Department 34 - Forestry Other Finance Sources Fund Bal Applied 49301 Fund Balance Applied 670,850.00 15,000.00 900,000.00 655,850.00 Comments Level Comment Department 2026 : placeholder for carbon transfer to 100 account. $540 k FCOR & $360 k CCOR. 2027 : budget carbon transfer. $300 k each from FCOR & CCOR. If t-sale revenue returns to normal, then won't need it or much less of it. 2027 : $50,850 from DOT NL for equipment purchases. 2027 : $20 k transfer from the Town Road Aid account. Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Carbon Transfer (CCOR) 1.0000 300,000.00 300,000.00 Department Carbon Transfer (FCOR) 1.0000 300,000.00 300,000.00 Department DOT NL Allocation (Equip Purchases) 1.0000 50,850.00 50,850.00 Department Town Road Aid NL Allocation 1.0000 20,000.00 20,000.00 Department Totals $670,850.00 Fund Bal Applied Totals $670,850.00 $15,000.00 $900,000.00 $655,850.00 Other Finance Sources Totals $670,850.00 $15,000.00 $900,000.00 $655,850.00 Department 34 - Forestry Totals $5,034,303.00 $4,598,237.00 $4,708,691.00 $436,066.00 REVENUE TOTALS $5,034,303.00 $4,598,237.00 $4,708,691.00 $436,066.00 EXPENSE Department 34 - Forestry State Account 55201 - Parks Contractual Services 50220 Utilities 11,000.00 12,000.00 11,000.00 (1,000.00) Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Electric 1.0000 10,000.00 10,000.00 Department Propane 1.0000 1,000.00 1,000.00 Department Totals $11,000.00 50225 Telephone 2,500.00 2,500.00 2,500.00 .00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Norvado - Internet 1.0000 2,500.00 2,500.00 Department Totals $2,500.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 4 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 55201 - Parks Contractual Services 50240 Repair & Maintenance 8,500.00 7,500.00 8,000.00 1,000.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Garbage 1.0000 5,500.00 5,500.00 Department Other 1.0000 1,000.00 1,000.00 Department Septic 1.0000 2,000.00 2,000.00 Department Totals $8,500.00 50290 Contractual Services 50,000.00 49,761.00 50,000.00 239.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Campground Manager Contract 1.0000 50,000.00 50,000.00 Department Totals $50,000.00 Contractual Services Totals $72,000.00 $71,761.00 $71,500.00 $239.00 Supplies and Expense 50313 Printing & Duplication 800.00 600.00 1,100.00 200.00 50350 Repair & Maintenance Supplies 2,500.00 1,500.00 3,500.00 1,000.00 50350-002 Yurt Repair & Maintenance 4,500.00 4,500.00 4,500.00 .00 Supplies and Expense Totals $7,800.00 $6,600.00 $9,100.00 $1,200.00 Fixed charges 50590 Other Fixed Charges 1,900.00 1,900.00 1,900.00 .00 Fixed charges Totals $1,900.00 $1,900.00 $1,900.00 $0.00 State Account 55201 - Parks Totals $81,700.00 $80,261.00 $82,500.00 $1,439.00 State Account 55206 - Ice Caves Supplies and Expense 50390 Other Supplies and Expense .00 .00 1,234.00 .00 Supplies and Expense Totals $0.00 $0.00 $1,234.00 $0.00 State Account 55206 - Ice Caves Totals $0.00 $0.00 $1,234.00 $0.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 5 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 55313 - Recreation Management Contractual Services 50240 Repair & Maintenance 2,000.00 2,500.00 2,000.00 (500.00) Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Rec Trail Maintenance 1.0000 2,000.00 2,000.00 Department Totals $2,000.00 50290 Contractual Services 2,000.00 2,500.00 2,000.00 (500.00) Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Rec Trail Projects 1.0000 2,000.00 2,000.00 Department Totals $2,000.00 Contractual Services Totals $4,000.00 $5,000.00 $4,000.00 ($1,000.00) Supplies and Expense 50350 Repair & Maintenance Supplies 1,000.00 1,000.00 1,000.00 .00 50351 Fuel 750.00 500.00 750.00 250.00 50390 Other Supplies and Expense 100.00 .00 100.00 100.00 Supplies and Expense Totals $1,850.00 $1,500.00 $1,850.00 $350.00 State Account 55313 - Recreation Management Totals $5,850.00 $6,500.00 $5,850.00 ($650.00) State Account 55442 - Snowmobile Trail Maint. Grants Contractual Services 50240 Repair & Maintenance 515,190.00 229,260.00 390,000.00 285,930.00 Comments Level Comment Department 2026: $139,200 maintenance; $191,500 supplemental; $49,222 Ounce River bridge grant; $10k of the trestle bridge grant Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Pagac Trail Grant 1.0000 9,122.00 9,122.00 Department Snowmobile Maintenance 1.0000 139,260.00 139,260.00 Department Supplemental 1.0000 90,000.00 90,000.00 Department Trestle Bridge Grant (less $10k spent in '26) 1.0000 229,808.00 229,808.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 6 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 55442 - Snowmobile Trail Maint. Grants Contractual Services Department Trestle Bridge Grant Add'l Funds 1.0000 47,000.00 47,000.00 Department Totals $515,190.00 Contractual Services Totals $515,190.00 $229,260.00 $390,000.00 $285,930.00 State Account 55442 - Snowmobile Trail Maint. Grants Totals $515,190.00 $229,260.00 $390,000.00 $285,930.00 State Account 55443 - ATV Trail Maintenance Grants Contractual Services 50240 Repair & Maintenance 158,000.00 158,000.00 158,000.00 .00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department ATV Maintenance Grant 1.0000 94,800.00 94,800.00 Department UTV Maintenance Grant 1.0000 63,200.00 63,200.00 Department Totals $158,000.00 Contractual Services Totals $158,000.00 $158,000.00 $158,000.00 $0.00 State Account 55443 - ATV Trail Maintenance Grants Totals $158,000.00 $158,000.00 $158,000.00 $0.00 State Account 55447 - ATV Winter Trail Grants Contractual Services 50240 Repair & Maintenance 34,740.00 34,740.00 34,740.00 .00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Winter ATV Maintenance Grant 1.0000 34,740.00 34,740.00 Department Totals $34,740.00 Contractual Services Totals $34,740.00 $34,740.00 $34,740.00 $0.00 State Account 55447 - ATV Winter Trail Grants Totals $34,740.00 $34,740.00 $34,740.00 $0.00 State Account 56121 - Forestry Personal Services 50121 Full Time 746,486.00 707,909.00 722,410.00 38,577.00 50132 Vacation Pay .00 2,400.00 .00 (2,400.00) 50135 Overtime 9,000.00 9,000.00 9,000.00 .00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 7 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56121 - Forestry Personal Services 50140 Per Diem 2,500.00 2,500.00 2,500.00 .00 50151 Fica/Medicare 58,730.00 55,035.00 56,144.00 3,695.00 50152 Co. Share Retirement 56,870.00 51,511.00 52,555.00 5,359.00 50154 Health Insurance 233,836.00 199,140.00 199,140.00 34,696.00 50155 Life Insurance 174.00 174.00 174.00 .00 Personal Services Totals $1,107,596.00 $1,027,669.00 $1,041,923.00 $79,927.00 Contractual Services 50210 Professional Services 8,000.00 10,000.00 8,000.00 (2,000.00) Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Survey or similar services 1.0000 8,000.00 8,000.00 Department Totals $8,000.00 50220 Utilities 5,000.00 4,500.00 6,000.00 500.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Shop electric 1.0000 5,000.00 5,000.00 Department Totals $5,000.00 50225 Telephone 5,500.00 5,500.00 5,500.00 .00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Staff Cellphones 1.0000 5,500.00 5,500.00 Department Totals $5,500.00 50240 Repair & Maintenance 7,000.00 5,500.00 5,500.00 1,500.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Equipment R&M 1.0000 5,000.00 5,000.00 Department Shop R&M 1.0000 2,000.00 2,000.00 Department Totals $7,000.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 8 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56121 - Forestry Contractual Services 50290 Contractual Services 28,500.00 28,000.00 28,000.00 500.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department CFI Plot Inventory - RC&D 1.0000 28,500.00 28,500.00 Department Totals $28,500.00 Contractual Services Totals $54,000.00 $53,500.00 $53,000.00 $500.00 Supplies and Expense 50310 Office Supplies 1,200.00 1,250.00 1,200.00 (50.00) 50311 Postage 1,200.00 1,250.00 1,250.00 (50.00) 50313 Printing & Duplication 3,500.00 4,000.00 3,000.00 (500.00) 50315 Advertising 500.00 500.00 500.00 .00 50320 Publication,Subscriptions & Dues 1,500.00 1,500.00 1,500.00 .00 50325 Registration Fees & Tuition 4,000.00 3,000.00 3,000.00 1,000.00 50331 Travel .00 .00 10.00 .00 50332 Mileage 55,000.00 47,500.00 47,000.00 7,500.00 50335 Meals 500.00 400.00 500.00 100.00 50336 Lodging 2,000.00 1,500.00 1,500.00 500.00 50351 Fuel 4,500.00 2,000.00 2,000.00 2,500.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Diesel - Equipment and Dump truck 1.0000 3,000.00 3,000.00 Department Rec Vehicles 1.0000 1,500.00 1,500.00 Department Totals $4,500.00 50353 Parts 500.00 500.00 500.00 .00 50390 Other Supplies and Expense 1,000.00 1,000.00 1,000.00 .00 50395 Safety Supplies 1,000.00 500.00 1,000.00 500.00 50396 Clothing Allowance 2,970.00 2,970.00 2,970.00 .00 Supplies and Expense Totals $79,370.00 $67,870.00 $66,930.00 $11,500.00 Fixed charges 50513 Insurance Deductible Exp .00 .00 7,039.00 .00 50590 Other Fixed Charges 600.00 600.00 600.00 .00 Fixed charges Totals $600.00 $600.00 $7,639.00 $0.00 State Account 56121 - Forestry Totals $1,241,566.00 $1,149,639.00 $1,169,492.00 $91,927.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 9 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56122 - Equipmnt Use Agreemnt=NonLapsing Supplies and Expense 50390 Other Supplies and Expense 3,500.00 3,500.00 3,500.00 .00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Heavy Equip Repair 1.0000 3,500.00 3,500.00 Department Totals $3,500.00 Supplies and Expense Totals $3,500.00 $3,500.00 $3,500.00 $0.00 State Account 56122 - Equipmnt Use Agreemnt=NonLapsing Totals $3,500.00 $3,500.00 $3,500.00 $0.00 State Account 56123 - State sustainable Forestry Grant Contractual Services 50290 Contractual Services 45,000.00 .00 15,000.00 45,000.00 Comments Level Comment Department 2026 : Ounce River Bridge. 2027 : Failed PJ project. Anticipating a $90 k award. Half spent in ' 27 & rest in ' 28 . Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Failed PJ Project 1.0000 45,000.00 45,000.00 Department Totals $45,000.00 Contractual Services Totals $45,000.00 $0.00 $15,000.00 $45,000.00 State Account 56123 - State sustainable Forestry Grant Totals $45,000.00 $0.00 $15,000.00 $45,000.00 State Account 56125 - 10% Timber Sales Due Towns Fixed charges 50590 Other Fixed Charges 320,000.00 366,666.00 266,666.00 (46,666.00) Fixed charges Totals $320,000.00 $366,666.00 $266,666.00 ($46,666.00) State Account 56125 - 10% Timber Sales Due Towns Totals $320,000.00 $366,666.00 $266,666.00 ($46,666.00) State Account 56128 - Sand & Gravel Pit Exp.=NonLapsng Fixed charges 50590 Other Fixed Charges 1,090.00 1,100.00 1,090.00 (10.00) Fixed charges Totals $1,090.00 $1,100.00 $1,090.00 ($10.00) State Account 56128 - Sand & Gravel Pit Exp.=NonLapsng Totals $1,090.00 $1,100.00 $1,090.00 ($10.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 10 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56129 - Town Road Improvement Aid Contractual Services 50241 Town Road Aid 50,000.00 60,000.00 60,000.00 (10,000.00) Comments Level Comment Department 2027: $90k total. $40k from FCOR; $30k from 100 account; $20k transfer from NL account. Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Town Road Aids 1.0000 50,000.00 50,000.00 Department Totals $50,000.00 Contractual Services Totals $50,000.00 $60,000.00 $60,000.00 ($10,000.00) State Account 56129 - Town Road Improvement Aid Totals $50,000.00 $60,000.00 $60,000.00 ($10,000.00) State Account 56145 - Access Management Contractual Services 50240 Repair & Maintenance 5,000.00 5,000.00 5,000.00 .00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Secondary Rd Maintenance 1.0000 5,000.00 5,000.00 Department Totals $5,000.00 Contractual Services Totals $5,000.00 $5,000.00 $5,000.00 $0.00 Supplies and Expense 50340 Operating Supplies 500.00 500.00 500.00 .00 50350 Repair & Maintenance Supplies 500.00 500.00 500.00 .00 Supplies and Expense Totals $1,000.00 $1,000.00 $1,000.00 $0.00 State Account 56145 - Access Management Totals $6,000.00 $6,000.00 $6,000.00 $0.00 State Account 56148 - State D.O.T. Road Aid NL Grant Contractual Services 50240 Repair & Maintenance 13,273.00 28,016.00 28,000.00 (14,743.00) Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department DOT Aids - Road Maintenance 1.0000 13,273.00 13,273.00 Department Totals $13,273.00 Contractual Services Totals $13,273.00 $28,016.00 $28,000.00 ($14,743.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 11 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56148 - State D.O.T. Road Aid NL Grant Capital Outlay 50810 Capital Equipment 50,850.00 .00 .00 50,850.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Equipment Trailer (30%) 1.0000 3,750.00 3,750.00 Department Fecon Mulcher (30%) 1.0000 12,000.00 12,000.00 Department Mini-Ex (30%) 1.0000 19,500.00 19,500.00 Department Skidsteer (30%) 1.0000 15,600.00 15,600.00 Department Totals $50,850.00 Capital Outlay Totals $50,850.00 $0.00 $0.00 $50,850.00 State Account 56148 - State D.O.T. Road Aid NL Grant Totals $64,123.00 $28,016.00 $28,000.00 $36,107.00 State Account 56152 - Reforestation=NL Contractual Services 50290 Contractual Services 171,500.00 194,500.00 180,000.00 (23,000.00) Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Bud Capping 1.0000 10,500.00 10,500.00 Department Invasives 1.0000 10,000.00 10,000.00 Department Plant & Seed 1.0000 87,000.00 87,000.00 Department Site Prep 1.0000 44,000.00 44,000.00 Department TSI 1.0000 20,000.00 20,000.00 Department Totals $171,500.00 Contractual Services Totals $171,500.00 $194,500.00 $180,000.00 ($23,000.00) Supplies and Expense 50340 Operating Supplies .00 .00 1,403.00 .00 50390 Other Supplies and Expense .00 .00 54.00 .00 Supplies and Expense Totals $0.00 $0.00 $1,457.00 $0.00 State Account 56152 - Reforestation=NL Totals $171,500.00 $194,500.00 $181,457.00 ($23,000.00) State Account 56159 - Wildlife Habitat .5/Acre Grant Contractual Services 50240 Repair & Maintenance .00 .00 500.00 .00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 12 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56159 - Wildlife Habitat .5/Acre Grant Contractual Services 50290 Contractual Services 18,500.00 17,855.00 17,355.00 645.00 Comments Level Comment Department 2027: offsetting revenue Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Various Wildlife Projects 1.0000 18,500.00 18,500.00 Department Totals $18,500.00 Contractual Services Totals $18,500.00 $17,855.00 $17,855.00 $645.00 State Account 56159 - Wildlife Habitat .5/Acre Grant Totals $18,500.00 $17,855.00 $17,855.00 $645.00 State Account 56160 - County Forest Admin Grant Personal Services 50111 Department Head 118,941.00 114,109.00 114,816.00 4,832.00 50151 Fica/Medicare 9,099.00 8,729.00 8,783.00 370.00 50152 Co. Share Retirement 8,861.00 7,931.00 8,267.00 930.00 50154 Health Insurance 35,408.00 30,210.00 30,162.00 5,198.00 50155 Life Insurance 55.00 55.00 55.00 .00 Personal Services Totals $172,364.00 $161,034.00 $162,083.00 $11,330.00 Supplies and Expense 50320 Publication,Subscriptions & Dues 12,287.00 12,313.00 12,313.00 (26.00) Comments Level Comment Department WCFA Dues Supplies and Expense Totals $12,287.00 $12,313.00 $12,313.00 ($26.00) State Account 56160 - County Forest Admin Grant Totals $184,651.00 $173,347.00 $174,396.00 $11,304.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 13 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 100 - General EXPENSE Department 34 - Forestry State Account 56171 - Forest Management Supplies and Expense 50340 Operating Supplies 16,000.00 16,000.00 16,000.00 .00 Supplies and Expense Totals $16,000.00 $16,000.00 $16,000.00 $0.00 State Account 56171 - Forest Management Totals $16,000.00 $16,000.00 $16,000.00 $0.00 State Account 56173 - Good Neighbor Grant Personal Services 50135 Overtime 13,000.00 11,000.00 13,000.00 2,000.00 50151 Fica/Medicare 995.00 840.00 1,000.00 155.00 50152 Co. Share Retirement 897.00 760.00 900.00 137.00 50154 Health Insurance 4,000.00 3,500.00 4,000.00 500.00 50155 Life Insurance 2.00 2.00 2.00 .00 Personal Services Totals $18,894.00 $16,102.00 $18,902.00 $2,792.00 Supplies and Expense 50332 Mileage 2,000.00 1,000.00 2,000.00 1,000.00 50340 Operating Supplies .00 500.00 .00 (500.00) Supplies and Expense Totals $2,000.00 $1,500.00 $2,000.00 $500.00 State Account 56173 - Good Neighbor Grant Totals $20,894.00 $17,602.00 $20,902.00 $3,292.00 Department 34 - Forestry Totals $2,938,304.00 $2,542,986.00 $2,632,682.00 $395,318.00 EXPENSE TOTALS $2,938,304.00 $2,542,986.00 $2,632,682.00 $395,318.00 Fund 100 - General Totals REVENUE TOTALS $5,034,303.00 $4,598,237.00 $4,708,691.00 $436,066.00 EXPENSE TOTALS $2,938,304.00 $2,542,986.00 $2,632,682.00 $395,318.00 Fund 100 - General Totals $2,095,999.00 $2,055,251.00 $2,076,009.00 $40,748.00 Fund 270 - Carbon Credits REVENUE Department 34 - Forestry Misc Revenues Property Sales 48312 Carbon Sales .00 .00 625,837.00 .00 Property Sales Totals $0.00 $0.00 $625,837.00 $0.00 Other miscellaneous revenues 48311 GASB Recognized Revenue on Carbon Credit Sales .00 .00 245,600.00 .00 Other miscellaneous revenues Totals $0.00 $0.00 $245,600.00 $0.00 Misc Revenues Totals $0.00 $0.00 $871,437.00 $0.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 14 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 270 - Carbon Credits REVENUE Department 34 - Forestry Other Finance Sources Fund Bal Applied 49301 Fund Balance Applied 584,804.00 161,174.00 .00 423,630.00 Comments Level Comment Department 2027: transfer from carbon revenue accounts will equal combined expense from all 270-34 expense accounts. Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Access Management 1.0000 10,000.00 10,000.00 Department Campground/Park /Improvements 1.0000 25,000.00 25,000.00 Department Equipment Trailer 1.0000 8,750.00 8,750.00 Department Fecon Mulcher 1.0000 28,000.00 28,000.00 Department Internal Grant Match - All Projects 1.0000 150,000.00 150,000.00 Department Invasives - Internal & Ramona 1.0000 25,000.00 25,000.00 Department Mini Excavator 1.0000 45,500.00 45,500.00 Department Rec Coordinator Expense (50%) 1.0000 66,433.00 66,433.00 Department Rec Grant 1.0000 120,000.00 120,000.00 Department Skidsteer 1.0000 36,400.00 36,400.00 Department Town Road Aids 1.0000 40,000.00 40,000.00 Department Wage Increase (If requests approved) 1.0000 9,721.00 9,721.00 Department Wildlife Action Plan 1.0000 20,000.00 20,000.00 Department Totals $584,804.00 Fund Bal Applied Totals $584,804.00 $161,174.00 $0.00 $423,630.00 Other Finance Sources Totals $584,804.00 $161,174.00 $0.00 $423,630.00 Department 34 - Forestry Totals $584,804.00 $161,174.00 $871,437.00 $423,630.00 REVENUE TOTALS $584,804.00 $161,174.00 $871,437.00 $423,630.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 15 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 270 - Carbon Credits EXPENSE Department 34 - Forestry State Account 55201 - Parks Contractual Services 50240 Repair & Maintenance 25,000.00 .00 .00 25,000.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Repairs and improvements to various parks 1.0000 25,000.00 25,000.00 Department Totals $25,000.00 Contractual Services Totals $25,000.00 $0.00 $0.00 $25,000.00 Supplies and Expense 50340 Operating Supplies .00 .00 2,000.00 .00 Supplies and Expense Totals $0.00 $0.00 $2,000.00 $0.00 State Account 55201 - Parks Totals $25,000.00 $0.00 $2,000.00 $25,000.00 State Account 55313 - Recreation Management Personal Services 50121 Full Time 42,336.00 40,132.00 40,186.00 2,204.00 50133 PTO .00 .00 5,000.00 .00 50138 Holiday Pay .00 .00 1,200.00 .00 50151 Fica/Medicare 3,239.00 3,071.00 3,074.00 168.00 50152 Co. Share Retirement 3,154.00 2,890.00 2,893.00 264.00 50154 Health Insurance 17,704.00 15,082.00 15,082.00 2,622.00 Personal Services Totals $66,433.00 $61,175.00 $67,435.00 $5,258.00 Contractual Services 50290 Contractual Services 150,000.00 34,299.00 25,000.00 115,701.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Grant Match - Multiple ongoing projects 1.0000 150,000.00 150,000.00 Department Totals $150,000.00 Contractual Services Totals $150,000.00 $34,299.00 $25,000.00 $115,701.00 Supplies and Expense 50325 Registration Fees & Tuition .00 500.00 500.00 (500.00) 50332 Mileage .00 1,000.00 500.00 (1,000.00) 50335 Meals .00 200.00 200.00 (200.00) 50336 Lodging .00 1,000.00 500.00 (1,000.00) 50340 Operating Supplies .00 2,000.00 1,000.00 (2,000.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 16 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 270 - Carbon Credits EXPENSE Department 34 - Forestry State Account 55313 - Recreation Management Supplies and Expense 50390 Other Supplies and Expense 120,000.00 1,000.00 2,500.00 119,000.00 Comments Level Comment Department 2027 : Wellness Rec Grant partnering with Health Dept. 2027 : Could consider Sig O Pathfinder award approx 50% in ' 27 and 50% in ' 28 . Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Rec Grant 1.0000 120,000.00 120,000.00 Department Totals $120,000.00 Supplies and Expense Totals $120,000.00 $5,700.00 $5,200.00 $114,300.00 State Account 55313 - Recreation Management Totals $336,433.00 $101,174.00 $97,635.00 $235,259.00 State Account 56129 - Town Road Improvement Aid Contractual Services 50290 Contractual Services 40,000.00 .00 .00 40,000.00 Comments Level Comment Department 2027: to be combined with the $50k budgeted in 100. For a total of $90k. Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Town Road Aids 1.0000 40,000.00 40,000.00 Department Totals $40,000.00 Contractual Services Totals $40,000.00 $0.00 $0.00 $40,000.00 State Account 56129 - Town Road Improvement Aid Totals $40,000.00 $0.00 $0.00 $40,000.00 State Account 56145 - Access Management Contractual Services 50290 Contractual Services .00 40,000.00 30,000.00 (40,000.00) Contractual Services Totals $0.00 $40,000.00 $30,000.00 ($40,000.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 17 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 270 - Carbon Credits EXPENSE Department 34 - Forestry State Account 56145 - Access Management Supplies and Expense 50340 Operating Supplies 10,000.00 .00 .00 10,000.00 Comments Level Comment Department 2027: gravel & erosion control Supplies and Expense Totals $10,000.00 $0.00 $0.00 $10,000.00 Capital Outlay 50810 Capital Equipment 118,650.00 .00 .00 118,650.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Equipment Trailer (70%) 1.0000 8,750.00 8,750.00 Department Fecon Mulcher (70%) 1.0000 28,000.00 28,000.00 Department Mini Excavator - Used (70%) 1.0000 45,500.00 45,500.00 Department Skidsteer - Used (w/ pallet forks) 70% 1.0000 36,400.00 36,400.00 Department Totals $118,650.00 Capital Outlay Totals $118,650.00 $0.00 $0.00 $118,650.00 State Account 56145 - Access Management Totals $128,650.00 $40,000.00 $30,000.00 $88,650.00 State Account 56152 - Reforestation=NL Contractual Services 50290 Contractual Services 25,000.00 .00 .00 25,000.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Invasive Species 1.0000 25,000.00 25,000.00 Department Totals $25,000.00 Contractual Services Totals $25,000.00 $0.00 $0.00 $25,000.00 State Account 56152 - Reforestation=NL Totals $25,000.00 $0.00 $0.00 $25,000.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 18 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 270 - Carbon Credits EXPENSE Department 34 - Forestry State Account 56171 - Forest Management Personal Services 50121 Full Time 9,721.00 .00 .00 9,721.00 Comments Level Comment Department 2027: placeholder for increase in wages if granted one grade increase. To be offset with carbon returns. Personal Services Totals $9,721.00 $0.00 $0.00 $9,721.00 Contractual Services 50290 Contractual Services 20,000.00 20,000.00 10,000.00 .00 Comments Level Comment Department 2027: could consider LSC Coordinator funding of $15k-$20k. Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Wildlife Action Plan 1.0000 20,000.00 20,000.00 Department Totals $20,000.00 Contractual Services Totals $20,000.00 $20,000.00 $10,000.00 $0.00 State Account 56171 - Forest Management Totals $29,721.00 $20,000.00 $10,000.00 $9,721.00 Department 34 - Forestry Totals $584,804.00 $161,174.00 $139,635.00 $423,630.00 EXPENSE TOTALS $584,804.00 $161,174.00 $139,635.00 $423,630.00 Fund 270 - Carbon Credits Totals REVENUE TOTALS $584,804.00 $161,174.00 $871,437.00 $423,630.00 EXPENSE TOTALS $584,804.00 $161,174.00 $139,635.00 $423,630.00 Fund 270 - Carbon Credits Totals $0.00 $0.00 $731,802.00 $0.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 19 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 430 - Capital Projects Fund REVENUE Department 34 - Forestry Intergovmt Revenues State grants Culture, Recreation and Education 43584-002 WI Coastal Funds Grants .00 .00 324,559.00 .00 Comments Level Comment Department 2026: will also include Maxwell project. add'l $180,774. And Swanson/Big Rock project, add'l $50k. Culture, Recreation and Education Totals $0.00 $0.00 $324,559.00 $0.00 Conservation and Development 43586 Knowles-Nelson Grant .00 46,000.00 129,470.00 (46,000.00) Comments Level Comment Department 2026: reimbursement of Carroll Lake project and closing Cobb 40. Final piece of large KN project 43590 Miscellaneous State Grants .00 .00 36,750.00 .00 Comments Level Comment Department 2026: Maxwell acquisition. GLRI funds. Conservation and Development Totals $0.00 $46,000.00 $166,220.00 ($46,000.00) State grants Totals $0.00 $46,000.00 $490,779.00 ($46,000.00) Intergovmt Revenues Totals $0.00 $46,000.00 $490,779.00 ($46,000.00) Misc Revenues Other miscellaneous revenues 48900 All Other Revenue .00 3,500.00 .00 (3,500.00) Other miscellaneous revenues Totals $0.00 $3,500.00 $0.00 ($3,500.00) Misc Revenues Totals $0.00 $3,500.00 $0.00 ($3,500.00) Department 34 - Forestry Totals $0.00 $49,500.00 $490,779.00 ($49,500.00) REVENUE TOTALS $0.00 $49,500.00 $490,779.00 ($49,500.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 20 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 430 - Capital Projects Fund EXPENSE Department 34 - Forestry State Account 55205 - WI Coastal Fund Grants Contractual Services 50252 Purchase of Land=NL .00 .00 230,774.00 .00 Comments Level Comment Department 2026: Maxwell acquisition project ($180,774) and Swanson/Big Rock acquisition ($50k). Contractual Services Totals $0.00 $0.00 $230,774.00 $0.00 State Account 55205 - WI Coastal Fund Grants Totals $0.00 $0.00 $230,774.00 $0.00 State Account 56105 - Knowles-Nelson Grant Contractual Services 50252 Purchase of Land=NL .00 45,000.00 116,055.00 (45,000.00) Contractual Services Totals $0.00 $45,000.00 $116,055.00 ($45,000.00) State Account 56105 - Knowles-Nelson Grant Totals $0.00 $45,000.00 $116,055.00 ($45,000.00) State Account 56154 - Misc State Grant Contractual Services 50252 Purchase of Land=NL .00 .00 36,750.00 .00 Comments Level Comment Department 2026: Maxwell acquisition. GLRI Funds. Contractual Services Totals $0.00 $0.00 $36,750.00 $0.00 State Account 56154 - Misc State Grant Totals $0.00 $0.00 $36,750.00 $0.00 State Account 57100 - Capital Expenditures Contractual Services 50252 Purchase of Land=NL .00 50,000.00 169,797.00 (50,000.00) Comments Level Comment Department 2026: includes Carroll Lake, Cobb 40 and Swanson/Big Rock. Contractual Services Totals $0.00 $50,000.00 $169,797.00 ($50,000.00) Capital Outlay 50810 Capital Equipment .00 16,000.00 13,000.00 (16,000.00) 50820 Capital Improvements .00 87,501.00 50,000.00 (87,501.00) Capital Outlay Totals $0.00 $103,501.00 $63,000.00 ($103,501.00) State Account 57100 - Capital Expenditures Totals $0.00 $153,501.00 $232,797.00 ($153,501.00) Department 34 - Forestry Totals $0.00 $198,501.00 $616,376.00 ($198,501.00) EXPENSE TOTALS $0.00 $198,501.00 $616,376.00 ($198,501.00) Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 21 of 22 Budget Worksheet Report Budget Year 2027 Account Account Description 2027 Department 2026 Adopted Budget 2026 Estimated Amount Diff 27-26 Fund 430 - Capital Projects Fund Totals REVENUE TOTALS $0.00 $49,500.00 $490,779.00 ($49,500.00) EXPENSE TOTALS $0.00 $198,501.00 $616,376.00 ($198,501.00) Fund 430 - Capital Projects Fund Totals $0.00 ($149,001.00) ($125,597.00) $149,001.00 Net Grand Totals REVENUE GRAND TOTALS $5,619,107.00 $4,808,911.00 $6,070,907.00 $810,196.00 EXPENSE GRAND TOTALS $3,523,108.00 $2,902,661.00 $3,388,693.00 $620,447.00 Net Grand Totals $2,095,999.00 $1,906,250.00 $2,682,214.00 $189,749.00 Run by Jason Bodine on 08/05/2026 11:19:07 AM Page 22 of 22 Bayfield County Forestry and Parks Department Regional Market Wage Analysis - July 2026 Administrator/Director $118,543 $121,507 $119,808 -$1,699 $127,754 $6,247 Assistant Administrator $95,693 $98,085 $93,226 -$4,860 $99,133 $1,047 Inv. & Analysis Forester $94,569 $96,933 $87,693 -$9,240 $93,226 -$3,708 Rec Coordinator $94,286 $96,643 $87,693 -$8,950 $93,226 -$3,418 Forester $82,253 $84,309 $82,514 -$1,796 $87,693 $3,383 Rec Specialist $80,288 $82,295 $82,514 $218 $87,693 $5,398 Office Manager $66,266 $67,923 $73,341 $5,418 $77,730 $9,807 Technician $70,560 $72,324 $73,341 $1,017 $77,730 $5,406 Difference (BC Next Grade Up & Market Max +2.5%)Position Avg. Regional Market Wage (Attainable Max) Avg. Regional Market Wage (Max +2.5%) Bayfield County Current Grade Max Step (2026) Difference (BC Max & Avg. Market Max +2.5%) Bayfield County Next Grade Up (Max Step) BAYFIELD COUNTY JOB DESCRIPTION 1. DEPARTMENT: Bayfield County Forestry and Parks Department 2. EMPLOYEE: 3. HIRE DATE: 4. POSITION TITLE: Assistant Administrator 5. STARTING PAY: 6. POSITION PURPOSE Assist the Forestry and Parks Administrator in the coordination, development and management of the Bayfield County Forest, Recreation and Parks programs. 7. QUALIFICATIONS 1. Minimum of a Bachelor of Science Degree in Forestry, or Forest Management related field, from an accredited college or university. 2. Two years of professional forest management and/or administrative experience, preferably with County Forest emphasis. 3. Demonstrated proficiency in the administration of timber sales, contract management, grant management and budget development. 4. Valid Wisconsin driver’s license. 5. Ability to work outdoors in all types of terrain and weather conditions. 8. KNOWLEDGE, SKILLS, AND ABILITIES 1. Knowledge of Wisconsin and Federal laws, regulations and operational requirements regarding forest management, including best management practices for water quality and invasive species, as well as third-party forest certification. 2. Working knowledge of professional forest management principles, practices, and concepts, including multiple use management and the recreational uses of public forest lands and parks. 3. Advanced working knowledge of silviculture, dendrology, mensuration, tree physiology, forest entomology, forest pathology, reforestation methods, timber stand improvement, sustainable forest management principles and techniques, and timber harvest systems, with emphasis on northern forest types, and including barrens management. 4. Working knowledge regarding the interrelationships of biotic and abiotic factors and their influences on forest health and forest management. 5. Working knowledge of global positioning equipment (GPS), GIS systems, and basic surveying principles and techniques. 6. Knowledge of forest transportation planning and logging road layout. 7. Understanding budget development and management, as well as grant writing, application, administration and reporting. 8. Demonstrated oral and written communication skills with the ability to interact and collaborate effectively with a diverse public, interest groups, a multicultural work force, and State, Federal, Tribal, and local governmental agencies. 9. Ability to operate ATVs, snowmobiles, chainsaws (and similar power tools), and modern office equipment including personal computers (word processing, spreadsheets, and relational databases). 10. Knowledge of voluntary forest carbon programs, improved forest management projects, carbon markets and carbon accounting, as it pertains to public forest lands. 11. Ability to work independently and as part of a team in outdoor environments; maintain effective work relationships with employees in a supervisory capacity. 9. RESPONSIBILITIES AND DUTIES Below are examples of the principal responsibilities of the position. Other forest, park and trail management duties may be assigned or required. A. Primary Responsibilities. Under the general direction of the Forestry and Parks Administrator, the employee will: 1. Timber Sale Administration: assist with all aspects of timber sale contract management, administration and reporting, including: 1. Development, coordination and enforcement of timber sale policies, procedures, records, contracts, regulations and ordinances. 2. Administration, oversight and enforcement of all stages of logging activities. 3. Contract enforcement to ensure compliance with applicable Federal, State and County regulations, BMPs for water quality and invasive species, as well as third-party certification standards. 4. Development and maintenance of accurate record, billing and tracking systems (computerized and hard copies) for all sale activities, including reporting. 5. Collection of timber sale revenues, applicable fees, and rents. 6. Correspondence with logging and other county forest contractors regarding extensions, amendments, violations, billing, and close-outs. 2. County Forest Program Administration: assist in the daily operations of the County Forest program, including: 1. Development of the Department’s annual work plan, comprehensive land use plan, operating budget, and accomplishment reports. 2. Development, revision and administration of forest management policies, standards, guidelines, comprehensive land use plans, best management practices, and ordinances, including permits and other public use requests. 3. Tracking and reporting annual forest accomplishments, including timber sale establishment, stand updates, compartment reconnaissance, regeneration monitoring, reforestation, site preparation, invasive species control and similar activities. 4. Assisting with public engagement to address issues and concerns pertaining to county forest, barrens, and recreation management. 5. Assisting with the management of the voluntary forest carbon program. 6. Providing limited supervision, coordination, and training of full and part- time Department staff. 7. Representing the Department at meetings and conferences, as well as on boards, committees and workgroups (as approved by the Forestry and Parks Administrator), including the County Board, Forestry and Parks Committee, WCFA, WDNR, SAF, and similar organizations. 3. County Forest Management: assist with various aspects of the timber management program, including: 1. Timber sale establishment. 2. Forest inventory, including compartment reconnaissance and stand updates. 3. Reforestation activities, including site preparation, monitoring and prescribed burning. 4. Access Management: assist with all aspects of the development, coordination, management, maintenance and reporting of the access management program, including: 1. Development and management of annual goals, workloads, and accomplishment tracking. 2. Monitoring, maintenance, and use designations for roads, recreational trails, and road stream crossings. 3. Development and revision of access management plans, standards, guidelines, requirements, signing, and enforcement. 4. Assist in planning, negotiating and maintaining access permits and easements to County property or properties where the County has a vested interest. 5. Barrens Management: assist with all aspects of the development, management, maintenance and reporting of the barrens management program, including: 1. Development and management of annual goals, workloads, and barrens management plans, including maintenance, improvement and wildlife projects. 2. Accomplishment tracking, reporting, and the development of monitoring and maintenance protocols. 6. Forest Certification: assist with all aspects and compliance requirements of the third-party Forest Certification program. B. Other Duties and Responsibilities. Below are examples of secondary responsibilities and duties. May include other responsibilities as assigned or required. 1. Temporarily assume the roles and responsibilities of the Forestry and Parks Administrator in cases of prolonged absence or illness, as directed by the County Administrator. 2. Assist with wildlife habitat planning, monitoring, and development projects, including reporting. 3. Assist in the coordination and enforcement of county forest, park and trail policies, regulations, contracts and ordinances. 4. Assist in the operation of County parks, campgrounds, and recreational properties. 5. Assist in equipment and other purchases. 6. Assist with grant writing, administration, and reporting for land acquisition, property improvement projects or similar projects. 7. Assist with permit or similar applications and administration required to achieve program objectives. 8. Assist County and DNR personnel in forest regeneration activities, monitoring, prescribed burning, and invasive species control. 9. Work with State, Federal, Tribal and other agencies to achieve maximum program objectives. 10. Prepare and present material at conferences, meetings, school/local functions or similar events. 11. Evaluate the effectiveness of forest management and/or administrative activities and make recommendations to the Forestry and Administrator. 12. Provide periodic updates, make occasional reports and/or presentations to the Forestry and Parks Committee, County Board or similar governing body, as directed by the Forestry and Parks Administrator. 10. PHYSICAL REQUIREMENTS: 1. Ability to perform extended periods of physical labor including, but not limited to, walking, lifting, bending, pushing, pulling, sitting, and standing. 2. Heavy to moderate lifting and carrying of up to 50 lbs. 3. Ability to work in diverse outdoor environments and various weather conditions. 4. Distance vision and depth perception sufficient to perform the job safely. 11. TITLE OF IMMEDIATE SUPERVISOR: Bayfield County Forestry and Parks Administrator. 12. NATURE OF SUPERVISION EXERCISED OVER EMPLOYEE’S WORK: Moderate to Limited. 13. TITLES AND NUMBER OF PERSONS SUPERVISED BY EMPLOYEE: Entire full and part time Department staff , with an emphasis on the Forester, Technician and Office Manager positions. 14. NATURE OF SUPERVISION EXERCISED BY EMPLOYEE: Limited, as directed by the Forestry and Parks Administrator or County Administrator. 15. CONTACTS WITH PUBLIC – NATURE AND FREQUENCY: Frequent – answering questions and informing the public, contractors, and other agencies of Department policies and management decisions. Employee Signature Date ________________________________________________________________________ Supervisor Signature Title Date 1 BAYFIELD COUNTY JOB DESCRIPTION 1. DEPARTMENT: Bayfield County Forestry and Parks Department 2. EMPLOYEE: 3. HIRE DATE: 4. POSITION TITLE: Inventory and Analysis Forester 5. SALARY: 6. POSITION PURPOSE Provides professional leadership in forest inventory design, data modeling, and forest management analysis, while assisting with the day-to-day operations of the Forestry and Parks Department. 7. QUALIFICATIONS & REQUIREMENTS 1. Education: Bachelor of Science in Forestry or a closely related field from an accredited institution. An advanced or graduate degree is preferred. Degrees in other Natural Resource or Biological Sciences may be considered with 2+ years of professional natural resource management experience. 2. Experience: Minimum of 2 years’ experience in the design, development, implementation, analysis, and maintenance of forest inventory, management, reforestation, and/or similar programs, including reporting and modeling. Experience working in northern forest types is preferred. 3. Proficiency working with GIS systems (ESRI products), field data collection tools, remote sensing, coding (ex. R, Python), database development and management, and other similar programs required to effectively compile, analyze and report information. 4. Valid Wisconsin driver’s license. 5. Ability to work independently outdoors in all types of rugged terrain and adverse weather conditions. 8. KNOWLEDGE, SKILLS, AND ABILITIES (KSAs) 1. Working knowledge of silviculture, dendrology, mensuration, tree physiology, forest entomology, forest pathology, forest biometrics, timber harvest systems, and sustainable forest management principles, with an emphasis on northern forest types. 2. Working knowledge of designing and developing statistically sound inventory, sampling, and monitoring programs, including plot establishment, data collection, database maintenance, statistical reporting, coding and modeling. 3. Understanding of federal, state, and local forestry laws, basic land surveying principles, third-party forest certification systems, and the interrelationships of biotic and abiotic factors influencing forest health and management practices. 4. Knowledge of voluntary forest carbon programs, improved forest management projects, carbon markets, and carbon accounting as they pertain to public forest lands. 2 5. Proficiency with GIS systems (ArcView/ArcGIS), global positioning equipment (GPS), field data recorders, database development and management, aerial photography/digital imagery interpretation, map production, and Microsoft Office Suite. 6. Ability to safely operate motorized vehicles and power equipment (including 4x4 trucks, ATVs, snowmobiles, trailers, chainsaws, and brush saws) alongside standard office equipment. 7. Strong analytical, problem-solving, and written/oral communication skills. Ability to interact with diverse public groups, a multicultural workforce, and local, state, and federal agencies in a positive, collaborative manner. 9. RESPONSIBILITIES AND DUTIES Below are examples of the principal responsibilities of the position. Other forest, recreation, and park management duties may be assigned or required. A. Primary Responsibilities and Duties 1. Continuous Forest Inventory (CFI): Provide a lead role in the design, development, establishment, and maintenance of a scientifically and statistically sound, permanent Continuous Forest Inventory (CFI) monitoring program, including data collection, compilation, entry, analysis, database management, reporting, coding and modeling. 2. Regeneration Monitoring: Provide a lead and supportive role in the design, development, establishment, and maintenance of a scientifically and statistically sound reforestation monitoring program for both artificially and naturally regenerated stands, including plot design and establishment, data collection protocols, compilation, entry, analysis, and reporting. 3. Compartment & Stand Reconnaissance: Provide a lead role in compartment and stand- level reconnaissance, including compartment and/or stand selection, data collection protocols, compilation, entry, analysis, and reporting, primarily utilizing the Wisconsin Forest Inventory and Reporting System (WisFIRS), as well as internal database management. 4. Forest Management: Provide a lead role in analyzing and assessing the effectiveness of forest management activities, including recommendations for improvement; provide assistance with various timber sale establishment activities, as well as timber sale administration, when directed by the Forestry and Parks Administrator. 5. Inventory & Monitoring Analysis: Provide a lead role in the analysis and reporting of information collected within items 1 through 4 listed above, including the design, development, maintenance, and integration of forest growth and yield models and/or similar forms of data modeling and analysis used to evaluate reforestation activities, silvicultural prescriptions, and other forest management practices; develop effective maps, graphs, and/or charts; provide recommendations for improvement. 6. Access Management Program: Provide a lead role in the maintenance and continued development of the Department’s access management program, primarily as it relates to database development, management, data collection protocols, reporting, mapping, and analysis. 7. Forest Carbon Program: Assist in the management of the voluntary forest carbon program, including data collection and analysis, plot remeasurement and maintenance, reporting and contract administration. 3 8. GIS Database Management: Maintain and develop the Department’s GIS database(s), including a lead role on accomplishment tracking and analysis across all facets of the forest management program, as well as similar parks, recreation and wildlife responsibilities; including mapping and reporting. B. Other Responsibilities and Duties Below are examples of secondary responsibilities and duties. May include other responsibilities as assigned or required. 1. Assist in the development of the Department’s various annual work plan, comprehensive land use plan, operating budget and accomplishment reports. 2. Maintain accurate forest records and historical archives, across both computerized database systems and hard-copy files. 3. Assist in reforestation activities, including planning and field administration, as well as assisting County and DNR personnel in prescribed burning and invasives species control. 4. Assist in county forest, recreation and wildlife habitat planning, development, and infrastructure maintenance projects. 5. Assist in the coordination, enforcement, and monitoring of timber sale contracts, as well as county forest and park policies, regulations, and ordinances. 6. Assist in the development, monitoring, and administration of reforestation and other forest management-related contracts and associated documents, as directed by the Forestry and Parks Administrator. 7. Assist in equipment and other purchases, as well as grant and/or permit writing, administration, and reporting, as directed by the Forestry and Parks Administrator. 8. Work with State, Federal, Tribal and other agencies to achieve maximum program objectives, including maintaining effective relationships with other County departments (. 9. Prepare and present material at conferences, meetings, school/local functions or similar events; represent the Department at professional meetings, conferences or similar events. 10. Evaluate the effectiveness of forest management and/or administration activities and make recommendations to the Forestry and Administrator. 11. Provide periodic updates, make occasional reports and/or presentations to the Forestry and Parks Committee, County Board or similar governing body, as directed by the Forestry and Parks Administrator. 10. PHYSICAL REQUIREMENTS: 1) Ability to perform extended periods of physical labor including, but not limited to, walking, lifting, bending, pushing, pulling, sitting, and standing. 2) Heavy to moderate lifting and carrying of up to 50 lbs. 3) Ability to work in various weather conditions including sun, wind, rain and snow. 4) Distance vision and depth perception to perform the job safely. 11. TITLE OF IMMEDIATE SUPERVISOR: Bayfield County Forestry and Parks Administrator 12. NATURE OF SUPERVISION EXERCISED OVER EMPLOYEE’S WORK: Moderate 4 13. TITLES AND NUMBER OF PERSONS SUPERVISED BY EMPLOYEE: Summer interns, Highway interns, community service workers and contractors. 14. NATURE OF SUPERVISION EXERCISED BY EMPLOYEE: Limited 15. CONTACTS WITH PUBLIC – NATURE AND FREQUENCY: Frequent – answering questions and informing the public, contractors, and other agencies of Department policies and management decisions. Employee Signature Date ________________________________________________________________________ Supervisor Signature Title Date     Check One: New Position (Additional Staff) New Title, Duties, Wage (Existing Staff) Increased Hours for existing position Reclassification (applies only to Clerk, Economic Support, Social Worker) General Information Date Request Submitted 6/22/2026 Department Forestry Current Position Title Inventory & Analysis Forester Current Classification (Select From List) Non-Exempt Current Grade (Select From List) L Current Annual Hours (Select From List) 2080.00 If Other, How Many Hours Currently Scheduled Per Year 2080 Current Hourly Rate $41.28 L12 Requested Position Title Inventory & Analysis Forester no change Proposed Classification (Select From List) Non-Exempt no change Proposed Grade (Select From List) M Proposed Hourly Rate $42.02 M10 Annual Hours Requested (Select From List) 2080 no change If other, How Many Annual Hours Requested 2080 Explain the rationale for this request (be specific about why this position or reclassification is needed): Cost Analysis Item Current ($) Proposed ($) Difference Hourly Rate 41.28$ 42.02$ 0.74$ Annual Hours 2080.00 2080.00 0 Annual Gross 85,862.40$ 87,401.60$ 1,539.20$ WRS General (7.2%) 6,182.09$ 6,292.92$ 110.82$ WRS Protective Status, Duty Disability (Sheriff) -$ -$ -$ FICA/Medicare (7.65%) 6,568.47$ 6,686.22$ 117.75$ Worker’s Comp (3.63%) 3,116.81$ 3,172.68$ 55.87$ Health Insurance (Enter $35,408 for family as estimate if new FT position) 35,408.00$ 35,408.00$ -$ Life Insurance 10.30$ 10.49$ 0.18$ Total Wage/Benefit Costs 137,148.08$ 138,971.90$ 1,823.83$ Will New/ Additional Furniture Be Needed? no Will New/Additional Computer Be Needed? no Is office space available? yes Explain where funding for this position will come from. IE..specific grant, levy, user fees, etc… Throughout the winter, I’ve been working on collecting wage comps for every position in my Department. I waited until after the last wage study, primarily to see if this one was going to be any different. It wasn’t. I've been around long enough to witness the last 4 assessments of this Department and felt the results were lacking each time. The next logical step, for me, was to conduct one myself. The results of an internal analysis would either confirm the contractors findings or lend credence to my suspicions that some positions were undervalued. Either way, it would provide some closure. In addition to compiling wage comps, another goal was to conduct a thorough review of the forest management and rec programs, targeting position structuring and placements. The forest manangement program has evolved significantly, in both complexity and diversity, over the last decade. The Inventory and Analysis Forester position is the only one of it's kind within a WI or MN County Forest program. Comparable positions are more commonly found within the state and federal systems (as well as academia), and regularly classified as a Natural Resource Specialist or something similar. The Inventory and Analysis Forester also plays an intregal role in the management of the carbon program, something that is also unique to this position. NEW POSITION ANALYSIS FORM Provide any other details about this request that may be helpful for the Personnel Committee or County Board. Funding would come from stumpage revenue and project spending reductions, resulting in a slightly less return to the general fund. The Department has returned a total of over $12.0 million in surplus revenue to the general fund since 2016. This is additional revenue above and beyond the budgeted annual net deposit. Another option is to cover the initial increase in expense with a short-term transfer from the carbon account. This could occur in 2027 and 2028. With the expense associated with the position returning to normal in 2029 (100% from the general fund). I would also be willing to freeze my normal one-step increase in 2027, to help reduce the burden over the short term. If that option is selected, I'd propose a two-step increase in 2028 (one step to start 2028 and the second step in July). Attached is a summary of my internal wage analysis. These results more accurately capture regional comparable public sector markets (County, State, Federal and Municipal) within Northern Wisconsin, Minnesota and Michigan and strongly support my initial opinion that numerous positions within the Forestry and Parks Department have been repeatedly undervalued (by the contractors). The results of my internal wage analysis, combined with the County's goal to be a 2.5% above market average employer, as well as the unique requirements and expectations of the position, help to reinforce the request that the Inventory and Analysis Forester should be compensated one grade higher than the current placement.     Check One: New Position (Additional Staff) New Title, Duties, Wage (Existing Staff) Increased Hours for existing position Reclassification (applies only to Clerk, Economic Support, Social Worker) General Information Date Request Submitted 6/22/2026 Department Forestry Current Position Title Forester Current Classification (Select From List) Non-Exempt Current Grade (Select From List) K Current Annual Hours (Select From List) 2080.00 If Other, How Many Hours Currently Scheduled Per Year 2080 Current Hourly Rate $38.85 K12 Requested Position Title Assistant Administrator Proposed Classification (Select From List) Exempt Proposed Grade (Select From List) N Proposed Hourly Rate $40.70 N6 Annual Hours Requested (Select From List) 2080 no change If other, How Many Annual Hours Requested 2080 Explain the rationale for this request (be specific about why this position or reclassification is needed): Cost Analysis Item Current ($) Proposed ($) Difference Hourly Rate 38.85$ 40.70$ 1.85$ Annual Hours 2080.00 2080.00 0 Annual Gross 80,808.00$ 84,656.00$ 3,848.00$ WRS General (7.2%) 5,818.18$ 6,095.23$ 277.06$ WRS Protective Status, Duty Disability (Sheriff) -$ -$ -$ FICA/Medicare (7.65%) 6,181.81$ 6,476.18$ 294.37$ Worker’s Comp (3.63%) 2,933.33$ 3,073.01$ 139.68$ Health Insurance (Enter $35,408 for family as estimate if new FT position) -$ -$ -$ Life Insurance 9.70$ 10.16$ 0.46$ Total Wage/Benefit Costs 95,751.02$ 100,310.59$ 4,559.57$ Will New/ Additional Furniture Be Needed? no Will New/Additional Computer Be Needed? no Is office space available? yes Explain where funding for this position will come from. IE..specific grant, levy, user fees, etc… NEW POSITION ANALYSIS FORM Throughout the winter, I’ve been working on collecting wage comps for every position in my Department. I waited until after the last wage study, primarily to see if this one was going to be any different. It wasn’t. I've been around long enough to witness the last 4 assessments of this Department and felt the results were lacking each time. The next logical step, for me, was to conduct one myself. The results of an internal analysis would either confirm the contractors findings or lend credence to my suspicions that some positions were undervalued. Either way, it would provide some closure. In addition to compiling wage comps, another goal was to conduct a thorough review of the forest management and rec programs, targeting position structuring and placements. While no new additional members of the team are needed at this time, I concluded that there is a need to transform one of the four existing forester positions into a second assistant administrator. The forest manangement program has evolved significantly, in both complexity and diversity, over the last decade. The goal of the second assistant position will be to monitor, track and report all annual forest management goals and accomplishments, play a lead role in the barrens, access and wildlife management programs, assistant in grant writing and administration, and perform similar functions that are above and beyond the requirements of a forester. While also accomplishing some traditional forest management tasks (similar to a forester). A second assistant position will also provide another opportunity for advancement within the Forester group, thus positively influencing retention. There will be little to no change to the role and responsibility of the other existing Assistant Administrator position. Provide any other details about this request that may be helpful for the Personnel Committee or County Board. Funding would come from stumpage revenue and project spending reductions, resulting in a slightly less return to the general fund. The Department has returned a total of over $12.0 million in surplus revenue to the general fund since 2016. This is additional revenue above and beyond the budgeted annual net deposit. Another option is to cover the initial increase in expense with a short-term transfer from the carbon account. This could occur in 2027 and 2028. With the expense associated with the position returning to normal in 2029 (100% from the general fund). I would also be willing to freeze my normal one-step increase in 2027, to help reduce the burden over the short term. If that option is selected, I'd propose a two-step increase in 2028 (one step to start 2028 and the second step in July). Mike Amman, who has been a Forester for Bayfield County for the last 23 years, is being recommended for the second Assistant Administrator position and has already been performing many of the tasks described above. He is producing at an exceptionally high level, is well respected in the field of forest and barrens management, and is an outstanding brand ambassador. He would excel in this role and help take this Department to the next level. The then vacant 4th Forester position would not be refilled. The Department would operate with 3 Foresters and 2 Assistant Administrators. Resulting in zero net change to the total FTE's on the team. Here is an example of Mike in action on a recent Discover Wisconsin piece on barrens management: https://discoverwisconsin.com/discover-the-barrens-of-bayfield-moquah-bass-lake-barnes/     Check One: New Position (Additional Staff) New Title, Duties, Wage (Existing Staff) Increased Hours for existing position Reclassification (applies only to Clerk, Economic Support, Social Worker) General Information Date Request Submitted 6/22/2026 Department Forestry Current Position Title Recreation Coordinator Current Classification (Select From List) Exempt Current Grade (Select From List) L Current Annual Hours (Select From List) 2080.00 If Other, How Many Hours Currently Scheduled Per Year 2080 Current Hourly Rate $38.64 L9 Requested Position Title Recreation Coordinator no change Proposed Classification (Select From List) Exempt no change Proposed Grade (Select From List) M Proposed Hourly Rate $39.22 M7 Annual Hours Requested (Select From List) 2080 no change If other, How Many Annual Hours Requested 2080 Explain the rationale for this request (be specific about why this position or reclassification is needed): Cost Analysis Item Current ($) Proposed ($) Difference Hourly Rate 38.64$ 39.22$ 0.58$ Annual Hours 2080.00 2080.00 0 Annual Gross 80,371.20$ 81,577.60$ 1,206.40$ WRS General (7.2%) 5,786.73$ 5,873.59$ 86.86$ WRS Protective Status, Duty Disability (Sheriff) -$ -$ -$ FICA/Medicare (7.65%) 6,148.40$ 6,240.69$ 92.29$ Worker’s Comp (3.63%) 2,917.47$ 2,961.27$ 43.79$ Health Insurance (Enter $35,408 for family as estimate if new FT position) 35,408.00$ 35,408.00$ -$ Life Insurance 9.64$ 9.79$ 0.14$ Total Wage/Benefit Costs 130,641.44$ 132,070.93$ 1,429.49$ Will New/ Additional Furniture Be Needed? no Will New/Additional Computer Be Needed? no Is office space available? yes Throughout the winter, I’ve been working on collecting wage comps for every position in my Department. I waited until after the last wage study, primarily to see if this one was going to be any different. It wasn’t. I've been around long enough to witness the last 4 assessments of this Department and felt the results were lacking each time. The next logical step, for me, was to conduct one myself. The results of an internal analysis would either confirm the contractors findings or lend credence to my suspicions that some positions were undervalued. Either way, it would provide some closure. In addition to compiling wage comps, another goal was to conduct a thorough review of the forest management and rec programs, targeting position structuring and placements. The recreation program has grown significantly, in both complexity and diversity, over the last decade. Recreation Coordinator is a fairly unique position within a County program (whether in Wisconsin or Minnesota). Comparable positions are more commonly found within the state and federal systems, as well as larger municipalities. This position commands a lead role in managing one of the largest rec programs, both motorized and non-motorized, within a County Forest system in the Lake States. It also involves maintaining strong relationships with dozens of rec partners, as well as consistently building new ones. There is no ceiling on the rec program. The rec program also continues to grow, as will the responsibilities of the Rec Coordinator. In Sara, we have a strong, experienced, highly skilled and well respected professional, the type that you build a program around. NEW POSITION ANALYSIS FORM Explain where funding for this position will come from. IE..specific grant, levy, user fees, etc… Provide any other details about this request that may be helpful for the Personnel Committee or County Board. Funding would come from stumpage revenue and project spending reductions, resulting in a slightly less return to the general fund. The Department has returned a total of over $12.0 million in surplus revenue to the general fund since 2016. This is additional revenue above and beyond the budgeted annual net deposit. Another option is to cover the initial increase in expense with a short-term transfer from the carbon account. This could occur in 2027 and 2028. With the expense associated with the position returning to normal in 2029 (100% from the general fund). I would also be willing to freeze my normal one-step increase in 2027, to help reduce the burden over the short term. If that option is selected, I'd propose a two-step increase in 2028 (one step to start 2028 and the second step in July). Attached is a summary of my internal wage analysis. These results more accurately capture comparable regional public sector markets (County, State, Federal and Municipal) within Northern Wisconsin, Minnesota and Michigan and strongly support my initial opinion that numerous positions within the Forestry and Parks Department have been repeatedly undervalued (by the contractors). The results of my internal wage analysis, combined with the County's desire to be a 2.5% above market average employer, as well as the unique requirements and expectations of the position, help to reinforce the request that the Recreation Coordinator should be compensated one grade higher than the current placement. Also, this position is currently funded 50% from the carbon account. At the very least, 50% of this total increase would also come from the carbon account.     Check One: New Position (Additional Staff) New Title, Duties, Wage (Existing Staff) Increased Hours for existing position Reclassification (applies only to Clerk, Economic Support, Social Worker) General Information Date Request Submitted 6/22/2026 Department Forestry Current Position Title Assistant Administrator Current Classification (Select From List) Exempt Current Grade (Select From List) M Current Annual Hours (Select From List) 2080.00 If Other, How Many Hours Currently Scheduled Per Year 2080 Current Hourly Rate $43.89 M12 Requested Position Title Assistant Administrator no change Proposed Classification (Select From List) Exempt no change Proposed Grade (Select From List) N Proposed Hourly Rate $44.69 N10 Annual Hours Requested (Select From List) 2080 no change If other, How Many Annual Hours Requested 2080 Explain the rationale for this request (be specific about why this position or reclassification is needed): Cost Analysis Item Current ($) Proposed ($) Difference Hourly Rate 43.89$ 44.69$ 0.80$ Annual Hours 2080.00 2080.00 0 Annual Gross 91,291.20$ 92,955.20$ 1,664.00$ WRS General (7.2%) 6,572.97$ 6,692.77$ 119.81$ WRS Protective Status, Duty Disability (Sheriff) -$ -$ -$ FICA/Medicare (7.65%) 6,983.78$ 7,111.07$ 127.30$ Worker’s Comp (3.63%) 3,313.87$ 3,374.27$ 60.40$ Health Insurance (Enter $35,408 for family as estimate if new FT position) 35,408.00$ 35,408.00$ -$ Life Insurance 10.95$ 11.15$ 0.20$ Total Wage/Benefit Costs 143,580.77$ 145,552.48$ 1,971.71$ Will New/ Additional Furniture Be Needed? no Will New/Additional Computer Be Needed? no Is office space available? yes Explain where funding for this position will come from. IE..specific grant, levy, user fees, etc… Throughout the winter, I’ve been working on collecting wage comps for every position in my Department. I waited until after the last wage study, primarily to see if this one was going to be any different. It wasn’t. I've been around long enough to witness the last 4 assessments of this Department and felt the results were lacking each time. The next logical step, for me, was to conduct one myself. The results of an internal analysis would either confirm the contractors findings or lend credence to my suspicions that some positions were undervalued. Either way, it would provide some closure. In addition to compiling wage comps, another goal was to conduct a thorough review of the forest management and rec programs, targeting position structuring and placements. The forest manangement and recreation programs have evolved significantly, in both complexity and diversity, over the last decade+. The Assistant position plays a significant role in the administration of both programs. The results of the internal wage study provide solid data to more accurately quantify the current average wage for similar positions within similar, comparable public sector programs throughout the northern Lake States region. NEW POSITION ANALYSIS FORM Provide any other details about this request that may be helpful for the Personnel Committee or County Board. Funding would come from stumpage revenue and project spending reductions, resulting in a slightly less return to the general fund. The Department has returned a total of over $12.0 million in surplus revenue to the general fund since 2016. This is additional revenue above and beyond the budgeted annual net deposit. Another option is to cover the initial increase in expense with a short-term transfer from the carbon account. This could occur in 2027 and 2028. With the expense associated with the position returning to normal in 2029 (100% from the general fund). I would also be willing to freeze my normal one-step increase in 2027, to help reduce the burden over the short term. If that option is selected, I'd propose a two-step increase in 2028 (one step to start 2028 and the second step in July). Attached is a summary of my internal wage analysis. These results more accurately capture regional comparable public sector markets (County, State, Federal and Municipal) within Northern Wisconsin, Minnesota and Michigan and strongly support my initial opinion that numerous positions within the Forestry and Parks Department have been repeatedly undervalued (by the contractors). The results of my internal wage analysis, combined with the County's desire to be a 2.5% above market average employer, as well as the unique requirements and expectations of the position, help to reinforce the request that the Assistant Administrator position should be compensated one grade higher than the current placement. Additionally, per the internal wage analysis, it's common for an Assistant level position to be 2-3 wage grades lower than the Administrator or Director of a County Forest Department. In Bayfield County, the Assistant position is currently 4 grades lower than the Administrator. Length: 1,715.7 Feet Lang Access Permit 2026 Bayfield Override 1 Override 1 Public Land County Forest Rivers Lakes Meander Lines Approximate Parcel Boundary Section Lines Government Lot Municipal Boundary All Roads Town Survey Maps UnRecorded Map Recorded Map Corner Tie Sheets Section Corner Monument on File Building Footprint 2009-2015 Changed Existing New Unknown Driveways Buildings 8/5/2026, 11:35:54 AM 0 0.07 0.150.04 mi 0 0.1 0.20.05 km 1:3,132 Bayfield County Land Records Department https://maps.bayfieldcounty.wi.gov/BayfieldWAB/ Proposed Log-A-Load Sale CHURCH HUFFGARD BINGO BINGO ¯ 0 650 1,300325 Feet Roads Trails Log a Load Sale Original sale area Decline Pockets Original sale area is 57 acres Log a Load sale area will be 21.6 acres. 18 acres of thinning and 3.6 acres of decline pocket clear cuts (300 cords approximately) Remaining sale area is ~36 acres Bayfield County Forestry and Parks Department Timber Sale Revenue Report Monthly, Cumulative and Three Year Average 2026 2026 2025 2025 2023-2025 2023-2025 Month YTD Month YTD Average Average Net Net Net Net Month Net Cumulative Net January $63,914.81 $63,914.81 $309,478.22 $309,478.22 $261,668.26 $261,668.26 February $340,717.12 $404,631.93 $262,299.26 $571,777.48 $333,840.92 $595,509.18 March $271,183.12 $675,815.05 $554,430.20 $1,126,207.68 $603,161.17 $1,198,670.35 April $105,893.71 $781,708.76 $316,498.91 $1,442,706.59 $235,425.41 $1,434,095.76 May $116,616.45 $898,325.21 $189,297.86 $1,632,004.45 $252,383.16 $1,686,478.92 June $270,211.48 $1,168,536.69 $299,386.05 $1,931,390.50 $455,147.23 $2,141,626.15 July $292,213.22 $1,460,749.91 $354,251.97 $2,285,642.47 $442,448.02 $2,584,074.17 August $1,460,749.91 $453,962.90 $2,739,605.37 $420,205.91 $3,004,280.08 September $1,460,749.91 $179,185.41 $2,918,790.78 $172,271.50 $3,176,551.58 October $1,460,749.91 $121,792.44 $3,040,583.22 $330,366.66 $3,506,918.24 November $1,460,749.91 $190,156.01 $3,230,739.23 $232,544.28 $3,739,462.52 December $1,460,749.91 $200,254.52 $3,430,993.75 $227,698.05 $3,967,160.57 Month $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Monthly Net Revenues Comparison Summary 2023-2025 Average 2026 $3.54 $4.93 $3.43 2023 2024 2025 Net Revenues By Year 8/5/2026 K:\File System\6000 Management\6500-Finance & Accounting\Revenues\Committee Timber Sale Receipt Report\Timber Sale Revenues - Committee Timber Sale Report Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General REVENUE Department 34 - Forestry 43572 State Grant-Snowmobile Trails 229,260.00 .00 229,260.00 .00 .00 36,916.50 192,343.50 16 .00 43575 43575 State Grant-ATV Trails 158,000.00 .00 158,000.00 .00 .00 6,841.50 151,158.50 4 .00 43575-002 ATV Winter Trail Grants 34,740.00 .00 34,740.00 .00 .00 .00 34,740.00 0 .00 43575 - Totals $192,740.00 $0.00 $192,740.00 $0.00 $0.00 $6,841.50 $185,898.50 4% $0.00 43582 Conservation Aids-50/50 NL 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 .00 43587 Good Neighbor Grant 21,000.00 .00 21,000.00 .00 .00 .00 21,000.00 0 .00 43598 County Forest Admin Grant 79,500.00 .00 79,500.00 .00 .00 82,924.48 (3,424.48) 104 78,968.55 43599 Wildlife Habitat .10 Grant NL 17,855.00 .00 17,855.00 .00 .00 18,329.71 (474.71) 103 10,927.53 43610 State DOT Road Aid NL 13,016.00 .00 13,016.00 .00 .00 13,273.05 (257.05) 102 13,015.69 46331 Ice Cave Parking Fee .00 .00 .00 .00 .00 3,259.00 (3,259.00) +++ .00 46720 County Park Fees 145,000.00 .00 145,000.00 .00 .00 113,727.50 31,272.50 78 107,186.68 46721 Yurt Rental Revenue 40,000.00 .00 40,000.00 .00 .00 16,864.92 23,135.08 42 20,485.97 46811 Sale of Wood-CFL-Co Share 3,300,000.00 .00 3,300,000.00 .00 .00 1,460,749.91 1,839,250.09 44 2,307,714.97 46815 10% County Forestry-Towns 366,666.00 .00 366,666.00 .00 .00 .00 366,666.00 0 .00 46816 Sale of Wood/Non-CFL 50,000.00 .00 50,000.00 .00 .00 127,691.88 (77,691.88) 255 664.04 46823 Equipment Use Agreement NL 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 .00 48205 Rent on Leased Land 17,700.00 .00 17,700.00 .00 .00 21,403.96 (3,703.96) 121 21,422.06 48401 Insurance Recoveries .00 .00 .00 .00 .00 13,035.03 (13,035.03) +++ .00 48500 Donations 80,000.00 .00 80,000.00 .00 .00 79,558.91 441.09 99 113,562.00 48900 All Other Revenue 8,000.00 .00 8,000.00 .00 .00 1,529.13 6,470.87 19 4,728.40 48910 Permit Revenues 1,000.00 .00 1,000.00 .00 .00 740.00 260.00 74 20.00 49301 Fund Balance Applied 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 .00 49401 Sale of Larger $Gen Fixed Assets .00 .00 .00 .00 .00 .00 .00 +++ 3,594.00 Department 34 - Forestry Totals $4,598,237.00 $0.00 $4,598,237.00 $0.00 $0.00 $1,996,845.48 $2,601,391.52 43% $2,682,289.89 REVENUE TOTALS $4,598,237.00 $0.00 $4,598,237.00 $0.00 $0.00 $1,996,845.48 $2,601,391.52 43% $2,682,289.89 EXPENSE Department 34 - Forestry State Account 55201 - Parks 50220 Utilities 12,000.00 .00 12,000.00 .00 .00 2,600.73 9,399.27 22 3,350.05 50225 Telephone 2,500.00 .00 2,500.00 .00 .00 1,248.78 1,251.22 50 1,226.72 50240 Repair & Maintenance 7,500.00 .00 7,500.00 .00 .00 2,584.51 4,915.49 34 2,198.41 50290 Contractual Services 49,761.00 .00 49,761.00 .00 .00 20,780.29 28,980.71 42 19,586.50 50313 Printing & Duplication 600.00 .00 600.00 .00 .00 1,578.56 (978.56) 263 290.00 50350 50350 Repair & Maintenance Supplies 1,500.00 .00 1,500.00 .00 .00 3,642.70 (2,142.70) 243 2,557.16 50350-002 Yurt Repair & Maintenance 4,500.00 .00 4,500.00 .00 .00 362.93 4,137.07 8 565.33 50350 - Totals $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $4,005.63 $1,994.37 67% $3,122.49 Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 1 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 34 - Forestry State Account 55201 - Parks 50590 Other Fixed Charges 1,900.00 .00 1,900.00 .00 .00 1,891.22 8.78 100 1,923.50 State Account 55201 - Parks Totals $80,261.00 $0.00 $80,261.00 $0.00 $0.00 $34,689.72 $45,571.28 43% $31,697.67 State Account 55206 - Ice Caves 50390 Other Supplies and Expense .00 .00 .00 .00 .00 1,234.36 (1,234.36) +++ .00 State Account 55206 - Ice Caves Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,234.36 ($1,234.36) +++ $0.00 State Account 55313 - Recreation Management 50240 Repair & Maintenance 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 500.00 50290 Contractual Services 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 557.15 50340 Operating Supplies .00 .00 .00 .00 .00 .00 .00 +++ 39.54 50350 Repair & Maintenance Supplies 1,000.00 .00 1,000.00 .00 .00 991.55 8.45 99 1,157.04 50351 Fuel 500.00 .00 500.00 .00 .00 407.68 92.32 82 398.40 50390 Other Supplies and Expense .00 .00 .00 .00 .00 81.99 (81.99) +++ .00 State Account 55313 - Recreation Management Totals $6,500.00 $0.00 $6,500.00 $0.00 $0.00 $1,481.22 $5,018.78 23% $2,652.13 State Account 55442 - Snowmobile Trail Maint. Grants 50240 Repair & Maintenance 229,260.00 .00 229,260.00 .00 .00 93,631.27 135,628.73 41 69,031.30 State Account 55442 - Snowmobile Trail Maint. Grants Totals $229,260.00 $0.00 $229,260.00 $0.00 $0.00 $93,631.27 $135,628.73 41% $69,031.30 State Account 55443 - ATV Trail Maintenance Grants 50240 Repair & Maintenance 158,000.00 .00 158,000.00 .00 .00 86,371.54 71,628.46 55 12,552.23 State Account 55443 - ATV Trail Maintenance Grants Totals $158,000.00 $0.00 $158,000.00 $0.00 $0.00 $86,371.54 $71,628.46 55% $12,552.23 State Account 55447 - ATV Winter Trail Grants 50240 Repair & Maintenance 34,740.00 .00 34,740.00 .00 .00 .00 34,740.00 0 .00 State Account 55447 - ATV Winter Trail Grants Totals $34,740.00 $0.00 $34,740.00 $0.00 $0.00 $0.00 $34,740.00 0% $0.00 State Account 56121 - Forestry 50121 Full Time 707,909.00 .00 707,909.00 .00 .00 351,406.96 356,502.04 50 325,394.44 50130 Funeral Leave .00 .00 .00 .00 .00 .00 .00 +++ 825.23 50131 Sick Leave Pay .00 .00 .00 .00 .00 .00 .00 +++ 23,918.39 50132 Vacation Pay 2,400.00 .00 2,400.00 .00 .00 1,270.00 1,130.00 53 32,000.00 50133 PTO .00 .00 .00 .00 .00 28,250.05 (28,250.05) +++ .00 50135 Overtime 9,000.00 .00 9,000.00 .00 .00 3,458.52 5,541.48 38 2,719.96 50138 Holiday Pay .00 .00 .00 .00 .00 11,119.68 (11,119.68) +++ 10,517.64 50140 Per Diem 2,500.00 .00 2,500.00 .00 .00 1,950.00 550.00 78 2,000.00 50151 Fica/Medicare 55,035.00 .00 55,035.00 .00 .00 28,377.91 26,657.09 52 28,773.10 50152 Co. Share Retirement 51,511.00 .00 51,511.00 .00 .00 28,476.75 23,034.25 55 25,732.46 50154 Health Insurance 199,140.00 .00 199,140.00 .00 .00 114,461.99 84,678.01 57 96,237.03 50155 Life Insurance 174.00 .00 174.00 .00 .00 107.36 66.64 62 92.16 50210 Professional Services 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00 Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 2 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 34 - Forestry State Account 56121 - Forestry 50220 Utilities 4,500.00 .00 4,500.00 .00 .00 3,220.95 1,279.05 72 2,615.58 50225 Telephone 5,500.00 .00 5,500.00 .00 .00 3,711.63 1,788.37 67 3,332.82 50240 Repair & Maintenance 5,500.00 .00 5,500.00 .00 .00 4,079.15 1,420.85 74 1,683.39 50290 Contractual Services 28,000.00 .00 28,000.00 .00 .00 .00 28,000.00 0 26,954.10 50310 Office Supplies 1,250.00 .00 1,250.00 .00 .00 957.98 292.02 77 777.18 50311 Postage 1,250.00 .00 1,250.00 .00 .00 858.73 391.27 69 774.35 50313 Printing & Duplication 4,000.00 .00 4,000.00 .00 .00 175.00 3,825.00 4 2,746.98 50315 Advertising 500.00 .00 500.00 .00 .00 127.63 372.37 26 42.55 50320 Publication,Subscriptions & Dues 1,500.00 .00 1,500.00 .00 .00 1,190.56 309.44 79 583.00 50325 Registration Fees & Tuition 3,000.00 .00 3,000.00 .00 .00 2,342.32 657.68 78 1,358.00 50331 Travel .00 .00 .00 .00 .00 10.00 (10.00) +++ .00 50332 Mileage 47,500.00 .00 47,500.00 .00 .00 32,554.49 14,945.51 69 35,082.31 50335 Meals 400.00 .00 400.00 .00 .00 401.19 (1.19) 100 325.18 50336 Lodging 1,500.00 .00 1,500.00 .00 .00 2,464.38 (964.38) 164 930.14 50351 Fuel 2,000.00 .00 2,000.00 .00 .00 725.24 1,274.76 36 405.81 50353 Parts 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 50390 Other Supplies and Expense 1,000.00 .00 1,000.00 .00 .00 802.44 197.56 80 551.70 50395 Safety Supplies 500.00 .00 500.00 .00 .00 816.81 (316.81) 163 194.92 50396 Clothing Allowance 2,970.00 .00 2,970.00 .00 .00 402.38 2,567.62 14 405.57 50513 Insurance Deductible Exp .00 .00 .00 .00 .00 7,039.02 (7,039.02) +++ .00 50590 Other Fixed Charges 600.00 .00 600.00 .00 .00 305.00 295.00 51 305.00 State Account 56121 - Forestry Totals $1,149,639.00 $0.00 $1,149,639.00 $0.00 $0.00 $631,064.12 $518,574.88 55% $627,278.99 State Account 56122 - Equipmnt Use Agreemnt=NonLapsing 50390 Other Supplies and Expense 3,500.00 .00 3,500.00 .00 .00 712.50 2,787.50 20 566.09 State Account 56122 - Equipmnt Use Agreemnt=NonLapsing Totals $3,500.00 $0.00 $3,500.00 $0.00 $0.00 $712.50 $2,787.50 20% $566.09 State Account 56123 - State sustainable Forestry Grant 50290 Contractual Services .00 .00 .00 .00 .00 15,000.00 (15,000.00) +++ .00 50332 Mileage .00 .00 .00 .00 .00 65.25 (65.25) +++ .00 State Account 56123 - State sustainable Forestry Grant Totals $0.00 $0.00 $0.00 $0.00 $0.00 $15,065.25 ($15,065.25) +++ $0.00 State Account 56125 - 10% Timber Sales Due Towns 50590 Other Fixed Charges 366,666.00 .00 366,666.00 .00 .00 .00 366,666.00 0 .00 State Account 56125 - 10% Timber Sales Due Towns Totals $366,666.00 $0.00 $366,666.00 $0.00 $0.00 $0.00 $366,666.00 0% $0.00 State Account 56128 - Sand & Gravel Pit Exp.=NonLapsng 50590 Other Fixed Charges 1,100.00 .00 1,100.00 .00 .00 1,090.00 10.00 99 1,090.00 Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 3 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 34 - Forestry State Account 56128 - Sand & Gravel Pit Exp.=NonLapsng Totals $1,100.00 $0.00 $1,100.00 $0.00 $0.00 $1,090.00 $10.00 99% $1,090.00 State Account 56129 - Town Road Improvement Aid 50241 Town Road Aid 60,000.00 .00 60,000.00 .00 .00 1,000.00 59,000.00 2 18,955.60 State Account 56129 - Town Road Improvement Aid Totals $60,000.00 $0.00 $60,000.00 $0.00 $0.00 $1,000.00 $59,000.00 2% $18,955.60 State Account 56145 - Access Management 50240 Repair & Maintenance 5,000.00 .00 5,000.00 .00 .00 307.15 4,692.85 6 850.00 50290 Contractual Services .00 .00 .00 .00 .00 1,766.44 (1,766.44) +++ .00 50340 Operating Supplies 500.00 .00 500.00 .00 .00 .00 500.00 0 11.46 50350 Repair & Maintenance Supplies 500.00 .00 500.00 .00 .00 491.81 8.19 98 .00 50351 Fuel .00 .00 .00 .00 .00 12.66 (12.66) +++ .00 State Account 56145 - Access Management Totals $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $2,578.06 $3,421.94 43% $861.46 State Account 56148 - State D.O.T. Road Aid NL Grant 50240 Repair & Maintenance 28,016.00 .00 28,016.00 .00 .00 .00 28,016.00 0 2,032.62 50810 Capital Equipment .00 .00 .00 .00 .00 .00 .00 +++ 7,000.00 State Account 56148 - State D.O.T. Road Aid NL Grant Totals $28,016.00 $0.00 $28,016.00 $0.00 $0.00 $0.00 $28,016.00 0% $9,032.62 State Account 56152 - Reforestation=NL 50290 Contractual Services 194,500.00 .00 194,500.00 .00 .00 67,144.46 127,355.54 35 60,694.89 50340 Operating Supplies .00 .00 .00 .00 .00 1,403.30 (1,403.30) +++ 1,226.95 50390 Other Supplies and Expense .00 .00 .00 .00 .00 54.40 (54.40) +++ 79.66 State Account 56152 - Reforestation=NL Totals $194,500.00 $0.00 $194,500.00 $0.00 $0.00 $68,602.16 $125,897.84 35% $62,001.50 State Account 56159 - Wildlife Habitat .5/Acre Grant 50240 Repair & Maintenance .00 .00 .00 .00 .00 364.08 (364.08) +++ 216.57 50290 Contractual Services 17,855.00 .00 17,855.00 .00 .00 4,253.24 13,601.76 24 .00 State Account 56159 - Wildlife Habitat .5/Acre Grant Totals $17,855.00 $0.00 $17,855.00 $0.00 $0.00 $4,617.32 $13,237.68 26% $216.57 State Account 56160 - County Forest Admin Grant 50111 Department Head 114,109.00 .00 114,109.00 .00 .00 57,408.00 56,701.00 50 55,082.88 50132 Vacation Pay .00 .00 .00 .00 .00 441.60 (441.60) +++ 3,363.84 50133 PTO .00 .00 .00 .00 .00 3,091.20 (3,091.20) +++ .00 50138 Holiday Pay .00 .00 .00 .00 .00 1,766.40 (1,766.40) +++ 1,681.92 50151 Fica/Medicare 8,729.00 .00 8,729.00 .00 .00 4,441.04 4,287.96 51 4,279.15 50152 Co. Share Retirement 7,931.00 .00 7,931.00 .00 .00 4,514.89 3,416.11 57 4,176.30 50154 Health Insurance 30,210.00 .00 30,210.00 .00 .00 17,594.92 12,615.08 58 15,804.88 50155 Life Insurance 55.00 .00 55.00 .00 .00 32.78 22.22 60 31.04 50320 Publication,Subscriptions & Dues 12,313.00 .00 12,313.00 .00 .00 12,312.82 .18 100 12,303.22 State Account 56160 - County Forest Admin Grant Totals $173,347.00 $0.00 $173,347.00 $0.00 $0.00 $101,603.65 $71,743.35 59% $96,723.23 Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 4 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 34 - Forestry State Account 56171 - Forest Management 50340 Operating Supplies 16,000.00 .00 16,000.00 .00 .00 11,865.20 4,134.80 74 5,443.66 State Account 56171 - Forest Management Totals $16,000.00 $0.00 $16,000.00 $0.00 $0.00 $11,865.20 $4,134.80 74% $5,443.66 State Account 56173 - Good Neighbor Grant 50135 Overtime 11,000.00 .00 11,000.00 .00 .00 11,143.33 (143.33) 101 7,641.70 50151 Fica/Medicare 840.00 .00 840.00 .00 .00 811.79 28.21 97 551.24 50152 Co. Share Retirement 760.00 .00 760.00 .00 .00 802.32 (42.32) 106 531.08 50154 Health Insurance 3,500.00 .00 3,500.00 .00 .00 2,494.71 1,005.29 71 1,975.51 50155 Life Insurance 2.00 .00 2.00 .00 .00 1.01 .99 50 .66 50332 Mileage 1,000.00 .00 1,000.00 .00 .00 938.82 61.18 94 495.49 50340 Operating Supplies 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 State Account 56173 - Good Neighbor Grant Totals $17,602.00 $0.00 $17,602.00 $0.00 $0.00 $16,191.98 $1,410.02 92% $11,195.68 Department 34 - Forestry Totals $2,542,986.00 $0.00 $2,542,986.00 $0.00 $0.00 $1,071,798.35 $1,471,187.65 42% $949,298.73 EXPENSE TOTALS $2,542,986.00 $0.00 $2,542,986.00 $0.00 $0.00 $1,071,798.35 $1,471,187.65 42% $949,298.73 Fund 100 - General Totals REVENUE TOTALS 4,598,237.00 .00 4,598,237.00 .00 .00 1,996,845.48 2,601,391.52 43% 2,682,289.89 EXPENSE TOTALS 2,542,986.00 .00 2,542,986.00 .00 .00 1,071,798.35 1,471,187.65 42% 949,298.73 Fund 100 - General Totals $2,055,251.00 $0.00 $2,055,251.00 $0.00 $0.00 $925,047.13 $1,130,203.87 $1,732,991.16 Fund 270 - Carbon Credits REVENUE Department 00 - General Fund 48312 Carbon Sales .00 .00 .00 .00 .00 .00 .00 +++ 110,067.24 49301 Fund Balance Applied 110,000.00 .00 110,000.00 .00 .00 .00 110,000.00 0 .00 Department 00 - General Fund Totals $110,000.00 $0.00 $110,000.00 $0.00 $0.00 $0.00 $110,000.00 0% $110,067.24 Department 34 - Forestry 48311 GASB Recognized Revenue on Carbon Credit Sales .00 .00 .00 .00 .00 245,600.00 (245,600.00) +++ .00 48312 Carbon Sales .00 .00 .00 .00 .00 625,837.12 (625,837.12) +++ 165,100.87 49301 Fund Balance Applied 161,174.00 .00 161,174.00 .00 .00 .00 161,174.00 0 .00 Department 34 - Forestry Totals $161,174.00 $0.00 $161,174.00 $0.00 $0.00 $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 State Account 59770 - Transfer to 440 50998 Other 110,000.00 .00 110,000.00 .00 .00 110,000.00 .00 100 67,737.00 State Account 59770 - Transfer to 440 Totals $110,000.00 $0.00 $110,000.00 $0.00 $0.00 $110,000.00 $0.00 100% $67,737.00 Department 00 - General Fund Totals $110,000.00 $0.00 $110,000.00 $0.00 $0.00 $110,000.00 $0.00 100% $67,737.00 Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 5 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 270 - Carbon Credits EXPENSE Department 34 - Forestry State Account 55201 - Parks 50340 Operating Supplies .00 .00 .00 .00 .00 1,848.00 (1,848.00) +++ .00 State Account 55201 - Parks Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,848.00 ($1,848.00) +++ $0.00 State Account 55313 - Recreation Management 50121 Full Time 40,132.00 .00 40,132.00 .00 .00 18,701.76 21,430.24 47 9,163.60 50130 Funeral Leave .00 .00 .00 .00 .00 .00 .00 +++ 147.80 50131 Sick Leave Pay .00 .00 .00 .00 .00 .00 .00 +++ 147.80 50132 Vacation Pay .00 .00 .00 .00 .00 .00 .00 +++ 443.40 50133 PTO .00 .00 .00 .00 .00 2,627.52 (2,627.52) +++ .00 50138 Holiday Pay .00 .00 .00 .00 .00 618.24 (618.24) +++ 443.40 50151 Fica/Medicare 3,071.00 .00 3,071.00 .00 .00 1,461.43 1,609.57 48 601.68 50152 Co. Share Retirement 2,890.00 .00 2,890.00 .00 .00 1,580.18 1,309.82 55 719.04 50154 Health Insurance 15,082.00 .00 15,082.00 .00 .00 8,547.56 6,534.44 57 3,386.76 50290 Contractual Services 34,299.00 .00 34,299.00 .00 .00 1,577.32 32,721.68 5 .00 50320 Publication,Subscriptions & Dues .00 .00 .00 .00 .00 .00 .00 +++ 394.90 50325 Registration Fees & Tuition 500.00 .00 500.00 .00 .00 .00 500.00 0 670.00 50332 Mileage 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 431.20 50335 Meals 200.00 .00 200.00 .00 .00 .00 200.00 0 57.20 50336 Lodging 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 882.00 50340 Operating Supplies 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 2,837.59 50390 Other Supplies and Expense 1,000.00 .00 1,000.00 .00 .00 2,380.00 (1,380.00) 238 1,302.95 50810 Capital Equipment .00 .00 .00 .00 .00 .00 .00 +++ 2,879.69 State Account 55313 - Recreation Management Totals $101,174.00 $0.00 $101,174.00 $0.00 $0.00 $37,494.01 $63,679.99 37% $24,509.01 State Account 56145 - Access Management 50290 Contractual Services 40,000.00 .00 40,000.00 .00 .00 3,910.04 36,089.96 10 .00 50351 Fuel .00 .00 .00 .00 .00 354.60 (354.60) +++ .00 50810 Capital Equipment .00 .00 .00 .00 .00 .00 .00 +++ 2,879.70 State Account 56145 - Access Management Totals $40,000.00 $0.00 $40,000.00 $0.00 $0.00 $4,264.64 $35,735.36 11% $2,879.70 State Account 56156 - Forest Carbon 50390 Other Supplies and Expense .00 .00 .00 .00 .00 54.64 (54.64) +++ .00 State Account 56156 - Forest Carbon Totals $0.00 $0.00 $0.00 $0.00 $0.00 $54.64 ($54.64) +++ $0.00 State Account 56171 - Forest Management 50290 Contractual Services 20,000.00 .00 20,000.00 .00 .00 14,829.48 5,170.52 74 .00 State Account 56171 - Forest Management Totals $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $14,829.48 $5,170.52 74% $0.00 Department 34 - Forestry Totals $161,174.00 $0.00 $161,174.00 $0.00 $0.00 $58,490.77 $102,683.23 36% $27,388.71 EXPENSE TOTALS $271,174.00 $0.00 $271,174.00 $0.00 $0.00 $168,490.77 $102,683.23 62% $95,125.71 Fund 270 - Carbon Credits Totals Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 6 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD REVENUE TOTALS 271,174.00 .00 271,174.00 .00 .00 871,437.12 (600,263.12) 321% 275,168.11 EXPENSE TOTALS 271,174.00 .00 271,174.00 .00 .00 168,490.77 102,683.23 62% 95,125.71 Fund 270 - Carbon Credits Totals $0.00 $0.00 $0.00 $0.00 $0.00 $702,946.35 ($702,946.35) $180,042.40 Fund 430 - Capital Projects Fund REVENUE Department 34 - Forestry 43260 Misc Federal Grant .00 .00 .00 .00 .00 .00 .00 +++ 583,641.00 43280 FEMA Grant (2022 Delta Project) .00 .00 .00 .00 .00 .00 .00 +++ 673,237.30 43584 43584-002 WI Coastal Funds Grants .00 180,774.00 180,774.00 .00 .00 93,785.00 86,989.00 52 .00 43584 - Totals $0.00 $180,774.00 $180,774.00 $0.00 $0.00 $93,785.00 $86,989.00 52% $0.00 43586 Knowles-Nelson Grant 46,000.00 .00 46,000.00 .00 .00 83,470.00 (37,470.00) 181 .00 43590 Miscellaneous State Grants .00 36,750.00 36,750.00 .00 .00 .00 36,750.00 0 .00 48900 All Other Revenue 3,500.00 .00 3,500.00 .00 .00 .00 3,500.00 0 .00 Department 34 - Forestry Totals $49,500.00 $217,524.00 $267,024.00 $0.00 $0.00 $177,255.00 $89,769.00 66% $1,256,878.30 REVENUE TOTALS $49,500.00 $217,524.00 $267,024.00 $0.00 $0.00 $177,255.00 $89,769.00 66% $1,256,878.30 EXPENSE Department 34 - Forestry State Account 55205 - WI Coastal Fund Grants 50252 Purchase of Land=NL .00 180,774.00 180,774.00 .00 .00 179,200.00 1,574.00 99 .00 State Account 55205 - WI Coastal Fund Grants Totals $0.00 $180,774.00 $180,774.00 $0.00 $0.00 $179,200.00 $1,574.00 99% $0.00 State Account 56105 - Knowles-Nelson Grant 50252 Purchase of Land=NL 45,000.00 .00 45,000.00 .00 .00 116,055.43 (71,055.43) 258 1,004,149.25 State Account 56105 - Knowles-Nelson Grant Totals $45,000.00 $0.00 $45,000.00 $0.00 $0.00 $116,055.43 ($71,055.43) 258% $1,004,149.25 State Account 56132 - USFS Community Forests Grants 50252 Purchase of Land=NL .00 .00 .00 .00 .00 .00 .00 +++ 583,663.50 State Account 56132 - USFS Community Forests Grants Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $583,663.50 State Account 56154 - Misc State Grant 50252 Purchase of Land=NL .00 36,750.00 36,750.00 .00 .00 36,750.00 .00 100 .00 State Account 56154 - Misc State Grant Totals $0.00 $36,750.00 $36,750.00 $0.00 $0.00 $36,750.00 $0.00 100% $0.00 State Account 57100 - Capital Expenditures 50240 Repair & Maintenance .00 .00 .00 .00 .00 .00 .00 +++ 911.40 50252 Purchase of Land=NL 50,000.00 148,000.00 198,000.00 .00 .00 119,797.44 78,202.56 61 49,000.00 50810 Capital Equipment 16,000.00 .00 16,000.00 .00 .00 .00 16,000.00 0 81,668.39 50820 Capital Improvements 87,501.00 .00 87,501.00 .00 .00 11,667.95 75,833.05 13 31,170.81 State Account 57100 - Capital Expenditures Totals $153,501.00 $148,000.00 $301,501.00 $0.00 $0.00 $131,465.39 $170,035.61 44% $162,750.60 Department 34 - Forestry Totals $198,501.00 $365,524.00 $564,025.00 $0.00 $0.00 $463,470.82 $100,554.18 82% $1,750,563.35 EXPENSE TOTALS $198,501.00 $365,524.00 $564,025.00 $0.00 $0.00 $463,470.82 $100,554.18 82% $1,750,563.35 Fund 430 - Capital Projects Fund Totals Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 7 of 8 Budget Performance Report Fiscal Year to Date 08/05/26 Include Rollup Account and Rollup to Account & Sub Account Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD REVENUE TOTALS 49,500.00 217,524.00 267,024.00 .00 .00 177,255.00 89,769.00 66% 1,256,878.30 EXPENSE TOTALS 198,501.00 365,524.00 564,025.00 .00 .00 463,470.82 100,554.18 82% 1,750,563.35 Fund 430 - Capital Projects Fund Totals ($149,001.00) ($148,000.00) ($297,001.00) $0.00 $0.00 ($286,215.82) ($10,785.18) ($493,685.05) Grand Totals REVENUE TOTALS 4,918,911.00 217,524.00 5,136,435.00 .00 .00 3,045,537.60 2,090,897.40 59% 4,214,336.30 EXPENSE TOTALS 3,012,661.00 365,524.00 3,378,185.00 .00 .00 1,703,759.94 1,674,425.06 50% 2,794,987.79 Grand Totals $1,906,250.00 ($148,000.00) $1,758,250.00 $0.00 $0.00 $1,341,777.66 $416,472.34 $1,419,348.51 Run by Deanna Regan on 08/05/2026 11:42:46 AM Page 8 of 8