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 July 6, 2026 Bayfield County Forestry and Parks Committee Meeting Agenda Fred Strand, Chair Steve Sandstrom, Vice-Chair Sue Rosa Larry Fickbohm Jeff Olsen The Bayfield County Forestry and Parks Committee will meet on Monday, July 13, 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 June 8, 2026 Meeting Minutes. 4. Presentation: Internal Wage Analysis and Recommendations. Discussion regarding the presentation. 5. 2027 Forestry and Parks Department Budget. Discussion regarding the draft budget. 6. Ten-Year Temporary Access Permit Renewal Requests. Discussion and possible action regarding requests to renew a ten-year temporary access permit. a. Charles Sullivan. b. Donald and Nancy Wick. 7. 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. iii. Stewardship. d. Certification Audit. January 20, 2021 Bayfield County Forestry & Parks Committee July 13, 2026 Meeting Agenda Page 2 of 2 e. 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. 8. Committee Members Discussion. Discussion regarding matters of the Forestry and Parks Department. 9. 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 July 2026 4. Presentation: Internal Wage Analysis and Recommendations. Throughout the winter, I’ve been working on collecting wage comps for every position in this Department. I waited until after the latest wage study, primarily to see if this one was going to be any different. It wasn’t, as I have long contended that Forestry and Parks Dept comps need to include a regional analysis, from similarly sized programs, to better reflect average market conditions. Rather than wait for another study, the next logical step, for me, was to conduct one myself. The results of an internal analysis would either confirm the recent findings or lend credence to my belief 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 management and recreation programs have each grown significantly over the last decade, in both complexity and diversity. This Department also houses a few very unique positions (when compared to other county programs), that require a more extensive search for comps. The focus of the internal analysis was the Lake States region. Primarily involving Northern Wisconsin, Northern/Northeastern Minnesota, and Northern/Upper Peninsula Michigan. The focus was on public agencies, with similar sized programs and/or responsibilities, including: county forest programs in Wisconsin and Minnesota; Wisconsin, Minnesota and Michigan DNR programs; Forest Service Districts in all three states; and the Parks Service. To find suitable comps for the rec program, some additional municipal programs were also included, primarily from Wisconsin and Minnesota. 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. 2 All internal positions were reviewed, which resulted in nearly 250 total comps. The primary focus was finding the max pay rate for each position (max step), that was readily attainable through the natural annual progression within the established step system for each entity. Nearly every entity has established a step system for wages, and all have a fluid and defined pathway to reach the maximum step within each grade. 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. 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. Attached is a table showing the summary of the analysis. In summary, three positions within the Department fell well below the market average: Recreation Coordinator; Inventory and Analysis Forester; and Assistant Administrator. The Administrator and Forester positions were slightly below market average. The remaining positions were at or slightly above market average. The Office Manager position was above average, but this was also one of the more difficult positions to comp. As the requirements and responsibilities of office managers are significantly different across agencies, with some requiring higher levels of education and accounting, and others treating the position more like a receptionist. We require higher levels of education and responsibility for the Office Manager, so I’d classify that position as accurately placed. For reference, I decided not to include comps from municipalities when calculating the average market for the rec positions. While there were some good comps for the rec positions, municipalities are structured a bit differently and I felt there was enough gray area to leave them off for now. If they were included, the comparable pay gap for the rec positions would be even larger. 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, are 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 (by about half a grade). Attached are the position analysis forms for each requested change, which include rationale and budget impacts. These have already been shared with HR and were briefly discussed during the most recent Personnel Committee meeting. In addition, as part of the internal program review, I’m requesting that one of the 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. 3 The then vacant 4th Forester position would not be refilled, so there would be no change in total FTE’s 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. It’s also worth noting that Mike currently does not take the county’s health insurance, which is a savings of roughly $35k. The total cost of these positional moves 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. 5. 2027 Forestry and Parks Department Budget. Attached is a draft of the 2027 budget. Here are some of the highlights: 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) 1. The 2027 budget is being built more conservatively than normal, partly in response to the underperforming stumpage revenue in 2026. I’m still estimating a $1.0 million deficit in stumpage revenue for 2026, which will impact next year. a. Some of that deficit will be addressed with increases in other revenue, as well as decreases in some spending. b. Currently, I’m recommending that we plug most of the net deficit with $800k from the Carbon account (COR). i. Proposing $400k each from FCOR and CCOR. Or no more than a 60/40 split. However, I’d prefer much less coming out of the Carbon account. Fully insulating the stumpage revenue budget was never the intent of the Carbon program and we’ve deposited $12.0+ million in surplus stumpage revenue into the general fund over the last decade (that’s above and beyond the budgeted net deposit). ii. In hindsight, Forestry should have established a non-lapsing stumpage revenue risk account. This is still something we should consider. Since we’ve always returned a healthy annual surplus, there was really never a need to consider something like that. But we should now. More on that below. c. Budgeting a decrease in timber sale revenue. From $3.67 million in 2026 to $3.2 million in 2027. Could even consider lowering it to $3.0 million in 2027. Budgeting a decrease, but still expecting some recovery in 2027. d. Transfer $600k from the Carbon account to offset the decrease in budgeted stumpage revenue in 2027. This would come from existing returns. We’re still not budgeting new carbon revenue, as there isn’t enough history to accurately predict future credit sales. i. The $600k should come from the current COR revenue balance, so 50% each from FCOR and CCOR. ii. This transfer (or a smaller amount) from Carbon will only be needed if stumpage revenue doesn’t return to normal. 2. FCOR. Assuming all the above, the net available FCOR balance will be approx. $1.45 million at the start of 2027. 4 a. Still not budgeting new carbon revenue in 2027. The lack of predictable history is the primary reason. b. The goal is to budget no more than 45% of that net remaining FCOR balance in 2027. If so, then the budget cap would be just under $650k. Also prioritize directing projects to the FCOR, to reduce or eliminate the burden on the 100 and 430 accounts. c. All capital equipment and improvement requests that would normally go to the 430 (capital) account will be directed to the FCOR. Goal is to have a $0.00 request from the 430 in 2027. Capital projects would include (all to the FCOR account): i. Internal Rec Projects and Grant Matches: $150k. ii. Equipment Purchases (30% would be covered through the non-lapsing DOT account): 1. Mini-Excavator (used). 2. Skid Steer (used) 3. Trailer 4. FECON Mulcher 5. Total Cost of around $170k, but $119k from the FCOR iii. Town Road Aids. Increase funding to $90k total ($60k currently). $40k from FCOR; $30k from operating budget (100 account); $20k from non-lapsing account. The slight increase in road aids will help soften the impact of a substantially lower revenue sharing payment this year. iv. Continue funding 50% of Rec Coordinator position through the FCOR. About $67k. v. Consider helping to fund the Lake Superior Collaborative Coordinator position. Consider up to $15k for that position. Not currently in the budget. vi. All the proposed grade/wage increases described above (if approved). Around $10k total, though slightly higher in 2027. vii. Rec Grant. Partnering with the Health Department to expand their existing Wellness Grant. Contribute $80k to increase that grant to around $100k total. viii. Park and campground improvements. Direct $25k towards various campground and park projects. ix. Support Invasive Species management. Land Conservation/AIS. Provide $30k in funding that will include treatments on our rec trailheads and park areas. x. Sig Olson Pathfinder Program request. Roughly $100k request. Consider contributing about 40% in 2027 and rest in 2028. Though could be much less if they are successful securing other funding. This is not currently in the budget. Could also consider developing a natural resource education type grant, similar to the rec grant, and offer it up to the local community. d. All total, currently approx. $520k is budgeted from the FCOR, or about 36% of the net available balance. This could increase to around $600k, depending on direction regarding natural resource education based funding (Sig Olson and LSC examples above). i. Approx $900k would remain in the FCOR for 2028 (less the $300k earmarked for transfer in 2027, if needed). 1. This is the estimate only if no additional carbon credits are sold over the next 1.5 years. Which is highly unlikely. e. Draw down some of the NL accounts. 5 i. DOT Road Aids. 30% of the equipment purchases described above would come from the non-lapsing DOT account. This would involve a transfer of existing funds. ii. Reforestation. The non-lapsing account is substantial. However, we’d likely resist transferring any of this until 2028 and 2029. That’s when reforestation efforts on the failed jack pine seed sites will ramp up, resulting in a significant increase to the reforestation budget. iii. Town Road Aid. There is a fairly decent balance here as well. Transfer about half of the current balance in 2027 to help fund that program and reduce the burden on the operating budget. 3. Highway Fund. Mark budgeted about $75k for assistance from the Highway Department on a variety of projects. This has been an extremely successful partnership/collaboration between our two Departments. Though we can likely lower that amount in 2027. To around $50k. 4. Bottomline. With this first draft, the net deposit to the general fund is about $40k higher than the 2026 budget. I’ll continue to fine-tune various accounts and search for other creative ways to improve the budget. We are fortunate to have the carbon account available to address a lot of core program management obligations and projects. Without it, this budget would look significantly different. 6. Ten-Year Temporary Access Permit Renewal Requests. Both requests are renewals, though the permit for Sullivan is for land recently purchased (that was previously permitted and up for renewal). Standard rates apply for all access permit renewal requests: $60/quarter mile of county land crossed, plus our time and mileage to inspect. Attached are maps of each renewal request. I recommend approval. 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. This is about 40% lower than the 3-year average for June, 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 still hopeful that there will be some revenue correction the second half of this year. But, likely not enough needed to make up for the really slow first half. As such, I’m estimating a $1.0 million deficit in stumpage revenue this year. Some of that will be offset by increases in revenue elsewhere, as well as a decrease on some spending. In hindsight, and maybe something we should seriously consider creating now, is a non-lapsing stumpage revenue risk account. Seed the account with $250k. And then add 10% of stumpage revenue annually, until the account reaches $750k. This account would then be used to address future timber sale revenue shortfalls. Just a placeholder for future conversations on this topic. b) Carbon Project. Nothing new to report. c) Land Acquisition Projects. 6 • Big Rock. Closing date is still October 30. Still anticipating a Coastal grant award that will cover about 50% of the total costs. Hopefully, we’ll know the status of that grant in September. • Maxwell. The budget amendment was approved during the last board meeting. Closing is expected to occur on July 30. • Stewardship. Nothing new to report. Still need to close-out this grant. d) Certification Audit. The audit is now 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. Actually looking forward to it. e) WCFA Board Member Update. Jeff will have an update, if any, during the meeting. 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 before officially awarding a contract, which will include asking the DNR for more grant funds to complete the project. Below is a summary from Sara and Lindley. From Sara: on June 10, Landmark Conservancy and Bayfield County celebrated the acquisitions of the Whittlesey Creek Preserve and Iron River Community Forest at the NGLVC. Sara attended the WCMP Council Meeting and Gile Flowage Acquisition Celebration in Hurley on June 11. Sara and Caleb attended the Wisconsin County Forest Association's Summer Tour in Wood County June 18-19, 2026. Fritz Shubert, Wood County Forest Administrator, had a full schedule for tour participants. The Tour consisted of hitting all the highlights of the county: industry, recreation, forestry, and collaborative partnerships. Highlights included visiting Nine Dragon Paper (a recycling paper plant), Gold Eagle Log and Timber Homes, Dempze Cranberry Company, Powers Bluff County Park, Koerner Forest Products, Wood County ATV intensive use area, DNR Sandhill Wildlife Area, Badger State Fruit Process, and South Wood County Park. Northwest Regional Planning Commission held two Bayfield County Bicycle and Pedestrian Plan Open Houses on Tuesday, June 23, in Drummond and Thursday, June 25, in Washburn. The purpose of the Open Houses was to gain public input on 43 opportunities to improve bike and pedestrian safety and trails. A staff member was present at each event. A draft edition of the plan will be given to the committee at a future date. From Lindley: Much of June was spent out with ATV clubs looking at trails and lining up projects. Met with a contactor to look at a section of trail that needed some major help (very difficult soils and landscape). Hired said contractor to fix up this section of trail. This went really well and hope to do more of this in the future. 7 We had two visits with potential contractors at the Trestle Bridge in Grand View. Bids are due 7/9, hopefully we can finally move along with this project, potentially this fall, but for sure next summer. Coordinated and took delivery of a bridge that we will be building/installing on the snowmobile trail/logging road over the Ounce River in South Barnes. Highway will be assisting with the installation of that bridge. Mowed at Jolly and Siskiwit Falls. Met with the Iron River and Delta area snowmobile clubs to look into rerouting trail 6 in the Delta area. This trail currently runs on miles of plowed Town road. Working on getting it off the road and into USFS land. Some repairs on the dome cranks at two of the yurts. Coordinated and prepared for a 50ft snowmobile/atv trail bridge to be redecked off Flagg River Rd south of Port Wing. Project actually took place on Monday 7/6, but a lot of coordination went into this prior to the project. This included Nick ripping off the old deck with Highway’s mini ex, two interns came to help haul lumber, wood came from Iron River Bldg products, hardware was ordered from Fastenal and the majority of the work was done by myself, 6 volunteers from the Port Wing AND Baldwin WI areas. c. Yurt Updates: Below are the current occupancy rates: d. Events: numerous regularly occurring events have been approved over the last month. Yurt May June July Aug. Avg. Terra Cotta 42% 77% 71% 77% 67% Evergreen 50% 70% 87% 58% 66% Cable 27% 40% 23% 13% 26% Avg. 40% 62% 60% 49% 53% BAYFIELD COUNTY FORESTRY & PARKS DEPARTMENT COMMITTEE MEETING June 8, 2026 County Board Room Members Present: Fred Strand; Steve Sandstrom; Larry Fickbohm; Jeff Olsen; Sue Rosa (by Teams) Staff in Attendance: Jason Bodine, Administrator; Deanna Regan, Office Manager; Sara Hudson, Rec Coordinator; Lindley Mattson, Rec Specialist Others in Attendance: Joseph LeBouton, WI DNR; Mark Guenther, WI DNR; Ron Bergin, North End Ski Club; Mark Sutton, Friends of Tomahawk Lake; Erika Lang, Landmark Conservancy; Marty Milanowski, County Board 1. Call to Order of Forestry and Parks Committee Meeting. This meeting was called to order at 6:00 PM. LeBouton introduced Mark Guenther, new Team Leader at the WI DNR. 2. Public Comment: None. Public comment closed at 6:03 PM. 3. Approval of the May 11th Meeting Minutes. MOTION: (Olsen, Fickbohm) Approve minutes and place on file. All: Yes. 4. Rec Partner Annual Report: North End Ski Club. Ron Bergin presented an annual report regarding the Ski Club’s activities and events. 5. Rec Partner Annual Report: Friends of Tomahawk Lake Park. Mark Sutton highlighted the achievements of Friends of Tomahawk Lake Park from the past year. 6. 2026 Spring Timber Sale Re-Offer. No bids on the 11 tracts offered. All are available for direct purchase. 7. Ten-Year Temporary Access Permit Renewal Requests. All four renewal requests, Bratley, Wiitala, Dougherty and Ostrander, have had no changes since last approval. Standard rates apply: $60/quarter mile of county land crossed, plus our time and mileage to inspect. Bodine recommends approval. MOTION: (Fickbohm, Olsen) Approve all access permit renewals. All: Yes. Carried. 8. Resolution: Authorizing Participation in the Land and Water Conservation Fund (LWCF) Grant Program. The Department recently submitted a grant application to LWCF for improvement work at Big Rock Campground. The general resolution submitted with the application did not specifically list the LWFC grant program. This new version corrects that. MOTION: (Sandstrom, Olsen) Approve updated version of resolution. All: Yes. Carried. 9. Resolution: Accepting the Transfer of Primary Applicant Status of a Wisconsin Coastal Management Program Grant, from Ashland County to Bayfield County, and Amending the 2026 Forestry and Parks Department Budget. Landmark Conservancy is in the final stages of completing the purchase of roughly 120 acres formally owned by Northland College (Maxwell Property); roughly 80 acres are in Ashland County, and 40 acres are in Bayfield County. Landmark has secured about 60% of the acquisition costs and is currently partnering with Ashland Co. on a WI Coastal Management Program grant that would cover the remaining amount. Funds for the grant have been appropriated, and this project has received a pre-award. However, the closing date is set for Aug 1, and Coastal Grant funds (~$180k) will likely not be formally awarded until Oct 1, meaning the grant applicant would need to cover the expense until grant funds are released. Ashland Co. wants to be removed as the primary applicant on the Coastal grant to be replaced by Bayfield Co. Landmark is asking Bayfield Co. to be the primary applicant now. The goal is to own the land temporarily then transfer ownership to the DNR to become part of their White River Fisheries Area. There are some risks involved. It’s possible the Coastal grant funds are never released, and there is no timeline for the DNR to accept the land. If grant funds fall through, Landmark Conservancy would help fundraise the full remaining amount as well as help maintain the property. Bodine suggests borrowing against the current balance of the non-lapsing Land Acquisition account to temporarily cover the remaining cost until grant funds are received, resulting in no net change to the 2026 budget. Bayfield County Forestry & Parks Committee June 8, 2026 Meeting Minutes Page 2 of 2 MOTION: (Sandstrom, Olsen) Forward Resolution to full County Board for approval. All: Yes. Carried. 10. Monthly Reports. a) Forestry: a. 2026 Budget. A total of just under $117k in stumpage revenue was received in May, continuing the trend of underperformance this year. However, a little over $100k has already been received in June, providing a good start to the month. To date, stumpage revenue is roughly $1.003 million; about 40% less than the three-year average for this time of year, and about 35% under budget. Harvesting activity has increased over the last few weeks, which will lead to an increase in return. Hopefully, some revenue correction will occur this summer, but we should prepare for a significant deficit this year. b. 2027 Budget. Starting work on the 2027 budget. I’m expecting a much heavier use of the FCOR account in 2027, including continuing to address a portion of the rec coordinator salary; the purchase of a used mini-excavator and possibly a used skid steer; the development of a rec grant; increase in town road aids; increased invasive species work; kickstart a wildlife action plan; revisit the development of an interpretive signing program; and addressing failed jack pine seeding sites. The goal is to allocate no more than 50% of the net available funds in 2027. c. Carbon Project. Nothing new to report. d. FCOR. Starting 2027 budget prep now. Plan to meet with Mark over the next week to look at the estimated stumpage revenue deficit and the FCOR account. Anticipating kickstarting many initiatives outlined in the FCOR in 2027, including various rec and forest management projects. e. Land Acquisition Projects. i. Big Rock. The offer to purchase was amended. Closing date was extended from June 30 to October 30 to provide more time for the Coastal grant process. Hopefully, we’ll know the status of that grant in September. ii. Stewardship. Closed on the final 40 acre parcel last week. Will begin to close out that grant soon. f. Certification Audit. The five mandatory timber sales stops have been selected. We are now in the process of establishing the audit route. Starting to spend more time prepping for the day (Aug 6), since most prep work needs to be completed well before. g. Internal Wage Analysis and Position Structuring. While the latest wage study provided recommendations for numerous adjustments to the wage scale, I felt it, like the last few studies, did not adequately capture the market for the Forestry and Parks Department. My goal was to conduct my own internal wage analysis, an internal review of the Forest Management and Recreation programs. The focus was completing a wage analysis from comparable public forestry and rec programs in the Lake States region (E/NE MN, Northern WI and Western MI). Still in the process of analyzing all the data but hope to have a summary with recommendations to share during the July meeting. h. WCFA Board Member Update. WCFA is working on increasing funding for the wildlife habitat grant, forest road aid and ATV/UTV access funding for trails. b) Parks and Recreation. There were 0 contractors at the mandatory pre-bid for the trestle repair project. We made a few tweaks to the RFP and released it again. Another pre-bid is scheduled for next Tues. If we get zero interest again, we’ll need to explore other options. c) Yurts. Yurt occupancy picked up again in June. July will be a very good month for the Bayfield yurts. d) Events. Numerous regularly occurring events have been approved over the last month. Receive reports as presented and place on file. 11. Committee Members Discussion. None. 12. Joseph LeBouton, DNR Representative, Comments: None. The next Forestry and Parks Committee meeting has been scheduled for Monday, July 13th, at 6:00 PM. Meeting adjourned at 7:31 PM. Submitted by, Deanna Regan 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)     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. 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 478,190.00 229,260.00 380,000.00 248,930.00 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 Totals $478,190.00 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 $670,930.00 $422,000.00 $572,740.00 $248,930.00 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 07/10/2026 10:26:56 AM Page 1 of 21 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 $869,180.00 $560,355.00 $710,993.00 $308,825.00 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 $882,453.00 $573,371.00 $749,266.00 $309,082.00 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 2,403,000.00 (420,000.00) Comments Level Comment Department 2027: based on a reduced stumpage rev budget of $3.4 million Run by Jason Bodine on 07/10/2026 10:26:56 AM Page 2 of 21 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 60,000.00 (50,000.00) Forests Totals $3,200,000.00 $3,716,666.00 $2,729,666.00 ($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 $2,731,166.00 ($516,666.00) Public Charges for Services Totals $3,381,500.00 $3,903,166.00 $2,914,425.00 ($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 07/10/2026 10:26:56 AM Page 3 of 21 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 15,000.00 800,000.00 655,850.00 Comments Level Comment Department 2026 : placeholder for carbon transfer to 100 account. $400 k FCOR & $400 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 $800,000.00 $655,850.00 Other Finance Sources Totals $670,850.00 $15,000.00 $800,000.00 $655,850.00 Department 34 - Forestry Totals $4,987,303.00 $4,598,237.00 $4,571,691.00 $389,066.00 REVENUE TOTALS $4,987,303.00 $4,598,237.00 $4,571,691.00 $389,066.00 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 07/10/2026 10:26:56 AM Page 4 of 21 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 07/10/2026 10:26:56 AM Page 5 of 21 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 468,190.00 229,260.00 390,000.00 238,930.00 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 Run by Jason Bodine on 07/10/2026 10:26:56 AM Page 6 of 21 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 (less $10k spent in '26) 1.0000 229,808.00 229,808.00 Department Totals $468,190.00 Contractual Services Totals $468,190.00 $229,260.00 $390,000.00 $238,930.00 State Account 55442 - Snowmobile Trail Maint. Grants Totals $468,190.00 $229,260.00 $390,000.00 $238,930.00 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 07/10/2026 10:26:56 AM Page 7 of 21 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 07/10/2026 10:26:57 AM Page 8 of 21 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 07/10/2026 10:26:57 AM Page 9 of 21 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 07/10/2026 10:26:57 AM Page 10 of 21 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 07/10/2026 10:26:57 AM Page 11 of 21 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 174,500.00 194,500.00 180,000.00 (20,000.00) 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 47,000.00 47,000.00 Department TSI 1.0000 20,000.00 20,000.00 Department Totals $174,500.00 Contractual Services Totals $174,500.00 $194,500.00 $180,000.00 ($20,000.00) 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 $174,500.00 $194,500.00 $181,457.00 ($20,000.00) State Account 56159 - Wildlife Habitat .5/Acre Grant Contractual Services 50240 Repair & Maintenance .00 .00 500.00 .00 Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 12 of 21 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 07/10/2026 10:26:57 AM Page 13 of 21 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 $2,894,304.00 $2,542,986.00 $2,632,682.00 $351,318.00 EXPENSE TOTALS $2,894,304.00 $2,542,986.00 $2,632,682.00 $351,318.00 Fund 100 - General Totals REVENUE TOTALS $4,987,303.00 $4,598,237.00 $4,571,691.00 $389,066.00 EXPENSE TOTALS $2,894,304.00 $2,542,986.00 $2,632,682.00 $351,318.00 Fund 100 - General Totals $2,092,999.00 $2,055,251.00 $1,939,009.00 $37,748.00 Fund 270 - Carbon Credits REVENUE Department 34 - Forestry Other Finance Sources Fund Bal Applied 49301 Fund Balance Applied 519,804.00 161,174.00 140,000.00 358,630.00 Comments Level Comment Department 2027: transfer from carbon revenue accounts will equal combined expense from all 270-34 expense accounts. Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 14 of 21 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 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount 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 30,000.00 30,000.00 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 80,000.00 80,000.00 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 Totals $519,804.00 Fund Bal Applied Totals $519,804.00 $161,174.00 $140,000.00 $358,630.00 Other Finance Sources Totals $519,804.00 $161,174.00 $140,000.00 $358,630.00 Department 34 - Forestry Totals $519,804.00 $161,174.00 $140,000.00 $358,630.00 REVENUE TOTALS $519,804.00 $161,174.00 $140,000.00 $358,630.00 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 Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 15 of 21 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 Personal Services 50121 Full Time 42,336.00 40,132.00 40,186.00 2,204.00 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 $61,235.00 $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) 50390 Other Supplies and Expense 80,000.00 1,000.00 2,500.00 79,000.00 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 80,000.00 80,000.00 Department Totals $80,000.00 Supplies and Expense Totals $80,000.00 $5,700.00 $5,200.00 $74,300.00 State Account 55313 - Recreation Management Totals $296,433.00 $101,174.00 $91,435.00 $195,259.00 Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 16 of 21 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 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) 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 $118,650.00 $40,000.00 $30,000.00 $78,650.00 Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 17 of 21 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 56152 - Reforestation=NL Contractual Services 50290 Contractual Services 30,000.00 .00 .00 30,000.00 Budget Transactions Level Transaction Number of Units Cost Per Unit Total Amount Department Invasive Species 1.0000 30,000.00 30,000.00 Department Totals $30,000.00 Contractual Services Totals $30,000.00 $0.00 $0.00 $30,000.00 State Account 56152 - Reforestation=NL Totals $30,000.00 $0.00 $0.00 $30,000.00 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 .00 20,000.00 10,000.00 (20,000.00) Comments Level Comment Department 2027: could consider LSC Coordinator funding of $15k-$20k. Contractual Services Totals $0.00 $20,000.00 $10,000.00 ($20,000.00) State Account 56171 - Forest Management Totals $9,721.00 $20,000.00 $10,000.00 ($10,279.00) Department 34 - Forestry Totals $519,804.00 $161,174.00 $133,435.00 $358,630.00 EXPENSE TOTALS $519,804.00 $161,174.00 $133,435.00 $358,630.00 Fund 270 - Carbon Credits Totals REVENUE TOTALS $519,804.00 $161,174.00 $140,000.00 $358,630.00 EXPENSE TOTALS $519,804.00 $161,174.00 $133,435.00 $358,630.00 Fund 270 - Carbon Credits Totals $0.00 $0.00 $6,565.00 $0.00 Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 18 of 21 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 07/10/2026 10:26:57 AM Page 19 of 21 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 07/10/2026 10:26:57 AM Page 20 of 21 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 $5,507,107.00 $4,808,911.00 $5,202,470.00 $698,196.00 EXPENSE GRAND TOTALS $3,414,108.00 $2,902,661.00 $3,382,493.00 $511,447.00 Net Grand Totals $2,092,999.00 $1,906,250.00 $1,819,977.00 $186,749.00 Run by Jason Bodine on 07/10/2026 10:26:57 AM Page 21 of 21 Length: 3,242.3 Feet Length: 1,530.4 Feet Easement Road Access Permitted Road Sullivan Property Access Permit Map - Sullivan Bayfield Areas Override 1 Override 2 Lines Override 1 Override 2 Override 1 Public Land State County Forest Municipal Approximate Parcel Boundary Section Lines Tie Lines Meander Lines Survey Maps UnRecorded Map Recorded Map Corner Tie Sheets Section Corner Monument on File Municipal Boundary Government Lot Lakes All Roads Town Building Footprint 2009-2015 Demolished Existing New Buildings 7/9/2026, 9:41:11 AM 0 0.15 0.30.07 mi 0 0.25 0.50.13 km 1:6,263 Bayfield County Land Records Department https://maps.bayfieldcounty.wi.gov/BayfieldWAB/ Length: 2,140.0 Feet Access Permitted Road Access Permit Map - Wick Bayfield Areas Override 2 Lines Override 1 Public Land County Forest Approximate Parcel Boundary Section Lines Meander Lines Corner Tie Sheets Section Corner Monument on File Municipal Boundary All Roads Town Building Footprint 2009-2015 Existing New Buildings 7/9/2026, 9:46:42 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/ 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 $1,168,536.69 $354,251.97 $2,285,642.47 $442,448.02 $2,584,074.17 August $1,168,536.69 $453,962.90 $2,739,605.37 $420,205.91 $3,004,280.08 September $1,168,536.69 $179,185.41 $2,918,790.78 $172,271.50 $3,176,551.58 October $1,168,536.69 $121,792.44 $3,040,583.22 $330,366.66 $3,506,918.24 November $1,168,536.69 $190,156.01 $3,230,739.23 $232,544.28 $3,739,462.52 December $1,168,536.69 $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 7/8/2026 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 07/08/26 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 85,749.30 59,250.70 59 84,888.11 46721 Yurt Rental Revenue 40,000.00 .00 40,000.00 .00 .00 12,585.32 27,414.68 31 15,486.68 46811 Sale of Wood-CFL-Co Share 3,300,000.00 .00 3,300,000.00 .00 .00 1,083,946.28 2,216,053.72 33 2,059,090.50 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 82,691.88 (32,691.88) 165 664.04 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 17,403.96 296.04 98 17,422.06 48401 Insurance Recoveries .00 .00 .00 .00 .00 6,039.03 (6,039.03) +++ .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 .00 240.00 760.00 24 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 $1,531,288.05 $3,066,948.95 33% $2,402,367.56 REVENUE TOTALS $4,598,237.00 $0.00 $4,598,237.00 $0.00 $0.00 $1,531,288.05 $3,066,948.95 33% $2,402,367.56 EXPENSE Department 34 - Forestry State Account 55201 - Parks 50220 Utilities 12,000.00 .00 12,000.00 .00 .00 1,507.87 10,492.13 13 1,716.21 50225 Telephone 2,500.00 .00 2,500.00 .00 .00 945.70 1,554.30 38 923.12 50240 Repair & Maintenance 7,500.00 .00 7,500.00 .00 .00 1,165.28 6,334.72 16 913.53 50290 Contractual Services 49,761.00 .00 49,761.00 .00 .00 19,880.29 29,880.71 40 19,586.50 50313 Printing & Duplication 600.00 .00 600.00 .00 .00 1,041.78 (441.78) 174 290.00 50350 50350 Repair & Maintenance Supplies 1,500.00 .00 1,500.00 .00 .00 3,260.47 (1,760.47) 217 1,657.55 50350-002 Yurt Repair & Maintenance 4,500.00 .00 4,500.00 .00 .00 259.50 4,240.50 6 534.30 50350 - Totals $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $3,519.97 $2,480.03 59% $2,191.85 Run by Deanna Regan on 07/08/2026 08:28:44 AM Page 1 of 7 Budget Performance Report Fiscal Year to Date 07/08/26 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 $29,952.11 $50,308.89 37% $27,544.71 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 0 120.00 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 1,115.92 50351 Fuel 500.00 .00 500.00 .00 .00 344.25 155.75 69 361.59 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 $1,417.79 $5,082.21 22% $2,137.05 State Account 55442 - Snowmobile Trail Maint. Grants 50240 Repair & Maintenance 229,260.00 .00 229,260.00 .00 .00 82,116.33 147,143.67 36 2,000.00 State Account 55442 - Snowmobile Trail Maint. Grants Totals $229,260.00 $0.00 $229,260.00 $0.00 $0.00 $82,116.33 $147,143.67 36% $2,000.00 State Account 55443 - ATV Trail Maintenance Grants 50240 Repair & Maintenance 158,000.00 .00 158,000.00 .00 .00 48,798.52 109,201.48 31 7,726.34 State Account 55443 - ATV Trail Maintenance Grants Totals $158,000.00 $0.00 $158,000.00 $0.00 $0.00 $48,798.52 $109,201.48 31% $7,726.34 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 .00 305,835.97 402,073.03 43 287,748.22 50131 Sick Leave Pay .00 .00 .00 .00 .00 .00 .00 +++ 7,451.03 50132 Vacation Pay 2,400.00 .00 2,400.00 .00 .00 1,270.00 1,130.00 53 19,998.60 50133 PTO .00 .00 .00 .00 .00 21,059.83 (21,059.83) +++ .00 50135 Overtime 9,000.00 .00 9,000.00 .00 .00 3,401.22 5,598.78 38 2,500.26 50138 Holiday Pay .00 .00 .00 .00 .00 8,339.76 (8,339.76) +++ 8,146.88 50140 Per Diem 2,500.00 .00 2,500.00 .00 .00 1,575.00 925.00 63 1,700.00 50151 Fica/Medicare 55,035.00 .00 55,035.00 .00 .00 24,390.28 30,644.72 44 23,494.33 50152 Co. Share Retirement 51,511.00 .00 51,511.00 .00 .00 24,473.62 27,037.38 48 22,630.54 50154 Health Insurance 199,140.00 .00 199,140.00 .00 .00 97,866.52 101,273.48 49 85,644.73 50155 Life Insurance 174.00 .00 174.00 .00 .00 90.14 83.86 52 78.25 50210 Professional Services 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00 50220 Utilities 4,500.00 .00 4,500.00 .00 .00 3,079.35 1,420.65 68 2,463.08 Run by Deanna Regan on 07/08/2026 08:28:44 AM Page 2 of 7 Budget Performance Report Fiscal Year to Date 07/08/26 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 50225 Telephone 5,500.00 .00 5,500.00 .00 .00 3,122.59 2,377.41 57 2,790.13 50240 Repair & Maintenance 5,500.00 .00 5,500.00 .00 .00 3,954.07 1,545.93 72 1,519.41 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 .00 895.78 354.22 72 717.70 50311 Postage 1,250.00 .00 1,250.00 .00 .00 736.04 513.96 59 738.20 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 1,153.65 346.35 77 583.00 50325 Registration Fees & Tuition 3,000.00 .00 3,000.00 .00 .00 2,174.57 825.43 72 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 26,094.58 21,405.42 55 29,365.51 50335 Meals 400.00 .00 400.00 .00 .00 401.19 (1.19) 100 231.18 50336 Lodging 1,500.00 .00 1,500.00 .00 .00 2,444.38 (944.38) 163 930.14 50351 Fuel 2,000.00 .00 2,000.00 .00 .00 686.40 1,313.60 34 377.11 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 80 454.03 50395 Safety Supplies 500.00 .00 500.00 .00 .00 816.81 (316.81) 163 101.93 50396 Clothing Allowance 2,970.00 .00 2,970.00 .00 .00 402.38 2,567.62 14 270.00 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 $542,723.22 $606,915.78 47% $531,340.89 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 20 522.11 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% $522.11 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 07/08/2026 08:28:44 AM Page 3 of 7 Budget Performance Report Fiscal Year to Date 07/08/26 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 14,955.60 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% $14,955.60 State Account 56145 - Access Management 50240 Repair & Maintenance 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 850.00 50340 Operating Supplies 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 50350 Repair & Maintenance Supplies 500.00 .00 500.00 .00 .00 491.81 8.19 98 .00 State Account 56145 - Access Management Totals $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $491.81 $5,508.19 8% $850.00 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 .00 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% $7,000.00 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) +++ 695.00 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% $61,469.55 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 49,900.80 64,208.20 44 47,934.72 50132 Vacation Pay .00 .00 .00 .00 .00 441.60 (441.60) +++ 2,522.88 50133 PTO .00 .00 .00 .00 .00 2,208.00 (2,208.00) +++ .00 50138 Holiday Pay .00 .00 .00 .00 .00 1,324.80 (1,324.80) +++ 1,261.44 50151 Fica/Medicare 8,729.00 .00 8,729.00 .00 .00 3,816.26 4,912.74 44 3,683.65 50152 Co. Share Retirement 7,931.00 .00 7,931.00 .00 .00 3,878.99 4,052.01 49 3,591.84 50154 Health Insurance 30,210.00 .00 30,210.00 .00 .00 15,081.36 15,128.64 50 13,547.04 50155 Life Insurance 55.00 .00 55.00 .00 .00 27.94 27.06 51 26.42 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 $88,992.57 $84,354.43 51% $84,871.21 State Account 56171 - Forest Management 50340 Operating Supplies 16,000.00 .00 16,000.00 .00 .00 8,925.20 7,074.80 56 5,148.34 State Account 56171 - Forest Management Totals $16,000.00 $0.00 $16,000.00 $0.00 $0.00 $8,925.20 $7,074.80 56% $5,148.34 Run by Deanna Regan on 07/08/2026 08:28:44 AM Page 4 of 7 Budget Performance Report Fiscal Year to Date 07/08/26 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 56173 - Good Neighbor Grant 50135 Overtime 11,000.00 .00 11,000.00 .00 .00 10,876.44 123.56 99 7,641.70 50151 Fica/Medicare 840.00 .00 840.00 .00 .00 792.89 47.11 94 551.24 50152 Co. Share Retirement 760.00 .00 760.00 .00 .00 783.10 (23.10) 103 531.08 50154 Health Insurance 3,500.00 .00 3,500.00 .00 .00 2,382.08 1,117.92 68 1,975.51 50155 Life Insurance 2.00 .00 2.00 .00 .00 .92 1.08 46 .66 50332 Mileage 1,000.00 .00 1,000.00 .00 .00 938.82 61.18 94 465.02 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 $15,774.25 $1,827.75 90% $11,165.21 Department 34 - Forestry Totals $2,542,986.00 $0.00 $2,542,986.00 $0.00 $0.00 $911,513.39 $1,631,472.61 36% $758,037.58 EXPENSE TOTALS $2,542,986.00 $0.00 $2,542,986.00 $0.00 $0.00 $911,513.39 $1,631,472.61 36% $758,037.58 Fund 100 - General Totals REVENUE TOTALS 4,598,237.00 .00 4,598,237.00 .00 .00 1,531,288.05 3,066,948.95 33% 2,402,367.56 EXPENSE TOTALS 2,542,986.00 .00 2,542,986.00 .00 .00 911,513.39 1,631,472.61 36% 758,037.58 Fund 100 - General Totals $2,055,251.00 $0.00 $2,055,251.00 $0.00 $0.00 $619,774.66 $1,435,476.34 $1,644,329.98 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 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 Run by Deanna Regan on 07/08/2026 08:28:44 AM Page 5 of 7 Budget Performance Report Fiscal Year to Date 07/08/26 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 55313 - Recreation Management 50121 Full Time 40,132.00 .00 40,132.00 .00 .00 17,001.60 23,130.40 42 .00 50133 PTO .00 .00 .00 .00 .00 1,391.04 (1,391.04) +++ .00 50138 Holiday Pay .00 .00 .00 .00 .00 463.68 (463.68) +++ .00 50151 Fica/Medicare 3,071.00 .00 3,071.00 .00 .00 1,256.04 1,814.96 41 .00 50152 Co. Share Retirement 2,890.00 .00 2,890.00 .00 .00 1,357.62 1,532.38 47 .00 50154 Health Insurance 15,082.00 .00 15,082.00 .00 .00 7,326.48 7,755.52 49 .00 50290 Contractual Services 34,299.00 .00 34,299.00 .00 .00 .00 34,299.00 0 .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 .00 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 $31,176.46 $69,997.54 31% $8,152.58 State Account 56145 - Access Management 50290 Contractual Services 40,000.00 .00 40,000.00 .00 .00 3,394.00 36,606.00 8 .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 $3,394.00 $36,606.00 8% $2,879.70 State Account 56171 - Forest Management 50290 Contractual Services 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 .00 State Account 56171 - Forest Management Totals $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $0.00 $20,000.00 0% $0.00 Department 34 - Forestry Totals $161,174.00 $0.00 $161,174.00 $0.00 $0.00 $36,418.46 $124,755.54 23% $11,032.28 EXPENSE TOTALS $271,174.00 $0.00 $271,174.00 $0.00 $0.00 $146,418.46 $124,755.54 54% $78,769.28 Fund 270 - Carbon Credits Totals REVENUE TOTALS 271,174.00 .00 271,174.00 .00 .00 871,437.12 (600,263.12) 321% 275,168.11 EXPENSE TOTALS 271,174.00 .00 271,174.00 .00 .00 146,418.46 124,755.54 54% 78,769.28 Fund 270 - Carbon Credits Totals $0.00 $0.00 $0.00 $0.00 $0.00 $725,018.66 ($725,018.66) $196,398.83 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 .00 .00 .00 .00 93,785.00 (93,785.00) +++ .00 Run by Deanna Regan on 07/08/2026 08:28:44 AM Page 6 of 7 Budget Performance Report Fiscal Year to Date 07/08/26 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 430 - Capital Projects Fund REVENUE Department 34 - Forestry 43584 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $93,785.00 ($93,785.00) +++ $0.00 43586 Knowles-Nelson Grant 46,000.00 .00 46,000.00 .00 .00 83,470.00 (37,470.00) 181 .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 $0.00 $49,500.00 $0.00 $0.00 $177,255.00 ($127,755.00) 358% $1,256,878.30 REVENUE TOTALS $49,500.00 $0.00 $49,500.00 $0.00 $0.00 $177,255.00 ($127,755.00) 358% $1,256,878.30 EXPENSE Department 34 - Forestry 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 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 .00 87,501.00 0 6,145.83 State Account 57100 - Capital Expenditures Totals $153,501.00 $148,000.00 $301,501.00 $0.00 $0.00 $119,797.44 $181,703.56 40% $137,725.62 Department 34 - Forestry Totals $198,501.00 $148,000.00 $346,501.00 $0.00 $0.00 $235,852.87 $110,648.13 68% $1,725,538.37 EXPENSE TOTALS $198,501.00 $148,000.00 $346,501.00 $0.00 $0.00 $235,852.87 $110,648.13 68% $1,725,538.37 Fund 430 - Capital Projects Fund Totals REVENUE TOTALS 49,500.00 .00 49,500.00 .00 .00 177,255.00 (127,755.00) 358% 1,256,878.30 EXPENSE TOTALS 198,501.00 148,000.00 346,501.00 .00 .00 235,852.87 110,648.13 68% 1,725,538.37 Fund 430 - Capital Projects Fund Totals ($149,001.00) ($148,000.00) ($297,001.00) $0.00 $0.00 ($58,597.87) ($238,403.13) ($468,660.07) Grand Totals REVENUE TOTALS 4,918,911.00 .00 4,918,911.00 .00 .00 2,579,980.17 2,338,930.83 52% 3,934,413.97 EXPENSE TOTALS 3,012,661.00 148,000.00 3,160,661.00 .00 .00 1,293,784.72 1,866,876.28 41% 2,562,345.23 Grand Totals $1,906,250.00 ($148,000.00) $1,758,250.00 $0.00 $0.00 $1,286,195.45 $472,054.55 $1,372,068.74 Run by Deanna Regan on 07/08/2026 08:28:44 AM Page 7 of 7