Executive Committee 4:00 PM, July 9, 2026

Bayfield County Administrator 117 E 5th Street, PO Box 878, Washburn, WI 54891 Ph: 715-373-6181 Fx: 715-373-6153 www.Bayfieldcounty.wi.gov Mark Abeles-Allison, County Administrator Kelly Westlund, Deputy County Administrator Kristine Kavajecz, Human Resources Director Kim Mattson, Finance Director Paige Terry, Bookkeeper Ryan VanLanduyt, Energy Specialist Jaime Cadotte, Payroll Specialist/HR Assistant Erin Tibbits, Clerk II BAYFIELD COUNTY EXECUTIVE COMMITTEE MEETING Fred Strand, Chair Steve Sandstrom, Vice Chair Jan Lee Dennis Pocernich Jim Crandall Larry Fickbohm Dear Committee Members: This letter is written to inform you of the Bayfield County Executive Committee Meeting scheduled for 4:00pm Thursday, July 9, 2026 in the Bayfield County Board Room. This meeting will be held in-person and remotely. Supervisors and the public will be able to participate in the Meeting in-person or via voice either by using the internet link or phone number below. ______________________________________________________________________________ Microsoft Teams meeting Join: https://teams.microsoft.com/meet/223135917498717?p=uljie6uEN6En 5WmJZw Meeting ID: 223 135 917 498 717 Passcode: i2Vg6NJ2 Need help? | System reference Dial in by phone +1 715-318-2087,,346678933# United States, Eau Claire Find a local number Phone conference ID: 346 678 933# For organizers: Meeting options | Reset dial-in PIN Contact Bayfield County at 715-373-6181 if you have access questions or email Mark.Abeles-Allison@bayfieldcounty.wi.gov if during the meeting. Any person wishing to attend who, because of a disability, requires special accommodation, should contact the County Clerk’s office at 715-373-6100, at least 24 hours before the scheduled meeting time, so appropriate arrangements can be made. Notice is hereby given that in the event the standing committee does not have a quorum the County Board Chair or Vice Chair may act as a n ex officio member (County ordinance, Chapter 3, section 2 - 3-1 (c)). Notice is hereby given that a major ity of the Bayfield County Board may be present at the meeting to gather information about a subject over which they have decision -making responsibility. This constitutes a meeting of the Bayfield County Board pursuant to State ex rel. Badke v. Greendale Village Bd., 173 Wis. 2d 553, 494 N.W.2d 408(1993) , and must be noticed as such, although the County Board will not take any formal action at this meeting. 1) Call to Order 2) Approval of Minutes of June 11, 2026 3) Public Comment, 3 minutes per person, up to 15 minutes total 4) CheqBUILT Activity Report, Russ Rydin, 4:30 5) Budget 2027 Presentation a) County Clerk b) Clerk of Court c) Maintenance d) District Attorney e) Register of Deeds f) County Board g) Coroner/Medical Examiner 6) Discussion regarding mineral rights owned by County 7) Discussion and Possible Action, Land Records Budget Amendment Resolution for Next Gen 911 Grant 8) Discussion and Possible Action, Human Services Risk Reserve 9) Discussion and Possible Action Regarding Executive Committee Ordinance, inclusion of other committees 10) Discussion and Possible Action regarding County Board Supervisor Attorney Expense Policy 11) Reports: a) Financial Reports end of June 2026 b) Treasurer’s Report, end of June 2026 c) Hillside Tower ATT Update d) ERP Update e) Clean Sweep: July 23, 2-6 Iron River 12) Adjourn NARRATIVE – Exec Committee, July 9, 2026 4. Russ Rydin, The new executive director of CheqBUILT, the area community land trust, will introduce himself and provide an overview on the program. Here is a short background on Russ. Russ Rydin is the new Executive Director of CheqBUILT, a Wisconsin not for profit Community Land Trust providing permanently affordable housing for the residents of Bayfield and Ashland Counties. Russ brings nearly 30 years of experience and leadership in affordable housing development and preservation. Prior to joining CheqBUILT in June of 2026, Russ was the long-time Chief Operating Officer of the Chicago Metropolitan Housing Development Corporation, an Illinois not for profit affordable housing developer. Russ also spent nearly 10 years as the founding Executive Director of the South Suburban Land Bank and Development Authority where he led the redevelopment of hundreds of distressed properties throughout the Southern region of Chicagoland. Russ has extensive experience in housing development, finance, homeownership, construction, fundraising, and he has successfully partnered with Counties, municipalities and communities to achieve their housing and economic development goals. 5. Departments will share budget presentations. Attached in the packet are several draft budget worksheets. COUNTY CLERK BUDGET 2027 The 2027 budget should see lower costs in the elections as there should only be two elections. The only anticipated increases will be in adding three Adobe licenses at $94.00 each. These will be needed by staff for compliance issues. Other, unknown costs may be incurred if any special equipment is needed for our transition to the new accounting software, such as scanners. REGISTER OF DEEDS BUDGET 2027 The Register of Deeds budget for the upcoming year will include no significant increases in operating expenses beyond standard personnel adjustments. All other operating costs are expected to remain stable. The budget will also include two notable project requests. The first is an update to the document server, submitted at the request of the IT Department, with an estimated cost of $3,960. The second is funding for a historical mortgage scanning project, covering 95 volumes of permanent records. This project may require an additional software module to support integration with our document management system. While estimates are still being finalized, the total cost is not expected to exceed $35,000. This will complete the final remaining scanning initiative for all permanent records. Dan Heffner, Bayfield County Register of Deeds 6. Bayfield County retains mineral rights on thousands of parcels in the county (97 pages of properties). Every 20 years, the Register of Deeds must re-register these interests. 2027 is the year. Historically, Corporation Counsel has stated that to sell these lands the county must offer them at public auction. We are reviewing this now with our new corporation counsel. A public auction could result in conflicts between land and mineral rights owners. That is one of the reasons the county has retained the mineral rights. This is an overview discussion on the topic. Attached is a UWEX summary on the topic of mineral rights. Dan Heffner will also be present for the discussion. One option we have inquired about is the potential to sell to current land owners. Below is the copy of the last reservation of mineral rights from 2007. There is also a 2020 document noting that mineral rights do not include sand or gravel. Item 7. Land Records has proposed this budget amendment for a Nextgen 911 grant in 2026 with a carryover of some funds into 2027. This will address staff funding continuation. Item 8. Tom Croteau and I have worked on this updated Human Services Risk Reserve policy increasing the HS Risk Reserve from $635k to $1 million. The resolution outlines the background and process proposed. Item 9. At the last meeting, the Committee reviewed and updated the attached EXECUTIVE COMMITTEE ordinance. We also discussed revising the ordinance to include duties and responsibilities of the Ethics, Fraud Prevention and Industrial Development Agency. These entities meet rarely. The work involved in having a separate board and separate meetings is not worthwhile. I would recommend incorporating these committee duties into the Executive Committee’s. • Ethics Ordinance: https://www.bayfieldcounty.wi.gov/DocumentCenter/View/1803/Title- 2---Chapter-4?bidId= Here is the specific verbiage regarding the current Ethics Board: • The Industrial Development Agency is: A non-stock corporation created under Wisconsin Statutes Section 59.57(2). The agency was organized for the purpose of engaging in activities described in Section 59.57 of the Wisconsin Statutes in Bayfield County and shall have all of the powers and be subject to all of the limitations set forth. The purpose of the Agency is to promote industrial development in Bayfield County by engaging in the activities and exercising the powers described. Item 10. The topic of a policy regarding reimbursement of supervisors for legal expenses came up at the county board meeting. Attached is a draft policy for discussion on the topic for discussion. This could be part of the county board rules. Item 11. Report updates • End of June Financial Report: o GENERAL FUND ▪ REVENUES: 50%, $13.1million, up $400k ▪ EXPENDITURES: 51%, $13.3 million, up $4 million ($3 million is due to transfers in the 00 fund, +$250k Sheriff, +$150k IT, $150k Forestry, +100K dispatch, +90K Admin, o HUMAN SERVICES: ▪ REVENUES: 46% down $200k ▪ EXPENDITURES: 41% down $600k o HIGHWAY: ▪ REVENUES: 65% Up $1.2 million ▪ EXPENDITURES: 23% Down $200k o OVERALL: ▪ REVENUES: 56%: UP $3.8 MILLION ▪ EXPENDITURES 41% UP $2.5 MILLION (Multiple departments have revenues at or below 40% this year. There is a different reason for each department, however it is notable and should be and will be tracked carefully. For some departments this is normal as reimbursements come in the second half of the year). • Treasurer Report o $31.6 MILION, UP $4.4 MILLION OVER 2025, primarily due to Carbon funds and unspent highway dollars. • Hillside tower is complete, new ATT coverage in Washburn area should be live mid to late July. • ERP Software process is underway! Resolution No. 2026-xx Amending the 2026 Budget Authorizing Acceptance and Budget Allocation for the FY26 NG9-1-1 GIS Grant Program Track 2 Grant No. 2026-G203 WHEREAS, Bayfield County was awarded up to $81,580.00 through the FY26 NG9-1-1 GIS Grant Program Track 2 by the Wisconsin Department of Military Affairs, Office of Emergency Communications, to support GIS data creation, preparation, and remediation activities necessary for enabling Next Generation 9-1-1; and, WHEREAS, the grant award is issued pursuant to Wis. Stat. § 256.35(3s)(br) and Wis. Stat. § 20.465(3)(qm), and in accordance with DMA NGSP.1 NG9-1-1 GIS Grants Policy; and, WHEREAS, the grant period runs from April 1, 2026 through March 31, 2027, with quarterly grant amounts of $20,395.00; and, WHEREAS, the grant cycle crosses fiscal years, with $61,185.00 anticipated to be budgeted for the 2026 portion of the grant cycle and $20,395.00 to be included in the 2027 budget; and, WHEREAS, the anticipated 2026 use of funds is primarily for eligible staff salary, fringe benefits, training, and related travel expenses for NG9-1-1 GIS work; and, WHEREAS, any grant funds not expended by the end of 2026 must remain restricted for eligible NG9-1-1 GIS Grant purposes and be carried forward or re-budgeted in 2027, as necessary, to complete eligible grant activities within the grant period; NOW, THEREFORE, BE IT RESOLVED, that the Bayfield County Board of Supervisors assembled this 28 day of July, 2026 hereby authorizes acceptance of the FY26 NG9-1-1 GIS Grant Program Track 2, Grant No. 2026-G203, in the total amount of $81,580.00; and, BE IT FURTHER RESOLVED, that the Bayfield County Board of Supervisors hereby authorizes amending the 2026 budget for the portion of the grant anticipated for 2026 grant activity as follows: Increase Revenue — 2026: 100-13-43514-300 – 26NextGen Grant: $61,185.00 Adjust Expenses — 51745 – FY26/27 NG9-1-1 GIS Grant: Estimated Personnel — June through December 2026: 100-13-51745-50121 – Full Time: $34,551.00 100-13-51745-50151 – FICA/Medicare: $2,643.00 100-13-51745-50152 – Co. Share Retirement: $2,488.00 Total Personnel: $39,682.00 Estimated Training and Related Travel: 100-13-51745-50325 – Registration Fees & Tuition: $2,500.00 100-13-51745-50331 – Travel: $500.00 100-13-51745-50332 – Mileage: $500.00 100-13-51745-50335 – Meals: $250.00 100-13-51745-50336 – Lodging: $750.00 Total Training and Related Travel: $4,500.00 TOTAL Estimated 2026 Expenses Identified at This Time: $44,182.00 Estimated 2026 Grant Balance to Remain Restricted and Carried Forward or Re-budgeted for Eligible FY26/27 NG9-1-1 GIS Grant Expenses: $17,003.00 Total 2026 Grant Budget Authority: $61,185.00 BE IT FURTHER RESOLVED, that the remaining grant amount of $20,395.00 shall be included in the 2027 budget, or otherwise carried forward and budgeted as required, for eligible NG9-1-1 GIS Grant expenses occurring during the remainder of the grant period. BE IT FURTHER RESOLVED, that actual expenses may be allocated among eligible grant expense accounts within the FY26/27 NG9-1-1 GIS Grant budget in accordance with actual payroll, fringe benefit, training, travel, and other eligible costs, provided that total expenditures do not exceed the authorized grant award and remain consistent with the grant terms and conditions. BE IT FURTHER RESOLVED, that any unspent 2026 grant funds shall remain restricted for eligible NG9-1-1 GIS Grant purposes and may be carried forward or re-budgeted in 2027 to complete grant activities through the grant period ending March 31, 2027. BE IT FURTHER RESOLVED, that the County Administrator, Land Information Officer, Finance Department, and other appropriate County officials are authorized to complete all required actions, reports, documentation, budget entries, and carryforward entries necessary to administer the grant and receive grant payments. This amendment reflects the FY26 NG9-1-1 GIS Grant award and allocates the 2026 portion of funds based on current estimated salary, fringe benefits, training, and travel needs, with remaining grant funds restricted for eligible NG9-1-1 GIS Grant purposes and carried forward or re-budgeted as necessary. By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30th day of June 2026. _________________________________________________ Lynn M. Divine, Bayfield County Clerk Resolution No. 2026-xx Defining the Purpose, Scope and Amount of the Human Service Risk Reserve Fund WHEREAS, The Human Services Department budget is over $8.6 million in 2026; and WHEREAS, The County has had a supplemental Risk Reserve fund in place for many years; and WHEREAS, The Risk Reserve helps address unforeseen major expenses; and WHEREAS, many services provided by the Department, such as mental health and substance use disorder crises; youth out of home placements; protective placements; and youth justice services are mandated; and WHEREAS, the Department budget for one or two high-cost placements each year, but cannot predict how many individuals might need care in any given year that might adversely affect the annual budget; and, WHEREAS, In 2027 out of home youth placement costs are anticipated to increase three-fold; and WHEREAS, The current Risk Reserve maximum is $635,000; and WHEREAS, The Human Services Committee recommends an increase of the Risk Reserve to $1,000,000. NOW, THEREFORE, BE IT RESOLVED, Risk Reserve Funds shall only be used for “mandated out of home placement expenses” above what was budgeted and confirmed revenue shortfalls that will be received after February of the following year; and BE IT FURTHER RESOLVED, due to increased costs anticipated in the 2027 and beyond, the Human Services Risk Reserve will be set at $1 million. Funding for the increase will come from end of year, Human Services Fund, surplus balances (100%) until $1 million is reached; and BE IT FURTHER RESOLVED, Risk Reserve Funds may only be used upon approval of the Human Services Committee and County Board in resolution form as a budget amendment; and BE IT FURTHER RESOLVED, If Risk Reserve Funds are utilized, the Risk Reserve Fund shall be replenished by retaining year end, Human Service Fund balances, up to $1 million, with the remaining balance going to the General Fund. By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, Volume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30th day of June 2026. Lynn M. Divine, Bayfield County Clerk _________________________________________________ Ordinance No. 2026-xx An Ordinance Amending Title 2, Chapter 3, Section 5 and Section 10 of the Code of Ordinances, Bayfield County, Wisconsin Amending Executive Committee Title 2, Chapter 3, Section 5 is amended to read as follows: Sec. 2-3-5 Executive Committee. (a) Composition. The Executive Committee shall consist of five (5) members elected by the County Board at its April meeting in even numbered years with one (1) member from each of the five (5) highway districts defined in Section 2-38(a) below proposed by the supervisors from each district, and in addition, the Highway Committee elected at such meeting shall elect one (1) of its members to serve as an additional member of the Executive Committee, provided that the members elected to the Executive Committee shall be subject to the approval of and the appointment by the County Board Chairperson. (b) Duties. The Executive Committee shall: (1) Provide policy oversight and performance evaluation of the County Administrator and monitor budget adherence; administrative supervision remains as provided in §59.18. (2) Recommend standing rules governing procedures of the County Board. (3) Attend to all matters referred to it by the County Board. Serve as the standing Finance Committee of the County Board under Sec. 65.90(5)(b), Wis. Stats. Transfers under §65.90(5)(b) are limited to separately appropriated items within a department; budget amendments follow §65.90(5) vote thresholds and board procedures. (4) Oversee budgeted contingency funds. (5) Review all financial reports submitted by the County Administrator or other County officials or by the auditors retained by the County. (6) Review the proposed budgets of each County department and office and recommend proposed budgets to the County Board. (7) Prepare an annual schedule of fees and charges to be made by County departments and officers. (8) Have the authority to grant easements across County lands, other than County Forest lands. The Forestry and Parks Committee may grant access permits across County Forest lands. (9) Represent the County in airport and harbor improvement initiatives; formal operational authority shall reside with the governing body or airport commission under §114.14 and applicable intergovernmental agreements (10) Have the authority to authorize the foreclosure of land contracts for the sale of County properties if defaulted upon by the buyer. (11) Administer tax foreclosure matters as set forth in Title 2, Chapter 2-3. By Action of the: Bayfield County Board of Supervisors ____________________________________________ Jan Lee, Chair STATE OF WISCONSIN ) ) ss. COUNTY OF BAYFIELD ) I, Lynn M. Divine, Bayfield County Clerk, hereby certify that the foregoing is a true and correct copy of Resolution No. 2026-xx, V olume 30, adopted by the Bayfield County Board of Supervisors at their meeting held on the 30th day of June 2026. Lynn M. Divine, Bayfield County Clerk _________________________________________________ DRAFT Bayfield County Policy on Legal Representation and Reimbursement of Legal Expenses for County Board Supervisors When legal assistance is needed by a County Board Supervisor, Corporation Counsel is the first choice when appropriate. Supervisors should talk with County Administration first. Bayfield County may provide legal representation or reimburse legal expenses for a County Board Supervisor only under this policy. Eligible Matters County assistance may be considered only when the matter: • Directly relates to the Supervisor’s official County Board duties; • Involves actions taken, or alleged to have been taken, within the scope of those duties; • Involves a formal claim, complaint, subpoena, investigation, lawsuit, open meetings complaint, ethics matter, or similar proceeding; • Is reported in advance to the County Board Chair or Administration; and • Is reviewed by Corporation Counsel and, when appropriate, the County’s insurer. Notice Requirement A Supervisor seeking assistance will provide written notice in advance to: • County Administrator; • County Board Chair; • County Clerk; and • Corporation Counsel. The notice should include: • Any legal documents received; • Known deadlines; • A brief explanation of how the matter relates to County Board duties; and • Whether the Supervisor is requesting County-provided counsel, reimbursement, or both. County Review Corporation Counsel, in consultation with County Administration and insurer when appropriate, will review the request and recommend: • Whether the matter is eligible; • Whether County assistance is legally required or discretionary; • Whether insurance may apply; • Whether a conflict exists; • Who should provide legal representation; and • What approval is required. If Corporation Counsel has a conflict, the County may obtain outside legal review. Legal Counsel • The County generally decides who provides legal representation. • Representation may be provided by Corporation Counsel, insurance counsel, or County- approved outside counsel. • A Supervisor may not hire private counsel at County expense without prior County approval. • Reimbursement is not guaranteed. Exclusions The County will not pay for: • Personal, political, campaign, election, recall, private, media, reputation, or informal legal matters, unless specifically authorized by the County Board; • Disputes brought by a Supervisor against the County, County officials, County employees, or another Supervisor, unless specifically authorized by the County Board; • Conduct outside the scope of official duties; • Fines, forfeitures, penalties, punitive damages, or sanctions; • Excessive, duplicative, unsupported, unrelated, or inappropriate fees or costs. Reimbursable Costs Reimbursement is limited to reasonable and necessary legal expenses directly related to an eligible matter: The County will require itemized invoices, proof of payment, insurance information, and other supporting documentation. Approval and Recusal • Reimbursement must be approved by the County Board. • The requesting Supervisor may provide factual information if requested. • The requesting Supervisor may not vote on their own request. Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General REVENUE Department 00 - General Fund 13,033,795.00 351,118.00 13,384,913.00 94,574.62 .00 8,776,842.89 4,608,070.11 66 7,638,493.23 Department 02 - Clerk of Courts 270,320.00 .00 270,320.00 16,779.04 .00 127,656.18 142,663.82 47 134,983.25 Department 04 - Criminal Justice 185,547.00 62,627.00 248,174.00 32,328.28 .00 66,334.25 181,839.75 27 62,334.58 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner 9,800.00 .00 9,800.00 2,100.00 .00 5,800.00 4,000.00 59 5,152.00 Department 07 - Administrator 30,000.00 .00 30,000.00 .00 .00 35,899.43 (5,899.43) 120 15,127.25 Department 08 - District Attorney 38,000.00 .00 38,000.00 73.00 .00 26,638.12 11,361.88 70 30,374.90 Department 09 - Child Support 281,330.00 .00 281,330.00 239.07 .00 80,086.53 201,243.47 28 66,945.05 Department 10 - County Clerk 30,475.00 .00 30,475.00 .00 .00 45.00 30,430.00 0 796.97 Department 12 - Treasurer 1,050,250.00 .00 1,050,250.00 78,509.41 .00 412,098.40 638,151.60 39 492,252.92 Department 13 - Land Records 958,564.00 .00 958,564.00 5,843.25 .00 185,162.71 773,401.29 19 456,199.23 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 15 - Register of Deeds 217,000.00 .00 217,000.00 20,652.74 .00 81,159.62 135,840.38 37 80,615.70 Department 16 - PSAP Consortium (Joint Dispatch) 952,275.00 .00 952,275.00 .00 .00 501,150.79 451,124.21 53 145,137.12 Department 17 - Sheriff 560,499.00 .00 560,499.00 48,273.94 .00 193,126.04 367,372.96 34 159,365.85 Department 18 - Emergency Management 352,240.00 .00 352,240.00 1,452.00 .00 283,259.51 68,980.49 80 177,016.12 Department 19 - Veteran's Services 13,272.00 .00 13,272.00 .00 .00 12,300.00 972.00 93 30,188.00 Department 20 - Health 1,106,957.00 48,432.00 1,155,389.00 173,097.74 .00 392,072.53 763,316.47 34 465,384.34 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 251,575.00 .00 251,575.00 4,230.00 .00 77,920.77 173,654.23 31 67,089.14 Department 25 - UW Extension 48,660.00 .00 48,660.00 633.66 .00 5,091.89 43,568.11 10 .00 Department 26 - Zoning 430,500.00 .00 430,500.00 36,137.20 .00 142,780.30 287,719.70 33 220,432.53 Department 28 - Land Conservation 483,939.00 2,536.00 486,475.00 .00 .00 220,809.98 265,665.02 45 200,216.02 Department 31 - Information Services 92,588.00 .00 92,588.00 .00 .00 2,986.45 89,601.55 3 27,847.04 Department 34 - Forestry 4,598,237.00 .00 4,598,237.00 231,911.04 .00 1,531,288.05 3,066,948.95 33 2,267,459.35 Department 77 - Agricultural Station 767,864.00 .00 767,864.00 16,464.00 .00 16,464.00 751,400.00 2 17,412.00 REVENUE TOTALS $25,763,687.00 $464,713.00 $26,228,400.00 $763,298.99 $0.00 $13,176,973.44 $13,051,426.56 50% $12,760,822.59 EXPENSE Department 00 - General Fund 4,702,569.00 136,850.00 4,839,419.00 60,422.31 .00 3,920,399.26 919,019.74 81 861,210.28 Department 01 - County Board 107,646.00 .00 107,646.00 12,272.63 .00 52,353.64 55,292.36 49 47,813.39 Department 02 - Clerk of Courts 593,702.00 .00 593,702.00 49,008.72 .00 276,709.50 316,992.50 47 291,871.85 Department 04 - Criminal Justice 316,386.00 62,627.00 379,013.00 31,768.61 .00 182,811.33 196,201.67 48 174,202.85 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner 46,806.00 .00 46,806.00 6,097.99 .00 26,402.72 20,403.28 56 30,362.14 Department 07 - Administrator 889,628.00 .00 889,628.00 65,177.75 .00 450,024.96 439,603.04 51 361,787.79 Department 08 - District Attorney 277,583.00 .00 277,583.00 21,669.01 .00 130,124.84 147,458.16 47 120,547.88 Department 09 - Child Support 338,774.00 .00 338,774.00 25,303.44 .00 140,928.01 197,845.99 42 149,521.88 Department 10 - County Clerk 295,892.00 .00 295,892.00 24,184.17 .00 139,669.09 156,222.91 47 139,509.34 Department 12 - Treasurer 182,053.00 .00 182,053.00 13,698.10 .00 87,137.88 94,915.12 48 85,460.85 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 1 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 100 - General EXPENSE Department 13 - Land Records 939,808.00 .00 939,808.00 64,598.97 .00 446,274.35 493,533.65 47 417,224.48 Department 14 - Court House 634,523.00 .00 634,523.00 35,088.34 .00 284,258.84 350,264.16 45 256,250.06 Department 15 - Register of Deeds 214,909.00 1,350.00 216,259.00 15,474.02 .00 113,213.64 103,045.36 52 107,158.15 Department 16 - PSAP Consortium (Joint Dispatch) 1,640,869.00 .00 1,640,869.00 112,378.11 .00 726,377.06 914,491.94 44 631,948.35 Department 17 - Sheriff 5,517,693.00 111,570.00 5,629,263.00 507,244.80 .00 2,766,506.56 2,862,756.44 49 2,517,138.67 Department 18 - Emergency Management 425,511.00 .00 425,511.00 21,693.25 .00 235,855.13 189,655.87 55 176,015.63 Department 19 - Veteran's Services 230,646.00 .00 230,646.00 18,419.05 .00 89,001.13 141,644.87 39 110,364.92 Department 20 - Health 1,574,459.00 48,432.00 1,622,891.00 140,517.69 .00 759,644.51 863,246.49 47 702,823.94 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 565,145.00 .00 565,145.00 33,004.33 .00 207,517.91 357,627.09 37 198,281.74 Department 25 - UW Extension 409,618.00 .00 409,618.00 12,845.51 .00 64,085.38 345,532.62 16 177,591.57 Department 26 - Zoning 916,398.00 21,348.00 937,746.00 65,411.08 .00 402,221.99 535,524.01 43 370,198.14 Department 28 - Land Conservation 701,568.00 2,536.00 704,104.00 42,962.71 .00 283,349.53 420,754.47 40 323,222.18 Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services 922,471.00 .00 922,471.00 70,338.57 .00 596,828.24 325,642.76 65 458,408.39 Department 34 - Forestry 2,542,986.00 .00 2,542,986.00 224,474.76 .00 910,279.03 1,632,706.97 36 758,037.58 Department 35 - Animal Control Non Dogs 8,180.00 .00 8,180.00 .00 .00 650.00 7,530.00 8 16,216.93 Department 77 - Agricultural Station 767,864.00 .00 767,864.00 1,500.00 .00 15,083.66 752,780.34 2 7,124.75 EXPENSE TOTALS $25,763,687.00 $384,713.00 $26,148,400.00 $1,675,553.92 $0.00 $13,307,708.19 $12,840,691.81 51% $9,490,293.73 Fund 100 - General Totals REVENUE TOTALS 25,763,687.00 464,713.00 26,228,400.00 763,298.99 .00 13,176,973.44 13,051,426.56 50% 12,760,822.59 EXPENSE TOTALS 25,763,687.00 384,713.00 26,148,400.00 1,675,553.92 .00 13,307,708.19 12,840,691.81 51% 9,490,293.73 Fund 100 - General Totals $0.00 $80,000.00 $80,000.00 ($912,254.93) $0.00 ($130,734.75) $210,734.75 $3,270,528.86 Fund 220 - Employee Health Fund REVENUE Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00 REVENUE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0% $0.00 EXPENSE Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00 EXPENSE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0% $0.00 Fund 220 - Employee Health Fund Totals REVENUE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0% .00 EXPENSE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0% .00 Fund 220 - Employee Health Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 235 - Human Services REVENUE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 2 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 235 - Human Services REVENUE Department 50 - Human Services 4,564,753.00 .00 4,564,753.00 239,160.78 .00 2,327,871.27 2,236,881.73 51 2,576,723.78 Department 52 - AMSO .00 .00 .00 26.00 .00 225.36 (225.36) +++ 69.50 Department 53 - Family Services 328,944.00 .00 328,944.00 66,699.05 .00 227,845.04 101,098.96 69 177,787.22 Department 54 - Economic Support 663,729.00 .00 663,729.00 53,054.54 .00 237,450.50 426,278.50 36 219,424.07 Department 55 - Aging and Disabilities 5,100.00 .00 5,100.00 .00 .00 95.00 5,005.00 2 3,622.45 Department 56 - GWAAR 352,161.00 .00 352,161.00 6,743.00 .00 152,395.49 199,765.51 43 244,164.05 Department 57 - DHS BHP 2,399,161.00 .00 2,399,161.00 139,027.96 .00 995,180.67 1,403,980.33 41 826,233.50 Department 58 - ADRC-Bayfield Co 122,677.00 .00 122,677.00 .00 .00 17,904.00 104,773.00 15 63,760.00 Department 59 - ADRC-North 181,821.00 .00 181,821.00 .00 .00 16,124.00 165,697.00 9 66,293.00 REVENUE TOTALS $8,618,346.00 $0.00 $8,618,346.00 $504,711.33 $0.00 $3,975,091.33 $4,643,254.67 46% $4,178,077.57 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 47 - Behavioral Health & Community .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 48 - Community Support Program (CSP) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 51 - Regional Crisis Initiative .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 52 - AMSO 891,085.00 .00 891,085.00 63,984.33 .00 386,115.43 504,969.57 43 444,617.43 Department 53 - Family Services 2,911,546.00 .00 2,911,546.00 173,938.95 .00 1,002,572.80 1,908,973.20 34 1,741,815.74 Department 54 - Economic Support 606,039.00 .00 606,039.00 48,026.79 .00 290,342.86 315,696.14 48 270,519.69 Department 55 - Aging and Disabilities 527,452.00 .00 527,452.00 23,424.30 .00 337,617.21 189,834.79 64 417,790.44 Department 56 - GWAAR 859,878.00 .00 859,878.00 77,310.71 .00 366,254.06 493,623.94 43 390,249.48 Department 57 - DHS BHP 2,447,252.00 .00 2,447,252.00 164,318.37 .00 1,002,587.80 1,444,664.20 41 808,547.22 Department 58 - ADRC-Bayfield Co 193,817.00 .00 193,817.00 16,903.85 .00 73,237.21 120,579.79 38 74,028.49 Department 59 - ADRC-North 181,277.00 .00 181,277.00 12,229.31 .00 74,118.83 107,158.17 41 (41,742.85) EXPENSE TOTALS $8,618,346.00 $0.00 $8,618,346.00 $580,136.61 $0.00 $3,532,846.20 $5,085,499.80 41% $4,105,825.64 Fund 235 - Human Services Totals REVENUE TOTALS 8,618,346.00 .00 8,618,346.00 504,711.33 .00 3,975,091.33 4,643,254.67 46% 4,178,077.57 EXPENSE TOTALS 8,618,346.00 .00 8,618,346.00 580,136.61 .00 3,532,846.20 5,085,499.80 41% 4,105,825.64 Fund 235 - Human Services Totals $0.00 $0.00 $0.00 ($75,425.28) $0.00 $442,245.13 ($442,245.13) $72,251.93 Fund 240 - Community Development Block Gran REVENUE Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 Fund 240 - Community Development Block Gran Totals Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 3 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 Fund 240 - Community Development Block Gran Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fund 241 - Housing Rehab REVENUE Department 61 - Housing Rehab .00 .00 .00 .75 .00 26.33 (26.33) +++ 225.16 REVENUE TOTALS $0.00 $0.00 $0.00 $0.75 $0.00 $26.33 ($26.33) +++ $225.16 EXPENSE Department 00 - General Fund .00 .00 .00 555.50 .00 555.50 (555.50) +++ .00 Department 61 - Housing Rehab .00 .00 .00 .00 .00 .00 .00 +++ 7,060.95 EXPENSE TOTALS $0.00 $0.00 $0.00 $555.50 $0.00 $555.50 ($555.50) +++ $7,060.95 Fund 241 - Housing Rehab Totals REVENUE TOTALS .00 .00 .00 .75 .00 26.33 (26.33) +++ 225.16 EXPENSE TOTALS .00 .00 .00 555.50 .00 555.50 (555.50) +++ 7,060.95 Fund 241 - Housing Rehab Totals $0.00 $0.00 $0.00 ($554.75) $0.00 ($529.17) $529.17 ($6,835.79) Fund 242 - PSAP REVENUE Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 43,929.46 (43,929.46) +++ 142,370.93 Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $43,929.46 ($43,929.46) +++ $142,370.93 Fund 242 - PSAP Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS .00 .00 .00 .00 .00 43,929.46 (43,929.46) +++ 142,370.93 Fund 242 - PSAP Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($43,929.46) $43,929.46 ($142,370.93) Fund 245 - Jail Assessment REVENUE Department 63 - Jail Assessment Fund 31,500.00 .00 31,500.00 1,042.94 .00 6,070.04 25,429.96 19 5,512.18 REVENUE TOTALS $31,500.00 $0.00 $31,500.00 $1,042.94 $0.00 $6,070.04 $25,429.96 19% $5,512.18 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 63 - Jail Assessment Fund 31,500.00 .00 31,500.00 .00 .00 .00 31,500.00 0 1,680.10 EXPENSE TOTALS $31,500.00 $0.00 $31,500.00 $0.00 $0.00 $0.00 $31,500.00 0% $1,680.10 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 4 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 245 - Jail Assessment Totals REVENUE TOTALS 31,500.00 .00 31,500.00 1,042.94 .00 6,070.04 25,429.96 19% 5,512.18 EXPENSE TOTALS 31,500.00 .00 31,500.00 .00 .00 .00 31,500.00 0% 1,680.10 Fund 245 - Jail Assessment Totals $0.00 $0.00 $0.00 $1,042.94 $0.00 $6,070.04 ($6,070.04) $3,832.08 Fund 250 - Veterans Relief REVENUE Department 64 - Veterans Relief Fund 2,000.00 .00 2,000.00 .00 .00 400.00 1,600.00 20 1,473.31 REVENUE TOTALS $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $400.00 $1,600.00 20% $1,473.31 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 64 - Veterans Relief Fund 2,000.00 .00 2,000.00 .00 .00 250.00 1,750.00 12 1,196.59 EXPENSE TOTALS $2,000.00 $0.00 $2,000.00 $0.00 $0.00 $250.00 $1,750.00 12% $1,196.59 Fund 250 - Veterans Relief Totals REVENUE TOTALS 2,000.00 .00 2,000.00 .00 .00 400.00 1,600.00 20% 1,473.31 EXPENSE TOTALS 2,000.00 .00 2,000.00 .00 .00 250.00 1,750.00 12% 1,196.59 Fund 250 - Veterans Relief Totals $0.00 $0.00 $0.00 $0.00 $0.00 $150.00 ($150.00) $276.72 Fund 270 - Carbon Credits REVENUE Department 00 - General Fund 110,000.00 .00 110,000.00 .00 .00 .00 110,000.00 0 .00 Department 34 - Forestry 161,174.00 .00 161,174.00 .00 .00 871,437.12 (710,263.12) 541 .00 REVENUE TOTALS $271,174.00 $0.00 $271,174.00 $0.00 $0.00 $871,437.12 ($600,263.12) 321% $0.00 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 34 - Forestry 161,174.00 .00 161,174.00 4,740.25 .00 36,418.46 124,755.54 23 11,032.28 EXPENSE TOTALS $161,174.00 $0.00 $161,174.00 $4,740.25 $0.00 $36,418.46 $124,755.54 23% $11,032.28 Fund 270 - Carbon Credits Totals REVENUE TOTALS 271,174.00 .00 271,174.00 .00 .00 871,437.12 (600,263.12) 321% .00 EXPENSE TOTALS 161,174.00 .00 161,174.00 4,740.25 .00 36,418.46 124,755.54 23% 11,032.28 Fund 270 - Carbon Credits Totals $110,000.00 $0.00 $110,000.00 ($4,740.25) $0.00 $835,018.66 ($725,018.66) ($11,032.28) Fund 275 - Opioid Settlement Fund 2022 REVENUE Department 00 - General Fund 45,000.00 .00 45,000.00 508.12 .00 2,545.37 42,454.63 6 6,449.72 REVENUE TOTALS $45,000.00 $0.00 $45,000.00 $508.12 $0.00 $2,545.37 $42,454.63 6% $6,449.72 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health 45,000.00 .00 45,000.00 2,131.99 .00 13,409.13 31,590.87 30 7,361.89 EXPENSE TOTALS $45,000.00 $0.00 $45,000.00 $2,131.99 $0.00 $13,409.13 $31,590.87 30% $7,361.89 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 5 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 275 - Opioid Settlement Fund 2022 Totals REVENUE TOTALS 45,000.00 .00 45,000.00 508.12 .00 2,545.37 42,454.63 6% 6,449.72 EXPENSE TOTALS 45,000.00 .00 45,000.00 2,131.99 .00 13,409.13 31,590.87 30% 7,361.89 Fund 275 - Opioid Settlement Fund 2022 Totals $0.00 $0.00 $0.00 ($1,623.87) $0.00 ($10,863.76) $10,863.76 ($912.17) Fund 276 - American Rescue Plan 2021 Grant REVENUE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ 185,794.76 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $185,794.76 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 26 - Zoning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 34 - Forestry .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++ 35,748.14 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++ $35,748.14 Fund 276 - American Rescue Plan 2021 Grant Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 185,794.76 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ 35,748.14 Fund 276 - American Rescue Plan 2021 Grant Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $150,046.62 Fund 292 - UWEX Program REVENUE Department 25 - UW Extension 42,872.00 18,457.00 61,329.00 333.12 .00 2,654.96 58,674.04 4 15,689.66 REVENUE TOTALS $42,872.00 $18,457.00 $61,329.00 $333.12 $0.00 $2,654.96 $58,674.04 4% $15,689.66 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 25 - UW Extension 42,872.00 18,457.00 61,329.00 11,623.92 .00 17,791.54 43,537.46 29 21,261.71 EXPENSE TOTALS $42,872.00 $18,457.00 $61,329.00 $11,623.92 $0.00 $17,791.54 $43,537.46 29% $21,261.71 Fund 292 - UWEX Program Totals REVENUE TOTALS 42,872.00 18,457.00 61,329.00 333.12 .00 2,654.96 58,674.04 4% 15,689.66 EXPENSE TOTALS 42,872.00 18,457.00 61,329.00 11,623.92 .00 17,791.54 43,537.46 29% 21,261.71 Fund 292 - UWEX Program Totals $0.00 $0.00 $0.00 ($11,290.80) $0.00 ($15,136.58) $15,136.58 ($5,572.05) Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 6 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 380 - Northern Lights Bond Issuance REVENUE Department 80 - Northern Lights Bond Issuance 442,778.00 .00 442,778.00 570.49 .00 440,429.48 2,348.52 99 449,365.17 REVENUE TOTALS $442,778.00 $0.00 $442,778.00 $570.49 $0.00 $440,429.48 $2,348.52 99% $449,365.17 EXPENSE Department 80 - Northern Lights Bond Issuance 442,778.00 .00 442,778.00 .00 .00 438,377.50 4,400.50 99 437,096.25 EXPENSE TOTALS $442,778.00 $0.00 $442,778.00 $0.00 $0.00 $438,377.50 $4,400.50 99% $437,096.25 Fund 380 - Northern Lights Bond Issuance Totals REVENUE TOTALS 442,778.00 .00 442,778.00 570.49 .00 440,429.48 2,348.52 99% 449,365.17 EXPENSE TOTALS 442,778.00 .00 442,778.00 .00 .00 438,377.50 4,400.50 99% 437,096.25 Fund 380 - Northern Lights Bond Issuance Totals $0.00 $0.00 $0.00 $570.49 $0.00 $2,051.98 ($2,051.98) $12,268.92 Fund 430 - Capital Projects Fund REVENUE Department 00 - General Fund .00 406,800.00 406,800.00 .00 .00 .00 406,800.00 0 .00 Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++ 299,033.52 Department 17 - Sheriff 3,938.00 .00 3,938.00 .00 .00 .00 3,938.00 0 .00 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 Department 28 - Land Conservation 479,043.00 .00 479,043.00 .00 .00 353,395.90 125,647.10 74 100,000.00 Department 31 - Information Services 50,000.00 100,000.00 150,000.00 .00 .00 .00 150,000.00 0 .00 Department 34 - Forestry 49,500.00 .00 49,500.00 93,785.00 .00 177,255.00 (127,755.00) 358 1,256,878.30 Department 50 - Human Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 70 - Capital Projects 3,236,532.00 416,200.00 3,652,732.00 .00 .00 2,701,363.70 951,368.30 74 143,100.31 Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++ .00 REVENUE TOTALS $3,824,013.00 $923,000.00 $4,747,013.00 $93,785.00 $0.00 $3,232,014.60 $1,514,998.40 68% $1,799,012.13 EXPENSE Department 00 - General Fund 1,180,000.00 601,000.00 1,781,000.00 .00 .00 15,000.00 1,766,000.00 1 15,000.00 Department 01 - County Board 2,250.00 .00 2,250.00 .00 .00 605.98 1,644.02 27 .00 Department 02 - Clerk of Courts 62,658.00 .00 62,658.00 37,210.19 .00 42,179.99 20,478.01 67 98,782.39 Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 06 - Coroner .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 07 - Administrator .00 .00 .00 1,087.69 .00 1,087.69 (1,087.69) +++ .00 Department 08 - District Attorney .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 09 - Child Support .00 .00 .00 .00 .00 .00 .00 +++ .00 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 7 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 430 - Capital Projects Fund EXPENSE Department 10 - County Clerk 11,000.00 .00 11,000.00 .00 .00 10,816.10 183.90 98 .00 Department 11 - Elections .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 12 - Treasurer .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 14 - Court House 412,552.00 .00 412,552.00 2,165.22 .00 54,475.60 358,076.40 13 208,057.26 Department 15 - Register of Deeds .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 16 - PSAP Consortium (Joint Dispatch) .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 17 - Sheriff 53,390.00 .00 53,390.00 (65,550.00) .00 17,777.67 35,612.33 33 24,851.40 Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++ 10,330.44 Department 19 - Veteran's Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++ 6,453.01 Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 23 - Tourism 23,501.00 .00 23,501.00 .00 .00 .00 23,501.00 0 13,685.14 Department 25 - UW Extension 600.00 .00 600.00 .00 .00 .00 600.00 0 .00 Department 26 - Zoning 16,125.00 .00 16,125.00 23.75 .00 23.75 16,101.25 0 498.00 Department 27 - Board of Adjustment .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 28 - Land Conservation 479,043.00 .00 479,043.00 37,671.44 .00 70,731.44 408,311.56 15 .00 Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 30 - Wildlife Abatement .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 31 - Information Services 812,000.00 100,000.00 912,000.00 202,535.60 .00 452,234.22 459,765.78 50 63,077.47 Department 34 - Forestry 198,501.00 148,000.00 346,501.00 .00 .00 235,852.87 110,648.13 68 721,389.12 Department 52 - AMSO 53,512.00 74,000.00 127,512.00 19,750.00 .00 22,392.07 105,119.93 18 247,013.19 Department 53 - Family Services .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 54 - Economic Support 2,000.00 .00 2,000.00 .00 .00 14,750.00 (12,750.00) 738 .00 Department 55 - Aging and Disabilities .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 57 - DHS BHP 1.00 .00 1.00 .00 .00 .00 1.00 0 .00 Department 67 - Northern Lights Buildings/Ground 400,000.00 .00 400,000.00 94,348.45 .00 251,325.09 148,674.91 63 7,973.37 Department 70 - Capital Projects 116,880.00 .00 116,880.00 10,097.63 .00 41,517.32 75,362.68 36 182,284.78 Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++ .00 EXPENSE TOTALS $3,824,013.00 $923,000.00 $4,747,013.00 $339,339.97 $0.00 $1,230,769.79 $3,516,243.21 26% $1,599,395.57 Fund 430 - Capital Projects Fund Totals REVENUE TOTALS 3,824,013.00 923,000.00 4,747,013.00 93,785.00 .00 3,232,014.60 1,514,998.40 68% 1,799,012.13 EXPENSE TOTALS 3,824,013.00 923,000.00 4,747,013.00 339,339.97 .00 1,230,769.79 3,516,243.21 26% 1,599,395.57 Fund 430 - Capital Projects Fund Totals $0.00 $0.00 $0.00 ($245,554.97) $0.00 $2,001,244.81 ($2,001,244.81) $199,616.56 Fund 710 - Highway REVENUE Department 71 - Highway Dept 12,392,158.00 .00 12,392,158.00 114.50 .00 8,077,278.05 4,314,879.95 65 6,794,474.29 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 8 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 710 - Highway REVENUE TOTALS $12,392,158.00 $0.00 $12,392,158.00 $114.50 $0.00 $8,077,278.05 $4,314,879.95 65% $6,794,474.29 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 71 - Highway Dept 12,392,158.00 .00 12,392,158.00 519,641.05 .00 2,830,552.02 9,561,605.98 23 3,099,067.38 EXPENSE TOTALS $12,392,158.00 $0.00 $12,392,158.00 $519,641.05 $0.00 $2,830,552.02 $9,561,605.98 23% $3,099,067.38 Fund 710 - Highway Totals REVENUE TOTALS 12,392,158.00 .00 12,392,158.00 114.50 .00 8,077,278.05 4,314,879.95 65% 6,794,474.29 EXPENSE TOTALS 12,392,158.00 .00 12,392,158.00 519,641.05 .00 2,830,552.02 9,561,605.98 23% 3,099,067.38 Fund 710 - Highway Totals $0.00 $0.00 $0.00 ($519,526.55) $0.00 $5,246,726.03 ($5,246,726.03) $3,695,406.91 Fund 720 - County Motor Pool REVENUE Department 72 - County Motor Pool 348,482.00 .00 348,482.00 .00 .00 241,918.79 106,563.21 69 123,658.68 REVENUE TOTALS $348,482.00 $0.00 $348,482.00 $0.00 $0.00 $241,918.79 $106,563.21 69% $123,658.68 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 72 - County Motor Pool 348,482.00 .00 348,482.00 21,027.58 .00 125,613.05 222,868.95 36 118,169.97 EXPENSE TOTALS $348,482.00 $0.00 $348,482.00 $21,027.58 $0.00 $125,613.05 $222,868.95 36% $118,169.97 Fund 720 - County Motor Pool Totals REVENUE TOTALS 348,482.00 .00 348,482.00 .00 .00 241,918.79 106,563.21 69% 123,658.68 EXPENSE TOTALS 348,482.00 .00 348,482.00 21,027.58 .00 125,613.05 222,868.95 36% 118,169.97 Fund 720 - County Motor Pool Totals $0.00 $0.00 $0.00 ($21,027.58) $0.00 $116,305.74 ($116,305.74) $5,488.71 Fund 730 - Copy Machine REVENUE Department 73 - Copy Machines 18,000.00 .00 18,000.00 .00 .00 5,281.27 12,718.73 29 9,600.20 REVENUE TOTALS $18,000.00 $0.00 $18,000.00 $0.00 $0.00 $5,281.27 $12,718.73 29% $9,600.20 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 73 - Copy Machines 18,000.00 .00 18,000.00 500.35 .00 4,704.65 13,295.35 26 8,561.45 EXPENSE TOTALS $18,000.00 $0.00 $18,000.00 $500.35 $0.00 $4,704.65 $13,295.35 26% $8,561.45 Fund 730 - Copy Machine Totals REVENUE TOTALS 18,000.00 .00 18,000.00 .00 .00 5,281.27 12,718.73 29% 9,600.20 EXPENSE TOTALS 18,000.00 .00 18,000.00 500.35 .00 4,704.65 13,295.35 26% 8,561.45 Fund 730 - Copy Machine Totals $0.00 $0.00 $0.00 ($500.35) $0.00 $576.62 ($576.62) $1,038.75 Fund 760 - Sheriff's Squad Car Fund REVENUE Department 76 - Squad Cars 445,000.00 .00 445,000.00 .00 .00 254,733.89 190,266.11 57 171,082.64 REVENUE TOTALS $445,000.00 $0.00 $445,000.00 $0.00 $0.00 $254,733.89 $190,266.11 57% $171,082.64 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 9 of 10 Financial Report Through 06/30/2026 Through 06/30/26 Prior Fiscal Year Activity Included Summary Listing Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Fund 760 - Sheriff's Squad Car Fund EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 76 - Squad Cars 445,000.00 .00 445,000.00 19,825.53 .00 193,700.46 251,299.54 44 179,447.71 EXPENSE TOTALS $445,000.00 $0.00 $445,000.00 $19,825.53 $0.00 $193,700.46 $251,299.54 44% $179,447.71 Fund 760 - Sheriff's Squad Car Fund Totals REVENUE TOTALS 445,000.00 .00 445,000.00 .00 .00 254,733.89 190,266.11 57% 171,082.64 EXPENSE TOTALS 445,000.00 .00 445,000.00 19,825.53 .00 193,700.46 251,299.54 44% 179,447.71 Fund 760 - Sheriff's Squad Car Fund Totals $0.00 $0.00 $0.00 ($19,825.53) $0.00 $61,033.43 ($61,033.43) ($8,365.07) Fund 810 - Dog License Fund REVENUE Department 81 - Dog License 12,500.00 .00 12,500.00 26.30 .00 8,671.55 3,828.45 69 8,761.05 REVENUE TOTALS $12,500.00 $0.00 $12,500.00 $26.30 $0.00 $8,671.55 $3,828.45 69% $8,761.05 EXPENSE Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++ .00 Department 81 - Dog License 12,500.00 .00 12,500.00 .00 .00 1,132.00 11,368.00 9 5,740.00 EXPENSE TOTALS $12,500.00 $0.00 $12,500.00 $0.00 $0.00 $1,132.00 $11,368.00 9% $5,740.00 Fund 810 - Dog License Fund Totals REVENUE TOTALS 12,500.00 .00 12,500.00 26.30 .00 8,671.55 3,828.45 69% 8,761.05 EXPENSE TOTALS 12,500.00 .00 12,500.00 .00 .00 1,132.00 11,368.00 9% 5,740.00 Fund 810 - Dog License Fund Totals $0.00 $0.00 $0.00 $26.30 $0.00 $7,539.55 ($7,539.55) $3,021.05 Grand Totals REVENUE TOTALS 52,337,510.00 1,406,170.00 53,743,680.00 1,364,391.54 .00 30,295,526.22 23,448,153.78 56% 26,509,999.11 EXPENSE TOTALS 52,227,510.00 1,326,170.00 53,553,680.00 3,175,076.67 .00 21,777,757.95 31,775,922.05 41% 19,271,310.29 Grand Totals $110,000.00 $80,000.00 $190,000.00 ($1,810,685.13) $0.00 $8,517,768.27 ($8,327,768.27) $7,238,688.82 Run by Erin Tibbits on 07/01/2026 09:20:11 AM Page 10 of 10 Beginning Balance Account 1/1/2026 January February March April May June July August September October November December Office $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 Old National Checking $949,723.29 $1,239,753.10 $1,181,176.72 $1,851,586.73 $2,048,716.25 $521,942.33 $779,071.12 Old National Money Market $10,749,267.28 $3,286,980.47 $11,566,298.28 $9,080,421.54 $7,358,384.01 $4,882,758.46 $4,902,983.16 HRA/Flex Benefits $573,620.00 $682,071.66 $665,533.77 $633,106.28 $601,971.47 $586,663.50 $546,408.66 Tax CC $543.92 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 Co Rehab Fund $6,248.29 $6,274.85 $6,284.12 $546.83 $554.00 $554.75 $0.00 Jail Assessment $43,820.30 $45,215.48 $46,220.65 $47,229.51 $48,708.77 $50,242.58 $51,285.52 DOT 85.21 $94,905.87 $95,053.56 $95,194.03 $95,321.09 $95,457.36 $95,587.60 $95,722.36 DHS CCOP Risk Reserve $6,062.62 $6,065.09 $6,067.41 $6,069.50 $6,071.64 $6,073.64 $6,075.70 LGIP $6,606,490.40 $6,627,957.68 $6,648,796.38 $12,667,625.21 $12,702,442.67 $12,740,940.98 $12,780,185.23 OTHER INVESTMENTS $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $12,000,000.00 $12,000,000.00 NL Debt Service Fund 380 $7,197.98 $444,987.18 $445,227.40 $445,821.69 $446,459.03 $8,690.67 $9,261.16 NL Collateral Pledge (250K) $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 NL Collateral Pledge (75K) $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 Opioid Funds $169,336.71 $167,545.43 $167,663.38 $165,675.89 $164,936.30 $160,530.15 $159,360.55 Ending Monthly Balance $27,533,248.66$20,927,937.50$29,154,495.14$33,319,437.27$31,799,734.50$31,380,017.66$31,656,386.46 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 2025 $20,270,777.12 $27,522,191.79 $27,605,758.64 $27,060,082.19 $26,462,236.13 $27,238,669.83 $36,698,891.78 $24,824,350.92 $26,163,262.51 $30,753,709.07 $28,442,421.21 $27,533,248.66 Less $6,550,000 Bonding $24,203,709.07 $21,892,421.21 $20,983,248.66 2024 Balances $22,244,583.71$28,781,315.66$30,286,635.78$28,626,241.91$27,018,356.72$27,104,309.58$36,806,788.69$26,814,417.64$24,951,242.23$28,089,409.36$26,421,285.69$24,634,763.72 Less $3,667,000 Bonding $24,422,409.36$22,754,285.69$20,967,763.72 2023 Balances $24,515,929.33$29,482,728.94$30,230,414.50$29,255,208.11$28,120,741.10$24,462,732.65$33,658,355.09$24,714,150.74$24,307,887.12$24,171,054.05$27,081,989.45$25,266,708.16 Less $3,000,000 Bonding $24,081,989.45$22,266,708.16 2022 Balances $22,310,705.30$28,659,659.41$29,319,256.37$28,447,678.79$28,642,012.44$31,186,512.57$37,416,622.59$27,172,569.77$26,352,070.24$29,469,935.19$29,202,664.53$27,016,138.62 Less $2,500,000 Bonding $26,969,935.19$26,702,664.53$24,516,138.62 2021 Balances $19,104,055.75$23,981,112.94$25,737,385.39$25,376,587.35$26,564,234.67$26,751,199.48$34,957,004.23$25,798,555.65$25,307,854.40$26,107,310.73$25,443,149.62$23,315,364.37 Less $1,650,000 Bonding $24,457,310.73$23,793,149.62$21,665,364.37 $500,000.00 Loan to NL $274,763.34 $266,463.00 $258,144.61 $249,808.12 $241,453.50 $233,080.71 $224,689.71 (new April 2023) Totals $274,763.34 $266,463.00 $258,144.61 $249,808.12 $241,453.50 $233,080.71 $224,689.71 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 County Loans (Short Term Loans) -$6,550,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 -$6,550,000.00-$6,550,000.00-$6,550,000.00 TREASURER'S REPORT 2026 End of Month Account Balances 2026 Notes / Agreements - (Principal Balance)