2027 Proposed Budget

Manitowoc County, WI 2027 Executive’s Proposed Annual Budget Book Office of the County Executive Tyler Martell, County Executive Manitowoc County Courthouse ● 1010 South 8th Street ● Manitowoc, WI 54220 Office: (920) 683-5107 ● Cell: (920) 323-5107 ● Email: tylermartell@manitowoccountywi.gov _______________________________________________________ Chairman Phipps, Ladies and Gentlemen of the County Board, and Citizens of Manitowoc County, We began the budget process facing a number of challenges. In May, our Finance Director resigned unexpectedly, and as budget requests came in over the Summer, we were faced with the reality that we had a multi-million dollar gap to close. I want to thank our Department Directors, and especially the dedicated employees in the Finance Department, for stepping up to ensure that I could present a budget that we can be proud of. Though I speak to you this evening, the document before you truly was a team effort. When I decided to run to be your County Executive, I knew that I would be walking into a mess. But I laid out a vision with a few key priorities: Take as little from the taxpayers as possible, reduce our annual borrowing while paying down our debt, stop relying on one-time funding to solve long-term problems, invest in our employees, focus on innovative solutions, and work together with our towns, villages, cities, and school districts. The budget I present to you this evening is the down payment on those promises. An End to Short-Term Funding for Long-Term Challenges In recent years, Manitowoc County increasingly relied on one-time funding to balance ongoing operations: ● ARPA funds were used to support operations and Human Services ● Reserves were transferred to balance budgets and support health insurance ● WIMCR (Wisconsin Medicaid Cost Reporting) funding was advanced to address a prior-year Human Services deficit ● Opioid Settlement Dollars became an increasingly important source of operating revenue. In 2026, more than $3 million in unsustainable or one-time funding was used to balance the budget. The 2027 proposal takes a different approach with no one-time funding transfers. This requires difficult decisions today, but it puts the County in a stronger position to build sustainable budgets in the future. Aggressive Cuts to Bring Our Spending in Line Responsible budgeting requires more than finding new revenue. It requires us to examine our spending and determine what is necessary. The proposed budget eliminates: ● More than $1 million in requested capital spending ● 11 Human Services positions. Because these positions are currently vacant, these reductions can be accomplished without layoffs. The 90-day vacancy review process implemented this fall reflects the same philosophy: every position and expenditure should be evaluated based on whether it is a need or a want. Human Services and Stabilizing the Costs We Cannot Control Human Services remains our most difficult budgeting challenge. The issue is not unnecessary spending, but the rising cost of mandated and unpredictable out-of-home placements for abused and neglected children, youth justice placements, and individuals with serious mental illness. A single placement can cost more than $2,000 per day, and youth residential treatment costs are projected to finish 2026 approximately $1.2 million over budget. The County cannot predict when these costs will occur, how long they will last, or how many individuals will require placement. At the same time, these are services we are legally obligated to provide. For 2027, I am proposing the creation of a Human Services Stabilization Fund, seeded with $1 million from the General Fund. This reserve will provide a dedicated source of funding when extraordinary and unanticipated placement costs occur, while allowing the County to avoid asking the taxpayers to pay for the worst-case scenario every year. Ending Our Addiction to Opioid Settlement Funds Manitowoc County's Opioid Settlement Funds provide an important opportunity to address the damage caused by the opioid epidemic. They were never intended to become a permanent source of operating revenue. Beginning with $250,000 in 2023, the amount of settlement funding allocated to Human Services increased to nearly $1 million in 2026. The 2027 budget appropriates $0 in Opioid Settlement Funds for ongoing operations. Instead, I am creating an Opioid Settlement Task Force to recommend strategic, sustainable uses of these funds for opioid abatement. Investing in our Employees Our employees are essential to delivering the services Manitowoc County residents rely upon. Fiscal discipline cannot come at the expense of our ability to recruit and retain good employees. This year, we conducted an employee benefits survey and held 13 listening sessions with more than 200 employees. That feedback has helped shape our 2027 recommendations. I am recommending: ● A 6% increase in both the County and employee health insurance contributions. ● A new health plan design offering employees the option of lower deductibles, out-of-pocket maximums, and prescription drug copays. ● A 2% wage increase, split between 1% in January and 1% in July. ● Restoration of performance evaluations, with the proposed wage increase contingent upon satisfactory performance. Together, these changes represent an additional investment of nearly $1 million in employee compensation. Reframing How We Think About Maintaining Our Roads Maintaining our County roads remains a priority. The 2027 budget provides for resurfacing 16.08 miles of County highways, continuing our aggressive 17-year maintenance rotation. At the same time, we need to think differently about how we use our Highway Department. Towns and villages face many of the same road maintenance challenges as the County, and Manitowoc County has the equipment and expertise to help. I have directed the Highway Department to aggressively pursue Town and Village work—with a 2027 goal of generating $250,000 in Local Collaboration Revenue. This approach benefits both the local government receiving competitive services and County taxpayers by helping offset our own costs. Reducing our Reliance on Borrowing and Paying Down Our Debt Road maintenance has increasingly been financed through borrowing. Routine road maintenance should not become a recurring charge on future taxpayers. The 2027 budget proposes $2.4 million in road borrowing, less than the amount borrowed in 2026. More importantly, the proposed budget allows Manitowoc County to pay off more debt than it takes on. Reducing both annual borrowing and our overall debt burden will remain a priority throughout my term. Investing in Public Safety and Partnering with School Districts Manitowoc County will continue to make public safety a priority while looking for opportunities to partner with other local governments. In 2027, the County will partner with the Reedsville School District to provide a School Resource Officer. The County and Reedsville will share the cost, with the officer assigned to the school during the academic year and available for road duties during the summer. This is an example of how partnerships can improve public safety while making responsible use of taxpayer resources. New Positions to Meet the Demands of the 21st Century Even in a budget requiring significant reductions, there are areas where targeted investments are necessary. I am recommending the addition of the following positions: ● Increase the ADRC Meal Site Manager by 0.10 FTE ● Increase the Human Services Psychiatrist by 0.25 FTE ● Create a Network Engineer position in the IT Department ● Create a Communications Coordinator to improve public communication, transparency, recruitment and employee engagement. These proposals are intended to address specific needs rather than expand government for the sake of expansion. Asking for as Little from the Taxpayers as Possible. Ultimately, every decision in this budget must be considered in terms of its impact on the taxpayer. The proposed County property tax levy is $35,835,147.87 For the typical Manitowoc County property taxpayer, the County portion of the property tax bill will increase by approximately 3.9% while the property tax rate will decrease by approximately 2% ($3.45 to $3.38 per $1000 in property value) I recognize that any property tax increase matters. That is why this budget does not simply ask taxpayers for more money to maintain the status quo. It eliminates one-time funding, reduces vacant positions, cuts capital spending, seeks new revenue through local partnerships, addresses recurring Human Services deficits, reduces borrowing, and invests strategically in employees and infrastructure. A Down Payment on a Better Future When I ran for County Executive, I promised that we would take as little from the taxpayers as possible. I promised that we would reduce our annual borrowing and pay down our debt. I promised that we would stop relying on one-time funding to solve long-term problems. I promised that we would invest in our employees. I promised that we would look for innovative solutions that create efficiency. And I promised that we would work together with our towns, villages, cities, and school districts. This budget takes meaningful steps toward every one of those goals. It is a budget that recognizes that government has to live within its means. It is a budget that asks department leaders to prioritize needs over wants. It is a budget that invests in our roads, our employees, our public safety, and our communities. It is a budget that prepares for the unexpected instead of hoping it doesn't happen to us. And most importantly, it is a budget that recognizes and honors that we are temporary stewards of money that does not belong to us. We have a responsibility to use what we are given wisely, to be honest about the challenges we face, to make tough and even sometimes unpopular decisions, but we are charged to leave Manitowoc County in a stronger position than we found it. The budget I present to you this evening is not the culmination of that important work. It is the beginning. Tyler Martell Manitowoc County Executive TABLE OF CONTENTS Manitowoc County, WI – 2027 Proposed Budget 2027 Executive’s Transmittal ..................................................................................................... ii Manitowoc County 2027 Proposed Budget - Pie Chart ............................................................... 1 Budget Summary General Fund – Component Parts of the Tax Levy & Rate ............................ 3 Fund Balance Summary – All Budgeted Funds .......................................................................... 4 GOVERNMENTAL FUNDS SUMMARIES General Fund ............................................................................................................................... 6 Human Services Special Revenue Fund ................................................................................... 12 Highway Roads & Bridges Special Revenue Fund ................................................................... 15 Solid Waste Recycling Special Revenue Fund ......................................................................... 16 Waste Disposal Operations Special Revenue Fund ................................................................. 17 Aging Resources Special Revenue Fund .................................................................................. 18 Soil & Water Conservation Special Revenue Fund ................................................................... 19 Expo Special Revenue Fund ..................................................................................................... 20 Debt Service Fund ..................................................................................................................... 21 PROPRIETARY FUNDS SUMMARIES Highway Enterprise Fund .......................................................................................................... 24 Information Systems Internal Service Fund .............................................................................. 25 MISCELLANEOUS SUMMARY DATA & SCHEDULES 2027 Full-Time Equivalent Report (FTE) by Department .......................................................... 28 FTE Additions/Deletions/Changes in Proposed 2027 Budget .................................................. .33 Personnel Changes Included in Proposed 2027 Budget .......................................................... 34 FTE Authorized Positions History by Department 2005 through 2027 ...................................... 36 Equalized Value – Tax Levy & Tax Rate History ....................................................................... 37 Combined Schedule of Debt Service by Issue .......................................................................... 38 Manitowoc County Principal Indebtedness ............................................................................... 42 Highway Road History Spending ............................................................................................... 43 Parks Department – 6 Year Capital Projects/Outlay Plan ......................................................... 44 Health Insurance History ........................................................................................................... 45 Draft Resolution Adopting 2027 Budget and Property Tax Levy ............................................... 46 Draft Resolution Authorizing an Adjustment to the Levy Limit .................................................. 50 2026 County Levy Limit Worksheet – State Form SL-200c for 2027 Budget ........................... 52 Apportionment of the 2027 Proposed County Budget ............................................................... 54 Proposed Expenditures / Revenues and Tax Levy by Fund Worksheet ................................... 55 2027 vs 2026 Budget Levy Comparison for Budgets ................................................................ 56 BUDGET SUMMARY BY DEPARTMENT (Index) This section presents the budget book in a departmental format. It is intended to provide the user with a better understanding of the county’s budget and allows us to provide additional information. Manitowoc County 2027 Proposed Budget Graphical Representation S:\2027 Proposed Budget\Book Proposed\[Piechart Proposed 2027-V24.xlsx]Graphs 10/6/26 7:16 Personal Services 51.1% Outlay 2.6% Fixed 2.5% Contracted Services 30.1% Other 1.9% Debt Service 4.0% Supplies 7.7% Contingency 0.0% Where the Money Goes % Expenditures by Object Health & Human Services 38.9% Debt Service 4.0% Contingency 0.0% Public Works 15.5% Capital Projects 0.1% Public Safety 20.9% General Government 15.3% Conservation & Development 2.4% Culture Education Recreation 2.8% Where the Money Goes % Expenditures by Function Intergovern. Grants & Aids 28.0% Other Taxes & Assessments 9.1% Property Taxes 37.1% Other Revenue 2.2% Intergovernmental Charges 14.8% Fines, Forfeitures, Penalties 0.5% Public Charges for Service 7.9% Licenses & Permits 0.5% Where the Money Comes From % Source of Total Revenue 1 2 THIS PAGE INTENTIONALLY LEFT BLANK Budget Summary - General Fund Percent Estimated Increase Budget Experience Proposed or 2026 2026 2027 (Decrease) GENERAL FUND: EXPENDITURES: General Government 10,571,261$ 10,351,723$ 11,542,255$ 9.19% Public Safety 19,112,274$ 19,618,106$ 20,661,166$ 8.10% Public Works 650,610$ 577,560$ 608,193$ -6.52% Health & Human Services 3,435,587$ 3,455,482$ 3,774,389$ 9.86% Culture,Education,Recreation 1,798,232$ 1,851,130$ 1,737,150$ -3.40% Conservation/Development 1,435,280$ 1,301,536$ 1,387,520$ -3.33% Total Expenditures 37,003,244$ 37,155,537$ 39,710,673$ 7.32% REVENUES: Property Taxes 14,089,158$ 14,089,158$ 15,167,473$ 7.65% Other Taxes 220,120$ 8,540,114$ 8,769,120$ 3883.79% Intergovern Grants & Aids 10,265,037$ 10,329,750$ 10,518,252$ 2.47% License & Permits 452,229$ 478,419$ 484,874$ 7.22% Fines,Forfeitures,Penalties 273,100$ 280,839$ 286,000$ 4.72% Public Charges for Service 2,317,463$ 2,589,166$ 2,543,562$ 9.76% Intergov. Chgs for Service 649,053$ 594,846$ 638,953$ -1.56% Other Revenue 1,215,306$ 1,275,456$ 1,274,589$ 4.88% Total Revenues 29,481,466$ 38,177,748$ 39,682,823$ 34.60% OTHER FINANCING SOURCES (USES) NET: Transfers In (Out) or Fund Balance Applied/(Retained) Net 8,970,000$ -$ -$ Total Revenue & Other Sources 38,451,466$ 38,177,748$ 39,682,823$ Special Levies Debt Operations Library Bridge Aid Service Totals 2026 Adopted Tax Levy $29,318,875.10 $1,100,880.00 $59,413.00 $3,666,369.00 $34,145,537.10 2026 Adopted Tax Rate * $2.962457 $0.111236 $0.006003 $0.370460 $3.450156 2027 Proposed Tax Levy $30,440,976.87 $1,195,369.00 $202,852.00 $3,995,950.00 $35,835,147.87 2027 Proposed Tax Rate * $3.075837 $0.120783 $0.020497 $0.403761 $3.620878 Difference: 2027 vs. 2026 Tax Levy $1,122,101.77 $94,489.00 $143,439.00 $329,581.00 $1,689,610.77 Levy % Change 3.83% 8.58% 241.43% 8.99% 4.95% 2027 vs. 2026 Tax Rate $0.113380 $0.009547 $0.014494 $0.033301 $0.170722 Rate % Change 3.83% 8.58% 241.45% 8.99% 4.95% * Rate Expressed as per $1,000 of Equalized Value (Excluding TID) Component Parts of the Tax Levy & Rate With Comparative Figures for Last Year 3 Estimate as of August 31, 2026 General Fund Human Services Highway Recycling Solid Waste Aging Services Soil & Water Con. Fund 100 Fund 200 Fund 201 Fund 202 Fund 203 Fund 205 Fund 207 Estimated Fund Balance 01/01/2027 6,959,466 (3,977,018) (5,575) (128,396) 229,921 2,379,769 395,357 Portion Estimated as Undesignated 01/01/2027 3,913,079 Budgeted REVENUES 24,515,350 19,678,296 2,360,951 581,908 1,250,000 3,318,910 619,463 Required Tax Levy 15,167,473 11,618,004 * 3,734,880 694,672 10,000 30,650 378,413 Budgeted EXPENDITURES 39,710,673 31,296,300 8,495,831 1,274,866 1,260,000 3,369,286 997,876 Excess Revenue Over (Under) Expenditures (27,850) 0 (2,400,000) 1,714 0 (19,726) 0 Operating Trans In Fund Bal Applied / Borrowing 0 0 2,400,000 0 0 19,726 0 Operating Transfers (Out) Fund Bal. (Retained) 0 0 0 0 0 0 0 Estimated Total Fund Balance 12/31/2026 6,931,616 (3,977,018) (5,575) (128,396) 229,921 2,360,043 395,357 Portion Estimated as Undesignated 12/31/2026 3,885,229 3 Expo SRF Debt Service Capital Projects Highway Info Systems Grand Total 225 301 Various Funds Fund 607 (**) Fund 601 (**) Reported Funds Estimated Fund Balance (**) 01/01/2026 (209,914) 266,667 803,490 8,896,344 3,641,567 19,251,678 Estimated Undesignated 01/01/2026 3,913,079 Budgeted REVENUES 1,093,246 0 251,590 3,437,830 3,693,701 60,801,245 Required Tax Levy 3,995,950 202,851 A 35,832,893 Budgeted EXPENDITURES 1,050,978 3,995,950 140,000 3,640,681 3,583,558 98,815,999 Highway 607 numbers come from page 21 Bond Proceeds 0 0 0 0 0 0 Excess Revenue Over (Under) Expenditures 42,268 0 111,590 0 110,143 (2,181,861) Operating Transfers In Fund Balance Applied 0 0 0 0 0 2,419,726 Operating Transfers (Out) Fund Bal. (Retained) 0 0 0 0 0 0 Estimated Total Fund Balance 12/31/2026 (*) (167,646) 266,667 915,080 8,896,344 3,751,710 19,468,103 (*) Includes $202,852.00 in Bridge Aid Petitions (**) For Highway #607 and Info Systems #601, the term Fund Balance is referring to Net Assets. A = Plus $2,254.42 in Illegal Real Estate Tax Charge Backs not listed in any of the Budgeted Funds. Total Tax Levy is $35,835,147.87 2026 / 2027 BUDGET / FUND BALANCE SUMMARY - ALL BUDGETED FUNDS 4 GOVERNMENTAL FUNDS DETAIL SUMMARIES General Fund Human Services Special Revenue Fund Highway Roads & Bridges Special Revenue Fund Solid Waste Recycling Special Revenue Fund Waste Disposal Special Revenue Fund Aging Resources Special Revenue Fund Soil & Water Special Revenue Fund Expo Special Revenue Fund Debt Service Fund 5 Manitowoc County, WI Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes 13,877,243 14,089,158 14,089,158 14,089,158 15,167,473 7.65 Other Taxes 8,451,244 220,120 2,348,491 8,540,114 8,769,120 3883.79 Intergovern Grants & Aids 10,451,093 10,155,692 2,173,706 10,329,750 10,518,252 3.57 License & Permits 550,861 452,229 260,691 478,419 484,874 7.22 Fines,Forfeitures,Penalties 281,528 273,100 139,458 280,839 286,000 4.72 Public Charges for Service 2,499,949 2,317,463 1,315,937 2,589,166 2,543,562 9.76 Intergov. Chgs for Service 598,891 649,053 270,446 594,846 638,953 (1.56) Other Revenue 3,458,209 1,215,306 557,440 1,275,456 1,274,589 4.88 Total Revenue 40,169,018 29,372,121 21,155,326 38,177,748 39,682,823 35.10 EXPENDITURES: General Government 12,659,366 11,417,156 5,581,311 10,351,723 11,542,255 1.10 Public Saftey 18,583,606 19,112,274 11,143,996 19,618,106 20,661,166 8.10 Public Works 625,005 650,610 270,307 577,560 608,193 (6.52) Health & Human Services 3,234,955 3,435,587 1,690,224 3,455,482 3,774,389 9.86 Culture,Education,Recreation 1,870,034 1,798,232 1,445,596 1,851,130 1,737,150 (3.40) Conservation/Development 1,152,191 1,435,280 641,208 1,301,536 1,387,520 (3.33) Total Expenditures 38,125,157 37,849,139 20,772,643 37,155,537 39,710,673 4.92 Excess Revenue Over(Under) Expenditures 2,043,861 (8,477,018) 1,022,211 (27,850) OTHER FINANCING SOURCES (USES): Expo SRF 0 0 0 0 General Fund 0 450,000 0 0 Opioid SRF 0 0 0 0 Half Percent Sales Tax 0 8,150,000 0 0 Highway Special Rev Fund 0 0 0 0 Health Ins ISF 0 0 0 0 ARPA 0 0 0 0 Sale of Bonds 0 370,000 0 0 Human Services SRF 0 0 0 0 Total Other Financing Items 0 8,970,000 0 0 Excess Revenue & Other Sources Over (Under) Expenditures & Other Uses 2,043,861 492,982 1,022,211 (27,850) Fund Balance - January 1 5,720,720 7,764,581 7,764,581 8,786,793 Fund Balance - December 31 7,764,581 8,257,563 8,786,793 8,758,942 ALLOCATION OF FUND BALANCE: Nonspendable for: Resrvd-Property Taxes 1,069,663 1,069,663 1,069,663 1,069,663 Resrvd-Mortgage Receivable 0 0 0 0 Resrvd-Prepaid Items 63,741 63,741 63,741 63,741 Resrvd-Inventory 91,360 91,360 91,360 91,360 Restricted for: Unres/Desig-Public Health 0 0 0 0 Unres/Desig-Veterans Srv 0 0 0 0 Unres/Desig-Utility Conserv 0 0 0 0 Unres/Desig-Land Records Modern 243,659 243,659 243,659 243,659 Unres/Desig-ROD-Redaction 85,812 85,812 85,812 85,812 Unres/Desig-UW Extension 0 0 0 0 Committed for: Unres/Desig-Mapping 109,621 109,621 109,621 109,621 Unres/Desig-Area Plan PP 160,473 160,473 160,473 160,473 Unres/Desig-Park Dept. 0 0 0 0 Unres/Desig-Vehicle 138,926 138,926 138,926 138,926 Unres/Desig-D.A. Office 0 0 0 0 Unres/Desig-Emgt Hazmat 228,742 228,742 228,742 228,742 Unres/Desig-Personnel 14,965 14,965 14,965 14,965 Unres/Desig-Elections 141,232 141,232 141,232 141,232 Unres/Desig-Treasurer 0 0 0 0 Unres/Desig-JDC Project 294,035 294,035 294,035 294,035 Unres/Desig-PW--PBX Project 396,247 396,247 396,247 396,247 Assigned for: Unres/Desig-Sub Yr Budget 0 0 0 0 0 Unreserved/Undesigna 4,718,195 5,211,177 0 5,740,406 5,712,556 Total 7,764,581 8,257,563 0 8,786,793 8,758,942 GENERAL FUND SUMMARY General Fund Continued 6 Manitowoc County, WI GENERAL FUND REVENUE Percent Six Months Estimated Increase Revenues Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE RESTATED BY OBJECT: Property Taxes Property Taxes 13,877,243 14,089,158 14,089,158 14,089,158 15,167,473 7.65 Total Property Taxes 13,877,243 14,089,158 14,089,158 14,089,158 15,167,473 7.65 Other Taxes Forest Crop Tax 0 0 0 0 0 - Managed Forest Land 21,810 20,000 18,340 18,340 19,000 (5.00) Sales Tax 8,143,363 120 2,225,895 8,321,774 8,500,120 7083333.33 Interest on Taxes 286,070 200,000 104,256 200,000 250,000 25.00 Total Other Taxes 8,451,244 220,120 2,348,491 8,540,114 8,769,120 3883.79 Intergovern Grants & Aids Intergovernmental Grants/Aid 0 0 0 6,010 6,050 - Fed HAVA Voting Grant 0 0 0 0 0 - Public Safety-Cops Grant 10,941 500 (1,621) 2,000 2,000 300.00 Metro Anti-Meth Grant 12,114 7,500 (5,193) 7,500 7,500 0.00 FingerPrint Grant 0 0 0 0 0 - Bullet Proof Vest Prgm Grant 6,890 3,500 0 3,500 3,500 0.00 DEA/TFO GRANT 4,529 19,732 6,045 12,000 19,732 0.00 US Marshall Reimb 0 0 0 0 0 - Relentless Pursuit 17,981 13,000 2,551 10,000 10,000 (23.08) Comm Grant 0 0 729,150 729,150 0 - Other Fed Revenue 0 0 0 0 0 - Alicia's Law Reimbursement 2,807 0 277 500 500 - State Shared Revenue 6,723,105 6,723,104 0 5,822,348 6,918,041 2.90 State Computer Aid 94,191 94,236 0 94,236 94,236 0.00 State Personal Prop Aid 499,140 186,060 500,159 500,159 186,061 0.00 ST PERSONAL PROP AID ACT 12 0 314,098 0 314,098 314,606 0.16 Clerk Ct Support Reimb 369,163 296,250 221,869 296,250 443,098 49.57 Clerk Ct GAL Reimb 83,159 82,500 0 82,500 83,159 0.80 Register Probate GAL Reimb 27,720 27,500 0 27,500 27,500 0.00 Deeds Land Info Grant 42,784 32,000 39,578 39,578 48,000 50.00 Public Defender Discvry F 9,148 8,000 4,116 8,000 8,000 0.00 ROD LiDar Grant 0 0 0 0 0 - Intern Program Revenue 0 0 0 0 0 - GIS Grant (1,000) 0 0 40,790 40,790 - Lease Revenue 357,500 357,500 184,135 357,500 357,500 0.00 Training/Conf Reimb 35,846 35,000 3,630 35,000 35,000 0.00 Snowmobile Law Enforce 0 2,000 0 0 2,000 0.00 Water Safety Patrol 4,926 15,000 3,589 8,000 10,000 (33.33) Metro Drug/OJA 24,743 23,401 14,624 24,743 24,743 5.73 Victim Witness Assist 43,012 35,000 25,046 35,000 35,000 0.00 EMPG Fund 0 71,613 0 71,613 48,376 (32.45) EPCRA Grant 23,280 24,053 0 24,053 25,509 6.05 Emgt LEPC Equip Grant 47,695 7,500 (48,912) 7,500 8,000 6.67 Public Safety 0 0 (81,725) 0 0 - NNAI Medication Grant 0 0 0 0 0 - NNAI Medication Grant 9 0 0 0 0 - NNAI Medication Grant 1,669 0 0 0 0 - DNA Sample Reimb Grant 2,440 3,000 0 2,290 2,500 (16.67) Other State Aid 0 0 0 0 0 - AG Clean Sweep Program 19,147 12,550 (8,009) 12,550 14,419 14.89 Household Hazardous Waste 52,690 48,067 8,009 48,067 42,362 (11.87) Drug Disposal Grant 5,818 4,577 0 4,577 3,087 (32.55) Lead Poison Preventn Grant 13,913 13,913 6,957 13,913 13,913 0.00 Maternl Child Hlthy Start 25,644 27,820 9,243 28,599 28,599 2.80 DOH Radiation Protection 18,891 13,500 4,136 17,586 17,586 30.27 WIC Program 329,342 354,341 80,344 415,618 329,855 (6.91) IAP Immunization Grant 12,538 11,500 5,665 18,555 10,926 (4.99) PHS Radon Info Grant 9,729 8,883 4,374 8,800 8,800 (0.93) Well Water Testing Contract 21,262 20,180 19,457 20,000 20,000 (0.89) Health Education 0 0 0 0 0 - Prevention Block Grt PHS 3,986 8,316 154 8,960 8,960 7.74 Womens Health Initiative 0 0 0 0 0 - Bioterrorism Grant PHS 81,443 64,176 15,592 63,999 63,999 (0.28) Communicable Dis Prev 5,641 6,010 2,876 0 6,050 0.67 ARPA 0 0 0 0 0 - Vac Suppl #4 0 0 0 0 0 - PHEP DWD Suppl 0 0 0 0 0 - PH INFRASTRUCTURE GRANT 147,464 54,000 36,937 47,010 24,000 (55.56) Covid-19 Cares/Routes Rev 14,393 0 0 5,365 0 - Child Suprt Program Aid 1,061,666 955,702 320,421 895,075 990,525 3.64 Veterans Srv Aid 17,875 18,000 18,800 18,800 18,800 4.44 Opioid Grant 0 0 0 0 0 - Snowmobile Trail Aid 72,120 72,270 0 72,270 72,270 0.00 Boomerang Grant UWX 10,991 0 315 315 0 - State Alloc Postage 0 5,500 0 5,500 3,000 (45.45) Woman in Ag 15 225 1,124 1,124 1,130 402.22 True Leaders & Equity Grant 0 0 0 0 0 - Cons Aids Staffing 0 1,575 0 3,575 1,575 0.00 DNR Grant 21,507 29,995 0 0 29,995 0.00 Coastal Management Grant 10,568 0 0 0 0 - WI Fund Grant 0 0 0 0 0 - DNR-CCA Program Grant Rev 0 0 0 0 0 - SHF-Other State Rev 31,559 25,000 32,321 40,000 30,000 20.00 General Fund Continued 7 Manitowoc County, WI GENERAL FUND REVENUE Percent Six Months Estimated Increase Revenues Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Intergovern Grants & Aids Continued St Pymt in Lieu of Taxes 16,150 17,000 17,674 17,674 17,000 0.00 Total Intergovern Grants & Aids 10,451,093 10,155,147 2,173,706 10,329,750 10,518,252 3.58 License & Permits Marriage License Fees 14,665 11,500 6,670 12,000 11,500 0.00 Work Permit Fees 0 0 0 0 0 - Passport Fees 26,635 15,000 11,095 15,000 20,000 33.33 Passport Photo Fees 5,015 2,000 2,446 3,500 4,000 100.00 Sanitary Permit Fees 87,468 55,000 46,334 65,000 65,000 18.18 WI Fund Application Fees 400 0 0 0 0 - Sanitary Maint Fee 166,225 153,370 4,701 160,545 162,000 5.63 Septic Plan Review 32,556 22,000 18,259 25,000 25,000 13.64 Zoning Location/Bldg Permit 60,024 50,000 40,524 55,000 55,000 10.00 Soil Review Fee 5,474 3,500 2,280 3,500 3,500 0.00 Bd Adj Variance Fees 19,355 15,000 6,840 15,000 15,000 0.00 Zoning Fees 27,433 20,000 22,667 25,000 25,000 25.00 Reclamation Permit Fee 105,611 104,859 98,874 98,874 98,874 (5.71) Total License & Permits 550,861 452,229 260,691 478,419 484,874 7.22 Fines,Forfeitures,Penalties Land Use Value Penalty 5,186 3,000 3,158 7,558 5,000 66.67 Lottery Cr Penalty 0 100 0 0 0 (100.00) Lottery Cr Penalty 0 0 3,281 3,281 6,000 - Co Ordinance Forfeiture 136,824 130,000 71,095 130,000 135,000 3.85 Co Share State Fines 139,519 140,000 61,924 140,000 140,000 0.00 Total Fines,Forfeitures,Penalties 281,528 273,100 139,458 280,839 286,000 4.72 Public Charges for Service General Government 3,655 3,600 3,705 3,705 3,750 4.17 Open Records Req Fees 0 0 0 0 0 - Treas Service Fees 2,710 3,000 268 725 1,000 (66.67) NSF Check Fees 120 0 290 440 250 - Computer Access Fees 0 0 0 0 0 - County Clerk Revenue 0 0 2 0 0 - ROD Official Copies 169,231 145,000 88,657 177,314 170,000 17.24 Real Estate Transfer Fees 290,188 250,000 154,391 308,782 300,000 20.00 ROD RE Recording Fees 172,295 155,000 85,560 171,120 170,000 9.68 RE Certified Copy Fees 112 30 10 20 30 0.00 Birth/Death/Mar-Copy Fees 60,030 57,000 31,379 62,758 60,000 5.26 Land Records Modern Fees 91,656 80,000 45,296 85,000 85,000 6.25 Electronic Access Fees 56,600 55,800 27,740 55,480 55,800 0.00 ROD RE Document Rec 2,805 2,000 785 1,570 2,000 0.00 Court Fees County Share 330,019 330,300 182,660 330,300 350,300 6.06 Counseling Serv Fee 14,435 12,370 7,225 14,450 14,450 16.81 Mediation Fees 0 0 0 0 0 - Co-Parenting Fees 0 0 0 0 0 - Probate Fees-County 44,355 36,000 16,441 33,000 33,000 (8.33) Probate Fees-GAL 13,936 25,000 10,164 20,000 20,000 (20.00) Probate Fees-Other 0 0 0 0 0 - Probate Fees-Counsl Fees 0 500 90 0 200 (60.00) Parents Forever Divorce Edu 0 0 0 0 0 - Camp Tapawingo Service Chg. 0 0 0 0 0 - TR - School St _ Prin 1,360 1,063 711 72,938 0 (100.00) TR - School St - INT 3,684 2,720 1,811 3,015 0 (100.00) SVRS Voter Lists 130 0 0 0 0 - Sheriffs Fees 49,647 46,000 21,925 46,000 46,000 0.00 Sheriffs Copy Fees 903 2,000 1,215 2,400 2,000 0.00 Photo Lab Sales 92 3,000 15 300 1,000 (66.67) Reserve Deputy-Non Cty Fnct 19,959 8,000 630 6,000 6,000 (25.00) Prisoners Board 0 0 0 0 0 - Prisoners Board-Other Co 234,516 220,000 81,381 210,000 220,000 0.00 0 0 0 0 0 8 Manitowoc County, WI GENERAL FUND REVENUE Percent Six Months Estimated Increase Revenues Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Contracted Police Srvs 69,106 42,000 14,986 49,000 54,000 28.57 St Criminal Alien Asst Prog 0 0 0 0 0 - Nuke Plant Revenues 254,153 133,041 (61,632) 130,889 254,152 91.03 Nuclear Plant Persnl Serv 0 113,709 127,076 127,076 0 (100.00) Coroner Fees 77,070 74,000 22,768 70,000 70,000 (5.41) Jail Booking Fee 6,401 8,000 2,928 6,000 7,000 (12.50) Per Diem Jail Charge 89,631 96,000 56,987 112,000 100,000 4.17 Medical Reimbursements 23,222 18,000 10,573 21,000 19,000 5.56 Jail Transfer Fee 3,600 2,000 900 1,800 2,000 0.00 PHS Charges 85 500 38,480 800 0 (100.00) PHS Environment Hlth Chgs 5,384 2,500 1,195 3,400 3,400 36.00 Interpretation 984 0 331 650 0 - PHS License Fee DSPS Agent 1,929 2,100 1,745 2,000 2,000 (4.76) PHS School Inspection Fee 2,745 8,070 0 7,500 7,500 (7.06) Well Water Testing Fees 4,197 4,000 3,980 4,500 4,500 12.50 PHS License Fee DATCP 271,648 255,000 243,736 275,000 283,000 10.98 Medicaid-Medical Assist 0 0 0 0 0 - Child Support Fees 21,825 20,000 12,903 20,000 21,000 5.00 UW Ext Meeting/Trng/Pamph 0 0 0 0 0 - UW Ext Bulletins-State 0 0 0 0 0 - UW Ext Materials Testing 861 0 363 0 0 - UW Ext Supply Sales 10 10 24 24 30 200.00 Total Public Charges for Service 2,499,949 2,317,463 1,315,937 2,589,166 2,543,562 9.76 Intergov. Chgs for Service State Reimb-Interpreters 18,797 8,000 11,561 23,122 25,405 217.56 TB Dispensary (82) 500 (124) 124 0 (100.00) Local Govt Charges 7,404 7,404 3,702 7,438 7,473 0.93 Phone Equip Reimbursement 16,092 16,438 8,220 16,438 16,800 2.20 Phone Service Reimbursement 163,193 165,500 79,677 165,000 165,500 0.00 Dept Chgs List Dept 197,042 226,211 94,071 202,724 213,775 (5.50) Total Intergov. Chgs for Service 598,891 649,053 270,446 594,846 638,953 (1.56) Other Revenue Interest Income 881,554 800,000 328,201 805,000 805,000 0.63 Inc/Dec in FMV of Invstmts 41,552 0 0 0 0 - Rent 170,920 184,241 73,906 234,241 234,241 27.14 Rent-Hangar 19,763 20,000 10,500 23,600 15,000 (25.00) Rent-Equipment 805 500 1,064 1,064 1,100 120.00 Sale of County Equip 108,089 70,500 52,368 86,085 93,000 31.91 Camping rental 27,166 13,750 20,866 30,000 30,000 118.18 Shelter rental 250 0 0 0 2,000 - Donations/Contributions (291) 0 0 0 0 - Donations-Cato Falls 120 100 110 110 100 0.00 Donations-Maribel Caves 103 200 212 212 200 0.00 Donations-Silver Lk Park 24 50 0 0 0 (100.00) Donations-Launch Ramp 19,652 18,000 10,485 18,000 18,000 0.00 Donations-Walla Hi Park 0 0 0 0 0 - Conference Fees 0 0 0 0 0 - Insurance Proceeds Reimb 32,784 2,000 6,132 0 2,000 0.00 Fuel-Sales 151,368 150,000 44,503 110,000 110,000 (26.67) Fuel-COGS (113,401) (105,000) (32,318) (77,000) (77,000) (26.67) Other FBO Sales 12,513 9,000 5,760 9,000 9,000 0.00 Revenue Clearing 30 (10,835) (10,751) 0 0 (100.00) Other (118,399) 61,800 26,873 35,485 30,000 (51.46) Total Other Revenue 1,252,316 1,215,306 557,440 1,275,456 1,274,589 4.88 Total Revenues 37,963,125 29,371,576 21,155,326 38,177,748 39,682,823 35.11 General Fund Continued 9 Manitowoc County, WI GENERAL FUND EXPENDITURES Percent Six Months Estimated Increase Expenses Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) EXPENDITURES RESTATED BY CLASSIFICATION: General Government Non-Department Activity 3,841 2,531 4,494 2,531 2,254 (10.91) Balance Sheet 378,566 0 0 0 0 - County Board 162,146 170,833 96,049 180,315 180,099 5.42 Circuit Court Costs 3,815,290 1,844,959 821,643 1,866,651 1,847,444 0.13 Register in Probate 374,191 352,867 259,974 441,582 395,700 12.14 Court Commissioner 34,797 34,888 3,430 600 29,893 (14.32) Family Court Commissioner 292,804 304,140 147,331 300,812 303,581 (0.18) Coroner 442,503 414,068 227,379 458,896 463,890 12.03 District Attorney 558,028 596,227 270,904 593,543 646,043 8.36 Corporation Counsel 487,636 518,682 249,740 493,560 555,954 7.19 Executive 156,728 159,497 76,316 152,078 167,267 4.87 County Clerk 281,008 267,212 143,222 273,295 302,420 13.18 Central Mailing - Clerk 83,153 80,250 9,083 79,455 88,750 10.59 Central Duplicating - Clerk 18,847 22,500 8,310 20,000 20,000 (11.11) Personnel 358,757 369,065 186,070 367,702 460,379 24.74 Elections - Clerk 53,184 115,195 29,219 88,118 97,427 (15.42) Comptroller 806,290 914,397 519,823 875,897 919,051 0.51 Treasurer 277,128 334,602 151,589 280,091 333,398 (0.36) Assessment of Property 8,575 12,806 248 12,806 12,806 0.00 Public Property Dept Admin 1,135,875 1,117,149 588,385 1,139,224 1,315,669 17.77 Maint - Phone System 74,734 128,261 54,597 128,828 186,409 45.34 Maint - Courthouse 234,882 216,499 170,746 245,100 275,451 27.23 Maint - Office Complex 262,037 138,290 58,125 126,310 144,445 4.45 Maint - Jail 959,143 1,016,720 565,398 953,975 727,745 (28.42) Maint - UW-Manitowoc 94,534 60,560 77,560 90,962 410,212 577.36 Maint - Human Services 112,261 141,600 79,061 142,765 138,717 (2.04) Maint - Hamilton Bldg 26,319 225,176 69,276 69,276 76,099 (66.20) Maint - PHS Building 49,351 57,368 31,007 63,850 51,285 (10.60) Maint - Admin Office Bldg 45,469 37,585 13,596 32,700 27,080 (27.95) Maint - Other Co Buildings 90,672 27,924 15,975 28,684 33,184 18.84 Maint - C&T Building 147,184 146,457 122,528 154,200 495,189 238.11 Maint - Michigan Ave Campus 117,061 131,347 64,431 92,950 98,441 (25.05) Register of Deeds 498,305 481,967 234,922 350,855 502,435 4.25 P&Z-Land Records Modern 72,799 65,362 64,824 78,056 60,850 (6.90) Insurances - General Fund 145,267 144,932 166,056 166,056 172,688 19.15 Total General Government 12,659,366 10,651,916 5,581,311 10,351,723 11,542,255 8.36 Public Saftey Sheriff - Administration 3,198,369 3,394,661 2,048,147 3,459,847 3,595,968 5.93 Sheriff - Training 70,795 93,750 52,288 81,501 91,750 (2.13) Sheriff - Traffic Patrol 5,889,692 5,771,204 3,013,388 5,825,233 6,018,218 4.28 Sheriff - Snowmobile Patrol 2,120 1,300 61 650 1,300 0.00 Sheriff - Water Safety Patrol 511 3,400 104 500 3,400 0.00 Joint Dispatch Center 1,993,648 2,292,227 1,009,510 1,980,313 2,393,491 4.42 Communications Activity 715,841 1,265,435 1,632,376 1,254,209 1,287,743 1.76 Broadband Planning Grant BEAD 0 0 0 0 0 - Emergency Management 208,659 207,040 122,011 244,020 206,959 (0.04) Emerg Mgmt - Nuclear Prepa 177,580 214,978 90,464 180,312 218,103 1.45 Emerg Mgmt - EPCRA / LEPC 11,447 12,700 216 12,133 13,368 5.26 Emerg Mgmt - HAZMAT 17,329 1,191 2,821 172 1,268 6.47 Correctional Institutions 5,794,881 5,923,812 2,930,607 6,091,586 6,325,381 6.78 Correctional Institutions NNAI 0 0 0 0 0 - Metro Drug 490,667 470,396 236,641 476,266 492,853 4.77 Sheriff - Retiree Benefits 12,067 10,989 5,363 11,364 11,364 3.41 Total Public Saftey 18,583,606 19,663,083 11,143,996 19,618,106 20,661,166 5.08 Public Works Airport 446,383 478,815 212,015 423,143 459,307 (4.07) Solid Waste Dept Admin 178,623 165,573 58,292 154,417 148,886 (10.08) Total Public Works 625,005 644,388 270,307 577,560 608,193 (5.62) General Fund Continued 10 Manitowoc County, WI GENERAL FUND EXPENDITURES Percent Six Months Estimated Increase Expenses Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) General Fund Continued: Health & Human Services Child Support 273,482 332,013 144,963 328,345 338,117 1.84 Child Support-(Dedicated) 725,428 852,074 359,100 821,333 880,442 3.33 Child Support-(Mixed) 54,086 72,006 36,704 75,183 74,552 3.54 PHS - Communicable Dis Prev 5,641 6,010 5,903 6,010 6,050 0.67 PHS - Covid-19 Pandemic 0 0 0 0 0 - PHS - Prevention Block Grant 3,985 8,316 8,444 8,960 8,960 7.74 PHS - GPR Lead 15,367 13,844 12,647 13,913 13,654 (1.37) ARPA 3/3/21 - 12/31/24 3,204 0 5,116 5,365 0 - PHI 160,589 52,390 34,551 47,010 29,185 (44.29) PHS - Healthy Start 25,477 28,013 15,406 28,599 18,839 (32.75) PHS - IAP Immunization Grant 12,537 8,088 11,348 18,555 9,692 19.83 PHS - Vaccination Suppl #4 11,081 0 0 0 0 - PHEP DWD Supplment 108 0 0 0 0 - PHS - Bioter/PHEP 81,740 44,882 30,520 63,999 64,669 44.09 PHS - WIC Program Admin 49,040 40,844 26,513 93,771 78,394 91.94 PHS - WIC Nutrition 104,711 114,642 56,601 106,825 111,020 (3.16) PHS - WIC Breast Feeding 37,127 42,970 23,184 46,369 38,213 (11.07) PHS - WIC Client Services 138,464 143,628 72,363 144,724 151,969 5.81 PHS - WIC BF Peer Counseling 0 0 0 0 0 - PHS - Prenatal Care Coord 0 0 0 0 0 - PHS - Adminstrative Support 173,095 261,527 120,498 242,634 218,506 (16.45) PHS - Environmental Health 348,532 364,680 168,111 356,406 390,659 7.12 PHS - General Public Health 701,531 910,374 388,765 760,847 990,468 8.80 Veterans Service Office 285,327 295,684 155,505 266,267 331,000 11.94 Veterans Service Commission 16,880 19,500 13,983 20,367 20,000 2.56 ARPA Supplemental Grant 7,522 0 0 0 0 - Total Health & Human Services 3,234,955 3,611,885 1,690,224 3,455,482 3,774,389 4.50 Culture,Education,Recreation Public Library Grant 1,039,703 1,100,880 1,100,879 1,100,879 1,195,369 8.58 Parks 466,301 347,822 137,302 372,595 169,130 (51.37) Devils River State Rec Trail 5,500 5,500 0 5,500 5,500 0.00 Parks - Snowmobile Trails 72,120 72,270 66,089 66,089 72,270 0.00 University Extension 285,549 295,905 141,001 306,067 294,881 (0.35) University Extension-State 861 0 326 0 0 - Total Culture,Education,Recreation 1,870,034 1,822,377 1,445,596 1,851,130 1,737,150 (4.68) Conservation/Development Parks - County Conservatio 0 1,575 0 3,575 1,575 0.00 Planning and Zoning 1,143,632 1,248,099 637,721 1,273,910 1,377,394 10.36 Board of Adjustment 8,559 20,170 3,487 24,051 8,551 (57.61) Total Conservation/Development 1,152,191 1,269,844 641,208 1,301,536 1,387,520 9.27 Total Expenditures 38,125,157 37,663,493 20,772,643 37,155,537 39,710,673 5.44 General Fund Concluded 11 Manitowoc County, WI HUMAN SERVICES SPECIAL REVENUE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes 10,407,052 11,091,769 11,091,769 11,091,769 11,618,004 4.74 Intergovern Grants & Aids OPIOD Settlement 500,000 950,000 0 950,000 0 (100.00) Anit-Human Trafficking Grant 102,222 80,000 23,643 80,000 140,000 75.00 Subsidized Guardianship Reim 244,980 185,000 75,719 185,000 220,000 18.92 CST Supplemental Grant 11,082 15,000 0 15,000 0 (100.00) THIS IS A TITLE ACCOUNT ONLY 0 0 0 0 0 - COVID-19 Care Providers 0 0 0 0 0 - Opioid Grant 383,862 452,986 51,243 452,986 452,968 (0.00) Enhanced Funding 141,051 1,202,000 0 140,000 140,000 (88.35) TAD Grant 140,860 150,000 41,074 150,000 180,000 20.00 Youth Indepnd Lvng ETV 0 0 0 0 0 - Mental Hlth Block Grant 35,127 35,127 35,127 35,127 35,127 0.00 MHBG Supplemental Award 0 0 0 0 0 - AODA Grant 0 0 0 0 0 - AODA Block Grant 140,547 140,547 131,682 140,547 140,547 0.00 Base County Allocation (NOTE A) 4,598,041 4,598,041 1,066,247 4,598,041 4,598,041 0.00 Prior Year State Aid 9,509 0 (198,654) (198,654) 0 - Child Day Care 103,013 94,000 47,701 94,000 112,278 19.44 Youth Aids 592,467 600,000 297,395 600,000 594,000 (1.00) Youth Aids/AODA 3,595 12,118 2,844 12,118 12,118 0.00 Intensive Supervision 0 0 0 0 0 - Lincoln Hills Escrow 0 0 0 0 0 - Youth Indepnd Lvng Ini 0 0 0 0 0 - IMD OBRA Relocations 0 0 0 0 0 - Family Support 0 0 0 0 0 - Birth to Three 211,175 211,175 69,600 211,175 211,175 0.00 COP 82,730 82,730 0 82,730 82,730 0.00 IM Aid 635,961 0 412,318 825,000 660,000 - Waiver Savings Children 1st 0 0 0 0 0 - Program Integrity 8,867 17,000 2,328 14,000 20,000 17.65 LIHEAP Administration 0 0 0 0 0 - LIHEAP Emerg Grants 0 0 0 0 0 - Non AFDC Funeral/Cemetery 0 0 0 0 0 - MA Transportation 0 0 0 0 0 - HSD Grant Revenue 3,714 45,000 0 45,000 72,054 60.12 W-2 Revenue 0 0 0 0 0 - Kinship Care 636,166 560,000 212,222 560,000 630,360 12.56 Family Preservation 0 0 0 0 0 - Children/Families Incentive 52,345 52,345 52,345 52,345 52,345 0.00 Childrens/Family 1B 0 0 0 0 0 - Locally Matched 50,092 40,000 0 40,000 53,087 32.72 CSP Wait List Rev 0 0 0 0 0 - W-2 Emerg Asst Homeless 0 0 0 0 0 - Training Grant 0 0 0 0 0 - Coordinated Svcs Team 60,000 60,000 7,247 60,000 60,000 0.00 Foster Parent PreServices 2,825 6,000 1,480 6,000 6,000 0.00 Childrn LT Suppt Autism 112,820 0 90,705 0 157,910 - WIMCR Revenue 1,237,039 1,800,000 850,000 2,110,000 1,800,000 0.00 Reimb Legal Svcs IV-E 0 0 0 0 0 - Early Interv Fundg DOC 0 0 0 0 0 - OJA Grant (MH-AODA) 0 0 0 0 0 - Foster Prnt Backgrnd Ck 0 0 0 0 0 - Community MH Program 426,416 426,416 106,604 426,416 426,416 0.00 WI TSS Funds 0 0 0 0 0 - Car Seat Grant 0 0 0 0 0 - Winn/Mendota Refunds 0 0 0 0 0 - Federal Overmatch-State 613,225 300,000 0 300,000 620,000 106.67 Adult Protective Serv Rev 92,191 79,004 46,151 158,008 92,301 16.83 Foodshare 0 0 0 0 0 - DSP-Placement Stability 0 0 0 0 0 - Relative Caregiver 8,606 9,000 0 9,000 0 (100.00) Families First Grant Rev 16,381 0 30,252 0 0 - TSSF Grant (SPARC 3645) 143,099 109,415 28,853 109,415 97,642 (10.76) YA Grant#1 0 0 0 0 0 - YA Grant#2 42,687 48,594 15,180 48,594 48,594 0.00 YA Grant#3 0 0 0 0 0 - YA Grant#4 0 0 0 0 0 - YA Grant#5 0 0 0 0 0 - YA Grant#6 0 0 0 0 0 - YA Grant#7 0 0 0 0 0 - YA Grant#8 0 0 0 0 0 - YA Grant#9 0 0 0 0 0 - YA Grant#10 0 0 0 0 0 - YA Grant#11 0 0 0 0 0 - YA Grant#12 0 0 0 0 0 - Gr#13 (JDAI) 0 0 0 0 0 - YA GRANT#14 KIDS AT HOPE CUL 0 0 0 0 0 - YA Grant #16 (LEO GRANT) 0 0 0 0 0 - 12 Manitowoc County, WI HUMAN SERVICES SPECIAL REVENUE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) JJ Deflection Grant 20,538 0 0 0 0 - Normalcy Opportunities 1,958 0 1,415 0 3,000 - SABG 533288 0 0 0 0 0 - SABG 533291 0 0 0 0 0 - SABG 533292 0 0 0 0 0 - MHBG 533287 0 0 27,290 0 0 - Pandemic Recovery Grant 0 0 0 0 0 - McKinsey Grant 548 0 0 0 0 0 - R&B OP Settlement 68,757 68,741 18,680 68,741 53,597 (22.03) Total Intergovern Grants & Aids 11,533,949 12,430,239 3,546,689 12,380,589 11,772,290 (5.29) Fines,Forfeitures,Penalties OWI Surcharge 52,528 55,000 22,996 55,000 55,000 0.00 Total Fines,Forfeitures,Penalties 52,528 55,000 22,996 55,000 55,000 0.00 Public Charges for Service Medicaid-Medical Assist 0 0 0 0 0 - Mental Hlth Outpatient 11,408 9,000 2,521 9,000 11,500 27.78 Mental Hlth Inpatient 47,569 35,000 9,425 35,000 40,000 14.29 IDP Fees 78,446 80,000 50,278 80,000 90,000 12.50 Program Fees 2,930 1,000 1,360 1,000 2,000 100.00 AODA Outpatient 593 2,000 450 2,000 2,000 0.00 AODA Inpatient 2,366 10,000 3,715 10,000 8,000 (20.00) Service Fees 0 0 0 0 0 - Court Service Fees 1,793 2,000 165 2,000 2,000 0.00 CSP Outpatient 0 0 0 0 0 - CSP Client Revenue 0 0 0 0 0 - Client Revenue 5,500 6,000 4,706 6,000 6,000 0.00 Parental Fee-State Match 7,701 0 5,480 0 9,000 - Client Self-pay MH 20,635 17,000 17,824 20,000 23,000 35.29 Lakeland Care District 0 0 0 0 0 - Third Party Liability 0 0 0 0 0 - Food Stamp Coll-Takebacks 6,697 6,000 1,731 0 6,000 0.00 AFDC Collections/Incentives 0 0 0 0 0 - Medical Refunds 0 0 0 0 0 - Other GR Revenues 0 2,000 0 0 0 (100.00) Foster Home Refunds 12,619 300,000 9,694 20,000 30,000 (90.00) Group Home Refunds 0 10,000 3,565 7,500 8,000 (20.00) Child Care Institn Refund 3,571 0 13,372 26,750 25,000 - Lincoln Hills Reimbursement 0 0 0 0 0 - Insurance Pmts WPS TPA 2,273,856 0 399,510 0 2,247,829 - Refunds 0 0 0 0 0 - ISP Refunds 0 0 0 0 0 - Human Services SRF Continued Public Charges for Service Continued Shelter Care Refunds 0 0 0 0 0 - Kinship Care/Client Refunds 0 0 0 0 0 - Subsidized Guardianship Rev 6,880 6,000 1,353 3,000 5,000 (16.67) MA Collections-Takebacks 0 0 0 0 0 - Cost Share Rev 0 0 0 0 0 - Other Counties Fees 0 0 0 0 0 - Rent 0 0 0 0 0 - Total Public Charges for Service 2,482,566 486,000 525,148 222,250 2,515,329 417.56 Intergov. Chgs for Service State Reimbursement 0 0 0 0 0 - Case Mgmt-CCS MA 0 0 0 0 0 - Mental Hlth Outptnt MA 62,183 55,000 11,034 55,000 55,000 0.00 AODA Outpatient MA 55,457 55,000 2,501 55,000 55,000 0.00 MA Targeted Case Mgmnt 6,762 8,000 1,839 8,000 7,000 (12.50) CSP Outpatient MA 29,253 74,000 0 74,000 74,000 0.00 CCS MA 4,640,172 4,840,000 340,001 4,840,000 4,800,000 (0.83) CCS MA Takeback 0 0 0 0 0 - DD Case Mgmt MA 22,694 65,000 8,372 65,000 18,000 (72.31) Birth to Three MA 58,929 65,000 19,951 65,000 65,000 0.00 COP MA 0 0 0 0 0 - Case Management 0 0 0 0 0 - Crisis MA Revenue 76,989 140,000 83,641 140,000 150,000 7.14 Medicare Revenue 13,270 20,000 495 20,000 15,000 (25.00) Health Check-County 0 0 0 0 0 - Health Check-Facility 0 0 0 0 0 - Other Counties Charges 0 0 0 0 0 - Other County Foster Care 0 0 0 0 0 - THIS IS A TITLE ACCOUNT ONLY 30,292 0 120 0 28,777 - Total Intergov. Chgs for Service 4,996,000 5,322,000 467,954 5,322,000 5,267,777 (1.02) Other Revenue Interest Income 0 0 0 0 0 - Sale of County Equip 2,150 0 0 0 0 - Donations/Contributions 0 0 0 0 0 - Insurance Proceeds Reimb 0 0 0 0 0 - 13 Manitowoc County, WI HUMAN SERVICES SPECIAL REVENUE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Revenue Clearing 0 0 228 0 0 - Other 3,524 2,000 2,309 2,309 4,500 125.00 Total Other Revenue 5,674 2,000 2,537 2,309 4,500 125.00 Total Revenues 29,477,768 29,387,008 15,657,092 29,073,917 31,232,900 6.28 EXPENDITURES: Health & Human Services Mental Health 1,865,394 1,625,552 655,352 1,667,314 1,336,989 (17.75) Alcohol, Other Drug Abuse 621,243 635,555 308,606 420,582 457,985 (27.94) Chronically Mentally Ill 3,569,017 3,550,844 1,878,528 3,679,067 3,400,859 (4.22) Developmentally Disabled 0 0 0 0 0 - Treatment Foster Care 0 0 0 0 0 - Intoxicated Driver Program 198,836 201,393 112,705 207,044 247,123 22.71 Crisis On Call 1,053,089 1,010,216 463,023 1,040,787 1,001,943 (0.82) Birth To Three 641,420 671,222 350,347 705,635 756,139 12.65 Adult Protective Services 792,127 863,886 366,413 912,908 840,771 (2.68) CLTS-MH-State Match 992,499 0 258,551 0 1,335 - CLTS-MH-Fam Supt Match 0 0 0 0 0 - Autism, Intensive-SED 0 0 0 0 0 - Autism, Post-Intnsve-SED 0 0 0 0 0 - CLTS-DD-State Match 1,490,086 0 362,665 0 2,413,770 - CLTS-PD-State Match 122,820 0 23,960 0 0 - CLTS-DD-Co Match 0 0 0 0 0 - CLTS-PD-Fam Suppt Match 0 0 0 0 0 - CLTS-PD-Local Match 0 0 0 0 0 - CLTS-TPA 197,666 197,666 0 197,666 197,666 0.00 CLTS-DD-CCOP Match 0 0 0 0 0 - CLTS-SED-CCOP Match 0 0 0 0 0 - CLTS-PD-CCOP Match 0 0 0 0 0 - Juvenile Therapy Services 22,155 25,000 10,700 25,000 25,000 0.00 CCS-Comprehensive Commun Srv. 5,227,708 5,768,575 2,445,395 5,948,232 6,052,898 4.93 Community Mental Health Prog 0 0 0 0 0 - NNAI-MAT 0 0 0 0 0 - State Opioid Response 380,045 605,990 225,467 489,849 463,171 (23.57) Economic Support 1,388,332 1,396,019 651,032 1,433,845 1,491,863 6.87 Program Integrity 11,077 14,720 8,596 16,230 83,946 470.29 WHEAP Administration 0 0 (0) 0 0 - Special ES Programs 0 0 0 0 0 - MA Transportation 0 0 0 0 0 - IM-Affodable Care Act 0 0 0 0 0 - W-2 / FSET 0 0 0 0 0 - HSD Agency Management 324,958 329,324 112,052 340,483 260,988 (20.75) HSD Agency Support & Overhead 1,960,412 1,815,241 1,120,662 1,803,956 2,269,197 25.01 Human Services 5,056,818 6,107,818 2,809,432 6,338,752 4,861,642 (20.40) County Owned Home-Expo Dr 0 0 0 0 0 - Human Services SRF Continued Expenditures Continued Child Care 62,459 51,235 29,573 51,670 57,235 11.71 Youth Aids 1,262,848 1,457,891 663,360 1,423,855 1,456,046 (0.13) Alternate Care 2,546,091 2,757,073 1,710,637 3,096,589 3,339,290 21.12 Purchase of Services 103,830 101,000 68,600 101,000 85,500 (15.35) Childrens COP 15,596 30,000 17,863 30,000 0 (100.00) Community Options Program 0 0 0 0 0 - Supportive Home Care 0 0 0 0 0 - CIP II 0 0 0 0 0 - County Owned Home-16th St 6,021 8,972 3,837 8,972 5,940 (33.79) Intensive Supervision 0 0 0 0 0 - Treatment Altrn & Divers 166,924 206,586 105,333 210,541 189,004 (8.51) Personal Care 0 0 0 0 0 - COP W 0 0 0 0 0 - Comm Relocation Initit 0 0 0 0 0 - CRI-Diversion 0 0 0 0 0 - CIP II Match FC Transfer 0 0 0 0 0 - Total Expenditures 30,079,471 29,431,777 14,762,687 30,149,976 31,296,300 6.34 Excess Revenue Over (Under) Expenditures (601,702) (44,769) (1,076,059) (63,400) Fund Balance - January 1 (3,086,367) (2,856,190) (2,900,959) (3,977,018) Transfer In From General Fund 831,879 0 0 0 Transfer In From Opioid 0 0 0 0 Sales of Note 0 0 0 0 Fund Balance - December 31 (2,856,190) (2,900,959) (3,977,018) (4,040,418) 14 Manitowoc County, WI HIGHWAY ROADS AND BRIDGES SPECIAL REVENUE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes 4,235,798 4,087,157 4,087,157 4,087,157 3,734,880 (8.62) Bridge Aid Prop Taxes 30,230 59,413 59,413 59,413 202,851 241.43 Total Property Taxes 4,266,028 4,146,570 4,146,570 4,146,570 3,937,731 (5.04) Intergovern Grants & Aids State Transportation Aid 1,995,268 2,184,663 535,693 2,142,772 2,158,100 (1.22) State Project Aid 0 0 0 0 0 - Other State Aid 0 0 0 0 0 - Intergovern Grants & Aids 1,995,268 2,184,663 535,693 2,142,772 2,158,100 (1.22) Other Income Interest Income 318 0 0 0 0 - Other Income 318 0 0 0 0 - Total Revenues 6,261,614 6,331,233 4,682,263 6,289,342 6,095,831 (3.72) EXPENDITURES: Public Works County Road Maintenance 2,067,929 2,655,000 1,229,891 2,613,109 2,137,071 (19.51) County Road/Brdg Construction 5,606,113 5,366,820 1,188,764 5,366,820 4,882,551 (9.02) County Winter Snow Removal 1,479,154 1,250,000 731,210 1,250,000 1,273,358 1.87 Town Bridge Aid 30,230 59,413 59,413 59,413 202,851 241.43 Total Expenditures 9,183,426 9,331,233 3,209,278 9,289,342 8,495,831 (8.95) Excess Revenue Over (Under) Expenditures (2,921,812) (3,000,000) (3,000,000) (2,400,000) Other Financing Sources (Uses) Sale or Notes or Bonds 2,570,000 3,000,000 3,000,000 2,400,000 Sales of Note 0 0 0 0 General Fund 0 0 0 0 Transfer From Fund Balance 0 0 0 0 Transfer From Fund Balance (749,189) 0 0 0 Total Other Financing items 1,820,811 3,000,000 3,000,000 2,400,000 Excess Revenue & Other Sources Over (Under) Expenditures & Other Uses (1,101,001) 0 0 0 Fund Balance - January 1 1,095,426 (5,575) (5,575) (5,575) Fund Balance - December 31 (5,575) (5,575) (5,575) (5,575) EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Contracted Services 520,503 529,585 183,061 527,214 486,606 (8.12) Operation & Maintenance 8,662,923 8,801,648 3,026,217 8,762,128 8,009,225 (9.00) Total Expenditures 9,183,426 9,331,233 3,209,278 9,289,342 8,495,831 (8.95) Highway Roads & Bridges Special Revenue Fund Concluded 15 Manitowoc County, WI Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes Property Taxes 589,986 691,986 691,986 691,986 694,672 0.39 Public Charges for Service Recycling Charges 432,719 573,000 129,829 550,000 573,008 0.00 Recycling-Shingles 0 0 0 0 0 - Timber Sales-Public Works 0 0 0 0 0 - 432,719 573,000 129,829 550,000 573,008 0.00 Other Revenue Rent 0 0 0 0 0 - Sale of County Equip 0 25,000 0 0 0 (100.00) Donations/Contributions 0 0 0 0 0 - Insurance Proceeds 0 0 0 0 0 - Other 44 0 0 0 0 - Special Projects Revenue 20,854 8,900 2,902 8,790 8,900 0.00 20,898 33,900 2,902 8,790 8,900 Total Revenue 1,043,603 1,298,886 824,717 1,250,776 1,276,580 (1.72) EXPENDITURES: Public Works Recycling Operation 1,100,412 1,295,188 602,071 1,316,452 1,274,866 (1.57) Total Expenditures 1,100,412 1,295,188 602,071 1,316,452 1,274,866 (1.57) Excess Revenue Over (Under) Expenditures (56,809) 3,698 (65,676) 1,714 Other Financing Sources (Uses) Economic Dev CPF 0 0 0 0 Sales of Note 0 0 0 0 General Fund 0 0 0 0 Total Other Financing Sources (Uses) 0 0 0 0 Fund Balance - January 1 (5,910) (62,720) (62,720) (128,396) Fund Balance - December 31 (62,720) (59,021) (128,396) (126,681) EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Personal Services 93,592 93,898 45,248 90,495 98,640 5.05 Contracted Services 899,901 971,543 491,001 994,418 1,003,493 3.29 Operation & Maintenance 55,674 63,950 32,585 64,725 63,400 (0.86) Fixed Charges 5,797 5,797 6,814 6,814 7,833 35.12 Outlay 45,448 160,000 26,423 160,000 101,500 (36.56) Total Expenditures 1,100,412 1,295,188 602,071 1,316,452 1,274,866 (1.57) Solid Waste Recycling Fund Concluded SOLID WASTE RECYCLING SPECIAL REVENUE FUND 16 Manitowoc County, WI Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes Property Taxes 10,000 10,000 10,000 10,000 10,000 0.00 Intergov. Chgs for Service Waste Mgmt Landfill Reimb 1,237,057 1,250,000 333,463 1,250,000 1,250,000 0.00 Total Revenue 1,247,057 1,260,000 343,463 1,260,000 1,260,000 0.00 EXPENDITURES: Public Works Solid Waste Disposal Operation 1,314,844 1,260,000 509,147 1,260,000 1,260,000 0.00 Total Expenditures 1,314,844 1,260,000 509,147 1,260,000 1,260,000 0.00 Excess Revenue Over (Under) Expenditures (67,787) 0 0 0 Other Financing Sources (Uses) Jail Assessment Fee CPF 0 0 0 0 Trnsfr to Recycling SRF 0 0 0 0 Jail Assessment Fee Fund CPF 0 0 0 0 0 0 0 0 Fund Balance - January 1 297,708 229,921 229,921 229,921 Fund Balance - December 31 229,921 229,921 229,921 229,921 EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Contracted Services 1,314,844 1,260,000 509,147 1,260,000 1,260,000 0.00 Total Expenditures 1,314,844 1,260,000 509,147 1,260,000 1,260,000 0.00 Solid Waste Disposal Fund Concluded SOLID WASTE DISPOSAL SPECIAL REVENUE FUND 17 Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes 30,650 30,650 30,650 30,650 30,650 0.00 Intergovern Grants & Aids COVID 19 Outreach Grant 0 0 0 0 0 - Consolidate Approp Act 0 0 0 0 0 - OAA COVID Grant 0 0 0 0 0 - Aging Promotion Grant-UW 0 0 0 0 0 - HSD Grant Revenue 0 0 0 0 0 - AgeSrv Title IIIC1 177,885 329,024 31,872 191,282 191,282 (41.86) AgeSrv NSIP IIIC1 0 0 0 0 0 - AgeSrv Title IIIC2 193,335 122,718 39,379 198,189 198,189 61.50 AgeSrv NSIP IIIC2 19,324 29,630 3,967 10,272 10,272 (65.33) AgeSrv Title IIIB 122,817 153,695 34,092 111,712 109,290 (28.89) Transportation Grant 245,999 245,999 249,833 249,833 247,688 0.69 Senior Commun Service 0 0 0 16,263 16,263 - Alzheimer Care Support 59,770 52,871 9,140 53,135 53,135 0.50 Benefit Advocacy 54,696 90,000 3,827 56,430 56,430 (37.30) Elder Abuse Grant 0 0 0 0 0 - Prevn Hlth Srv IIID 8,353 9,728 931 9,771 9,771 0.44 Fam Caregiver IIIE 63,887 56,597 17,901 69,236 69,236 22.33 Rural Housing Grant MPSD 0 0 0 0 0 - Emrg Food & Shelter FEMA 0 0 0 0 0 - Age & Disab Resrc Cntr 827,196 838,930 261,513 790,272 802,418 (4.35) New Freedom Grant 60,779 85,893 0 67,770 80,000 (6.86) SHIP St Health Insr Prgm 9,364 4,386 0 9,364 9,364 113.50 MIPPA Part D Grant 8,506 8,911 0 8,506 8,506 (4.54) Vehicle Acqstn Grant 0 0 0 0 0 - ARRA-Meal Grant 0 0 0 0 0 - SPAP St Pharm Asst Pgm 11,796 11,796 12,449 12,449 12,449 5.54 Caregiver Coalition LTC 0 0 0 0 0 - Dementia Specialist Pilot Gr 54,618 74,709 16,750 69,389 72,068 (3.54) CDSME Grant Chronic Disease 0 0 0 0 0 - Care Transitions Grant 0 0 0 0 0 - ARPA IIIB 25,592 0 0 0 0 - ARPA IIID 9,043 0 0 0 0 - ARPA IIIE 44,858 0 0 0 0 - Total Intergovern Grants & Aids 1,997,817 2,114,887 681,654 1,923,873 1,946,361 (7.97) Charges for Service Medicaid-Medical Assist 943,050 765,989 255,810 766,738 797,593 4.13 Charges for Service Service Fees 17,070 22,000 6,500 22,000 15,000 (31.82) Service Fee-Van Revenue 3,583 10,000 881 10,000 9,000 (10.00) Other Counties Charges 102,083 100,950 100,433 100,433 93,878 (7.01) 122,736 132,950 107,814 132,433 117,878 (11.34) Other Revenue Interest Income 0 0 0 0 0 - Rent-Equipment 0 0 0 0 0 - Lease Pay - Transport 2,280 2,280 0 2,280 2,280 0.00 Sale of County Equip 2,800 0 0 0 0 - Donations/Contributions 253,740 287,950 106,068 242,271 283,625 (1.50) Donations-Restricted Use 0 0 0 0 0 - Donations-Vet Transp 12,691 0 3,256 5,000 5,000 - Donations-Family Care-IRIS 113,202 140,000 54,581 112,958 130,370 (6.88) Insurance Proceeds Reimb 0 0 0 0 0 - Revenue Clearing 0 0 0 0 0 - Senior Fair Fees 3,125 3,000 1,100 2,000 2,500 (16.67) Banquet Fees 370 0 0 0 0 - Other 0 0 0 0 33,303 - Total Other Revenue 388,208 433,230 165,004 364,509 457,078 5.50 Total Revenue 3,482,461 3,477,706 1,240,931 3,218,203 3,349,560 (3.68) EXPENDITURES: Health & Human Services Aging Services Management 38,171 79,446 18,162 44,247 41,063 (48.31) Congregate Meals (IIIC1) 245,068 233,891 133,437 233,297 246,654 5.46 Chronic Disease Self Mgt CDSM 3 0 0 0 0 - Home Delivered Meals (C2) 545,616 665,592 260,462 520,071 571,730 (14.10) Elder Abuse Grant 80 0 0 0 0 - Contracted Srvs (IIIB) 62,985 76,622 35,201 69,645 82,144 7.21 Aging & Disab Resource Cntr 1,373,468 1,272,325 674,342 1,311,848 1,368,969 7.60 ADRC Disab Benefit Spec 200,289 210,401 91,531 183,357 201,821 (4.08) ADRC Prevention Grant 13,106 9,728 1,611 7,771 9,771 0.44 ADRC Dementia Care Spec Pilot 104,753 124,540 46,176 91,635 99,707 (19.94) Alzheimers Care Giver Prgm 51,383 52,871 25,278 53,135 53,135 0.50 Family Care Giver Program 157,701 93,581 46,538 108,109 114,495 22.35 Specialized Transportation 301,964 279,783 166,868 289,113 276,396 (1.21) Transp-New Freedom Grant 60,786 85,893 39,506 67,770 80,000 (6.86) Benefits Advocacy 199,553 206,930 98,819 196,327 174,248 (15.79) SHIP/SPAP/MMA St Health Ins 0 0 0 0 0 - Information & Assistance 42,314 43,482 20,943 41,885 49,153 13.04 Total Expenditures 3,397,241 3,435,085 1,658,872 3,218,210 3,369,286 (1.92) Excess Revenue Over (Under) Expenditures 85,221 42,621 (7) (19,726) Other Financing Sources (Uses) CTHS HVAC & Window CPF 0 0 0 0 0 - Fund Balance - January 1 2,294,555 2,379,776 2,379,776 2,379,769 Fund Balance - December 31 2,379,776 2,422,397 2,379,769 2,360,043 ALLOCATION OF FUND BALANCE: Designated for Subsequent years 2,379,776 2,422,397 2,379,769 2,360,043 EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Personal Services 2,067,422 2,111,294 1,023,359 2,054,629 2,188,797 3.67 Contracted Services 1,042,383 1,177,251 534,982 1,006,437 1,041,607 (11.52) Operation & Maintenance 146,632 90,182 69,849 125,461 115,571 28.15 Fixed Charges 29,453 22,410 30,682 31,683 23,311 4.02 Outlay 111,351 33,948 0 0 0 (100.00) Total Expenditures 3,397,241 3,435,085 1,658,872 3,218,210 3,369,286 (1.92) AGING SERVICES SPECIAL REVENUE FUND 18 Manitowoc County, WI Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes 415,733 412,851 412,851 412,851 378,413 (8.34) Intergovern Grants & Aids Cons Aids Staffing 193,396 214,382 0 214,382 223,153 4.09 Wild Life Damage Rev 22,859 25,000 2,440 25,000 30,000 20.00 DATCP Revenue 70,639 75,000 4,361 75,000 75,000 0.00 DATCP Revenue 0 47,000 15,824 47,000 42,500 (9.57) DNR Disc. Var Cost Share 62,348 30,000 57,564 57,564 60,000 100.00 Watershed Revenue 16,683 20,000 195 20,000 0 (100.00) SWMPI Grant-Pine Creek 22,285 0 0 135,510 0 - USDA/UW Ext. Grant Revenue 9,458 11,500 0 11,500 19,300 67.83 Innov Grant Rev 18,800 0 0 0 0 - SARE GRANT 0 0 0 0 0 - EXPO MINI GRANT 2,500 0 0 0 0 - Total Intergovern Grants & Aids 842,877 1,120,392 80,384 585,956 585,463 (47.74) License & Permits Animal Waste Stor Permit 6,550 2,000 6,750 6,750 5,000 150.00 Livestock Siting Permit 3,000 2,000 5,000 5,000 3,000 50.00 Total License & Permits 9,550 4,000 11,750 11,750 8,000 100.00 Public Charges for Service Multi Discharge Var Fee 0 1,000 0 1,000 1,000 0.00 Total Public Charges for Service 0 1,000 0 1,000 1,000 0.00 Other Sale of County Equip 0 0 0 0 0 - Donations/Contributions 1,824 1,000 878 878 25,000 2400.00 Total Other Revenue 1,824 1,000 878 878 25,000 2400.00 Total Revenue 1,269,984 1,539,243 505,863 1,012,435 997,876 (35.17) EXPENDITURES: Conservation/Development Soil & Water-Conservation 562,451 621,503 313,489 570,718 634,066 2.02 Wild Life Damage 22,859 25,000 2,440 4,881 30,000 20.00 Nutrient Management Education 9,458 11,500 7,288 11,688 19,300 67.83 DATCP-Land/Water Cost Share 562,761 684,000 16,083 106,287 117,500 (82.82) WDNR Grants & Cost Share 102,153 165,510 19,411 163,757 195,510 18.13 PLG Grants & Producer Led Grp 20,476 20,000 195 20,000 0 (100.00) West Twin River Sediment Grant 661 1,000 4,518 4,518 1,500 50.00 Total Expenditures 1,280,819 1,528,513 363,424 881,849 997,876 (34.72) OTHER FINANCING SOURCES(USES): Operating Transfers From General Fund 0 0 0 0 0 - Excess Revenue and other Sources Over (Under) Expenditures & Other Uses (10,835) 10,730 130,586 0 Fund Balance - January 1 275,606 264,771 264,771 395,357 Fund Balance - December 31 264,771 275,501 395,357 395,357 ALLOCATION OF FUND BALANCE: Designated for Subsequent years 264,771 275,501 395,357 395,357 EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Personal Services 483,797 502,175 246,008 492,015 539,451 7.42 Contracted Services 71,259 66,306 36,023 58,327 80,007 20.66 Operation & Maintenance 45,468 57,566 14,297 43,333 42,711 (25.81) Operation & Maintenance 6,488 6,846 7,065 7,065 5,097 (25.55) Other (Cost Share) 671,133 860,575 42,294 281,109 330,610 (61.58) Total Expenditures 1,280,819 1,528,513 363,424 881,849 997,876 (34.72) Soil & Water Fund Concluded SOIL & WATER SPECIAL REVENUE FUND 19 Manitowoc County, WI Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE: Property Taxes 0 0 0 0 0 - Intergovern Grants & Aids State Fair Aid 10,213 10,213 10,318 10,318 10,220 0.07 Public Charges for Service Event Revenue 0 0 0 0 0 - Buildings/Grounds/Equip Rent 86,787 100,200 47,124 104,100 100,200 0.00 Concession Revenue 0 0 0 0 0 - Fair Revenue 833,318 832,862 143,339 851,398 855,050 2.66 Ice Rental 118,362 123,120 38,661 113,845 112,776 (8.40) Dry Floow Event 10,170 15,000 4,547 15,000 15,000 0.00 Vending Machine 0 0 0 0 0 - Advertising Income 0 0 0 0 0 - Conservation & Development 0 0 0 0 0 - Total Public Charges for Service 1,048,637 1,071,182 233,671 1,084,343 1,083,026 1.11 Other Revenue Sale of County Equip 1,025 0 0 0 0 - Sale of Land 0 0 0 0 0 - Donations/Contributions 1,000 0 0 0 0 - Insurance Proceeds Reimb 27,599 27,599 0 0 0 (100.00) Other 1,778 0 250 0 0 - Total Other Revenue 31,401 27,599 250 0 0 (100.00) Total Revenue 1,090,251 1,108,994 244,240 1,094,661 1,093,246 (1.42) EXPENDITURES: Culture,Education,Recreation Expo Activities 196,283 183,760 132,697 247,102 181,425 (1.27) Expo Fair 684,275 632,905 89,339 671,254 652,029 3.02 Ice Center 123,724 120,439 58,152 125,480 148,784 23.53 Expo Maintenance & Improvement 91,221 166,730 34,994 165,488 68,740 (58.77) Outlay from Expo Land Sale 90,000 0 0 0 0 - Total Expenditures 1,185,503 1,103,833 315,182 1,209,324 1,050,978 (4.79) Revenues Over (Under) Expenditures (95,251) 5,161 (114,663) 42,268 OTHER FINANCING SOURCES (USES): TRANSFER IN FROM General Fund 0 0 0 0 TRANSFER IN FROM ARPA 0 0 0 0 Transfer From Land Sale FB 0 0 0 0 TRANSFER TO General Fund EXPO LAND SALE 0 0 0 0 Sale of Expo Property (Net) 0 0 0 0 Excess Revenue and Other Sources Over (Under) Expenditures & Other Uses (95,251) 5,161 (114,663) 42,268 Fund Balance - January 1 0 (95,251) (95,251) (209,914) Fund Balance - December 31 (95,251) (90,091) (209,914) (167,646) ALLOCATION OF FUND BALANCE: Designated for Subsequent years (2,834,563) (2,829,403) (2,949,226) (2,038,958) Designated from Land Sales 2,739,312 2,739,312 2,739,312 1,871,312 Total Fund Balance (95,251) (90,091) (209,914) (167,646) EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Personal Services 222,473 212,777 88,376 251,927 237,133 11.45 Contracted Services 729,535 619,798 149,524 685,005 619,210 (0.09) Operation & Maintenance 86,830 81,412 30,608 80,208 85,067 4.49 Fixed Charges 14,732 15,346 17,684 17,684 18,568 21.00 Outlay 41,932 174,500 28,990 174,500 91,000 (47.85) Outlay from Expo Land Sale 90,000 0 0 0 0 - Total Expenditures 1,185,503 1,103,833 315,182 1,209,324 1,050,978 (4.79) Expo Fund Concluded EXPO SPECIAL REVENUE FUND 20 Manitowoc County, WI DEBT SERVICE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUE Property Taxes 3,403,006 3,666,369 3,894,119 3,894,119 3,995,950 8.99 Other Revenue 0 0 0 0 0 - Total Revenue 3,403,006 3,666,369 3,894,119 3,894,119 3,995,950 8.99 EXPENDITURES Debt Service Administrative Costs Debt Srv 114,505 5,000 975 975 0 (100.00) 2023 GO Note HWY 306,600 308,000 134,575 308,000 309,000 0.32 2019 G.O. Refunding 497,950 495,150 82,575 495,150 496,950 0.36 2020 GO Promissory Notes 1,166,950 1,167,550 1,096,325 1,167,550 1,166,850 (0.06) 2021 GO PRON NOTE 254,360 277,998 276,499 277,998 0 (100.00) 2021 GO Promissory Note 2,825 0 0 0 0 - 2024 GO NOTE HWY 510,834 509,950 444,350 509,950 513,400 0.68 2024 GO BOND CRTHOUSE 305,807 301,200 227,100 301,200 300,100 (0.37) 2012 GO Refunding (2003) 0 0 0 0 0 - 2017 GO Refunding (2017-07) 659,950 661,150 0 661,150 661,900 0.11 Total Expenditures 3,819,781 3,894,119 2,366,270 3,890,094 3,995,950 2.61 Excess Revenue Over (Under) Expenditures (416,775) (227,750) 4,025 0 OTHER FINANCING SOURCES (USES) Transfer in from General Fund 0 0 0 0 TRANSFER IN FROM Recycling SRF 0 0 0 0 Transfer in from Communications Proj CPF 0 0 0 0 Transfer in from Courthouse Remodel CPF 227,000 227,750 0 0 Sale of Bonds 0 0 0 0 Sale of Bonds Bond Premium 191,649 0 0 0 Sale of Bonds Bond Premium 0 0 0 0 Total Other Financing Sources (Uses) 418,649 227,750 0 0 Excess Revenue Over (Under) Expenditures and Other Financing Sources and (Uses) 1,874 0 4,025 0 Fund Balance - January 1 260,768 262,642 262,642 266,667 Fund Balance - December 31 262,642 262,642 266,667 266,667 EXPENDITURES RESTATED BY OBJECT: Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) Principal 2,585,000 3,003,121 1,805,000 2,835,000 3,085,000 2.73 Interest 1,120,276 885,998 560,295 1,054,119 910,950 2.82 Issue Fees 114,505 5,000 975 975 0 (100.00) Total Expenditures 3,819,781 3,894,119 2,366,270 3,890,094 3,995,950 2.61 Debt Service Fund Concluded 21 22 THIS PAGE INTENTIONALLY LEFT BLANK ` PROPRIETARY FUNDS DETAIL SUMMARIES Highway Enterprise Fund Information Systems Internal Service Fund 23 Manitowoc County, WI HIGHWAY ENTERPRISE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUES: Public Charges for Service HWY Fees & Permits 16,090 16,000 7,130 16,000 17,000 6.25 HWY Public Charges 32,925 48,000 20,206 28,000 35,600 (25.83) HWY Damage Claims 0 0 0 0 0 - Total Public Charges for Service 49,015 64,000 27,336 44,000 52,600 (17.81) Intergov. Chgs for Service State Hwy Charges 2,504,944 2,724,059 1,195,019 2,397,385 2,529,385 (7.15) Local Govt Charges 431,989 238,000 112,431 269,700 543,500 128.36 Dept Charges For Service 261,856 360,000 81,684 246,500 256,250 (28.82) Total Intergov Chgs for Service 3,198,789 3,322,059 1,389,133 2,913,585 3,329,135 0.21 Other Revenue Rent 129,750 13,110 57,720 70,830 13,110 0.00 Sale of County Equip 5,435 4,000 857 2,500 2,500 (37.50) Records & Reports Rev HWY 144,342 161,907 65,999 146,939 170,422 5.26 Net Gain/Loss on Sale of Equipment (3,347) (6,900) 4,183 (1,100) (2,266) (67.16) Insurance Proceeds Reimb 9,539 0 0 0 3,180 - Other 2,010 91,350 12,097 70,000 72,000 (21.18) Total Other Revenue 287,729 263,467 140,856 289,169 258,946 (1.72) Total Revenue 3,535,533 3,649,526 1,557,325 3,246,754 3,640,681 (0.24) EXPENSES: Public Works County Charges Reimbursed (9,153,196) (9,271,820) (3,149,865) (9,229,929) (8,292,980) (10.56) Administration-Hwy C/P 606,740 735,347 284,837 704,184 726,637 (1.18) Shingle Recycling C/P 0 0 0 0 0 - Patrol Supervision 262,299 285,157 142,954 276,106 276,105 (3.17) Radio Expenses C/P 1,033 1,890 276 7,389 7,408 291.96 Liability Insurance C/P 22,853 25,000 11,312 22,625 16,276 (34.90) Union Activities C/P 0 0 0 0 0 - Other Highway-Cost Pool 0 0 0 0 0 - Field Small Tools-Pool 0 670 (483) 0 4 (99.40) Shop Operations-Pool 2,135 (1,085) (136,474) (23,066) 234 (121.57) Fuel Handling-Pool 0 (4) (1,877) 0 0 (100.00) Machinery Operations-Pool 241,797 104,994 (107,315) 111,649 (20,803) (119.81) Gravel Operations-Pool (212,914) (135,416) (141,142) (292,518) (290,792) 114.74 Bituminous Operations-Pool 0 0 0 0 0 - Paving - Bid Jobs 203,356 155,921 61,784 104,200 157,600 1.08 Buildings & Grounds-Pool 0 (4,575) 278,937 0 (1) (99.98) Capital Acquisition-Pool 758,728 (512) 1,049,157 0 3,180 (721.09) Salt Brine Cost Pool (81,604) (25,718) (2,739) 0 (9) (99.97) Hwy P/R Clearing Accounts 64,064 (100,141) 12,774 (8,073) 0 (100.00) County-Road Maintenance 1,946,745 2,483,955 1,240,856 2,465,197 2,016,105 (18.83) County-Road Construction 5,288,786 5,044,955 1,160,046 5,063,038 4,606,181 (8.70) County-Aided Bridge Constr 0 0 0 0 0 - County-Winter Snow Removal 1,392,727 1,172,523 689,819 1,179,245 1,201,281 2.45 State-Road Maint/Construct 2,376,082 2,584,802 1,178,398 2,397,385 2,529,385 (2.14) Other Local Govt Road M&C 290,569 189,924 85,423 242,000 517,620 172.54 County Depts Nonroad Srvcs 216,293 262,978 85,897 172,000 159,250 (39.44) Non Govt (Public) Service 10,006 32,727 20,028 26,000 28,000 (14.44) Total Expenses 4,236,499 3,541,572 2,762,604 3,217,432 3,640,681 2.80 Excess Revenues Over (Under) Expenses (700,966) 107,954 29,322 0 Operating Transfers In 749,189 0 (9,254) 0 Capital Contributions 0 0 0 0 0 Capital Contributions 0 0 0 0 0 Change in Net Assets 48,223 107,954 20,068 0 Net Assets - January 1 8,828,053 8,876,276 8,876,276 8,896,344 Net Assets - December 31 8,876,276 8,984,230 8,896,344 8,896,344 EXPENSES RESTATED BY OBJECT: Percent Increase Experience Experience Experience Experience Experience or 2025 2026 2026 2026 2027 (Decrease) Personal Services 4,373,684 4,900,666 2,097,776 4,799,355 5,082,800 3.72 Contracted Services 529,217 653,216 674,579 1,783,716 1,429,234 118.80 Operation & Maintenance 11,538,903 10,525,586 4,643,482 10,150,369 8,952,097 (14.95) Fixed Charges 1,195,836 1,173,293 445,121 949,813 919,174 (21.66) Other (13,401,125) (13,711,189) (5,098,354) (14,465,821) (12,742,624) (7.06) Total Expenses 4,236,515 3,541,572 2,762,604 3,217,432 3,640,681 2.80 Highway Enterprise Fund Concluded 24 Manitowoc County, WI INFORMATION SYSTEMS INTERNAL SERVICE FUND Percent Six Months Estimated Increase Experience Budget Experience Experience Proposed or 2025 2026 2026 2026 2027 (Decrease) REVENUES: Intergovernmental Grants IS-WIJIS Grant 0 0 0 0 0 - Total Intergovernmental Grants 0 0 0 0 0 - Public Charges for Service IS Charges For Service 8,505 5,700 0 8,460 8,500 49.12 Total Public Charges for Service 8,505 5,700 0 8,460 8,500 49.12 Intergovernmental Chgs for Service New World System Chg 0 0 0 0 0 - IS Charges-Tech Acct 726,319 804,823 804,820 0 747,783 (7.09) Dept Charges For Service 2,681,412 2,791,169 1,395,584 2,791,169 2,937,418 5.24 Total Intergov. Chgs for Service 3,407,731 3,595,992 2,200,405 2,791,169 3,685,201 2.48 Other Revenue Gain(Loss) on Sale of Assets 0 0 0 0 0 - Other 0 0 190 0 0 - Total Other Revenue 0 0 190 0 0 - Total Revenue 3,416,236 3,601,692 2,200,595 2,799,629 3,693,701 2.55 EXPENSES: General Government Information Systems 3,122,669 3,348,038 1,571,826 2,683,507 3,583,558 7.03 Information Systems 235,822 0 0 0 0 - Total Expenses 3,358,491 3,348,038 1,571,826 2,683,507 3,583,558 7.03 Excess Revenues Over (Under) Expenses 57,745 253,654 116,122 110,143 OTHER FINANCING SOURCES (USES): General Fund 0 0 0 0 0 - Excess Revenues Over (Under) Expenses and Other Financing Sources and (Uses) 57,745 253,654 116,122 110,143 Net Assets - January 1 3,231,878 3,289,623 3,289,623 3,405,745 Net Assets - December 31 3,289,623 3,543,277 3,405,745 3,515,888 EXPENSES RESTATED BY OBJECT: Percent Increase Experience Experience Experience Experience Experience or 2025 2026 2026 2026 2027 (Decrease) Personal Services 821,010 866,971 425,728 872,220 1,063,203 22.63 Contracted Services 1,985,126 2,341,360 1,041,711 1,535,641 2,321,728 (0.84) Operation & Maintenance 14,399 29,259 6,510 25,964 36,409 24.44 Fixed Charges 523,591 97,198 92,117 236,432 148,968 53.26 Fixed Charges 0 0 0 0 0 - Outlay 14,366 13,250 5,760 13,250 13,250 0.00 Total Expenditures 3,358,491 3,348,038 1,571,826 2,683,507 3,583,558 7.03 Information Systems Internal Service Fund Concluded 25 26 THIS PAGE INTENTIONALLY LEFT BLANK MISCELLANEOUS SUMMARY DATA AND SCHEDULES 2027 Full-Time Equivalent Report (FTE) by Department FTE Additions/Deletions/Changes in Proposed 2027 Budget Personnel Changes included in Proposed 2027 Budget Full Time Equivalent (FTE) Authorized Positions History by Department 2005 – 2027 Equalized Value, Tax Levy, & Tax Rate History 1977 through 2027 Proposed Combined Schedule of Outstanding Long-Term Obligations Combined Schedule of Debt Service by Issue Manitowoc County Principal Indebtedness Highway Road History Spending Parks – 6 Year Capital Projects Outlay Plan Health Insurance History Draft Resolution Adopting 2027 Budget and Property Tax Levy Levy Limit Review – State Form SL-202c Apportionment Proposed Expenditures / Revenues and Tax Levy by Fund Worksheet 2027 vs 2026 Budget Levy Comparison for Budget 27 Department Code Position Name Budgeted FTE Full Time Headcount Part Time Headcount ADRC of the Lakeshore ADRC Director 1 1 ADRC of the Lakeshore Business Manager - ADRC 1 1 ADRC of the Lakeshore Dementia Care Specialist 1 1 ADRC of the Lakeshore Disability Benefits Spec 2 2 ADRC of the Lakeshore Older Americans Prgrm Mngr 1 1 ADRC of the Lakeshore Elderly Benefits Spec 2 2 ADRC of the Lakeshore Caregiver & Health Promotions Spec 2 2 ADRC of the Lakeshore ADRC Program Mngr 1 1 ADRC of the Lakeshore ADRC Specialist 7 7 ADRC of the Lakeshore Lead Info & Assistance Spec 1 1 ADRC of the Lakeshore Mealt Site Coordinator 1 1 ADRC of the Lakeshore Nutrition Supervisor 1 1 ADRC of the Lakeshore Outreach & Marketing Coordinator 1 1 ADRC of the Lakeshore Receptionist/Clerk 2.6 2 1 ADRC of the Lakeshore Site Manager 1.06 2 ADRC of the Lakeshore Total 25.66 24 3 Child Support Account Clerk Child Sup 1 1 Child Support Case Manager Child Supp 6 6 Child Support Child Support Director 1 1 Child Support Secretary Child Support 1 1 Child Support Total 9 9 Clerk of Courts Clerk Of Courts 1 1 Clerk of Courts Counter Clerk 5 5 Clerk of Courts Court Clerk 8 8 Clerk of Courts Director of Business Op 1 1 Clerk of Courts Judicial Assistant 4 4 Clerk of Courts Judicial Assistant - Family Court 1 1 Clerk of Courts Total 20 20 Finance Accounting Technician 1 1 Finance Assistant Finance Director 1 1 Finance Finance Director 1 1 Finance System Support Analyst 1 1 Finance Dept Total 4 4 Coroner Assistant Death Investigator 0.6 1.00 Coroner Death Investiagtion Coordinator 0.6 1.00 Coroner Medical Examiner 1 1 Coroner Total 2.2 1 Corporation Counsel Assistant Corporation Counsel 1 1 Corporation Counsel Assistant Corporation Counsel - CSA 1 1 Corporation Counsel Corporation Counsel 1 1 Corporation Counsel Paralegal 2 2 Corporation Counsel Total 5 5 County Clerk Administrative Asst 1 1 County Clerk County Clerk 1 1 County Clerk Deputy County Clerk 1 1 County Clerk Total 3 3 County Executive County Executive 1 1 County Executive Total 1 1 District Attorney Administrative Assistant-DA 1 1 District Attorney District Attny 0 0 District Attorney Paralegal/Secretary DA 2 2 District Attorney Secretary DA'S Office 1 1 District Attorney Sr Paralegal/Office Manager 1 1 28 Department Code Position Name Budgeted FTE Full Time Headcount Part Time Headcount District Attorney Victim Witness Coordinator 1 1 District Attorney Total 6 6 Emergency Management Emergency Services Director 1 1 Emergency Management Emergency Services - Deputy Director 1 1 Emergency Management Total 2 2 Family Court Commissioner Family Court Commissioner 1 1 Family Court Commissioner Total 1 1 Highway Accounting Technician 1 1 Highway Administrative Asst - Hwy 1 1 Highway Airport Attendent 1 1 Highway Airport Foreman 1 1 Highway Airport Maintenance Worker 1 1 Highway Director Of Financial Serv 1 1 Highway Engineering Technician 1 1 Highway Facility Mechanic/Janitor 1 1 Highway Foreman Highway 4 4 Highway Highway Commissioner 1 1 Highway Highway Maintenance Wkr 34 34 Highway Mechanic Highway 4 4 Highway Operations Manager 1 1 Highway Patrol Superintendent/Safety Mgr 1 1 Highway Shop Superintendent 1 1 Highway Stock Clerk 1 1 Highway Total 55 55 Human Services Accounting Technician - HSD 1 1 Human Services Admin Support/Backup Rec 1 1 Human Services Admin Support/Data Proc 1 1 Human Services Admin Support/Foster Care 1 1 Human Services Admin Support/Reception 1 1 Human Services Admin Support/Records & Backup 1 1 Human Services Admin Supt/Intox. Driver Prgm 1 1 Human Services Administrative Services Supv. 1 1 Human Services Administrative Support 1 1 Human Services Adult Protective Service Wrk 6 6 Human Services Adult Protective Service Supervisor 1 1 Human Services Advanced Psychiatric Nurse Practitioner 0 0 Human Services After Hours Crisis Work 4 4 Human Services AODA Case Manager 3 3 Human Services B-3 Teacher 4 4 Human Services B-3/Waiver 3 3 Human Services Benefit Specialist 1 1 Human Services Business Division/HSD Deputy 1 1 Human Services CCS Aministrative Support 2 2 Human Services CCS-CLTS Supervisor 1 1 Human Services CCS Service Facilitator 9 9 Human Services CCS Supervisor 2 2 Human Services CFS Supervisor 1 1 Human Services Child Family Serv Mngr/HSD Deputy 1 1 Human Services Child Prot. Services Intake Wkr 10 10 Human Services Child Prot. Services Ongoing Wkr 10 10 Human Services Clinical Services Mgr/HSD Deputy 1 1 Human Services Clinical Case Manager 3 3 Human Services Crisis Supervisor 1 1 29 Department Code Position Name Budgeted FTE Full Time Headcount Part Time Headcount Human Services CLTS Supervisor 1 1 Human Services CLTS Waiver & CCS Specialist 6 6 Human Services Community Services Aide 1 1 Human Services Court Liason Worker 1 1 Human Services CPS Supervisor - Intake 2 2 Human Services CPS Supervisor - Ongoing 1 1 Human Services CST Care Coordinator 0 0 Human Services CST Coordinator 0 0 Human Services Day Time Crisis Worker 2 2 Human Services Economic Support Mngr/HSD Deputy 1 1 Human Services Economic Support Quality Spec 1 1 Human Services Economic Support Specialist Lead 2 2 Human Services Economic Support Specialist 16 16 Human Services Economic Support Superv 1 1 Human Services Family Find Specialist 0 0 Human Services Family Resource Program Manager 1 1 Human Services Family Resource Unit - Program Support Spec 1 1 Human Services Family Support Worker 2 2 Human Services Financial Analyst 1 1 Human Services Financial Services Spec 2 2 Human Services Foster Care Administrator 1 1 Human Services Out of Home Specialist 1 1 Human Services Human Services Director 1 1 Human Services IDP Coordinator 1 1 Human Services Kinship Care Administrator 1 1 Human Services Medical Billing & Coding Spec 1 1 Human Services Outpatient Psychotherapist 1 1 Human Services Outpatient Psychotherapist - MH 0 0 Human Services Outpatient Psychotherapist -AODA 1 1 Human Services Outpatient Psychotherapist -CCS 0 0 Human Services Parent Coach 5 5 Human Services Program Specialist - HSD 2 2 Human Services Psychiatric Nurse 2 2 Human Services Psychiatrist 1 1 Human Services Quality Program Specialist-CCS 2 2 Human Services Receptionist - Economic Support 1 1 Human Services Restorative Justice Worker 1 1 Human Services Staff Accountant 2 2 Human Services Substance Abuse Technician 1 1 Human Services Substance Use Disorder Clinical Supervisor 1 1 Human Services Treatment/Diversion Case Mgr 1 1 Human Services Treatment Alt/Diversion Counselor 1 1 Human Services Treatment Alt/Diversion Coord 1 1 Human Services Waiver Specialist 14 14 Human Services Youth & Family Services Soc Wkr 5 5 Human Services Youth & Family Supervis 1 1 Human Services Youth Justice Case Manager 3 3 Human Services Total 167 167 0.00 Information Systems Business System Analyst 1 1 Information Systems Communication System Engineer 1 1 Information Systems Desktop Support Technician 2 2 Information Systems HSD Information Technology Manager 1 1 Information Systems Information Systems Director 1 1 30 Department Code Position Name Budgeted FTE Full Time Headcount Part Time Headcount Information Systems Network Engineer 1 1 Information Systems Senior Network Engineer 1 1 Information Systems Senior Systems Administrator 1 1 Information Systems Systems Administrator 1 1 Information Systems Total 10 10 Joint Dispatch Center Public Safety Telecommunicator 21 21 Joint Dispatch Center Joint Dispatch Supervisor 3 3 Joint Dispatch Center Total 24 24 Personnel Dept. Comm & Executive Support Coord 1 1 Personnel Dept Personnel Coordinator 1 1 Personnel Dept Personnel Director 1 1 Personnel Dept Total 3 3 Planning and Zoning Administrative Assistant - P&Z 1 1 Planning and Zoning Senior Planner 1 1 Planning and Zoning Code Administrator 1 1 Planning and Zoning GIS Coordinator 1 1 Planning and Zoning Land Use and Parks Specialist 1 1 Planning and Zoning Parks Maintenance Supervisor 1 1.00 Planning and Zoning Planning & Park Manager 1 1 Planning and Zoning Planning, Parks and Land Info Director 1 1 Planning and Zoning Real Property Lister 1 1 Planning and Zoning Surveyor 1 1 Planning and Zoning Total 10 10 Public Health Bilingual Health Aide 1.8 1 1 Public Health Bilingual Health Aide - Env 1 1 Public Healht Business Manager - Health Dept. 1 1 Public Health Community Health Strategist (through 12/31/24) 1 1 Public Health Environmental Health Manager 1 1 Public Health Health Educator 1 1 Public Health Health Officer 1 1 Public Health Nurse Manager 1 1 Public Health Nutrition Education/Farmers Market 0.9 1 Public Health Nutrition Educator 0.7 1 Public Health Public Health Nurse 4 4.00 Public Healht Public Health Technician 1 1.00 Public Health Sanitarian 2 2 Public Health WIC Clerk/Eligibility Spec 1 1 Public Health WIC Director/Nutritioni 0.9 1 Public Health Total 19.3 16 4.00 Public Works Administrative Specialist 1 1 Public Works Assistant Public Works Director 1 1 Public Works Building Services Supervisor 1 1 Public Works Business Manager 1 1 Public Works Custodian 3 3 Public Works Expo Facility Manager 1 1 Public Works Building Maintenance 6.5 6 Public Works Building Maintenance - Expo 0.5 1 Public Works Maintenance Technician 1 1 Public Works Public Works Director 1 1 Public Works Recycling Cntr Manager 1 1 Public Works Total 18 18 Register in Probate Deputy - Probate 1 1 Register in Probate Register In Probate 1 1 31 Department Code Position Name Budgeted FTE Full Time Headcount Part Time Headcount Register in Probate Total 2 2 Register of Deeds Deputy Register Of Deed 1 1 Register of Deeds Register Of Deeds 1 1 Register of Deeds Register Of Deeds Clerk 1 1 Register of Deeds Vital Records Clerk 1 1 Register of Deeds Total 4 4 Sheriff Account Specialist - Sheriff 1 1 Sheriff Administrative Spec. 5 5 Sheriff Bailiff 3 3 Sheriff Business Operations Manager 1 1 Sheriff Captain 3 3 Sheriff Chief Deputy 1 1 Sheriff Cook 5.1 6 Sheriff Corrections Officer 29 29 Sheriff Court Officer 1 1 Sheriff Criminal Support Spec 1 1 Sheriff Detective 5 5 Sheriff Detective Supervisor 1 1 Sheriff Drug Enforcement Office 2 2 Sheriff Food Service Manager 1 1 Sheriff Huber Supervisor 1 1 Sheriff Jail Lieutenant - Corrections 1 1 Sheriff Jail Lieutenant - Support 1 1 Sheriff Jail Nurse 2 2 Sheriff Jail Nurse Supervisor 1 1 Sheriff Jail Supervisor 9 9 Sheriff Major - Jail Administrator 1 1 Sheriff Major - Operations 1 1 Sheriff Major - Support 1 1 Sheriff Narcotics Unit Supervis 1 1 Sheriff Patrol Lieutenant 6 6 Sheriff Patrol Officer 25 25 Sheriff Process Server 2 2 Sheriff Professional Standards Lt 1 1 Sheriff School Resource Officer 1 1 Sheriff Sheriff 1 1 Sheriff Total 114.1 114.1 6.00 Soil & Water Conservation Education & Grants Manager 1 1 Soil & Water Conservation Program Assistant - S&W 1 1 Soil & Water Conservation Resource Conservationis 3 3 Soil & Water Conservation Soil & Water Director 1 1 Soil & Water Conservation Total 6 6 Treasurer Deputy Treasurer 1 1 Treasurer Treasurer 1 1 Treasurer Total 2 2 UW Extension Program Assistant 0.6 1.00 University Extension Total 0.6 0 1.00 Veterans Service Office Benefit Specialist 1 1 Veterans Service Office Veterans Service Director 1 1 Veterans Service Office Veterans Service Office 1 2 Veterans Service Office Total 3 3 0.00 Grand Total 516.86 510.1 14.00 32 Department Job FTE Change Comments New Positions/Additions to FTE ADRC 0.1 Human Services 0.25 Information Systems 1 Personnel 1 Sheriff School Resource Officer 1 Positions Eliminated Human Services Outpatient Psychotherapist -CCS -1 -1 -2 -1 -1 -1 -1 -1 -1 -1 -7.65 Department Employee Name Position Number Current Title Proposed Title Current pay grade/step Rate as of 12/31/2026 Proposed Pay Grade/Step Proposed rate as of 1/1/2027 prior to ACB increase Old New NONE Department ADRC Family Caregiver Specialist ADRC ADRC FTE Changes Total FTE Changes proposed: Daytime Crisis Worker Family Support Worker Outpatient Psychotherapist Youth & Family Services Soc Wkr CPS Ongoing Social Worker APNP Prescriber Financial Services Spec Outpatient Psychotherapist Quality Program Specialist Site Manager Psychiatrist Communications & Executive Support Coord Network Engineer Caregiver & Health Promotions Specialist ADRC Specialist Outreach & Marketing Coordinator Information & Assistance Specialist Outreach Coordinator Position Reclassification Position Title Changes Current Title Proposed Title 33 Personnel Changes Included in 2027 Budget For employees covered under the Performance Management Plan: For employees covered under the Performance Management Plan: 1. Wage Increases: Employees will receive a 1% wage increase effective December 20, 2026, corresponding to the pay period that includes the first pay period in January, and an additional 1% wage increase effective June 20, 2027, corresponding to the pay period that includes the first pay period in July. These increases will also apply to working condition premiums included in the pay plan. 2. Performance Requirement: An employee is eligible for a wage increase if their most recent performance review, as determined by the review due date immediately preceding the effective date of the wage increase, has been successfully completed by the effective date of the increase. Employees who have been employed for fewer than six months as of the effective date of the wage increase are exempt from the performance review requirement and remain eligible for the increase. 3. 2027 Performance Increase: No additional performance-based wage increase will be provided in 2027. Changes to Benefit Plans: 1. An increase of 6% has been applied to health insurance premiums. Employee’s percentage of contribution will remain the same and will now equal (full time): GENERAL PLAN EES W/ARREST POWER HIRED PRIOR TO 07/2010 PROTECTIVE PLAN LEVEL Full Premium EE Cost/Month Level Full Premium EE Cost/Month SINGLE $946.82 $37.86 (4%) Single $730.79 $29.22 (4%) EE+CH $1609.60 $96.58 (6%) EE+Ch $1242.32 $74.54 (6%) EE+SP/CH $2840.37 $255.62 (9%) EE+Sp/Ch $2192.31 $197.30 (9%) 2. A new Low Deductible/Rx Co-Payment Health Insurance plan has been made available to employees. Employees electing this lower deductible plan are not eligible to contribute funds to a Health Savings Account and this plan is not available to WPPA union members or employees who are eligible to participate under the Protective Health Plan (EEs w/arrest power hired prior to 07/2010). Employee contributions will for this plan equal (full time): LOW DEDUCTIBE/RX CO-PAYMENT PLAN LEVEL Full Premium EE Cost/Month SINGLE $997.01 $88.04 EE+CH $1694.91 $181.88 EE+SP/CH $2990.90 $406.14 3. Health insurance plan design changes – General Plan: The County is required to adjust the individual deductible that is embedded in the family plan each year based on IRS HDHP regulations. While the family deductible remains $6,000 (no increase), the embedded individual deductible under the family plan will go from $3,400 to $3,500 in 2027, per IRS regulation. Specialty prescription drug co-payment will go from 20% up to $100 to 20% up to $150. 4. Additional Offering of Pet Insurance. Through a recent employee benefits survey, Pet Insurance was identified as a benefit of interest to employees. This is a voluntary plan, with employees responsible for 100% of the monthly premium costs. The plan requires no administrative resources from Manitowoc County, other than providing employees with information about the plan and available coverage. 34 5. Manitowoc County will continue to offer the “HealthJoy” app for Manitowoc County employees. HealthJoy is a mobile app that guides employees through the health care system – encouraging use of high quality in-network providers and easily aiding employees in finding cost savings in prescription drugs, correct care level and participation in other cost saving programs. In addition, the app contains ID Cards, a medical bill review service, an interactive “concierge” to help employees navigate the health care system, and more. FTE Changes/Reclassifications/Rate Changes/Title Changes 1. Full-Time Equivalent (FTE) Changes The following is included on the proposed 2027 FTE Summary: a. Reduction of 11 FTEs from the Human Services Department. Positions include: a. Outpatient Psychotherapist (3) b. Youth & Family Services Social Worker (1) c. CPS Ongoing Social Worker (2) d. APNP Prescriber (1) e. Financial Services Specialist (1) f. Daytime Crisis Worker (1) g. Quality Program Specialist (1) h. Family Support Worker (1) b. Increase of 3.35 FTEs: a. ADRC of the Lakeshore – Meal Site Manager (.10) b. Human Services Department – Psychiatrist (.25) c. Information Systems – Network Engineer (1.0) d. Personnel Department – Communications & Executive Support Coord (1.0) e. Sheriff’s Department – School Resource Officer (1.0) c. Increase of .10 FTE from the ADRC for a Site Manager. The Site Manager position has been working at 0.53 FTE but was previously budgeted at 0.43 FTE. This adjustment reflects the actual hours scheduled and worked in the position. d. Increase of .25 from the Human Services Department for their Psychiatrist. This position has been assigned to work additional hours to compensate for the elimination of the APNP Prescriber. e. Increase of 1.0 FTE from the Information Technology Department for a Network Engineer. This position will fill in July. f. Increase of 1.0 FTE from the Personnel Department for a Communications & Executive Support Coordinator. This will be a shared position between the Personnel Department, Information Technology, and the County Executive. g. Increase 1.0 FTE for School Resource Officer for the Village of Reedsville. The County will be reimbursed 50% of costs for this position. 2. Reclassifications The following positions met the criteria for reclassification: None 3. Title Changes The following title change are included in the FTE Summary Report: a. Family Caregiver Specialist to Caregiver & Health Promotion Specialist (ADRC) b. Information & Assistance Specialist to ADRC Specialist (ADRC) c. Outreach Coordinator to Outreach & Marketing Coordinator 35 Manitowoc County, Wisconsin Total Authorized Full Time Equivalent (FTE's) Report by Department 2027 2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 ADRC - Aging Resources 25.66 25.56 25.56 25.56 25.56 25.56 25.56 25.46 25.46 24.13 24.13 24.50 23.00 23.00 21.00 16.70 13.36 12.15 11.46 11.08 9.88 5.88 5.88 Child Support 10.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 9.00 9.00 9.00 Clerk of Court 19.00 20.00 20.00 20.00 19.00 19.00 19.00 19.00 19.00 19.00 19.00 19.00 18.80 17.80 17.80 17.80 15.80 16.43 17.13 16.91 16.31 16.69 16.69 Comptroller 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 5.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.50 5.00 5.00 5.00 5.00 5.00 Coroner 2.20 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.48 1.48 1.48 1.48 1.48 1.48 1.02 1.02 1.02 1.02 1.02 1.02 Corporation Counsel * 4.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 County Clerk 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.28 3.88 3.88 3.88 3.60 District Attorney 6.00 6.00 6.00 6.00 6.00 6.00 5.00 5.00 5.00 5.00 5.00 5.00 4.75 4.75 4.50 4.50 4.50 4.50 4.50 5.50 5.50 5.50 5.50 Emergency Management 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 1.75 2.00 1.73 1.73 1.73 1.73 1.73 1.73 1.73 1.73 2.23 1.73 1.73 Executive / Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.50 1.50 1.50 2.00 2.00 Family Court Commissioner ** 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Health Care Center 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 158.93 155.40 161.78 164.23 Health Department 19.30 19.30 20.30 21.20 19.86 19.86 19.76 18.46 18.46 20.01 20.01 19.86 19.57 19.75 19.39 19.84 19.01 20.75 22.19 21.76 23.16 23.16 23.16 Highway Department 55.00 55.00 55.00 55.00 55.00 53.00 54.00 54.00 54.00 54.00 49.00 50.00 50.00 49.00 48.75 48.00 27.08 34.62 60.00 60.00 60.00 64.00 64.00 Human Services 167.00 177.75 185.50 180.50 173.50 156.50 135.08 130.08 122.08 119.08 106.70 108.05 103.45 97.05 94.00 92.00 79.30 93.30 104.80 103.40 104.18 106.18 106.68 Information Systems 9.00 (A) (A) (A) (A) (A) (A) (A) (A) 8.00 8.00 8.00 8.00 8.00 8.00 8.00 7.00 7.00 8.00 8.00 7.00 7.00 6.00 Joint Dispatch Center 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 24.00 23.00 23.00 23.00 21.80 21.80 21.80 21.80 21.80 22.80 25.30 25.30 22.00 21.50 21.50 Personnel 3.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.60 2.60 2.60 2.60 2.60 2.60 2.60 2.90 2.90 2.90 2.90 2.60 Planning & Zoning 10.00 10.00 10.00 10.00 10.00 10.00 9.00 9.00 9.00 7.00 6.00 6.00 6.00 5.50 5.50 5.50 5.50 5.50 7.00 8.00 8.00 8.00 8.00 Park Department (in Hwy) N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. 1.00 N.A. N.A. N.A. N.A. Public Works / Communications 19.00 27.00 27.00 27.00 23.00 23.00 23.00 23.00 23.00 16.50 16.42 14.09 14.09 13.25 13.00 13.75 12.00 12.00 11.00 11.75 11.75 12.50 12.50 Register in Probate 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.61 2.61 2.61 Register of Deeds 4.00 4.00 4.00 4.00 4.00 4.00 3.55 3.55 3.55 3.55 3.50 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 5.00 5.00 5.00 Sheriff's Department 114.10 113.10 113.10 113.10 113.10 112.10 109.10 109.10 108.70 108.70 107.70 105.90 105.90 105.92 107.20 111.15 110.15 111.05 114.20 112.95 107.85 107.85 110.85 Soil & Water 6.00 6.00 6.00 6.00 6.00 6.00 5.00 5.00 5.00 4.60 4.60 4.60 4.50 4.50 4.50 4.50 4.50 4.50 5.46 5.92 7.92 7.92 7.92 Treasurer 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 5.00 5.00 5.00 UW-Extension 0.60 0.60 0.60 0.60 0.60 0.60 1.00 1.00 1.00 1.40 1.40 1.40 1.40 1.00 1.00 1.00 1.00 1.40 1.40 2.00 3.00 3.00 3.00 Veterans 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 2.00 2.00 2.00 1.60 1.60 1.00 1.00 2.00 2.00 Total 516.86 523.31 532.06 527.96 514.62 494.62 469.05 462.65 454.25 448.97 431.21 431.48 423.07 414.13 408.25 406.35 362.81 387.45 438.47 596.53 587.09 597.10 601.47 County Board of Supervisors 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 * = Corporation Counsel's Office assumed 1 FTE position for the Attorney position that performs work and is budgeted for in the Child Support Office. ** = Clerk of Courts Office assumed 1 FTE position from the Faimily Court Commissioner's Office although the Family Courts Office budgets for the position. Source: Manitowoc County Comptrollers Office THR S:\2027 Proposed Budget\Book Proposed\2027 By Department Comparison -Total Expenses Revenues and Tax Levy 2027 Budget prep, FTE 10/6/2026, 9:09 AM 36 Manitowoc County, Wisconsin EQUALIZED VALUE - TAX LEVY & TAX RATE HISTORY 1978 TO 2026 ACTUALS AND 2027 PROPOSED ADOPTED EQUALIZED VALUE TAX LEVY & RATE AS EQUALIZED LEVY RATE LEVY BUDGET EQUALIZED VALUATION PER-CENT TOTAL LEVY PER-CENT TAX RATE PER-CENT YEAR YEAR EXCLUDING (TID) INC (-DEC) IN DOLLARS INC (-DEC) PER $1,000 INC (-DEC) (Note *) 1978 1979 $1,355,612,540 0.00% $4,289,943 0.00% $3.16458 0.00% 1979 1980 $1,516,316,000 11.85% $4,289,943 0.00% $2.82919 -10.60% 1980 1981 $1,663,852,000 9.73% $4,415,077 2.92% $2.65353 -6.21% 1981 1982 $1,688,807,800 1.50% $6,326,293 43.29% $3.74601 41.17% 1982 1983 $1,756,318,100 4.00% $6,513,558 2.96% $3.70864 -1.00% 1983 1984 $1,769,340,900 0.74% $6,904,372 6.00% $3.90223 5.22% 1984 1985 $1,786,443,900 0.97% $6,971,988 0.98% $3.90272 0.01% 1985 1986 $1,776,007,300 -0.58% $7,231,262 3.72% $4.07164 4.33% 1986 1987 $1,730,722,700 -2.55% $7,759,477 7.30% $4.48337 10.11% 1987 1988 $1,676,719,000 -3.12% $7,917,845 2.04% $4.72223 5.33% 1988 1989 $1,693,668,100 1.01% $8,533,605 7.78% $5.03853 6.70% 1989 1990 $1,717,107,600 1.38% $10,124,148 18.64% $5.89605 17.02% 1990 1991 $1,770,603,700 3.12% $11,231,595 10.94% $6.34337 7.59% 1991 1992 $1,876,922,700 6.00% $12,718,272 13.24% $6.77613 6.82% 1992 1993 $1,996,027,300 6.35% $13,330,210 4.81% $6.67837 -1.44% 1993 1994 $2,118,040,000 6.11% $13,469,913 1.05% $6.35961 -4.77% 1994 1995 $2,323,674,500 9.71% $12,813,864 -4.87% $5.51448 -13.29% 1995 1996 $2,521,083,800 8.50% $13,346,657 4.16% $5.29402 -4.00% 1996 1997 $2,692,042,900 6.78% $13,747,057 3.00% $5.10655 -3.54% 1997 1998 $2,960,655,500 9.98% $15,293,950 11.25% $5.16573 1.16% 1998 1999 $3,113,670,000 5.17% $18,009,105 17.75% $5.78388 11.97% 1999 2000 $3,327,573,700 6.87% $19,507,817 8.32% $5.86248 1.36% 2000 2001 $3,505,947,400 5.36% $20,857,127 6.92% $5.94907 1.48% 2001 2002 $3,813,024,200 8.76% $22,489,172 7.82% $5.89799 -0.86% 2002 2003 $4,014,784,100 5.29% $24,355,486 8.30% $6.06645 2.86% 2003 2004 $4,176,772,000 4.03% $25,011,915 2.70% $5.98834 -1.29% 2004 2005 $4,301,111,800 2.98% $25,756,507 2.98% $5.98834 0.00% 2005 2006 $4,432,487,500 3.05% $26,462,274 2.74% $5.97008 -0.30% 2006 2007 $4,674,582,000 5.46% $26,920,541 1.73% $5.75892 -3.54% 2007 2008 $4,866,468,000 4.10% $27,347,206 1.58% $5.61952 -2.42% 2008 2009 $5,073,661,200 4.26% $27,741,006 1.44% $5.46765 -2.70% 2009 2010 $5,254,924,000 3.57% $28,212,603 1.70% $5.36879 -1.81% 2010 2011 $5,142,459,100 -2.14% $28,451,559 0.85% $5.53268 3.05% 2011 2012 $5,184,760,300 -1.34% $28,636,506 1.50% $5.52321 2.88% 2012 2013 $5,003,116,500 -3.50% $28,720,978 0.29% $5.74062 3.94% 2013 2014 $4,950,247,400 -1.06% $28,859,333 0.48% $5.82988 1.55% 2014 2015 $4,987,266,200 0.75% $29,052,082 0.67% $5.82525 -0.08% 2015 2016 $5,025,988,600 0.78% $29,263,972 0.73% $5.82253 -0.05% 2016 2017 $5,091,354,100 1.30% $29,454,919 0.65% $5.78528 -0.64% 2017 2018 $5,100,495,200 0.18% $29,787,844 1.13% $5.84019 0.95% 2018 2019 $5,276,298,900 3.45% $30,438,246 2.18% $5.76886 -1.22% 2019 2020 $5,620,496,500 6.52% $30,893,895 1.50% $5.49665 -4.72% 2020 2021 $5,874,812,300 4.52% $31,143,973 0.81% $5.30127 -3.55% 2021 2022 $6,230,176,500 18.08% $31,143,973 0.00% $4.99889 -5.70% 2022 2023 $7,246,911,300 28.94% $32,459,182 4.22% $4.47904 -10.40% 2023 2024 $8,207,617,300 39.71% $32,803,051 1.06% $3.99666 -10.77% 2024 2025 $8,975,478,100 52.78% $33,021,884 1.73% $3.67912 -7.95% 2025 2026 $9,896,809,600 68.46% $34,145,537 4.09% $3.45016 -13.67% 2026 2027 $10,581,592,400 69.84% $35,835,148 8.52% $3.38656 -7.95% Note * - Actual tax rates will vary by individual municipality because portions of the tax levy are allocated differently throughout the County. The levy portion supporting the library is apportioned only to towns and villages, and the levy portion for bridge construction is only apportioned to towns. In addition to the County Tax Levy shown above, the County collects on behalf of the State of Wisconsin a forestry tax levy and other minor special assessments which are not considered as revenues to the County and are not included in the tax levy figures shown above. However, Charitable and Penal Fees issued by the State and chargable to the County are included above. In Levy Year 1994 for the 1995 Budget, the County no longer levied taxes for the Riverview School Special Education and Taxing District. S:\2027 Proposed Budget\Book Proposed\History Equalized Value Tax Levy and Rate, A 37 Manitowoc County Existing General Obligation Debt Service Payments Issue: 1 Issue: 2 Issue: 3 Amount: Amount: Amount: Type: Type: Type: Dated: Dated: Dated: Callable: Callable: Callable: PAYMENT PERIOD PRINCIPAL RATE CUSIP INTEREST TOTAL PRINCIPAL RATE CUSIP INTEREST TOTAL PRINCIPAL RATE CUSIP INTEREST TOTAL (11/1) 563554 (5/1 & 11/1) (11/1) 563554 (5/1 & 11/1) (4/1) 563554 (4/1 & 10/1) (& 1/1/2030) Jan-June 2026 $93,075 $93,075 $82,575 $82,575 $1,005,000 4.000% UQ5 $91,325 $1,096,325 July-Dec 2026 $475,000 3.000% TE4 $93,075 $568,075 $330,000 4.000% TY0 $82,575 $412,575 $71,225 $71,225 Jan-June 2027 $85,950 $85,950 $75,975 $75,975 $1,040,000 3.000% UR3 $71,225 $1,111,225 July-Dec 2027 x $490,000 3.000% TF1 $85,950 $575,950 $345,000 4.000% TZ7 $75,975 $420,975 $55,625 $55,625 Jan-June 2028 $78,600 $78,600 $69,075 $69,075 $1,075,000 4.000% US1 $55,625 $1,130,625 July-Dec 2028 x $500,000 3.000% TG9 $78,600 $578,600 $360,000 4.000% UA0 $69,075 $429,075 $34,125 $34,125 Jan-June 2029 $71,100 $71,100 $61,875 $61,875 x $1,115,000 3.000% UT9 $34,125 $1,149,125 July-Dec 2029 x $520,000 3.000% TH7 $71,100 $591,100 $375,000 4.000% UB8 $61,875 $436,875 $17,400 $17,400 Jan-June 2030 $63,300 $63,300 $54,375 $54,375 x $1,160,000 3.000% UU6 $8,700 $1,168,700 July-Dec 2030 x $535,000 3.000% TJ3 $63,300 $598,300 x $390,000 3.000% UC6 $54,375 $444,375 Jan-June 2031 $55,275 $55,275 $48,525 $48,525 July-Dec 2031 x $550,000 3.000% $55,275 $605,275 x $1,040,000 3.000% UD4 $48,525 $1,088,525 Jan-June 2032 $47,025 $47,025 $32,925 $32,925 July-Dec 2032 x $565,000 3.000% TK0 $47,025 $612,025 x $415,000 3.000% UE2 $32,925 $447,925 Jan-June 2033 $38,550 $38,550 $26,700 $26,700 July-Dec 2033 x $580,000 3.000% TL8 $38,550 $618,550 x $425,000 3.000% UF9 $26,700 $451,700 Jan-June 2034 $29,850 $29,850 $20,325 $20,325 July-Dec 2034 x $600,000 3.125% TM6 $29,850 $629,850 x $440,000 3.000% UG7 $20,325 $460,325 Jan-June 2035 $20,475 $20,475 $13,725 $13,725 July-Dec 2035 x $620,000 3.250% TN4 $20,475 $640,475 x $450,000 3.000% UH5 $13,725 $463,725 Jan-June 2036 $10,400 $10,400 $6,975 $6,975 July-Dec 2036 x $640,000 3.250% TP9 $10,400 $650,400 x $465,000 3.000% UJ1 $6,975 $471,975 Jan-June 2037 July-Dec 2037 Jan-June 2038 July-Dec 2038 Jan-June 2039 July-Dec 2039 Jan-June 2040 July-Dec 2040 Jan-June 2041 July-Dec 2041 Jan-June 2042 July-Dec 2042 Jan-June 2043 July-Dec 2043 Jan-June 2044 July-Dec 2044 TOTAL $6,075,000 $1,187,200 $7,262,200 $5,035,000 $986,100 $6,021,100 $5,395,000 $439,375 $5,834,375 $5,600,000 Callable Maturities $3,625,000 Callable Maturities $2,275,000 Callable Maturities Paying Agent: Associated Trust Paying Agent: Associated Trust Paying Agent: Associated Trust Notes: CR of 2007 Bonds, 2017 NANs Notes: CR of 2019 NANs Notes: CR of 2010 BABs Term 2031-32 $9,995,000 August 18, 2017 '27-'36 Callable 11/1/26 @ Par General Obligation Refunding Bonds (CR) '30-'36 Callable 11/1/29 @ Par $9,785,000 General Obligation Promissory Notes (CR) January 7, 2020 '29-'30 Callable 4/1/28 @ Par $6,065,000 General Obligation Refunding Bonds (CR) September 23, 2019 38 Prepared by PMA Securities, LLC S:\Wisconsin Public Finance\Wisconsin Issuers\manitowoc co\existing debt\ex debt manitowoc co.xlsx 07/13/26 Manitowoc County Existing General Obligation Debt Service Payments PAYMENT PERIOD Jan-June 2026 July-Dec 2026 Jan-June 2027 July-Dec 2027 Jan-June 2028 July-Dec 2028 Jan-June 2029 July-Dec 2029 Jan-June 2030 July-Dec 2030 Jan-June 2031 July-Dec 2031 Jan-June 2032 July-Dec 2032 Jan-June 2033 July-Dec 2033 Jan-June 2034 July-Dec 2034 Jan-June 2035 July-Dec 2035 Jan-June 2036 July-Dec 2036 Jan-June 2037 July-Dec 2037 Jan-June 2038 July-Dec 2038 Jan-June 2039 July-Dec 2039 Jan-June 2040 July-Dec 2040 Jan-June 2041 July-Dec 2041 Jan-June 2042 July-Dec 2042 Jan-June 2043 July-Dec 2043 Jan-June 2044 July-Dec 2044 TOTAL Issue: 4 Issue: 5 Issue: 6 Amount: Amount: Amount: Type: Type: Type: Dated: Dated: Dated: Callable: Callable: Callable: PRINCIPAL RATE INTEREST TOTAL PRINCIPAL RATE CUSIP INTEREST TOTAL PRINCIPAL RATE CUSIP INTEREST TOTAL (7/1) (1/1 & 7/1) (10/1) 563554 (4/1 & 10/1) (4/1) 563554 (4/1 & 10/1) $1,499 $1,499 $41,500 $41,500 $375,000 2.000% VG6 $69,350 $444,350 x $275,000 1.090% $1,499 $276,499 $225,000 4.000% UX0 $41,500 $266,500 $65,600 $65,600 $37,000 $37,000 $390,000 4.000% VH4 $65,600 $455,600 $235,000 4.000% UY8 $37,000 $272,000 $57,800 $57,800 $32,300 $32,300 $405,000 4.000% VJ0 $57,800 $462,800 $245,000 4.000% UZ5 $32,300 $277,300 $49,700 $49,700 $27,400 $27,400 $420,000 4.000% VK7 $49,700 $469,700 $255,000 4.000% VA9 $27,400 $282,400 $41,300 $41,300 $22,300 $22,300 $435,000 4.000% VL5 $41,300 $476,300 $265,000 4.000% VB7 $22,300 $287,300 $32,600 $32,600 $17,000 $17,000 $450,000 4.000% VM3 $32,600 $482,600 $275,000 4.000% VC5 $17,000 $292,000 $23,600 $23,600 $11,500 $11,500 $460,000 4.000% VN1 $23,600 $483,600 x $285,000 4.000% VD3 $11,500 $296,500 $14,400 $14,400 $5,800 $5,800 x $475,000 4.000% VP6 $14,400 $489,400 x $290,000 4.000% VE1 $5,800 $295,800 $4,900 $4,900 x $490,000 2.000% VQ4 $4,900 $494,900 $275,000 $2,998 $277,998 $2,075,000 $389,600 $2,464,600 $3,900,000 $649,150 $4,549,150 $275,000 Callable Maturities $575,000 Callable Maturities $965,000 Callable Maturities Paying Agent: County Paying Agent: Associated Trust Paying Agent: Associated Trust Notes: Purchased by / Due to Notes: Notes: US Bank $1,000,000 General Obligation Promissory Note July 1, 2021 Anytime $2,500,000 General Obligation Promissory Notes, Series 2023 October 10, 2023 '32-'33 Callable 10/1/31 @ Par $4,200,000 General Obligation Promissory Notes, Series 2024A April 9, 2024 '33-'34 Callable 4/1/32 @ Par 39 Prepared by PMA Securities, LLC S:\Wisconsin Public Finance\Wisconsin Issuers\manitowoc co\existing debt\ex debt manitowoc co.xlsx 07/13/26 Manitowoc County Existing General Obligation Debt Service Payments PAYMENT PERIOD Jan-June 2026 July-Dec 2026 Jan-June 2027 July-Dec 2027 Jan-June 2028 July-Dec 2028 Jan-June 2029 July-Dec 2029 Jan-June 2030 July-Dec 2030 Jan-June 2031 July-Dec 2031 Jan-June 2032 July-Dec 2032 Jan-June 2033 July-Dec 2033 Jan-June 2034 July-Dec 2034 Jan-June 2035 July-Dec 2035 Jan-June 2036 July-Dec 2036 Jan-June 2037 July-Dec 2037 Jan-June 2038 July-Dec 2038 Jan-June 2039 July-Dec 2039 Jan-June 2040 July-Dec 2040 Jan-June 2041 July-Dec 2041 Jan-June 2042 July-Dec 2042 Jan-June 2043 July-Dec 2043 Jan-June 2044 July-Dec 2044 TOTAL Issue: 7 Issue: 8 Amount: Amount: Type: Type: Dated: Dated: Callable: Callable: PRINCIPAL RATE CUSIP INTEREST TOTAL PRINCIPAL RATE CUSIP INTEREST TOTAL (4/1) 563554 (4/1 & 10/1) (4/1) 563554 (4/1 & 10/1) $150,000 4.000% VS0 $77,100 $227,100 $103,871 $103,871 $74,100 $74,100 $64,250 $64,250 $155,000 4.000% VT8 $74,100 $229,100 $430,000 5.000% WM2 $64,250 $494,250 $71,000 $71,000 $53,500 $53,500 $160,000 4.000% VU5 $71,000 $231,000 $330,000 5.000% WN0 $53,500 $383,500 $67,800 $67,800 $45,250 $45,250 $165,000 4.000% VV3 $67,800 $232,800 $345,000 5.000% WP5 $45,250 $390,250 $64,500 $64,500 $36,625 $36,625 $175,000 4.000% VW1 $64,500 $239,500 $360,000 5.000% WQ3 $36,625 $396,625 $61,000 $61,000 $27,625 $27,625 $180,000 4.000% VX9 $61,000 $241,000 $200,000 5.000% WR1 $27,625 $227,625 $57,400 $57,400 $22,625 $22,625 $185,000 4.000% VY7 $57,400 $242,400 $210,000 5.000% WS9 $22,625 $232,625 $53,700 $53,700 $17,375 $17,375 $195,000 4.000% VZ4 $53,700 $248,700 $220,000 5.000% WT7 $17,375 $237,375 $49,800 $49,800 $11,875 $11,875 $200,000 4.000% WA8 $49,800 $249,800 $230,000 5.000% WU4 $11,875 $241,875 $45,800 $45,800 $6,125 $6,125 x $205,000 4.000% WB6 $45,800 $250,800 $245,000 5.000% WV2 $6,125 $251,125 $41,700 $41,700 x $215,000 4.000% WC4 $41,700 $256,700 $37,400 $37,400 x $220,000 4.000% WD2 $37,400 $257,400 $33,000 $33,000 x $230,000 4.000% WE0 $33,000 $263,000 $28,400 $28,400 x $235,000 4.000% WF7 $28,400 $263,400 $23,700 $23,700 x $245,000 4.000% WG5 $23,700 $268,700 $18,800 $18,800 x $255,000 4.000% WH3 $18,800 $273,800 $13,700 $13,700 x $265,000 4.000% WJ9 $13,700 $278,700 $8,400 $8,400 x $275,000 4.000% WK6 $8,400 $283,400 $2,900 $2,900 x $290,000 2.000% WL4 $2,900 $292,900 $4,000,000 $1,583,300 $5,583,300 $2,570,000 $674,371 $3,244,371 $2,435,000 Callable Maturities $0 Callable Maturities Paying Agent: Associated Trust Paying Agent: Associated Trust Notes: Notes: $2,570,000 General Obligation Promissory Notes, Series 2025 June 10, 2025 Noncallable $4,075,000 General Obligation Courthouse Improvement Bonds, Series 2024B April 9, 2024 '33-'34 Callable 4/1/32 @ Par 40 Prepared by PMA Securities, LLC S:\Wisconsin Public Finance\Wisconsin Issuers\manitowoc co\existing debt\ex debt manitowoc co.xlsx 07/13/26 Manitowoc County Existing General Obligation Debt Service Payments PAYMENT PERIOD Jan-June 2026 July-Dec 2026 Jan-June 2027 July-Dec 2027 Jan-June 2028 July-Dec 2028 Jan-June 2029 July-Dec 2029 Jan-June 2030 July-Dec 2030 Jan-June 2031 July-Dec 2031 Jan-June 2032 July-Dec 2032 Jan-June 2033 July-Dec 2033 Jan-June 2034 July-Dec 2034 Jan-June 2035 July-Dec 2035 Jan-June 2036 July-Dec 2036 Jan-June 2037 July-Dec 2037 Jan-June 2038 July-Dec 2038 Jan-June 2039 July-Dec 2039 Jan-June 2040 July-Dec 2040 Jan-June 2041 July-Dec 2041 Jan-June 2042 July-Dec 2042 Jan-June 2043 July-Dec 2043 Jan-June 2044 July-Dec 2044 TOTAL TOTAL G.O. DEBT SERVICE ANNUAL TOTALS PRINCIPAL INTEREST TOTAL ANNUAL TOTAL PAYMENT PERIOD $1,530,000 $560,295 $2,090,295 Jan-June 2026 $1,305,000 $493,824 $1,798,824 $3,889,118 July-Dec 2026 $2,015,000 $474,100 $2,489,100 Jan-June 2027 $1,070,000 $436,850 $1,506,850 $3,995,950 July-Dec 2027 $1,970,000 $417,900 $2,387,900 Jan-June 2028 $1,105,000 $376,850 $1,481,850 $3,869,750 July-Dec 2028 $2,045,000 $357,250 $2,402,250 Jan-June 2029 $1,150,000 $320,200 $1,470,200 $3,872,450 July-Dec 2029 $2,130,000 $291,100 $2,421,100 Jan-June 2030 $1,190,000 $261,200 $1,451,200 $3,872,300 July-Dec 2030 $830,000 $242,025 $1,072,025 Jan-June 2031 $1,865,000 $224,425 $2,089,425 $3,161,450 July-Dec 2031 $855,000 $195,075 $1,050,075 Jan-June 2032 $1,265,000 $176,925 $1,441,925 $2,492,000 July-Dec 2032 $890,000 $156,525 $1,046,525 Jan-June 2033 $1,295,000 $137,625 $1,432,625 $2,479,150 July-Dec 2033 $920,000 $116,750 $1,036,750 Jan-June 2034 $1,040,000 $102,100 $1,142,100 $2,178,850 July-Dec 2034 $450,000 $86,125 $536,125 Jan-June 2035 $1,070,000 $75,900 $1,145,900 $1,682,025 July-Dec 2035 $215,000 $59,075 $274,075 Jan-June 2036 $1,105,000 $54,775 $1,159,775 $1,433,850 July-Dec 2036 $220,000 $37,400 $257,400 Jan-June 2037 - $33,000 $33,000 $290,400 July-Dec 2037 $230,000 $33,000 $263,000 Jan-June 2038 - $28,400 $28,400 $291,400 July-Dec 2038 $235,000 $28,400 $263,400 Jan-June 2039 - $23,700 $23,700 $287,100 July-Dec 2039 $245,000 $23,700 $268,700 Jan-June 2040 - $18,800 $18,800 $287,500 July-Dec 2040 $255,000 $18,800 $273,800 Jan-June 2041 - $13,700 $13,700 $287,500 July-Dec 2041 $265,000 $13,700 $278,700 Jan-June 2042 - $8,400 $8,400 $287,100 July-Dec 2042 $275,000 $8,400 $283,400 Jan-June 2043 - $2,900 $2,900 $286,300 July-Dec 2043 $290,000 $2,900 $292,900 Jan-June 2044 - - - $292,900 July-Dec 2044 $29,325,000 $5,912,093 $35,237,093 $35,237,093 41 Prepared by PMA Securities, LLC S:\Wisconsin Public Finance\Wisconsin Issuers\manitowoc co\existing debt\ex debt manitowoc co.xlsx 07/13/26 Manitowoc County Principal Indebtedness Principal Principal Beginning Principal Ending Per-cent Balance (Retired)/Added During Balance of Maximum Year January 1, The Year December 31, Debt 2020 $28,665,000 ($1,039,296) $27,625,704 10.2% June 30, 2020 $29,270,000 ($3,240,000) $26,030,000 8.2% 2021 $26,030,000 ($1,710,000) $24,320,000 7.6% 2022 $24,320,000 ($2,000,000) $22,320,000 7.0% 2023 $22,770,000 $390,000 $23,160,000 6.0% 2024 $23,160,000 $6,180,000 $29,340,000 7.0% 2025 $29,340,000 ($15,000) $29,325,000 6.3% 2026 $29,325,000 ($385,000) $28,940,000 5.8% * 2027 $28,940,000 ($635,000) $28,305,000 2028 $28,305,000 ($3,075,000) $25,230,000 2029 $25,230,000 ($3,195,000) $22,035,000 2030 $22,035,000 ($3,320,000) $18,715,000 2031 $18,715,000 ($2,695,000) $16,020,000 2032 $16,020,000 ($2,120,000) $13,900,000 2033 $13,900,000 ($2,185,000) $11,715,000 2034 $11,715,000 ($1,960,000) $9,755,000 2035 $9,755,000 ($1,520,000) $8,235,000 2036 $8,235,000 ($1,320,000) $6,915,000 2037 $6,915,000 ($220,000) $6,695,000 Long-Term Financial Goal: Keep debt below 10% of the State Maximum * Includes borrowing of $2.450 Million S:\2027 Proposed Budget\Book Proposed\Manitowoc County Principal Indebtedness 10-5-26 10/6/2026, 4:01 PM 42 Manitowoc County, WI HIGHWAY ROADS AND BRIDGES SPECIAL REVENUE FUND Estimated Budget Experience Experience Experience Experience Experience Experience Experience Proposed 2020 2021 2022 2023 2024 2025 2026 2027 REVENUE: Property Taxes 2,379,811 2,710,837 4,213,592 4,442,983 4,228,810 4,235,798 4,087,157 3,734,880 Bridge Aid Prop Taxes 250,587 225,485 338,983 135,933 453,247 30,230 59,413 202,851 Total Property Taxes 2,630,398 2,936,322 4,552,575 4,578,916 4,682,057 4,266,028 4,146,570 3,937,731 Intergovern Grants & Aids State Transportation Aid 1,425,359 1,623,899 1,719,618 1,813,502 1,874,442 1,995,268 2,142,772 2,158,100 State Project Aid 0 0 0 0 0 0 0 0 Other State Aid 0 0 0 0 0 0 0 0 Intergovern Grants & Aids 1,425,359 1,623,899 1,719,618 1,813,502 1,874,442 1,995,268 2,142,772 2,158,100 Total Revenues 4,055,757 4,560,221 6,272,193 6,392,419 6,556,499 6,261,296 6,289,342 6,095,831 EXPENDITURES: Public Works County Road Maintenance 1,950,044 2,172,567 2,000,717 2,594,878 2,420,089 2,067,929 2,613,109 2,137,071 County Road/Brdg Construction 2,368,834 2,335,461 3,072,417 4,284,470 6,790,985 5,606,113 5,366,820 4,882,551 County Winter Snow Removal 721,140 795,457 927,471 840,933 1,073,299 1,479,154 1,250,000 1,273,358 Town Bridge Aid 250,587 225,485 338,983 135,933 453,248 30,230 59,413 202,851 Total Expenditures 5,290,606 5,528,969 6,339,589 7,856,213 10,737,620 9,183,426 9,289,342 8,495,831 S:\2027 Proposed Budget\Book Proposed\Highway Roads and Bridges SRF-V24 43 Manitowoc County PARKS DEPARTMENT - 6 YEAR CAPITAL PROJECTS CAPITAL OUTLAY PLAN Department: Activity Area: Unit Total Is this a REPLACEMENT for an existing item or Item Description / Project Priority Quantity Price Cost NEW item? If NEW, explain why item is needed. 2027: One Ton Pick Up/with dump box H 1.00 $55,000.00 $55,000.00 Replacement. Replaces current 1998 with 184,000 miles West Twin River Boat Launch Pier H 1.00 $60,000.00 $17,500.00 Replacement - applying for a 50/50 match through the DNR plus receiving a Fish & Game $20,000.00 Donation. Hartlaub Lake Boat Launch Pier H 1.00 $35,000.00 $17,500.00 Replacement - we will apply for a 50/50 match through the DNR's RBF Grant Program. Gass Lake Boat Launch Pier H 1.00 $35,000.00 $17,500.00 Replacement - we will apply for a 50/50 match through the DNR's RBF Grant Program. Picnic Tables H 12.00 $16,500.00 $16,200.00 Replaces worn tables. Ash Tree Removal H 1.00 $25,000.00 $25,000.00 Needed due to Emerald Ash Borer Disease. Building Maintenance H 1.00 $10,000.00 $10,000.00 Miscellaneous building repairs. Zero Turn Mower Replacements H 1.00 $7,500.00 $7,500.00 Replacement for existing mower. 2028 Walla Hi Park Playground Equipment H 1.00 $100,000.00 $100,000.00 Replacement. Existing wood set is worn out and over 20 years old. Asphalt Manitowoc River Access H 1.00 $50,000.00 $50,000.00 Replacement. Gravel washes during high water. 3/4 Ton Pick Up Truck H 1.00 $50,000.00 $50,000.00 Replacement Weyer Lake Boat Launch Pier H 1.00 $35,000.00 $17,500.00 Replacement - we will apply for a 50/50 match through the DNR's RBF Grant Program. Picnic Tables H 12.00 $1,350.00 $16,200.00 Replaces worn tables. Ash Tree Removal H 1.00 $15,000.00 $15,000.00 Needed due to Emeral Ash Borer disease. Buildings Maintenance - Misc. H 1.00 $10,000.00 $10,000.00 Miscellaneous building repairs. Zero Turn Mower Replacements H 1.00 $7,500.00 $7,500.00 Replacement for existing mower. 2029: Bathroom Facility Fischer Creek Park South H 1.00 $150,000.00 $150,000.00 Replacement. Existing bathroom worn and 20 + yrs. old. 3/4 Ton Pick Up Truck H 1.00 $50,000.00 $50,000.00 Replacement. Asphalt Tuma Lake Access H 1.00 $50,000.00 $50,000.00 Replacement and requested by the Town of Gibson Picnic Tables H 12.00 $1,350.00 $16,200.00 Replaces worn tables. Ash Tree Removal H 1.00 $15,000.00 $15,000.00 Needed due to Emeral Ash Borer disease. Buildings Maintenance - Misc. H 1.00 $10,000.00 $10,000.00 Miscellaneous building repairs Zero Turn Mower Replacements H 1.00 $7,500.00 $7,500.00 Replacement for existing mower. 2030: Park Shelter Cato Falls West H 1.00 $150,000.00 $150,000.00 New Expanded use of the park and for safety of patrons. 3/4 Ton Pick Up Truck H 1.00 $50,000.00 $50,000.00 Replacement. Long Lake Fishing Pier H 1.00 $30,000.00 $15,000.00 Replacement will apply for a 50/50 DNR Match Picnic Tables H 12.00 $1,350.00 $16,200.00 Replaces worn tables. Ash Tree Removal H 1.00 $15,000.00 $15,000.00 Needed due to Emeral Ash Borer disease. Buildings Maintenance - Misc. H 1.00 $10,000.00 $10,000.00 Miscellaneous building repairs. Zero Turn Mower Replacements H 1.00 $7,500.00 $7,500.00 Replacement for existing mower. 2031: Playground Equip. for Long Lake H 1.00 $75,000.00 $75,000.00 Replacement. Existing set is rusty and worn out. Playground Equip. for Cato Falls West Side H 1.00 $100,00.00 $100,000.00 Replacement. Existing wood set is worn out. Picnic Tables H 12.00 $1,350.00 $16,200.00 Replaces worn tables. Ash Tree Removal H 1.00 $15,000.00 $15,000.00 Needed due to Emeral Ash Borer disease. Buildings Maintenance - Misc. H 1.00 $10,000.00 $10,000.00 Miscellaneous building repairs. Zero Turn Mower Replacements H 1.00 $7,500.00 $7,500.00 Replacement for existing mower. 2032: Spring Lake Boat Launch Pier H 1.00 $35,000.00 $17,500.00 Replacement - we will apply for a 50/50 match through the DNR's RBF Grant Program. Picnic Tables H 12.00 $1,350.00 $16,200.00 Replaces worn tables. Ash Tree Removal H 1.00 $15,000.00 $15,000.00 Needed due to Emeral Ash Borer disease. Buildings Maintenance - Misc. H 1.00 $10,000.00 $10,000.00 Miscellaneous building repairs Zero Turn Mower Replacements H 1.00 $7,500.00 $7,500.00 Replacement for existing mower. Total $1,284,700.00 Parks 52000 S:\2027 Proposed Budget\Book Proposed\6 Year Parks Capital Outlay - 2027 Revised 100626 44 Manitowoc County, Wisconsin Health Insurance Budgeted 2027 2026 2025 2024 2023 2022 2021 2020 2019 Revenues: (A) Dept Charges For Service $4,928,548.36 $4,921,048.12 $5,682,505.94 $5,505,283.18 $5,129,054.66 $4,720,977.00 $4,655,221.92 $4,365,218.39 $4,449,077.68 ERRP Early Ret Reinsur Pgm $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other $0.00 $0.00 $0.00 $0.00 $1,987.85 $0.00 $0.00 $0.00 $0.00 Total Revenues $4,928,548.36 $4,921,048.12 $5,682,505.94 $5,505,283.18 $5,131,042.51 $4,720,977.00 $4,655,221.92 $4,365,218.39 $4,449,077.68 Expenditures: Administration Fees $85,874.26 $31,792.41 $158,670.36 $204,737.95 $14,845.50 $8,111.30 $8,037.18 $108,128.71 $152,670.64 NOVO Incentive Pmts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Incentive Pmts $9,317.50 $15,700.00 $19,275.00 $21,240.00 $18,325.00 $0.00 $0.00 $0.00 $0.00 Health Coaching $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 HSA Employer Contribtns $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 HRA Claim Payments $1,401.33 $0.00 $1,039.31 $92.62 $278.91 $7,858.95 $392.40 $1,401.45 $147.00 HRA Account Fees $1,311.57 $1,125.00 $1,411.38 $1,192.60 $1,293.63 $1,587.90 $1,292.05 $1,295.50 $1,294.50 Claim Payments $4,510,156.49 $3,688,064.93 $5,076,631.12 $5,964,180.90 $5,235,245.83 $5,183,195.31 $4,602,531.87 $3,129,344.07 $3,202,057.92 Stop Loss Insurance Prem $339,935.04 $0.00 $696,873.02 $1,192,623.03 $0.00 $0.00 $27,505.08 $382,261.98 $420,217.17 Miscellaneous $2,238.80 $3,025.92 $2,914.80 $2,436.00 $2,114.70 $2,221.00 $1,968.00 $1,473.86 $1,756.08 Total Fund Expenses $4,950,234.98 $3,739,708.26 $5,956,814.99 $7,386,503.10 $5,272,103.57 $5,202,974.46 $4,641,726.58 $3,623,905.57 $3,778,143.31 Budgeted FTE's 516.86 495.62 448.97 431.21 431.48 423.07 414.13 408.25 406.35 Annual Cost per FTE $9,577.52 $7,545.52 13,267.74 17,129.71 12,218.65 12,298.14 11,208.38 8,876.68 9,297.76 Fund Revenues Over (Under) Expenses ($21,686.62) $1,181,339.86 (274,309.05) (1,881,219.92) (141,061.06) (481,997.46) 13,495.34 741,312.82 670,934.37 (B) Health Insurance EXPENSE DEPTS. $6,972,657.00 $4,502,003.06 $5,192,907.05 $5,042,175.66 $4,684,965.70 $4,300,024.00 $4,212,776.33 $3,941,570.09 $4,012,749.22 Budgeted FTE's 516.86 527.96 518.86 495.62 448.97 431.21 431.48 4,223.07 414.13 Annual Charge per FTE $13,490.42 $8,527.17 $10,008.30 $10,173.47 $10,434.92 $9,972.00 $9,763.55 $933.34 $9,689.59 (A) (B) Dept. Charges for Service includes not only what we charge ourself for our employees, but what we deduct from our employees and also charge our pay-your-own individuals. Health Insurance Expense Depts. is the amount we charge ourself for Health Insurance coverage and is expensed to the various department budgets. S:\2027 Proposed Budget\Book Proposed\Health Insurance History V24 10/6/2026, 12:50 PM 45 46 47 48 49 50 51 Form WI Dept of Revenue County Levy Limit WorksheetSL-202c 2026 Year Report TypeCounty Co-muni Code Account No. Section A: Determination of Payable Allowable Levy Limit 1 payable actual county levy plus personal property aid ( ) 2 Exclude prior year levy for unreimbursed expenses related to an emergency 3 Exclude levy for new general obligation debt authorized after July 1, 2005 4 payable adjusted actual levy (Line 1 minus Lines 2 and 3) 5 6 applied to 2025 actual levy 7Greater of Line 5 or Line 6 9 Increase for terminated TID ( %) plus subtracted TID ( %) applied to 2025 allowable levy limit 11 payable allowable levy (sum of Lines 8, 9, and 10) 8 levy limit before adjustments less personal property aid ( ) 0.00% growth applied to 2025 adjusted actual levy Net new construction ( %) Section B: Adjustment for Previous Year's Unused Levy (sec. 66.0602(3)(f)., Wis. Stats.) 1 Previous year's allowable levy 2 Previous year's actual levy 3 Previous year's unused levy (Line 1 minus Line 2) 4 Previous year's actual levy x 5 Allowable Increase (lesser of Lines 3 or 4) Section C: Adjustment for Prior Years Unused Levy Carryforward (sec. 66.0602(3)(fm), Wis. Stats.) 1 unused percentage unused percentage2 3 unused percentage 4 unused percentage 5 6 Total unused percentage (sum of Lines 1-5) 7 Previous year actual levy due to valuation factor 8 Allowable Increase (Line 6 multiplied by Line 7) % % % % % unused percentage % 10 Total adjustments (from Sec. D, Line Q) 2026 MANITOWOC 36999 0962 2026 2027 2025 2026 2026 $484,553.93 $33,461,083 $0 2025 $1,905,993 2025 2026 $31,555,090 2025 $31,555,090 1.013 2025 $31,874,743 $31,874,743 $484,553.932026 2027 $31,390,189 0.018 0 2025 $5,936 $3,035,444 2026 2027 $34,431,569 $32,976,529 $32,976,529 $0 $32,976,529 0.015 $494,648 $0 2025 0.000 2024 0.000 2023 0.000 2022 0.000 2021 0.399 0.399 $31,555,090 $125,905 SL-202c County Levy Limit Worksheet Wisconsin Department of Revenue Page of 1 2 52 Form WI Dept of Revenue County Levy Limit WorksheetSL-202c 2026 Section D: Adjustments to Allowable Levy Limit A Increase for unused levy from previous year (from Sec. B, Line 5) B Decrease in debt service levy as compared to debt service levy for debt authorized prior to July 1, 2005 C Increase in debt service levy as compared to debt service levy for debt authorized prior to July 1, 2005 D Increase for county's share of refunded or rescinded taxes certified under sec. 74.41(5), Wis. Stats. E Debt service levy for general obligation debt authorized after July 1, 2005. Includes levy for Milwaukee County Pension Obligation Bonds issued under Sec.59.85, Wis. Stats. F Increase in payable levy approved by a referendum G Amount levied in to pay unreimbursed expenses related to an emergency H Increase/decrease in costs associated with an intergovernmental cooperation agreement I Adjustment to payable levy for transfer of services during to other governmental units J Adjustment to payable levy for transfer of services during from other governmental units Adjustment to payable levy for consolidation of services during Lease payment for lease revenue bonds issued before July 1, 2005 M Levy for shortfall of debt service on revenue bond issued under sec. 66.0621, Wis. Stats., or special assessment B bond issued under sec. 66.0713(4), Wis. Stats. N Adjustment to payable levy for the adoption of a new fee or fee increase for covered services partly or wholly funded by levy in 2013 O Total Adjustments (sum of Lines A-P) Increase for unused levy carryforward from prior years (from Sec. C, Line 8) Q Subtractions L K Additions P Increase in levy due to a reduced utility aid payment for a decommissioned or closed plant $0 2027 2026 $0 2027 2026 $0 $0 $2,909,539 2026 2027 $0 2026 $0 $0 $0 2026 2027 2026 $0 2026 2027 2026 $0 2026 2027 2026 $0 $0 $0 2026 2027 $0 $125,905 $0 $3,035,444 SL-202c County Levy Limit Worksheet Wisconsin Department of Revenue Page of 2 2 10/6/2026 12:07 Proposed 2027 Budget Levy EXCERPT OF STATE EQUALIZED COUNTY TAXES Section A FULL COUNTY VALUES & RATIOS PORTION OF STATE SPECIAL CHGS LESS THAN FULL COUNTY APPORTIONMENT COUNTY TAXES Apportionment Sheet Section Letter and Line # -----> A-1 A-2 A-3 A-5 A-6 A-11 (LIST) A-9 A-12 A-14 Line #20 C Line 26-28 Line #34 2027 2027 STATE OTHER SUB-TOTAL PROPERTY ILLEGAL ALL Total County Taxes SPECIAL GRAND TOTAL EQUALIZED EQUALIZED CHARITABLE STATE FOR SECTION COUNTY TAX REAL ESTATE OTHER SUB-TOTAL LINE 20 CHARGES TO ALL TAXES VALUES RATIO AND SPECIAL B LINE 1 LIBRARY AID LISTING TAX CHARGED COUNTY FOR LINE B-2 TOTAL NET TOWNS, CITIES AND Tax - State Printout MUNICIPALITIES W/O TID W/O TID PENAL - APOR CHARGES B-1 BRIDGES BACK TAXES TO BE LEVIED COUNTY TAXES & VILLAGES CHARGES 10,581,592,400 3,103.96 - 3,103.96 1,195,369.00 202,851.50 32,424.78 2,254.42 34,399,144.21 35,832,043.91 35,835,147.87 - 35,835,147.87 Townships: Cato 323,407, 200 3.056% 94.85 - 94.85 71,221.11 14,277.35 1,786.26 68.91 1,051,347.51 1,138,701.14 1,138,795.99 - 1,138,795.99 Centerville 147,953,500 1.398% 43.40 - 43.40 32,582.48 6,531.65 817.17 31.52 480,974.27 520,937.09 520,980.49 - 520,980.49 Cooperstown 223,689,500 2.114% 65.62 - 65.62 49,261.15 9,875.14 1,235.48 47.66 727,180.47 787,599.90 787,665.52 - 787,665.52 Eaton 144,796,000 1.368% 42.47 - 42.47 31,887.13 6,392.26 799.74 30.85 470,709.74 509,819.72 509,862.19 - 509,862.19 Franklin 215,366,200 2.035% 63.17 - 63.17 47,428.18 9,507.70 1,189.51 45.88 700,122.69 758,293.96 758,357.13 - 758,357.13 Gibson 227,547,700 2.150% 66.75 - 66.75 50,110.80 10,045.47 1,256.79 48.48 739,722.88 801,184.42 801,251.17 - 801,251.17 Kossuth 362,849,900 3.429% 106.44 - 106.44 79,907.20 16,018.61 2,004.09 77.31 1,179,569.74 1,277,576.95 1,277,683.39 - 1,277,683.39 Liberty 274,859,800 2.598% 80.63 - 80.63 60,529.93 12,134.14 1,518.10 58.56 893,527.33 967,768.06 967,848.69 - 967,848.69 Manitowoc 183,838,300 1.737% 53.93 - 53.93 40,485.07 8,115.85 1,015.37 39.17 597,630.30 647,285.76 647,339.69 - 647,339.69 Manitowoc Rapids 416,705,000 3.938% 122.23 - 122.23 91,767.23 18,396.13 2,301.54 88.78 1,354,644.46 1,467,198.14 1,467,320.37 - 1,467,320.37 Maple Grove 139,175,900 1.315% 40.83 - 40.83 30,649.47 6,144.15 768.69 29.65 452,439.63 490,031.59 490,072.42 - 490,072.42 Meeme 250,381,500 2.366% 73.45 - 73.45 55,139.29 11,053.51 1,382.90 53.34 813,952.10 881,581.14 881,654.59 - 881,654.59 Mishicot 195,309,900 1.846% 57.29 - 57.29 43,011.36 8,622.28 1,078.73 41.61 634,922.72 687,676.70 687,733.99 - 687,733.99 Newton 456,030,400 4.310% 133.77 - 133.77 100,427.52 20,132.22 2,518.74 97.16 1,482,485.33 1,605,660.97 1,605,794.74 - 1,605,794.74 Rockland 189,717,300 1.793% 55.65 - 55.65 41,779.75 8,375.39 1,047.84 40.42 616,742.02 667,985.42 668,041.07 - 668,041.07 Schleswig 482,492,000 4.560% 141.53 - 141.53 106,254.92 21,300.41 2,664.89 102.80 1,568,507.96 1,698,830.98 1,698,972.51 - 1,698,972.51 Two Creeks 85,851,400 0.811% 25.18 - 25.18 18,906.29 3,790.05 474.17 18.29 279,089.82 302,278.62 302,303.80 - 302,303.80 Two Rivers 274,974,100 2.599% 80.66 - 80.66 60,555.10 12,139.19 1,518.73 58.58 893,898.88 968,170.48 968,251.14 - 968,251.14 Township Total 4,594,945,600 43.424% 1,347.85 - 1,347.85 1,011,903.98 202,851.50 25,378.74 978.97 14,937,467.85 16,178,581.04 16,179,928.89 - 16,179,928.89 Villages: Cleveland 175,329,900 1.657% 51.43 - 51.43 38,611.34 N.A. 968.38 37.35 569,970.77 609,587.84 609,639.27 - 609,639.27 Francis Creek 85,260,000 0.806% 25.01 - 25.01 18,776.05 N.A. 470.91 18.16 277,167.25 296,432.37 296,457.38 - 296,457.38 Kellnersville 24,615,800 0.233% 7.22 - 7.22 5,420.92 N.A. 135.96 5.24 80,022.21 85,584.33 85,591.55 - 85,591.55 Maribel 37,616,300 0.355% 11.03 - 11.03 8,283.90 N.A. 207.76 8.01 122,284.86 130,784.53 130,795.56 - 130,795.56 Mishicot 155,902,900 1.473% 45.73 - 45.73 34,333.11 N.A. 861.08 33.22 506,816.56 542,043.97 542,089.70 - 542,089.70 Reedsville 112,250,800 1.061% 32.93 - 32.93 24,719.99 N.A. 619.98 23.92 364,910.25 390,274.14 390,307.07 - 390,307.07 Saint Nazianz 72,099,100 0.681% 21.15 - 21.15 15,877.74 N.A. 398.22 15.36 234,383.18 250,674.50 250,695.65 - 250,695.65 Valders 98,478,400 0.931% 28.89 - 28.89 21,687.02 N.A. 543.91 20.98 320,138.28 342,390.19 342,419.08 - 342,419.08 Whitelaw 71,541,500 0.676% 20.99 - 20.99 15,754.95 N.A. 395.14 15.24 232,570.52 248,735.85 248,756.84 - 248,756.84 Village Total 833,094,700 7.873% 244.38 - 244.38 183,465.02 N.A. 4,601.34 177.48 2,708,263.88 2,896,507.72 2,896,752.10 - 2,896,752.10 Citie s: Kiel 442,625,100 4.183% 129.84 - 129.84 N.A. N.A. 2,444.70 94.30 1,438,906.74 1,441,445.74 1,441,575.58 - 1,441,575.58 Manitowoc 3,651,123,000 34.504% 1,071.01 * - 1,071.01 N.A. N.A. N.A. 777.88 11,869,244.42 11,870,022.30 11,871,093.31 - 11,871,093.31 Two Rivers 1,059,804,000 10.016% 310.88 - 310.88 N.A. N.A. N.A. 225.79 3,445,261.32 3,445,487.11 3,445,797.99 - 3,445,797.99 City Totals 5,153,552,100 48.703% 1,511.73 - 1,511.73 N.A. N.A. 2,444.70 1,097.97 16,753,412.48 16,756,955.15 16,758,466.88 - 16,758,466.88 County Total 10,581,592,400 100.000% 3,103.96 - 3,103.96 1,195,369.00 202,851.50 32,424.78 2,254.42 34,399,144.21 35,832,043.91 35,835,147.87 - 35,835,147.87 State Forestry Tax Calculated with TID IN. MANITOWOC COUNTY TAX LEVY 2026 FOR 2027 BUDGET 54 Manitowoc County, Wisconsin - Expenditures / Revenues and Tax Levy by Fund Proposed Budget 2026 General Fund Special Revenue Funds General Fund Human Services Highway Recycling Waste Disposal Fund 100 Fund 200 Fund 201 Fund 202 Fund 203 REVENUES Budgeted (24,515,349.97)$ 19,678,296.00$ 2,158,100.00$ 580,193.52$ 1,250,000.00$ EXPENDITURES Budgeted 39,710,673.42$ 31,296,299.91$ 8,495,831.00$ 1,274,866.00$ 1,260,000.00$ Sub-Total 15,195,323.45$ (11,618,003.91)$ (6,337,731.00)$ (694,672.48)$ (10,000.00)$ Fund Balance: Applied or Transfers In -$ -$ 2,400,000.00$ -$ -$ (Retained) or (Transfer Out) -$ -$ -$ -$ -$ Required Tax Levy 15,195,323.34$ (11,618,003.91)$ (3,937,731.00)$ (694,672.48)$ (10,000.00)$ Tax Levy Entered into Computer 15,167,473.06$ 11,618,003.91$ 3,937,731.00$ 694,672.48$ 10,000.00$ Total Levy Distributed as follows: Required Operational Tax Levy (16,390,692.34)$ 11,618,003.91$ 3,734,880.00$ 694,672.48$ 10,000.00$ Required Special Tax Levy * 1,195,369.00$ -$ 202,851.00$ -$ -$ Required Debt Service Tax Levy -$ -$ -$ -$ -$ Total Tax Levy (15,195,323.34)$ 11,618,003.91$ 3,937,731.00$ 694,672.48$ 10,000.00$ Special Revenue Funds Debt Service Capital Projects Aging Services Soil & Water Con. Expo Debt Service Funds 400,402,405 Fund 205 Fund 207 Fund 225 Fund 301 406,407,408,409,410 REVENUES Budgeted 3,318,910.00$ 619,463.00$ 687,812.00$ -$ 251,590.00$ EXPENDITURES Budgeted 3,369,286.00$ 997,876.00$ 872,924.00$ 3,995,950.00$ 140,000.00$ Sub-Total (50,376.00)$ (378,413.00)$ (185,112.00)$ (3,995,950.00)$ 111,590.00$ Fund Balance: Applied or Transfers In 19,726.00$ -$ 185,112.00$ -$ -$ (Retained) or (Transfer Out) -$ -$ -$ -$ -$ Required Tax Levy (30,650.00)$ (378,413.00)$ -$ (3,995,950.00)$ 111,590.00$ Tax Levy Entered into Computer 30,650.00$ 378,413.00$ -$ 3,995,950.00$ (111,590.00)$ Total Levy Distributed as follows: Required Operational Tax Levy 30,650.00$ 378,413.00$ -$ -$ (111,590.00)$ Required Special Tax Levy * -$ -$ -$ -$ -$ Required Debt Service Tax Levy -$ -$ -$ 3,995,950.00$ -$ Total Tax Levy 30,650.00$ 378,413.00$ -$ 3,995,950.00$ (111,590.00)$ Internal Proprietary Funds Service Fund Highway Information Systems Illegal Realestate Grand Total Fund 607 Fund 601 Taxes Charged Back Reported Funds REVENUES Budgeted 3,640,681.00$ 3,693,701.00$ -$ 11,363,396.55$ EXPENDITURES Budgeted 3,640,681.00$ 3,583,558.00$ 2,254.42$ 98,637,945.33$ Sub-Total -$ 110,143.00$ (2,254.42)$ (87,274,548.78)$ Fund Balance: Applied or Transfers In -$ -$ -$ 2,604,838.00$ (Retained) or (Transfer Out) -$ -$ -$ -$ Required Tax Levy -$ (2,254.42)$ (5,360,761.47)$ Tax Levy Entered into Computer -$ -$ 2,254.42$ 35,723,557.87$ Total Levy Distributed as follows: Required Operational Tax Levy -$ -$ 2,254.42$ (33,408.53)$ Required Special Tax Levy * -$ -$ -$ 1,398,220.00$ Required Debt Service Tax Levy -$ -$ -$ 3,995,950.00$ Total Tax Levy -$ -$ 2,254.42$ 5,360,761.47$ Run Printed on 10/6/2026, 1:34 PM 10/6/2026, 1:34 PM - JJ 55 Manitowoc County, Wisconsin 2027 Vs. 2026 Budget Levy Comparison for Budgets Entered Into The System Represents new item(s) since last update or Areas to Revisit Adopted 2025 Levy for Adopted 2026 Levy for Proposed 2026 Levy for 2027 VS 2026 2026 Budget 2027 Budget * 2027 Budget Variance Notes: Aging Resources - ADRC $30,650.00 $30,650.00 $30,650.00 $0.00 √ Airport $297,724.00 $289,312.00 $286,204.00 ($3,108.00) √ Child Support $221,640.00 $297,032.00 $281,586.00 ($15,446.00) √ Decrease due to more intergovernmental funding Clerk of Court $790,968.00 $857,290.00 $670,782.00 ($186,508.00) √ Decrease due to more intergovernmental funding Comptroller (Includes General Insurance) $963,104.00 $1,068,101.00 $1,091,239.00 $23,138.00 √ Increase due to increased salaries/wages, health insurance, and IT costs Coroner $334,134.00 $348,624.00 $393,890.00 $45,266.00 √ Increase due to two casual employees now being eligible for benefits Corporation Counsel $536,565.00 $527,689.00 $555,954.00 $28,265.00 √ Increase due to increased salaries/wages, health insurance, and IT costs County Board $170,843.00 $171,210.00 $180,099.00 $8,889.00 √ Increase due to IT costs County Clerk $475,967.00 $462,183.00 $473,097.00 $10,914.00 √ Increase due to increased salaries/wages, health insurance, and IT costs District Attorney $534,452.00 $562,283.00 $602,743.00 $40,460.00 √ Increase due to moving extra hire costs from Sheriff's Office Emergency Management $85,263.00 $90,227.00 $103,661.00 $13,434.00 √ Increase due to increased salaries/wages, health insurance, and IT costs Executive $156,593.00 $159,037.00 $167,267.00 $8,230.00 √ Increase due to IT costs and other operational expenses. Salary decreased. Family Court Commissioner $88,339.00 $85,199.00 $90,356.00 $5,157.00 √ Health Department $1,078,440.00 $1,221,102.00 $1,291,140.00 $70,038.00 √ Increase due to increased salaries/wages, health insurance, and IT costs Highway Department $4,235,798.00 $4,087,157.00 $3,734,880.00 ($352,277.00) √ Decrease due to eliminated project and new "Local Collaboration Revenue" Highway Bridge Aid Petitions $30,230.00 $59,413.00 $202,851.00 $143,438.00 √ Increase due to additional projects Human Services Department $10,407,052.00 $11,091,769.09 $11,618,004.00 $526,234.91 Increase due to loss of one time funding and high cost placements. 11 positions eliminated. Information Systems (D) ($209,151.00) ($236,149.00) ($110,143.00) $126,006.00 √ Increase due to new Network Engineer positon Joint Dispatch Center $2,151,557.00 $2,332,019.00 $2,393,491.00 $61,472.00 √ Increase due to increased salaries/wages, health insurance, and IT costs Communications Activity $1,186,026.00 $1,260,226.00 $1,280,270.00 $20,044.00 √ Personnel $418,238.00 $374,171.00 $460,379.00 $86,208.00 √ Increase due to new Communications Coordinatior position Planning & Zoning $747,534.00 $812,452.00 $812,886.00 $434.00 √ Increase offset by increase in permit fees Parks $533,858.00 $287,881.00 $318,499.00 $30,618.00 √ Mutliple projects cut totaling $275K Public Works $3,247,165.00 $3,214,782.00 $3,680,088.00 $465,306.00 √ Increase due to UPS project carried over from 2025 Register in Probate $303,367.00 $303,075.00 $344,893.00 $41,818.00 √ Increase due to contracted services Register of Deeds ($119,957.00) ($164,841.00) ($255,595.00) ($90,754.00) √ Decrease due to more revenue from fees Sheriff's Department $14,184,493.00 $14,955,312.00 $15,449,759.00 $494,447.00 √ Increase due to increased salaries/wages, health insurance, IT costs, food, and medical Soil & Water $415,733.00 $412,851.00 $378,413.00 ($34,438.00) √ Decrease due to more intergovernmental funding and increased fee projection Treasurer ($884,045.00) ($705,431.00) ($760,920.00) ($55,489.00) √ Decrease due to more interest earned on taxes and investments UW-Extension $286,204.00 $287,799.00 $286,971.00 ($828.00) √ Veterans $302,236.00 $302,558.00 $332,200.00 $29,642.00 √ Increase due to increased salaries/wages, health insurance, and IT costs Non-Department ($15,132,675.21) ($16,272,467.37) ($16,368,188.55) ($95,721.18) √ Sales Tax SRF $0.00 ($8,150,000.00) ($8,630,682.00) ($480,682.00) √ Increase due to projected sales tax revenue. Library $1,039,703.00 $1,100,880.00 $1,195,369.00 $94,489.00 √ Increase due to more usage by patrons. We do not control this cost. Debt Service Fund $3,403,006.00 $3,666,369.00 $3,995,950.00 $329,581.00 √ Increase due to 2026 borrowing Expo ($4,472.00) ($0.72) ($42,268.00) ($42,267.28) √ Zero Levy Recycling $589,986.00 $690,271.52 $692,958.00 $2,686.48 √ Solid Waste Disposal $10,000.00 $10,000.00 $10,000.00 $0.00 √ Solid Waste Disposal GF $87,155.00 $94,141.20 $81,518.00 ($12,623.20) √ Board of Adj $22,831.00 $5,176.00 ($6,449.00) ($11,625.00) √ Decrese in legal fees. Transferred to Corporation Counsel. Capital Project Funds/ARPA $0.00 $0.00 ($111,590.00) ($111,590.00) Illegal Real Estate Tax Chg. Bk. $5,330.24 $6,184.38 $2,254.42 ($3,929.96) √ Total All Levies $33,021,884.03 $34,145,537.10 $35,835,147.87 $1,689,610.77 Total All Levies Completed & in Computer S:\2027 Proposed Budget\Book Proposed\2027 By Department Comparison -Total Expenses Revenues and Tax Levy 2027 Budget prep -Levy Budgets IN 10/6/2026, 12:35 PM - THR 56 57 THIS PAGE INTENTIONALLY LEFT BLANK Budget - Departmental Presentation Index Department / Activity Fund Type Responsible Director Page A- Aging Services (ADRC) Special Revenue Wendy Hutterer 1 Airport - Non-FBO General Greg Grotegut 2 Airport FBO General Greg Grotegut 3 Child Support General Kristine Damman 4 Clerk of Courts General Angela Linderud 5 Finance Department General Vacant 6 Coroner General Curt Green * 7 Corporation Counsel General Peter Conrad 8 County Board General Matthew Phipps (Chair) * 9 County Clerk General Jessica Backus * 10 District Attorney General Jacalyn LaBre * 11 Emergency Management General Rhonda Green 12 Executive General Tyler Martell * 13 Family Court General Luke LeFevre 14 Health Department General Korina Aghmar 15 Highway Department (County Work) Special Revenue Greg Grotegut 16 Highway Department (State / Local Work) Enterprise Greg Grotegut 17 Human Services Special Revenue Lori Fure 18 Information Systems Internal Service Luke Kalista 19 Joint Dispatch General Rhonda Green 20 Communications Equipment Activity General Craig Breit 21 Personnel General Chris Eisenschink 22 Planning & Zoning General Tim Ryan 23 Parks General Tim Ryan 24 Public Works General Craig Breit 25 Register in Probate General Jewel Scharenbroch 26 Register of Deeds General Kristi Tuesburg * 27 Sheriff General Dan Hartwig * 28 Soil & Water Special Revenue Dave Wetenkamp 29 Treasurer General Melissa Mcculley * 30 UW Extension General Jayna Hintz 31 Veterans Service General Todd Brehmer 32 Library Grant General Vacant 33 Expo Special Revenue Craig Breit 34 Recycling Center Special Revenue Craig Breit 35 Solid Waste Disposal Special Revenue Craig Breit 36 Solid Waste Disposal Administration General Craig Breit 37 Board of Adjustment General Tim Ryan 38 Non-Department General Vacant 39 Debt Service Fund Debt Service Vacant 40 Capital Projects Fund Capital Projects Craig Breit 41 * = Elected Official Manitowoc County is required to present and adopt an annual budget pursuant to Wisconsin State Statute 65.90. The format for the budget that is prescribed is a budget by fund with information within the fund to be presented by major category. While this method is also endorsed by the Government Finance Officers Association (GFOA), it is a format the average citizen finds hard to understand. This section presents the County's Fund budget more in line by operating Department. Presenting it in this manner not only allows us to show additional information, but in a way that will be more comprehendable to the general public. Manitowoc County, Wisconsin Department: Aging Services ADRC Fund: Aging Services Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $30,650 $30,650 $30,650 $30,650 $30,650 Intergovernmental Grants/Aid $1,997,817 $2,114,887 $681,654 $1,923,873 $1,946,361 Public Charges for Service $963,703 $797,989 $263,191 $798,738 $821,593 Intergovern Charges for Srvc $102,083 $100,950 $100,433 $100,433 $93,878 Other $388,208 $433,230 $165,004 $364,509 $457,078 Total Revenues $3,482,461 $3,477,706 $1,240,931 $3,218,203 $3,349,560 Expenses: Personal Services $2,067,422 $2,111,294 $1,023,359 $2,054,629 $2,188,797 Contracted Services $1,042,383 $1,177,251 $534,982 $1,006,437 $1,041,607 Operation & Maintenance $146,632 $90,182 $69,849 $125,461 $115,571 Fixed $29,453 $22,410 $30,682 $31,683 $23,311 Outlay $111,351 $33,948 $0 $0 $0 Total Expenses $3,397,241 $3,435,085 $1,658,872 $3,218,210 $3,369,286 Other Sources & (Uses) Transfer From Transportation Fund Balance $0 $0 $0 $0 $19,726 Transfer From Fund Balance $0 $0 $0 $0 $0 CTHS HVAC & Window CPF $0 $0 $0 $0 $0 Total Other Sources & (Uses) $0 $0 $0 $0 $19,726 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $85,221 $42,621 ($417,941) ($7) $0 Authorized Full Time Equivalent Positions 25.56 25.56 25.66 Budget Expenditures by Program / Activity Health & Human Services: Aging Services Management $38,171 $79,446 $18,162 $44,247 $41,063 Congregate Meals (IIIC1) $245,068 $233,891 $133,437 $233,297 $246,654 Chronic Disease Self Mgt CDSM $3 $0 $0 $0 $0 Home Delivered Meals (C2) $545,616 $665,592 $260,462 $520,071 $571,730 Elder Abuse Grant $80 $0 $0 $0 $0 Contracted Srvs (IIIB) $62,985 $76,622 $35,201 $69,645 $82,144 Aging & Disab Resource Cntr $1,373,468 $1,272,325 $674,342 $1,311,848 $1,368,969 ADRC Disab Benefit Spec $200,289 $210,401 $91,531 $183,357 $201,821 ADRC Prevention Grant $13,106 $9,728 $1,611 $7,771 $9,771 ADRC Dementia Care Spec Pilot $104,753 $124,540 $46,176 $91,635 $99,707 Alzheimers Care Giver Prgm $51,383 $52,871 $25,278 $53,135 $53,135 Family Care Giver Program $157,701 $93,581 $46,538 $108,109 $114,495 Specialized Transportation $301,964 $279,783 $166,868 $289,113 $276,396 Transp-New Freedom Grant $60,786 $85,893 $39,506 $67,770 $80,000 Benefits Advocacy $199,553 $206,930 $98,819 $196,327 $174,248 SHIP/SPAP/MMA St Health Ins $0 $0 $0 $0 $0 Information & Assistance $42,314 $43,482 $20,943 $41,885 $49,153 Total $3,397,241 $3,435,085 $1,658,872 $3,218,210 $3,369,286 A - 1 10/6/2026, 1:54 PM 58 Manitowoc County, Wisconsin Department: Airport - Non-FBO Functions Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $0 $0 $0 $0 $0 Other $103,981 $115,503 $38,000 $124,652 $116,103 Total Revenues $103,981 $115,503 $38,000 $124,652 $116,103 Expenses: Personal Services $131,219 $136,942 $36,014 $104,323 $110,141 Contracted Services $44,796 $51,829 $29,755 $49,641 $53,213 Operation & Maintenance $78,599 $92,950 $36,048 $67,175 $85,495 Fixed $25,029 $24,271 $33,092 $33,322 $29,904 Outlay $53,233 $33,733 $9,780 $31,518 $32,134 Total Expenses $332,876 $339,725 $144,690 $285,979 $310,887 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($228,895) ($224,222) ($106,690) ($161,327) ($194,784) Property Taxes of this amount support this activity within the General Fund $224,222 $194,784 Authorized Full Time Equivalent Positions Included within the Highway Department FTE report. Budget Expenditures by Program / Activity Public Works: Airport $332,876 $339,725 $144,690 $285,979 $310,887 A - 2 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Airport - FBO Functions Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $0 $0 $0 $0 $0 Other $69,979 $74,000 $28,445 $65,600 $57,000 Total Revenues $69,979 $74,000 $28,445 $65,600 $57,000 Expenses: Personal Services $93,597 $118,592 $57,764 $117,053 $127,514 Contracted Services $11,417 $12,548 $5,612 $12,836 $13,206 Operation & Maintenance $8,492 $7,950 $3,950 $7,275 $7,700 Fixed $0 $0 $0 $0 $0 Other $0 $0 $0 $0 $0 Outlay $0 $0 $0 $0 $0 Debt Service $0 $0 $0 $0 $0 Total Expenses $113,507 $139,090 $67,326 $137,164 $148,420 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($43,527) ($65,090) ($38,881) ($71,564) ($91,420) Property Taxes of this amount support this activity within the General Fund $65,090 $91,420 Authorized Full Time Equivalent Positions Included within the Highway Department FTE report. Budget Expenditures by Program / Activity Public Works: Airport $113,507 $139,090 $67,326 $137,164 $148,420A - 3 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Child Support Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $1,061,666 $955,702 $320,421 $895,075 $990,525 Public Charges for Service $21,825 $20,000 $12,903 $20,000 $21,000 Total Revenues $1,083,492 $975,702 $333,324 $915,075 $1,011,525 Expenses: Personal Services $747,114 $841,748 $379,652 $842,755 $878,650 Contracted Services $269,380 $342,345 $143,432 $314,806 $335,593 Operation & Maintenance $29,404 $60,400 $10,509 $55,850 $68,850 Fixed $7,066 $9,300 $7,166 $9,300 $6,818 Outlay $31 $2,700 $8 $2,150 $3,200 Total Expenses $1,052,996 $1,256,493 $540,768 $1,224,861 $1,293,111 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $30,495 ($280,791) ($207,444) ($309,786) ($281,586) Property Taxes of this amount support this activity within the General Fund $280,791 $281,586 Authorized Full Time Equivalent Positions 9.00 9.00 * 9.00 * Corporation Counsel's Office dedicates 1 attorney to this program which is accounted for in their FTE report. Funds for the position however are included in this budget. Budget Expenditures by Program / Activity Health & Human Services: Child Support $273,482 $332,013 $144,963 $328,345 $338,117 Child Support-(Dedicated) $725,428 $852,074 $359,100 $821,333 $880,442 Child Support-(Mixed) $54,086 $72,006 $36,704 $75,183 $74,552 Total $1,052,996 $1,256,493 $540,768 $1,224,861 $1,293,111 A - 4 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Clerk of Courts Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $452,322 $378,750 $221,869 $378,750 $526,257 Fines/Forfeits/Penalties $276,342 $270,000 $133,019 $270,000 $275,000 Public Charges for Service $329,619 $330,000 $182,519 $330,000 $350,000 Intergovern Charges for Srvc $19,893 $8,000 $12,318 $24,218 $25,405 Other $0 $0 $0 $0 $0 Total Revenues $1,078,176 $986,750 $549,725 $1,002,968 $1,176,662 Expenses: Personal Services $1,261,352 $1,332,652 $630,118 $1,341,829 $1,320,562 Contracted Services $314,586 $358,007 $175,708 $370,958 $374,382 Operation & Maintenance $102,436 $154,300 $15,816 $153,864 $152,500 Outlay $2,136,916 $0 $0 $0 $0 Total Expenses $3,815,290 $1,844,959 $821,643 $1,866,651 $1,847,444 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($2,737,114) ($858,209) ($271,918) ($863,683) ($670,782) Property Taxes of this amount support this activity within the General Fund $858,209 $670,782 Authorized Full Time Equivalent Positions 20.00 * 20.00 20.00 * One Judicial Assistant position was moved from the Family court budget where it is funded to the Clerk of Courts table of organization for 2015. Reclassed a .8 FTE Records Clerk position to 1.0 FTE County Clerks position. Budget Expenditures by Program / Activity General Government - Judicial: Circuit Court Costs $3,815,290 $1,844,959 $821,643 $1,866,651 $1,847,444 A - 5 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Comptroller Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: ERROR Intergovern Charges for Srvc $0 $0 $0 $0 $0 Other $1,465 $500 $6,296 $327 $500 Total Revenues $1,465 $500 $6,296 $327 $500 Expenses: Personal Services $421,063 $420,253 $212,516 $425,032 $479,231 Contracted Services $370,844 $467,794 $300,148 $439,949 $427,320 Operation & Maintenance $14,383 $26,350 $7,159 $10,916 $12,500 Fixed $145,267 $144,932 $166,056 $166,056 $172,688 Outlay $0 $0 $0 $0 $0 Total Expenses $1,330,123 $1,059,329 $685,878 $1,041,953 $1,091,739 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($1,328,658) ($1,058,829) ($679,582) ($1,041,626) ($1,091,239) Property Taxes of this amount support this activity within the General Fund $1,058,829 $1,091,239 Authorized Full Time Equivalent Positions 4.00 4.00 4.00 Budget Expenditures by Program / Activity General Government - Financial Administration: Comptroller $806,290 $914,397 $519,823 $875,897 $919,051 Insurances - General Fund $145,267 144,932 166,056 166,056 172,688 Total $951,557 $1,059,329 $685,878 $1,041,953 $1,091,739A - 6 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Coroner Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Public Charges for Service $77,070 $74,000 $22,768 $70,000 $70,000 Other $0 $0 $0 $0 $0 Total Revenues $77,070 $74,000 $22,768 $70,000 $70,000 Expenses: Personal Services $308,388 $262,587 $151,685 $304,846 $317,828 Contracted Services $112,282 125,227 66,972 133,400 126,560 Operation & Maintenance $15,827 25,210 7,286 18,850 18,850 Fixed $1,148 1,044 1,436 1,800 652 Outlay $4,859 0 0 0 0 Total Expenses $442,503 $414,068 $227,379 $458,896 $463,890 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($365,434) ($340,068) ($204,611) ($388,896) ($393,890) Property Taxes of this amount support this activity within the General Fund $340,068 $393,890 Authorized Full Time Equivalent Positions 1.00 1.00 2.20 Budget Expenditures by Program / Activity General Government - Judicial: Coroner $442,503 $414,068 $227,379 $458,896 $463,890 A - 7 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Corporation Counsel Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Public Charges for Service $0 $0 $0 $0 $0 Intergovern Charges for Srvc $0 $0 $0 $0 $0 Other $0 $0 $0 $0 $0 Total Revenues $0 $0 $0 $0 $0 Expenses: Personal Services $440,045 $455,154 $218,350 $436,700 $491,616 Contracted Services $38,903 $52,528 $26,874 $47,560 $53,338 Operation & Maintenance $8,689 $11,000 $4,516 $9,300 $11,000 Total Expenses $487,636 $518,682 $249,740 $493,560 $555,954 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($487,636) ($518,682) ($249,740) ($493,560) ($555,954) Property Taxes of this amount support this activity within the General Fund $518,682 $555,954 Authorized Full Time Equivalent Positions 5.00 5.00 5.00 One attorney's position is funded in the Child Support budget. Budget Expenditures by Program / Activity General Government - Legal: Corporation Counsel $487,636 $518,682 $249,740 $493,560 $555,954 A - 8 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: County Board Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Other $0 $0 $0 $0 $0 Total Revenues $0 $0 $0 $0 $0 Expenses: Personal Services $90,344 $90,187 $47,941 $95,881 $90,564 Contracted Services $48,642 48,227 31,923 63,847 60,072 Operation & Maintenance $23,160 32,419 16,185 20,587 29,463 Total Expenses $162,146 $170,833 $96,049 $180,315 $180,099 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($162,146) ($170,833) ($96,049) ($180,315) ($180,099) Property Taxes of this amount support this activity within the General Fund $170,833 $180,099 Elected County Board of Supervisors 25.00 25.00 25.00 Budget Expenditures by Program / Activity General Government - Legislative: County Board $162,146 $170,833 $96,049 $180,315 $180,099 A - 9 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: County Clerk Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Licenses and Permits $46,315 $28,500 $20,211 $30,500 $35,500 Public Charges for Service $130 $0 $2 $0 $0 Intergovern Charges for Srvc $544 $0 $0 $0 $0 Other $0 $0 $0 $0 $0 Total Revenues $46,989 $28,500 $20,214 $30,500 $35,500 Expenses: Personal Services $237,753 $224,893 $116,880 $231,501 $255,547 Contracted Services $55,765 $97,014 $40,984 $88,057 $96,595 Operation & Maintenance $137,970 $157,250 $29,618 $136,605 $151,455 Fixed $4,705 $6,000 $2,352 $4,705 $5,000 Outlay $0 $0 $0 $0 $0 Total Expenses $436,193 $485,157 $189,834 $460,868 $508,597 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($389,203) ($456,657) ($169,621) ($430,368) ($473,097) Property Taxes of this amount support this activity within the General Fund $456,657 $473,097 Authorized Full Time Equivalent Positions 3.00 3.00 3.00 Budget Expenditures by Program / Activity General Government - General Administration: County Clerk $281,008 $267,212 $143,222 $273,295 $302,420 Central Mailing - Clerk $83,153 $80,250 $9,083 $79,455 $88,750 Central Duplicating - Clerk $18,847 $22,500 $8,310 $20,000 $20,000 Elections - Clerk $53,184 $115,195 $29,219 $88,118 $97,427 Elections - SVRS $0 $0 $0 $0 $0 Total $436,193 $485,157 $189,834 $460,868 $508,597 A - 10 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: District Attorney Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $52,160 $43,000 $29,163 $43,000 $43,000 Public Charges for Service $400 $300 $142 $300 $300 Total Revenues $52,561 $43,300 $29,304 $43,300 $43,300 Expenses: Personal Services $448,668 $460,342 $220,421 $460,258 $484,463 Contracted Services $70,921 $87,235 $29,555 $84,535 $114,730 Operation & Maintenance $38,439 $48,650 $20,928 $48,750 $46,850 Outlay $0 $0 $0 $0 $0 Total Expenses $558,028 $596,227 $270,904 $593,543 $646,043 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($505,467) ($552,927) ($241,600) ($550,243) ($602,743) Property Taxes of this amount support this activity within the General Fund $552,927 $602,743 Authorized Full Time Equivalent Positions 6.00 6.00 6.00 Budget Expenditures by Program / Activity General Government - Legal: District Attorney $558,028 $596,227 $270,904 $593,543 $646,043 A - 11 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Emergency Management Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $72,653 $103,166 ($48,912) $103,166 $81,885 Public Charges for Service $254,153 $246,750 $65,444 $257,965 $254,152 Other $0 $0 $30 $30 $0 Total Revenues $326,805 $349,916 $16,562 $361,161 $336,037 Expenses: Personal Services $194,422 $206,073 $101,447 $202,892 $218,898 Contracted Services $118,850 $107,625 $68,342 $148,383 $99,470 Operation & Maintenance $92,299 $120,469 $42,460 $84,749 $119,449 Fixed $2,700 $1,742 $3,262 $613 $1,881 Outlay $6,743 $0 $0 $0 $0 Total Expenses $415,015 $435,909 $215,511 $436,637 $439,698 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($88,209) ($85,993) ($198,949) ($75,476) ($103,661) Property Taxes of this amount support this activity within the General Fund $85,993 $103,661 Authorized Full Time Equivalent Positions 1.75 2.00 2.00 Budget Expenditures by Program / Activity Public Safety - Emergency Government: Emergency Management $208,659 $207,040 $122,011 $244,020 $206,959 Emerg Mgmt - Nuclear Prepa $177,580 $214,978 $90,464 $180,312 $218,103 Emerg Mgmt - SARA & LEPC $0 $0 $0 $0 $0 Emerg Mgmt - EPCRA / LEPC $11,447 $12,700 $216 $12,133 $13,368 Emerg Mgmt - HAZMAT $17,329 $1,191 $2,821 $172 $1,268 Emerg Mgmt - Home Land Secu $0 $0 $0 $0 $0 Total $415,015 $435,909 $215,511 $436,637 $439,698 A - 12 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Executive Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Other $0 $0 $0 $0 $0 Total Revenues $0 $0 $0 $0 $0 Expenses: Personal Services $133,541 $133,687 $62,979 $125,959 $136,125 Contracted Services $23,187 $25,810 $13,262 $26,119 $28,892 Operation & Maintenance $0 $0 $75 $0 $2,250 Total Expenses $156,728 $159,497 $76,316 $152,078 $167,267 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($156,728) ($159,497) ($76,316) ($152,078) ($167,267) Property Taxes of this amount support this activity within the General Fund $159,497 $167,267 Authorized Full Time Equivalent Positions 1.00 1.00 1.00 Budget Expenditures by Program / Activity General Government - Administration: Executive $156,728 $159,497 $76,316 $152,078 $167,267 A - 13 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Family Court Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Public Charges for Service $14,435 $12,370 $7,225 $14,450 $14,450 Intergovern Charges for Srvc $195,946 $211,211 $93,314 $186,628 $198,775 Other $0 $0 $0 $0 $0 Total Revenues $210,381 $223,581 $100,539 $201,078 $213,225 Expenses: Personal Services $220,332 $223,330 $109,839 $219,678 $218,960 Contracted Services $70,026 $76,160 $35,434 $77,843 $80,321 Operation & Maintenance $2,446 $4,650 $2,058 $3,291 $4,300 Total Expenses $292,804 $304,140 $147,331 $300,812 $303,581 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($82,423) ($80,559) ($46,792) ($99,734) ($90,356) Property Taxes of this amount support this activity within the General Fund $80,559 $90,356 Authorized Full Time Equivalent Positions 1.00 * 1.00 1.00 * 1 Position was moved in the table of organization to the Clerk of Courts Office, but is fully funded in this activity. Budget Expenditures by Program / Activity General Government - Judicial: Family Court Commissioner $292,804 $304,140 $147,331 $300,812 $303,581 A - 14 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Health Department Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $684,246 $582,639 $185,734 $654,415 $538,738 Public Charges for Service $286,971 $272,170 $289,466 $293,850 $300,400 Intergovern Charges for Srvc ($82) $500 ($124) $124 $0 Other $1,010 $0 $0 $0 $0 Total Revenues $972,146 $855,309 $475,076 $948,389 $839,138 Expenses: Personal Services $1,671,767 $1,807,038 $821,840 $1,634,083 $1,899,767 Contracted Services $109,335 $117,855 $80,154 $150,931 $147,693 Operation & Maintenance $75,150 $99,338 $62,572 $143,570 $70,613 Fixed $15,977 $15,977 $15,403 $15,403 $12,205 Outlay $0 $0 $0 $0 $0 Total Expenses $1,872,230 $2,040,208 $979,968 $1,943,987 $2,130,278 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($900,084) ($1,184,899) ($504,892) ($995,598) ($1,291,140) Property Taxes of this amount support this activity within the General Fund $1,184,899 $1,291,140 Authorized Full Time Equivalent Positions 20.30 20.30 19.30 Budget Expenditures by Program / Activity Health & Human Services - Public Health PHS - Cancer Control (WWCCP) $0 $0 $0 $0 $0 PHS - Communicable Dis Prev $5,641 $6,010 $5,903 $6,010 $6,050 PHS - Covid-19 Pandemic $0 $0 $0 $0 $0 PHS - Prevention Block Grant $3,985 $8,316 $8,444 $8,960 $8,960 PHS - GPR Lead $15,367 $13,844 $12,647 $13,913 $13,654 ARPA 3/3/21 - 12/31/24 $3,204 $0 $5,116 $5,365 $0 PHI $160,589 $52,390 $34,551 $47,010 $29,185 PHS - Healthy Start $25,477 $28,013 $15,406 $28,599 $18,839 PHS - IAP Immunization Grant $12,537 $8,088 $11,348 $18,555 $9,692 PHS - Vaccination Suppl #4 $11,081 $0 $0 $0 $0 PHEP DWD Supplment $108 $0 $0 $0 $0 PHS - Bioter/PHEP $81,740 $44,882 $30,520 $63,999 $64,669 PHS - Mercury Reduction $0 $0 $0 $0 $0 PHS - WIC Program Admin $49,040 $40,844 $26,513 $93,771 $78,394 PHS - WIC Nutrition $104,711 $114,642 $56,601 $106,825 $111,020 PHS - WIC Breast Feeding $37,127 $42,970 $23,184 $46,369 $38,213 PHS - WIC Client Services $138,464 $143,628 $72,363 $144,724 $151,969 PHS - Adminstrative Support $173,095 $261,527 $120,498 $242,634 $218,506 PHS - Environmental Health $348,532 $364,680 $168,111 $356,406 $390,659 PHS - General Public Health $701,531 $910,374 $388,765 $760,847 $990,468 Total $1,872,230 $2,040,208 $979,968 $1,943,987 $2,130,278 A - 15 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Highway Department Fund: Highway Department Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $4,235,798 $4,087,157 $4,087,157 $4,087,157 $3,734,880 Bridge Aid Prop Taxes $30,230 $59,413 $59,413 $59,413 $202,851 Intergovernmental Grants/Aid $1,995,268 $2,184,663 $535,693 $2,142,772 $2,158,100 Other $318 $0 $0 $0 $0 Total Revenues $6,261,614 $6,331,233 $4,682,263 $6,289,342 $6,095,831 Expenses: Personal Services $0 $0 $0 $0 $0 Contracted Services $520,503 $529,585 $183,061 $527,214 $486,606 Operation & Maintenance $8,662,923 $8,801,648 $3,026,217 $8,762,128 $8,009,225 Outlay $0 $0 $0 $0 $0 Total Expenses $9,183,426 $9,331,233 $3,209,278 $9,289,342 $8,495,831 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 General Fund $0 $0 $0 $0 $0 Sales of Note OR BONDS $2,570,000 $3,000,000 $0 $3,000,000 $2,400,000 Sales of Note OR BONDS ($749,189) $0 ($469,717) $0 $0 Total Other Sources & (Uses) $1,820,811 $3,000,000 ($469,717) $3,000,000 $2,400,000 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($1,101,001) $0 $1,003,268 $0 $0 Authorized Full Time Equivalent Positions Highway FTE accounted for in Highway Department Enterprise Fund Budget Expenditures by Program / Activity Public Works: Hwy Admin SRF (GRANTS) $0 $0 $0 $0 $0 County Road Maintenance $2,067,929 $2,655,000 $1,229,891 $2,613,109 $2,137,071 County Road/Brdg Construction $5,606,113 $5,366,820 $1,188,764 $5,366,820 $4,882,551 County Winter Snow Removal $1,479,154 $1,250,000 $731,210 $1,250,000 $1,273,358 Town Bridge Aid $30,230 $59,413 $59,413 $59,413 $202,851 Total $9,183,426 $9,331,233 $3,209,278 $9,289,342 $8,495,831 A - 16 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Highway Department Fund: Highway Department Enterprise Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $0 $0 $0 $0 $0 Public Charges for Service $49,015 $64,000 $27,336 $44,000 $52,600 Intergovern Charges for Srvc $3,198,789 $3,322,059 $1,389,133 $2,913,585 $3,329,135 Other $287,729 $263,467 $140,856 $289,169 $258,946 Total Revenues $3,535,533 $3,649,526 $1,557,325 $3,246,754 $3,640,681 Expenses: Personal Services $7,597,284 $4,900,666 $3,591,687 $4,799,355 $5,082,800 Contracted Services $814,940 $653,216 $943,053 $1,783,716 $1,429,234 Operation & Maintenance $20,019,373 $10,525,586 $7,546,302 $10,150,369 $8,952,097 Fixed $1,195,836 $1,173,293 $445,121 $949,813 $919,174 County Charges Reimbursed - (WORK PERFORMED FOR THE HIGHWAY SPECIAL REVENUE FUND) ($9,153,196) ($9,271,820) ($3,149,865) ($9,229,929) ($8,292,980) Shop/Tool/Fuel Handling/Machinery/Bldg. & Grnds/ etal. Cost Pool Revenues ($16,333,636) ($4,439,369) ($6,613,694) ($5,235,892) ($4,449,644) Pension $98,844 $0 $0 $0 $0 Outlay $0 $0 $0 $0 $0 Debt Service $0 $0 $0 $0 $0 Total Expenses $4,239,445 $3,541,572 $2,762,604 $3,217,432 $3,640,681 Other Sources & (Uses) Transfer From Fund Balance $749,189 $0 $0 ($9,254) $0 Total Other Sources & (Uses) $749,189 $0 $0 ($9,254) $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $45,277 $107,954 ($1,205,279) $20,068 $0 Authorized Full Time Equivalent Positions 53.00 53.00 55.00 Budget Expenditures by Program / Activity Public Works: Administration-Hwy C/P $552,686 $653,404 $284,837 $653,482 $674,037 Shingle Recycling C/P $0 $0 $0 $0 $0 Patrol Supervision $262,299 $285,157 $142,954 $276,106 $276,105 Cost Pool Expenses $5,232,913 $4,486,556 $2,898,142 $5,112,673 $4,217,741 Paving - Bid Jobs $203,356 $155,921 $61,784 $104,200 $157,600 County-Road Maintenance $1,946,745 $2,483,955 $1,240,856 $2,465,197 $2,016,105 County-Road Construction $5,288,786 $5,044,955 $1,160,046 $5,063,038 $4,606,181 County-Winter Snow Removal $1,392,727 $1,172,523 $689,819 $1,179,245 $1,201,281 State-Road Maint/Construct $2,376,082 $2,584,802 $1,178,398 $2,397,385 $2,529,385 Other Local Govt Road M&C $290,569 $189,924 $85,423 $242,000 $517,620 County Depts Nonroad Srvcs $216,293 $262,978 $85,897 $172,000 $159,250 Non Govt (Public) Service 21,984 $32,727 $20,028 $26,000 $28,000 Sub-Total 17,784,441 17,352,902 7,848,184 17,691,326 16,383,305 Hwy P/R Clearing Accounts (35,994) (100,141) 12,774 (8,073) 0 County Charges Reimbursed HWY SRF (9,153,196) (9,271,820) (3,149,865) (9,229,929) (8,292,980) Cost Pool Revenues (4,346,773) (4,439,369) (1,948,489) (5,235,892) (4,449,644) Total $4,248,477 $3,541,572 $2,762,604 $3,217,432 $3,640,681 A - 17 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Human Services Department Fund: Human Services Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $10,407,052 $11,091,769 $11,091,769 $11,091,769 $11,618,004 Intergovernmental Grants/Aid $11,533,949 $12,430,239 $3,546,689 $12,380,589 $11,835,690 Fines/Forfeits/Penalties $52,528 $55,000 $22,996 $55,000 $55,000 Public Charges for Service $2,482,566 $486,000 $525,148 $222,250 $2,515,329 Intergovern Charges for Srvc $4,996,000 $5,322,000 $467,954 $5,322,000 $5,267,777 Other $5,674 $2,000 $2,537 $2,309 $4,500 Total Revenues $29,477,768 $29,387,008 $15,657,092 $29,073,917 $31,296,300 Expenses: Personal Services $15,459,828 $14,258,374 $7,221,911 $14,723,329 $15,568,384 Contracted Services $11,705,417 $12,588,442 $6,254,591 $12,721,240 $12,886,816 Operation & Maintenance $526,036 $453,590 $230,691 $512,178 $463,523 Fixed $746,017 $538,729 $498,231 $640,587 $829,575 Other $1,602,084 $1,552,642 $557,262 $1,552,642 $1,548,002 Outlay $40,089 $40,000 $0 $0 $0 Total Expenses $30,079,471 $29,431,777 $14,762,687 $30,149,976 $31,296,300 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Operating Transfers From $831,879 $0 $0 $0 $0 Total Other Sources *& (Uses) $831,879 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $230,177 ($44,769) $894,405 ($1,076,059) ($0) Authorized Full Time Equivalent Positions 180.50 180.50 * 166.00 Budget Expenditures by Program / Activity Health & Human Services Management & Support $2,285,369 $2,144,564 $1,232,714 $2,144,438 $2,530,185 Developmentally Disabled $2,458,014 $877,860 $740,809 $912,273 $3,373,515 Mental Health / AODA / Chronically Mentally Ill $13,707,459 $14,262,011 $6,455,489 $14,365,782 $13,801,739 Children & Families $10,213,624 $10,706,603 $5,656,185 $11,247,407 $10,015,052 Economic Support $1,399,409 $1,410,739 $659,627 $1,450,075 $1,575,809 Long Term Support $15,596 $30,000 $17,863 $30,000 $0 Total $30,079,471 $29,431,777 $14,762,687 $30,149,976 $31,296,300 For more program financial detail, please see the Human Services Special Revenue Fund Budget Report in the Funds Section of the Budget. A - 18 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Information Systems Fund: Information Systems Internal Service Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $0 $0 $0 $0 $0 Public Charges for Service $8,505 $5,700 $0 $8,460 $8,500 Intergovern Charges for Srvc $3,407,731 $3,595,992 $2,200,405 $2,791,169 $3,685,201 Other $0 $0 $190 $0 $0 Total Revenues $3,416,236 $3,601,692 $2,200,595 $2,799,629 $3,693,701 Expenses: Personal Services $821,010 $866,971 $425,728 $872,220 $1,063,203 Contracted Services $1,985,126 $2,341,360 $1,041,711 $1,535,641 $2,321,728 Operation & Maintenance $14,399 $29,259 $6,510 $25,964 $36,409 Fixed $523,591 $97,198 $92,117 $236,432 $148,968 Outlay $7,195 $13,250 $5,760 $13,250 $13,250 Total Expenses $3,358,491 $3,348,038 $1,571,826 $2,683,507 $3,583,558 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Transfer To Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $57,745 $253,654 $628,768 $116,122 $110,143 Authorized Full Time Equivalent Positions 0.00 0.00 9.00 Budget Expenditures by Program / Activity General Government: Information Systems $3,358,491 $3,348,038 $1,571,826 $2,683,507 $3,583,558 A - 19 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Joint Dispatch Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $0 $0 $0 $0 $0 Other $0 $0 $0 $0 $0 Total Revenues $0 $0 $0 $0 $0 Expenses: Personal Services $1,794,174 $2,050,230 $871,869 $1,743,739 $2,123,846 Contracted Services $176,013 $214,897 $126,811 $215,238 $242,545 Operation & Maintenance $23,461 $27,100 $10,830 $21,336 $27,100 Outlay $0 $0 $0 $0 $0 Total Expenses $1,993,648 $2,292,227 $1,009,510 $1,980,313 $2,393,491 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($1,993,648) ($2,292,227) ($1,009,510) ($1,980,313) ($2,393,491) Property Taxes of this amount support this activity within the General Fund $2,292,227 $2,393,491 Authorized Full Time Equivalent Positions 24.00 24.00 24.00 Budget Expenditures by Program / Activity Public Safety - Law Enforcement: Joint Dispatch Center $1,993,648 $2,292,227 $1,009,510 $1,980,313 $2,393,491 A - 20 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Communications Equipment Activity Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $0 $0 $0 $0 $0 Other Taxes $0 $0 $0 $0 $0 Intergovernmental Grants/Aid $0 $0 $729,150 $729,150 $0 Intergovern Charges for Srvc $7,404 $7,404 $3,702 $7,438 $7,473 Other $15,685 $0 $0 $0 $0 Total Revenues $23,089 $7,404 $732,852 $736,588 $7,473 Expenses: Personal Services $110,628 $115,301 $60,144 $120,288 $121,433 Contracted Services $508,008 $842,240 $641,283 $829,280 $906,678 Operation & Maintenance $2,090 $11,110 $1,394 $7,000 $7,120 Fixed $26,268 $26,784 $26,498 $27,641 $27,512 Other $0 $0 $0 $0 $0 Outlay $68,848 $270,000 $903,057 $270,000 $225,000 Debt Service $0 $0 $0 $0 $0 Total Expenses $715,841 $1,265,435 $1,632,376 $1,254,209 $1,287,743 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($692,752) ($1,258,031) ($899,523) ($517,621) ($1,280,270) Property Taxes of this amount support this activity within the General Fund $1,258,031 $1,280,270 Authorized Full Time Equivalent Positions FTE part of Public Works Table of Organization Budget Expenditures by Program / Activity Public Safety - Law Enforcement: Communication Activity $715,841 $1,265,435 $1,632,376 $1,254,209 $1,287,743 A - 21 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Personnel Department Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovern Charges for Srvc $0 $0 $0 $0 $0 Other $22 $0 ($5) $0 $0 Total Revenues $22 $0 ($5) $0 $0 Expenses: Personal Services $255,869 $261,981 $124,390 $246,099 $347,183 Contracted Services $97,470 $98,784 $60,424 $119,090 $105,896 Operation & Maintenance $5,419 $8,300 $1,256 $2,513 $7,300 Total Expenses $358,757 $369,065 $186,070 $367,702 $460,379 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($358,734) ($369,065) ($186,075) ($367,702) ($460,379) Property Taxes of this amount support this activity within the General Fund $369,065 $460,379 Authorized Full Time Equivalent Positions 2.00 2.00 3.00 Budget Expenditures by Program / Activity General Government - General Administration: Personnel $358,757 $369,065 $186,070 $367,702 $460,379 A - 22 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Planning & Zoning Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $52,352 $32,000 $39,578 $80,368 $88,790 Licenses and Permits $485,191 $408,729 $233,639 $432,919 $434,374 Public Charges for Service $91,656 $80,000 $45,296 $85,000 $85,000 Intergovern Charges for Srvc $0 $15,000 $0 $15,000 $15,000 Other $38,131 $0 $3 $3 $15,000 Total Revenues $667,329 $535,729 $318,516 $613,290 $638,164 Expenses: Personal Services $1,023,675 $1,027,402 $518,892 $1,074,412 $1,104,898 Contracted Services $167,176 $228,757 $166,764 $219,466 $231,728 Operation & Maintenance $24,271 $53,021 $14,095 $53,021 $53,121 Fixed $2,296 $2,087 $2,873 $2,873 $1,303 Other $0 $0 $0 $0 $0 Outlay $7,588 $15,000 $170 $15,000 $60,000 Total Expenses $1,225,005 $1,326,267 $702,794 $1,364,772 $1,451,050 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($557,676) ($790,538) ($384,278) ($751,482) ($812,886) Property Taxes of this amount support this activity within the General Fund $790,538 $812,886 Authorized Full Time Equivalent Positions 10.00 10.00 10.00 Budget Expenditures by Program / Activity Conservation & Development: Planning and Zoning $1,143,632 $1,248,099 $637,721 $1,273,910 $1,377,394 Assessment of Property $8,575 $12,806 $248 $12,806 $12,806 P&Z-Land Records Modern $72,799 $65,362 $64,824 $78,056 $60,850 Total $1,225,005 $1,326,267 $702,794 $1,364,772 $1,451,050 A - 23 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Parks Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $93,627 $103,840 $0 $75,845 $103,840 Intergovern Charges for Srvc $0 $0 $0 $0 $0 Other $60,479 $36,800 $41,898 $68,147 $64,000 Total Revenues $154,106 $140,640 $41,898 $143,992 $167,840 Expenses: Personal Services $67,424 $39,690 $0 $41,044 $41,044 Contracted Services $150,614 $164,290 $135,602 $169,843 $166,836 Operation & Maintenance $99,784 $104,625 $48,579 $106,375 $104,375 Fixed $12,639 $7,575 $15,942 $16,242 $7,884 Outlay $213,460 $110,987 $3,268 $114,255 $166,200 Total Expenses $543,921 $427,167 $203,390 $447,759 $486,339 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($389,815) ($286,527) ($161,493) ($303,767) ($318,499) Property Taxes of this amount support this activity within the General Fund $286,527 $318,499 Authorized Full Time Equivalent Positions FTE part of Highway Department Enterprise Fund Table of Organization Budget Expenditures by Program / Activity Culture, Recreation & Education - Recreation: Parks $466,301 $347,822 $137,302 $372,595 $406,994 Devils River State Rec Trail $5,500 $5,500 $0 $5,500 $5,500 Parks - Snowmobile Trails $72,120 $72,270 $66,089 $66,089 $72,270 Conservation & Development - Conservation: Parks - County Conservatio $0 $1,575 $0 $3,575 $1,575 Total $543,921 $427,167 $203,390 $447,759 $486,339 A - 24 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Public Works Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Public Charges for Service $5,044 $3,783 $2,522 $75,953 $0 Intergovern Charges for Srvc $179,285 $181,938 $87,897 $181,438 $182,300 Other $88,107 $67,538 $45,343 $117,038 $117,538 Total Revenues $272,436 $253,259 $135,761 $374,429 $299,838 Expenses: Personal Services $1,095,018 $1,130,364 $541,518 $1,084,283 $1,046,143 Contracted Services $1,037,694 $1,172,253 $638,703 $1,081,262 $1,297,933 Operation & Maintenance $144,443 $177,615 $79,445 $161,415 $181,340 Fixed $120,135 $71,704 $68,284 $75,588 $80,510 Other $0 $0 $0 $0 $0 Outlay $952,232 $893,000 $582,734 $866,276 $1,374,000 Total Expenses $3,349,522 $3,444,936 $1,910,685 $3,268,824 $3,979,926 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Transfer To Fund Balance 0 0 0 0 0 Total Other Sources & (Uses) $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($3,077,086) ($3,191,677) ($1,774,924) ($2,894,395) ($3,680,088) Property Taxes of this amount support this activity within the General Fund $3,191,677 $3,680,088 Authorized Full Time Equivalent Positions 27.00 27.00 19.00 Budget Expenditures by Program / Activity General Government - General Buildings and Plant: Public Property Dept Admin $1,135,875 $1,117,149 $588,385 $1,139,224 $1,315,669 Maint - Phone System $74,734 $128,261 $54,597 $128,828 $186,409 Maint - Courthouse $234,882 $216,499 $170,746 $245,100 $275,451 Maint - Office Complex $262,037 $138,290 $58,125 $126,310 $144,445 Maint - Jail $959,143 $1,016,720 $565,398 $953,975 $727,745 Maint - UW-Manitowoc $94,534 $60,560 $77,560 $90,962 $410,212 Maint - Human Services $112,261 $141,600 $79,061 $142,765 $138,717 Maint - Hamilton Bldg $26,319 $225,176 $69,276 $69,276 $76,099 Maint - PHS Building $49,351 $57,368 $31,007 $63,850 $51,285 Maint - Admin Office Bldg $45,469 $37,585 $13,596 $32,700 $27,080 Maint - Other Co Buildings $90,672 $27,924 $15,975 $28,684 $33,184 Maint - C&T Building $147,184 $146,457 $122,528 $154,200 $495,189 Total $3,349,522 $3,444,936 $1,910,685 $3,268,824 $3,979,926 A - 25 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Register in Probate Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $27,720 $27,500 $0 $27,500 $27,500 Public Charges for Service $58,291 $61,500 $26,695 $53,000 $53,200 Total Revenues $86,011 $89,000 $26,695 $80,500 $80,700 Expenses: Personal Services $204,935 $220,496 $151,407 $248,957 $233,367 Contracted Services $202,455 $164,254 $109,474 $190,000 $189,451 Operation & Maintenance $1,598 $3,005 $2,524 $3,225 $2,775 Total Expenses $408,988 $387,755 $263,405 $442,182 $425,593 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($322,977) ($298,755) ($236,710) ($361,682) ($344,893) Property Taxes of this amount support this activity within the General Fund $298,755 $344,893 Authorized Full Time Equivalent Positions 2.00 2.00 2.00 Budget Expenditures by Program / Activity General Government - Judicial: Register in Probate $374,191 $352,867 $259,974 $441,582 $395,700 Court Commissioner $34,797 $34,888 $3,430 $600 $29,893 Total $408,988 $387,755 $263,405 $442,182 $425,593 A - 26 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Register of Deeds Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $0 $0 $0 $0 $0 Public Charges for Service $751,403 $664,980 $388,627 $777,254 $758,030 Other $30 ($10,835) ($10,750) $0 $0 Total Revenues $751,433 $654,145 $377,878 $777,254 $758,030 Expenses: Personal Services $327,777 $341,077 $164,160 $328,302 $359,183 Contracted Services $160,622 $128,740 $66,211 $14,208 $133,452 Operation & Maintenance $8,483 $12,150 $3,113 $6,908 $9,800 Outlay $1,423 $0 $1,437 $1,437 $0 Total Expenses $498,305 $481,967 $234,922 $350,855 $502,435 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Transfer To Fund Balance $0 $0 $0 $0 $0 Total Other Sources & (Uses) $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $253,127 $172,178 $142,956 $426,399 $255,595 Property Taxes of this amount support this activity within the General Fund ($172,178) ($255,595) Authorized Full Time Equivalent Positions 3.50 3.55 4.00 Budget Expenditures by Program / Activity General Government - Property Records and Control: Register of Deeds $498,305 $481,967 $234,922 $350,855 $502,435 Total $498,305 $481,967 $234,922 $350,855 $502,435 A - 27 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Sheriff's Department Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $157,727 $147,633 ($25,503) $145,533 $147,475 Fines/Forfeits/Penalties $0 $0 $3,281 $3,281 $6,000 Public Charges for Service $601,597 $545,000 $267,679 $606,500 $632,000 Intergovern Charges for Srvc $195,902 $225,000 $73,339 $180,000 $210,000 Other $143,138 $95,000 $52,781 $92,500 $95,000 Total Revenues $1,098,364 $1,012,633 $371,577 $1,027,814 $1,090,475 Expenses: Personal Services $12,103,414 $11,921,991 $5,857,828 $12,131,273 $12,778,944 Contracted Services $1,597,619 $1,578,155 $908,893 $1,606,796 $1,565,893 Operation & Maintenance $965,886 $1,308,550 $824,075 $1,364,741 $1,367,969 Fixed $184,625 $190,816 $203,107 $204,957 $149,428 Outlay $607,558 $670,000 $492,696 $639,180 $678,000 Total Expenses $15,459,102 $15,669,512 $8,286,598 $15,946,947 $16,540,234 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($14,360,739) ($14,656,879) ($7,915,022) ($14,919,133) ($15,449,759) Property Taxes of this amount support this activity within the General Fund $14,656,879 $15,449,759 Authorized Full Time Equivalent Positions 113.10 113.10 114.10 Budget Expenditures by Program / Activity Public Safety - Law Enforcement: Sheriff - Administration $3,198,369 $3,394,661 $2,048,147 $3,459,847 $3,595,968 Sheriff - Training $70,795 $93,750 $52,288 $81,501 $91,750 Sheriff - Traffic Patrol $5,889,692 $5,771,204 $3,013,388 $5,825,233 $6,018,218 Sheriff - Snowmobile Patrol $2,120 $1,300 $61 $650 $1,300 Sheriff - Water Safety Patrol $511 $3,400 $104 $500 $3,400 Correctional Institutions (JAIL) $5,794,881 $5,923,812 $2,930,607 $6,091,586 $6,325,381 Correctional Institutions NNAI (JAIL) $0 $0 $0 $0 $0 Metro Drug $490,667 $470,396 $236,641 $476,266 $492,853 Sheriff - Retiree Benefits $12,067 $10,989 $5,363 $11,364 $11,364 Total $15,459,102 $15,669,512 $8,286,598 $15,946,947 $16,540,234 A - 28 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Soil & Water Department Fund: Soil & Water Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $415,733 $412,851 $412,851 $412,851 $378,413 Intergovernmental Grants/Aid $842,877 $1,120,392 $80,384 $585,956 $585,463 Licenses and Permits $9,550 $4,000 $11,750 $11,750 $8,000 Public Charges for Service $0 $1,000 $0 $1,000 $1,000 Other $1,824 $1,000 $878 $878 $25,000 Total Revenues $1,269,984 $1,539,243 $505,863 $1,012,435 $997,876 Expenses: Personal Services $483,797 $502,175 $246,008 $492,015 $539,451 Contracted Services $71,259 $66,306 $36,023 $58,327 $80,007 Operation & Maintenance $45,468 $57,566 $14,297 $43,333 $42,711 Fixed $6,488 $6,846 $7,065 $7,065 $5,097 Other $671,133 $860,575 $42,294 $281,109 $330,610 Outlay $2,673 $35,045 $17,738 $0 $0 Total Expenses $1,280,819 $1,528,513 $363,424 $881,849 $997,876 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($10,835) $10,730 $142,439 $130,586 $0 Authorized Full Time Equivalent Positions 6.00 6.00 6.00 Budget Expenditures by Program / Activity Conservation & Development: Soil & Water-Conservation $562,451 $621,503 $313,489 $570,718 $634,066 Wild Life Damage $22,859 $25,000 $2,440 $4,881 $30,000 Nutrient Management Education $9,458 $11,500 $7,288 $11,688 $19,300 DATCP-Land/Water Cost Share $562,761 $684,000 $16,083 $106,287 $117,500 WDNR Grants & Cost Share $102,153 $165,510 $19,411 $163,757 $195,510 EPA Grant Activity $0 $0 $0 $0 $0 PLG Grants & Producer Led Grp 20,476 20,000 195 20,000 0 West Twin River Sediment Grant 661 1,000 4,518 4,518 1,500 Total $1,280,819 $1,528,513 $363,424 $881,849 $997,876A - 29 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Treasurer Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Other Taxes $308,004 $220,120 $122,656 $218,460 $269,120 Intergovernmental Grants/Aid $16,150 $17,000 $17,674 $17,674 $17,000 Licenses and Permits $0 $0 $0 $0 $0 Fines/Forfeits/Penalties $5,186 $3,100 $3,158 $7,558 $5,000 Public Charges for Service $2,830 $3,000 $558 $1,165 $1,250 Intergovern Charges for Srvc $0 $0 $0 $0 $0 Other $933,611 $801,000 $327,860 $799,659 $801,948 Total Revenues $1,265,780 $1,044,220 $471,905 $1,044,516 $1,094,318 Expenses: Personal Services $184,622 $180,767 $78,341 $157,818 $192,746 Contracted Services $83,089 $112,885 $60,598 $106,278 $112,452 Operation & Maintenance $9,418 $40,950 $12,650 $15,995 $28,200 Outlay $0 $0 $0 $0 $0 Debt Service $0 $0 $0 $0 $0 Total Expenses $277,128 $334,602 $151,589 $280,091 $333,398 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $988,652 $709,618 $320,316 $764,425 $760,920 Property Taxes and Interest of this amount support this activity within the General Fund ($709,618) ($760,920) Authorized Full Time Equivalent Positions 2.00 2.00 2.50 Budget Expenditures by Program / Activity General Government - Financial Administration: Treasurer $277,128 $334,602 $151,589 $280,091 $333,398 Total $277,128 $334,602 $151,589 $280,091 $333,398 A - 30 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: UW Extension Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $11,005 $5,725 $1,439 $6,939 $4,130 Public Charges for Service $4,526 $3,610 $4,092 $3,729 $3,780 Other ($291) $0 $0 $0 $0 Total Revenues $15,240 $9,335 $5,531 $10,668 $7,910 Expenses: Personal Services $56,560 $60,152 $26,600 $61,900 $62,648 Contracted Services $203,487 $215,303 $107,264 $222,182 $210,783 Operation & Maintenance $26,363 $20,450 $7,463 $21,985 $21,450 Total Expenses $286,410 $295,905 $141,327 $306,067 $294,881 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($271,170) ($286,570) ($135,796) ($295,399) ($286,971) Property Taxes of this amount support this activity within the General Fund $286,570 $286,971 Authorized Full Time Equivalent Positions 0.60 0.60 0.60 Budget Expenditures by Program / Activity Culture, Recreation & Education - Education: University Extension $285,549 $295,905 $141,001 $306,067 $294,881 University Extension-State $861 $0 $326 $0 $0 UW Ext - Parenting Grant $0 $0 $0 $0 $0 Total $286,410 $295,905 $141,327 $306,067 $294,881A - 31 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Veterans Service Office Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $17,875 $18,000 $18,800 $18,800 $18,800 Other $0 $0 $0 $0 $0 Total Revenues $17,875 $18,000 $18,800 $18,800 $18,800 Expenses: Personal Services $241,704 $242,971 $125,447 $250,892 $269,637 Contracted Services $53,243 $56,788 $38,898 $21,927 $65,973 Operation & Maintenance $7,261 $15,425 $5,143 $13,815 $15,390 Total Expenses $309,729 $315,184 $169,488 $286,634 $351,000 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($291,854) ($297,184) ($150,688) ($267,834) ($332,200) Property Taxes of this amount support this activity within the General Fund $297,184 $332,200 Authorized Full Time Equivalent Positions 3.00 3.00 3.00 Budget Expenditures by Program / Activity Health & Human Services - Veterans: Veterans Service Office $285,327 $295,684 $155,505 $266,267 $331,000 Veterans Service Commission $16,880 $19,500 $13,983 $20,367 $20,000 ARPA Supplemental Grant $7,522 $0 $0 $0 $0 Total $309,729 $315,184 $169,488 $286,634 $351,000 10/6/2026, 1:54 PM A - 32 Manitowoc County, Wisconsin Department: Library Grant Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Other $0 $0 $0 $0 $0 Total Revenues $0 $0 $0 $0 $0 Expenses: Contracted Services $1,039,703 $1,100,880 $1,100,879 $1,100,879 $1,195,369 Total Expenses $1,039,703 $1,100,880 $1,100,879 $1,100,879 $1,195,369 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($1,039,703) ($1,100,880) ($1,100,879) ($1,100,879) ($1,195,369) Property Taxes of this amount support this activity within the General Fund $1,100,880 $1,195,369 Authorized Full Time Equivalent Positions This is a contract we have with the Library District. No County Employees. Budget Expenditures by Program / Activity Culture, Recreation & Education - Culture: Public Library Grant $1,039,703 $1,100,880 $1,100,879 $1,100,879 $1,195,369 10/6/2026, 1:54 PM A - 33 Manitowoc County, Wisconsin Department: Expo Fund: Expo Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $0 $0 $0 $0 $0 Intergovernmental Grants/Aid $10,213 $10,213 $10,318 $10,318 $10,220 Public Charges for Service $1,048,637 $1,071,182 $233,671 $1,084,343 $1,083,026 Other $31,401 $27,599 $250 $0 $0 Total Revenues $1,090,251 $1,108,994 $244,240 $1,094,661 $1,093,246 Expenses: Personal Services $222,473 $212,777 $88,376 $251,927 $237,133 Contracted Services $729,535 $619,798 $149,524 $685,005 $619,210 Operation & Maintenance $86,830 $81,412 $30,608 $80,208 $85,067 Fixed $14,732 $15,346 $17,684 $17,684 $18,568 Outlay $131,932 $174,500 $28,990 $174,500 $91,000 Total Expenses $1,185,503 $1,103,833 $315,182 $1,209,324 $1,050,978 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Transfer From Land Sale FB $0 $0 $0 $0 $0 General Fund TRANSFER FROM $0 $0 $0 $0 $0 Transfer From ARPA $0 $0 $0 $0 $0 General Fund TRANSFER TO $0 $0 $0 $0 $0 Transfer To Fund Balance $0 $0 $0 $0 $0 Total Other Sources & (Uses) $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($95,251) $5,161 ($70,942) ($114,663) $42,268 Authorized Full Time Equivalent Positions Budget Expenditures by Program / Activity Culture, Recreation & Education: Expo Activities $196,283 $183,760 $132,697 $247,102 $181,425 Expo Fair $684,275 $632,905 $89,339 $671,254 $652,029 Ice Center $123,724 $120,439 $58,152 $125,480 $148,784 Expo Maintenance & Improvement $181,221 $166,730 $34,994 $165,488 $68,740 Total $1,185,503 $1,103,833 $315,182 $1,209,324 $1,050,978 Expo was run by Contract Employees through 2011. Starting in 2012 County FTE's are a part of the Public Works Department FTE report. A- 34 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Recycling Center Fund: Recycling Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $589,986 $691,986 $691,986 $691,986 $694,672 Public Charges for Service $432,719 $573,000 $129,829 $550,000 $573,008 Other $20,898 $33,900 $2,902 $8,790 $8,900 Total Revenues $1,043,603 $1,298,886 $824,717 $1,250,776 $1,276,580 Expenses: Personal Services $93,592 $93,898 $45,248 $90,495 $98,640 Contracted Services $899,901 $971,543 $491,001 $994,418 $1,003,493 Operation & Maintenance $55,674 $63,950 $32,585 $64,725 $63,400 Fixed $5,797 $5,797 $6,814 $6,814 $7,833 Outlay $45,448 $160,000 $26,423 $160,000 $101,500 Total Expenses $1,100,412 $1,295,188 $602,071 $1,316,452 $1,274,866 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Transfer From Fund Balance $0 $0 $0 $0 $0 Sales of Note $0 $0 $0 $0 $0 Recycling SRF $0 $0 $0 $0 $0 Total Other Sources & (Uses) $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($56,809) $3,698 $222,646 ($65,676) $1,714 Budget Expenditures by Program / Activity Public Works: Recycling Operation $1,100,412 $1,295,188 $602,071 $1,316,452 $1,274,866 Recycling is run by Contract with Holdiay House. Supervision is provided by Public Works Dept. A - 35 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Solid Waste Disposal Fund: Solid Waste Disposal Special Revenue Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $10,000 $10,000 $10,000 $10,000 $10,000 Intergovern Charges for Srvc $1,237,057 $1,250,000 $333,463 $1,250,000 $1,250,000 Other $0 $0 $0 $0 $0 Total Revenues $1,247,057 $1,260,000 $343,463 $1,260,000 $1,260,000 Expenses: Contracted Services $1,314,844 $1,260,000 $509,147 $1,260,000 $1,260,000 Total Expenses $1,314,844 $1,260,000 $509,147 $1,260,000 $1,260,000 Other Sources & (Uses) Jail Assessment Fee CPF $0 $0 $0 $0 $0 Jail Assessment Fee Fund CPF $0 $0 $0 $0 $0 Total Other Sources & (Uses) $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($67,787) $0 ($165,684) $0 $0 Property Taxes of this amount support this activity within the General Fund $0 $0 Authorized Full Time Equivalent Positions Budget Expenditures by Program / Activity Public Works: Solid Waste Disposal Operation $1,314,844 $1,260,000 $509,147 $1,260,000 $1,260,000 Ridgeview Landfill owned and operated by Waste Management. Manitowoc County Public Works Department administers to the contract. A - 36 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Solid Waste Disposal Administration Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $77,655 $65,194 ($0) $65,194 $59,868 Other $7,500 $7,500 $7,500 $7,500 $7,500 Total Revenues $85,155 $72,694 $7,500 $72,694 $67,368 Expenses: Personal Services $79,604 $62,773 $24,976 $49,952 $36,585 Contracted Services $96,631 $98,905 $33,058 $101,300 $108,661 Operation & Maintenance $2,387 $3,895 $259 $3,165 $3,640 Total Expenses $178,623 $165,573 $58,292 $154,417 $148,886 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Trnsfr to Recycling SRF 0 0 0 0 0 Total Other Sources & (Uses) $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($93,468) ($92,879) ($50,792) ($81,723) ($81,518) Property Taxes of this amount support this activity within the General Fund $92,879 $81,518 Authorized Full Time Equivalent Positions Part of Public Works Department Table of Organization Budget Expenditures by Program / Activity Public Works: Solid Waste Dept Admin $178,623 $165,573 $58,292 $154,417 $148,886A - 37 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Board of Adjustment Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Licenses and Permits $19,355 $15,000 $6,840 $15,000 $15,000 Other $0 $0 $0 $0 $0 Total Revenues $19,355 $15,000 $6,840 $15,000 $15,000 Expenses: Personal Services $2,375 $2,170 $1,075 $2,551 $2,551 Contracted Services $2,692 $18,000 $963 $18,000 $2,500 Operation & Maintenance $3,492 $0 $1,450 $3,500 $3,500 Total Expenses $8,559 $20,170 $3,487 $24,051 $8,551 Other Sources & (Uses) Transfer From Fund Balance $0 $0 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $10,796 ($5,170) $3,353 ($9,051) $6,449 Property Taxes of this amount support this activity within the General Fund $5,170 ($6,449) Authorized Full Time Equivalent Positions 0.00 0.00 0.00 Budget Expenditures by Program / Activity Conservation & Development - County Planning: Board of Adjustment $8,559 $20,170 $3,487 $24,051 $8,551 A - 38 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Non-Department Fund: Member of the General Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $13,877,243 $14,089,158 $14,089,158 $14,089,158 $15,167,473 Other Taxes $8,143,240 $0 $2,225,835 $8,321,654 $8,500,000 Intergovernmental Grants/Aid : $0 $0 $0 $0 $0 State Shared Revenue $6,723,105 $6,723,104 $0 $5,822,348 $6,918,041 State Computer Aid $94,191 $94,236 $0 $94,236 $94,236 State Personal Prop Aid $499,140 $186,060 $500,159 $500,159 $186,061 ST PERSONAL PROP AID ACT 12 $0 $314,098 $0 $314,098 $314,606 Lease Revenue $357,500 $357,500 $184,135 $357,500 $357,500 Licenses and Permits $0 $0 $0 $0 $0 Total Intergovernmental Grants/Aid $15,817,176 $7,674,998 $2,910,128 $15,409,995 $16,370,444 Other $1,995,361 $28,300 $20,041 $0 $0 Total Revenues $31,689,780 $21,792,456 $17,019,327 $29,499,153 $31,537,917 Expenses: Personal Services CLEARING $0 $0 $0 $0 $0 State Special Charges $1,118 $2,531 $2,531 $2,531 $2,254 Operation & Maintenance $2,723 $0 $1,963 $0 $0 Contingent Fund $0 $0 $0 $0 $0 Total Expenses $3,841 $2,531 $4,494 $2,531 $2,254 Other Sources & (Uses) Transfer From Fund Balance $0 $450,000 $0 $0 $0 Transfer From Other Funds $0 $0 $0 $0 $0 Sales of Note AND BONDS $0 $370,000 $0 $0 $0 Operating Transfers To OTHER FUNDS $0 $0 $0 $0 $0 Half Percent Sales Tax $0 $8,150,000 $0 $0 $0 Transfer from HWY ISF $0 $0 $0 $0 $0 Transfer To Fund Balance $0 $0 $0 $0 $0 $0 $8,970,000 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $31,685,939 $30,759,925 $17,014,833 $29,496,622 $31,535,663 Authorized Full Time Equivalent Positions Budget Expenditures by Program / Activity General Fund - Non-Department Non-Department Activity $3,841 $2,531 $4,494 $2,531 $2,254 There are no FTE's accounted for in this activity. A - 39 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Debt Service Fund: Debt Service Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Property Taxes $3,403,006 $3,666,369 $3,894,119 $3,894,119 $3,995,950 Other $0 $0 $0 $0 $0 Total Revenues $3,403,006 $3,666,369 $3,894,119 $3,894,119 $3,995,950 Expenses: Debt Service $3,819,781 $3,894,119 $2,366,270 $3,890,094 $3,995,950 Total Expenses $3,819,781 $3,894,119 $2,366,270 $3,890,094 $3,995,950 Other Sources & (Uses) Transfer From Fund Balance $0 $0 ($227,750) ($227,750) $0 General Fund $0 $0 $0 $0 $0 Recycling SRF $0 $0 $0 $0 $0 Sales of Note $0 $0 $0 $0 $0 Bond Discount $0 $0 $0 $0 $0 Courthouse Remod CPF $227,000 $227,750 $0 $0 $0 Sales of Bonds $0 $0 $0 $0 $0 Bond Premium $191,649 $0 $0 $0 $0 Other Financing Uses $0 $0 $0 $0 $0 Transfer To Fund Balance $0 $0 $0 $0 $0 $418,649 $227,750 ($227,750) ($227,750) $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses $1,874 $0 $1,300,099 ($223,725) $0 Authorized Full Time Equivalent Positions There are no FTE's in this Fund. Budget Expenditures by Program / Activity Debt Service: Administrative Costs Debt Srv $114,505 $5,000 $975 $975 $0 2023 GO Note HWY $306,600 $308,000 $134,575 $308,000 $309,000 2019 G.O. Refunding $497,950 $495,150 $82,575 $495,150 $496,950 2020 GO Promissory Notes $1,166,950 $1,167,550 $1,096,325 $1,167,550 $1,166,850 2021 GO PRON NOTE $254,360 $277,998 $276,499 $277,998 $0 2021 GO Promissory Note $2,825 $0 $0 $0 $0 2017 GO Refunding (2017-07) $659,950 $661,150 $0 $661,150 $661,900 2024 GO NOTE HWY $510,834 $509,950 $444,350 $509,950 $513,400 2024 GO BOND CRTHOUSE $305,807 $301,200 $227,100 $301,200 $300,100 2026 GO Bond HWY Projects $0 $0 $0 $0 $0 2025 GO Note $0 $168,121 $103,871 $168,121 $547,750 Total $3,819,781 $3,894,119 $2,366,270 $3,890,094 $3,995,950 A - 40 10/6/2026, 1:54 PM Manitowoc County, Wisconsin Department: Capital Projects Fund: Capital Projects Fund Six Months Estimated Experience Budget Experience Experience Budget By Category 2025 2026 2026 2026 2027 Revenues: Intergovernmental Grants/Aid $2,390,832 $0 $0 $0 $0 Fines/Forfeits/Penalties $114,506 $0 $51,734 $162,591 $161,590 Other $293,057 $0 $62,952 $92,382 $90,000 Total Revenues $2,798,396 $0 $114,686 $254,973 $251,590 Expenses: Contracted Services $2,232,974 $1,965,000 $88,119 $90,424 $100,000 Operation & Maintenance $484 $0 $0 $533 $0 Outlay $2,407,313 $0 $11,852 $40,533 $40,000 Total Expenses $4,640,771 $1,965,000 $99,971 $131,491 $140,000 Other Sources & (Uses) General Fund AND AGING SRF $0 $0 $0 $0 $0 Jail Assessment Fee Fund CPF ($1,058,879) $0 $0 $0 $0 Transfer To Fund Balance $0 $0 $0 $0 $0 Total Other Sources & (Uses) ($1,058,879) $1,965,000 $0 $0 $0 Total Revenues and Other Sources Over (Under) Expenses & Other Uses ($2,901,254) $0 $14,715 $123,482 $111,590 Property Taxes of this amount support this activity within the General Fund $0 ($111,590) Authorized Full Time Equivalent Positions There are no FTE's in this Fund. Budget Expenditures by Program / Activity Projects: New Public Health Dept Bld CPF $0 $0 $0 $0 $0 Courthouse Windows & HVAC $2,137,075 $1,965,000 $1,826 $1,826 $0 Jail Assessment Fee-CPF $112,380 $0 $97,612 $128,598 $140,000 ARPA $2,390,832 $0 ($0) $0 $0 Jail CCTV Project $0 $0 $0 $0 $0 Total $4,640,771 $1,965,000 $99,971 $131,491 $140,000 A - 41 10/6/2026, 1:54 PM