Proposed 2027 County Budget

Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Other Financing Sources 101-49211 Transfer in fr Workforce Development Fund .00 .00 78,710.00 .00 .00 27,900.00 Comments Level Comment Administrator PTO conversion to Deferred Comp $8,000 Employee Recognition $19,900 101-49212 Transfer in fr Infrastructure Fund .00 .00 355,000.00 .00 .00 765,960.00 Comments Level Comment Administrator Hwy building flooring $20,000 PSAP (less estimated grant) $63,000 Comm Towers $450,000 Airport (required match AWS) $20,000 Parks improvements/repairs $10,000 Clam Dam (less estimated grant) $192,960 101-49214 Transfer in fr Comm Development Fund 80,000.00 87,182.38 68,257.00 .00 .00 .00 101-49215 Transfer in fr County Sales Tax Fund 1,600,000.00 1,625,000.00 1,650,000.00 .00 1,650,000.00 1,975,000.00 101-49220 Transfer in fr Special Revenue Fund 1,297,592.51 .00 39,106.00 .00 .00 32,000.00 Comments Level Comment Administrator Use reserve funds from Aging to cover Central Kitchen parking areas 101-49241 Transfer in fr Capital Equipment Fund 266,000.00 .00 529,000.00 .00 .00 796,600.00 Comments Level Comment Administrator Fleet vehicle $35,000 IT Equipment (servers, etc) $509,500 Facilities plow truck $41,000 Public Safety 3 squads $211,100 Other Financing Sources Totals $3,243,592.51 $1,712,182.38 $2,720,073.00 $0.00 $1,650,000.00 $3,597,460.00 Department 01 - County Board Taxes 101-01-41110 General Property Taxes 6,492,564.00 6,311,995.00 6,225,250.00 6,225,250.00 6,225,250.00 6,339,212.00 Comments Level Comment Administrator Allowable increase $65,403 Add'l pmt for TID termination $7,917 101-01-41110-001 General Property Taxes-Library Levy 274,957.00 266,143.00 296,497.00 296,497.00 296,497.00 325,597.00 Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 1 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board Taxes 101-01-41110-004 General Property Taxes-Chargebacks .00 921.12 850.00 849.85 849.00 .00 Comments Level Comment Department WI Dept of Revenue supplies these numbers in November 101-01-41110-005 General Property Taxes-State Special Charges 4,918.48 350.00 103.00 103.31 103.00 .00 Comments Level Comment Department WI Dept of Revenue supplies these numbers in November Administrator WI DOA Notice shows $0.00 payment due in 2027 Taxes Totals $6,772,439.48 $6,579,409.12 $6,522,700.00 $6,522,700.16 $6,522,699.00 $6,664,809.00 Intergovernmental Revenues 101-01-43301 Federal PILT for Wild River 20,017.00 20,663.00 18,500.00 20,892.00 20,892.00 20,892.00 101-01-43410 Shared Taxes from State 315,429.29 318,599.44 326,696.00 49,004.45 326,696.00 333,097.00 Comments Level Comment Administrator Estimate of Shared Revenue for 2027 received from WI DOR 101-01-43420 Shared Personal Property Aid 9,583.65 9,583.65 9,584.00 9,583.65 9,584.00 10,357.00 Comments Level Comment Administrator 2027 Add'l $971.52 for TID Termination 101-01-43421 Shared Act 21 Personal Property Aid .00 31,256.22 31,256.00 31,256.22 31,256.00 31,786.00 Comments Level Comment Administrator 2027 Add'l $530 for TID Termination 101-01-43425 Aid to Counties with Tribal Headquarters .00 .00 .00 200,000.00 200,000.00 200,000.00 101-01-43431 Shared Exempt Computer Aid 3,917.06 3,917.06 3,917.00 3,917.06 3,917.00 3,917.00 Intergovernmental Revenues Totals $348,947.00 $384,019.37 $389,953.00 $314,653.38 $592,345.00 $600,049.00 Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 2 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board Intergovernmental Charges for Services 101-01-47413 IGR-County Fleet Prgm Refunds 11,084.85 10,390.23 10,000.00 9,399.20 11,318.00 12,010.00 Comments Level Comment Department Revenue equals anticipated usage budgeted by the departments. Intergovernmental Charges for Services Totals $11,084.85 $10,390.23 $10,000.00 $9,399.20 $11,318.00 $12,010.00 Miscellaneous Revenues 101-01-48201 Railroad Property Leases 2,012.60 2,067.04 2,075.00 2,136.59 2,137.00 2,164.00 Comments Level Comment Department Actual amount charged is calculated based on the Consumer Price Index 101-01-48210 Rent of Government Center Offices 65,352.24 65,352.24 65,352.00 49,014.18 65,352.00 65,352.00 101-01-48212 Lease of County Property 4,214.54 2,100.00 2,100.00 2,110.00 2,100.00 2,100.00 Comments Level Comment Administrator Farmland Miscellaneous Revenues Totals $71,579.38 $69,519.28 $69,527.00 $53,260.77 $69,589.00 $69,616.00 Other Financing Sources 101-01-49300 Fund Balance Applied .00 .00 223,395.00 .00 .00 210,384.00 Other Financing Sources Totals $0.00 $0.00 $223,395.00 $0.00 $0.00 $210,384.00 State Account 51110 - County Board Personal Services 101-01-51110-50111 Salaries- Permanent Regular 7,442.50 22,630.82 8,021.00 33,426.06 42,000.00 51,086.00 101-01-51110-50135 PTO - Paid Time Off .00 1,988.00 .00 2,062.51 .00 .00 101-01-51110-50141 Per Diem 62,100.01 62,425.00 65,100.00 45,175.00 65,100.00 65,000.00 101-01-51110-50151 Social Security 6,403.43 7,660.85 5,593.00 6,936.13 11,813.00 8,881.00 101-01-51110-50152 Retirement (Employer's Share) 224.28 1,189.97 .00 2,169.10 3,000.00 3,122.00 101-01-51110-50154 Hospital and Health Insurance .00 2,117.20 .00 4,364.55 6,000.00 6,344.00 101-01-51110-50155 Life Insurance .00 .70 .00 6.30 9.00 10.00 101-01-51110-50157 Section 125 Administration Fee .00 4.41 .00 .00 .00 .00 101-01-51110-50161 Employer Contrib to Deferred Comp .00 445.30 .00 845.97 1,023.00 1,265.00 101-01-51110-50195 Non-Co Board Per Diem/Mileage 7,916.57 4,292.12 10,000.00 1,931.59 8,500.00 10,000.00 Personal Services Totals $84,086.79 $102,754.37 $88,714.00 $96,917.21 $137,445.00 $145,708.00 Contractual Services 101-01-51110-50225 Telephone 2,361.57 2,423.71 2,500.00 2,224.37 2,500.00 2,500.00 Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 3 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 51110 - County Board Contractual Services 101-01-51110-50258 Website Management 10,217.35 10,939.96 11,000.00 11,486.96 11,487.00 11,500.00 101-01-51110-50291 Other Contractual Services 60.00 60.00 6,000.00 1,833.00 6,000.00 6,000.00 101-01-51110-50291- 003 Other Contractual Svc-New World* 2,890.00 292.50 2,000.00 788.00 2,000.00 500.00 Comments Level Comment Department Specialized staff training 101-01-51110-50297 Special Project 2,490.00 5,490.00 20,000.00 4,000.00 20,000.00 40,000.00 Comments Level Comment Department +$20,000 for Uniquely WI project. Contractual Services Totals $18,018.92 $19,206.17 $41,500.00 $20,332.33 $41,987.00 $60,500.00 Supplies and Expense 101-01-51110-50311 Postage 170.52 112.63 150.00 70.04 150.00 150.00 101-01-51110-50318 Office Supplies 286.26 .00 75.00 33.28 57.00 75.00 101-01-51110-50320 Filing Fees 780.00 90.00 .00 65.00 90.00 .00 101-01-51110-50324 Employee Recognition Program 169.62 50.00 20,500.00 (50.00) 20,500.00 19,900.00 101-01-51110-50325 EAP Program Expense 7,000.00 7,543.00 7,500.00 5,657.25 7,500.00 7,500.00 101-01-51110-50326 LEEDS Program Awards 10,000.00 .00 5,000.00 .00 5,000.00 .00 101-01-51110-50327 Public Notices/Advertising 3,413.50 4,256.47 5,000.00 4,484.19 5,000.00 5,000.00 101-01-51110-50328 Dues, Publications, Registrations .00 .00 7,500.00 370.00 7,500.00 7,500.00 101-01-51110-50328- 101 Membership Dues 4,806.00 5,306.00 .00 5,306.00 .00 .00 101-01-51110-50335 Meals 709.71 900.77 500.00 462.39 987.00 1,000.00 101-01-51110-50336 Lodging 7,870.16 10,064.11 8,000.00 11,332.12 12,400.00 13,000.00 101-01-51110-50337 Mileage 14,419.23 15,716.20 15,000.00 12,594.76 16,000.00 15,000.00 101-01-51110-50338 County Fleet Program 9,382.41 17,090.33 11,000.00 10,845.45 16,000.00 16,000.00 Comments Level Comment Department Includes fuel and repair & maintenance costs of fleet vehicles. Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 4 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 51110 - County Board Supplies and Expense 101-01-51110-50399 Miscellaneous Expenses 4,160.92 3,876.21 6,000.00 2,639.67 5,898.00 6,000.00 Comments Level Comment Department Refreshments for Committee and County Board meetings. Supplies and Expense Totals $63,168.33 $65,005.72 $86,225.00 $53,810.15 $97,082.00 $91,125.00 Fixed Charges 101-01-51110-50562 Special Assessments 412.00 417.68 .00 211.68 425.00 425.00 Comments Level Comment Department Public fire protection fees on County-owned parcels in the Village of Webster. Fixed Charges Totals $412.00 $417.68 $0.00 $211.68 $425.00 $425.00 Grants, Contributions, Indemnities 101-01-51110-50792 Contribution .00 134.98 .00 .00 .00 .00 Grants, Contributions, Indemnities Totals $0.00 $134.98 $0.00 $0.00 $0.00 $0.00 Capital Outlay 101-01-51110-50814 Depr Cap Equip (>$10,000) .00 39,157.50 .00 .00 .00 35,000.00 Comments Level Comment Department Fleet vehicle replacement Capital Outlay Totals $0.00 $39,157.50 $0.00 $0.00 $0.00 $35,000.00 State Account 51110 - County Board Totals ($165,686.04) ($226,676.42) ($216,439.00) ($171,271.37) ($276,939.00) ($332,758.00) State Account 51112 - Housing Committee Personal Services 101-01-51112-50141 Per Diem 1,925.00 1,100.00 .00 1,150.00 2,250.00 .00 101-01-51112-50151 Social Security 207.29 114.87 .00 132.41 .00 .00 101-01-51112-50195 Non-Co Board Per Diem/Mileage 511.68 203.20 .00 307.65 615.00 .00 Personal Services Totals $2,643.97 $1,418.07 $0.00 $1,590.06 $2,865.00 $0.00 Contractual Services 101-01-51112-50291 Other Contractual Services .00 10,000.00 .00 6,931.00 7,500.00 .00 Contractual Services Totals $0.00 $10,000.00 $0.00 $6,931.00 $7,500.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 5 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 51112 - Housing Committee Supplies and Expense 101-01-51112-50318 Office Supplies .00 22.99 .00 .00 .00 .00 101-01-51112-50327 Public Notices/Advertising .00 150.00 .00 .00 .00 .00 101-01-51112-50328 Dues, Publications, Registrations 150.00 .00 .00 .00 .00 .00 101-01-51112-50337 Mileage 389.00 198.80 .00 272.92 550.00 .00 101-01-51112-50338 County Fleet Program 27.37 .00 .00 .00 .00 .00 Supplies and Expense Totals $566.37 $371.79 $0.00 $272.92 $550.00 $0.00 State Account 51112 - Housing Committee Totals ($3,210.34) ($11,789.86) $0.00 ($8,793.98) ($10,915.00) $0.00 State Account 51311 - Special Legal Counsel Contractual Services 101-01-51311-50212 Legal Fees 16,445.62 3,222.50 10,000.00 1,160.00 9,852.00 10,000.00 Contractual Services Totals $16,445.62 $3,222.50 $10,000.00 $1,160.00 $9,852.00 $10,000.00 State Account 51311 - Special Legal Counsel Totals ($16,445.62) ($3,222.50) ($10,000.00) ($1,160.00) ($9,852.00) ($10,000.00) State Account 51510 - Indirect Cost Study Contractual Services 101-01-51510-50291 Other Contractual Services 4,200.00 4,200.00 4,200.00 .00 4,200.00 4,200.00 Contractual Services Totals $4,200.00 $4,200.00 $4,200.00 $0.00 $4,200.00 $4,200.00 State Account 51510 - Indirect Cost Study Totals ($4,200.00) ($4,200.00) ($4,200.00) $0.00 ($4,200.00) ($4,200.00) State Account 51511 - Special Acctg/ Independent Audit Contractual Services 101-01-51511-50213 Accounting and Auditing 45,056.24 52,650.00 60,000.00 22,500.00 58,600.00 60,000.00 Contractual Services Totals $45,056.24 $52,650.00 $60,000.00 $22,500.00 $58,600.00 $60,000.00 State Account 51511 - Special Acctg/ Independent Audit Totals ($45,056.24) ($52,650.00) ($60,000.00) ($22,500.00) ($58,600.00) ($60,000.00) State Account 51541 - HR Administration Expenses Supplies and Expense 101-01-51541-50357- 001 Maintenance Agreement-Software .00 1,500.00 .00 .00 .00 .00 Supplies and Expense Totals $0.00 $1,500.00 $0.00 $0.00 $0.00 $0.00 State Account 51541 - HR Administration Expenses Totals $0.00 ($1,500.00) $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 6 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 51918 - Taxes/Assessments Due Others Supplies and Expense 101-01-51918-50399 Miscellaneous Expenses 334.04 61.90 .00 132.09 250.00 .00 Supplies and Expense Totals $334.04 $61.90 $0.00 $132.09 $250.00 $0.00 Fixed Charges 101-01-51918-50563 State Special Charges 4,918.48 350.00 103.00 103.31 103.00 .00 Comments Level Comment Department WI Dept of Revenue notifies us of amounts needed. 101-01-51918-50564 Chargeback Pmt to Muni .00 921.12 850.00 849.85 850.00 .00 Comments Level Comment Department WI Dept of Revenue notifies us of amounts needed. Fixed Charges Totals $4,918.48 $1,271.12 $953.00 $953.16 $953.00 $0.00 State Account 51918 - Taxes/Assessments Due Others Totals ($5,252.52) ($1,333.02) ($953.00) ($1,085.25) ($1,203.00) $0.00 State Account 51930 - Property & Liability Insurance Fixed Charges 101-01-51930-50513 Public Liability 105,519.00 112,387.00 105,000.00 124,988.00 105,000.00 105,000.00 Comments Level Comment Department Year-end analysis moves portion of costs to Highway Department. 101-01-51930-50517 Property Insurance 29,863.88 65,405.00 30,000.00 112,142.00 35,000.00 35,000.00 Comments Level Comment Department Year-end analysis moves portion of costs to Highway Department. 101-01-51930-50518 Workers Comp Insurance 62,884.00 64,007.00 75,000.00 68,677.00 75,000.00 75,000.00 101-01-51930-50520 Deductible Paid Losses 2,718.05 11,889.68 .00 .00 .00 .00 101-01-51930-50521 Officials Bonds 1,764.00 1,764.00 1,775.00 1,764.00 1,764.00 1,764.00 Run by Judy Cornelison on 09/28/2026 15:32:58 PM Page 7 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 51930 - Property & Liability Insurance Fixed Charges 101-01-51930-50522 Employee Bonds 30.00 30.00 100.00 .00 .00 .00 Comments Level Comment Department Notary Public bonds. Fixed Charges Totals $202,778.93 $255,482.68 $211,875.00 $307,571.00 $216,764.00 $216,764.00 State Account 51930 - Property & Liability Insurance Totals ($202,778.93) ($255,482.68) ($211,875.00) ($307,571.00) ($216,764.00) ($216,764.00) State Account 52200 - Fire Suppression Grants, Contributions, Indemnities 101-01-52200-50735 Cost Share .00 72.50 1,250.00 21,043.58 21,044.00 1,250.00 Comments Level Comment Department WI Dept of Natural Resources charge based on actual costs in the previous year. Grants, Contributions, Indemnities Totals $0.00 $72.50 $1,250.00 $21,043.58 $21,044.00 $1,250.00 State Account 52200 - Fire Suppression Totals $0.00 ($72.50) ($1,250.00) ($21,043.58) ($21,044.00) ($1,250.00) State Account 52518 - Disaster Expense Capital Outlay 101-01-52518-50811- 002 Capital Equip-IT ($500-$5,000) 29,721.00 .00 .00 .00 .00 .00 Capital Outlay Totals $29,721.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 52518 - Disaster Expense Totals ($29,721.00) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 53681 - Cleansweep/HHW Supplies and Expense 101-01-53681-50399 Miscellaneous Expenses 8,608.00 10,941.75 9,358.00 9,358.00 9,358.00 9,858.00 Supplies and Expense Totals $8,608.00 $10,941.75 $9,358.00 $9,358.00 $9,358.00 $9,858.00 State Account 53681 - Cleansweep/HHW Totals ($8,608.00) ($10,941.75) ($9,358.00) ($9,358.00) ($9,358.00) ($9,858.00) State Account 54601 - Senior Citizens Centers Grants, Contributions, Indemnities 101-01-54601-50792 Contribution 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 Grants, Contributions, Indemnities Totals $7,500.00 $7,500.00 $7,500.00 $7,500.00 $7,500.00 $7,500.00 State Account 54601 - Senior Citizens Centers Totals ($7,500.00) ($7,500.00) ($7,500.00) ($7,500.00) ($7,500.00) ($7,500.00) Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 8 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 55110 - Library Services Grants, Contributions, Indemnities 101-01-55110-50792- 001 Library - Northern Waters 29,551.00 30,437.00 31,350.00 31,350.00 31,350.00 32,290.00 101-01-55110-50792- 002 Library - Grantsburg 95,874.30 78,400.87 79,484.00 79,483.60 79,484.00 87,338.00 101-01-55110-50792- 003 Library - Webster 70,975.08 73,825.98 87,849.00 87,849.24 87,849.00 97,776.00 101-01-55110-50792- 004 Library -Municipal 78,556.69 83,479.43 97,814.00 97,950.76 97,951.00 108,193.00 Grants, Contributions, Indemnities Totals $274,957.07 $266,143.28 $296,497.00 $296,633.60 $296,634.00 $325,597.00 State Account 55110 - Library Services Totals ($274,957.07) ($266,143.28) ($296,497.00) ($296,633.60) ($296,634.00) ($325,597.00) State Account 55460 - Fairs & Exhibits--Grantsburg Grants, Contributions, Indemnities 101-01-55460-50792 Contribution 3,000.00 3,000.00 6,000.00 6,000.00 6,000.00 6,000.00 Grants, Contributions, Indemnities Totals $3,000.00 $3,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 State Account 55460 - Fairs & Exhibits--Grantsburg Totals ($3,000.00) ($3,000.00) ($6,000.00) ($6,000.00) ($6,000.00) ($6,000.00) State Account 55461 - Fairs & Exhibits--Webster Grants, Contributions, Indemnities 101-01-55461-50792 Contribution 3,000.00 .00 .00 .00 .00 .00 Grants, Contributions, Indemnities Totals $3,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 55461 - Fairs & Exhibits--Webster Totals ($3,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56310 - Regional Planning Commision Grants, Contributions, Indemnities 101-01-56310-50792 Contribution 28,018.00 28,840.00 29,584.00 29,584.00 29,584.00 28,833.00 Grants, Contributions, Indemnities Totals $28,018.00 $28,840.00 $29,584.00 $29,584.00 $29,584.00 $28,833.00 State Account 56310 - Regional Planning Commision Totals ($28,018.00) ($28,840.00) ($29,584.00) ($29,584.00) ($29,584.00) ($28,833.00) State Account 56906 - Shoreland Restoration Fixed Charges 101-01-56906-50561 Program Tax Credit 39,310.86 38,546.34 39,000.00 38,254.38 38,300.00 38,500.00 Fixed Charges Totals $39,310.86 $38,546.34 $39,000.00 $38,254.38 $38,300.00 $38,500.00 State Account 56906 - Shoreland Restoration Totals ($39,310.86) ($38,546.34) ($39,000.00) ($38,254.38) ($38,300.00) ($38,500.00) State Account 58380 - Long-Term Leases Debt Service 101-01-58380-50621 Interest (91.49) .00 .00 .00 .00 .00 Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 9 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 58380 - Long-Term Leases Debt Service 101-01-58380-50691 Other Debt Service 91.49 .00 .00 .00 .00 .00 Debt Service Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 58380 - Long-Term Leases Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 58382 - Long-Term Software Agreements Debt Service 101-01-58382-50621 Interest 1,671.49 .00 .00 .00 .00 .00 101-01-58382-50691 Other Debt Service (1,671.49) .00 .00 .00 .00 .00 Debt Service Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 58382 - Long-Term Software Agreements Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59223 - Trsfr to Infrastructure Fund Supplies and Expense 101-01-59223-50399 Miscellaneous Expenses 1,264,592.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $1,264,592.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59223 - Trsfr to Infrastructure Fund Totals ($1,264,592.00) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59224 - Trsfr to Comm Development Fund Supplies and Expense 101-01-59224-50399 Miscellaneous Expenses 16,664.75 .00 .00 .00 .00 .00 Supplies and Expense Totals $16,664.75 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59224 - Trsfr to Comm Development Fund Totals ($16,664.75) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59240 - Trsfr to Capital Projects Funds Supplies and Expense 101-01-59240-50399 Miscellaneous Expenses 1,447,398.48 .00 100,000.00 100,000.00 100,000.00 150,000.00 Comments Level Comment Administrator Second Floor Safety & Security updates Supplies and Expense Totals $1,447,398.48 $0.00 $100,000.00 $100,000.00 $100,000.00 $150,000.00 State Account 59240 - Trsfr to Capital Projects Funds Totals ($1,447,398.48) $0.00 ($100,000.00) ($100,000.00) ($100,000.00) ($150,000.00) Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 10 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 01 - County Board State Account 59241 - Trsfr to Capital Equipment Fund Supplies and Expense 101-01-59241-50399 Miscellaneous Expenses 1,256,792.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $1,256,792.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59241 - Trsfr to Capital Equipment Fund Totals ($1,256,792.00) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59252 - Trsfr to Spec Rev-Mediation Supplies and Expense 101-01-59252-50399 Miscellaneous Expenses 66.64 .00 .00 .00 .00 .00 Supplies and Expense Totals $66.64 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59252 - Trsfr to Spec Rev-Mediation Totals ($66.64) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59270 - Trsfr to Internal Svc Fund Supplies and Expense 101-01-59270-50399 Miscellaneous Expenses 112,025.67 .00 .00 .00 .00 .00 Supplies and Expense Totals $112,025.67 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59270 - Trsfr to Internal Svc Fund Totals ($112,025.67) $0.00 $0.00 $0.00 $0.00 $0.00 Department 01 - County Board Totals $2,269,766.55 $6,131,439.65 $6,222,919.00 $5,879,258.35 $6,109,058.00 $6,365,608.00 Department 02 - Courts Intergovernmental Revenues 101-02-43509 St Aid-Guardian Ad Litem 29,028.00 26,670.00 26,000.00 24,854.00 24,854.00 24,000.00 101-02-43509-001 St Aid-Interpreter 720.00 1,388.00 1,440.00 1,004.00 1,004.00 800.00 101-02-43513 St Aid-Courts 52,275.00 63,637.00 75,000.00 75,000.00 75,000.00 75,000.00 Intergovernmental Revenues Totals $82,023.00 $91,695.00 $102,440.00 $100,858.00 $100,858.00 $99,800.00 Fines, Forfeits and Penalties 101-02-45110 Co Ordinance Forfeitures/Default 20,559.18 29,452.52 25,000.00 21,588.71 30,000.00 30,000.00 101-02-45120 Co Share-State Fines/Forfeitures 29,817.25 26,978.41 22,000.00 21,496.30 31,000.00 31,000.00 Fines, Forfeits and Penalties Totals $50,376.43 $56,430.93 $47,000.00 $43,085.01 $61,000.00 $61,000.00 Public Charges for Services 101-02-46140 Court Fees and Costs 75,191.32 86,166.70 80,000.00 41,252.03 60,000.00 80,000.00 101-02-46141 Guardian Ad Litem Refunds 23,212.42 26,072.99 40,000.00 24,996.26 28,000.00 28,000.00 101-02-46143 Attorney Fee Refunds 40,920.78 45,344.20 40,000.00 30,911.39 45,000.00 45,000.00 101-02-46150 Register in Probate Fees 11,263.41 14,112.57 11,000.00 3,910.93 8,000.00 8,000.00 Public Charges for Services Totals $150,587.93 $171,696.46 $171,000.00 $101,070.61 $141,000.00 $161,000.00 Miscellaneous Revenues 101-02-48119 Int on Investments-Courts 164.27 .00 .00 .00 .00 .00 Miscellaneous Revenues Totals $164.27 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 11 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 02 - Courts State Account 51210 - Courts Personal Services 101-02-51210-50111 Salaries- Permanent Regular 260,018.33 279,353.29 313,986.00 201,449.97 313,986.00 325,774.00 101-02-51210-50114 Salaries-Temporary .00 .00 8,000.00 340.00 .00 .00 Comments Level Comment Department See also 50199 for additional Bailiff fees. 101-02-51210-50135 PTO - Paid Time Off 12,094.58 19,781.70 .00 12,805.04 .00 .00 101-02-51210-50151 Social Security 19,399.15 21,144.92 24,792.00 15,255.60 24,792.00 25,026.00 101-02-51210-50152 Retirement (Employer's Share) 18,760.75 20,812.88 22,607.00 15,426.52 22,607.00 23,618.00 101-02-51210-50154 Hospital and Health Insurance 94,433.42 124,301.04 133,162.00 96,717.10 133,162.00 121,256.00 101-02-51210-50155 Life Insurance 194.47 216.00 216.00 156.00 216.00 228.00 101-02-51210-50157 Section 125 Administration Fee 217.20 249.90 250.00 176.40 250.00 200.00 101-02-51210-50161 Employer Contrib to Deferred Comp 1,300.00 1,200.00 2,100.00 900.00 2,100.00 1,380.00 101-02-51210-50197 Jury Expenses 625.00 1,212.50 10,000.00 2,500.00 10,000.00 10,000.00 101-02-51210-50199 Bailiff Fees .00 100.00 .00 160.00 1,000.00 1,000.00 Comments Level Comment Department See also 50114 - Temporary Salaries for additional Bailiff fees. Finance will work to consolidate these numbers. Personal Services Totals $407,042.90 $468,372.23 $515,113.00 $345,886.63 $508,113.00 $508,482.00 Contractual Services 101-02-51210-50201 Transcript Fees 1,241.50 2,089.25 2,000.00 984.00 2,000.00 2,000.00 101-02-51210-50202 Paper Service Fees .00 200.00 300.00 .00 300.00 300.00 101-02-51210-50216 Interpreter Fees 1,337.35 670.00 2,000.00 547.50 2,000.00 2,000.00 101-02-51210-50217 Court Commissioners Fees 18,000.00 18,000.00 19,500.00 12,000.00 19,500.00 20,000.00 101-02-51210-50217- 001 Court Commissioner Office Support 1,800.00 1,800.00 1,800.00 1,200.00 1,800.00 2,000.00 101-02-51210-50218 Guardian Ad Litem Attorney Fees 28,471.50 29,637.50 50,000.00 22,029.75 50,000.00 50,000.00 101-02-51210-50219 Attorney Fees 41,501.91 31,424.12 40,000.00 27,214.18 40,000.00 40,000.00 101-02-51210-50225 Telephone 2,149.90 2,136.74 3,000.00 1,776.53 3,000.00 3,000.00 101-02-51210-50271 Examining Fees .00 4,725.00 10,000.00 6,760.75 10,000.00 10,000.00 101-02-51210-50291 Other Contractual Services 600.00 659.00 600.00 235.00 600.00 600.00 Contractual Services Totals $95,102.16 $91,341.61 $129,200.00 $72,747.71 $129,200.00 $129,900.00 Supplies and Expense 101-02-51210-50311 Postage 7,083.03 7,633.24 9,000.00 4,795.43 9,000.00 10,000.00 Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 12 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 02 - Courts State Account 51210 - Courts Supplies and Expense 101-02-51210-50314 Sm Items of Equipment-Office 404.30 289.98 250.00 117.70 238.00 1,500.00 Comments Level Comment Department Office chairs needing replacement. 101-02-51210-50315 Copier Expenses 1,257.37 1,264.95 1,500.00 811.42 1,500.00 1,500.00 101-02-51210-50315- 002 Copy Paper 513.84 710.82 1,000.00 332.92 1,000.00 1,200.00 101-02-51210-50318 Office Supplies 3,756.96 3,088.21 4,500.00 1,564.85 4,500.00 4,500.00 101-02-51210-50323 Employee Engagement 306.83 297.28 300.00 .00 300.00 300.00 101-02-51210-50328 Dues, Publications, Registrations 760.00 80.00 1,200.00 279.10 1,200.00 1,200.00 101-02-51210-50328- 101 Membership Dues 125.00 125.00 .00 280.00 .00 .00 101-02-51210-50335 Meals 517.17 502.59 700.00 270.67 700.00 700.00 101-02-51210-50336 Lodging 1,278.15 1,586.00 2,000.00 702.00 2,000.00 2,000.00 101-02-51210-50337 Mileage 728.69 1,157.30 1,200.00 1,161.45 1,600.00 2,000.00 101-02-51210-50338 County Fleet Program 391.00 232.56 800.00 .00 800.00 800.00 101-02-51210-50357 Maintenance Agreement .00 792.00 1,500.00 .00 1,500.00 1,700.00 Comments Level Comment Department DSC Communications - maintenance contract for audio/video equipment to allow virtual participation in court proceedings. 101-02-51210-50397 Finance Expense/Bank Fees 761.15 81.58 500.00 397.19 800.00 1,000.00 Supplies and Expense Totals $17,883.49 $17,841.51 $24,450.00 $10,712.73 $25,138.00 $28,400.00 Capital Outlay 101-02-51210-50811 Capital Equipment ($500-$5000) .00 .00 3,600.00 .00 3,545.00 .00 101-02-51210-50811- 002 Capital Equip-IT ($500-$5,000) 2,566.00 254.00 .00 3,544.00 .00 .00 Capital Outlay Totals $2,566.00 $254.00 $3,600.00 $3,544.00 $3,545.00 $0.00 State Account 51210 - Courts Totals ($522,594.55) ($577,809.35) ($672,363.00) ($432,891.07) ($665,996.00) ($666,782.00) Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 13 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 02 - Courts State Account 51250 - Law Library Supplies and Expense 101-02-51250-50816 Westlaw Online 2,569.33 .00 .00 .00 .00 .00 Comments Level Comment Department Online subscription (SBITA) - budgeted elsewhere. Supplies and Expense Totals $2,569.33 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 51250 - Law Library Totals ($2,569.33) $0.00 $0.00 $0.00 $0.00 $0.00 Department 02 - Courts Totals ($242,012.25) ($257,986.96) ($351,923.00) ($187,877.45) ($363,138.00) ($344,982.00) Department 05 - Medical Examiner Public Charges for Services 101-05-46190 Medical Examiner Fees/Copies 15,310.00 11,386.00 12,000.00 11,367.00 15,000.00 13,000.00 Public Charges for Services Totals $15,310.00 $11,386.00 $12,000.00 $11,367.00 $15,000.00 $13,000.00 State Account 51270 - Medical Examiner Personal Services 101-05-51270-50111 Salaries- Permanent Regular 41,280.48 54,645.37 81,786.00 55,652.72 81,786.00 82,601.00 101-05-51270-50114 Salaries-Temporary 2,077.50 3,162.50 1,005.00 .00 .00 .00 101-05-51270-50135 PTO - Paid Time Off 520.00 5,350.80 .00 1,476.32 .00 .00 101-05-51270-50143 Investigation/Cremation Expense 5,800.00 10,775.00 17,300.00 .00 .00 .00 101-05-51270-50145 On Call Pay 13,625.02 21,607.42 10,000.00 .00 .00 .00 101-05-51270-50151 Social Security 4,842.67 7,308.88 8,422.00 4,370.37 8,422.00 6,319.00 Personal Services Totals $68,145.67 $102,849.97 $118,513.00 $61,499.41 $90,208.00 $88,920.00 Contractual Services 101-05-51270-50225 Telephone 676.45 669.91 700.00 556.58 750.00 750.00 101-05-51270-50227 Cell Phone 830.45 1,969.99 1,700.00 1,420.89 2,240.00 2,250.00 101-05-51270-50252 Other Filing Fees .00 .00 .00 35.00 .00 .00 101-05-51270-50272 Autopsy Fees 21,800.00 18,278.00 30,000.00 21,340.00 42,000.00 35,000.00 101-05-51270-50283 Autopsy Transportation 4,600.00 3,875.00 10,000.00 3,335.00 7,000.00 7,500.00 101-05-51270-50291 Other Contractual Services 1,220.00 4,860.00 5,000.00 700.00 1,500.00 1,500.00 Contractual Services Totals $29,126.90 $29,652.90 $47,400.00 $27,387.47 $53,490.00 $47,000.00 Supplies and Expense 101-05-51270-50311 Postage 26.03 2.51 75.00 1.48 75.00 75.00 101-05-51270-50315- 002 Copy Paper 82.98 .00 .00 39.49 80.00 80.00 101-05-51270-50318 Office Supplies 788.97 929.02 1,000.00 700.73 1,000.00 1,000.00 101-05-51270-50323 Employee Engagement 159.14 150.00 300.00 .00 200.00 200.00 101-05-51270-50328 Dues, Publications, Registrations .00 .00 1,000.00 550.00 1,000.00 1,250.00 Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 14 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 05 - Medical Examiner State Account 51270 - Medical Examiner Supplies and Expense 101-05-51270-50328- 101 Membership Dues 110.00 190.00 .00 400.00 .00 .00 101-05-51270-50335 Meals .00 389.01 250.00 855.55 1,200.00 1,200.00 101-05-51270-50336 Lodging 1,873.69 2,724.71 1,300.00 3,575.11 6,500.00 6,500.00 101-05-51270-50337 Mileage 6,286.00 8,149.40 14,268.00 5,820.17 8,500.00 8,500.00 101-05-51270-50338 County Fleet Program 174.59 345.78 200.00 230.40 231.00 250.00 101-05-51270-50346 Clothing/Uniforms 557.87 1,176.93 250.00 .00 250.00 250.00 101-05-51270-50349 Other Operating Supplies 1,049.22 .00 1,000.00 974.81 1,950.00 2,000.00 101-05-51270-50399 Miscellaneous Expenses .00 5.95 .00 .00 .00 .00 Supplies and Expense Totals $11,108.49 $14,063.31 $19,643.00 $13,147.74 $20,986.00 $21,305.00 Capital Outlay 101-05-51270-50801 Small Items of Equip ($100-$500) 2,751.59 .00 950.00 .00 .00 .00 101-05-51270-50811- 002 Capital Equip-IT ($500-$5,000) .00 1,282.00 .00 .00 .00 2,250.00 Comments Level Comment Department 2027 Laptop replacement - Jalene 2028 Laptop replacement - Jeff Capital Outlay Totals $2,751.59 $1,282.00 $950.00 $0.00 $0.00 $2,250.00 State Account 51270 - Medical Examiner Totals ($111,132.65) ($147,848.18) ($186,506.00) ($102,034.62) ($164,684.00) ($159,475.00) Department 05 - Medical Examiner Totals ($95,822.65) ($136,462.18) ($174,506.00) ($90,667.62) ($149,684.00) ($146,475.00) Department 06 - District Attorney Intergovernmental Revenues 101-06-43511 St Aid-Victim/Witness Program 44,079.46 44,211.25 35,600.00 18,065.51 44,000.00 44,000.00 101-06-43520-211 St Aid-Legal Svc to CPS 11,580.95 8,801.60 10,000.00 1,876.64 3,000.00 10,000.00 Comments Level Comment Department 2026 - fewer CPS cases being referred for court action at this time. Intergovernmental Revenues Totals $55,660.41 $53,012.85 $45,600.00 $19,942.15 $47,000.00 $54,000.00 Public Charges for Services 101-06-46101 District Attorney Revenue 12,917.74 13,887.67 7,000.00 8,607.37 10,000.00 10,000.00 Comments Level Comment Department Includes: -Discovery fees for copies of records provided. -Court collections disbursed as required by Statute. Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 15 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 06 - District Attorney Public Charges for Services 101-06-46102 Victim Witness Program Revenue 5,427.84 1,652.95 1,500.00 1,209.86 1,500.00 1,500.00 Comments Level Comment Department Court collections disbursed as required by Statute. 101-06-46104 Diversion Prgm Fees .00 .00 .00 10,500.00 12,000.00 15,000.00 Comments Level Comment Department 2026 New programming - anticipate expanding eligible client groups. 101-06-46220 Reimbursement of Fees 127.00 248.70 200.00 75.00 200.00 200.00 Public Charges for Services Totals $18,472.58 $15,789.32 $8,700.00 $20,392.23 $23,700.00 $26,700.00 Miscellaneous Revenues 101-06-43511-001 WVWP Comfort Room Grant 999.66 .00 .00 .00 .00 .00 Comments Level Comment Department One-time grant - outcome completed in previous year. Miscellaneous Revenues Totals $999.66 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 51310 - District Attorney Personal Services 101-06-51310-50111 Salaries- Permanent Regular 119,136.51 124,959.61 144,307.00 90,490.47 144,307.00 147,194.00 101-06-51310-50135 PTO - Paid Time Off 14,442.93 13,540.03 .00 10,146.02 .00 .00 101-06-51310-50151 Social Security 9,631.59 10,020.11 11,177.00 7,167.65 11,177.00 11,347.00 101-06-51310-50152 Retirement (Employer's Share) 9,219.00 9,636.31 10,390.00 7,245.89 10,390.00 10,671.00 101-06-51310-50154 Hospital and Health Insurance 34,213.63 35,026.58 34,987.00 37,700.64 50,266.00 50,744.00 101-06-51310-50155 Life Insurance 99.66 108.00 108.00 81.00 108.00 114.00 101-06-51310-50157 Section 125 Administration Fee 117.60 100.80 100.00 75.60 100.00 100.00 101-06-51310-50161 Employer Contrib to Deferred Comp 762.50 775.00 1,800.00 675.00 1,800.00 1,080.00 101-06-51310-50196 Witness Fees 87.02 144.00 5,000.00 1,764.20 4,000.00 5,000.00 Personal Services Totals $187,710.44 $194,310.44 $207,869.00 $155,346.47 $222,148.00 $226,250.00 Contractual Services 101-06-51310-50201 Transcript Fees 368.75 1,950.75 1,000.00 1,137.50 2,000.00 2,000.00 101-06-51310-50202 Paper Service Fees 1,029.00 655.00 1,000.00 1,035.00 2,000.00 2,000.00 101-06-51310-50225 Telephone 852.79 798.07 1,000.00 662.37 1,000.00 1,000.00 101-06-51310-50227 Cell Phone 971.46 324.08 .00 .00 .00 .00 Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 16 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 06 - District Attorney State Account 51310 - District Attorney Contractual Services 101-06-51310-50291 Other Contractual Services 596.00 4,833.00 .00 542.00 400.00 .00 Comments Level Comment Department TPR legal assistance - as-needed basis. Contractual Services Totals $3,818.00 $8,560.90 $3,000.00 $3,376.87 $5,400.00 $5,000.00 Supplies and Expense 101-06-51310-50311 Postage 1,944.32 1,553.09 2,000.00 985.43 2,000.00 2,000.00 101-06-51310-50313- 002 Printer Maint Contract .00 35.00 80.00 .00 .00 .00 101-06-51310-50314 Sm Items of Equipment-Office .00 1,860.94 2,200.00 663.89 2,200.00 2,200.00 101-06-51310-50315 Copier Expenses 271.83 194.63 250.00 43.48 250.00 250.00 Comments Level Comment Department Costs are split with Victim-Witness program. 101-06-51310-50315- 002 Copy Paper 248.88 236.94 350.00 157.96 350.00 350.00 101-06-51310-50318 Office Supplies 2,112.67 1,509.99 2,000.00 1,120.54 2,000.00 2,000.00 101-06-51310-50323 Employee Engagement 150.00 148.50 200.00 .00 250.00 250.00 101-06-51310-50328 Dues, Publications, Registrations 1,220.79 678.30 2,500.00 250.00 2,500.00 2,500.00 101-06-51310-50328- 101 Membership Dues .00 50.00 .00 1,193.00 .00 .00 101-06-51310-50335 Meals 140.39 98.22 250.00 136.44 250.00 250.00 101-06-51310-50336 Lodging 386.00 1,386.34 500.00 490.00 500.00 500.00 101-06-51310-50337 Mileage .00 .00 500.00 298.70 500.00 500.00 101-06-51310-50338 County Fleet Program 189.04 71.40 .00 .00 .00 .00 101-06-51310-50399 Miscellaneous Expenses 81.70 251.10 .00 334.13 .00 .00 Comments Level Comment Department 2026 - Purchased items for the comfort room used by victims / witnesses and their families during court proceedings. Supplies and Expense Totals $6,745.62 $8,074.45 $10,830.00 $5,673.57 $10,800.00 $10,800.00 State Account 51310 - District Attorney Totals ($198,274.06) ($210,945.79) ($221,699.00) ($164,396.91) ($238,348.00) ($242,050.00) Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 17 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 06 - District Attorney State Account 51312 - Victim Witness Program Personal Services 101-06-51312-50111 Salaries- Permanent Regular 42,691.60 44,752.52 50,073.00 32,993.91 50,073.00 51,326.00 101-06-51312-50135 PTO - Paid Time Off 3,645.60 3,702.47 .00 1,922.75 .00 .00 101-06-51312-50151 Social Security 3,319.18 3,463.17 3,877.00 2,490.79 3,877.00 3,955.00 101-06-51312-50152 Retirement (Employer's Share) 3,197.98 3,371.27 3,605.00 2,513.97 3,605.00 3,721.00 101-06-51312-50154 Hospital and Health Insurance 22,972.99 24,247.60 25,134.00 18,850.32 25,134.00 25,372.00 101-06-51312-50155 Life Insurance 35.10 36.00 36.00 27.00 36.00 38.00 101-06-51312-50161 Employer Contrib to Deferred Comp 400.00 300.00 600.00 225.00 320.00 360.00 Personal Services Totals $76,262.45 $79,873.03 $83,325.00 $59,023.74 $83,045.00 $84,772.00 Contractual Services 101-06-51312-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 101-06-51312-50225 Telephone 281.44 334.68 400.00 278.29 400.00 400.00 101-06-51312-50227 Cell Phone 485.73 486.23 500.00 355.16 500.00 500.00 101-06-51312-50261 Grant Purchases 1,474.48 .00 .00 .00 .00 .00 Contractual Services Totals $2,741.65 $820.91 $900.00 $633.45 $900.00 $900.00 Supplies and Expense 101-06-51312-50311 Postage 1,086.29 933.22 1,500.00 663.39 1,500.00 1,500.00 101-06-51312-50314 Sm Items of Equipment-Office .00 189.98 .00 .00 .00 .00 101-06-51312-50315 Copier Expenses 30.15 21.61 50.00 43.46 75.00 75.00 101-06-51312-50315- 002 Copy Paper .00 .00 50.00 .00 50.00 50.00 101-06-51312-50318 Office Supplies 886.26 471.39 775.00 132.22 775.00 750.00 101-06-51312-50323 Employee Engagement 50.00 49.00 .00 .00 .00 .00 101-06-51312-50328 Dues, Publications, Registrations .00 50.00 125.00 .00 125.00 125.00 101-06-51312-50328- 101 Membership Dues 50.00 .00 .00 100.00 .00 .00 101-06-51312-50335 Meals 74.72 106.91 200.00 139.16 150.00 150.00 101-06-51312-50336 Lodging 196.00 113.19 250.00 18.00 280.00 280.00 101-06-51312-50337 Mileage 286.76 .00 175.00 559.36 175.00 175.00 101-06-51312-50338 County Fleet Program 46.58 105.40 125.00 .00 125.00 125.00 101-06-51312-50399 Miscellaneous Expenses .00 42.49 .00 .00 .00 .00 Supplies and Expense Totals $2,706.76 $2,083.19 $3,250.00 $1,655.59 $3,255.00 $3,230.00 State Account 51312 - Victim Witness Program Totals ($81,710.86) ($82,777.13) ($87,475.00) ($61,312.78) ($87,200.00) ($88,902.00) Department 06 - District Attorney Totals ($204,852.27) ($224,920.75) ($254,874.00) ($185,375.31) ($254,848.00) ($250,252.00) Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 18 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 07 - Child Support Intergovernmental Revenues 101-07-43564 St Aid-Child Support-All Other 293,916.25 305,191.23 285,961.00 163,116.27 285,961.00 303,476.00 Intergovernmental Revenues Totals $293,916.25 $305,191.23 $285,961.00 $163,116.27 $285,961.00 $303,476.00 Public Charges for Services 101-07-46615 Child Support Fees 1,692.80 576.55 1,000.00 381.00 600.00 600.00 Public Charges for Services Totals $1,692.80 $576.55 $1,000.00 $381.00 $600.00 $600.00 State Account 54530 - Child Support Program Personal Services 101-07-54530-50111 Salaries- Permanent Regular 163,045.46 167,431.59 189,986.00 119,028.24 .00 199,484.00 101-07-54530-50131 Sick Leave Pay 319.93 430.66 .00 .00 .00 .00 101-07-54530-50135 PTO - Paid Time Off 21,774.67 22,887.86 .00 13,457.84 .00 .00 101-07-54530-50151 Social Security 12,793.78 13,279.21 14,694.00 9,125.28 .00 15,371.00 101-07-54530-50152 Retirement (Employer's Share) 12,777.63 13,269.98 13,680.00 9,538.93 .00 14,462.00 101-07-54530-50154 Hospital and Health Insurance 73,228.13 76,684.71 75,402.00 56,550.96 .00 76,116.00 101-07-54530-50155 Life Insurance 122.12 122.94 108.00 81.00 .00 114.00 101-07-54530-50157 Section 125 Administration Fee 151.20 151.20 150.00 113.40 .00 150.00 101-07-54530-50161 Employer Contrib to Deferred Comp 1,343.64 1,824.57 2,100.00 900.00 .00 1,380.00 Personal Services Totals $285,556.56 $296,082.72 $296,120.00 $208,795.65 $0.00 $307,077.00 Contractual Services 101-07-54530-50201 Transcript Fees .00 22.00 .00 9.00 .00 .00 101-07-54530-50202 Paper Service Fees 1,345.00 1,267.11 1,500.00 925.00 1,200.00 1,500.00 101-07-54530-50213 Accounting and Auditing 500.00 .00 1,200.00 .00 .00 .00 101-07-54530-50225 Telephone 1,425.00 1,417.35 1,600.00 1,143.56 1,600.00 1,600.00 101-07-54530-50257 Genetic Testing 414.00 230.00 1,500.00 383.00 498.00 500.00 Contractual Services Totals $3,684.00 $2,936.46 $5,800.00 $2,460.56 $3,298.00 $3,600.00 Supplies and Expense 101-07-54530-50311 Postage 2,108.14 2,047.24 2,000.00 1,392.71 2,000.00 2,000.00 101-07-54530-50313- 002 Printer Maint Contract 265.79 74.55 .00 .00 .00 .00 101-07-54530-50314 Sm Items of Equipment-Office 249.97 219.00 .00 .00 .00 .00 101-07-54530-50315 Copier Expenses 655.37 848.89 900.00 461.31 900.00 900.00 101-07-54530-50315- 002 Copy Paper 251.94 236.94 300.00 .00 300.00 300.00 101-07-54530-50318 Office Supplies 744.10 525.86 1,400.00 405.40 700.00 1,400.00 101-07-54530-50321 Birth Certificate Filing Fees 60.00 40.00 100.00 30.00 80.00 100.00 101-07-54530-50323 Employee Engagement 180.00 175.00 175.00 .00 150.00 150.00 101-07-54530-50328 Dues, Publications, Registrations 889.00 .00 965.00 .00 915.00 320.00 101-07-54530-50328- 101 Membership Dues .00 50.00 .00 50.00 .00 .00 Run by Judy Cornelison on 09/28/2026 15:32:59 PM Page 19 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 07 - Child Support State Account 54530 - Child Support Program Supplies and Expense 101-07-54530-50328- 103 Registration Fees - Training, Meetings, Conferences 50.00 220.00 .00 170.00 .00 .00 101-07-54530-50335 Meals 444.36 406.84 200.00 176.76 375.00 400.00 101-07-54530-50336 Lodging 1,728.00 1,914.56 700.00 213.20 1,515.00 600.00 101-07-54530-50337 Mileage 2,539.30 2,126.60 2,000.00 901.39 1,700.00 2,000.00 101-07-54530-50338 County Fleet Program 8.50 .00 .00 .00 .00 .00 101-07-54530-50339 Other Travel .00 509.42 .00 448.41 448.00 .00 101-07-54530-50357 Maintenance Agreement 600.00 600.00 600.00 350.00 600.00 600.00 Supplies and Expense Totals $10,774.47 $9,994.90 $9,340.00 $4,599.18 $9,683.00 $8,770.00 Capital Outlay 101-07-54530-50811- 002 Capital Equip-IT ($500-$5,000) 1,820.00 1,699.00 .00 .00 .00 2,711.00 Comments Level Comment Department Laptop and docking station for Shelly Hatch Capital Outlay Totals $1,820.00 $1,699.00 $0.00 $0.00 $0.00 $2,711.00 State Account 54530 - Child Support Program Totals ($301,835.03) ($310,713.08) ($311,260.00) ($215,855.39) ($12,981.00) ($322,158.00) Department 07 - Child Support Totals ($6,225.98) ($4,945.30) ($24,299.00) ($52,358.12) $273,580.00 ($18,082.00) Department 08 - County Clerk Public Charges for Services 101-08-46110 County Clerk Revenues 16,647.08 19,740.88 14,000.00 12,694.30 14,000.00 14,000.00 Public Charges for Services Totals $16,647.08 $19,740.88 $14,000.00 $12,694.30 $14,000.00 $14,000.00 Intergovernmental Charges for Services 101-08-47311 Election Revenue From Districts .00 5,858.00 8,450.00 .00 8,450.00 8,450.00 Intergovernmental Charges for Services Totals $0.00 $5,858.00 $8,450.00 $0.00 $8,450.00 $8,450.00 State Account 51420 - County Clerk Personal Services 101-08-51420-50111 Salaries- Permanent Regular 152,535.36 153,004.48 169,673.00 103,581.96 169,673.00 171,122.00 101-08-51420-50135 PTO - Paid Time Off 6,127.27 10,679.43 .00 3,336.95 .00 .00 101-08-51420-50151 Social Security 11,609.14 11,956.32 13,071.00 7,790.13 13,071.00 13,120.00 101-08-51420-50152 Retirement (Employer's Share) 10,949.88 11,388.55 12,216.00 7,698.27 12,216.00 12,407.00 101-08-51420-50154 Hospital and Health Insurance 40,796.02 43,206.51 44,840.00 25,084.53 44,840.00 45,836.00 101-08-51420-50155 Life Insurance 104.94 107.90 108.00 71.61 108.00 114.00 101-08-51420-50157 Section 125 Administration Fee 50.40 50.40 50.00 60.70 50.00 100.00 101-08-51420-50161 Employer Contrib to Deferred Comp 847.04 749.19 1,200.00 346.80 1,200.00 360.00 Personal Services Totals $223,020.05 $231,142.78 $241,158.00 $147,970.95 $241,158.00 $243,059.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 20 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 08 - County Clerk State Account 51420 - County Clerk Contractual Services 101-08-51420-50225 Telephone 801.56 800.00 900.00 662.28 900.00 900.00 101-08-51420-50248 Repair & Maintenance Svc .00 275.00 .00 .00 .00 .00 101-08-51420-50273 Codification* 5,879.54 2,321.40 2,000.00 2,437.47 2,438.00 5,000.00 Contractual Services Totals $6,681.10 $3,396.40 $2,900.00 $3,099.75 $3,338.00 $5,900.00 Supplies and Expense 101-08-51420-50311 Postage 470.83 262.88 500.00 143.59 500.00 500.00 101-08-51420-50311- 002 Passport Postage 1,543.61 1,935.30 1,500.00 1,239.65 1,500.00 1,500.00 101-08-51420-50313- 002 Printer Maint Contract 66.43 78.87 75.00 78.68 100.00 100.00 101-08-51420-50314 Sm Items of Equipment-Office .00 1,108.43 1,000.00 349.95 350.00 1,000.00 101-08-51420-50315 Copier Expenses 4,320.68 5,691.90 4,500.00 1,593.27 4,500.00 4,500.00 101-08-51420-50315- 001 Copier Expense-Risograph .00 143.11 300.00 .00 .00 .00 101-08-51420-50315- 002 Copy Paper 95.43 484.73 500.00 168.96 500.00 500.00 101-08-51420-50318 Office Supplies 1,112.90 1,108.09 1,500.00 1,419.09 1,500.00 1,500.00 101-08-51420-50323 Employee Engagement 179.97 150.00 150.00 .00 150.00 150.00 101-08-51420-50328 Dues, Publications, Registrations 350.00 .00 500.00 .00 200.00 200.00 101-08-51420-50328- 101 Membership Dues 264.00 264.00 .00 175.00 .00 .00 101-08-51420-50335 Meals .00 .00 100.00 .00 .00 .00 101-08-51420-50336 Lodging .00 315.00 100.00 .00 .00 .00 101-08-51420-50337 Mileage .00 .00 100.00 .00 .00 .00 101-08-51420-50338 County Fleet Program 12.41 17.34 50.00 .00 .00 .00 101-08-51420-50357- 001 Maintenance Agreement-Software .00 79.35 250.00 .00 .00 .00 Supplies and Expense Totals $8,416.26 $11,639.00 $11,125.00 $5,168.19 $9,300.00 $9,950.00 Capital Outlay 101-08-51420-50811 Capital Equipment ($500-$5000) .00 .00 .00 .00 1,772.00 2,712.00 Comments Level Comment Department Laptop replacement - Wanda Hinrichs 101-08-51420-50811- 002 Capital Equip-IT ($500-$5,000) .00 1,699.00 .00 1,772.00 .00 .00 Capital Outlay Totals $0.00 $1,699.00 $0.00 $1,772.00 $1,772.00 $2,712.00 State Account 51420 - County Clerk Totals ($238,117.41) ($247,877.18) ($255,183.00) ($158,010.89) ($255,568.00) ($261,621.00) Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 21 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 08 - County Clerk State Account 51440 - Elections Personal Services 101-08-51440-50111 Salaries- Permanent Regular 409.94 477.75 .00 850.20 600.00 .00 101-08-51440-50114 Salaries-Temporary 1,620.97 721.08 3,003.00 187.00 3,003.00 3,000.00 101-08-51440-50151 Social Security 188.25 97.40 230.00 77.62 230.00 230.00 101-08-51440-50152 Retirement (Employer's Share) 28.28 8.10 .00 37.04 28.00 .00 101-08-51440-50154 Hospital and Health Insurance 179.19 52.27 .00 167.49 143.00 .00 101-08-51440-50155 Life Insurance .36 .10 .00 .39 1.00 .00 101-08-51440-50157 Section 125 Administration Fee .00 .00 .00 .20 1.00 .00 101-08-51440-50161 Employer Contrib to Deferred Comp 2.96 .81 .00 3.20 3.00 .00 101-08-51440-50195 Non-Co Board Per Diem/Mileage 451.40 .00 .00 .00 .00 .00 Personal Services Totals $2,881.35 $1,357.51 $3,233.00 $1,323.14 $4,009.00 $3,230.00 Contractual Services 101-08-51440-50291 Other Contractual Services 62,880.72 25,599.25 60,000.00 18,144.20 60,000.00 30,000.00 Contractual Services Totals $62,880.72 $25,599.25 $60,000.00 $18,144.20 $60,000.00 $30,000.00 Supplies and Expense 101-08-51440-50311 Postage 130.34 79.79 250.00 130.56 250.00 250.00 101-08-51440-50312 Office Stationery and Forms .00 .00 200.00 .00 200.00 200.00 101-08-51440-50312- 001 Absentee Ballot Envelopes* 814.28 .00 .00 .00 .00 .00 101-08-51440-50315- 002 Copy Paper 673.81 39.49 500.00 449.69 500.00 500.00 101-08-51440-50318 Office Supplies 1,913.70 1,680.97 2,000.00 315.98 2,000.00 1,000.00 101-08-51440-50327 Public Notices/Advertising 14,140.25 3,923.47 15,000.00 4,199.54 15,000.00 8,000.00 101-08-51440-50337 Mileage 124.68 5.88 75.00 .00 75.00 75.00 101-08-51440-50399 Miscellaneous Expenses 5,012.61 7.48 200.00 182.45 200.00 200.00 Supplies and Expense Totals $22,809.67 $5,737.08 $18,225.00 $5,278.22 $18,225.00 $10,225.00 State Account 51440 - Elections Totals ($88,571.74) ($32,693.84) ($81,458.00) ($24,745.56) ($82,234.00) ($43,455.00) State Account 51550 - Postage and Meter Expense Supplies and Expense 101-08-51550-50311 Postage (421.85) 1,037.88 .00 3,456.23 .00 .00 Comments Level Comment Department Postage loaded onto meter - usage is charged to departments monthly Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 22 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 08 - County Clerk State Account 51550 - Postage and Meter Expense Supplies and Expense 101-08-51550-50318 Office Supplies 814.32 534.42 1,000.00 .00 1,000.00 1,000.00 Comments Level Comment Department Postage meter supplies such as specialized ink and labels 101-08-51550-50337 Mileage 1,185.23 1,209.88 1,000.00 519.35 1,000.00 1,000.00 Comments Level Comment Department County staff transport outgoing mail to post office daily 101-08-51550-50338 County Fleet Program 1.02 .00 .00 .00 .00 .00 Supplies and Expense Totals $1,578.72 $2,782.18 $2,000.00 $3,975.58 $2,000.00 $2,000.00 State Account 51550 - Postage and Meter Expense Totals ($1,578.72) ($2,782.18) ($2,000.00) ($3,975.58) ($2,000.00) ($2,000.00) Department 08 - County Clerk Totals ($311,620.79) ($257,754.32) ($316,191.00) ($174,037.73) ($317,352.00) ($284,626.00) Department 09 - Administration/Human Resources Taxes 101-09-41220 Retained Sales Tax 40.00 42.67 40.00 30.00 40.00 40.00 Taxes Totals $40.00 $42.67 $40.00 $30.00 $40.00 $40.00 Public Charges for Services 101-09-46171 Administration/HR Fees/Copies 485.28 375.05 350.00 182.87 304.00 300.00 Public Charges for Services Totals $485.28 $375.05 $350.00 $182.87 $304.00 $300.00 State Account 51430 - Administration/Human Resources Personal Services 101-09-51430-50111 Salaries- Permanent Regular 384,026.87 387,865.10 462,200.00 273,922.52 462,200.00 427,139.00 101-09-51430-50135 PTO - Paid Time Off 32,198.12 37,523.34 .00 20,194.30 .00 .00 101-09-51430-50151 Social Security 31,281.63 31,560.67 35,396.00 22,343.72 35,396.00 32,799.00 101-09-51430-50152 Retirement (Employer's Share) 28,716.52 29,597.28 33,278.00 21,197.36 33,278.00 30,968.00 101-09-51430-50154 Hospital and Health Insurance 85,254.69 87,846.80 95,108.00 56,874.34 95,108.00 75,545.00 101-09-51430-50155 Life Insurance 140.40 146.08 144.00 122.22 144.00 180.00 101-09-51430-50157 Section 125 Administration Fee 100.80 143.18 150.00 75.60 150.00 100.00 101-09-51430-50161 Employer Contrib to Deferred Comp 3,913.65 5,855.48 7,220.00 3,540.42 7,220.00 5,355.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 23 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 09 - Administration/Human Resources State Account 51430 - Administration/Human Resources Personal Services 101-09-51430-50193 Accrued Vested PTO 5,000.00 .00 .00 4,032.73 .00 2,000.00 Comments Level Comment Administrator 2027 - PTO Converted to Deferred Comp Personal Services Totals $570,632.68 $580,537.93 $633,496.00 $402,303.21 $633,496.00 $574,086.00 Contractual Services 101-09-51430-50225 Telephone 819.60 816.51 950.00 670.54 950.00 950.00 101-09-51430-50227 Cell Phone 628.86 554.39 540.00 390.28 540.00 540.00 101-09-51430-50291 Other Contractual Services 800.00 300.00 300.00 200.00 300.00 300.00 Comments Level Comment Department Shredding Contractual Services Totals $2,248.46 $1,670.90 $1,790.00 $1,260.82 $1,790.00 $1,790.00 Supplies and Expense 101-09-51430-50311 Postage 190.02 218.71 250.00 182.21 250.00 250.00 101-09-51430-50312 Office Stationery and Forms 1,572.60 .00 750.00 429.47 750.00 750.00 Comments Level Comment Department IRS required forms: blank W-2, 1095, and 1099 forms. 101-09-51430-50313- 002 Printer Maint Contract 66.42 78.87 100.00 78.68 100.00 100.00 101-09-51430-50314 Sm Items of Equipment-Office 382.45 .00 .00 .00 .00 .00 101-09-51430-50315 Copier Expenses 732.24 710.13 750.00 508.63 750.00 750.00 101-09-51430-50315- 002 Copy Paper 349.14 157.96 250.00 160.96 250.00 250.00 101-09-51430-50318 Office Supplies 1,300.12 787.99 900.00 861.62 900.00 900.00 101-09-51430-50323 Employee Engagement 210.61 112.78 250.00 .00 250.00 250.00 101-09-51430-50328 Dues, Publications, Registrations .00 .00 5,000.00 .00 600.00 5,000.00 101-09-51430-50328- 101 Membership Dues 551.50 639.00 .00 510.00 .00 .00 101-09-51430-50335 Meals 21.46 360.66 500.00 .00 500.00 500.00 101-09-51430-50336 Lodging 1,127.50 3,540.71 3,500.00 844.00 3,500.00 3,500.00 101-09-51430-50337 Mileage 661.96 2,473.80 2,000.00 .00 2,000.00 2,000.00 101-09-51430-50338 County Fleet Program 31.79 67.32 150.00 41.00 150.00 150.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 24 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 09 - Administration/Human Resources State Account 51430 - Administration/Human Resources Supplies and Expense 101-09-51430-50339 Other Travel .00 1,637.16 1,700.00 .00 .00 1,700.00 101-09-51430-50357 Maintenance Agreement 1,094.13 1,124.64 .00 868.00 950.00 950.00 101-09-51430-50399 Miscellaneous Expenses .00 58.44 100.00 86.44 100.00 100.00 Supplies and Expense Totals $8,291.94 $11,968.17 $16,200.00 $4,571.01 $11,050.00 $17,150.00 Capital Outlay 101-09-51430-50811 Capital Equipment ($500-$5000) 800.00 .00 1,850.00 .00 3,544.00 2,150.00 Comments Level Comment Department Scheduled replacement of laptops. 2027 - Fiscal Manager 2028 - Fiscal Specialist 101-09-51430-50811- 002 Capital Equip-IT ($500-$5,000) 1,820.00 1,632.00 .00 3,544.00 .00 .00 Capital Outlay Totals $2,620.00 $1,632.00 $1,850.00 $3,544.00 $3,544.00 $2,150.00 State Account 51430 - Administration/Human Resources Totals ($583,793.08) ($595,809.00) ($653,336.00) ($411,679.04) ($649,880.00) ($595,176.00) Department 09 - Administration/Human Resources Totals ($583,267.80) ($595,391.28) ($652,946.00) ($411,466.17) ($649,536.00) ($594,836.00) Department 10 - Information Technology State Account 51451 - Information Technology Personal Services 101-10-51451-50111 Salaries- Permanent Regular 122,417.40 130,789.28 159,719.00 108,290.54 159,719.00 166,652.00 101-10-51451-50135 PTO - Paid Time Off 12,931.82 6,726.20 .00 4,059.10 .00 .00 101-10-51451-50151 Social Security 10,681.29 10,025.60 12,249.00 8,199.61 12,240.00 12,749.00 101-10-51451-50152 Retirement (Employer's Share) 9,340.32 9,569.25 11,500.00 8,089.15 11,500.00 12,082.00 101-10-51451-50154 Hospital and Health Insurance 40,121.32 39,958.90 49,410.00 37,700.64 49,410.00 50,744.00 101-10-51451-50155 Life Insurance 61.20 60.00 72.00 54.00 72.00 76.00 101-10-51451-50161 Employer Contrib to Deferred Comp .00 .00 400.00 25.00 .00 .00 101-10-51451-50193 Accrued Vested PTO 9,859.20 .00 .00 .00 .00 .00 Personal Services Totals $205,412.55 $197,129.23 $233,350.00 $166,418.04 $232,941.00 $242,303.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 25 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 10 - Information Technology State Account 51451 - Information Technology Contractual Services 101-10-51451-50225 Telephone 13,210.09 12,341.83 13,500.00 9,142.28 13,500.00 13,500.00 Comments Level Comment Department Costs for County's internet and telephone system 101-10-51451-50227 Cell Phone 534.66 505.68 1,050.00 591.81 1,000.00 1,200.00 101-10-51451-50248 Repair & Maintenance Svc .00 125.00 .00 940.07 .00 .00 101-10-51451-50291 Other Contractual Services .00 2,275.00 5,000.00 8,298.00 20,000.00 50,875.00 Comments Level Comment Department Includes but not limited to: e-Recycling Cloud-based data storage PEN testing Committee Added "Co-Management" IT support contract approved 08-17-26 Admin Committee Contractual Services Totals $13,744.75 $15,247.51 $19,550.00 $18,972.16 $34,500.00 $65,575.00 Supplies and Expense 101-10-51451-50311 Postage .00 .00 .00 51.74 .00 .00 101-10-51451-50313- 002 Printer Maint Contract 66.42 78.87 75.00 78.68 100.00 100.00 101-10-51451-50315- 002 Copy Paper .00 39.49 .00 .00 .00 .00 101-10-51451-50318 Office Supplies 64.37 29.39 3,000.00 57.98 500.00 500.00 101-10-51451-50318- 001 Office Supplies-IT Purchases 985.66 333.38 .00 .00 .00 1,500.00 101-10-51451-50323 Employee Engagement .00 .00 100.00 .00 100.00 100.00 101-10-51451-50328 Dues, Publications, Registrations .00 .00 .00 .00 .00 500.00 101-10-51451-50338 County Fleet Program 6.46 .00 50.00 .00 .00 .00 101-10-51451-50357 Maintenance Agreement 24,793.68 56,602.32 150,000.00 92,965.46 150,000.00 150,000.00 101-10-51451-50357- 001 Maintenance Agreement-Software 53,237.29 88,898.70 .00 7,896.61 .00 .00 101-10-51451-50399 Miscellaneous Expenses .00 (56.21) .00 .00 .00 .00 Supplies and Expense Totals $79,153.88 $145,925.94 $153,225.00 $101,050.47 $150,700.00 $152,700.00 Capital Outlay 101-10-51451-50801 Small Items of Equip ($100-$500) 351.11 2,256.48 3,000.00 584.50 3,000.00 4,500.00 101-10-51451-50811 Capital Equipment ($500-$5000) .00 379.99 11,250.00 .00 .00 .00 101-10-51451-50811- 002 Capital Equip-IT ($500-$5,000) 913.00 4,304.44 15,000.00 7,796.57 7,800.00 4,500.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 26 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 10 - Information Technology State Account 51451 - Information Technology Capital Outlay 101-10-51451-50813 Capital Equipment ($5,000-$10,000) .00 .00 .00 .00 .00 19,000.00 101-10-51451-50814 Depr Cap Equip (>$10,000) .00 .00 295,000.00 303,873.78 303,874.00 509,500.00 Capital Outlay Totals $1,264.11 $6,940.91 $324,250.00 $312,254.85 $314,674.00 $537,500.00 State Account 51451 - Information Technology Totals ($299,575.29) ($365,243.59) ($730,375.00) ($598,695.52) ($732,815.00) ($998,078.00) Department 10 - Information Technology Totals ($299,575.29) ($365,243.59) ($730,375.00) ($598,695.52) ($732,815.00) ($998,078.00) Department 11 - Treasurer Taxes 101-11-41150 Forest Crop Taxes 46,008.29 38,350.06 43,000.00 45,504.55 45,500.00 43,000.00 101-11-41160 Failed Lottery Credits - County Share 17.82 .00 .00 .00 .00 .00 101-11-41800 Interest on Taxes 164,213.84 186,314.11 200,000.00 161,821.06 200,000.00 200,000.00 Taxes Totals $210,239.95 $224,664.17 $243,000.00 $207,325.61 $245,500.00 $243,000.00 Intergovernmental Revenues 101-11-43660 St Aid-PILT 37,626.93 32,242.09 35,000.00 30,681.21 35,000.00 35,000.00 Intergovernmental Revenues Totals $37,626.93 $32,242.09 $35,000.00 $30,681.21 $35,000.00 $35,000.00 Fines, Forfeits and Penalties 101-11-45122 County Share Ag Use Penalty 460.00 346.50 .00 78.46 79.00 .00 Fines, Forfeits and Penalties Totals $460.00 $346.50 $0.00 $78.46 $79.00 $0.00 Public Charges for Services 101-11-46120 Treasurer's Revenue & Penalties 6,443.29 11,518.32 7,000.00 19,406.69 12,000.00 7,000.00 Public Charges for Services Totals $6,443.29 $11,518.32 $7,000.00 $19,406.69 $12,000.00 $7,000.00 Miscellaneous Revenues 101-11-48111 Interest on Treasurer's Checking and Investments 923,773.43 852,283.42 350,000.00 503,349.74 680,500.00 600,000.00 101-11-48111-001 Change in Market Value 19,786.39 167,715.96 .00 (182,466.62) .00 .00 101-11-48111-002 Earnings Credit 13,812.35 8,604.61 5,000.00 6,416.68 5,000.00 5,000.00 Miscellaneous Revenues Totals $957,372.17 $1,028,603.99 $355,000.00 $327,299.80 $685,500.00 $605,000.00 State Account 51520 - County Treasurer Personal Services 101-11-51520-50111 Salaries- Permanent Regular 132,986.08 136,901.86 161,557.00 81,524.68 161,557.00 131,612.00 101-11-51520-50112 Salaries-Permanent Overtime 324.02 .00 .00 213.53 .00 .00 101-11-51520-50135 PTO - Paid Time Off 5,040.11 5,269.75 .00 2,975.13 .00 .00 101-11-51520-50151 Social Security 10,388.91 10,668.99 12,458.00 5,980.09 12,458.00 10,121.00 101-11-51520-50152 Retirement (Employer's Share) 9,051.67 9,888.44 11,632.00 6,099.46 11,632.00 9,542.00 101-11-51520-50154 Hospital and Health Insurance 16,315.92 16,505.78 34,954.00 24,192.47 34,954.00 35,564.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 27 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 11 - Treasurer State Account 51520 - County Treasurer Personal Services 101-11-51520-50155 Life Insurance 90.42 88.50 108.00 51.00 108.00 76.00 101-11-51520-50157 Section 125 Administration Fee 50.40 50.40 50.00 71.40 100.00 100.00 101-11-51520-50161 Employer Contrib to Deferred Comp 650.00 637.50 1,300.00 450.00 1,300.00 660.00 Personal Services Totals $174,897.53 $180,011.22 $222,059.00 $121,557.76 $222,109.00 $187,675.00 Contractual Services 101-11-51520-50213 Accounting and Auditing 8,387.50 .00 .00 .00 .00 .00 101-11-51520-50225 Telephone 678.35 674.06 800.00 560.53 800.00 800.00 101-11-51520-50291 Other Contractual Services .00 345.00 30,000.00 28,500.00 30,000.00 30,000.00 Contractual Services Totals $9,065.85 $1,019.06 $30,800.00 $29,060.53 $30,800.00 $30,800.00 Supplies and Expense 101-11-51520-50311 Postage 5,885.56 6,889.90 6,500.00 4,831.21 6,500.00 6,500.00 101-11-51520-50312 Office Stationery and Forms 1,961.93 1,468.97 2,500.00 543.04 1,000.00 1,000.00 101-11-51520-50313- 002 Printer Maint Contract 132.85 157.75 150.00 157.35 150.00 150.00 101-11-51520-50314 Sm Items of Equipment-Office .00 300.00 300.00 270.97 300.00 300.00 101-11-51520-50315 Copier Expenses 3,695.05 2,820.06 1,800.00 850.96 1,800.00 1,800.00 101-11-51520-50315- 002 Copy Paper 167.95 163.96 400.00 119.97 400.00 400.00 101-11-51520-50318 Office Supplies 2,116.64 2,012.39 2,000.00 1,995.10 2,000.00 2,000.00 101-11-51520-50323 Employee Engagement 140.82 142.50 150.00 38.06 100.00 100.00 101-11-51520-50327 Public Notices/Advertising .00 675.00 675.00 .00 675.00 675.00 101-11-51520-50328 Dues, Publications, Registrations .00 .00 1,100.00 .00 1,100.00 1,100.00 101-11-51520-50328- 101 Membership Dues 308.13 180.00 .00 102.50 .00 .00 101-11-51520-50335 Meals .00 .00 100.00 .00 100.00 100.00 101-11-51520-50336 Lodging 865.99 494.00 1,000.00 303.00 1,000.00 1,000.00 101-11-51520-50337 Mileage 60.30 .00 .00 .00 .00 .00 101-11-51520-50338 County Fleet Program 272.68 155.21 250.00 116.60 250.00 250.00 101-11-51520-50397 Finance Expense/Bank Fees 39,414.12 34,353.10 40,000.00 21,355.30 40,000.00 40,000.00 101-11-51520-50399 Miscellaneous Expenses 20.00 25.00 25.00 .00 25.00 25.00 Supplies and Expense Totals $55,042.02 $49,837.84 $56,950.00 $30,684.06 $55,400.00 $55,400.00 Capital Outlay 101-11-51520-50801 Small Items of Equip ($100-$500) .00 .00 .00 .00 .00 300.00 101-11-51520-50811 Capital Equipment ($500-$5000) .00 .00 1,282.00 .00 1,282.00 982.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 28 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 11 - Treasurer State Account 51520 - County Treasurer Capital Outlay 101-11-51520-50811- 002 Capital Equip-IT ($500-$5,000) .00 1,282.00 .00 .00 .00 2,712.00 Comments Level Comment Department LAPTOP FOR BOBBI Capital Outlay Totals $0.00 $1,282.00 $1,282.00 $0.00 $1,282.00 $3,994.00 State Account 51520 - County Treasurer Totals ($239,005.40) ($232,150.12) ($311,091.00) ($181,302.35) ($309,591.00) ($277,869.00) State Account 51911 - Tax Deed Expense Contractual Services 101-11-51911-50202 Paper Service Fees .00 .00 .00 1,725.00 2,000.00 2,000.00 101-11-51911-50291 Other Contractual Services .00 5,120.00 7,500.00 9,502.62 10,000.00 10,000.00 Contractual Services Totals $0.00 $5,120.00 $7,500.00 $11,227.62 $12,000.00 $12,000.00 Supplies and Expense 101-11-51911-50311 Postage 1,762.00 5,940.73 2,500.00 2,900.00 5,000.00 5,000.00 101-11-51911-50327 Public Notices/Advertising 2,321.61 8,077.81 4,500.00 5,575.51 5,000.00 5,000.00 101-11-51911-50399 Miscellaneous Expenses .00 .00 .00 542.36 25.00 25.00 Supplies and Expense Totals $4,083.61 $14,018.54 $7,000.00 $9,017.87 $10,025.00 $10,025.00 State Account 51911 - Tax Deed Expense Totals ($4,083.61) ($19,138.54) ($14,500.00) ($20,245.49) ($22,025.00) ($22,025.00) State Account 51919 - Outlawed Taxes Supplies and Expense 101-11-51919-50399 Miscellaneous Expenses 30.19 .00 18.00 337.42 369.00 75.00 Supplies and Expense Totals $30.19 $0.00 $18.00 $337.42 $369.00 $75.00 State Account 51919 - Outlawed Taxes Totals ($30.19) $0.00 ($18.00) ($337.42) ($369.00) ($75.00) Department 11 - Treasurer Totals $969,023.14 $1,046,086.41 $314,391.00 $382,906.51 $646,094.00 $590,031.00 Department 12 - Facilities Mgmt Public Charges for Services 101-12-46170 Utility Refund-Towers 500.00 500.00 500.00 500.00 500.00 500.00 Public Charges for Services Totals $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 State Account 51600 - Maintenance Personal Services 101-12-51600-50111 Salaries- Permanent Regular 208,310.40 208,108.28 237,648.00 144,657.45 237,648.00 252,922.00 101-12-51600-50112 Salaries-Permanent Overtime 1,148.56 2,228.81 .00 1,437.20 1,304.00 .00 101-12-51600-50131 Sick Leave Pay .00 1,483.27 .00 266.40 .00 .00 101-12-51600-50135 PTO - Paid Time Off 22,331.46 24,607.69 .00 8,242.02 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 29 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 12 - Facilities Mgmt State Account 51600 - Maintenance Personal Services 101-12-51600-50145 On Call Pay 8,113.75 8,083.75 8,160.00 4,835.00 8,160.00 8,160.00 101-12-51600-50151 Social Security 17,865.55 20,850.31 18,996.00 11,590.23 18,996.00 20,053.00 101-12-51600-50152 Retirement (Employer's Share) 16,564.77 17,012.52 17,699.00 11,479.63 17,699.00 18,929.00 101-12-51600-50154 Hospital and Health Insurance 58,904.21 71,820.68 77,077.00 55,703.59 77,077.00 94,504.00 101-12-51600-50155 Life Insurance 154.77 175.50 180.00 117.00 180.00 190.00 101-12-51600-50157 Section 125 Administration Fee .00 .00 .00 .00 .00 50.00 101-12-51600-50161 Employer Contrib to Deferred Comp 1,547.15 962.50 1,925.00 675.00 975.00 1,020.00 Personal Services Totals $334,940.62 $355,333.31 $361,685.00 $239,003.52 $362,039.00 $395,828.00 Contractual Services 101-12-51600-50225 Telephone 684.85 669.36 800.00 556.68 800.00 800.00 101-12-51600-50235 Snow Removal 3,813.36 2,797.48 4,000.00 779.95 4,000.00 4,000.00 101-12-51600-50245 Grounds & Grounds Improvements 1,719.19 340.94 4,000.00 692.00 4,000.00 4,000.00 101-12-51600-50248 Repair & Maintenance Svc 12,283.42 27,040.33 15,000.00 6,168.53 15,000.00 17,000.00 101-12-51600-50291 Other Contractual Services 7,594.44 15,822.48 17,900.00 .00 17,900.00 18,500.00 101-12-51600-50292 Trash Removal 6,674.68 5,660.78 8,000.00 .00 .00 .00 101-12-51600-50294 Training 1,245.90 .00 2,400.00 .00 2,400.00 2,400.00 Contractual Services Totals $34,015.84 $52,331.37 $52,100.00 $8,197.16 $44,100.00 $46,700.00 Supplies and Expense 101-12-51600-50311 Postage 205.20 444.92 300.00 131.49 300.00 300.00 101-12-51600-50313- 002 Printer Maint Contract 66.43 78.87 85.00 78.68 85.00 85.00 101-12-51600-50314 Sm Items of Equipment-Office 104.99 .00 200.00 .00 198.00 200.00 101-12-51600-50315- 002 Copy Paper 165.96 .00 .00 .00 .00 200.00 101-12-51600-50318 Office Supplies 231.47 116.73 200.00 .00 200.00 200.00 101-12-51600-50323 Employee Engagement .00 496.05 250.00 .00 250.00 250.00 101-12-51600-50328 Dues, Publications, Registrations 178.75 .00 200.00 127.25 200.00 200.00 101-12-51600-50335 Meals .00 .00 200.00 .00 200.00 200.00 101-12-51600-50337 Mileage .00 .00 200.00 .00 200.00 200.00 101-12-51600-50338 County Fleet Program 42.16 41.65 .00 241.80 80.00 85.00 101-12-51600-50344 Janitorial Supplies 25,179.60 30,822.09 35,000.00 22,286.76 35,000.00 40,250.00 101-12-51600-50346 Clothing/Uniforms .00 .00 .00 .00 .00 750.00 101-12-51600-50351 Fuel 549.66 1,791.07 3,000.00 470.41 3,000.00 3,000.00 101-12-51600-50357 Maintenance Agreement 88,582.38 85,449.65 138,472.00 47,908.35 138,472.00 145,000.00 101-12-51600-50357- 001 Maintenance Agreement-Software 1,257.97 .00 .00 .00 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 30 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 12 - Facilities Mgmt State Account 51600 - Maintenance Supplies and Expense 101-12-51600-50359 Other Repair & Maint Supplies 21,476.53 17,682.03 23,500.00 13,493.46 23,500.00 24,025.00 101-12-51600-50399 Miscellaneous Expenses .00 38.97 .00 .00 .00 .00 Supplies and Expense Totals $138,041.10 $136,962.03 $201,607.00 $84,738.20 $201,685.00 $214,945.00 Capital Outlay 101-12-51600-50801 Small Items of Equip ($100-$500) 700.13 396.25 400.00 344.85 400.00 400.00 101-12-51600-50811 Capital Equipment ($500-$5000) 2,188.27 .00 4,500.00 .00 3,842.00 2,230.00 101-12-51600-50811- 002 Capital Equip-IT ($500-$5,000) .00 4,263.00 .00 .00 .00 .00 101-12-51600-50813 Capital Equipment ($5,000-$10,000) 10,691.20 .00 .00 .00 .00 .00 101-12-51600-50814 Depr Cap Equip (>$10,000) .00 .00 .00 .00 .00 41,000.00 Comments Level Comment Department Pickup with plow 101-12-51600-50821 Capital Improvements 37,750.00 36,275.00 37,000.00 .00 .00 .00 Comments Level Comment Department Replace 2 nd floor doorknobs $27,613 Replace flooring in Highway building $15,000 Administrator Flooring cost moved to Hwy Campus account group Doorknob replacement to be part of Safety & Security project for Second Floor Capital Outlay Totals $51,329.60 $40,934.25 $41,900.00 $344.85 $4,242.00 $43,630.00 State Account 51600 - Maintenance Totals ($558,327.16) ($585,560.96) ($657,292.00) ($332,283.73) ($612,066.00) ($701,103.00) State Account 51602 - Government Center Contractual Services 101-12-51602-50221 Heating Fuel 19,207.04 12,290.83 30,000.00 9,482.11 30,000.00 30,000.00 101-12-51602-50222 Electricity 99,448.62 42,749.99 50,000.00 33,540.17 50,000.00 50,000.00 101-12-51602-50224 Sanitary Sewer 17,113.94 33,762.35 28,000.00 14,818.71 28,000.00 28,000.00 101-12-51602-50291 Other Contractual Services .00 .00 .00 18,658.15 1,510.00 1,600.00 101-12-51602-50292 Trash Removal .00 1,117.56 .00 5,164.49 8,000.00 8,000.00 Contractual Services Totals $135,769.60 $89,920.73 $108,000.00 $81,663.63 $117,510.00 $117,600.00 Supplies and Expense 101-12-51602-50350 Generator Fuel .00 .00 1,000.00 .00 1,000.00 1,000.00 101-12-51602-50357 Maintenance Agreement .00 746.90 .00 21,199.32 24,000.00 24,000.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 31 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 12 - Facilities Mgmt State Account 51602 - Government Center Supplies and Expense 101-12-51602-50359 Other Repair & Maint Supplies .00 135.36 .00 2,335.13 27,025.00 27,025.00 Supplies and Expense Totals $0.00 $882.26 $1,000.00 $23,534.45 $52,025.00 $52,025.00 Fixed Charges 101-12-51602-50583 Pest Control .00 1,700.00 .00 650.00 2,000.00 2,000.00 Fixed Charges Totals $0.00 $1,700.00 $0.00 $650.00 $2,000.00 $2,000.00 State Account 51602 - Government Center Totals ($135,769.60) ($92,502.99) ($109,000.00) ($105,848.08) ($171,535.00) ($171,625.00) State Account 51604 - Public Safety Facility Contractual Services 101-12-51604-50221 Heating Fuel .00 19,961.26 21,000.00 12,733.28 22,000.00 22,000.00 101-12-51604-50222 Electricity .00 75,768.35 81,000.00 52,260.38 81,000.00 85,500.00 101-12-51604-50248 Repair & Maintenance Svc .00 3,797.13 .00 4,873.00 5,000.00 5,000.00 Contractual Services Totals $0.00 $99,526.74 $102,000.00 $69,866.66 $108,000.00 $112,500.00 Supplies and Expense 101-12-51604-50357 Maintenance Agreement .00 23,607.20 21,278.00 34,702.44 48,000.00 48,000.00 101-12-51604-50359 Other Repair & Maint Supplies .00 1,456.00 .00 1,163.60 3,000.00 3,000.00 Supplies and Expense Totals $0.00 $25,063.20 $21,278.00 $35,866.04 $51,000.00 $51,000.00 State Account 51604 - Public Safety Facility Totals $0.00 ($124,589.94) ($123,278.00) ($105,732.70) ($159,000.00) ($163,500.00) State Account 51606 - Airport Facilities Contractual Services 101-12-51606-50221 Heating Fuel .00 .00 .00 3,526.52 5,000.00 5,000.00 101-12-51606-50222 Electricity .00 .00 .00 5,365.65 8,750.00 8,750.00 Contractual Services Totals $0.00 $0.00 $0.00 $8,892.17 $13,750.00 $13,750.00 State Account 51606 - Airport Facilities Totals $0.00 $0.00 $0.00 ($8,892.17) ($13,750.00) ($13,750.00) State Account 51608 - Highway Campus Contractual Services 101-12-51608-50221 Heating Fuel .00 .00 .00 2,996.87 7,500.00 7,500.00 101-12-51608-50222 Electricity .00 .00 .00 3,707.82 6,250.00 6,250.00 101-12-51608-50223 Water .00 .00 .00 211.86 500.00 700.00 Contractual Services Totals $0.00 $0.00 $0.00 $6,916.55 $14,250.00 $14,450.00 Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 32 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 12 - Facilities Mgmt State Account 51608 - Highway Campus Capital Outlay 101-12-51608-50821 Capital Improvements .00 .00 .00 .00 .00 20,000.00 Comments Level Comment Administrator Replace flooring throughout the building Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $20,000.00 State Account 51608 - Highway Campus Totals $0.00 $0.00 $0.00 ($6,916.55) ($14,250.00) ($34,450.00) State Account 51612 - Central Kitchen Contractual Services 101-12-51612-50221 Heating Fuel .00 493.87 2,000.00 489.29 1,000.00 1,000.00 101-12-51612-50222 Electricity .00 5,222.95 6,000.00 4,899.10 6,250.00 6,250.00 101-12-51612-50223 Water .00 1,130.47 .00 357.25 1,500.00 1,500.00 101-12-51612-50224 Sanitary Sewer .00 191.56 2,500.00 .00 750.00 750.00 101-12-51612-50235 Snow Removal .00 .00 .00 .00 500.00 1,000.00 101-12-51612-50292 Trash Removal .00 1,312.83 1,800.00 1,683.72 2,500.00 2,500.00 Contractual Services Totals $0.00 $8,351.68 $12,300.00 $7,429.36 $12,500.00 $13,000.00 Supplies and Expense 101-12-51612-50357 Maintenance Agreement .00 585.00 .00 236.50 500.00 550.00 Supplies and Expense Totals $0.00 $585.00 $0.00 $236.50 $500.00 $550.00 Fixed Charges 101-12-51612-50583 Pest Control .00 760.00 .00 210.00 750.00 750.00 Fixed Charges Totals $0.00 $760.00 $0.00 $210.00 $750.00 $750.00 Capital Outlay 101-12-51612-50588 Parking Areas .00 .00 .00 .00 .00 32,000.00 Comments Level Comment Administrator Paving and striping of Central Kitchen parking areas Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $32,000.00 State Account 51612 - Central Kitchen Totals $0.00 ($9,696.68) ($12,300.00) ($7,875.86) ($13,750.00) ($46,300.00) Department 12 - Facilities Mgmt Totals ($693,596.76) ($811,850.57) ($901,370.00) ($567,049.09) ($983,851.00) ($1,130,228.00) Run by Judy Cornelison on 09/28/2026 15:33:00 PM Page 33 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 13 - Register of Deeds Taxes 101-13-41230 Real Estate Transfer Fees 110,812.92 122,132.14 100,000.00 87,627.48 100,000.00 100,000.00 Taxes Totals $110,812.92 $122,132.14 $100,000.00 $87,627.48 $100,000.00 $100,000.00 Public Charges for Services 101-13-41235 Reports Revenue .00 120.00 .00 160.00 160.00 150.00 101-13-46130 Register of Deeds Revenue 143,669.53 149,254.47 150,000.00 124,264.23 150,000.00 150,000.00 101-13-46132 Land Info Modernization Fees* 41,136.00 41,416.00 .00 30,560.00 43,130.00 .00 Public Charges for Services Totals $184,805.53 $190,790.47 $150,000.00 $154,984.23 $193,290.00 $150,150.00 State Account 51710 - Register of Deeds Personal Services 101-13-51710-50111 Salaries- Permanent Regular 110,387.28 112,361.80 121,365.00 89,573.01 121,365.00 139,523.00 101-13-51710-50112 Salaries-Permanent Overtime .00 .00 .00 97.65 98.00 .00 101-13-51710-50135 PTO - Paid Time Off 3,058.83 4,691.99 .00 3,910.65 .00 .00 101-13-51710-50151 Social Security 8,232.37 8,647.02 9,399.00 6,944.28 9,399.00 10,754.00 101-13-51710-50152 Retirement (Employer's Share) 7,555.75 8,144.49 8,738.00 6,737.81 8,738.00 10,116.00 101-13-51710-50154 Hospital and Health Insurance 36,105.15 32,694.59 34,651.00 26,240.13 34,651.00 35,604.00 101-13-51710-50155 Life Insurance 63.80 69.00 72.00 54.00 72.00 76.00 101-13-51710-50157 Section 125 Administration Fee 50.40 .00 .00 .00 .00 .00 101-13-51710-50161 Employer Contrib to Deferred Comp 800.00 875.00 1,500.00 675.00 1,500.00 1,020.00 Personal Services Totals $166,253.58 $167,483.89 $175,725.00 $134,232.53 $175,823.00 $197,093.00 Contractual Services 101-13-51710-50225 Telephone 679.53 672.16 700.00 558.08 700.00 700.00 101-13-51710-50291 Other Contractual Services .00 .00 5,000.00 5,000.00 5,000.00 .00 Comments Level Comment Department One-time cost to transition to cloud-based data storage 101-13-51710-50291- 009 Other Contractual Services-Fee Collection Agency 10,610.46 10,495.04 7,000.00 7,384.79 9,000.00 9,500.00 Contractual Services Totals $11,289.99 $11,167.20 $12,700.00 $12,942.87 $14,700.00 $10,200.00 Supplies and Expense 101-13-51710-50311 Postage 1,090.97 746.79 800.00 277.89 800.00 800.00 101-13-51710-50312 Office Stationery and Forms .00 .00 .00 2,062.28 1,800.00 3,500.00 Comments Level Comment Department Paper for property tax bills Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 34 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 13 - Register of Deeds State Account 51710 - Register of Deeds Supplies and Expense 101-13-51710-50313 Printing/Duplication .00 .00 .00 300.00 325.00 350.00 Comments Level Comment Department Printing back page text on tax billing paper 101-13-51710-50313- 002 Printer Maint Contract 66.43 78.87 70.00 78.68 100.00 100.00 101-13-51710-50314 Sm Items of Equipment-Office .00 72.99 .00 .00 .00 .00 101-13-51710-50315 Copier Expenses 234.29 320.00 240.00 359.58 1,800.00 1,800.00 Comments Level Comment Department Increased usage for printing of property tax bills 101-13-51710-50315- 002 Copy Paper .00 124.47 80.00 39.49 80.00 80.00 101-13-51710-50318 Office Supplies 945.36 680.98 1,000.00 367.28 600.00 800.00 101-13-51710-50323 Employee Engagement 100.00 92.89 100.00 .00 100.00 100.00 101-13-51710-50328 Dues, Publications, Registrations 125.00 575.00 1,120.00 .00 1,120.00 1,125.00 101-13-51710-50328- 101 Membership Dues 125.00 185.00 .00 315.00 .00 .00 101-13-51710-50335 Meals 40.45 244.21 200.00 49.05 200.00 200.00 101-13-51710-50336 Lodging 756.11 1,709.77 1,500.00 671.91 1,500.00 1,500.00 101-13-51710-50337 Mileage .00 2,058.70 1,600.00 884.52 1,800.00 2,200.00 101-13-51710-50338 County Fleet Program 335.87 .00 .00 30.20 31.00 .00 101-13-51710-50399 Miscellaneous Expenses 1,058.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $4,877.48 $6,889.67 $6,710.00 $5,435.88 $10,256.00 $12,555.00 Capital Outlay 101-13-51710-50811 Capital Equipment ($500-$5000) .00 .00 3,132.00 .00 3,224.00 .00 101-13-51710-50811- 002 Capital Equip-IT ($500-$5,000) 1,073.00 2,564.00 .00 3,224.00 .00 .00 Capital Outlay Totals $1,073.00 $2,564.00 $3,132.00 $3,224.00 $3,224.00 $0.00 State Account 51710 - Register of Deeds Totals ($183,494.05) ($188,104.76) ($198,267.00) ($155,835.28) ($204,003.00) ($219,848.00) Department 13 - Register of Deeds Totals $112,124.40 $124,817.85 $51,733.00 $86,776.43 $89,287.00 $30,302.00 Department 16 - Sheriff's Dept Intergovernmental Revenues 101-16-43213 Fed Grant-Bulletproof Vest Partnership .00 .00 1,450.00 .00 1,500.00 1,500.00 101-16-43521 St Aid-LE Sheriff - Training Reimb 6,000.00 7,360.00 .00 .00 .00 .00 101-16-43521-001 St Aid-County Law Enforcement 31,556.00 32,056.00 31,372.00 31,372.00 31,372.00 31,372.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 35 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept Intergovernmental Revenues 101-16-43523 St Aid-LE Jail - Training Reimb .00 .00 10,000.00 .00 10,000.00 10,000.00 101-16-43523-001 St Aid-Law Enforcement-Jail-DNA 700.00 820.00 700.00 630.00 700.00 700.00 101-16-43524 St Aid-Rec Officer 10,285.61 .00 15,000.00 .00 15,000.00 15,000.00 101-16-43528 St Aid-Co/Tribal Law Enforcement 25,585.00 25,497.00 25,062.00 25,062.00 25,062.00 25,062.00 Intergovernmental Revenues Totals $74,126.61 $65,733.00 $83,584.00 $57,064.00 $83,634.00 $83,634.00 Fines, Forfeits and Penalties 101-16-45201 Restitution/Damages 2,831.52 557.20 .00 401.46 400.00 .00 101-16-45202 Jail Restitution/Damages 611.79 1,389.58 .00 1,048.62 1,050.00 .00 Fines, Forfeits and Penalties Totals $3,443.31 $1,946.78 $0.00 $1,450.08 $1,450.00 $0.00 Public Charges for Services 101-16-46210 Warrant Fees Collected by Jail 5,106.95 3,283.55 .00 1,731.43 1,800.00 .00 101-16-46211 Sheriff Fees 13,678.00 15,386.00 8,119.00 15,276.40 15,000.00 10,000.00 101-16-46213 Canteen Fund Revenue* 28,944.25 118,243.96 .00 55,712.30 55,713.00 .00 101-16-46215 Report and Copy Fees 1,514.31 2,020.72 1,000.00 1,358.00 1,360.00 1,500.00 101-16-46217 Boarding of Prisoners 103,733.12 88,220.00 40,000.00 25,380.00 40,000.00 30,000.00 101-16-46221 Jail Fees 7,747.16 34,840.43 .00 43,698.50 48,000.00 .00 101-16-46242 Jail Revenue-Monitors .00 .00 .00 28.44 29.00 .00 Public Charges for Services Totals $160,723.79 $261,994.66 $49,119.00 $143,185.07 $161,902.00 $41,500.00 Intergovernmental Charges for Services 101-16-47393 Revenue from Local Governments- Prisoner Housing .00 38,252.50 .00 66,220.50 80,000.00 120,000.00 Intergovernmental Charges for Services Totals $0.00 $38,252.50 $0.00 $66,220.50 $80,000.00 $120,000.00 Miscellaneous Revenues 101-16-48290 Sundry Revenues .00 26.40 .00 .00 .00 .00 101-16-48403 State Restitution-Sheriff 441.43 75.00 .00 729.83 185.00 .00 101-16-48501 Contributions to Law Enforcement .00 .00 .00 1,269.82 1,300.00 .00 101-16-48511 Contributions for K-9 Program .00 .00 .00 89,002.56 75,000.00 .00 101-16-48513 Contributions-LE Equipment 700.00 20,000.00 .00 .00 .00 .00 101-16-48514 Contributions-Shop With a Cop* 41,513.27 28,874.00 .00 7,306.00 1,000.00 .00 101-16-48515 Contributions-Emerg Response Team ERT* 10,767.00 13,493.52 .00 9,273.50 8,300.00 .00 101-16-48516 Contributions-Cops and Bobbers* .00 450.00 .00 .00 .00 .00 101-16-48611 Revenue-Jail Phones 1,062.96 30,000.00 .00 .00 .00 .00 Miscellaneous Revenues Totals $54,484.66 $92,918.92 $0.00 $107,581.71 $85,785.00 $0.00 State Account 52110 - Sheriff Personal Services 101-16-52110-50111 Salaries- Permanent Regular 1,060,035.10 1,038,839.47 1,359,646.00 858,681.21 1,359,646.00 1,477,554.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 36 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52110 - Sheriff Personal Services 101-16-52110-50112 Salaries-Permanent Overtime 174,084.73 153,470.81 98,333.00 165,275.86 142,000.00 96,580.00 101-16-52110-50114 Salaries-Temporary 17,775.85 19,408.72 .00 12,478.37 13,000.00 .00 101-16-52110-50116 Salaries-Temporary Overtime 862.50 .00 .00 .00 .00 .00 101-16-52110-50135 PTO - Paid Time Off 110,810.39 127,716.74 .00 94,528.17 .00 .00 101-16-52110-50151 Social Security 102,772.50 98,317.53 112,219.00 84,256.38 112,219.00 120,953.00 101-16-52110-50152 Retirement (Employer's Share) 183,523.25 189,507.09 207,488.00 159,571.27 207,488.00 220,726.00 101-16-52110-50154 Hospital and Health Insurance 274,359.53 281,021.60 336,058.00 235,141.53 336,058.00 336,472.00 101-16-52110-50155 Life Insurance 597.51 606.22 684.00 489.65 684.00 722.00 101-16-52110-50157 Section 125 Administration Fee 454.13 552.30 550.00 340.20 550.00 450.00 101-16-52110-50161 Employer Contrib to Deferred Comp 5,090.00 6,352.50 9,765.00 4,030.77 9,765.00 6,240.00 101-16-52110-50193 Accrued Vested PTO 30,723.00 .00 .00 12,807.94 .00 2,000.00 Comments Level Comment Administrator 2027 - PTO converted to Deferred Comp Personal Services Totals $1,961,088.49 $1,915,792.98 $2,124,743.00 $1,627,601.35 $2,181,410.00 $2,261,697.00 Contractual Services 101-16-52110-50212 Legal Fees (1,061.27) .00 .00 .00 .00 .00 101-16-52110-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 101-16-52110-50225 Telephone 1,740.63 1,648.73 2,000.00 1,370.97 2,000.00 2,000.00 101-16-52110-50227 Cell Phone 11,030.95 11,279.80 12,400.00 8,014.63 12,400.00 15,120.00 101-16-52110-50248 Repair & Maintenance Svc 33,082.37 56,489.73 38,000.00 13,122.45 38,000.00 40,000.00 101-16-52110-50291 Other Contractual Services 10,149.68 79,833.26 39,845.00 56,497.76 56,500.00 47,846.00 Contractual Services Totals $55,442.36 $149,251.52 $92,245.00 $79,005.81 $108,900.00 $104,966.00 Supplies and Expense 101-16-52110-50311 Postage 1,105.01 966.19 1,500.00 1,661.59 1,500.00 1,500.00 101-16-52110-50313- 002 Printer Maint Contract 265.79 315.45 375.00 314.71 375.00 450.00 101-16-52110-50314 Sm Items of Equipment-Office 1,087.39 485.92 900.00 31.98 900.00 1,000.00 101-16-52110-50314- 002 Sm Items of Equipment-IT Purchases 17.02 240.33 .00 577.00 .00 .00 101-16-52110-50315 Copier Expenses 721.65 504.21 600.00 328.75 600.00 600.00 101-16-52110-50315- 002 Copy Paper 671.80 315.92 500.00 .00 500.00 500.00 101-16-52110-50318 Office Supplies 1,397.34 3,510.43 2,000.00 1,455.61 2,000.00 2,100.00 101-16-52110-50318- 001 Office Supplies-IT Purchases 47.98 .00 .00 .00 .00 .00 101-16-52110-50323 Employee Engagement 866.22 462.49 950.00 549.67 950.00 1,000.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 37 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52110 - Sheriff Supplies and Expense 101-16-52110-50325 EAP Program Expense 2,375.00 5,315.00 5,400.00 4,200.00 5,400.00 5,625.00 101-16-52110-50328 Dues, Publications, Registrations 10,285.65 11,898.55 15,000.00 1,804.15 15,000.00 15,000.00 101-16-52110-50328- 101 Membership Dues 172.60 250.00 .00 465.00 .00 .00 101-16-52110-50328- 103 Registration Fees - Training, Meetings, Conferences 4,444.00 6,666.93 .00 7,097.78 .00 .00 101-16-52110-50335 Meals 1,466.71 1,273.41 2,600.00 1,334.24 2,600.00 3,000.00 101-16-52110-50335- 100 Taxable Meals 334.27 228.45 .00 155.74 .00 .00 101-16-52110-50336 Lodging 14,368.97 9,106.55 12,000.00 9,451.75 12,000.00 12,500.00 101-16-52110-50338 County Fleet Program 292.40 44.88 .00 22.80 25.00 .00 101-16-52110-50339 Other Travel .00 83.53 .00 717.60 718.00 4,000.00 Comments Level Comment Department National Sheriff Convention 101-16-52110-50346 Clothing/Uniforms 12,003.01 11,925.29 15,400.00 16,200.00 16,200.00 16,200.00 101-16-52110-50347 Officer Supplies 12,255.74 20,356.64 18,500.00 15,840.57 18,500.00 19,500.00 Comments Level Comment Department Replace fire arms - cycle every year 101-16-52110-50347- 002 Officer Supplies-Investigations 10,809.64 11,443.30 14,000.00 8,058.27 14,000.00 14,500.00 101-16-52110-50348 Educational Supplies 105.23 .00 300.00 370.98 300.00 300.00 101-16-52110-50351 Fuel 75,411.44 66,622.58 73,000.00 33,654.02 73,000.00 75,000.00 101-16-52110-50357 Maintenance Agreement 12,171.39 38,332.70 32,880.00 27,912.71 32,880.00 12,000.00 Comments Level Comment Department Code 4 - AI Software 101-16-52110-50357- 001 Maintenance Agreement-Software 9,785.45 .00 .00 .00 .00 .00 101-16-52110-50359 Other Repair & Maint Supplies 1,936.31 11,063.76 7,500.00 11,118.97 10,000.00 10,000.00 101-16-52110-50393 Public Recruitment-Physical/Drug .00 4,080.10 .00 1,811.50 1,500.00 .00 101-16-52110-50399 Miscellaneous Expenses 6.99 7,780.82 100.00 2,548.80 2,550.00 100.00 Supplies and Expense Totals $174,405.00 $213,273.43 $203,505.00 $147,684.19 $211,498.00 $194,875.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 38 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52110 - Sheriff Capital Outlay 101-16-52110-50801 Small Items of Equip ($100-$500) .00 .00 .00 863.69 1,000.00 1,000.00 Capital Outlay Totals $0.00 $0.00 $0.00 $863.69 $1,000.00 $1,000.00 State Account 52110 - Sheriff Totals ($2,190,935.85) ($2,278,317.93) ($2,420,493.00) ($1,855,155.04) ($2,502,808.00) ($2,562,538.00) State Account 52112 - Cty/Tribal Law Enforcement Contractual Services 101-16-52112-50248 Repair & Maintenance Svc 419.20 .00 1,000.00 .00 1,000.00 1,000.00 101-16-52112-50261 Grant Purchases 28,156.23 23,291.54 24,000.00 9,565.80 24,000.00 24,000.00 Contractual Services Totals $28,575.43 $23,291.54 $25,000.00 $9,565.80 $25,000.00 $25,000.00 Supplies and Expense 101-16-52112-50314 Sm Items of Equipment-Office .00 .00 100.00 .00 .00 .00 101-16-52112-50328 Dues, Publications, Registrations .00 .00 200.00 .00 .00 .00 101-16-52112-50335 Meals .00 .00 100.00 .00 .00 .00 101-16-52112-50336 Lodging .00 .00 300.00 .00 .00 .00 Supplies and Expense Totals $0.00 $0.00 $700.00 $0.00 $0.00 $0.00 State Account 52112 - Cty/Tribal Law Enforcement Totals ($28,575.43) ($23,291.54) ($25,700.00) ($9,565.80) ($25,000.00) ($25,000.00) State Account 52113 - Forestry/Rec Officer Personal Services 101-16-52113-50111 Salaries- Permanent Regular 54,316.33 55,290.71 71,370.00 45,262.67 71,370.00 76,363.00 101-16-52113-50112 Salaries-Permanent Overtime 28,797.86 22,715.98 .00 28,143.57 23,000.00 .00 101-16-52113-50114 Salaries-Temporary .00 .00 14,999.00 .00 .00 .00 101-16-52113-50135 PTO - Paid Time Off 6,883.80 9,351.30 .00 6,927.40 .00 .00 101-16-52113-50151 Social Security 6,913.41 6,564.40 6,607.00 6,037.26 6,607.00 5,842.00 101-16-52113-50152 Retirement (Employer's Share) 13,016.12 13,180.94 10,563.00 11,890.09 10,563.00 11,103.00 101-16-52113-50154 Hospital and Health Insurance 1,725.67 8,628.35 9,517.00 6,403.81 9,517.00 9,884.00 101-16-52113-50155 Life Insurance 32.38 32.48 36.00 24.23 36.00 38.00 101-16-52113-50157 Section 125 Administration Fee .00 43.69 50.00 33.91 50.00 50.00 Personal Services Totals $111,685.57 $115,807.85 $113,142.00 $104,722.94 $121,143.00 $103,280.00 Contractual Services 101-16-52113-50248 Repair & Maintenance Svc .00 2,479.12 .00 .00 .00 .00 Contractual Services Totals $0.00 $2,479.12 $0.00 $0.00 $0.00 $0.00 Supplies and Expense 101-16-52113-50314 Sm Items of Equipment-Office .00 .00 100.00 .00 100.00 100.00 101-16-52113-50318 Office Supplies .00 .00 50.00 .00 50.00 50.00 101-16-52113-50328 Dues, Publications, Registrations 19.00 19.00 200.00 30.65 200.00 300.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 39 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52113 - Forestry/Rec Officer Supplies and Expense 101-16-52113-50335 Meals 80.00 35.60 100.00 .00 100.00 100.00 101-16-52113-50336 Lodging .00 .00 300.00 .00 300.00 500.00 101-16-52113-50347 Officer Supplies 85.31 .00 1,000.00 297.99 1,000.00 1,000.00 101-16-52113-50351 Fuel 4,496.62 3,859.08 10,000.00 1,354.99 10,000.00 10,000.00 101-16-52113-50359 Other Repair & Maint Supplies 150.00 2,517.06 4,000.00 3,532.18 4,000.00 5,000.00 Supplies and Expense Totals $4,830.93 $6,430.74 $15,750.00 $5,215.81 $15,750.00 $17,050.00 Capital Outlay 101-16-52113-50813 Capital Equipment ($5,000-$10,000) .00 .00 .00 10,499.00 32,500.00 .00 Comments Level Comment Department 2027 - UTV Purchase Administrator Removed - purchase planned for 2026 with Board approval 101-16-52113-50814 Depr Cap Equip (>$10,000) .00 .00 .00 21,824.00 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $32,323.00 $32,500.00 $0.00 State Account 52113 - Forestry/Rec Officer Totals ($116,516.50) ($124,717.71) ($128,892.00) ($142,261.75) ($169,393.00) ($120,330.00) State Account 52115 - K-9 Officer Personal Services 101-16-52115-50111 Salaries- Permanent Regular 2,610.71 4,711.18 14,948.00 17,537.26 14,948.00 16,790.00 101-16-52115-50112 Salaries-Permanent Overtime 3,966.41 4,205.98 .00 12,033.95 11,000.00 .00 101-16-52115-50151 Social Security 492.69 681.90 1,142.00 2,227.80 1,142.00 1,285.00 101-16-52115-50152 Retirement (Employer's Share) 929.37 1,370.04 2,212.00 4,375.83 2,212.00 2,442.00 101-16-52115-50154 Hospital and Health Insurance 112.26 920.01 .00 2,554.49 2,789.00 .00 101-16-52115-50155 Life Insurance 2.22 3.52 .00 9.64 11.00 .00 101-16-52115-50157 Section 125 Administration Fee .00 4.61 .00 3.89 6.00 .00 101-16-52115-50161 Employer Contrib to Deferred Comp .00 .00 .00 49.23 37.00 .00 Personal Services Totals $8,113.66 $11,897.24 $18,302.00 $38,792.09 $32,145.00 $20,517.00 Supplies and Expense 101-16-52115-50328 Dues, Publications, Registrations .00 .00 .00 1,000.00 .00 .00 101-16-52115-50335 Meals .00 .00 .00 1,467.65 2,000.00 .00 101-16-52115-50336 Lodging .00 (.01) .00 7,204.71 7,400.00 .00 101-16-52115-50347 Officer Supplies 1,168.24 1,243.61 6,000.00 24,702.77 27,000.00 7,000.00 101-16-52115-50399 Miscellaneous Expenses .00 .00 .00 8,936.74 800.00 800.00 Supplies and Expense Totals $1,168.24 $1,243.60 $6,000.00 $43,311.87 $37,200.00 $7,800.00 State Account 52115 - K-9 Officer Totals ($9,281.90) ($13,140.84) ($24,302.00) ($82,103.96) ($69,345.00) ($28,317.00) Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 40 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52120 - Capital Expense-Sheriff Capital Outlay 101-16-52120-50801 Small Items of Equip ($100-$500) 465.04 .00 .00 423.12 424.00 .00 101-16-52120-50811 Capital Equipment ($500-$5000) 40,539.00 4,905.84 26,000.00 18,505.91 26,000.00 14,140.00 Comments Level Comment Department Tazers and portable radios 101-16-52120-50811- 002 Capital Equip-IT ($500-$5,000) 11,871.96 16,683.11 16,950.00 21,588.00 22,000.00 15,300.00 101-16-52120-50811- 005 Capital Equip-Vests ($500-$5,000) 1,349.00 4,374.02 4,600.00 563.00 4,600.00 4,700.00 101-16-52120-50813 Capital Equipment ($5,000-$10,000) 155,843.98 175,197.27 .00 6,954.01 8,000.00 10,000.00 101-16-52120-50814 Depr Cap Equip (>$10,000) .00 .00 201,000.00 172,937.04 201,000.00 211,100.00 Comments Level Comment Department Annually budget for purchase of 3 squads Capital Outlay Totals $210,068.98 $201,160.24 $248,550.00 $220,971.08 $262,024.00 $255,240.00 State Account 52120 - Capital Expense-Sheriff Totals ($210,068.98) ($201,160.24) ($248,550.00) ($220,971.08) ($262,024.00) ($255,240.00) State Account 52140 - E.R.T (SWAT) Expenses Contractual Services 101-16-52140-50248 Repair & Maintenance Svc 78.07 2,506.76 .00 (183.57) .00 .00 Contractual Services Totals $78.07 $2,506.76 $0.00 ($183.57) $0.00 $0.00 Supplies and Expense 101-16-52140-50347 Officer Supplies 17,960.03 22,235.26 20,000.00 10,945.86 20,000.00 20,000.00 101-16-52140-50399 Miscellaneous Expenses .00 .00 .00 759.80 53.00 .00 Supplies and Expense Totals $17,960.03 $22,235.26 $20,000.00 $11,705.66 $20,053.00 $20,000.00 Capital Outlay 101-16-52140-50801 Small Items of Equip ($100-$500) 479.00 .00 .00 .00 .00 .00 Capital Outlay Totals $479.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 52140 - E.R.T (SWAT) Expenses Totals ($18,517.10) ($24,742.02) ($20,000.00) ($11,522.09) ($20,053.00) ($20,000.00) State Account 52601 - Dispatch Personal Services 101-16-52601-50111 Salaries- Permanent Regular 372,242.64 450,736.60 491,400.00 310,806.98 491,400.00 498,344.00 101-16-52601-50112 Salaries-Permanent Overtime 54,180.71 84,329.15 .00 77,101.39 75,000.00 .00 101-16-52601-50114 Salaries-Temporary .00 .00 .00 3,661.24 3,900.00 .00 101-16-52601-50131 Sick Leave Pay 77.06 .00 .00 .00 .00 .00 101-16-52601-50135 PTO - Paid Time Off 21,592.23 38,397.17 .00 31,590.23 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 41 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52601 - Dispatch Personal Services 101-16-52601-50151 Social Security 32,753.60 42,067.94 37,834.00 30,823.02 37,834.00 38,303.00 101-16-52601-50152 Retirement (Employer's Share) 29,953.79 39,721.60 35,381.00 30,071.85 35,381.00 36,132.00 101-16-52601-50154 Hospital and Health Insurance 89,270.48 116,165.59 122,667.00 72,986.66 122,667.00 116,220.00 101-16-52601-50155 Life Insurance 251.37 321.00 328.00 234.00 328.00 342.00 101-16-52601-50157 Section 125 Administration Fee 152.60 244.30 250.00 226.80 250.00 350.00 101-16-52601-50161 Employer Contrib to Deferred Comp 1,009.20 1,503.30 4,320.00 1,190.00 4,320.00 1,920.00 101-16-52601-50193 Accrued Vested PTO .00 1,561.97 .00 .00 .00 2,000.00 Comments Level Comment Administrator 2027 - PTO converted to Deferred Comp Personal Services Totals $601,483.68 $775,048.62 $692,180.00 $558,692.17 $771,080.00 $693,611.00 Contractual Services 101-16-52601-50225 Telephone 3,444.68 3,543.28 4,000.00 7,315.76 6,000.00 6,000.00 101-16-52601-50227 Cell Phone .00 354.79 500.00 390.28 500.00 600.00 101-16-52601-50291 Other Contractual Services .00 .00 2,000.00 .00 2,000.00 2,000.00 101-16-52601-50294 Training .00 1,328.50 .00 .00 .00 .00 Contractual Services Totals $3,444.68 $5,226.57 $6,500.00 $7,706.04 $8,500.00 $8,600.00 Supplies and Expense 101-16-52601-50315 Copier Expenses .00 .00 .00 195.75 381.00 700.00 101-16-52601-50315- 002 Copy Paper .00 157.96 400.00 253.44 400.00 400.00 101-16-52601-50318 Office Supplies 276.95 251.75 1,000.00 294.15 1,000.00 1,000.00 Comments Level Comment Department online training program 101-16-52601-50323 Employee Engagement .00 .00 400.00 .00 400.00 400.00 101-16-52601-50328 Dues, Publications, Registrations .00 .00 4,000.00 (358.93) 4,000.00 4,000.00 101-16-52601-50328- 103 Registration Fees - Training, Meetings, Conferences 150.00 .00 .00 1,391.24 .00 .00 101-16-52601-50335 Meals .00 643.31 3,000.00 496.75 3,000.00 3,000.00 101-16-52601-50335- 100 Taxable Meals .00 155.89 .00 .00 .00 .00 101-16-52601-50336 Lodging .00 2,725.50 5,400.00 1,621.03 5,400.00 5,400.00 101-16-52601-50338 County Fleet Program 21.42 581.91 200.00 405.00 200.00 350.00 101-16-52601-50339 Other Travel .00 .00 .00 .00 75.00 .00 101-16-52601-50346 Clothing/Uniforms 398.00 .00 500.00 .00 500.00 500.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 42 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52601 - Dispatch Supplies and Expense 101-16-52601-50351 Fuel .00 .00 .00 14.00 24.00 24.00 101-16-52601-50357 Maintenance Agreement 82,292.35 90,814.50 99,225.00 76,926.78 99,225.00 104,500.00 101-16-52601-50392 Public Recruitment-Advertising 11.85 .00 .00 .00 .00 .00 101-16-52601-50393 Public Recruitment-Physical/Drug 1,882.83 581.50 .00 233.00 400.00 .00 101-16-52601-50394 Public Recruitment-Background 21.00 .00 .00 511.00 1,020.00 .00 101-16-52601-50399 Miscellaneous Expenses .00 .00 .00 2,500.00 .00 .00 Supplies and Expense Totals $85,054.40 $95,912.32 $114,125.00 $84,483.21 $116,025.00 $120,274.00 Capital Outlay 101-16-52601-50801 Small Items of Equip ($100-$500) 1,171.10 .00 .00 499.00 600.00 500.00 101-16-52601-50811 Capital Equipment ($500-$5000) 2,375.89 .00 12,000.00 .00 12,000.00 12,000.00 101-16-52601-50811- 002 Capital Equip-IT ($500-$5,000) .00 .00 .00 4,870.00 5,000.00 5,000.00 Capital Outlay Totals $3,546.99 $0.00 $12,000.00 $5,369.00 $17,600.00 $17,500.00 State Account 52601 - Dispatch Totals ($693,529.75) ($876,187.51) ($824,805.00) ($656,250.42) ($913,205.00) ($839,985.00) State Account 52710 - Jail Operating Expense Personal Services 101-16-52710-50111 Salaries- Permanent Regular 608,470.71 689,485.58 750,088.00 477,230.52 750,088.00 767,965.00 101-16-52710-50112 Salaries-Permanent Overtime 109,145.70 133,813.08 .00 85,481.98 95,000.00 .00 101-16-52710-50114 Salaries-Temporary 17,922.93 70,041.68 .00 82,072.61 82,000.00 .00 101-16-52710-50116 Salaries-Temporary Overtime 2,937.50 4,937.50 .00 7,550.00 8,000.00 .00 101-16-52710-50131 Sick Leave Pay 154.14 242.88 .00 .00 .00 .00 101-16-52710-50135 PTO - Paid Time Off 30,313.80 43,361.05 .00 39,028.42 48,650.00 .00 101-16-52710-50151 Social Security 56,476.23 69,874.49 57,591.00 51,301.00 57,591.00 58,882.00 101-16-52710-50152 Retirement (Employer's Share) 50,589.35 60,612.32 54,008.00 47,529.25 54,008.00 55,680.00 101-16-52710-50154 Hospital and Health Insurance 172,510.24 205,234.65 221,660.00 140,213.52 221,660.00 226,286.00 101-16-52710-50155 Life Insurance 388.97 457.50 522.00 352.50 522.00 532.00 101-16-52710-50157 Section 125 Administration Fee 177.10 234.50 200.00 189.00 200.00 350.00 101-16-52710-50161 Employer Contrib to Deferred Comp 1,218.30 981.70 2,465.00 1,017.50 2,465.00 1,680.00 Personal Services Totals $1,050,304.97 $1,279,276.93 $1,086,534.00 $931,966.30 $1,320,184.00 $1,111,375.00 Contractual Services 101-16-52710-50225 Telephone 2,103.76 2,241.12 3,000.00 1,784.36 3,000.00 3,000.00 101-16-52710-50227 Cell Phone 1,457.24 1,458.89 2,000.00 1,065.63 1,800.00 1,900.00 101-16-52710-50248 Repair & Maintenance Svc 2,028.97 2,834.79 4,600.00 1,076.98 4,600.00 4,600.00 101-16-52710-50291 Other Contractual Services 4,457.11 1,061.78 10,000.00 916.25 2,000.00 2,000.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 43 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52710 - Jail Operating Expense Contractual Services 101-16-52710-50299 Prisoner Housing 375,472.20 .00 .00 .00 .00 .00 Contractual Services Totals $385,519.28 $7,596.58 $19,600.00 $4,843.22 $11,400.00 $11,500.00 Supplies and Expense 101-16-52710-50311 Postage 474.74 609.87 600.00 282.79 600.00 700.00 101-16-52710-50313- 002 Printer Maint Contract 199.29 638.27 250.00 236.03 300.00 400.00 101-16-52710-50314 Sm Items of Equipment-Office 188.69 267.56 1,000.00 .00 1,000.00 1,000.00 101-16-52710-50315 Copier Expenses 1,001.28 1,970.29 2,000.00 750.63 2,000.00 2,500.00 101-16-52710-50315- 002 Copy Paper 505.88 1,055.42 2,000.00 163.96 350.00 1,500.00 101-16-52710-50318 Office Supplies 2,913.75 1,410.17 4,000.00 1,302.28 2,400.00 3,000.00 101-16-52710-50318- 001 Office Supplies-IT Purchases 9.99 .00 .00 .00 .00 .00 101-16-52710-50323 Employee Engagement 385.56 .00 950.00 .00 950.00 950.00 101-16-52710-50328 Dues, Publications, Registrations 1,355.86 102.90 5,000.00 253.75 750.00 3,000.00 101-16-52710-50328- 103 Registration Fees - Training, Meetings, Conferences 832.00 2,790.00 .00 458.55 .00 .00 101-16-52710-50335 Meals 30.20 1,634.80 2,500.00 1,879.52 2,100.00 2,500.00 101-16-52710-50335- 100 Taxable Meals 294.25 402.39 .00 116.95 .00 .00 101-16-52710-50336 Lodging 349.57 4,847.94 5,000.00 7,665.40 7,700.00 6,000.00 101-16-52710-50337 Mileage .00 414.40 1,000.00 391.21 1,000.00 1,200.00 101-16-52710-50338 County Fleet Program 100.30 71.91 1,000.00 121.20 800.00 1,000.00 101-16-52710-50345 Jail Supplies 11,418.26 14,206.01 6,000.00 4,202.95 6,000.00 10,000.00 101-16-52710-50346 Clothing/Uniforms 6,258.58 9,388.52 3,500.00 3,943.72 3,500.00 8,000.00 101-16-52710-50347 Officer Supplies 2,443.58 1,809.24 5,000.00 487.27 750.00 4,000.00 101-16-52710-50351 Fuel 5,077.26 4,907.42 5,000.00 2,646.50 5,000.00 5,000.00 101-16-52710-50357 Maintenance Agreement 11,008.00 13,903.00 20,000.00 13,983.90 10,000.00 20,000.00 101-16-52710-50359 Other Repair & Maint Supplies 118.45 9.00 1,500.00 442.63 1,500.00 1,500.00 101-16-52710-50392 Public Recruitment-Advertising 11.85 .00 .00 .00 .00 .00 101-16-52710-50393 Public Recruitment-Physical/Drug 11,438.67 3,214.50 .00 563.00 1,200.00 .00 101-16-52710-50394 Public Recruitment-Background 77.00 63.00 .00 504.00 1,000.00 .00 101-16-52710-50399 Miscellaneous Expenses .00 3,933.66 .00 .00 .00 .00 Supplies and Expense Totals $56,493.01 $67,650.27 $66,300.00 $40,396.24 $48,900.00 $72,250.00 Fixed Charges 101-16-52710-50539 Other Rents and Leases 1,521.16 .00 .00 .00 .00 .00 Fixed Charges Totals $1,521.16 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 44 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52710 - Jail Operating Expense Capital Outlay 101-16-52710-50801 Small Items of Equip ($100-$500) 1,975.00 .00 2,000.00 .00 2,000.00 2,000.00 101-16-52710-50811 Capital Equipment ($500-$5000) 3,196.00 2,165.00 5,000.00 .00 5,000.00 8,000.00 Comments Level Comment Department Tazers and radios 101-16-52710-50811- 002 Capital Equip-IT ($500-$5,000) .00 1,282.00 .00 4,356.00 5,000.00 5,000.00 101-16-52710-50813 Capital Equipment ($5,000-$10,000) 44,359.89 .00 .00 .00 .00 .00 101-16-52710-50814 Depr Cap Equip (>$10,000) .00 .00 .00 .00 1.00 .00 Comments Level Comment Department Jail transport vehicle Capital Outlay Totals $49,530.89 $3,447.00 $7,000.00 $4,356.00 $12,001.00 $15,000.00 State Account 52710 - Jail Operating Expense Totals ($1,543,369.31) ($1,357,970.78) ($1,179,434.00) ($981,561.76) ($1,392,485.00) ($1,210,125.00) State Account 52712 - Inmate Services Contractual Services 101-16-52712-50251 Medical Fees .00 .00 1,000.00 1,102.62 3,500.00 5,000.00 101-16-52712-50251- 001 Medical Fees-OTC Meds 932.83 1,552.37 1,500.00 1,134.31 1,500.00 2,000.00 101-16-52712-50251- 002 Medical Fees-Prescription Meds 24,407.62 143,052.85 40,000.00 6,018.43 40,000.00 40,000.00 101-16-52712-50251- 003 Medical Fees-Nurse Fees 1,938.08 134,211.80 137,275.00 91,877.28 137,275.00 150,000.00 101-16-52712-50251- 004 Medical Fees-Dental, Counsel 2,104.21 6,619.97 15,000.00 .00 8,000.00 8,000.00 101-16-52712-50299 Prisoner Housing .00 75.00 .00 600.00 1,500.00 3,000.00 Comments Level Comment Department This includes the cost to transport inmates to prison Contractual Services Totals $29,382.74 $285,511.99 $194,775.00 $100,732.64 $191,775.00 $208,000.00 Supplies and Expense 101-16-52712-50343 Prisoner Food .00 194,833.02 245,000.00 148,887.40 245,000.00 250,000.00 101-16-52712-50345 Jail Supplies 19,758.56 1,232.65 15,000.00 3,771.60 15,000.00 15,000.00 Supplies and Expense Totals $19,758.56 $196,065.67 $260,000.00 $152,659.00 $260,000.00 $265,000.00 State Account 52712 - Inmate Services Totals ($49,141.30) ($481,577.66) ($454,775.00) ($253,391.64) ($451,775.00) ($473,000.00) Run by Judy Cornelison on 09/28/2026 15:33:01 PM Page 45 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52713 - Canteen Fund Expense* Contractual Services 101-16-52713-50248 Repair & Maintenance Svc .00 .00 .00 7,481.43 6,360.00 .00 Contractual Services Totals $0.00 $0.00 $0.00 $7,481.43 $6,360.00 $0.00 Supplies and Expense 101-16-52713-50399 Miscellaneous Expenses 3,465.97 46,584.10 .00 71,945.79 98,000.00 .00 Supplies and Expense Totals $3,465.97 $46,584.10 $0.00 $71,945.79 $98,000.00 $0.00 State Account 52713 - Canteen Fund Expense* Totals ($3,465.97) ($46,584.10) $0.00 ($79,427.22) ($104,360.00) $0.00 State Account 52714 - Shop with a Cop* Supplies and Expense 101-16-52714-50399 Miscellaneous Expenses .00 11,859.98 .00 .00 .00 .00 Supplies and Expense Totals $0.00 $11,859.98 $0.00 $0.00 $0.00 $0.00 State Account 52714 - Shop with a Cop* Totals $0.00 ($11,859.98) $0.00 $0.00 $0.00 $0.00 State Account 52715 - Emergency Response Team (ERT)* Supplies and Expense 101-16-52715-50399 Miscellaneous Expenses .00 .00 .00 12,955.00 12,955.00 .00 Supplies and Expense Totals $0.00 $0.00 $0.00 $12,955.00 $12,955.00 $0.00 State Account 52715 - Emergency Response Team (ERT)* Totals $0.00 $0.00 $0.00 ($12,955.00) ($12,955.00) $0.00 Department 16 - Sheriff's Dept Totals ($4,570,623.72) ($4,978,704.45) ($5,194,248.00) ($3,929,664.40) ($5,510,632.00) ($5,289,401.00) Department 17 - Emergency Management Intergovernmental Revenues 101-17-43527 St Aid-EPCRA 1,878.78 5,347.27 .00 .00 6,000.00 6,000.00 101-17-43529 St Aid-Emergency Management 27,743.53 300.00 26,448.00 .00 26,448.00 29,000.00 101-17-43539 St Aid-PSAP Grant 176,758.33 .00 .00 .00 .00 38,000.00 101-17-43546 St Aid-Haz Mat 5,980.70 3,879.83 4,600.00 2,285.34 4,600.00 3,600.00 Intergovernmental Revenues Totals $212,361.34 $9,527.10 $31,048.00 $2,285.34 $37,048.00 $76,600.00 State Account 52510 - Emergency Management Personal Services 101-17-52510-50111 Salaries- Permanent Regular 33,510.11 32,737.22 36,358.00 24,266.59 36,358.00 38,176.00 101-17-52510-50135 PTO - Paid Time Off 1,726.00 1,919.47 .00 1,049.43 .00 .00 101-17-52510-50151 Social Security 2,422.76 2,648.28 2,781.00 1,936.71 2,781.00 2,921.00 101-17-52510-50152 Retirement (Employer's Share) 2,431.21 2,413.89 2,617.00 1,822.78 2,617.00 2,768.00 101-17-52510-50154 Hospital and Health Insurance 3,621.39 134.54 146.00 .00 .00 .00 101-17-52510-50155 Life Insurance 18.73 20.14 20.00 15.11 20.00 21.00 101-17-52510-50157 Section 125 Administration Fee 30.55 .00 .00 .00 .00 .00 Personal Services Totals $43,760.75 $39,873.54 $41,922.00 $29,090.62 $41,776.00 $43,886.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 46 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 17 - Emergency Management State Account 52510 - Emergency Management Contractual Services 101-17-52510-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 101-17-52510-50225 Telephone 689.50 684.34 680.00 565.64 700.00 700.00 101-17-52510-50227 Cell Phone 553.89 554.39 550.00 390.28 550.00 550.00 101-17-52510-50248 Repair & Maintenance Svc .00 189.66 400.00 .00 980.00 1,500.00 101-17-52510-50291 Other Contractual Services .00 .00 450.00 .00 450.00 450.00 Contractual Services Totals $1,743.39 $1,428.39 $2,080.00 $955.92 $2,680.00 $3,200.00 Supplies and Expense 101-17-52510-50311 Postage .00 .00 50.00 .00 50.00 50.00 101-17-52510-50314 Sm Items of Equipment-Office .00 .00 400.00 .00 400.00 400.00 101-17-52510-50318 Office Supplies 187.90 175.53 300.00 .00 300.00 300.00 101-17-52510-50323 Employee Engagement .00 .00 50.00 .00 50.00 50.00 101-17-52510-50327 Public Notices/Advertising .00 .00 300.00 .00 300.00 200.00 101-17-52510-50328 Dues, Publications, Registrations .00 .00 500.00 .00 500.00 500.00 101-17-52510-50335 Meals .00 .00 100.00 .00 100.00 100.00 101-17-52510-50336 Lodging 196.00 392.00 600.00 .00 600.00 600.00 101-17-52510-50337 Mileage 904.50 .00 .00 .00 .00 .00 101-17-52510-50349 Other Operating Supplies 204.97 300.00 600.00 .00 600.00 600.00 101-17-52510-50351 Fuel .00 471.23 600.00 205.21 600.00 800.00 101-17-52510-50357 Maintenance Agreement .00 .00 5,000.00 .00 .00 .00 Supplies and Expense Totals $1,493.37 $1,338.76 $8,500.00 $205.21 $3,500.00 $3,600.00 Grants, Contributions, Indemnities 101-17-52510-50733 Grant Award Expense .00 29,280.68 .00 1,853.50 1,853.00 .00 Grants, Contributions, Indemnities Totals $0.00 $29,280.68 $0.00 $1,853.50 $1,853.00 $0.00 Capital Outlay 101-17-52510-50811 Capital Equipment ($500-$5000) .00 .00 1,850.00 .00 1,772.00 .00 101-17-52510-50811- 002 Capital Equip-IT ($500-$5,000) .00 .00 .00 1,772.00 .00 .00 Capital Outlay Totals $0.00 $0.00 $1,850.00 $1,772.00 $1,772.00 $0.00 State Account 52510 - Emergency Management Totals ($46,997.51) ($71,921.37) ($54,352.00) ($33,877.25) ($51,581.00) ($50,686.00) State Account 52511 - EPCRA Personal Services 101-17-52511-50111 Salaries- Permanent Regular 11,169.97 10,912.47 12,119.00 8,088.82 12,119.00 12,725.00 101-17-52511-50135 PTO - Paid Time Off 575.33 639.83 .00 349.81 .00 .00 101-17-52511-50151 Social Security 807.59 882.80 927.00 645.52 927.00 974.00 101-17-52511-50152 Retirement (Employer's Share) 810.44 804.62 872.00 607.54 872.00 923.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 47 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 17 - Emergency Management State Account 52511 - EPCRA Personal Services 101-17-52511-50154 Hospital and Health Insurance 1,207.11 44.85 48.00 .00 .00 .00 101-17-52511-50155 Life Insurance 6.26 6.71 7.00 5.04 7.00 7.00 101-17-52511-50157 Section 125 Administration Fee 10.18 .00 .00 .00 .00 .00 Personal Services Totals $14,586.88 $13,291.28 $13,973.00 $9,696.73 $13,925.00 $14,629.00 Contractual Services 101-17-52511-50261 Grant Purchases .00 .00 .00 5,425.00 5,425.00 .00 Contractual Services Totals $0.00 $0.00 $0.00 $5,425.00 $5,425.00 $0.00 Supplies and Expense 101-17-52511-50357 Maintenance Agreement .00 5,425.00 .00 .00 .00 .00 Supplies and Expense Totals $0.00 $5,425.00 $0.00 $0.00 $0.00 $0.00 Grants, Contributions, Indemnities 101-17-52511-50733 Grant Award Expense .00 .00 .00 431.84 432.00 .00 Grants, Contributions, Indemnities Totals $0.00 $0.00 $0.00 $431.84 $432.00 $0.00 State Account 52511 - EPCRA Totals ($14,586.88) ($18,716.28) ($13,973.00) ($15,553.57) ($19,782.00) ($14,629.00) State Account 52512 - Haz Mat Expense Contractual Services 101-17-52512-50291 Other Contractual Services 18,000.00 12,196.50 5,000.00 .00 5,000.00 12,000.00 Comments Level Comment Department WENS Contract Haz Mat spill documentation/investigation 101-17-52512-50294 Training 1,900.70 .00 2,500.00 .00 2,500.00 2,500.00 Comments Level Comment Department Haz Mat training for local fire departments Contractual Services Totals $19,900.70 $12,196.50 $7,500.00 $0.00 $7,500.00 $14,500.00 State Account 52512 - Haz Mat Expense Totals ($19,900.70) ($12,196.50) ($7,500.00) $0.00 ($7,500.00) ($14,500.00) State Account 52515 - Comm Towers Contractual Services 101-17-52515-50222 Electricity 15,367.44 16,140.91 15,000.00 10,514.81 15,000.00 17,000.00 101-17-52515-50235 Snow Removal 1,263.00 1,290.00 4,000.00 592.81 4,000.00 3,000.00 101-17-52515-50248 Repair & Maintenance Svc 1,288.00 3,159.78 3,000.00 .00 3,000.00 3,000.00 Contractual Services Totals $17,918.44 $20,590.69 $22,000.00 $11,107.62 $22,000.00 $23,000.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 48 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 17 - Emergency Management State Account 52515 - Comm Towers Supplies and Expense 101-17-52515-50328 Dues, Publications, Registrations .00 75.00 100.00 .00 100.00 300.00 Comments Level Comment Department FCC licensing fees 101-17-52515-50337 Mileage 525.95 .00 .00 .00 .00 .00 101-17-52515-50350 Generator Fuel 6,365.66 419.48 3,000.00 .00 3,000.00 6,000.00 101-17-52515-50357 Maintenance Agreement 21,103.48 32,516.80 25,000.00 25,462.98 25,463.00 33,240.00 Comments Level Comment Department Generators / HVAC 101-17-52515-50359 Other Repair & Maint Supplies 160.00 1,576.37 3,500.00 2,538.00 4,000.00 6,600.00 Comments Level Comment Department UPS (uninterruptible power supply) batteries Door locks Grounds maintenance 101-17-52515-50399 Miscellaneous Expenses 12.85 .00 .00 .00 .00 .00 Supplies and Expense Totals $28,167.94 $34,587.65 $31,600.00 $28,000.98 $32,563.00 $46,140.00 Fixed Charges 101-17-52515-50539 Other Rents and Leases 38,495.00 18,696.00 21,500.00 13,347.00 21,500.00 22,000.00 Comments Level Comment Department Lease agreement with American Tower/SpectraSite 101-17-52515-50583 Pest Control .00 2,170.00 .00 1,120.00 2,000.00 2,000.00 Fixed Charges Totals $38,495.00 $20,866.00 $21,500.00 $14,467.00 $23,500.00 $24,000.00 Capital Outlay 101-17-52515-50811 Capital Equipment ($500-$5000) .00 1,908.81 .00 .00 .00 .00 101-17-52515-50821 Capital Improvements 145,773.00 .00 .00 .00 .00 450,000.00 Comments Level Comment Department Microwave link-Karlsborg tower Roof repairs/replacements Capital Outlay Totals $145,773.00 $1,908.81 $0.00 $0.00 $0.00 $450,000.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 49 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 17 - Emergency Management State Account 52515 - Comm Towers Totals ($230,354.38) ($77,953.15) ($75,100.00) ($53,575.60) ($78,063.00) ($543,140.00) State Account 52516 - Public Safety Answer Point Contractual Services 101-17-52516-50261 Grant Purchases .00 31,347.46 .00 328,563.38 328,564.00 101,000.00 Comments Level Comment Department UPS 30 kw CAD Recording licenses Dispatch call lights and chairs Contractual Services Totals $0.00 $31,347.46 $0.00 $328,563.38 $328,564.00 $101,000.00 State Account 52516 - Public Safety Answer Point Totals $0.00 ($31,347.46) $0.00 ($328,563.38) ($328,564.00) ($101,000.00) Department 17 - Emergency Management Totals ($99,478.13) ($202,607.66) ($119,877.00) ($429,284.46) ($448,442.00) ($647,355.00) Department 19 - Land Services Intergovernmental Revenues 101-19-43512 St Aid-Land Management Grants 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 Comments Level Comment Department Yearly grant for training. 101-19-43515-001 St Aid-LI Modernization-Grants 61,952.00 61,520.00 60,000.00 57,504.00 57,504.00 57,500.00 Comments Level Comment Department We don't typically budget for this grant as it varies each year. 101-19-43515-002 St Aid-LI Modernization-Strategic Initiative 10,000.00 20,000.00 20,000.00 20,000.00 20,000.00 45,000.00 Comments Level Comment Department We don't typically budget for this grant as it varies each year. DOA believes in 2027 this grant amount will be about 45k. 101-19-43515-003 St Aid-GIS Grant 36,164.60 89,018.80 .00 .00 .00 .00 Intergovernmental Revenues Totals $109,116.60 $171,538.80 $81,000.00 $78,504.00 $78,504.00 $103,500.00 Public Charges for Services 101-19-46134 Property Clean-up Recovery 743.40 .00 .00 .00 .00 .00 101-19-46135 Land Service Revenue 362,889.70 365,437.52 300,000.00 274,000.78 300,000.00 325,000.00 Public Charges for Services Totals $363,633.10 $365,437.52 $300,000.00 $274,000.78 $300,000.00 $325,000.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 50 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 19 - Land Services State Account 51790 - Land Services Personal Services 101-19-51790-50111 Salaries- Permanent Regular 267,211.10 318,725.36 375,965.00 246,592.72 .00 405,260.00 101-19-51790-50112 Salaries-Permanent Overtime 5,028.49 1,365.71 .00 5,458.68 .00 .00 101-19-51790-50135 PTO - Paid Time Off 22,547.37 31,937.55 .00 22,431.46 .00 .00 101-19-51790-50141 Per Diem 7,050.00 9,037.50 3,075.00 8,950.00 12,000.00 12,000.00 Comments Level Comment Department BOA members site visits/meetings per diem - does not include mileage reimbursement. 101-19-51790-50151 Social Security 22,661.61 26,172.98 29,249.00 20,726.03 .00 32,087.00 101-19-51790-50152 Retirement (Employer's Share) 20,705.11 24,533.61 27,069.00 19,762.83 .00 29,382.00 101-19-51790-50154 Hospital and Health Insurance 69,222.44 113,370.36 117,036.00 88,923.88 .00 120,225.00 101-19-51790-50155 Life Insurance 163.34 216.00 216.00 162.00 .00 228.00 101-19-51790-50157 Section 125 Administration Fee 50.40 98.70 100.00 75.60 .00 100.00 101-19-51790-50161 Employer Contrib to Deferred Comp 1,300.00 1,300.00 3,300.00 1,350.00 .00 2,100.00 101-19-51790-50194 Board of Adjustments/Zoning 2,156.73 2,497.60 3,000.00 2,505.11 3,000.00 .00 Comments Level Comment Department BOA site visits/meetings mileage reimbursement. See Account 50194 for 2027 request and 2028 forecast 101-19-51790-50195 Non-Co Board Per Diem/Mileage .00 .00 .00 .00 .00 3,000.00 Comments Level Comment Department Temporarily recording BOA mileage on this line for budget purposes. Personal Services Totals $418,096.59 $529,255.37 $559,010.00 $416,938.31 $15,000.00 $604,382.00 Contractual Services 101-19-51790-50206 Reimbursement to Other Surveyors 5,037.99 682.10 30,000.00 .00 20,000.00 30,000.00 Comments Level Comment Department Contract with Barron County for our survey field work. 101-19-51790-50207- 001 Proj Area-LI Modernization* 53,000.00 169,880.00 .00 (24,652.77) .00 .00 Comments Level Comment Department Non-lapsing account -- revenue from a portion of the ROD recording fees -- expenses must go towards land information modernization. Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 51 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 19 - Land Services State Account 51790 - Land Services Contractual Services 101-19-51790-50208 Field Supplies .00 .00 1,500.00 93.67 1,000.00 1,500.00 101-19-51790-50225 Telephone 1,361.16 1,342.89 2,000.00 1,114.96 1,500.00 1,500.00 101-19-51790-50227 Cell Phone 1,554.80 1,945.12 2,000.00 1,420.64 2,000.00 2,000.00 101-19-51790-50248 Repair & Maintenance Svc 1,266.53 269.34 2,000.00 10,226.24 12,000.00 2,000.00 Comments Level Comment Department In 2026 (the 2024 F150) zoning truck hit a deer and the repair was $9,560 -- county insurance deductible is 5k so we should be reimbursed $4,560 from insurance company. The total amount gets charged to the dept, reimbursement amount goes to the general fund. 101-19-51790-50274 Property Clean-up Enforcement* .00 .00 20,000.00 .00 10,000.00 15,000.00 Comments Level Comment Department Non-lapsing account -- this is meant for property clean-ups. 101-19-51790-50291 Other Contractual Services 38,068.00 .00 15,000.00 2,800.00 .00 15,000.00 Comments Level Comment Department This is meant for upgrades to the zoning software for online permit submittals. Waiting for Treasurer to switch programs as that links with our data. Hopefully we have time to implement something in 2027. Contractual Services Totals $100,288.48 $174,119.45 $72,500.00 ($8,997.26) $46,500.00 $67,000.00 Supplies and Expense 101-19-51790-50311 Postage 5,578.92 5,735.83 5,000.00 4,935.87 5,500.00 5,500.00 101-19-51790-50313- 002 Printer Maint Contract 199.29 236.65 .00 236.03 .00 .00 101-19-51790-50314 Sm Items of Equipment-Office 1,052.89 483.90 2,000.00 .00 1,000.00 1,000.00 101-19-51790-50315 Copier Expenses 2,052.37 1,863.61 3,500.00 1,045.00 2,500.00 2,500.00 101-19-51790-50315- 002 Copy Paper 377.38 355.41 700.00 396.90 500.00 500.00 101-19-51790-50318 Office Supplies 1,498.17 2,378.61 4,000.00 2,118.93 3,500.00 3,500.00 101-19-51790-50318- 001 Office Supplies-IT Purchases .00 .00 .00 13.98 .00 .00 101-19-51790-50323 Employee Engagement 246.31 300.00 300.00 .00 300.00 300.00 101-19-51790-50327 Public Notices/Advertising 4,243.17 4,251.14 5,000.00 3,588.88 5,000.00 5,000.00 Comments Level Comment Department This is for publishing public hearing notices for LUIC and BOA. 101-19-51790-50328 Dues, Publications, Registrations .00 45.90 3,000.00 396.28 3,000.00 3,000.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 52 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 19 - Land Services State Account 51790 - Land Services Supplies and Expense 101-19-51790-50328- 101 Membership Dues 570.00 530.00 .00 615.00 .00 .00 101-19-51790-50328- 102 Publications/Subscriptions 105.00 105.00 .00 .00 .00 .00 101-19-51790-50328- 103 Registration Fees - Training, Meetings, Conferences 1,867.14 2,411.14 .00 940.90 .00 .00 101-19-51790-50335 Meals 292.56 502.12 700.00 372.75 700.00 700.00 101-19-51790-50335- 100 Taxable Meals .00 33.00 .00 .00 .00 .00 101-19-51790-50336 Lodging 1,111.38 1,495.99 2,200.00 890.00 2,200.00 2,200.00 101-19-51790-50337 Mileage .00 .00 700.00 .00 300.00 300.00 101-19-51790-50338 County Fleet Program 481.93 214.54 600.00 212.40 600.00 600.00 101-19-51790-50342 Address Assignment Supplies 19,895.65 4,487.63 15,000.00 2,284.05 15,000.00 15,000.00 Comments Level Comment Department Address signs, posts, and initial private road signs. We collect fees for these so revenues cover costs. The revenue is in 101-19-46135. 101-19-51790-50346 Clothing/Uniforms 222.73 574.07 800.00 .00 800.00 800.00 101-19-51790-50351 Fuel 1,129.51 1,590.32 3,000.00 523.53 3,000.00 3,000.00 101-19-51790-50357 Maintenance Agreement .00 .00 21,700.00 .00 13,400.00 14,000.00 Comments Level Comment Department Beacon = 5,000 Ascent = 9,000 TOTAL = 14,000 101-19-51790-50357- 001 Maintenance Agreement-Software 20,382.00 20,827.97 .00 13,344.60 .00 .00 101-19-51790-50359 Other Repair & Maint Supplies .00 424.99 400.00 .00 400.00 400.00 101-19-51790-50393 Public Recruitment-Physical/Drug 339.50 .00 .00 .00 .00 .00 101-19-51790-50394 Public Recruitment-Background 35.00 .00 .00 7.00 .00 .00 101-19-51790-50399 Miscellaneous Expenses .00 .00 .00 30.00 .00 .00 Supplies and Expense Totals $61,680.90 $48,847.82 $68,600.00 $31,952.10 $57,700.00 $58,300.00 Fixed Charges 101-19-51790-50539 Other Rents and Leases .00 .00 .00 250.70 .00 .00 Fixed Charges Totals $0.00 $0.00 $0.00 $250.70 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 53 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 19 - Land Services State Account 51790 - Land Services Capital Outlay 101-19-51790-50811- 002 Capital Equip-IT ($500-$5,000) 1,496.00 2,981.00 1,300.00 2,904.00 2,900.00 .00 Comments Level Comment Department 2026 - IT ordered 2 computers in our dept instead of the 1 computer requested. One computer (T. Johnson) had to be replaced earlier because of a failure. 2027 - No computers need to be replaced. 2028 - No computers need to be replaced. 101-19-51790-50813 Capital Equipment ($5,000-$10,000) 44,303.50 .00 .00 .00 .00 .00 Capital Outlay Totals $45,799.50 $2,981.00 $1,300.00 $2,904.00 $2,900.00 $0.00 State Account 51790 - Land Services Totals ($625,865.47) ($755,203.64) ($701,410.00) ($443,047.85) ($122,100.00) ($729,682.00) Department 19 - Land Services Totals ($153,115.77) ($218,227.32) ($320,410.00) ($90,543.07) $256,404.00 ($301,182.00) Department 20 - Forestry Intergovernmental Revenues 101-20-43584 St Aid-Wildlife Habitat Develop* 5,195.21 5,190.29 .00 11,151.79 .00 .00 101-20-43586 St Aid-Conservation Aid Prgm 2,348.00 6,004.30 2,384.00 2,348.00 2,384.00 2,384.00 101-20-43587 St Aid-Forest Roads* 12,248.77 12,052.45 .00 12,287.53 .00 .00 Intergovernmental Revenues Totals $19,791.98 $23,247.04 $2,384.00 $25,787.32 $2,384.00 $2,384.00 Licenses and Permits 101-20-46814 County Forest Products .00 1,381.00 1,000.00 768.00 1,000.00 1,000.00 Licenses and Permits Totals $0.00 $1,381.00 $1,000.00 $768.00 $1,000.00 $1,000.00 Fines, Forfeits and Penalties 101-20-45201 Restitution/Damages .00 .00 .00 300.00 .00 .00 Fines, Forfeits and Penalties Totals $0.00 $0.00 $0.00 $300.00 $0.00 $0.00 Public Charges for Services 101-20-46810 Equipment Rental 3,019.13 .00 .00 .00 .00 .00 101-20-46811 County Forest Stumpage Sales 1,170,524.61 988,043.30 1,000,000.00 696,754.06 1,000,000.00 1,000,000.00 101-20-46811-001 10% Payment to Towns 167,217.91 141,149.02 142,857.00 99,536.31 142,857.00 142,857.00 101-20-46811-002 20% Severance to State 334,435.64 282,298.10 285,714.00 199,072.59 285,714.00 285,714.00 101-20-46812 County Forest 3,833.00 7,237.45 2,000.00 27,940.57 2,000.00 2,000.00 101-20-46815 Camper Cabin Revenue 5,866.56 4,425.12 4,500.00 1,968.00 4,500.00 4,500.00 101-20-46815-001 20% to Timberland Hills Foundation 1,466.64 1,106.28 1,125.00 432.00 1,125.00 1,125.00 101-20-46817 Campsites Revenue 354.05 170.00 500.00 285.00 500.00 1,000.00 101-20-46817-001 50% to Timberland Hills Foundation 354.05 170.00 500.00 55.00 500.00 500.00 Public Charges for Services Totals $1,687,071.59 $1,424,599.27 $1,437,196.00 $1,026,043.53 $1,437,196.00 $1,437,696.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 54 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 20 - Forestry State Account 56110 - County Forest Personal Services 101-20-56110-50111 Salaries- Permanent Regular 167,290.52 173,709.85 203,036.00 120,031.02 203,036.00 196,484.00 101-20-56110-50112 Salaries-Permanent Overtime .00 13.99 .00 45.77 .00 .00 101-20-56110-50131 Sick Leave Pay 70.32 466.11 .00 469.32 .00 .00 101-20-56110-50135 PTO - Paid Time Off 18,643.24 19,949.04 .00 12,242.95 .00 .00 101-20-56110-50151 Social Security 13,776.35 14,267.31 15,689.00 9,632.41 15,698.00 15,129.00 101-20-56110-50152 Retirement (Employer's Share) 12,939.29 13,523.41 14,618.00 9,562.66 14,618.00 14,245.00 101-20-56110-50154 Hospital and Health Insurance 57,433.65 60,973.66 62,888.00 52,679.94 62,888.00 74,025.00 101-20-56110-50155 Life Insurance 101.60 104.40 104.00 79.50 104.00 112.00 101-20-56110-50157 Section 125 Administration Fee 75.60 75.60 75.00 82.74 75.00 123.00 101-20-56110-50161 Employer Contrib to Deferred Comp 1,565.00 1,170.00 2,040.00 787.50 2,040.00 1,212.00 Personal Services Totals $271,895.57 $284,253.37 $298,450.00 $205,613.81 $298,459.00 $301,330.00 Contractual Services 101-20-56110-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 101-20-56110-50221 Heating Fuel 1,924.90 2,000.34 3,000.00 .00 2,500.00 2,500.00 101-20-56110-50222 Electricity 2,308.63 2,352.30 2,400.00 .00 2,400.00 2,400.00 101-20-56110-50223 Water 156.16 243.66 210.00 .58 250.00 250.00 101-20-56110-50225 Telephone 1,136.24 1,089.06 1,200.00 1,244.59 1,150.00 1,200.00 101-20-56110-50227 Cell Phone 975.84 1,166.76 1,100.00 713.56 1,200.00 1,200.00 101-20-56110-50248 Repair & Maintenance Svc 2,248.17 530.55 4,000.00 1,664.28 4,000.00 4,000.00 101-20-56110-50285 Pmt-Timberland HIlls Foundation 1,466.64 1,106.28 1,200.00 .00 1,625.00 1,625.00 101-20-56110-50287 Payment to Lake Country Pedalers 354.05 170.00 300.00 .00 .00 .00 101-20-56110-50291 Other Contractual Services 1,893.83 2,570.63 2,175.00 1,174.11 1,800.00 1,800.00 Comments Level Comment Department Camper Cabin Fee's & Licenses 101-20-56110-50291- 004 Site Prep and Seeding 3,280.00 3,500.00 5,000.00 5,000.00 5,000.00 5,000.00 101-20-56110-50291- 005 Tree Planting 4,000.00 .00 5,000.00 5,000.00 5,000.00 5,000.00 101-20-56110-50291- 006 Release Work .00 .00 2,000.00 .00 2,000.00 2,000.00 101-20-56110-50292 Trash Removal 1,138.78 .00 1,000.00 .00 1,000.00 1,250.00 Comments Level Comment Department Start sharing dumpster cost with highway Contractual Services Totals $21,383.24 $14,729.58 $28,585.00 $14,797.12 $27,925.00 $28,225.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 55 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 20 - Forestry State Account 56110 - County Forest Supplies and Expense 101-20-56110-50305 Payment to Towns/Villages 167,217.91 141,149.02 110,000.00 .00 142,857.00 142,857.00 101-20-56110-50311 Postage 78.09 57.25 200.00 161.00 200.00 200.00 101-20-56110-50314 Sm Items of Equipment-Office .00 122.98 100.00 .00 125.00 100.00 101-20-56110-50315 Copier Expenses 220.96 245.10 300.00 142.21 300.00 300.00 101-20-56110-50315- 002 Copy Paper 124.47 78.98 100.00 .00 100.00 100.00 101-20-56110-50318 Office Supplies 237.92 193.69 600.00 501.20 600.00 600.00 101-20-56110-50323 Employee Engagement 175.00 175.00 175.00 .00 175.00 175.00 101-20-56110-50327 Public Notices/Advertising 320.64 108.08 200.00 110.57 200.00 200.00 101-20-56110-50328- 101 Membership Dues 3,000.00 3,000.00 .00 3,000.00 3,000.00 4,000.00 Comments Level Comment Department WCFA Dues going up in 2027 101-20-56110-50328- 103 Registration Fees - Training, Meetings, Conferences 820.00 564.75 .00 480.00 800.00 1,000.00 101-20-56110-50335 Meals 231.84 37.92 300.00 83.42 200.00 300.00 101-20-56110-50336 Lodging 1,264.80 850.99 1,500.00 594.00 1,500.00 1,500.00 101-20-56110-50337 Mileage 475.14 .00 250.00 442.75 325.00 400.00 101-20-56110-50346 Clothing/Uniforms 600.00 450.00 600.00 307.50 600.00 600.00 101-20-56110-50349 Other Operating Supplies .00 38.99 .00 168.09 170.00 .00 101-20-56110-50351 Fuel 4,367.40 3,449.46 3,500.00 2,956.17 3,500.00 3,500.00 101-20-56110-50357 Maintenance Agreement .00 670.00 780.00 .00 780.00 780.00 Comments Level Comment Department Arc view Licenses 101-20-56110-50359 Other Repair & Maint Supplies 1,752.57 1,215.30 1,500.00 728.58 1,500.00 1,500.00 101-20-56110-50363 Sign Parts and Supplies .00 21.20 300.00 .00 300.00 300.00 Supplies and Expense Totals $180,886.74 $152,428.71 $120,405.00 $9,675.49 $157,232.00 $158,412.00 Debt Service 101-20-56110-50592 State Severance Payment 111,515.92 55,748.96 55,758.00 55,748.96 55,750.00 287,514.00 Debt Service Totals $111,515.92 $55,748.96 $55,758.00 $55,748.96 $55,750.00 $287,514.00 Capital Outlay 101-20-56110-50801 Small Items of Equip ($100-$500) 30.98 29.95 100.00 28.15 100.00 100.00 101-20-56110-50811- 002 Capital Equip-IT ($500-$5,000) 1,820.00 .00 2,200.00 1,772.00 1,772.00 .00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 56 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 20 - Forestry State Account 56110 - County Forest Capital Outlay 101-20-56110-50813 Capital Equipment ($5,000-$10,000) .00 .00 .00 10,000.00 10,000.00 .00 101-20-56110-50814 Depr Cap Equip (>$10,000) .00 .00 11,000.00 .00 .00 .00 Comments Level Comment Department 1/4 new tech truck Administrator 2027 Truck purchase - full price moved to Fund 243 State Aided County Forest 101-20-56110-50821 Capital Improvements .00 .00 30,000.00 286.18 30,000.00 .00 Capital Outlay Totals $1,850.98 $29.95 $43,300.00 $12,086.33 $41,872.00 $100.00 State Account 56110 - County Forest Totals ($587,532.45) ($507,190.57) ($546,498.00) ($297,921.71) ($581,238.00) ($775,581.00) State Account 56112 - Forest Roads* Supplies and Expense 101-20-56112-50351 Fuel 1,721.22 396.24 .00 573.81 .00 .00 101-20-56112-50359 Other Repair & Maint Supplies 16,076.87 8,451.81 .00 4,166.51 .00 .00 Supplies and Expense Totals $17,798.09 $8,848.05 $0.00 $4,740.32 $0.00 $0.00 State Account 56112 - Forest Roads* Totals ($17,798.09) ($8,848.05) $0.00 ($4,740.32) $0.00 $0.00 State Account 56132 - Wildlife Habitat Dev/Maint* Contractual Services 101-20-56132-50291 Other Contractual Services 5,328.50 .00 .00 .00 .00 .00 Contractual Services Totals $5,328.50 $0.00 $0.00 $0.00 $0.00 $0.00 Supplies and Expense 101-20-56132-50351 Fuel .00 1,112.33 .00 1,106.74 .00 .00 101-20-56132-50399 Miscellaneous Expenses 956.23 3,417.46 .00 7,753.73 .00 .00 Supplies and Expense Totals $956.23 $4,529.79 $0.00 $8,860.47 $0.00 $0.00 State Account 56132 - Wildlife Habitat Dev/Maint* Totals ($6,284.73) ($4,529.79) $0.00 ($8,860.47) $0.00 $0.00 State Account 56140 - County Conservation Prgm(Forest) Supplies and Expense 101-20-56140-50399 Miscellaneous Expenses 4,696.00 6,004.30 4,696.00 4,696.00 4,696.00 4,696.00 Supplies and Expense Totals $4,696.00 $6,004.30 $4,696.00 $4,696.00 $4,696.00 $4,696.00 State Account 56140 - County Conservation Prgm (Forest) Totals ($4,696.00) ($6,004.30) ($4,696.00) ($4,696.00) ($4,696.00) ($4,696.00) Department 20 - Forestry Totals $1,090,552.30 $922,654.60 $889,386.00 $736,680.35 $854,646.00 $660,803.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 57 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 21 - Airport Public Charges for Services 101-21-46340 Airport Revenue .00 56.54 .00 .00 .00 .00 101-21-46345 Airport Fuel Sales Revenue 279,742.85 253,727.73 235,000.00 215,327.23 235,000.00 235,000.00 101-21-46347 Airport Lease Revenue 14,012.16 37,360.88 26,983.00 22,749.09 26,983.00 26,983.00 Public Charges for Services Totals $293,755.01 $291,145.15 $261,983.00 $238,076.32 $261,983.00 $261,983.00 Miscellaneous Revenues 101-21-48213 Rent / Lease Agreement 2,129.18 5,327.16 1,500.00 4,858.86 4,500.00 3,000.00 101-21-48214 Airport Property Lease Rev-DNR 2,052.86 2,052.86 2,053.00 2,052.86 2,053.00 2,053.00 101-21-48526 Contributions 144.64 146.00 .00 180.00 75.00 .00 Miscellaneous Revenues Totals $4,326.68 $7,526.02 $3,553.00 $7,091.72 $6,628.00 $5,053.00 State Account 53511 - Airport Operations Personal Services 101-21-53511-50111 Salaries- Permanent Regular 28,187.68 29,425.45 34,407.00 29,892.57 34,407.00 14,360.00 101-21-53511-50114 Salaries-Temporary .00 .00 6,400.00 .00 6,400.00 40,325.00 101-21-53511-50135 PTO - Paid Time Off 1,943.46 2,398.24 .00 2,605.76 .00 .00 101-21-53511-50151 Social Security 2,313.30 2,429.56 3,122.00 2,462.50 3,122.00 4,183.00 101-21-53511-50152 Retirement (Employer's Share) 2,054.25 2,134.44 1,482.00 2,301.45 1,482.00 1,041.00 101-21-53511-50154 Hospital and Health Insurance 1,666.50 1,789.98 .00 1,392.19 1,850.00 .00 101-21-53511-50155 Life Insurance .00 .22 .00 1.98 3.00 .00 101-21-53511-50157 Section 125 Administration Fee .00 3.61 .00 .00 .00 .00 101-21-53511-50161 Employer Contrib to Deferred Comp 206.25 369.02 .00 269.81 370.00 .00 Personal Services Totals $36,371.44 $38,550.52 $45,411.00 $38,926.26 $47,634.00 $59,909.00 Contractual Services 101-21-53511-50221 Heating Fuel 3,176.94 4,348.57 4,250.00 4.95 .00 .00 101-21-53511-50222 Electricity 7,954.24 8,486.39 8,000.00 .00 .00 .00 101-21-53511-50225 Telephone 1,567.70 1,236.54 1,600.00 1,033.71 1,600.00 1,600.00 101-21-53511-50227 Cell Phone 179.77 .00 .00 265.24 600.00 600.00 101-21-53511-50245 Grounds & Grounds Improvements 40.81 .00 .00 3,313.85 3,315.00 .00 101-21-53511-50248 Repair & Maintenance Svc 6,643.29 12,467.87 15,000.00 7,393.79 15,000.00 15,000.00 101-21-53511-50291 Other Contractual Services 5,841.00 1,433.66 8,750.00 1,463.66 8,750.00 8,750.00 Contractual Services Totals $25,403.75 $27,973.03 $37,600.00 $13,475.20 $29,265.00 $25,950.00 Supplies and Expense 101-21-53511-50311 Postage 17.28 32.83 20.00 32.12 50.00 50.00 101-21-53511-50314 Sm Items of Equipment-Office .00 .00 50.00 69.99 70.00 .00 101-21-53511-50315 Copier Expenses .00 13.55 25.00 49.82 50.00 50.00 101-21-53511-50315- 002 Copy Paper .00 .00 .00 40.99 .00 .00 101-21-53511-50318 Office Supplies 34.94 11.26 50.00 39.08 50.00 50.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 58 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 21 - Airport State Account 53511 - Airport Operations Supplies and Expense 101-21-53511-50323 Employee Engagement .00 .00 50.00 .00 50.00 50.00 101-21-53511-50327 Public Notices/Advertising .00 390.00 .00 .00 .00 .00 101-21-53511-50328 Dues, Publications, Registrations 615.00 1,035.00 850.00 785.00 935.00 950.00 101-21-53511-50328- 101 Membership Dues 150.00 150.00 .00 150.00 .00 .00 101-21-53511-50335 Meals .00 .00 100.00 18.99 100.00 200.00 101-21-53511-50336 Lodging .00 .00 500.00 325.85 500.00 1,000.00 101-21-53511-50337 Mileage .00 .00 250.00 .00 200.00 400.00 101-21-53511-50338 County Fleet Program 23.80 24.82 .00 36.00 .00 .00 101-21-53511-50349 Other Operating Supplies .00 .00 750.00 371.50 750.00 750.00 101-21-53511-50351 Fuel 2,193.16 2,127.33 4,000.00 630.86 4,000.00 4,000.00 101-21-53511-50351- 001 Fuel-Resale 226,922.52 205,589.95 205,000.00 190,489.21 205,000.00 205,000.00 101-21-53511-50357 Maintenance Agreement 2,715.00 2,715.00 2,715.00 .00 .00 .00 101-21-53511-50359 Other Repair & Maint Supplies 342.95 1,204.22 1,500.00 6,005.47 5,000.00 4,000.00 Supplies and Expense Totals $233,014.65 $213,293.96 $215,860.00 $199,044.88 $216,755.00 $216,500.00 Fixed Charges 101-21-53511-50307 Property Tax-Conversion .00 8,049.98 .00 .00 .00 .00 101-21-53511-50513 Public Liability 3,046.00 3,046.00 3,100.00 3,412.00 3,412.00 3,500.00 Fixed Charges Totals $3,046.00 $11,095.98 $3,100.00 $3,412.00 $3,412.00 $3,500.00 Capital Outlay 101-21-53511-50801 Small Items of Equip ($100-$500) 267.52 .00 .00 .00 .00 .00 101-21-53511-50811 Capital Equipment ($500-$5000) .00 .00 .00 773.37 775.00 .00 101-21-53511-50811- 002 Capital Equip-IT ($500-$5,000) 1,073.00 .00 .00 .00 .00 .00 Capital Outlay Totals $1,340.52 $0.00 $0.00 $773.37 $775.00 $0.00 State Account 53511 - Airport Operations Totals ($299,176.36) ($290,913.49) ($301,971.00) ($255,631.71) ($297,841.00) ($305,859.00) State Account 53514 - Airport Improvement (AIP)* Contractual Services 101-21-53514-50291 Other Contractual Services 14,122.00 194.96 .00 .00 .00 .00 Contractual Services Totals $14,122.00 $194.96 $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 59 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 21 - Airport State Account 53514 - Airport Improvement (AIP)* Capital Outlay 101-21-53514-50821 Capital Improvements .00 .00 .00 .00 .00 20,000.00 Comments Level Comment Department County cost share of BOA project - AWS system Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $0.00 $20,000.00 State Account 53514 - Airport Improvement (AIP)* Totals ($14,122.00) ($194.96) $0.00 $0.00 $0.00 ($20,000.00) Department 21 - Airport Totals ($15,216.67) $7,562.72 ($36,435.00) ($10,463.67) ($29,230.00) ($58,823.00) Department 24 - Veterans Services Intergovernmental Revenues 101-24-43562 St Aid-Veterans Service Officer 11,688.00 11,688.00 11,688.00 12,300.00 12,300.00 12,300.00 Intergovernmental Revenues Totals $11,688.00 $11,688.00 $11,688.00 $12,300.00 $12,300.00 $12,300.00 Miscellaneous Revenues 101-24-48524 Contributions-Veterans Svc Ofc* 3,613.00 37,475.10 .00 3,028.00 1,628.00 .00 Comments Level Comment Department Contributions are added to Veterans Relief fund balance Miscellaneous Revenues Totals $3,613.00 $37,475.10 $0.00 $3,028.00 $1,628.00 $0.00 State Account 54700 - Veterans Service Officer Personal Services 101-24-54700-50111 Salaries- Permanent Regular 75,908.16 93,982.71 112,227.00 71,493.26 112,227.00 118,877.00 101-24-54700-50114 Salaries-Temporary 10,926.50 .00 .00 .00 .00 .00 101-24-54700-50135 PTO - Paid Time Off 7,478.61 8,755.58 .00 6,748.15 .00 .00 101-24-54700-50151 Social Security 6,914.92 7,615.31 8,609.00 5,808.83 8,609.00 9,108.00 101-24-54700-50152 Retirement (Employer's Share) 6,508.86 7,145.12 8,081.00 5,633.36 8,081.00 8,618.00 101-24-54700-50154 Hospital and Health Insurance 21,190.29 21,015.00 21,789.00 16,291.50 21,789.00 22,210.00 101-24-54700-50155 Life Insurance 58.60 62.93 63.00 47.33 63.00 67.00 101-24-54700-50157 Section 125 Administration Fee 9.14 .00 .00 .00 .00 .00 101-24-54700-50161 Employer Contrib to Deferred Comp 150.00 150.00 300.00 112.50 300.00 180.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 60 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 24 - Veterans Services State Account 54700 - Veterans Service Officer Personal Services 101-24-54700-50193 Accrued Vested PTO .00 .00 .00 .00 .00 1,000.00 Comments Level Comment Administrator 2027 - PTO converted to Deferred Comp Personal Services Totals $129,145.08 $138,726.65 $151,069.00 $106,134.93 $151,069.00 $160,060.00 Contractual Services 101-24-54700-50225 Telephone 687.75 683.31 750.00 566.16 750.00 750.00 101-24-54700-50227 Cell Phone .00 .00 .00 212.69 540.00 540.00 Contractual Services Totals $687.75 $683.31 $750.00 $778.85 $1,290.00 $1,290.00 Supplies and Expense 101-24-54700-50311 Postage 222.66 213.19 200.00 57.00 200.00 200.00 101-24-54700-50314 Sm Items of Equipment-Office .00 39.95 .00 .00 .00 .00 101-24-54700-50315 Copier Expenses 20.36 13.84 50.00 124.87 50.00 50.00 101-24-54700-50315- 002 Copy Paper .00 236.94 400.00 211.20 200.00 200.00 101-24-54700-50318 Office Supplies 99.53 316.96 600.00 90.09 300.00 300.00 101-24-54700-50323 Employee Engagement 75.00 .00 75.00 .00 75.00 75.00 101-24-54700-50328 Dues, Publications, Registrations .00 .00 550.00 .00 550.00 550.00 101-24-54700-50328- 101 Membership Dues 120.00 20.00 .00 50.00 .00 .00 101-24-54700-50335 Meals 37.00 .00 400.00 .00 400.00 400.00 101-24-54700-50336 Lodging 392.00 .00 1,000.00 .00 1,000.00 1,000.00 101-24-54700-50337 Mileage 470.34 1,116.50 1,550.00 .00 1,550.00 1,550.00 101-24-54700-50357- 001 Maintenance Agreement-Software 1,040.00 1,040.00 .00 1,040.00 1,040.00 1,040.00 Supplies and Expense Totals $2,476.89 $2,997.38 $4,825.00 $1,573.16 $5,365.00 $5,365.00 State Account 54700 - Veterans Service Officer Totals ($132,309.72) ($142,407.34) ($156,644.00) ($108,486.94) ($157,724.00) ($166,715.00) State Account 54710 - Veterans Relief* Supplies and Expense 101-24-54710-50399 Miscellaneous Expenses 6,023.95 6,730.33 3,550.00 3,949.42 3,500.00 3,500.00 Supplies and Expense Totals $6,023.95 $6,730.33 $3,550.00 $3,949.42 $3,500.00 $3,500.00 State Account 54710 - Veterans Relief* Totals ($6,023.95) ($6,730.33) ($3,550.00) ($3,949.42) ($3,500.00) ($3,500.00) Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 61 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 24 - Veterans Services State Account 54720 - Care of Veterans Graves Supplies and Expense 101-24-54720-50399 Miscellaneous Expenses 2,396.05 1,395.00 1,600.00 .00 10,000.00 10,000.00 Comments Level Comment Department 2027 - Estimated cost to meet statutory requirements Supplies and Expense Totals $2,396.05 $1,395.00 $1,600.00 $0.00 $10,000.00 $10,000.00 State Account 54720 - Care of Veterans Graves Totals ($2,396.05) ($1,395.00) ($1,600.00) $0.00 ($10,000.00) ($10,000.00) Department 24 - Veterans Services Totals ($125,428.72) ($101,369.57) ($150,106.00) ($97,108.36) ($157,296.00) ($167,915.00) Department 25 - Forts Folle Avoine State Account 55120 - Forts Folle Avoine* Contractual Services 101-25-55120-50248 Repair & Maintenance Svc .00 4,934.14 .00 935.00 290.00 .00 101-25-55120-50291 Other Contractual Services .00 14,108.53 25,000.00 20,000.00 20,000.00 5,000.00 Contractual Services Totals $0.00 $19,042.67 $25,000.00 $20,935.00 $20,290.00 $5,000.00 Grants, Contributions, Indemnities 101-25-55120-50792 Contribution 36,000.00 40,000.00 20,000.00 20,000.00 20,000.00 40,000.00 Grants, Contributions, Indemnities Totals $36,000.00 $40,000.00 $20,000.00 $20,000.00 $20,000.00 $40,000.00 State Account 55120 - Forts Folle Avoine* Totals ($36,000.00) ($59,042.67) ($45,000.00) ($40,935.00) ($40,290.00) ($45,000.00) Department 25 - Forts Folle Avoine Totals ($36,000.00) ($59,042.67) ($45,000.00) ($40,935.00) ($40,290.00) ($45,000.00) Department 26 - Parks Intergovernmental Revenues 101-26-43594 St Aid-Rec Boating Grant 56,312.23 118,316.08 .00 .00 .00 .00 Intergovernmental Revenues Totals $56,312.23 $118,316.08 $0.00 $0.00 $0.00 $0.00 Fines, Forfeits and Penalties 101-26-45201 Restitution/Damages 470.00 .00 .00 360.00 .00 .00 Fines, Forfeits and Penalties Totals $470.00 $0.00 $0.00 $360.00 $0.00 $0.00 Public Charges for Services 101-26-46720 Park Fees 6,263.01 7,317.81 6,000.00 9,512.82 10,000.00 10,000.00 Comments Level Comment Department Increases Camp Burnett Rates in 2026 101-26-46751 Gandy Dancer Trail Fees 3,146.68 2,441.76 3,000.00 .00 2,500.00 2,500.00 Public Charges for Services Totals $9,409.69 $9,759.57 $9,000.00 $9,512.82 $12,500.00 $12,500.00 Run by Judy Cornelison on 09/28/2026 15:33:02 PM Page 62 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 26 - Parks State Account 55200 - Parks Personal Services 101-26-55200-50111 Salaries- Permanent Regular 68,946.63 74,917.10 77,673.00 53,172.10 77,673.00 82,501.00 101-26-55200-50112 Salaries-Permanent Overtime .00 .00 .00 45.76 .00 .00 101-26-55200-50114 Salaries-Temporary .00 .00 8,280.00 .00 8,280.00 8,280.00 101-26-55200-50135 PTO - Paid Time Off 6,507.76 7,384.36 .00 8,234.05 .00 .00 101-26-55200-50151 Social Security 5,643.54 6,115.15 6,640.00 4,469.53 6,640.00 6,985.00 101-26-55200-50152 Retirement (Employer's Share) 4,990.62 5,241.52 5,592.00 3,925.98 5,592.00 5,981.00 101-26-55200-50154 Hospital and Health Insurance 22,726.25 24,999.68 25,598.00 24,211.74 25,598.00 36,790.00 101-26-55200-50155 Life Insurance 47.87 50.40 50.00 37.86 50.00 55.00 101-26-55200-50157 Section 125 Administration Fee .00 .00 .00 8.19 1.00 23.00 101-26-55200-50161 Employer Contrib to Deferred Comp 430.92 1,170.00 840.00 315.53 840.00 522.00 Personal Services Totals $109,293.59 $119,878.21 $124,673.00 $94,420.74 $124,674.00 $141,137.00 Contractual Services 101-26-55200-50221 Heating Fuel 1,924.86 2,000.29 3,000.00 .00 2,500.00 2,500.00 101-26-55200-50222 Electricity 2,850.39 2,957.19 3,000.00 466.28 3,000.00 3,000.00 101-26-55200-50223 Water 156.13 184.08 210.00 .58 210.00 210.00 101-26-55200-50225 Telephone 1,136.24 1,148.70 1,200.00 1,244.62 1,200.00 1,200.00 101-26-55200-50227 Cell Phone 975.84 976.90 1,100.00 713.65 1,100.00 1,100.00 101-26-55200-50245 Grounds & Grounds Improvements 5,000.00 .00 .00 .00 .00 .00 101-26-55200-50248 Repair & Maintenance Svc 4,224.04 3,778.36 3,500.00 1,120.22 3,500.00 3,500.00 101-26-55200-50291 Other Contractual Services 3,581.72 2,688.51 5,080.00 3,091.38 4,500.00 3,820.00 Comments Level Comment Department 1520 restrooms, 1100 Camp pest control, 1200 restroom pumping 101-26-55200-50292 Trash Removal 1,679.94 2,146.76 1,350.00 1,460.80 1,800.00 2,100.00 Comments Level Comment Department Start sharing dumpster cost with highway Contractual Services Totals $21,529.16 $15,880.79 $18,440.00 $8,097.53 $17,810.00 $17,430.00 Supplies and Expense 101-26-55200-50311 Postage 33.53 25.78 100.00 .00 100.00 100.00 101-26-55200-50313- 002 Printer Maint Contract 66.42 78.87 35.00 78.68 50.00 50.00 101-26-55200-50314 Sm Items of Equipment-Office .00 .00 100.00 .00 100.00 100.00 101-26-55200-50315 Copier Expenses 221.03 245.16 250.00 142.24 250.00 250.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 63 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 26 - Parks State Account 55200 - Parks Supplies and Expense 101-26-55200-50315- 002 Copy Paper .00 .00 50.00 .00 50.00 50.00 101-26-55200-50318 Office Supplies 73.32 91.32 200.00 100.67 200.00 200.00 101-26-55200-50323 Employee Engagement 75.00 75.00 75.00 .00 75.00 75.00 101-26-55200-50327 Public Notices/Advertising 8.67 .00 50.00 68.00 50.00 50.00 101-26-55200-50328 Dues, Publications, Registrations 500.00 597.32 750.00 500.00 750.00 750.00 101-26-55200-50335 Meals 25.61 47.90 150.00 62.45 100.00 150.00 101-26-55200-50336 Lodging 80.00 .00 350.00 .00 350.00 350.00 101-26-55200-50351 Fuel 3,668.74 3,661.01 4,500.00 1,775.15 4,000.00 4,000.00 101-26-55200-50357 Maintenance Agreement 330.00 330.00 390.00 .00 390.00 390.00 Comments Level Comment Department 1 acr view license 101-26-55200-50359 Other Repair & Maint Supplies 3,921.81 4,063.51 4,500.00 1,515.41 4,500.00 4,500.00 101-26-55200-50399 Miscellaneous Expenses 40.00 207.00 .00 .00 .00 .00 Supplies and Expense Totals $9,044.13 $9,422.87 $11,500.00 $4,242.60 $10,965.00 $11,015.00 Fixed Charges 101-26-55200-50583 Pest Control .00 800.00 .00 200.00 .00 .00 Fixed Charges Totals $0.00 $800.00 $0.00 $200.00 $0.00 $0.00 Capital Outlay 101-26-55200-50801 Small Items of Equip ($100-$500) 165.78 425.52 150.00 .00 150.00 150.00 101-26-55200-50811- 002 Capital Equip-IT ($500-$5,000) 1,073.00 1,699.00 2,200.00 1,772.00 1,772.00 .00 101-26-55200-50813 Capital Equipment ($5,000-$10,000) 22,108.52 34,000.00 .00 20,750.00 20,750.00 .00 101-26-55200-50814 Depr Cap Equip (>$10,000) .00 .00 22,000.00 .00 .00 .00 Comments Level Comment Department 1/2 of new Tech truck Administrator 2027 Truck purchase - full price moved to Fund 243 State Aided County Forest 101-26-55200-50821 Capital Improvements 3,558.32 44,749.02 32,000.00 9,666.00 32,000.00 25,000.00 Comments Level Comment Department 25000 camp stairs, 10000 thoreson trees and dirt work Administrator Camp stairs project reduced from $25,000 to $10,000 (other options being considered) Capital Outlay Totals $26,905.62 $80,873.54 $56,350.00 $32,188.00 $54,672.00 $25,150.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 64 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 26 - Parks State Account 55200 - Parks Cost Reallocations 101-26-55200-50999 Prior Yr Carryover .00 .00 .00 .00 6,700.00 .00 Cost Reallocations Totals $0.00 $0.00 $0.00 $0.00 $6,700.00 $0.00 Program 710 - DNR Fire Control Personal Services 101-26-55200-710- 50112 Salaries-Permanent Overtime (1,099.72) (420.00) .00 (1,009.80) .00 .00 101-26-55200-710- 50151 Social Security 183.86 72.49 .00 171.86 .00 .00 101-26-55200-710- 50152 Retirement (Employer's Share) 172.55 65.85 .00 164.18 .00 .00 101-26-55200-710- 50154 Hospital and Health Insurance 692.18 .00 .00 269.70 .00 .00 101-26-55200-710- 50155 Life Insurance 1.03 .00 .00 .39 .00 .00 101-26-55200-710- 50161 Employer Contrib to Deferred Comp 9.08 .00 .00 3.22 .00 .00 Personal Services Totals ($41.02) ($281.66) $0.00 ($400.45) $0.00 $0.00 Program 710 - DNR Fire Control Totals $41.02 $281.66 $0.00 $400.45 $0.00 $0.00 State Account 55200 - Parks Totals ($166,731.48) ($226,573.75) ($210,963.00) ($138,748.42) ($214,821.00) ($194,732.00) State Account 55240 - Devil's Lake Project Capital Outlay 101-26-55240-50821 Capital Improvements 96,233.92 281,294.32 .00 .00 .00 .00 Capital Outlay Totals $96,233.92 $281,294.32 $0.00 $0.00 $0.00 $0.00 State Account 55240 - Devil's Lake Project Totals ($96,233.92) ($281,294.32) $0.00 $0.00 $0.00 $0.00 Department 26 - Parks Totals ($196,773.48) ($379,792.42) ($201,963.00) ($128,875.60) ($202,321.00) ($182,232.00) Department 27 - Extension Intergovernmental Revenues 101-27-43576 St Aid-UW Ext Mail Allocation 1,394.00 2,788.00 2,788.00 .00 1,000.00 1,000.00 Intergovernmental Revenues Totals $1,394.00 $2,788.00 $2,788.00 $0.00 $1,000.00 $1,000.00 Public Charges for Services 101-27-46771 UW Extension Revenue 7,635.68 4,563.30 6,500.00 6,480.77 6,500.00 2,000.00 101-27-46910 Workshop Registration Fees 7,206.00 60.00 .00 .00 .00 .00 Public Charges for Services Totals $14,841.68 $4,623.30 $6,500.00 $6,480.77 $6,500.00 $2,000.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 65 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 27 - Extension State Account 55620 - UW Extension Personal Services 101-27-55620-50114 Salaries-Temporary 950.60 .00 1,125.00 .00 1,125.00 1,950.00 Comments Level Comment Department Summer intern for 4-H and youth development. 101-27-55620-50151 Social Security 72.71 .00 86.00 .00 86.00 149.00 Personal Services Totals $1,023.31 $0.00 $1,211.00 $0.00 $1,211.00 $2,099.00 Contractual Services 101-27-55620-50225 Telephone 787.83 789.21 850.00 658.50 850.00 850.00 101-27-55620-50291 Other Contractual Services 67,727.01 45,195.57 75,000.00 28,810.00 50,000.00 75,000.00 Comments Level Comment Department Contract with UW-Madison for staff serving Burnett County. 101-27-55620-50297 Special Project 7,372.42 322.81 .00 395.47 150.00 .00 Contractual Services Totals $75,887.26 $46,307.59 $75,850.00 $29,863.97 $51,000.00 $75,850.00 Supplies and Expense 101-27-55620-50311 Postage 1,525.79 321.97 2,788.00 43.99 580.00 2,500.00 101-27-55620-50311- 001 Standard Mail Postage 1,217.14 .00 .00 .00 .00 .00 101-27-55620-50314 Sm Items of Equipment-Office .00 359.50 .00 .00 .00 .00 101-27-55620-50315 Copier Expenses 1,496.05 1,731.17 2,000.00 645.51 1,500.00 2,000.00 101-27-55620-50315- 002 Copy Paper 140.69 78.98 200.00 .00 200.00 200.00 101-27-55620-50318 Office Supplies 115.55 17.00 500.00 .00 500.00 500.00 101-27-55620-50327 Public Notices/Advertising .00 .00 200.00 .00 200.00 200.00 101-27-55620-50328 Dues, Publications, Registrations .00 .00 1,000.00 .00 1,000.00 1,000.00 101-27-55620-50328- 002 Platbooks - Resale 1,500.00 4,500.00 5,000.00 4,500.00 4,500.00 5,000.00 101-27-55620-50328- 101 Membership Dues 115.00 125.00 .00 125.00 .00 .00 101-27-55620-50335 Meals .00 .00 100.00 .00 100.00 100.00 101-27-55620-50336 Lodging .00 .00 250.00 .00 250.00 250.00 101-27-55620-50337 Mileage 73.03 42.00 100.00 42.78 100.00 200.00 101-27-55620-50338 County Fleet Program 232.73 106.08 150.00 264.40 200.00 200.00 101-27-55620-50341 Teaching Supplies .00 126.15 800.00 .00 700.00 600.00 101-27-55620-50349 Other Operating Supplies 89.77 180.16 .00 374.81 .00 .00 Supplies and Expense Totals $6,505.75 $7,588.01 $13,088.00 $5,996.49 $9,830.00 $12,750.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 66 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 27 - Extension State Account 55620 - UW Extension Grants, Contributions, Indemnities 101-27-55620-50731 Awards/Educational Programs .00 272.00 .00 (272.00) .00 .00 Grants, Contributions, Indemnities Totals $0.00 $272.00 $0.00 ($272.00) $0.00 $0.00 Capital Outlay 101-27-55620-50811- 002 Capital Equip-IT ($500-$5,000) 1,820.00 .00 .00 .00 .00 2,712.00 Comments Level Comment Department Laptop w/ dock - Julie Yezek Capital Outlay Totals $1,820.00 $0.00 $0.00 $0.00 $0.00 $2,712.00 State Account 55620 - UW Extension Totals ($85,236.32) ($54,167.60) ($90,149.00) ($35,588.46) ($62,041.00) ($93,411.00) Department 27 - Extension Totals ($69,000.64) ($46,756.30) ($80,861.00) ($29,107.69) ($54,541.00) ($90,411.00) Department 28 - Land Conservation Intergovernmental Revenues 101-28-43270 Federal Grant - Conservation 759.50 .00 .00 .00 .00 .00 101-28-43580 St Aid-Land Conservation .00 .00 .00 .00 .00 10,000.00 Comments Level Comment Department Nutrient Management Farmer Education Grant 101-28-43580-001 St Aid-SWRM Reimbursements 115,674.00 118,105.00 118,000.00 .00 118,000.00 125,000.00 Comments Level Comment Department DATCP SWRM Staffing Grant 101-28-43583 St Aid-Wildlife Damage Admin 41,934.57 46,344.70 55,000.00 .00 55,000.00 56,800.00 Comments Level Comment Department County is reimbursed later for Wildlife Damage services. Expenses are reflected in 101-28-56130 101-28-43592 St Aid-Municipal Dam Grants .00 .00 200,000.00 .00 .00 192,040.00 Comments Level Comment Department Clam Dam Municipal Dam Grant 101-28-43596 St Aid-Shoreline Incentive Prgm 11,198.07 5,836.96 16,500.00 19,163.04 19,163.00 50,000.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 67 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation Intergovernmental Revenues 101-28-43597 St Aid-Aquatic Inv Spec Prgm 22,010.34 11,691.61 16,506.00 5,221.61 17,500.00 10,000.00 Comments Level Comment Department Received two grants AEPP and LPL. Amount of expenses are represented in 101-28-56152 & 101-28-56154 101-28-43597-003 St.Aid-AIS Yellow Flag Iris .00 .00 .00 10,256.08 6,000.00 6,000.00 Comments Level Comment Department Multi-year grant. Ends in 2027, estimated reimbursement request amount for 2026 and 2027. 101-28-43598 St.Aid-LMPN Grant .00 .00 .00 .00 16,506.00 16,506.00 Comments Level Comment Department County allocated funds. Funds intern positions. 101-28-43599 St Aid-DATCP Cost Share 6,670.00 29,525.00 25,000.00 6,928.00 45,000.00 45,000.00 Comments Level Comment Department DATCP SWRM grant, cost-share dollars for ag practices Amounts reflected in 101-28-56142-50735 101-28-43599-004 St Aid-DATCP CS-Nutrient Mgmt Plans 35,746.50 1,072.00 .00 35,000.00 8,000.00 8,000.00 Comments Level Comment Department DATCP SWRM grant, cost-share dollars for ag practices. Amounts reflected in 101-28-56142-50735-004 101-28-43691 St Aid-Lake Planning Grant 50,000.00 .00 .00 7,488.75 7,489.00 10,000.00 Intergovernmental Revenues Totals $283,992.98 $212,575.27 $431,006.00 $84,057.48 $292,658.00 $529,346.00 Public Charges for Services 101-28-43580-005 Other LWCD Grants-Local Match .00 .00 .00 9,000.00 11,000.00 4,500.00 Comments Level Comment Department Local match for grant and non-grant projects from partners. 101-28-46822 Land Conservation Revenue 26,295.65 19,640.03 25,000.00 21,703.44 25,000.00 25,000.00 Comments Level Comment Department Tree/plant sales, erosion blankets, non-metallic mine permits, etc Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 68 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation Public Charges for Services 101-28-46822-001 Land Conservation Revenue-LWCD AIS Prgm 8,674.81 1,524.00 1,500.00 .00 .00 .00 Public Charges for Services Totals $34,970.46 $21,164.03 $26,500.00 $30,703.44 $36,000.00 $29,500.00 Miscellaneous Revenues 101-28-48528 Contributions-LWCD .05 .00 .00 7.27 .00 .00 101-28-48528-001 Contributions-LWCD AIS Prgm 250.00 .00 250.00 .00 .00 .00 Miscellaneous Revenues Totals $250.05 $0.00 $250.00 $7.27 $0.00 $0.00 State Account 56120 - Dams Personal Services 101-28-56120-50111 Salaries- Permanent Regular 2,944.94 1,708.30 .00 3,910.09 .00 .00 101-28-56120-50114 Salaries-Temporary .00 .00 20,280.00 331.00 .00 .00 101-28-56120-50151 Social Security 228.63 142.26 1,551.00 307.27 .00 .00 101-28-56120-50152 Retirement (Employer's Share) 211.13 130.10 .00 270.17 .00 .00 101-28-56120-50154 Hospital and Health Insurance 565.53 5.97 .00 468.08 .00 .00 101-28-56120-50155 Life Insurance 2.17 .61 .00 1.86 .00 .00 101-28-56120-50161 Employer Contrib to Deferred Comp .00 .00 .00 10.29 .00 .00 Personal Services Totals $3,952.40 $1,987.24 $21,831.00 $5,298.76 $0.00 $0.00 Contractual Services 101-28-56120-50215 Engineering Fees 14,926.70 18,872.31 25,000.00 9,027.50 39,982.00 119,000.00 Comments Level Comment Department 2026 : Webb Lake DFA $9027.00 ; Loon Dam 10 yr inspection $2,225.00 . Clam Dam Engineering Plan for Grant $28,730 2027 : Clam Dam $23,290 & Eagle Lake engineering 2027 $90,000 & Webb Lake Dam 10 yr inspection $5,000 . 101-28-56120-50222 Electricity 498.17 610.25 650.00 427.88 650.00 650.00 Comments Level Comment Department Clam dam gates 101-28-56120-50248 Repair & Maintenance Svc 25.55 576.03 5,500.00 882.52 2,500.00 5,500.00 Comments Level Comment Department Repairs/maintenance for each dam that we can do in house. Contractual Services Totals $15,450.42 $20,058.59 $31,150.00 $10,337.90 $43,132.00 $125,150.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 69 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56120 - Dams Supplies and Expense 101-28-56120-50327 Public Notices/Advertising .00 .00 .00 94.93 .00 150.00 Comments Level Comment Department May need public notices for dam projects in 2027. 101-28-56120-50328 Dues, Publications, Registrations .00 .00 .00 .00 500.00 .00 101-28-56120-50357 Maintenance Agreement 7,500.00 4,500.00 140.00 .00 150.00 150.00 Comments Level Comment Department Campbell monitoring station agreement Supplies and Expense Totals $7,500.00 $4,500.00 $140.00 $94.93 $650.00 $300.00 Capital Outlay 101-28-56120-50813 Capital Equipment ($5,000-$10,000) .00 9,055.50 .00 .00 .00 .00 101-28-56120-50814 Depr Cap Equip (>$10,000) .00 .00 .00 3,426.40 .00 .00 101-28-56120-50821 Capital Improvements 47,028.48 (47,028.48) 375,000.00 .00 .00 385,000.00 Comments Level Comment Department Clam dam repairs for municipal dam grant. $192,040 will be reimbursed with grant funds. County needs to pay expenses up front and get reimbursed later. Capital Outlay Totals $47,028.48 ($37,972.98) $375,000.00 $3,426.40 $0.00 $385,000.00 State Account 56120 - Dams Totals ($73,931.30) $11,427.15 ($428,121.00) ($19,157.99) ($43,782.00) ($510,450.00) State Account 56130 - Wildlife Damage Program Contractual Services 101-28-56130-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 101-28-56130-50225 Telephone 56.25 .00 .00 .00 .00 .00 101-28-56130-50291 Other Contractual Services 45,038.53 43,544.70 59,133.00 16,200.61 59,133.00 56,800.00 Comments Level Comment Department APHIS Wildlife Damage Contract, includes salaries, office supplies, deer donation and processor fees. 101-28-56130-50291- 007 Other Contractual Svc-Mileage 62.22 .00 .00 .00 .00 .00 Contractual Services Totals $45,657.00 $43,544.70 $59,133.00 $16,200.61 $59,133.00 $56,800.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 70 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56130 - Wildlife Damage Program Supplies and Expense 101-28-56130-50311 Postage 86.70 .00 .00 2.06 .00 .00 101-28-56130-50318 Office Supplies .00 .00 6,200.00 .00 6,200.00 .00 101-28-56130-50382 Abatement Expenses .00 .00 5,000.00 .00 5,000.00 .00 101-28-56130-50399 Miscellaneous Expenses 500.00 2,800.00 4,500.00 .00 4,500.00 .00 Supplies and Expense Totals $586.70 $2,800.00 $15,700.00 $2.06 $15,700.00 $0.00 Fixed Charges 101-28-56130-50539 Other Rents and Leases 330.00 .00 .00 .00 .00 .00 Fixed Charges Totals $330.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56130 - Wildlife Damage Program Totals ($46,573.70) ($46,344.70) ($74,833.00) ($16,202.67) ($74,833.00) ($56,800.00) State Account 56141 - Land Conservation Districts Personal Services 101-28-56141-50111 Salaries- Permanent Regular 130,067.08 97,451.04 124,303.00 69,869.91 .00 130,813.00 101-28-56141-50112 Salaries-Permanent Overtime 282.28 .00 .00 .00 .00 .00 101-28-56141-50114 Salaries-Temporary 3,279.00 .00 .00 917.00 .00 .00 101-28-56141-50116 Salaries-Temporary Overtime 120.31 .00 .00 .00 .00 .00 101-28-56141-50135 PTO - Paid Time Off 7,767.99 11,203.07 .00 3,623.48 .00 .00 101-28-56141-50151 Social Security 11,251.17 10,717.33 9,544.00 5,693.41 .00 10,041.00 101-28-56141-50152 Retirement (Employer's Share) 9,523.85 7,549.23 8,950.00 5,302.99 .00 9,484.00 101-28-56141-50154 Hospital and Health Insurance 26,215.77 26,782.08 25,510.00 22,712.26 .00 50,744.00 101-28-56141-50155 Life Insurance 73.07 65.06 72.00 41.52 .00 76.00 101-28-56141-50157 Section 125 Administration Fee 79.49 50.40 50.00 37.80 .00 100.00 101-28-56141-50161 Employer Contrib to Deferred Comp 662.50 125.00 600.00 281.21 .00 480.00 Personal Services Totals $189,322.51 $153,943.21 $169,029.00 $108,479.58 $0.00 $201,738.00 Contractual Services 101-28-56141-50225 Telephone 281.20 334.68 300.00 278.29 300.00 300.00 101-28-56141-50227 Cell Phone 1,517.19 1,110.60 1,625.00 739.32 1,625.00 1,625.00 101-28-56141-50248 Repair & Maintenance Svc 3,792.01 897.04 4,000.00 3,481.77 4,000.00 4,000.00 Comments Level Comment Department Repairs/maintenance services on non-dam related equipment used by staff. Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 71 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56141 - Land Conservation Districts Contractual Services 101-28-56141-50279 Trees/Plants 13,768.00 7,827.44 14,000.00 10,703.83 11,000.00 14,000.00 Comments Level Comment Department Purchase of trees, shrubs and plants for the sale. As well as erosion blanket and staples. 101-28-56141-50281 Filter Cloth .00 .00 .00 988.34 .00 .00 101-28-56141-50291 Other Contractual Services 40,750.00 200.00 200.00 169.99 .00 .00 Contractual Services Totals $60,108.40 $10,369.76 $20,125.00 $16,361.54 $16,925.00 $19,925.00 Supplies and Expense 101-28-56141-50311 Postage 709.89 317.06 500.00 351.70 500.00 500.00 101-28-56141-50318 Office Supplies 143.23 343.26 500.00 514.17 500.00 500.00 101-28-56141-50320 Filing Fees 240.00 210.00 300.00 60.00 .00 300.00 101-28-56141-50323 Employee Engagement 150.00 99.99 100.00 .00 100.00 100.00 101-28-56141-50327 Public Notices/Advertising 67.50 571.80 400.00 120.13 400.00 400.00 101-28-56141-50328 Dues, Publications, Registrations .00 136.25 4,600.00 1,264.02 3,500.00 4,600.00 Comments Level Comment Department Conference registrations and dues 101-28-56141-50328- 101 Membership Dues 2,751.27 1,856.08 .00 1,565.09 .00 .00 Comments Level Comment Department Is encompassed into 50328 101-28-56141-50328- 103 Registration Fees - Training, Meetings, Conferences 2,584.00 715.53 .00 820.00 .00 .00 101-28-56141-50335 Meals 74.22 23.00 150.00 163.00 163.00 200.00 Comments Level Comment Department Meal reimbursement for conferences 101-28-56141-50336 Lodging 566.46 187.20 1,000.00 712.69 1,000.00 1,000.00 101-28-56141-50337 Mileage 4.02 .00 .00 .00 .00 .00 101-28-56141-50338 County Fleet Program 151.81 113.56 300.00 132.20 300.00 300.00 101-28-56141-50349 Other Operating Supplies .00 56.66 .00 .00 .00 .00 101-28-56141-50351 Fuel 5,086.86 2,752.11 1,500.00 1,365.08 1,500.00 1,500.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 72 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56141 - Land Conservation Districts Supplies and Expense 101-28-56141-50357 Maintenance Agreement 9,250.00 .00 .00 .00 .00 .00 101-28-56141-50357- 001 Maintenance Agreement-Software 2,965.00 1,756.93 .00 .00 .00 730.00 Comments Level Comment Department Software for Trimble GPS for AutoCAD. Used for engineering designs for DATCP SWRM cost share projects. 101-28-56141-50359 Other Repair & Maint Supplies 171.38 97.15 200.00 63.37 200.00 200.00 101-28-56141-50399 Miscellaneous Expenses 20.00 (92.78) .00 .00 .00 .00 Supplies and Expense Totals $24,935.64 $9,143.80 $9,550.00 $7,131.45 $8,163.00 $10,330.00 Grants, Contributions, Indemnities 101-28-56141-50731 Awards/Educational Programs 384.60 185.03 300.00 150.00 300.00 300.00 Comments Level Comment Department Tri-county soil judging event 101-28-56141-50734 Cost Share/Animal Waste Prgm 2,981.63 .00 4,500.00 .00 .00 4,500.00 Comments Level Comment Department County allocated funds for cost-share projects for ag waste. 101-28-56141-50735 Cost Share 1,518.37 .00 .00 .00 .00 .00 Grants, Contributions, Indemnities Totals $4,884.60 $185.03 $4,800.00 $150.00 $300.00 $4,800.00 Capital Outlay 101-28-56141-50811 Capital Equipment ($500-$5000) .00 .00 4,073.00 1,761.54 .00 .00 101-28-56141-50811- 002 Capital Equip-IT ($500-$5,000) 1,758.00 2,223.00 .00 1,929.13 1,929.00 .00 Comments Level Comment Department Computer - is represented in a different budget. Capital Outlay Totals $1,758.00 $2,223.00 $4,073.00 $3,690.67 $1,929.00 $0.00 State Account 56141 - Land Conservation Districts Totals ($281,009.15) ($175,864.80) ($207,577.00) ($135,813.24) ($27,317.00) ($236,793.00) Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 73 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56142 - DATCP Cost Share Program Grants, Contributions, Indemnities 101-28-56142-50735 Cost Share 6,670.00 29,525.00 25,000.00 35,000.00 35,000.00 48,000.00 Comments Level Comment Department DATCP SWRM cost-share funds. Represented in State Aid. 101-28-56142-50735- 004 Cost Share/Nutrient Management 35,746.50 1,072.00 .00 6,928.00 8,000.00 8,000.00 Comments Level Comment Department DATCP SWRM Cost-Share funds Grants, Contributions, Indemnities Totals $42,416.50 $30,597.00 $25,000.00 $41,928.00 $43,000.00 $56,000.00 State Account 56142 - DATCP Cost Share Program Totals ($42,416.50) ($30,597.00) ($25,000.00) ($41,928.00) ($43,000.00) ($56,000.00) State Account 56143 - Misc St/Fed Grant Programs Contractual Services 101-28-56143-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 101-28-56143-50291 Other Contractual Services 3,720.00 .00 .00 .00 .00 .00 101-28-56143-50291- 007 Other Contractual Svc-Mileage 328.81 .00 .00 .00 .00 .00 Contractual Services Totals $4,548.81 $0.00 $0.00 $0.00 $0.00 $0.00 Supplies and Expense 101-28-56143-50349 Other Operating Supplies 100.96 .00 .00 .00 .00 .00 Supplies and Expense Totals $100.96 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56143 - Misc St/Fed Grant Programs Totals ($4,649.77) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56144 - Ground Water Inventory Personal Services 101-28-56144-50111 Salaries- Permanent Regular 2,417.87 .00 .00 .00 .00 .00 101-28-56144-50151 Social Security 142.53 .00 .00 .00 .00 .00 101-28-56144-50152 Retirement (Employer's Share) 138.52 .00 .00 .00 .00 .00 101-28-56144-50154 Hospital and Health Insurance 1,113.19 .00 .00 .00 .00 .00 101-28-56144-50155 Life Insurance 1.64 .00 .00 .00 .00 .00 101-28-56144-50157 Section 125 Administration Fee 2.45 .00 .00 .00 .00 .00 Personal Services Totals $3,816.20 $0.00 $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 74 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56144 - Ground Water Inventory Contractual Services 101-28-56144-50291 Other Contractual Services 127,291.05 .00 .00 .00 .00 .00 Contractual Services Totals $127,291.05 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56144 - Ground Water Inventory Totals ($131,107.25) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56147 - Misc St/Fed Cost Share Programs Grants, Contributions, Indemnities 101-28-56147-50735- 005 Cost Share/DNR/TRM .00 .00 .00 .00 .00 10,000.00 Comments Level Comment Department Nutrient Management Farmers Education Grant. Receiving $10,000 in grant funds. Grants, Contributions, Indemnities Totals $0.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 State Account 56147 - Misc St/Fed Cost Share Programs Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($10,000.00) State Account 56148 - Lake Monitoring and Protection Personal Services 101-28-56148-50114 Salaries-Temporary .00 .00 .00 .00 15,000.00 .00 Comments Level Comment Department Interns salaries Personal Services Totals $0.00 $0.00 $0.00 $0.00 $15,000.00 $0.00 Contractual Services 101-28-56148-50291 Other Contractual Services .00 .00 .00 .00 .00 16,506.00 Comments Level Comment Department Interns salaries, project costs, equipment. We receive 16506.26 in grant funds to offset. Contractual Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $16,506.00 Supplies and Expense 101-28-56148-50318 Office Supplies .00 .00 .00 21.68 250.00 .00 101-28-56148-50391 Other Supplies & Expenses .00 .00 .00 84.74 .00 .00 101-28-56148-50399 Miscellaneous Expenses .00 .00 .00 .00 506.00 .00 Supplies and Expense Totals $0.00 $0.00 $0.00 $106.42 $756.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 75 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56148 - Lake Monitoring and Protection Capital Outlay 101-28-56148-50801 Small Items of Equip ($100-$500) .00 .00 .00 124.36 .00 .00 Capital Outlay Totals $0.00 $0.00 $0.00 $124.36 $0.00 $0.00 State Account 56148 - Lake Monitoring and Protection Totals $0.00 $0.00 $0.00 ($230.78) ($15,756.00) ($16,506.00) State Account 56149 - LWCD Educational Workshops Supplies and Expense 101-28-56149-50318 Office Supplies .00 34.00 .00 .00 .00 .00 Supplies and Expense Totals $0.00 $34.00 $0.00 $0.00 $0.00 $0.00 State Account 56149 - LWCD Educational Workshops Totals $0.00 ($34.00) $0.00 $0.00 $0.00 $0.00 State Account 56150 - Aquatic Invasive Species Prgm Personal Services 101-28-56150-50111 Salaries- Permanent Regular 11,938.34 2,203.20 .00 163.51 .00 .00 101-28-56150-50114 Salaries-Temporary 9,006.92 .00 .00 14,330.93 .00 21,000.00 Comments Level Comment Department Interns. Will get reimbursed by LMPN grant. 101-28-56150-50116 Salaries-Temporary Overtime 62.19 .00 .00 22.50 .00 .00 101-28-56150-50135 PTO - Paid Time Off 3,706.45 .00 .00 .00 .00 .00 101-28-56150-50151 Social Security 1,841.57 164.77 .00 1,110.19 .00 1,607.00 101-28-56150-50152 Retirement (Employer's Share) 1,102.84 153.12 .00 11.77 .00 .00 101-28-56150-50154 Hospital and Health Insurance 6,817.71 279.71 .00 31.98 .00 .00 101-28-56150-50155 Life Insurance 10.59 1.67 .00 .12 .00 .00 101-28-56150-50157 Section 125 Administration Fee 15.03 .00 .00 .00 .00 .00 101-28-56150-50161 Employer Contrib to Deferred Comp .00 .00 .00 1.00 .00 .00 Personal Services Totals $34,501.64 $2,802.47 $0.00 $15,672.00 $0.00 $22,607.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 76 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56150 - Aquatic Invasive Species Prgm Contractual Services 101-28-56150-50291 Other Contractual Services 3,053.47 7,044.70 16,506.00 .00 .00 .00 Comments Level Comment Department This amount should get moved to 101-28-56148 Contractual Services Totals $3,053.47 $7,044.70 $16,506.00 $0.00 $0.00 $0.00 Supplies and Expense 101-28-56150-50311 Postage 175.94 .00 250.00 66.15 250.00 250.00 101-28-56150-50318 Office Supplies 68.68 .00 200.00 .00 .00 .00 101-28-56150-50336 Lodging 1,037.99 .00 .00 .00 .00 .00 101-28-56150-50338 County Fleet Program 70.38 .00 .00 .00 .00 .00 101-28-56150-50349 Other Operating Supplies .00 748.59 .00 .00 .00 .00 101-28-56150-50399 Miscellaneous Expenses 215.90 .00 .00 .00 .00 .00 Supplies and Expense Totals $1,568.89 $748.59 $450.00 $66.15 $250.00 $250.00 Fixed Charges 101-28-56150-50539 Other Rents and Leases 330.00 .00 .00 .00 .00 .00 Fixed Charges Totals $330.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56150 - Aquatic Invasive Species Prgm Totals ($39,454.00) ($10,595.76) ($16,956.00) ($15,738.15) ($250.00) ($22,857.00) State Account 56152 - Lake Planning LPL-195626 Grant Contractual Services 101-28-56152-50291 Other Contractual Services .00 .00 .00 6,304.49 9,985.00 10,000.00 Comments Level Comment Department Received $9985 in grant funds and $4000 in cost share match for this project. LPL 195626 2027 - Proposed Surface Water Grant Project Contractual Services Totals $0.00 $0.00 $0.00 $6,304.49 $9,985.00 $10,000.00 Supplies and Expense 101-28-56152-50349 Other Operating Supplies .00 .00 .00 72.11 .00 .00 Supplies and Expense Totals $0.00 $0.00 $0.00 $72.11 $0.00 $0.00 State Account 56152 - Lake Planning LPL-195626 Grant Totals $0.00 $0.00 $0.00 ($6,376.60) ($9,985.00) ($10,000.00) Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 77 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56154 - AIS Planning AEPP-89726 Grant Contractual Services 101-28-56154-50291 Other Contractual Services .00 .00 .00 21.17 6,963.00 .00 Comments Level Comment Department Received a grant AEPP89726 for $6,962.15. We will be reimbursed at the end of the year. Contractual Services Totals $0.00 $0.00 $0.00 $21.17 $6,963.00 $0.00 State Account 56154 - AIS Planning AEPP-89726 Grant Totals $0.00 $0.00 $0.00 ($21.17) ($6,963.00) $0.00 State Account 56906 - Shoreland Restoration Personal Services 101-28-56906-50111 Salaries- Permanent Regular 3,927.55 627.10 .00 .00 .00 .00 101-28-56906-50114 Salaries-Temporary 1,970.53 .00 .00 9,105.51 .00 .00 101-28-56906-50151 Social Security 430.12 47.96 .00 696.57 .00 .00 101-28-56906-50152 Retirement (Employer's Share) 271.02 43.58 .00 .00 .00 .00 101-28-56906-50154 Hospital and Health Insurance 1,740.96 1.54 .00 .00 .00 .00 101-28-56906-50155 Life Insurance 2.65 .16 .00 .00 .00 .00 101-28-56906-50157 Section 125 Administration Fee 3.83 .00 .00 .00 .00 .00 Personal Services Totals $8,346.66 $720.34 $0.00 $9,802.08 $0.00 $0.00 Contractual Services 101-28-56906-50291 Other Contractual Services 112.50 .00 .00 .00 .00 .00 Contractual Services Totals $112.50 $0.00 $0.00 $0.00 $0.00 $0.00 Supplies and Expense 101-28-56906-50306 Program Fee Reimbursement 920.00 90.00 .00 120.00 .00 .00 101-28-56906-50311 Postage 33.46 26.22 100.00 41.73 100.00 100.00 Comments Level Comment Department Postage for letters (i.e. new landowners, enrollment letters, covenants, etc) 101-28-56906-50318 Office Supplies .00 .00 200.00 .00 200.00 200.00 101-28-56906-50320 Filing Fees .00 .00 150.00 .00 .00 .00 Supplies and Expense Totals $953.46 $116.22 $450.00 $161.73 $300.00 $300.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 78 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 28 - Land Conservation State Account 56906 - Shoreland Restoration Fixed Charges 101-28-56906-50591 Program Cost (Incentive Payment) 3,000.00 750.00 750.00 1,000.00 750.00 750.00 Comments Level Comment Department Initial incentive payment when landowners enroll into the SIP program. Fixed Charges Totals $3,000.00 $750.00 $750.00 $1,000.00 $750.00 $750.00 Grants, Contributions, Indemnities 101-28-56906-50735- 002 Cost Share/Shoreline .00 1,750.40 2,500.00 .00 2,500.00 2,500.00 Comments Level Comment Department Cost share for shoreline restorations, plants and materials. 101-28-56906-50735- 006 Cost Share/Rain Gardens .00 2,500.00 2,500.00 288.00 2,500.00 2,500.00 Comments Level Comment Department Cost share for rain garden projects, plants and materials Grants, Contributions, Indemnities Totals $0.00 $4,250.40 $5,000.00 $288.00 $5,000.00 $5,000.00 State Account 56906 - Shoreland Restoration Totals ($12,412.62) ($5,836.96) ($6,200.00) ($11,251.81) ($6,050.00) ($6,050.00) Department 28 - Land Conservation Totals ($312,340.80) ($24,106.77) ($300,931.00) ($131,952.22) $100,722.00 ($366,610.00) Department 29 - Tourism State Account 56700 - Tourism Contractual Services 101-29-56700-50291 Other Contractual Services 15,000.00 12,000.00 17,000.00 17,000.00 17,000.00 17,000.00 Contractual Services Totals $15,000.00 $12,000.00 $17,000.00 $17,000.00 $17,000.00 $17,000.00 Grants, Contributions, Indemnities 101-29-56700-50793 ITBEC 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 Grants, Contributions, Indemnities Totals $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 State Account 56700 - Tourism Totals ($18,000.00) ($15,000.00) ($20,000.00) ($20,000.00) ($20,000.00) ($20,000.00) Department 29 - Tourism Totals ($18,000.00) ($15,000.00) ($20,000.00) ($20,000.00) ($20,000.00) ($20,000.00) Department 30 - Corporation Counsel Miscellaneous Revenues 101-30-48658 Revenue From Records & Reports .00 .00 .00 10.00 .00 .00 Miscellaneous Revenues Totals $0.00 $0.00 $0.00 $10.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:03 PM Page 79 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 30 - Corporation Counsel State Account 51320 - Corporation Counsel Personal Services 101-30-51320-50111 Salaries- Permanent Regular 133,190.62 125,349.12 161,851.00 102,626.08 161,851.00 167,220.00 101-30-51320-50131 Sick Leave Pay 377.37 176.56 .00 253.22 .00 .00 101-30-51320-50135 PTO - Paid Time Off 12,197.73 9,355.20 .00 10,063.40 .00 .00 101-30-51320-50151 Social Security 13,008.22 10,080.65 12,497.00 8,532.86 12,497.00 12,874.00 101-30-51320-50152 Retirement (Employer's Share) 10,059.00 9,386.09 11,653.00 8,131.82 11,653.00 12,124.00 101-30-51320-50154 Hospital and Health Insurance 19,334.66 15,069.27 19,706.00 14,779.62 19,706.00 20,464.00 101-30-51320-50155 Life Insurance 53.38 57.06 72.00 54.00 72.00 76.00 101-30-51320-50157 Section 125 Administration Fee 29.40 50.40 50.00 .00 50.00 .00 101-30-51320-50161 Employer Contrib to Deferred Comp 456.36 525.43 1,500.00 675.00 1,500.00 1,020.00 101-30-51320-50196 Witness Fees 20.00 .00 100.00 .00 100.00 100.00 Personal Services Totals $188,726.74 $170,049.78 $207,429.00 $145,116.00 $207,429.00 $213,878.00 Contractual Services 101-30-51320-50201 Transcript Fees 61.50 20.50 75.00 60.00 75.00 75.00 101-30-51320-50225 Telephone 679.25 674.11 700.00 558.73 700.00 700.00 101-30-51320-50227 Cell Phone 301.86 445.77 550.00 355.16 550.00 550.00 101-30-51320-50252 Other Filing Fees .00 .00 .00 162.50 200.00 200.00 101-30-51320-50291 Other Contractual Services .00 625.00 2,000.00 .00 2,000.00 2,000.00 Contractual Services Totals $1,042.61 $1,765.38 $3,325.00 $1,136.39 $3,525.00 $3,525.00 Supplies and Expense 101-30-51320-50311 Postage 333.14 447.75 400.00 350.84 400.00 400.00 101-30-51320-50314 Sm Items of Equipment-Office 1,151.24 .00 .00 .00 .00 .00 101-30-51320-50315 Copier Expenses 409.10 434.17 450.00 330.48 450.00 450.00 101-30-51320-50315- 002 Copy Paper 165.96 157.96 200.00 78.98 200.00 200.00 101-30-51320-50318 Office Supplies 428.69 389.42 400.00 119.32 350.00 350.00 101-30-51320-50323 Employee Engagement 75.00 75.00 100.00 .00 100.00 100.00 101-30-51320-50328 Dues, Publications, Registrations .00 999.00 1,500.00 999.00 1,500.00 1,600.00 101-30-51320-50335 Meals .00 .00 100.00 .00 100.00 125.00 101-30-51320-50336 Lodging 467.71 974.00 500.00 947.99 500.00 500.00 101-30-51320-50337 Mileage .00 .00 400.00 159.60 400.00 400.00 101-30-51320-50816 Westlaw Online 94.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $3,124.84 $3,477.30 $4,050.00 $2,986.21 $4,000.00 $4,125.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 80 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 30 - Corporation Counsel State Account 51320 - Corporation Counsel Capital Outlay 101-30-51320-50811 Capital Equipment ($500-$5000) .00 .00 .00 .00 .00 2,172.00 Comments Level Comment Department Replace laptop - Sherry McIvor 101-30-51320-50811- 002 Capital Equip-IT ($500-$5,000) 1,820.00 .00 .00 .00 .00 .00 Capital Outlay Totals $1,820.00 $0.00 $0.00 $0.00 $0.00 $2,172.00 State Account 51320 - Corporation Counsel Totals ($194,714.19) ($175,292.46) ($214,804.00) ($149,238.60) ($214,954.00) ($223,700.00) Department 30 - Corporation Counsel Totals ($194,714.19) ($175,292.46) ($214,804.00) ($149,228.60) ($214,954.00) ($223,700.00) Department 31 - Justice Programs Public Charges for Services 101-31-46140-001 IDIP - Participant Fee* 2,300.00 3,900.00 2,400.00 4,180.00 4,000.00 4,000.00 101-31-46140-002 Client Monitoring* 16,754.00 13,882.00 15,000.00 27,565.00 25,000.00 25,000.00 101-31-46140-003 Drug Testing* 490.00 25.00 976.00 .00 .00 .00 101-31-46140-004 RJ - Participant Fee* 5,111.04 3,840.00 2,500.00 3,950.00 3,000.00 3,000.00 Public Charges for Services Totals $24,655.04 $21,647.00 $20,876.00 $35,695.00 $32,000.00 $32,000.00 State Account 51216 - Intoxicated Driver Intervention* Personal Services 101-31-51216-50114 Salaries-Temporary 7,120.52 8,724.31 .00 6,561.36 11,000.00 15,309.00 101-31-51216-50151 Social Security 540.26 676.98 .00 497.82 800.00 1,171.00 101-31-51216-50152 Retirement (Employer's Share) 491.25 612.00 .00 468.59 750.00 1,110.00 Personal Services Totals $8,152.03 $10,013.29 $0.00 $7,527.77 $12,550.00 $17,590.00 Contractual Services 101-31-51216-50227 Cell Phone 272.96 273.16 275.00 192.09 300.00 300.00 101-31-51216-50291 Other Contractual Services 4,961.25 3,338.00 18,975.00 7,386.00 9,600.00 10,000.00 Contractual Services Totals $5,234.21 $3,611.16 $19,250.00 $7,578.09 $9,900.00 $10,300.00 Supplies and Expense 101-31-51216-50391 Other Supplies & Expenses .00 .00 750.00 .00 .00 .00 Supplies and Expense Totals $0.00 $0.00 $750.00 $0.00 $0.00 $0.00 State Account 51216 - Intoxicated Driver Intervention* Totals ($13,386.24) ($13,624.45) ($20,000.00) ($15,105.86) ($22,450.00) ($27,890.00) Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 81 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 31 - Justice Programs State Account 52711 - Restorative Justice * Personal Services 101-31-52711-50111 Salaries- Permanent Regular .00 .00 36,592.00 .00 .00 .00 101-31-52711-50114 Salaries-Temporary 15,805.17 34,029.15 .00 26,077.20 36,592.00 15,002.00 101-31-52711-50151 Social Security 1,209.10 2,603.24 2,800.00 1,994.90 2,800.00 1,148.00 Personal Services Totals $17,014.27 $36,632.39 $39,392.00 $28,072.10 $39,392.00 $16,150.00 Contractual Services 101-31-52711-50227 Cell Phone 482.56 486.23 540.00 355.16 560.00 575.00 Contractual Services Totals $482.56 $486.23 $540.00 $355.16 $560.00 $575.00 Supplies and Expense 101-31-52711-50318 Office Supplies .00 14.79 50.00 .00 50.00 50.00 Supplies and Expense Totals $0.00 $14.79 $50.00 $0.00 $50.00 $50.00 State Account 52711 - Restorative Justice * Totals ($17,496.83) ($37,133.41) ($39,982.00) ($28,427.26) ($40,002.00) ($16,775.00) Department 31 - Justice Programs Totals ($6,228.03) ($29,110.86) ($39,106.00) ($7,838.12) ($30,452.00) ($12,665.00) Department 32 - Recycling Commission Intergovernmental Revenues 101-32-43544 St Aid-Recycling 87,652.01 87,648.39 87,650.00 87,658.50 87,659.00 87,659.00 Intergovernmental Revenues Totals $87,652.01 $87,648.39 $87,650.00 $87,658.50 $87,659.00 $87,659.00 State Account 53635 - Recycling Expenses Supplies and Expense 101-32-53635-50399 Miscellaneous Expenses 87,652.01 87,648.39 87,650.00 87,658.50 87,659.00 87,659.00 Supplies and Expense Totals $87,652.01 $87,648.39 $87,650.00 $87,658.50 $87,659.00 $87,659.00 State Account 53635 - Recycling Expenses Totals ($87,652.01) ($87,648.39) ($87,650.00) ($87,658.50) ($87,659.00) ($87,659.00) Department 32 - Recycling Commission Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 33 - Economic Development Public Charges for Services 101-33-46850 BCDA Revenue .00 7,512.62 .00 450.00 450.00 .00 Comments Level Comment Department Money received on behalf of BCDA Public Charges for Services Totals $0.00 $7,512.62 $0.00 $450.00 $450.00 $0.00 State Account 56703 - Economic Development Personal Services 101-33-56703-50111 Salaries- Permanent Regular 63,643.47 64,798.11 55,653.00 50,114.61 55,653.00 58,287.00 101-33-56703-50135 PTO - Paid Time Off 5,144.32 8,102.40 .00 3,766.35 .00 .00 101-33-56703-50151 Social Security 5,280.85 5,590.11 4,304.00 4,129.93 4,304.00 4,488.00 101-33-56703-50152 Retirement (Employer's Share) 4,747.35 5,072.49 4,007.00 3,879.40 4,007.00 4,226.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 82 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 33 - Economic Development State Account 56703 - Economic Development Personal Services 101-33-56703-50154 Hospital and Health Insurance 348.24 349.40 362.00 271.62 362.00 362.00 101-33-56703-50155 Life Insurance 27.80 36.00 36.00 27.00 36.00 38.00 101-33-56703-50161 Employer Contrib to Deferred Comp 400.00 300.00 600.00 225.00 600.00 360.00 Personal Services Totals $79,592.03 $84,248.51 $64,962.00 $62,413.91 $64,962.00 $67,761.00 Contractual Services 101-33-56703-50225 Telephone 338.50 335.53 350.00 278.28 350.00 350.00 101-33-56703-50227 Cell Phone 485.73 527.34 550.00 355.16 550.00 550.00 Contractual Services Totals $824.23 $862.87 $900.00 $633.44 $900.00 $900.00 Supplies and Expense 101-33-56703-50311 Postage 10.54 121.84 15.00 3.70 15.00 15.00 101-33-56703-50318 Office Supplies 100.26 32.26 100.00 28.18 75.00 75.00 101-33-56703-50323 Employee Engagement .00 .00 50.00 .00 50.00 50.00 101-33-56703-50328 Dues, Publications, Registrations .00 .00 250.00 .00 250.00 250.00 101-33-56703-50335 Meals 50.07 38.08 100.00 13.70 100.00 100.00 101-33-56703-50336 Lodging 290.50 .00 400.00 98.00 400.00 400.00 101-33-56703-50337 Mileage 1,576.51 1,777.30 1,500.00 1,170.09 1,800.00 1,800.00 101-33-56703-50338 County Fleet Program 76.67 110.84 .00 .00 .00 .00 Supplies and Expense Totals $2,104.55 $2,080.32 $2,415.00 $1,313.67 $2,690.00 $2,690.00 Capital Outlay 101-33-56703-50811- 002 Capital Equip-IT ($500-$5,000) 1,820.00 .00 .00 .00 .00 .00 Capital Outlay Totals $1,820.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 56703 - Economic Development Totals ($84,340.81) ($87,191.70) ($68,277.00) ($64,361.02) ($68,552.00) ($71,351.00) State Account 56704 - BCDA Contractual Services 101-33-56704-50291 Other Contractual Services 3,310.25 11,715.00 .00 3,950.00 3,950.00 .00 Comments Level Comment Department Expenses paid on behalf of BCDA - reimbursed by BCDA Contractual Services Totals $3,310.25 $11,715.00 $0.00 $3,950.00 $3,950.00 $0.00 Supplies and Expense 101-33-56704-50399 Miscellaneous Expenses 25.00 25.00 .00 275.00 275.00 .00 Supplies and Expense Totals $25.00 $25.00 $0.00 $275.00 $275.00 $0.00 State Account 56704 - BCDA Totals ($3,335.25) ($11,740.00) $0.00 ($4,225.00) ($4,225.00) $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 83 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 101 - General Fund Department 33 - Economic Development Totals ($87,676.06) ($91,419.08) ($68,277.00) ($68,136.02) ($72,327.00) ($71,351.00) Fund 101 - General Fund Totals ($636,511.10) $968,759.10 $0.00 ($315,042.58) ($251,918.00) $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 84 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 102 - Workforce Development Fund Miscellaneous Revenues 102-48506 Contributions 2.00 .00 .00 20.00 .00 .00 Miscellaneous Revenues Totals $2.00 $0.00 $0.00 $20.00 $0.00 $0.00 Other Financing Sources 102-49300 Fund Balance Applied .00 .00 84,710.00 .00 .00 36,400.00 Other Financing Sources Totals $0.00 $0.00 $84,710.00 $0.00 $0.00 $36,400.00 Department 01 - County Board State Account 51110 - County Board Supplies and Expense 102-01-51110-50323 Employee Engagement .00 .00 .00 .00 .00 2,500.00 102-01-51110-50349 Other Operating Supplies 1,045.74 233.67 6,000.00 238.33 6,000.00 6,000.00 Comments Level Comment Administrator Logo items Supplies and Expense Totals $1,045.74 $233.67 $6,000.00 $238.33 $6,000.00 $8,500.00 State Account 51110 - County Board Totals ($1,045.74) ($233.67) ($6,000.00) ($238.33) ($6,000.00) ($8,500.00) State Account 59210 - Trsfr to General Fund Supplies and Expense 102-01-59210-50399 Miscellaneous Expenses .00 .00 78,710.00 .00 .00 27,900.00 Comments Level Comment Administrator PTO conversion to Deferred Comp $8,000 Employee Recognition $19,900 Supplies and Expense Totals $0.00 $0.00 $78,710.00 $0.00 $0.00 $27,900.00 State Account 59210 - Trsfr to General Fund Totals $0.00 $0.00 ($78,710.00) $0.00 $0.00 ($27,900.00) Department 01 - County Board Totals ($1,045.74) ($233.67) ($84,710.00) ($238.33) ($6,000.00) ($36,400.00) Fund 102 - Workforce Development Fund Totals ($1,043.74) ($233.67) $0.00 ($218.33) ($6,000.00) $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 85 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 103 - Infrastructure Fund Miscellaneous Revenues 103-48312 Taxdeed Sales .00 285,723.58 .00 .00 .00 .00 Miscellaneous Revenues Totals $0.00 $285,723.58 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 103-49210 Transfer in fr General Fund 1,264,592.00 .00 .00 .00 .00 .00 103-49300 Fund Balance Applied .00 .00 2,021,039.00 .00 .00 2,330,960.00 Other Financing Sources Totals $1,264,592.00 $0.00 $2,021,039.00 $0.00 $0.00 $2,330,960.00 Department 01 - County Board State Account 57200 - Public Safety Facility Capital Outlay 103-01-57200-50811- 002 Capital Equip-IT ($500-$5,000) 21,444.38 .00 .00 .00 .00 .00 Capital Outlay Totals $21,444.38 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 57200 - Public Safety Facility Totals ($21,444.38) $0.00 $0.00 $0.00 $0.00 $0.00 State Account 58380 - Long-Term Leases Debt Service 103-01-58380-50621 Interest .00 8,918.90 .00 3,084.06 2,949.00 .00 103-01-58380-50691 Other Debt Service .00 28,103.73 7,730.00 12,499.22 12,456.00 15,000.00 Debt Service Totals $0.00 $37,022.63 $7,730.00 $15,583.28 $15,405.00 $15,000.00 State Account 58380 - Long-Term Leases Totals $0.00 ($37,022.63) ($7,730.00) ($15,583.28) ($15,405.00) ($15,000.00) State Account 58382 - Long-Term Software Agreements Debt Service 103-01-58382-50621 Interest .00 6,901.87 .00 3,418.42 .00 .00 103-01-58382-50691 Other Debt Service .00 170,866.27 373,309.00 271,768.19 .00 300,000.00 Debt Service Totals $0.00 $177,768.14 $373,309.00 $275,186.61 $0.00 $300,000.00 State Account 58382 - Long-Term Software Agreements Totals $0.00 ($177,768.14) ($373,309.00) ($275,186.61) $0.00 ($300,000.00) State Account 59103 - Infrastructure Fund Expense Contractual Services 103-01-59103-50291 Other Contractual Services .00 .00 .00 3,280.00 .00 .00 Contractual Services Totals $0.00 $0.00 $0.00 $3,280.00 $0.00 $0.00 State Account 59103 - Infrastructure Fund Expense Totals $0.00 $0.00 $0.00 ($3,280.00) $0.00 $0.00 State Account 59210 - Trsfr to General Fund Supplies and Expense 103-01-59210-50399 Miscellaneous Expenses .00 .00 355,000.00 .00 .00 765,960.00 Supplies and Expense Totals $0.00 $0.00 $355,000.00 $0.00 $0.00 $765,960.00 State Account 59210 - Trsfr to General Fund Totals $0.00 $0.00 ($355,000.00) $0.00 $0.00 ($765,960.00) Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 86 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 103 - Infrastructure Fund Department 01 - County Board State Account 59211 - Trsfr to Highway Fund Supplies and Expense 103-01-59211-50399 Miscellaneous Expenses .00 .00 1,285,000.00 .00 .00 1,250,000.00 Supplies and Expense Totals $0.00 $0.00 $1,285,000.00 $0.00 $0.00 $1,250,000.00 State Account 59211 - Trsfr to Highway Fund Totals $0.00 $0.00 ($1,285,000.00) $0.00 $0.00 ($1,250,000.00) State Account 59240 - Trsfr to Capital Projects Funds Supplies and Expense 103-01-59240-50399 Miscellaneous Expenses 205,175.15 .00 .00 .00 .00 .00 Supplies and Expense Totals $205,175.15 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59240 - Trsfr to Capital Projects Funds Totals ($205,175.15) $0.00 $0.00 $0.00 $0.00 $0.00 Department 01 - County Board Totals ($226,619.53) ($214,790.77) ($2,021,039.00) ($294,049.89) ($15,405.00) ($2,330,960.00) Fund 103 - Infrastructure Fund Totals $1,037,972.47 $70,932.81 $0.00 ($294,049.89) ($15,405.00) $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 87 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 104 - Community Development Fund Miscellaneous Revenues 104-48312 Taxdeed Sales .00 95,241.21 .00 .00 .00 .00 Miscellaneous Revenues Totals $0.00 $95,241.21 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 104-49210 Transfer in fr General Fund 16,664.75 .00 .00 .00 .00 .00 104-49300 Fund Balance Applied .00 .00 68,257.00 .00 .00 10,000.00 Other Financing Sources Totals $16,664.75 $0.00 $68,257.00 $0.00 $0.00 $10,000.00 Department 01 - County Board State Account 59104 - Comm Development Exp Supplies and Expense 104-01-59104-50399 Miscellaneous Expenses .00 .00 .00 .00 10,000.00 10,000.00 Comments Level Comment Department Annual payments on grant award to Village of Grantsburg Supplies and Expense Totals $0.00 $0.00 $0.00 $0.00 $10,000.00 $10,000.00 State Account 59104 - Comm Development Exp Totals $0.00 $0.00 $0.00 $0.00 ($10,000.00) ($10,000.00) State Account 59210 - Trsfr to General Fund Supplies and Expense 104-01-59210-50399 Miscellaneous Expenses 80,000.00 87,182.38 68,257.00 .00 .00 .00 Supplies and Expense Totals $80,000.00 $87,182.38 $68,257.00 $0.00 $0.00 $0.00 State Account 59210 - Trsfr to General Fund Totals ($80,000.00) ($87,182.38) ($68,257.00) $0.00 $0.00 $0.00 Department 01 - County Board Totals ($80,000.00) ($87,182.38) ($68,257.00) $0.00 ($10,000.00) ($10,000.00) Fund 104 - Community Development Fund Totals ($63,335.25) $8,058.83 $0.00 $0.00 ($10,000.00) $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 88 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 203 - County Sales Tax Fund Taxes 203-41221 County Sales Tax 1,776,788.38 1,732,142.88 1,650,000.00 1,096,999.18 1,650,000.00 1,675,000.00 Taxes Totals $1,776,788.38 $1,732,142.88 $1,650,000.00 $1,096,999.18 $1,650,000.00 $1,675,000.00 Other Financing Sources 203-49300 Fund Balance Applied .00 .00 .00 .00 .00 300,000.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $0.00 $300,000.00 Department 01 - County Board State Account 59210 - Trsfr to General Fund Supplies and Expense 203-01-59210-50399 Miscellaneous Expenses 1,600,587.17 1,625,000.00 1,650,000.00 .00 1,650,000.00 1,975,000.00 Supplies and Expense Totals $1,600,587.17 $1,625,000.00 $1,650,000.00 $0.00 $1,650,000.00 $1,975,000.00 State Account 59210 - Trsfr to General Fund Totals ($1,600,587.17) ($1,625,000.00) ($1,650,000.00) $0.00 ($1,650,000.00) ($1,975,000.00) State Account 59240 - Trsfr to Capital Projects Funds Supplies and Expense 203-01-59240-50399 Miscellaneous Expenses 365,000.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $365,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59240 - Trsfr to Capital Projects Funds Totals ($365,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 Department 01 - County Board Totals ($1,965,587.17) ($1,625,000.00) ($1,650,000.00) $0.00 ($1,650,000.00) ($1,975,000.00) Fund 203 - County Sales Tax Fund Totals ($188,798.79) $107,142.88 $0.00 $1,096,999.18 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 89 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 209 - Opioid Settlement Department 01 - County Board Fines, Forfeits and Penalties 209-01-45220 Judgements / Damage Awards 166,823.32 62,696.71 .00 63,359.32 .00 .00 Fines, Forfeits and Penalties Totals $166,823.32 $62,696.71 $0.00 $63,359.32 $0.00 $0.00 Other Financing Sources 209-01-49300 Fund Balance Applied .00 .00 50,000.00 .00 50,000.00 80,000.00 Other Financing Sources Totals $0.00 $0.00 $50,000.00 $0.00 $50,000.00 $80,000.00 State Account 54800 - Opioid Abatement Exp Contractual Services 209-01-54800-50291 Other Contractual Services .00 .00 50,000.00 .00 50,000.00 80,000.00 Contractual Services Totals $0.00 $0.00 $50,000.00 $0.00 $50,000.00 $80,000.00 Supplies and Expense 209-01-54800-50397 Finance Expense/Bank Fees .00 105.00 .00 48.00 .00 .00 Supplies and Expense Totals $0.00 $105.00 $0.00 $48.00 $0.00 $0.00 State Account 54800 - Opioid Abatement Exp Totals $0.00 ($105.00) ($50,000.00) ($48.00) ($50,000.00) ($80,000.00) Department 01 - County Board Totals $166,823.32 $62,591.71 $0.00 $63,311.32 $0.00 $0.00 Fund 209 - Opioid Settlement Totals $166,823.32 $62,591.71 $0.00 $63,311.32 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 90 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Other Financing Sources 211-49320 Fund Bal Applied-Drug Court .00 .00 39,106.00 .00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $39,106.00 $0.00 $0.00 $0.00 Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 200 - Economic Support Services Taxes 211-22-54500-200- 41110 General Property Taxes 105,428.00 115,866.00 124,679.00 124,679.00 124,679.00 120,058.00 Taxes Totals $105,428.00 $115,866.00 $124,679.00 $124,679.00 $124,679.00 $120,058.00 Personal Services 211-22-54500-200- 50111 Salaries- Permanent Regular 228,480.88 237,603.32 291,809.00 179,266.08 291,809.00 304,423.00 211-22-54500-200- 50112 Salaries-Permanent Overtime 295.76 16.07 .00 .00 .00 .00 211-22-54500-200- 50131 Sick Leave Pay 462.50 .00 .00 .00 .00 .00 211-22-54500-200- 50135 PTO - Paid Time Off 35,892.72 41,516.63 .00 22,782.48 .00 .00 211-22-54500-200- 50151 Social Security 18,655.66 19,732.04 22,551.00 14,372.79 22,551.00 23,384.00 211-22-54500-200- 50152 Retirement (Employer's Share) 18,297.16 19,422.18 21,010.00 14,547.48 21,010.00 22,070.00 211-22-54500-200- 50154 Hospital and Health Insurance 89,846.56 99,149.69 108,720.00 68,419.31 108,720.00 111,720.00 211-22-54500-200- 50155 Life Insurance 164.87 171.00 180.00 126.00 180.00 190.00 211-22-54500-200- 50157 Section 125 Administration Fee 226.60 182.70 150.00 138.60 150.00 200.00 211-22-54500-200- 50161 Employer Contrib to Deferred Comp 1,793.35 1,020.00 2,970.00 765.00 2,970.00 1,200.00 Personal Services Totals $394,116.06 $418,813.63 $447,390.00 $300,417.74 $447,390.00 $463,187.00 Intergovernmental Revenues 211-22-54500-200- 43560-101 Income Maintenance - State Share 46,182.00 61,009.00 50,000.00 61,859.00 50,000.00 50,000.00 211-22-54500-200- 43560-102 Income Maintenance - Fed Share 201,018.00 213,709.00 185,855.00 107,501.00 185,855.00 200,000.00 211-22-54500-200- 43560-105 Agency Collection Incentives 4,638.68 1,143.69 .00 1,931.07 .00 .00 211-22-54500-200- 43560-108 Child Care Program 26,966.44 27,286.50 25,000.00 5,695.60 25,000.00 25,000.00 211-22-54500-200- 43560-115 Income Maintenance - Fully Funded 145,159.00 172,416.00 115,895.00 65,561.00 115,895.00 130,000.00 Intergovernmental Revenues Totals $423,964.12 $475,564.19 $376,750.00 $242,547.67 $376,750.00 $405,000.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 91 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 200 - Economic Support Services Supplies and Expense 211-22-54500-200- 50318 Office Supplies .00 .00 300.00 .00 300.00 300.00 211-22-54500-200- 50328 Dues, Publications, Registrations .00 .00 50.00 .00 50.00 50.00 211-22-54500-200- 50335 Meals .00 .00 50.00 .00 50.00 50.00 211-22-54500-200- 50336 Lodging .00 .00 100.00 .00 100.00 100.00 211-22-54500-200- 50337 Mileage .00 .00 50.00 .00 50.00 50.00 211-22-54500-200- 50338 County Fleet Program .00 .00 50.00 .00 50.00 50.00 Supplies and Expense Totals $0.00 $0.00 $600.00 $0.00 $600.00 $600.00 Public Charges for Services 211-22-54500-200- 46610 HHS Refunds .00 1,000.00 .00 .00 .00 .00 Public Charges for Services Totals $0.00 $1,000.00 $0.00 $0.00 $0.00 $0.00 Intergovernmental Charges for Services 211-22-54500-200- 47360 Revenue from Local Govts-HHS 62,717.88 60,698.35 55,000.00 44,901.80 55,000.00 55,000.00 Intergovernmental Charges for Services Totals $62,717.88 $60,698.35 $55,000.00 $44,901.80 $55,000.00 $55,000.00 Cost Reallocations 211-22-54500-200- 50992 AMSO Allocation 100,294.89 104,244.21 108,439.00 65,677.74 108,439.00 116,271.00 Cost Reallocations Totals $100,294.89 $104,244.21 $108,439.00 $65,677.74 $108,439.00 $116,271.00 Program 200 - Economic Support Services Totals $97,699.05 $130,070.70 $0.00 $46,032.99 $0.00 $0.00 Program 210 - Children's & Family Services Taxes 211-22-54500-210- 41110 General Property Taxes 799,043.00 859,541.00 912,686.00 912,686.00 912,686.00 800,013.00 Taxes Totals $799,043.00 $859,541.00 $912,686.00 $912,686.00 $912,686.00 $800,013.00 Personal Services 211-22-54500-210- 50111 Salaries- Permanent Regular 487,174.99 441,921.63 589,570.00 275,552.77 589,570.00 498,666.00 211-22-54500-210- 50135 PTO - Paid Time Off 33,532.12 28,992.43 .00 15,060.95 .00 .00 211-22-54500-210- 50138 Other Leave w/Pay 546.60 .00 .00 .00 .00 .00 211-22-54500-210- 50145 On Call Pay 16,466.25 16,153.96 18,443.00 16,520.13 18,443.00 28,843.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 92 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Personal Services 211-22-54500-210- 50151 Social Security 40,175.58 35,843.11 46,767.00 23,262.85 46,767.00 40,438.00 211-22-54500-210- 50152 Retirement (Employer's Share) 37,109.97 33,887.70 42,447.00 18,896.01 42,447.00 38,243.00 211-22-54500-210- 50154 Hospital and Health Insurance 119,397.65 122,698.00 167,984.00 52,784.65 167,984.00 136,228.00 211-22-54500-210- 50155 Life Insurance 282.92 255.00 360.00 150.00 360.00 304.00 211-22-54500-210- 50157 Section 125 Administration Fee 135.60 151.20 150.00 123.90 150.00 250.00 211-22-54500-210- 50161 Employer Contrib to Deferred Comp 763.01 950.00 3,325.00 762.50 3,325.00 1,080.00 Personal Services Totals $735,584.69 $680,853.03 $869,046.00 $403,113.76 $869,046.00 $744,052.00 Intergovernmental Revenues 211-22-54500-210- 43560 St Aid-HHS .00 .00 1,000.00 .00 1,000.00 1,000.00 211-22-54500-210- 43560-200 Basic County Allocation 421,854.88 408,844.00 390,000.00 393,711.52 390,000.00 390,000.00 211-22-54500-210- 43560-201 Community Intervention Grant .00 575.00 6,713.00 6,713.00 6,713.00 1,292.00 211-22-54500-210- 43560-202 Kinship Care 168,386.15 192,547.36 75,000.00 86,187.52 75,000.00 130,000.00 211-22-54500-210- 43560-203 CST Program 60,000.00 60,000.00 60,000.00 42,737.00 60,000.00 60,000.00 211-22-54500-210- 43560-204 Youth Aids Allocation 88,875.40 85,038.38 200,000.00 52,651.75 200,000.00 200,000.00 211-22-54500-210- 43560-205 Safe & Stable Families 33,310.00 33,310.00 33,310.00 16,654.98 33,310.00 33,310.00 211-22-54500-210- 43560-210 Child Care Certifications 8,362.65 6,286.89 5,000.00 5,087.91 5,000.00 5,000.00 211-22-54500-210- 43560-215 St.Aid-Anti Human Trafficking 5,374.71 30,445.66 .00 1,142.57 .00 .00 211-22-54500-210- 43560-220 St Aid. Subsidized Guardianship 26,188.42 48,236.80 30,000.00 21,854.00 30,000.00 30,000.00 211-22-54500-210- 43560-240 St.Aid-TSSF 3,568.73 95.55 750.00 911.97 750.00 24,200.00 211-22-54500-210- 43560-241 St. Aid-CYF SAFE .00 .00 .00 60.00 .00 .00 211-22-54500-210- 43560-242 St Aid-CYF FP .00 .00 .00 .00 .00 3,500.00 211-22-54500-210- 43560-245 St.Aid-Family First .00 3,538.02 .00 .00 .00 .00 Intergovernmental Revenues Totals $815,920.94 $868,917.66 $801,773.00 $627,712.22 $801,773.00 $878,302.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 93 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Contractual Services 211-22-54500-210- 50291 Other Contractual Services 6,016.62 .00 .00 23,096.53 .00 .00 Contractual Services Totals $6,016.62 $0.00 $0.00 $23,096.53 $0.00 $0.00 Supplies and Expense 211-22-54500-210- 50328 Dues, Publications, Registrations 690.00 690.00 1,500.00 690.00 1,500.00 2,300.00 211-22-54500-210- 50328-103 Registration Fees - Training, Meetings, Conferences 2,975.00 1,788.00 .00 3,198.94 .00 .00 211-22-54500-210- 50335 Meals 21.59 231.89 500.00 465.09 500.00 500.00 211-22-54500-210- 50336 Lodging 1,083.00 98.00 1,500.00 603.62 1,500.00 1,500.00 211-22-54500-210- 50337 Mileage 488.43 2,159.50 500.00 903.22 500.00 1,404.00 211-22-54500-210- 50338 County Fleet Program 4,673.81 4,752.01 5,500.00 4,809.00 5,500.00 5,500.00 211-22-54500-210- 50357 Maintenance Agreement 1,797.00 1,797.00 1,797.00 1,797.00 1,797.00 1,797.00 211-22-54500-210- 50391 Other Supplies & Expenses 251.42 378.22 500.00 14.61 500.00 500.00 Supplies and Expense Totals $11,980.25 $11,894.62 $11,797.00 $12,481.48 $11,797.00 $13,501.00 Public Charges for Services 211-22-54500-210- 46610-230 Miscellaneous Program Refunds .00 25.00 .00 29.00 .00 .00 211-22-54500-210- 46610-232 Case Management 15,986.60 13,632.25 15,000.00 13,063.29 15,000.00 15,000.00 211-22-54500-210- 46610-233 WIMCR EDS Payments 8,106.76 16,767.00 .00 .00 .00 .00 211-22-54500-210- 46610-235 Substitute Care Refunds 26,288.42 58,717.97 55,000.00 42,473.97 55,000.00 55,000.00 Public Charges for Services Totals $50,381.78 $89,142.22 $70,000.00 $55,566.26 $70,000.00 $70,000.00 Cost Reallocations 211-22-54500-210- 50992 AMSO Allocation 200,589.75 208,488.35 216,879.00 125,309.20 216,879.00 197,660.00 Cost Reallocations Totals $200,589.75 $208,488.35 $216,879.00 $125,309.20 $216,879.00 $197,660.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 94 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Specific Program 201 - Community Intervention Services Contractual Services 211-22-54500-210-201- 50296 Other Contractual Svc - Projects .00 575.00 6,713.00 5,000.00 6,713.00 1,292.00 Contractual Services Totals $0.00 $575.00 $6,713.00 $5,000.00 $6,713.00 $1,292.00 Specific Program 201 - Community Intervention Services Totals $0.00 ($575.00) ($6,713.00) ($5,000.00) ($6,713.00) ($1,292.00) Specific Program 202 - Kinship Care Contractual Services 211-22-54500-210-202- 50296 Other Contractual Svc - Projects 160,298.02 180,951.07 75,000.00 96,133.30 75,000.00 130,000.00 Contractual Services Totals $160,298.02 $180,951.07 $75,000.00 $96,133.30 $75,000.00 $130,000.00 Specific Program 202 - Kinship Care Totals ($160,298.02) ($180,951.07) ($75,000.00) ($96,133.30) ($75,000.00) ($130,000.00) Specific Program 203 - Coordinated Services Team Contractual Services 211-22-54500-210-203- 50296 Other Contractual Svc - Projects 79.35 250.00 1,200.00 .00 1,200.00 .00 Contractual Services Totals $79.35 $250.00 $1,200.00 $0.00 $1,200.00 $0.00 Specific Program 203 - Coordinated Services Team Totals ($79.35) ($250.00) ($1,200.00) $0.00 ($1,200.00) $0.00 Specific Program 204 - Crisis / Respite Child Care Contractual Services 211-22-54500-210-204- 50296 Other Contractual Svc - Projects .00 .00 500.00 .00 500.00 500.00 Contractual Services Totals $0.00 $0.00 $500.00 $0.00 $500.00 $500.00 Specific Program 204 - Crisis / Respite Child Care Totals $0.00 $0.00 ($500.00) $0.00 ($500.00) ($500.00) Specific Program 205 - Safe & Stable Families Contractual Services 211-22-54500-210-205- 50296 Other Contractual Svc - Projects 33,310.00 33,310.00 33,310.00 22,206.64 33,310.00 33,310.00 Contractual Services Totals $33,310.00 $33,310.00 $33,310.00 $22,206.64 $33,310.00 $33,310.00 Specific Program 205 - Safe & Stable Families Totals ($33,310.00) ($33,310.00) ($33,310.00) ($22,206.64) ($33,310.00) ($33,310.00) Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 95 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Specific Program 206 - Childcare Certification Contractual Services 211-22-54500-210-206- 50296 Other Contractual Svc - Projects .00 5,163.37 5,000.00 3,995.36 5,000.00 5,000.00 Contractual Services Totals $0.00 $5,163.37 $5,000.00 $3,995.36 $5,000.00 $5,000.00 Specific Program 206 - Childcare Certification Totals $0.00 ($5,163.37) ($5,000.00) ($3,995.36) ($5,000.00) ($5,000.00) Specific Program 240 - Targeted Safety Support Contractual Services 211-22-54500-210-240- 50296 Other Contractual Svc - Projects .00 .00 .00 .00 .00 26,000.00 211-22-54500-210-240- 50296-241 TSSF Safety Resources 95.72 105.00 2,500.00 423.26 2,500.00 .00 211-22-54500-210-240- 50296-242 TSSF Safety Support 3,864.69 .00 2,500.00 876.83 2,500.00 .00 Contractual Services Totals $3,960.41 $105.00 $5,000.00 $1,300.09 $5,000.00 $26,000.00 Specific Program 240 - Targeted Safety Support Totals ($3,960.41) ($105.00) ($5,000.00) ($1,300.09) ($5,000.00) ($26,000.00) Specific Program 241 - CYF SAFE Contractual Services 211-22-54500-210-241- 50296 Other Contractual Svc - Projects .00 .00 .00 10,094.54 .00 .00 Contractual Services Totals $0.00 $0.00 $0.00 $10,094.54 $0.00 $0.00 Specific Program 241 - CYF SAFE Totals $0.00 $0.00 $0.00 ($10,094.54) $0.00 $0.00 Specific Program 242 - CYF FP Contractual Services 211-22-54500-210-242- 50291 Other Contractual Services .00 .00 .00 39.87 .00 3,500.00 Contractual Services Totals $0.00 $0.00 $0.00 $39.87 $0.00 $3,500.00 Specific Program 242 - CYF FP Totals $0.00 $0.00 $0.00 ($39.87) $0.00 ($3,500.00) Specific Program 245 - Family First Contractual Services 211-22-54500-210-245- 50296 Other Contractual Svc - Projects .00 3,538.02 .00 .00 .00 .00 Contractual Services Totals $0.00 $3,538.02 $0.00 $0.00 $0.00 $0.00 Specific Program 245 - Family First Totals $0.00 ($3,538.02) $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 96 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Specific Program 246 - CST Suppt Contractual Services 211-22-54500-210-246- 50296 Other Contractual Svc - Projects .00 .00 .00 10,552.15 .00 .00 Contractual Services Totals $0.00 $0.00 $0.00 $10,552.15 $0.00 $0.00 Specific Program 246 - CST Suppt Totals $0.00 $0.00 $0.00 ($10,552.15) $0.00 $0.00 Specific Program 250 - Foster Homes Contractual Services 211-22-54500-210-250- 50296 Other Contractual Svc - Projects 100,902.93 123,056.01 101,514.00 76,450.97 101,514.00 110,000.00 211-22-54500-210-250- 50296-010 Treatment Foster Home Admin 69,770.52 88,633.99 100,000.00 45,220.70 100,000.00 100,000.00 211-22-54500-210-250- 50296-011 Clothing Allowance .00 .00 500.00 .00 500.00 500.00 211-22-54500-210-250- 50296-020 Subsidized Guardianship 36,567.54 48,890.00 30,000.00 33,202.00 30,000.00 30,000.00 Contractual Services Totals $207,240.99 $260,580.00 $232,014.00 $154,873.67 $232,014.00 $240,500.00 Specific Program 250 - Foster Homes Totals ($207,240.99) ($260,580.00) ($232,014.00) ($154,873.67) ($232,014.00) ($240,500.00) Specific Program 251 - Group Homes Contractual Services 211-22-54500-210-251- 50296 Other Contractual Svc - Projects 134,636.59 299,643.69 75,000.00 242,292.65 75,000.00 100,000.00 Contractual Services Totals $134,636.59 $299,643.69 $75,000.00 $242,292.65 $75,000.00 $100,000.00 Specific Program 251 - Group Homes Totals ($134,636.59) ($299,643.69) ($75,000.00) ($242,292.65) ($75,000.00) ($100,000.00) Specific Program 252 - Residential Care Centers Contractual Services 211-22-54500-210-252- 50296 Other Contractual Svc - Projects 307,579.80 217,048.83 240,000.00 .00 240,000.00 240,000.00 Contractual Services Totals $307,579.80 $217,048.83 $240,000.00 $0.00 $240,000.00 $240,000.00 Specific Program 252 - Residential Care Centers Totals ($307,579.80) ($217,048.83) ($240,000.00) $0.00 ($240,000.00) ($240,000.00) Specific Program 254 - Secure Detention Contractual Services 211-22-54500-210-254- 50296 Other Contractual Svc - Projects .00 .00 5,000.00 13,200.00 5,000.00 5,000.00 Contractual Services Totals $0.00 $0.00 $5,000.00 $13,200.00 $5,000.00 $5,000.00 Specific Program 254 - Secure Detention Totals $0.00 $0.00 ($5,000.00) ($13,200.00) ($5,000.00) ($5,000.00) Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 97 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Specific Program 256 - Behavioral Assessments Contractual Services 211-22-54500-210-256- 50296 Other Contractual Svc - Projects 19,580.00 32,940.00 5,000.00 .00 5,000.00 5,000.00 Contractual Services Totals $19,580.00 $32,940.00 $5,000.00 $0.00 $5,000.00 $5,000.00 Specific Program 256 - Behavioral Assessments Totals ($19,580.00) ($32,940.00) ($5,000.00) $0.00 ($5,000.00) ($5,000.00) Specific Program 257 - Juvenile Corrections Contractual Services 211-22-54500-210-257- 50296 Other Contractual Svc - Projects .00 .00 2,500.00 .00 2,500.00 2,500.00 Contractual Services Totals $0.00 $0.00 $2,500.00 $0.00 $2,500.00 $2,500.00 Specific Program 257 - Juvenile Corrections Totals $0.00 $0.00 ($2,500.00) $0.00 ($2,500.00) ($2,500.00) Specific Program 258 - Respite Services Contractual Services 211-22-54500-210-258- 50296 Other Contractual Svc - Projects .00 1,220.00 .00 1,568.25 .00 .00 Contractual Services Totals $0.00 $1,220.00 $0.00 $1,568.25 $0.00 $0.00 Specific Program 258 - Respite Services Totals $0.00 ($1,220.00) $0.00 ($1,568.25) $0.00 $0.00 Specific Program 262 - Other Support Services Contractual Services 211-22-54500-210-262- 50296 Other Contractual Svc - Projects 2,630.00 2,731.00 .00 402.00 .00 .00 Contractual Services Totals $2,630.00 $2,731.00 $0.00 $402.00 $0.00 $0.00 Specific Program 262 - Other Support Services Totals ($2,630.00) ($2,731.00) $0.00 ($402.00) $0.00 $0.00 Specific Program 266 - Background Checks Contractual Services 211-22-54500-210-266- 50296 Other Contractual Svc - Projects 660.00 776.25 500.00 1,577.00 500.00 500.00 Contractual Services Totals $660.00 $776.25 $500.00 $1,577.00 $500.00 $500.00 Specific Program 266 - Background Checks Totals ($660.00) ($776.25) ($500.00) ($1,577.00) ($500.00) ($500.00) Program 210 - Children's & Family Services Totals ($158,800.75) ($122,467.35) $0.00 $468,727.99 $0.00 $0.00 Program 230 - Behavioral Health Services Taxes 211-22-54500-230- 41110 General Property Taxes 339,479.00 334,495.00 271,876.00 271,876.00 271,876.00 393,351.00 Taxes Totals $339,479.00 $334,495.00 $271,876.00 $271,876.00 $271,876.00 $393,351.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 98 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Personal Services 211-22-54500-230- 50111 Salaries- Permanent Regular 513,490.89 540,653.00 683,433.00 371,392.61 683,433.00 712,036.00 211-22-54500-230- 50114 Salaries-Temporary 21,308.65 26,155.95 .00 19,649.03 .00 .00 211-22-54500-230- 50135 PTO - Paid Time Off 51,234.39 49,741.45 .00 29,670.45 .00 .00 211-22-54500-230- 50141 Per Diem .00 .00 900.00 .00 900.00 900.00 211-22-54500-230- 50151 Social Security 43,117.02 44,613.09 52,624.00 30,663.81 52,624.00 54,691.00 211-22-54500-230- 50152 Retirement (Employer's Share) 40,441.27 42,893.41 49,207.00 30,283.96 49,207.00 51,621.00 211-22-54500-230- 50154 Hospital and Health Insurance 109,005.88 162,087.78 189,492.00 119,247.52 189,492.00 200,090.00 211-22-54500-230- 50155 Life Insurance 309.95 345.00 389.00 235.04 389.00 418.00 211-22-54500-230- 50157 Section 125 Administration Fee 275.10 249.90 240.00 165.26 240.00 250.00 211-22-54500-230- 50161 Employer Contrib to Deferred Comp 1,069.49 2,032.50 3,670.00 1,173.65 3,670.00 1,920.00 Personal Services Totals $780,252.64 $868,772.08 $979,955.00 $602,481.33 $979,955.00 $1,021,926.00 Intergovernmental Revenues 211-22-54500-230- 43560-300 Basic County Allocation 576,952.00 576,952.00 580,000.00 576,952.00 580,000.00 580,000.00 211-22-54500-230- 43560-301 APS Allocation 12,932.00 36,149.00 16,710.00 23,239.00 16,710.00 16,710.00 211-22-54500-230- 43560-305 CLTS Admin - Federal 10,257.00 .00 .00 .00 .00 .00 211-22-54500-230- 43560-306 CLTS Admin - Non Federal 10,257.00 .00 .00 .00 .00 .00 211-22-54500-230- 43560-307 Mental Health Block Grant 7,248.00 7,248.00 7,248.00 7,248.00 7,248.00 7,248.00 211-22-54500-230- 43560-308 AODA Block Grant 16,922.00 23,813.00 28,760.00 8,736.00 28,760.00 28,760.00 211-22-54500-230- 43560-312 TAD Grant 115,231.00 127,334.56 115,231.00 25,592.03 115,231.00 127,867.00 211-22-54500-230- 43560-314 Mental Health Institution Adjustments .00 .00 .00 6,909.00 .00 .00 211-22-54500-230- 43560-315 CLTS - Third Party Admin 164,750.77 153,318.47 130,000.00 85,159.84 130,000.00 160,000.00 211-22-54500-230- 43560-317 Birth to Three 49,258.00 49,258.00 45,756.00 30,444.00 45,756.00 49,258.00 211-22-54500-230- 43560-320 Children's COP 17,245.00 15,223.00 19,174.00 12,224.00 19,174.00 19,174.00 Run by Judy Cornelison on 09/28/2026 15:33:04 PM Page 99 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Intergovernmental Revenues 211-22-54500-230- 43560-321 MH Community Aid 84,178.00 84,179.00 84,760.00 29,775.00 84,760.00 84,760.00 211-22-54500-230- 43560-334 Meth Treatment 20,000.00 20,000.00 20,000.00 4,278.00 20,000.00 .00 211-22-54500-230- 43560-338 Elder Abuse 11,979.00 12,977.00 10,681.00 13,364.00 10,681.00 13,364.00 Intergovernmental Revenues Totals $1,097,209.77 $1,106,452.03 $1,058,320.00 $823,920.87 $1,058,320.00 $1,087,141.00 Contractual Services 211-22-54500-230- 50291 Other Contractual Services 12,000.00 527.84 10,000.00 22.00 10,000.00 100.00 Contractual Services Totals $12,000.00 $527.84 $10,000.00 $22.00 $10,000.00 $100.00 Supplies and Expense 211-22-54500-230- 50322 Tuition 10,000.00 .00 .00 .00 .00 .00 211-22-54500-230- 50328 Dues, Publications, Registrations 1,100.00 .00 4,000.00 .00 4,000.00 4,000.00 211-22-54500-230- 50335 Meals 348.31 415.12 150.00 353.86 150.00 150.00 211-22-54500-230- 50336 Lodging 1,596.70 1,671.00 1,500.00 2,168.00 1,500.00 1,500.00 211-22-54500-230- 50337 Mileage 396.99 916.65 500.00 822.87 500.00 500.00 211-22-54500-230- 50338 County Fleet Program 2,743.29 2,305.03 2,000.00 1,822.20 2,000.00 2,000.00 211-22-54500-230- 50391 Other Supplies & Expenses 360.35 .00 .00 516.14 .00 .00 Supplies and Expense Totals $16,545.64 $5,307.80 $8,150.00 $5,683.07 $8,150.00 $8,150.00 Fines, Forfeits and Penalties 211-22-54500-230- 46610-352 IDP Surcharge Revenue 17,947.27 18,774.40 16,000.00 .00 .00 .00 Fines, Forfeits and Penalties Totals $17,947.27 $18,774.40 $16,000.00 $0.00 $0.00 $0.00 Public Charges for Services 211-22-54500-230- 46610-330 Miscellaneous Program Refunds .00 9,647.80 .00 26.00 .00 .00 211-22-54500-230- 46610-332 Case Management 21,415.95 25,005.49 25,000.00 13,121.49 25,000.00 25,000.00 211-22-54500-230- 46610-333 WIMCR EDS Payments 189,277.65 143,326.56 .00 .00 .00 .00 211-22-54500-230- 46610-333001 WIMCR EDS Adjustments .00 5,037.34 .00 3,308.33 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 100 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Public Charges for Services 211-22-54500-230- 46610-333002 WIMCR Advance 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 211-22-54500-230- 46610-335 Crisis Intervention 33,746.14 25,275.11 35,000.00 16,805.22 35,000.00 35,000.00 211-22-54500-230- 46610-337 Birth to Three 14,702.91 18,359.41 30,000.00 13,232.65 30,000.00 30,000.00 211-22-54500-230- 46610-338 Service Facilitation 407,550.82 358,097.99 465,310.00 102,469.31 465,310.00 465,313.00 211-22-54500-230- 46610-340 Client Fees 645.00 2,807.00 2,500.00 .00 2,500.00 2,500.00 211-22-54500-230- 46610-341 Cost Shares 929.70 1,152.16 .00 270.00 .00 .00 211-22-54500-230- 46610-343 MH Residential 5,423.00 15,400.00 12,470.00 5,650.00 12,470.00 12,470.00 211-22-54500-230- 46610-344 Inpatient EDs .00 125.00 .00 .00 .00 .00 211-22-54500-230- 46610-347 Psychiatry Services 9,168.79 8,106.65 15,000.00 3,570.35 15,000.00 9,000.00 211-22-54500-230- 46610-349 Inpatient IMDs 98,841.00 34,415.00 50,000.00 41,037.00 50,000.00 50,000.00 211-22-54500-230- 46610-350 Community Support Program 42,483.82 46,718.76 75,000.00 28,450.75 75,000.00 73,800.00 Public Charges for Services Totals $874,184.78 $743,474.27 $760,280.00 $277,941.10 $760,280.00 $753,083.00 Cost Reallocations 211-22-54500-230- 50992 AMSO Allocation 210,619.28 218,912.79 227,723.00 137,923.26 227,723.00 255,796.00 211-22-54500-230- 50993 Program Reallocation (79,540.00) (92,827.00) .00 (79,394.18) .00 .00 Cost Reallocations Totals $131,079.28 $126,085.79 $227,723.00 $58,529.08 $227,723.00 $255,796.00 Specific Program 301 - APS Client Support Contractual Services 211-22-54500-230-301- 50296 Other Contractual Svc - Projects .00 .00 750.00 .00 750.00 500.00 Contractual Services Totals $0.00 $0.00 $750.00 $0.00 $750.00 $500.00 Specific Program 301 - APS Client Support Totals $0.00 $0.00 ($750.00) $0.00 ($750.00) ($500.00) Specific Program 312 - TAD Grant Expenses Contractual Services 211-22-54500-230-312- 50296 Other Contractual Svc - Projects 94,595.39 101,565.42 86,500.00 64,418.61 86,500.00 101,607.00 Contractual Services Totals $94,595.39 $101,565.42 $86,500.00 $64,418.61 $86,500.00 $101,607.00 Specific Program 312 - TAD Grant Expenses Totals ($94,595.39) ($101,565.42) ($86,500.00) ($64,418.61) ($86,500.00) ($101,607.00) Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 101 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 317 - Birth to Three Contractual Services 211-22-54500-230-317- 50296 Other Contractual Svc - Projects 40,635.35 59,985.90 40,000.00 34,151.46 40,000.00 40,000.00 Contractual Services Totals $40,635.35 $59,985.90 $40,000.00 $34,151.46 $40,000.00 $40,000.00 Specific Program 317 - Birth to Three Totals ($40,635.35) ($59,985.90) ($40,000.00) ($34,151.46) ($40,000.00) ($40,000.00) Specific Program 320 - Children's COP Contractual Services 211-22-54500-230-320- 50296 Other Contractual Svc - Projects 17,246.10 15,224.53 19,174.00 16,853.54 19,174.00 19,174.00 Contractual Services Totals $17,246.10 $15,224.53 $19,174.00 $16,853.54 $19,174.00 $19,174.00 Specific Program 320 - Children's COP Totals ($17,246.10) ($15,224.53) ($19,174.00) ($16,853.54) ($19,174.00) ($19,174.00) Specific Program 321 - Community Mental Health Contractual Services 211-22-54500-230-321- 50296 Other Contractual Svc - Projects 12,152.80 10,525.25 20,000.00 2,800.00 20,000.00 20,000.00 Contractual Services Totals $12,152.80 $10,525.25 $20,000.00 $2,800.00 $20,000.00 $20,000.00 Specific Program 321 - Community Mental Health Totals ($12,152.80) ($10,525.25) ($20,000.00) ($2,800.00) ($20,000.00) ($20,000.00) Specific Program 335 - Crisis on Call Intervention Contractual Services 211-22-54500-230-335- 50296 Other Contractual Svc - Projects 110,186.03 115,588.23 110,050.00 79,489.54 110,050.00 120,712.00 Contractual Services Totals $110,186.03 $115,588.23 $110,050.00 $79,489.54 $110,050.00 $120,712.00 Specific Program 335 - Crisis on Call Intervention Totals ($110,186.03) ($115,588.23) ($110,050.00) ($79,489.54) ($110,050.00) ($120,712.00) Specific Program 338 - Elder Abuse Contractual Services 211-22-54500-230-338- 50296 Other Contractual Svc - Projects .00 11,690.00 500.00 6,442.32 500.00 500.00 Contractual Services Totals $0.00 $11,690.00 $500.00 $6,442.32 $500.00 $500.00 Specific Program 338 - Elder Abuse Totals $0.00 ($11,690.00) ($500.00) ($6,442.32) ($500.00) ($500.00) Specific Program 340 - CCS-Comprehensive Community Serv Contractual Services 211-22-54500-230-340- 50296 Other Contractual Svc - Projects 39,911.14 50,640.00 36,364.00 21,525.00 36,364.00 45,000.00 Contractual Services Totals $39,911.14 $50,640.00 $36,364.00 $21,525.00 $36,364.00 $45,000.00 Specific Program 340 - CCS-Comprehensive Community Serv Totals ($39,911.14) ($50,640.00) ($36,364.00) ($21,525.00) ($36,364.00) ($45,000.00) Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 102 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 344 - Inpatient Services Contractual Services 211-22-54500-230-344- 50296-017 Inpatient Svcs - ED 4,951.10 .00 10,000.00 1,612.00 10,000.00 10,000.00 211-22-54500-230-344- 50296-018 Inpatient Svcs - IMD 323,487.67 334,702.76 100,000.00 234,638.99 100,000.00 123,050.00 Contractual Services Totals $328,438.77 $334,702.76 $110,000.00 $236,250.99 $110,000.00 $133,050.00 Specific Program 344 - Inpatient Services Totals ($328,438.77) ($334,702.76) ($110,000.00) ($236,250.99) ($110,000.00) ($133,050.00) Specific Program 345 - Counseling Service-Mental Health Contractual Services 211-22-54500-230-345- 50296 Other Contractual Svc - Projects .00 .00 500.00 .00 500.00 500.00 Contractual Services Totals $0.00 $0.00 $500.00 $0.00 $500.00 $500.00 Specific Program 345 - Counseling Service- Mental Health Totals $0.00 $0.00 ($500.00) $0.00 ($500.00) ($500.00) Specific Program 346 - Counseling Service-AODA Contractual Services 211-22-54500-230-346- 50296 Other Contractual Svc - Projects 125.00 1,625.00 500.00 .00 500.00 250.00 Contractual Services Totals $125.00 $1,625.00 $500.00 $0.00 $500.00 $250.00 Specific Program 346 - Counseling Service-AODA Totals ($125.00) ($1,625.00) ($500.00) $0.00 ($500.00) ($250.00) Specific Program 347 - Psychiatry Service Contractual Services 211-22-54500-230-347- 50296 Other Contractual Svc - Projects 75,670.00 77,179.69 75,000.00 45,604.02 75,000.00 75,000.00 Contractual Services Totals $75,670.00 $77,179.69 $75,000.00 $45,604.02 $75,000.00 $75,000.00 Specific Program 347 - Psychiatry Service Totals ($75,670.00) ($77,179.69) ($75,000.00) ($45,604.02) ($75,000.00) ($75,000.00) Specific Program 362 - Other Support Services Contractual Services 211-22-54500-230-362- 50296-013 Other Support Services-MH 18,409.50 41,248.05 10,000.00 27,636.99 10,000.00 20,000.00 211-22-54500-230-362- 50296-014 Other Support Services-AODA 12,521.81 15,250.03 10,000.00 10,732.86 10,000.00 10,000.00 Contractual Services Totals $30,931.31 $56,498.08 $20,000.00 $38,369.85 $20,000.00 $30,000.00 Specific Program 362 - Other Support Services Totals ($30,931.31) ($56,498.08) ($20,000.00) ($38,369.85) ($20,000.00) ($30,000.00) Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 103 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 363 - Community Support Services Contractual Services 211-22-54500-230-363- 50296 Other Contractual Svc - Projects 84,201.51 120,212.69 100,000.00 79,461.50 100,000.00 100,000.00 Contractual Services Totals $84,201.51 $120,212.69 $100,000.00 $79,461.50 $100,000.00 $100,000.00 Specific Program 363 - Community Support Services Totals ($84,201.51) ($120,212.69) ($100,000.00) ($79,461.50) ($100,000.00) ($100,000.00) Specific Program 364 - Indigent Drug Program Contractual Services 211-22-54500-230-364- 50296 Other Contractual Svc - Projects 10,800.00 .00 .00 .00 .00 .00 Contractual Services Totals $10,800.00 $0.00 $0.00 $0.00 $0.00 $0.00 Specific Program 364 - Indigent Drug Program Totals ($10,800.00) $0.00 $0.00 $0.00 $0.00 $0.00 Specific Program 367 - Residential Services Contractual Services 211-22-54500-230-367- 50296-015 Residential Services-MH 50.00 38,251.75 60,000.00 32,724.50 60,000.00 60,000.00 211-22-54500-230-367- 50296-016 Residential Services-AODA .00 .00 2,500.00 12,200.00 2,500.00 2,500.00 Contractual Services Totals $50.00 $38,251.75 $62,500.00 $44,924.50 $62,500.00 $62,500.00 Specific Program 367 - Residential Services Totals ($50.00) ($38,251.75) ($62,500.00) ($44,924.50) ($62,500.00) ($62,500.00) Specific Program 368 - Children's Waivers Contractual Services 211-22-54500-230-368- 50296 Other Contractual Svc - Projects 16,657.77 13,206.26 15,000.00 8,533.33 15,000.00 15,000.00 Contractual Services Totals $16,657.77 $13,206.26 $15,000.00 $8,533.33 $15,000.00 $15,000.00 Cost Reallocations 211-22-54500-230-368- 50993 Program Reallocation 79,540.00 92,827.00 .00 79,394.18 .00 .00 Cost Reallocations Totals $79,540.00 $92,827.00 $0.00 $79,394.18 $0.00 $0.00 Specific Program 368 - Children's Waivers Totals ($96,197.77) ($106,033.26) ($15,000.00) ($87,927.51) ($15,000.00) ($15,000.00) Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 104 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 369 - Family Care Contribution Contractual Services 211-22-54500-230-369- 50296 Other Contractual Svc - Projects 183,810.15 183,810.15 183,810.00 183,810.15 183,810.00 183,810.00 Contractual Services Totals $183,810.15 $183,810.15 $183,810.00 $183,810.15 $183,810.00 $183,810.00 Specific Program 369 - Family Care Contribution Totals ($183,810.15) ($183,810.15) ($183,810.00) ($183,810.15) ($183,810.00) ($183,810.00) Program 230 - Behavioral Health Services Totals $263,991.94 ($81,030.52) $0.00 ($235,006.50) ($16,000.00) $0.00 Program 250 - Public Health Services Taxes 211-22-54500-250- 41110 General Property Taxes 183,001.00 117,049.00 117,710.00 117,710.00 117,710.00 113,529.00 Taxes Totals $183,001.00 $117,049.00 $117,710.00 $117,710.00 $117,710.00 $113,529.00 Personal Services 211-22-54500-250- 50111 Salaries- Permanent Regular 64,727.48 65,931.57 129,216.00 80,588.88 129,216.00 134,300.00 211-22-54500-250- 50114 Salaries-Temporary 61,528.46 59,773.41 .00 8,450.11 .00 .00 211-22-54500-250- 50135 PTO - Paid Time Off 8,321.09 9,930.53 .00 4,821.79 .00 .00 211-22-54500-250- 50151 Social Security 9,854.23 9,820.11 9,977.00 6,837.63 9,977.00 10,331.00 211-22-54500-250- 50152 Retirement (Employer's Share) 9,225.42 9,380.10 9,304.00 6,768.90 9,304.00 9,737.00 211-22-54500-250- 50154 Hospital and Health Insurance 23,079.67 23,537.31 49,432.00 19,045.55 49,432.00 26,530.00 211-22-54500-250- 50155 Life Insurance 35.48 39.06 72.00 53.13 72.00 76.00 211-22-54500-250- 50157 Section 125 Administration Fee 50.94 50.48 50.00 36.58 50.00 50.00 211-22-54500-250- 50161 Employer Contrib to Deferred Comp 178.25 300.50 1,200.00 442.77 1,200.00 720.00 Personal Services Totals $177,001.02 $178,763.07 $199,251.00 $127,045.34 $199,251.00 $181,744.00 Intergovernmental Revenues 211-22-54500-250- 43560-402 Cons - IMM 6,379.00 4,041.00 5,924.00 2,931.00 5,924.00 5,924.00 211-22-54500-250- 43560-404 Cons - Child Lead 2,372.00 2,372.00 2,457.00 1,146.00 2,457.00 2,457.00 211-22-54500-250- 43560-405 Cons - PHHS 7,522.00 3,935.00 6,000.00 3,150.00 6,000.00 6,000.00 211-22-54500-250- 43560-406 Cons - MCH 6,960.00 7,652.00 9,070.00 4,183.00 9,070.00 9,070.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 105 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 250 - Public Health Services Intergovernmental Revenues 211-22-54500-250- 43560-410 Preparedness Grant 18,874.00 22,237.00 28,472.00 29,889.00 28,472.00 28,472.00 211-22-54500-250- 43560-411 Tobacco Coalition 126.00 93.00 1,000.00 .00 1,000.00 1,000.00 211-22-54500-250- 43560-416 Comm Disease .00 5,437.00 3,200.00 1,012.00 3,200.00 3,200.00 211-22-54500-250- 43560-427 St.Aid-PH ARPA COVID 166,153.00 129,279.00 .00 .00 .00 .00 211-22-54500-250- 43560-428 St.Aid-PH Infrastructure .00 7,562.00 60,000.00 35,848.00 60,000.00 60,000.00 Intergovernmental Revenues Totals $208,386.00 $182,608.00 $116,123.00 $78,159.00 $116,123.00 $116,123.00 Contractual Services 211-22-54500-250- 50291 Other Contractual Services 55,796.16 33,824.08 .00 4,371.63 .00 .00 Contractual Services Totals $55,796.16 $33,824.08 $0.00 $4,371.63 $0.00 $0.00 Supplies and Expense 211-22-54500-250- 50311 Postage 241.50 .00 .00 .00 .00 .00 211-22-54500-250- 50328 Dues, Publications, Registrations .00 .00 1,500.00 .00 1,500.00 1,000.00 211-22-54500-250- 50328-101 Membership Dues 410.00 460.00 .00 510.00 .00 .00 211-22-54500-250- 50335 Meals .00 .00 50.00 .00 50.00 50.00 211-22-54500-250- 50336 Lodging .00 .00 250.00 .00 250.00 250.00 211-22-54500-250- 50337 Mileage 97.25 50.00 150.00 75.50 150.00 150.00 211-22-54500-250- 50338 County Fleet Program 209.61 301.58 200.00 221.60 200.00 200.00 211-22-54500-250- 50391 Other Supplies & Expenses 6,711.65 44.97 600.00 1,671.78 600.00 600.00 Supplies and Expense Totals $7,670.01 $856.55 $2,750.00 $2,478.88 $2,750.00 $2,250.00 Public Charges for Services 211-22-54500-250- 46510 Public Health Revenue 586.69 .00 .00 .00 .00 .00 211-22-54500-250- 46510-424 Animal Control .00 .00 200.00 .00 200.00 200.00 211-22-54500-250- 46610-430 Miscellaneous Program Refunds .00 .00 1,500.00 .00 1,500.00 1,500.00 Public Charges for Services Totals $586.69 $0.00 $1,700.00 $0.00 $1,700.00 $1,700.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 106 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 250 - Public Health Services Cost Reallocations 211-22-54500-250- 50992 AMSO Allocation 30,088.46 31,273.28 32,532.00 25,749.63 32,532.00 46,508.00 Cost Reallocations Totals $30,088.46 $31,273.28 $32,532.00 $25,749.63 $32,532.00 $46,508.00 Specific Program 470 - Client Education Contractual Services 211-22-54500-250-470- 50296 Other Contractual Svc - Projects .00 .00 500.00 .00 500.00 500.00 Contractual Services Totals $0.00 $0.00 $500.00 $0.00 $500.00 $500.00 Specific Program 470 - Client Education Totals $0.00 $0.00 ($500.00) $0.00 ($500.00) ($500.00) Specific Program 472 - Routine Nursing Supplies Contractual Services 211-22-54500-250-472- 50296 Other Contractual Svc - Projects .00 .00 250.00 .00 250.00 100.00 Contractual Services Totals $0.00 $0.00 $250.00 $0.00 $250.00 $100.00 Specific Program 472 - Routine Nursing Supplies Totals $0.00 $0.00 ($250.00) $0.00 ($250.00) ($100.00) Specific Program 475 - Rabies Control Contractual Services 211-22-54500-250-475- 50296 Other Contractual Svc - Projects .00 482.90 250.00 1,431.25 250.00 250.00 Contractual Services Totals $0.00 $482.90 $250.00 $1,431.25 $250.00 $250.00 Specific Program 475 - Rabies Control Totals $0.00 ($482.90) ($250.00) ($1,431.25) ($250.00) ($250.00) Program 250 - Public Health Services Totals $121,418.04 $54,457.12 $0.00 $34,792.27 $0.00 $0.00 Program 260 - Admin, Support & Overhead Personal Services 211-22-54500-260- 50111 Salaries- Permanent Regular 225,846.55 229,502.90 271,796.00 174,273.51 271,796.00 284,324.00 211-22-54500-260- 50135 PTO - Paid Time Off 21,987.27 25,652.51 .00 15,045.65 .00 .00 211-22-54500-260- 50141 Per Diem 3,850.00 5,125.00 8,250.00 3,375.00 8,250.00 8,250.00 211-22-54500-260- 50151 Social Security 18,716.18 19,278.50 21,640.00 14,053.12 21,640.00 22,526.00 211-22-54500-260- 50152 Retirement (Employer's Share) 17,103.87 17,753.39 19,570.00 13,631.02 19,570.00 20,614.00 211-22-54500-260- 50154 Hospital and Health Insurance 51,544.00 59,283.87 56,376.00 55,560.23 56,376.00 72,032.00 211-22-54500-260- 50155 Life Insurance 140.15 143.94 144.00 107.83 144.00 152.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 107 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 260 - Admin, Support & Overhead Personal Services 211-22-54500-260- 50157 Section 125 Administration Fee 201.26 201.52 200.00 150.96 200.00 200.00 211-22-54500-260- 50161 Employer Contrib to Deferred Comp 1,718.40 2,344.50 2,820.00 1,213.58 2,820.00 1,860.00 211-22-54500-260- 50195 Non-Co Board Per Diem/Mileage 1,502.80 926.40 .00 285.90 .00 .00 Personal Services Totals $342,610.48 $360,212.53 $380,796.00 $277,696.80 $380,796.00 $409,958.00 Contractual Services 211-22-54500-260- 50213 Accounting and Auditing 15,450.00 14,000.00 15,450.00 .00 15,450.00 15,450.00 211-22-54500-260- 50225 Telephone 5,474.22 5,469.30 5,500.00 4,516.11 5,500.00 5,500.00 211-22-54500-260- 50227 Cell Phone 12,560.30 12,140.36 13,000.00 8,034.93 13,000.00 13,000.00 211-22-54500-260- 50291 Other Contractual Services .00 4,961.70 4,000.00 .00 4,000.00 4,000.00 Contractual Services Totals $33,484.52 $36,571.36 $37,950.00 $12,551.04 $37,950.00 $37,950.00 Supplies and Expense 211-22-54500-260- 50311 Postage 3,383.73 2,394.05 3,500.00 1,899.29 3,500.00 3,500.00 211-22-54500-260- 50313-002 Printer Maint Contract 730.92 867.41 1,000.00 865.16 1,000.00 1,000.00 211-22-54500-260- 50314-001 Sm Items of Equipment-Furniture 406.99 .00 .00 .00 .00 .00 211-22-54500-260- 50315 Copier Expenses 3,191.43 3,168.68 4,500.00 2,020.31 4,500.00 4,500.00 211-22-54500-260- 50315-002 Copy Paper 1,127.16 1,160.21 1,000.00 689.83 1,000.00 1,000.00 211-22-54500-260- 50318 Office Supplies 2,624.64 2,222.25 3,500.00 1,252.31 3,500.00 3,500.00 211-22-54500-260- 50323 Employee Engagement 1,721.97 1,290.57 1,600.00 557.41 1,600.00 1,600.00 211-22-54500-260- 50327 Public Notices/Advertising 225.00 384.00 400.00 105.00 400.00 400.00 211-22-54500-260- 50328 Dues, Publications, Registrations .00 .00 1,500.00 .00 1,500.00 1,500.00 211-22-54500-260- 50328-101 Membership Dues 500.00 3,660.00 .00 710.00 .00 .00 211-22-54500-260- 50328-102 Publications/Subscriptions 229.00 145.00 .00 1,605.00 .00 .00 211-22-54500-260- 50328-103 Registration Fees - Training, Meetings, Conferences 585.00 550.00 .00 270.00 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 108 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 260 - Admin, Support & Overhead Supplies and Expense 211-22-54500-260- 50335 Meals 141.64 353.60 200.00 159.73 200.00 200.00 211-22-54500-260- 50336 Lodging .00 1,357.70 250.00 303.00 250.00 250.00 211-22-54500-260- 50337 Mileage 1,185.79 2,012.35 1,500.00 1,331.53 1,500.00 1,500.00 211-22-54500-260- 50338 County Fleet Program 106.25 96.73 150.00 140.60 150.00 150.00 211-22-54500-260- 50357 Maintenance Agreement 35,597.00 36,725.00 35,597.00 140.00 35,597.00 37,097.00 211-22-54500-260- 50391 Other Supplies & Expenses .00 101.90 .00 .00 .00 .00 211-22-54500-260- 50399 Miscellaneous Expenses 3.82 .00 .00 .00 .00 .00 Supplies and Expense Totals $51,760.34 $56,489.45 $54,697.00 $12,049.17 $54,697.00 $56,197.00 Public Charges for Services 211-22-54500-260- 46610-530 Miscellaneous Program Refunds .00 .00 20.00 .00 20.00 20.00 Public Charges for Services Totals $0.00 $0.00 $20.00 $0.00 $20.00 $20.00 Fixed Charges 211-22-54500-260- 50518 Workers Comp Insurance 44,927.00 31,857.00 40,000.00 37,408.00 40,000.00 40,000.00 211-22-54500-260- 50539 Other Rents and Leases 65,352.24 65,352.24 67,000.00 49,014.18 67,000.00 67,000.00 Fixed Charges Totals $110,279.24 $97,209.24 $107,000.00 $86,422.18 $107,000.00 $107,000.00 Intergovernmental Charges for Services 211-22-54500-260- 47360 Revenue from Local Govts-HHS 1,986.00 1,810.00 2,000.00 1,294.00 2,000.00 2,000.00 Intergovernmental Charges for Services Totals $1,986.00 $1,810.00 $2,000.00 $1,294.00 $2,000.00 $2,000.00 Miscellaneous Revenues 211-22-54500-260- 48608 Dividends-Workers Comp 5,629.20 9,697.32 .00 .00 .00 .00 Miscellaneous Revenues Totals $5,629.20 $9,697.32 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 211-22-54500-260- 49211 Transfer in fr Workforce Development Fund .00 .00 5,600.00 .00 5,600.00 5,600.00 Other Financing Sources Totals $0.00 $0.00 $5,600.00 $0.00 $5,600.00 $5,600.00 Capital Outlay 211-22-54500-260- 50811 Capital Equipment ($500-$5000) .00 .00 12,000.00 .00 12,000.00 12,000.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 109 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 260 - Admin, Support & Overhead Capital Outlay 211-22-54500-260- 50811-002 Capital Equip-IT ($500-$5,000) 10,173.00 22,952.00 .00 7,088.00 .00 .00 Capital Outlay Totals $10,173.00 $22,952.00 $12,000.00 $7,088.00 $12,000.00 $12,000.00 Cost Reallocations 211-22-54500-260- 50992 AMSO Allocation (541,592.38) (562,918.63) (585,573.00) (354,659.83) (585,573.00) (616,235.00) Cost Reallocations Totals ($541,592.38) ($562,918.63) ($585,573.00) ($354,659.83) ($585,573.00) ($616,235.00) Specific Program 576 - Records Destruction Contractual Services 211-22-54500-260-576- 50296 Other Contractual Svc - Projects 900.00 900.00 750.00 575.00 750.00 750.00 Contractual Services Totals $900.00 $900.00 $750.00 $575.00 $750.00 $750.00 Specific Program 576 - Records Destruction Totals ($900.00) ($900.00) ($750.00) ($575.00) ($750.00) ($750.00) Program 260 - Admin, Support & Overhead Totals $0.00 $91.37 $0.00 ($40,428.36) $0.00 $0.00 State Account 54500 - Health & Human Services Totals $324,308.28 ($18,878.68) $0.00 $274,118.39 ($16,000.00) $0.00 State Account 59210 - Trsfr to General Fund Supplies and Expense 211-22-59210-50399 Miscellaneous Expenses 516,364.14 .00 39,106.00 .00 .00 .00 Supplies and Expense Totals $516,364.14 $0.00 $39,106.00 $0.00 $0.00 $0.00 State Account 59210 - Trsfr to General Fund Totals ($516,364.14) $0.00 ($39,106.00) $0.00 $0.00 $0.00 Department 22 - Health & Human Services Totals ($192,055.86) ($18,878.68) ($39,106.00) $274,118.39 ($16,000.00) $0.00 Fund 211 - Health and Human Services Totals ($192,055.86) ($18,878.68) $0.00 $274,118.39 ($16,000.00) $0.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 110 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 221 - Aging/Disability Resource Center Intergovernmental Revenues 221-43790 St Aid-ADRC Reimbursement 381,597.04 395,853.06 416,268.00 208,959.03 412,710.00 441,079.00 Intergovernmental Revenues Totals $381,597.04 $395,853.06 $416,268.00 $208,959.03 $412,710.00 $441,079.00 Miscellaneous Revenues 221-48608 Dividends-Workers Comp 59.30 1,098.02 .00 .00 .00 .00 Miscellaneous Revenues Totals $59.30 $1,098.02 $0.00 $0.00 $0.00 $0.00 Department 34 - Aging/Disability Resource Center State Account 54610 - ADRC Personal Services 221-34-54610-50111 Salaries- Permanent Regular 197,907.57 213,550.73 239,551.00 126,767.10 239,551.00 233,698.00 221-34-54610-50135 PTO - Paid Time Off 18,881.71 16,805.54 .00 13,122.60 .00 .00 221-34-54610-50141 Per Diem 850.00 850.00 2,250.00 750.00 900.00 1,800.00 221-34-54610-50151 Social Security 16,219.31 17,350.25 18,601.00 10,500.70 18,601.00 18,051.00 221-34-54610-50152 Retirement (Employer's Share) 14,961.34 16,027.40 17,248.00 10,072.20 17,248.00 16,942.00 221-34-54610-50154 Hospital and Health Insurance 32,560.24 34,623.09 36,332.00 29,757.18 36,332.00 67,280.00 221-34-54610-50155 Life Insurance 148.09 151.39 153.00 98.20 153.00 161.00 221-34-54610-50157 Section 125 Administration Fee 100.80 50.40 50.00 37.80 50.00 100.00 221-34-54610-50161 Employer Contrib to Deferred Comp 712.40 674.89 1,350.00 293.70 1,350.00 450.00 221-34-54610-50193 Accrued Vested PTO .00 .00 .00 1,108.35 .00 500.00 Comments Level Comment Administrator 2027 - PTO converted to Deferred Comp 221-34-54610-50195 Non-Co Board Per Diem/Mileage 1,285.65 1,757.20 .00 686.35 1,500.00 1,800.00 Personal Services Totals $283,627.11 $301,840.89 $315,535.00 $193,194.18 $315,685.00 $340,782.00 Contractual Services 221-34-54610-50213 Accounting and Auditing 500.00 .00 500.00 .00 .00 .00 221-34-54610-50225 Telephone 712.69 698.21 750.00 571.92 750.00 750.00 221-34-54610-50227 Cell Phone 480.12 280.07 .00 .00 .00 .00 221-34-54610-50248 Repair & Maintenance Svc .00 82.30 50.00 .00 .00 .00 221-34-54610-50291 Other Contractual Services 630.00 300.00 300.00 200.00 300.00 300.00 Contractual Services Totals $2,322.81 $1,360.58 $1,600.00 $771.92 $1,050.00 $1,050.00 Supplies and Expense 221-34-54610-50311 Postage 638.09 653.55 900.00 449.00 600.00 600.00 221-34-54610-50314 Sm Items of Equipment-Office 748.38 148.99 200.00 .00 .00 .00 221-34-54610-50314- 001 Sm Items of Equipment-Furniture 149.99 .00 .00 .00 .00 .00 221-34-54610-50315 Copier Expenses 1,470.63 1,646.29 1,500.00 731.62 1,345.00 1,500.00 221-34-54610-50315- 002 Copy Paper 503.88 197.45 600.00 .00 500.00 500.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 111 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 221 - Aging/Disability Resource Center Department 34 - Aging/Disability Resource Center State Account 54610 - ADRC Supplies and Expense 221-34-54610-50317 Promotions/Events 620.32 461.77 200.00 248.02 200.00 400.00 221-34-54610-50318 Office Supplies 2,330.86 946.93 1,500.00 364.06 450.00 1,000.00 221-34-54610-50323 Employee Engagement .00 225.00 225.00 .00 225.00 225.00 221-34-54610-50327 Public Notices/Advertising 1,140.00 255.00 700.00 .00 500.00 200.00 221-34-54610-50328 Dues, Publications, Registrations .00 .00 750.00 .00 650.00 650.00 221-34-54610-50335 Meals 173.15 .00 100.00 109.69 300.00 600.00 221-34-54610-50336 Lodging 504.38 435.20 500.00 808.00 1,000.00 500.00 221-34-54610-50337 Mileage 603.67 406.70 1,000.00 890.46 1,000.00 600.00 221-34-54610-50338 County Fleet Program 123.93 348.84 350.00 283.80 375.00 375.00 221-34-54610-50349 Other Operating Supplies .00 .00 75.00 .00 .00 .00 221-34-54610-50351 Fuel 24.00 52.15 100.00 18.00 50.00 100.00 221-34-54610-50399 Miscellaneous Expenses 43.73 .00 50.00 .00 .00 .00 Supplies and Expense Totals $9,075.01 $5,777.87 $8,750.00 $3,902.65 $7,195.00 $7,250.00 Fixed Charges 221-34-54610-50518 Workers Comp Insurance 454.00 326.00 900.00 629.00 900.00 500.00 Fixed Charges Totals $454.00 $326.00 $900.00 $629.00 $900.00 $500.00 Capital Outlay 221-34-54610-50811 Capital Equipment ($500-$5000) .00 .00 3,700.00 .00 1,772.00 3,600.00 221-34-54610-50811- 002 Capital Equip-IT ($500-$5,000) 3,640.00 5,097.00 .00 1,772.00 .00 .00 Capital Outlay Totals $3,640.00 $5,097.00 $3,700.00 $1,772.00 $1,772.00 $3,600.00 State Account 54610 - ADRC Totals ($299,118.93) ($314,402.34) ($330,485.00) ($200,269.75) ($326,602.00) ($353,182.00) State Account 54612 - Dementia Care Personal Services 221-34-54612-50111 Salaries- Permanent Regular 46,018.61 47,020.99 52,130.00 33,474.54 52,130.00 53,440.00 221-34-54612-50135 PTO - Paid Time Off 1,540.53 3,405.02 .00 2,876.12 .00 .00 221-34-54612-50151 Social Security 3,327.79 3,532.83 3,988.00 2,552.87 3,988.00 4,117.00 221-34-54612-50152 Retirement (Employer's Share) 3,282.21 3,508.47 3,753.00 2,617.20 3,753.00 3,874.00 221-34-54612-50154 Hospital and Health Insurance 22,189.77 23,420.95 24,276.00 18,207.81 24,276.00 24,508.00 221-34-54612-50155 Life Insurance 34.60 36.00 36.00 27.00 36.00 38.00 221-34-54612-50161 Employer Contrib to Deferred Comp .00 75.00 .00 225.00 315.00 360.00 Personal Services Totals $76,393.51 $80,999.26 $84,183.00 $59,980.54 $84,498.00 $86,337.00 Contractual Services 221-34-54612-50227 Cell Phone 485.73 486.23 500.00 355.16 500.00 500.00 221-34-54612-50248 Repair & Maintenance Svc 552.17 140.39 .00 690.44 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 112 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 221 - Aging/Disability Resource Center Department 34 - Aging/Disability Resource Center State Account 54612 - Dementia Care Contractual Services 221-34-54612-50295 Vehicle Lease/Rental 2,494.31 .00 .00 .00 .00 .00 Contractual Services Totals $3,532.21 $626.62 $500.00 $1,045.60 $500.00 $500.00 Supplies and Expense 221-34-54612-50311 Postage 4.38 .00 .00 .00 10.00 10.00 221-34-54612-50317 Promotions/Events .00 .00 100.00 .00 100.00 100.00 221-34-54612-50318 Office Supplies 32.89 8.00 50.00 23.94 50.00 50.00 221-34-54612-50323 Employee Engagement 275.00 50.00 50.00 .00 50.00 50.00 221-34-54612-50328 Dues, Publications, Registrations .00 .00 100.00 .00 100.00 100.00 221-34-54612-50337 Mileage 280.06 .00 100.00 .00 100.00 50.00 221-34-54612-50338 County Fleet Program .00 .00 .00 22.40 .00 .00 221-34-54612-50351 Fuel 653.28 667.86 700.00 284.51 700.00 700.00 221-34-54612-50399 Miscellaneous Expenses 410.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $1,655.61 $725.86 $1,100.00 $330.85 $1,110.00 $1,060.00 State Account 54612 - Dementia Care Totals ($81,581.33) ($82,351.74) ($85,783.00) ($61,356.99) ($86,108.00) ($87,897.00) Department 34 - Aging/Disability Resource Center Totals ($380,700.26) ($396,754.08) ($416,268.00) ($261,626.74) ($412,710.00) ($441,079.00) Fund 221 - Aging/Disability Resource Center Totals $956.08 $197.00 $0.00 ($52,667.71) $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 113 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 231 - Aging Programs Taxes 231-41110 General Property Taxes .00 .00 150,000.00 150,000.00 150,000.00 150,000.00 Taxes Totals $0.00 $0.00 $150,000.00 $150,000.00 $150,000.00 $150,000.00 Intergovernmental Revenues 231-43563 St Aid-Aging .00 71,578.00 218,138.00 .00 218,138.00 186,836.00 231-43563-001 St Aid-Title III-B Grant 26,455.21 16,578.56 .00 18,425.26 .00 .00 231-43563-002 St Aid-Title III-C1 Grant 114,807.06 85,207.41 .00 49,172.44 .00 .00 231-43563-003 St Aid-Title III-C2 Grant 121,088.16 98,596.57 .00 41,743.88 .00 .00 231-43563-004 St Aid-NSIP C-1 Grant .00 2,334.04 .00 6,107.00 .00 .00 231-43563-005 St Aid-NSIP C-2 Grant (5,222.00) 12,254.41 .00 5,650.00 .00 .00 231-43563-006 St Aid-Title III-E Grant 1,463.00 8,966.86 .00 .00 .00 .00 231-43563-007 St-Aid-SSCS Grant 6,953.13 7,035.40 .00 6,011.00 .00 .00 231-43563-010 St Aid-DOT Grant 79,889.00 79,889.00 79,889.00 79,889.00 79,889.00 79,889.00 231-43563-013 St Aid-AFCSP Grant 4,741.00 5,183.36 5,000.00 627.50 5,000.00 5,000.00 Intergovernmental Revenues Totals $350,174.56 $387,623.61 $303,027.00 $207,626.08 $303,027.00 $271,725.00 Public Charges for Services 231-46601 Income from Nutrition .00 .00 117,000.00 .00 117,000.00 72,026.00 231-46601-001 Inc fr Nutrition-Congregate Meal 33,334.13 31,507.29 .00 18,203.60 .00 .00 231-46601-002 Inc fr Nutrition-HD Meal 53,878.08 40,502.52 .00 16,752.00 .00 .00 231-46601-003 Inc fr Nutrition-Private Pay 23,073.00 35,394.00 .00 3,408.00 .00 .00 231-46601-004 Inc fr Nutr - Family Care 2,184.00 10,713.00 .00 876.00 .00 .00 231-46602 Aging Revenue 533.75 1,875.00 .00 7,351.33 1,000.00 9,766.00 231-46603 Transportation Donations 16,111.23 13,427.01 18,000.00 13,969.34 16,000.00 16,000.00 231-46603-001 Social Transport Donations .00 1,861.00 1,383.00 687.00 .00 .00 Public Charges for Services Totals $129,114.19 $135,279.82 $136,383.00 $61,247.27 $134,000.00 $97,792.00 Miscellaneous Revenues 231-48506 Contributions 28,679.78 6,815.50 .00 .00 .00 .00 231-48608 Dividends-Workers Comp .00 855.00 .00 .00 .00 .00 Miscellaneous Revenues Totals $28,679.78 $7,670.50 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 231-49300 Fund Balance Applied .00 .00 .00 .00 .00 32,000.00 231-49323 Fund Balance Applied- Elderly/Handicapped Trust .00 .00 24,312.00 .00 24,312.00 36,672.00 Other Financing Sources Totals $0.00 $0.00 $24,312.00 $0.00 $24,312.00 $68,672.00 Department 23 - Aging State Account 54600 - Aging Personal Services 231-23-54600-50111 Salaries- Permanent Regular 112,824.80 98,106.77 179,988.00 96,705.15 179,988.00 199,179.00 231-23-54600-50114 Salaries-Temporary 41,177.44 33,448.27 .00 4,201.41 7,000.00 .00 Run by Judy Cornelison on 09/28/2026 15:33:05 PM Page 114 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 231 - Aging Programs Department 23 - Aging State Account 54600 - Aging Personal Services 231-23-54600-50135 PTO - Paid Time Off 8,348.92 7,397.68 .00 3,010.45 .00 .00 231-23-54600-50141 Per Diem .00 150.00 2,250.00 150.00 150.00 2,000.00 231-23-54600-50151 Social Security 12,094.86 10,344.61 13,125.00 7,945.57 13,125.00 15,424.00 231-23-54600-50152 Retirement (Employer's Share) 6,324.46 5,039.52 6,542.00 4,182.80 6,542.00 6,411.00 231-23-54600-50154 Hospital and Health Insurance 28,716.31 22,269.87 30,560.00 5,581.25 30,560.00 7,502.00 231-23-54600-50155 Life Insurance 43.91 36.11 45.00 33.80 45.00 48.00 231-23-54600-50157 Section 125 Administration Fee 50.40 39.90 .00 .00 .00 .00 231-23-54600-50161 Employer Contrib to Deferred Comp 645.10 337.61 150.00 56.30 150.00 450.00 231-23-54600-50193 Accrued Vested PTO .00 494.10 .00 600.46 .00 500.00 Comments Level Comment Administrator 2027 - PTO converted to Deferred Comp 231-23-54600-50195 Non-Co Board Per Diem/Mileage 1,439.23 1,213.20 .00 75.00 150.00 .00 Personal Services Totals $211,665.43 $178,877.64 $232,660.00 $122,542.19 $237,710.00 $231,514.00 Contractual Services 231-23-54600-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 231-23-54600-50225 Telephone 884.29 2,236.99 2,500.00 1,423.27 1,757.00 2,000.00 231-23-54600-50248 Repair & Maintenance Svc 5,533.59 2,199.46 5,000.00 375.00 750.00 .00 231-23-54600-50253- 002 Nutrition Prgm-Raw Food Costs 130,166.93 118,251.85 130,500.00 52,740.51 89,444.00 110,000.00 231-23-54600-50253- 003 Nutrition Prgm-Non Food Items 7,480.94 7,314.06 10,000.00 10,047.93 16,000.00 30,000.00 231-23-54600-50253- 004 Nutrition Prgm-HD Meal Mileage 65,105.00 61,616.38 62,000.00 27,538.15 40,000.00 60,000.00 231-23-54600-50253- 005 Nutrition Prgm-Misc Expense 15,995.32 15,264.73 50,000.00 24.23 500.00 .00 231-23-54600-50253- 006 Nutrition Prgm-Meal Site Rent 10,248.79 4,919.81 15,000.00 1,849.52 5,000.00 7,000.00 231-23-54600-50253- 007 Nutrition Prgm-Contractual Svcs .00 .00 .00 755.00 3,600.00 3,600.00 231-23-54600-50254- 001 Aging Prgm-Caregivers Support .00 .00 .00 .00 .00 1,000.00 231-23-54600-50254- 002 Aging Prgm-Outreach Services .00 932.71 .00 122.70 200.00 2,000.00 231-23-54600-50254- 004 Aging Prgm-Alzheimers Support 4,621.00 5,002.04 5,000.00 2,991.39 2,000.00 5,000.00 231-23-54600-50254- 005 Aging Prgm-Info and Assistance 46.80 .00 .00 .00 .00 .00 231-23-54600-50291 Other Contractual Services 3,548.11 4,891.39 4,500.00 712.50 .00 .00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 115 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 231 - Aging Programs Department 23 - Aging State Account 54600 - Aging Contractual Services 231-23-54600-50297- 003 Special Project-Central Kitchen 469,592.97 138,600.34 .00 .00 .00 .00 231-23-54600-50331- 006 Trans Prgm-Veh Repair/Maint .00 .00 .00 783.81 .00 .00 Contractual Services Totals $713,723.74 $361,229.76 $284,500.00 $99,364.01 $159,251.00 $220,600.00 Supplies and Expense 231-23-54600-50311 Postage .00 .00 50.00 .00 200.00 200.00 231-23-54600-50314 Sm Items of Equipment-Office .00 .00 50.00 .00 .00 .00 231-23-54600-50314- 001 Sm Items of Equipment-Furniture .00 2,173.80 .00 .00 .00 .00 231-23-54600-50318 Office Supplies 765.96 744.16 1,000.00 205.82 500.00 4,000.00 231-23-54600-50323 Employee Engagement 99.24 69.69 100.00 .00 75.00 75.00 231-23-54600-50327 Public Notices/Advertising .00 1,520.44 1,500.00 .00 500.00 2,000.00 231-23-54600-50328 Dues, Publications, Registrations .00 .00 200.00 25.00 200.00 200.00 231-23-54600-50331 Volunteer Driver Program 79.06 .00 .00 .00 .00 .00 231-23-54600-50331- 001 Volunteer Drvr Prgm-Other Exp 42,556.00 27,506.16 48,000.00 11,751.56 48,000.00 54,000.00 231-23-54600-50331- 002 Volunteer Drvr Prgm-Recognition .00 676.91 300.00 .00 .00 .00 231-23-54600-50331- 004 Volunteer Drvr Prgm-Mileage 12,402.37 11,942.00 18,000.00 4,262.55 .00 .00 231-23-54600-50331- 007 Volunteer Drvr Prgm-Polk Drvrs .00 .00 .00 15,469.54 20,000.00 40,000.00 231-23-54600-50335 Meals 154.73 13.49 150.00 .00 300.00 600.00 231-23-54600-50336 Lodging 294.00 577.77 700.00 101.00 350.00 500.00 231-23-54600-50337 Mileage 1,061.95 1,484.70 1,500.00 874.92 1,000.00 2,000.00 231-23-54600-50338 County Fleet Program 576.81 279.82 700.00 245.60 200.00 500.00 Supplies and Expense Totals $57,990.12 $46,988.94 $72,250.00 $32,935.99 $71,325.00 $104,075.00 Grants, Contributions, Indemnities 231-23-54600-50733 Grant Award Expense 3,033.75 15,000.00 24,312.00 .00 76,767.00 .00 Comments Level Comment Department Use of DOT Transportation Grant funds Grants, Contributions, Indemnities Totals $3,033.75 $15,000.00 $24,312.00 $0.00 $76,767.00 $0.00 Capital Outlay 231-23-54600-50811 Capital Equipment ($500-$5000) .00 698.45 .00 .00 .00 .00 Capital Outlay Totals $0.00 $698.45 $0.00 $0.00 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 116 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 231 - Aging Programs Department 23 - Aging State Account 54600 - Aging Totals ($986,413.04) ($602,794.79) ($613,722.00) ($254,842.19) ($545,053.00) ($556,189.00) State Account 59210 - Trsfr to General Fund Supplies and Expense 231-23-59210-50399 Miscellaneous Expenses .00 .00 .00 .00 .00 32,000.00 Comments Level Comment Department Anticipated cost of paving and striping Central Kitchen parking lot. Supplies and Expense Totals $0.00 $0.00 $0.00 $0.00 $0.00 $32,000.00 State Account 59210 - Trsfr to General Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($32,000.00) Department 23 - Aging Totals ($986,413.04) ($602,794.79) ($613,722.00) ($254,842.19) ($545,053.00) ($588,189.00) Fund 231 - Aging Programs Totals ($478,444.51) ($72,220.86) $0.00 $164,031.16 $66,286.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 117 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 241 - Snowmobile Trails and Areas Intergovernmental Revenues 241-43573 St Aid-Snowmobile Trails 106,096.18 79,200.00 165,685.00 100,362.10 160,310.00 141,872.00 Intergovernmental Revenues Totals $106,096.18 $79,200.00 $165,685.00 $100,362.10 $160,310.00 $141,872.00 Department 26 - Parks State Account 55220 - Snowmobile Trails Contractual Services 241-26-55220-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 241-26-55220-50248 Repair & Maintenance Svc 2,807.90 .00 .00 .00 .00 .00 241-26-55220-50291 Other Contractual Services 19,291.95 3,832.26 165,685.00 6,250.00 160,310.00 141,872.00 Contractual Services Totals $22,599.85 $3,832.26 $165,685.00 $6,250.00 $160,310.00 $141,872.00 Supplies and Expense 241-26-55220-50363 Sign Parts and Supplies 258.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $258.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Outlay 241-26-55220-50821 Capital Improvements 6,986.33 120.06 .00 67,118.52 .00 .00 Capital Outlay Totals $6,986.33 $120.06 $0.00 $67,118.52 $0.00 $0.00 State Account 55220 - Snowmobile Trails Totals ($29,844.18) ($3,952.32) ($165,685.00) ($73,368.52) ($160,310.00) ($141,872.00) Department 26 - Parks Totals ($29,844.18) ($3,952.32) ($165,685.00) ($73,368.52) ($160,310.00) ($141,872.00) Fund 241 - Snowmobile Trails and Areas Totals $76,252.00 $75,247.68 $0.00 $26,993.58 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 118 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 242 - ATV-County Parks Intergovernmental Revenues 242-43574 St Aid-County Parks/ATV 135,965.83 103,734.45 176,105.00 97,094.77 185,060.00 191,762.00 Intergovernmental Revenues Totals $135,965.83 $103,734.45 $176,105.00 $97,094.77 $185,060.00 $191,762.00 Public Charges for Services 242-46820 Project Cost Sharing Rev .00 15,000.00 .00 .00 .00 .00 Public Charges for Services Totals $0.00 $15,000.00 $0.00 $0.00 $0.00 $0.00 Department 26 - Parks State Account 55221 - ATV/UTV Trails Contractual Services 242-26-55221-50213 Accounting and Auditing 500.00 .00 .00 .00 .00 .00 242-26-55221-50291 Other Contractual Services 14,316.96 3,832.27 .00 .00 .00 .00 Contractual Services Totals $14,816.96 $3,832.27 $0.00 $0.00 $0.00 $0.00 Supplies and Expense 242-26-55221-50327 Public Notices/Advertising .00 45.00 .00 .00 .00 .00 242-26-55221-50363 Sign Parts and Supplies 300.60 128.70 .00 .00 .00 .00 242-26-55221-50399 Miscellaneous Expenses 105,339.45 130,632.41 176,105.00 103,242.18 185,060.00 191,762.00 Supplies and Expense Totals $105,640.05 $130,806.11 $176,105.00 $103,242.18 $185,060.00 $191,762.00 Capital Outlay 242-26-55221-50821 Capital Improvements 15,508.82 120.06 .00 67,118.52 .00 .00 Capital Outlay Totals $15,508.82 $120.06 $0.00 $67,118.52 $0.00 $0.00 State Account 55221 - ATV/UTV Trails Totals ($135,965.83) ($134,758.44) ($176,105.00) ($170,360.70) ($185,060.00) ($191,762.00) Department 26 - Parks Totals ($135,965.83) ($134,758.44) ($176,105.00) ($170,360.70) ($185,060.00) ($191,762.00) Fund 242 - ATV-County Parks Totals $0.00 ($16,023.99) $0.00 ($73,265.93) $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 119 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 243 - County Forest-State Aided Intergovernmental Revenues 243-43581 St Aid-Forestry 55,757.96 55,748.96 55,749.00 55,748.96 55,749.00 55,749.00 243-43581-001 St Aid-Sustainable Forest Grant 20,000.00 22,000.00 .00 .00 .00 .00 243-43595 St Aid-Co Forestry Admin 41,419.27 42,303.36 42,303.00 86,905.19 86,905.00 66,669.00 Intergovernmental Revenues Totals $117,177.23 $120,052.32 $98,052.00 $142,654.15 $142,654.00 $122,418.00 Miscellaneous Revenues 243-48520 Grant Funding-Miscellaneous Source .00 .00 500,000.00 .00 350,000.00 .00 Miscellaneous Revenues Totals $0.00 $0.00 $500,000.00 $0.00 $350,000.00 $0.00 Other Financing Sources 243-49300 Fund Balance Applied .00 .00 19,794.00 .00 .00 65,206.00 Comments Level Comment Department this is using 2026 salary and benefit numbers, will most likely be more Other Financing Sources Totals $0.00 $0.00 $19,794.00 $0.00 $0.00 $65,206.00 Department 20 - Forestry State Account 56111 - County Forest--State Aided Personal Services 243-20-56111-50111 Salaries- Permanent Regular 26,177.70 27,468.86 30,234.00 26,930.33 43,200.00 48,375.00 243-20-56111-50112 Salaries-Permanent Overtime .00 13.98 .00 .00 .00 .00 243-20-56111-50135 PTO - Paid Time Off 1,749.14 1,729.46 .00 3,309.75 .00 .00 243-20-56111-50151 Social Security 2,031.71 2,124.00 2,336.00 2,240.52 3,182.00 3,726.00 243-20-56111-50152 Retirement (Employer's Share) 1,932.47 2,037.56 2,177.00 2,177.21 3,100.00 3,507.00 243-20-56111-50154 Hospital and Health Insurance 11,090.20 11,726.23 12,156.00 8,884.29 12,156.00 12,687.00 243-20-56111-50155 Life Insurance 17.50 18.00 18.00 12.75 18.00 19.00 243-20-56111-50157 Section 125 Administration Fee 25.20 25.20 25.00 1.05 25.00 .00 243-20-56111-50161 Employer Contrib to Deferred Comp 175.00 150.00 300.00 206.25 300.00 330.00 Personal Services Totals $43,198.92 $45,293.29 $47,246.00 $43,762.15 $61,981.00 $68,644.00 Contractual Services 243-20-56111-50248 Repair & Maintenance Svc .00 749.86 5,000.00 292.54 5,000.00 10,000.00 Comments Level Comment Department Dozer under carage work 243-20-56111-50291- 004 Site Prep and Seeding 3,825.44 1,926.41 10,000.00 10,840.34 10,000.00 10,000.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 120 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 243 - County Forest-State Aided Department 20 - Forestry State Account 56111 - County Forest--State Aided Contractual Services 243-20-56111-50291- 005 Tree Planting 10,015.20 .00 10,000.00 1,150.00 5,000.00 10,000.00 Comments Level Comment Department Plantation release work 243-20-56111-50291- 006 Release Work .00 .00 5,000.00 .00 5,000.00 10,000.00 Contractual Services Totals $13,840.64 $2,676.27 $30,000.00 $12,282.88 $25,000.00 $40,000.00 Supplies and Expense 243-20-56111-50311 Postage .00 .00 150.00 .00 150.00 150.00 243-20-56111-50315 Copier Expenses .00 .00 150.00 .00 150.00 150.00 243-20-56111-50318 Office Supplies .00 129.18 5,600.00 99.87 600.00 600.00 243-20-56111-50328 Dues, Publications, Registrations .00 .00 5,800.00 .00 5,800.00 7,000.00 243-20-56111-50351 Fuel 2,241.79 2,427.55 6,000.00 .00 6,000.00 6,000.00 243-20-56111-50357 Maintenance Agreement 1,277.98 679.98 1,100.00 567.98 1,100.00 1,280.00 Comments Level Comment Department Arc View 780, I-pads avenza & Forest Matric 500 243-20-56111-50359 Other Repair & Maint Supplies 2,027.06 9,405.99 8,000.00 4,795.83 8,000.00 8,000.00 Comments Level Comment Department Tree marking paint and misc. 243-20-56111-50363 Sign Parts and Supplies 178.07 .00 500.00 .00 500.00 500.00 243-20-56111-50372 Sand and Gravel 3,448.83 726.99 5,000.00 2,084.42 3,000.00 5,000.00 Supplies and Expense Totals $9,173.73 $13,369.69 $32,300.00 $7,548.10 $25,300.00 $28,680.00 Capital Outlay 243-20-56111-50801 Small Items of Equip ($100-$500) .00 201.18 300.00 109.99 300.00 300.00 243-20-56111-50811 Capital Equipment ($500-$5000) .00 37.47 .00 .00 .00 .00 243-20-56111-50813 Capital Equipment ($5,000-$10,000) 21,328.52 10,835.99 8,000.00 4,232.17 5,000.00 .00 Comments Level Comment Department 1/4 new Tech truck Administrator 2027 Truck purchase - full price moved to Fund 243 State Aided County Forest acct 50814 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 121 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 243 - County Forest-State Aided Department 20 - Forestry State Account 56111 - County Forest--State Aided Capital Outlay 243-20-56111-50814 Depr Cap Equip (>$10,000) .00 .00 .00 .00 .00 50,000.00 Comments Level Comment Administrator 2027 Truck purchase - full price moved to Fund 243 State Aided County Forest 243-20-56111-50821 Capital Improvements .00 .00 500,000.00 4,645.56 350,000.00 .00 Capital Outlay Totals $21,328.52 $11,074.64 $508,300.00 $8,987.72 $355,300.00 $50,300.00 Program 701 - Scarification/Sustainable Forest Supplies and Expense 243-20-56111-701- 50399 Miscellaneous Expenses 29,348.24 20,151.76 .00 .00 .00 .00 Supplies and Expense Totals $29,348.24 $20,151.76 $0.00 $0.00 $0.00 $0.00 Program 701 - Scarification/Sustainable Forest Totals ($29,348.24) ($20,151.76) $0.00 $0.00 $0.00 $0.00 State Account 56111 - County Forest--State Aided Totals ($116,890.05) ($92,565.65) ($617,846.00) ($72,580.85) ($467,581.00) ($187,624.00) Department 20 - Forestry Totals ($116,890.05) ($92,565.65) ($617,846.00) ($72,580.85) ($467,581.00) ($187,624.00) Fund 243 - County Forest-State Aided Totals $287.18 $27,486.67 $0.00 $70,073.30 $25,073.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 122 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 244 - Multi-Use Rec Trails Intergovernmental Revenues 244-43212 St Aid-Multi-Use Rec Trails 89,276.95 20,472.47 .00 5,498.00 .00 .00 Intergovernmental Revenues Totals $89,276.95 $20,472.47 $0.00 $5,498.00 $0.00 $0.00 Department 26 - Parks State Account 55227 - Multi-Use Rec Trails Capital Outlay 244-26-55227-50821 Capital Improvements 89,276.95 180.00 .00 105,318.00 .00 .00 Capital Outlay Totals $89,276.95 $180.00 $0.00 $105,318.00 $0.00 $0.00 State Account 55227 - Multi-Use Rec Trails Totals ($89,276.95) ($180.00) $0.00 ($105,318.00) $0.00 $0.00 Department 26 - Parks Totals ($89,276.95) ($180.00) $0.00 ($105,318.00) $0.00 $0.00 Fund 244 - Multi-Use Rec Trails Totals $0.00 $20,292.47 $0.00 ($99,820.00) $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 123 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 251 - Jail Assessment Fund Fines, Forfeits and Penalties 251-45131 Jail Assessments 13,406.90 12,319.80 .00 9,210.19 .00 .00 Fines, Forfeits and Penalties Totals $13,406.90 $12,319.80 $0.00 $9,210.19 $0.00 $0.00 Department 16 - Sheriff's Dept State Account 59240 - Trsfr to Capital Projects Funds Supplies and Expense 251-16-59240-50399 Miscellaneous Expenses 125,000.00 .00 .00 .00 .00 .00 Supplies and Expense Totals $125,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Account 59240 - Trsfr to Capital Projects Funds Totals ($125,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 Department 16 - Sheriff's Dept Totals ($125,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 Fund 251 - Jail Assessment Fund Totals ($111,593.10) $12,319.80 $0.00 $9,210.19 $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 124 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 252 - Family Mediation Fund Fines, Forfeits and Penalties 252-45132 Family Mediation Fees 1,343.36 1,595.00 1,800.00 955.00 1,800.00 1,800.00 Fines, Forfeits and Penalties Totals $1,343.36 $1,595.00 $1,800.00 $955.00 $1,800.00 $1,800.00 Public Charges for Services 252-46112 Mediation Fees From Marriage Lic 1,740.00 1,420.00 1,200.00 1,200.00 1,200.00 1,200.00 Public Charges for Services Totals $1,740.00 $1,420.00 $1,200.00 $1,200.00 $1,200.00 $1,200.00 Department 02 - Courts State Account 51211 - Family Mediation Expense Supplies and Expense 252-02-51211-50399 Miscellaneous Expenses 3,150.00 3,310.00 3,000.00 2,400.00 3,000.00 3,000.00 Supplies and Expense Totals $3,150.00 $3,310.00 $3,000.00 $2,400.00 $3,000.00 $3,000.00 State Account 51211 - Family Mediation Expense Totals ($3,150.00) ($3,310.00) ($3,000.00) ($2,400.00) ($3,000.00) ($3,000.00) Department 02 - Courts Totals ($3,150.00) ($3,310.00) ($3,000.00) ($2,400.00) ($3,000.00) ($3,000.00) Fund 252 - Family Mediation Fund Totals ($66.64) ($295.00) $0.00 ($245.00) $0.00 $0.00 Run by Judy Cornelison on 09/28/2026 15:33:06 PM Page 125 of 150 Proposed 2027 Budget Budget Year 2027 G/L Account Account Description 2024 Actual Amount 2025 Actual Amount 2026 Adopted Budget 2026 Actual Amount 2026 Estimated Amount 2027 Administration Committee Fund 301 - Debt Service Fund Taxes 301-41110-003 General Property Taxes-Debt Service 2,679,022.00 2,407,532.00 1,799,100.00 1,799,100.00 .00 2,099,000.00 Taxes Totals $2,679,022.00 $2,407,532.00 $1,799,100.00 $1,799,100.00 $0.00 $2,099,000.00 Other Financing Sources 301-49300 Fund Balance Applied .00 .00 185,554.00 .00 .00 .00 Other Financing Sources Totals $0.00 $0.00 $185,554.00 $0.00 $0.00 $0.00 Department 01 - County Board State Account 58304 - Loan 3105-Highway Campus Debt Service 301-01-58304-50621 Interest 21,969.83 9,300.54 .00 .00 .00 .00 301-01-58304-50622 Principal 591,203.93 590,130.57 .00 .00 .00 .00 Debt Service Totals $613,173.76 $599,431.11 $0.00 $0.00 $0.00 $0.00 State Account 58304 - Loan 3105-Highway Campus Totals ($613,173.76) ($599,431.11) $0.00 $0.00 $0.00 $0.00 State Account 58306 - Bond Issue 2021A-Public Safety Debt Service 301-01-58306-50621 Interest 588,100.00 563,800.00 539,100.00 539,100.00 539,100.00 513,900.00 301-01-58306-50622 Principal 1,215,000.00 1,235,000.00 1,260,000.00 1,260,000.00 1,260,000.00 1,285,000.00 Debt Service Totals $1,803,100.00 $1,798,800.00 $1,799,100.00 $1,799,100.00 $1,799,100.00 $1,798,900.00 State Account 58306 - Bond Issue 2021A-Public Safety Totals ($1,803,100.00) ($1,798,800.00) ($1,799,100.00) ($1,799,100.00) ($1,799,100.00) ($1,798,900.00) State Account 58380 - Long-Term Leases Debt Service 301-01-58380-50621 Interest .00 .00 5,629.00 3,707.96 5,629.00 5,843.00 301-01-58380-50691 Other Debt Service 10,121.00 .00 20,661.00 10,165.18 20,661.00 22,997.00 Debt Service Totals $10,121.00 $0.00 $26,290.00 $13,873.14 $26,290.00 $28,840.00 State Account 58380 - Long-Term Leases Totals ($10,121.00) $0.00 ($26,290.00) ($13,873.14) ($26,290.00) ($28,840.00) State Account 58382 - Long-Term Software Agreements Debt Service 301-01-58382-50621 Interest .00 .00 3,685.00 2,010.56 3,685.00 .00 301-01-58382-50691 Other Debt Service 194,809.15 .00 155,579.00 179,887.87 155,579.00 271,260.00 Debt Service Totals $194,809.15 $0.00 $159,264.00 $181,898.43 $159,264.00 $271,260.00 State Account 58382 - Long-Term Software Agreements Totals ($194,809.15) $0.00 ($159,264.00) ($181,898.43) ($159,264.00) ($271,260.00) Department 01 - County Board Totals ($2,621,203.91) ($2,398,231.11) ($1,984,654.00) ($1,994,871.57) ($1,984,654.00) ($2,099,000.00) Fund 301 - Debt Service Fund T