2026 Budget (PDF)

2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Other Financing Sources 101-49211 Transfer in fr Workforce Development Fund 78,710.00 101-49212 Transfer in fr Infrastructure Fund 355,000.00 101-49214 Transfer in fr Comm Development Fund 68,257.00 101-49215 Transfer in fr County Sales Tax Fund 1,650,000.00 101-49220 Transfer in fr Special Revenue Fund 39,106.00 101-49241 Transfer in fr Capital Equipment Fund 529,000.00 Other Financing Sources Totals $2,720,073.00 Department 01 - County Board Taxes 101-01-41110 General Property Taxes 6,225,250.00 101-01-41110-001 General Property Taxes-Library Levy 296,497.00 101-01-41110-004 General Property Taxes-Chargebacks 850.00 101-01-41110-005 General Property Taxes-State Special Charges 103.00 Taxes Totals $6,522,700.00 Intergovernmental Revenues 101-01-43301 Federal PILT for Wild River 18,500.00 101-01-43410 Shared Taxes from State 326,696.00 101-01-43420 Shared Personal Property Aid 9,584.00 101-01-43421 Shared Act 21 Personal Property Aid 31,256.00 101-01-43431 Shared Exempt Computer Aid 3,917.00 Intergovernmental Revenues Totals $389,953.00 Intergovernmental Charges for Services 101-01-47413 IGR-County Fleet Prgm Refunds 10,000.00 Intergovernmental Charges for Services Totals $10,000.00 Miscellaneous Revenues 101-01-48201 Railroad Property Leases 2,075.00 101-01-48210 Rent of Government Center Offices 65,352.00 101-01-48212 Lease of County Property 2,100.00 Miscellaneous Revenues Totals $69,527.00 Other Financing Sources 101-01-49300 Fund Balance Applied 223,395.00 Other Financing Sources Totals $223,395.00 State Account 51110 - County Board Personal Services 101-01-51110-50111 Salaries- Permanent Regular 8,021.00 101-01-51110-50141 Per Diem 65,100.00 101-01-51110-50151 Social Security 5,593.00 Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 1 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 01 - County Board State Account 51110 - County Board Personal Services 101-01-51110-50195 Non-Co Board Per Diem/Mileage 10,000.00 Personal Services Totals $88,714.00 Contractual Services 101-01-51110-50225 Telephone 2,500.00 101-01-51110-50258 Website Management 11,000.00 101-01-51110-50291 Other Contractual Services 6,000.00 101-01-51110-50291- 003 Other Contractual Svc-New World* 2,000.00 101-01-51110-50297 Special Project 20,000.00 Contractual Services Totals $41,500.00 Supplies and Expense 101-01-51110-50311 Postage 150.00 101-01-51110-50318 Office Supplies 75.00 101-01-51110-50324 Employee Recognition Program 20,500.00 101-01-51110-50325 EAP Program Expense 7,500.00 101-01-51110-50326 LEEDS Program Awards 5,000.00 101-01-51110-50327 Public Notices/Advertising 5,000.00 101-01-51110-50328 Dues, Publications, Registrations 7,500.00 101-01-51110-50335 Meals 500.00 101-01-51110-50336 Lodging 8,000.00 101-01-51110-50337 Mileage 15,000.00 101-01-51110-50338 County Fleet Program 11,000.00 101-01-51110-50399 Miscellaneous Expenses 6,000.00 Supplies and Expense Totals $86,225.00 State Account 51110 - County Board Totals ($216,439.00) State Account 51311 - Special Legal Counsel Contractual Services 101-01-51311-50212 Legal Fees 10,000.00 Contractual Services Totals $10,000.00 State Account 51311 - Special Legal Counsel Totals ($10,000.00) State Account 51510 - Indirect Cost Study Contractual Services 101-01-51510-50291 Other Contractual Services 4,200.00 Contractual Services Totals $4,200.00 State Account 51510 - Indirect Cost Study Totals ($4,200.00) Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 2 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 01 - County Board State Account 51511 - Special Acctg/ Independent Audit Contractual Services 101-01-51511-50213 Accounting and Auditing 60,000.00 Contractual Services Totals $60,000.00 State Account 51511 - Special Acctg/ Independent Audit Totals ($60,000.00) State Account 51918 - Taxes/Assessments Due Others Fixed Charges 101-01-51918-50563 State Special Charges 103.00 101-01-51918-50564 Chargeback Pmt to Muni 850.00 Fixed Charges Totals $953.00 State Account 51918 - Taxes/Assessments Due Others Totals ($953.00) State Account 51930 - Property & Liability Insurance Fixed Charges 101-01-51930-50513 Public Liability 105,000.00 101-01-51930-50517 Property Insurance 30,000.00 101-01-51930-50518 Workers Comp Insurance 75,000.00 101-01-51930-50521 Officials Bonds 1,775.00 101-01-51930-50522 Employee Bonds 100.00 Fixed Charges Totals $211,875.00 State Account 51930 - Property & Liability Insurance Totals ($211,875.00) State Account 52200 - Fire Suppression Grants, Contributions, Indemnities 101-01-52200-50735 Cost Share 1,250.00 Grants, Contributions, Indemnities Totals $1,250.00 State Account 52200 - Fire Suppression Totals ($1,250.00) State Account 53681 - Cleansweep/HHW Supplies and Expense 101-01-53681-50399 Miscellaneous Expenses 9,358.00 Supplies and Expense Totals $9,358.00 State Account 53681 - Cleansweep/HHW Totals ($9,358.00) State Account 54601 - Senior Citizens Centers Grants, Contributions, Indemnities 101-01-54601-50792 Contribution 7,500.00 Grants, Contributions, Indemnities Totals $7,500.00 State Account 54601 - Senior Citizens Centers Totals ($7,500.00) Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 3 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 01 - County Board State Account 55110 - Library Services Grants, Contributions, Indemnities 101-01-55110-50792- 001 Library - Northern Waters 31,350.00 101-01-55110-50792- 002 Library - Grantsburg 79,484.00 101-01-55110-50792- 003 Library - Webster 87,849.00 101-01-55110-50792- 004 Library -Municipal 97,814.00 Grants, Contributions, Indemnities Totals $296,497.00 State Account 55110 - Library Services Totals ($296,497.00) State Account 55460 - Fairs & Exhibits--Grantsburg Grants, Contributions, Indemnities 101-01-55460-50792 Contribution 6,000.00 Grants, Contributions, Indemnities Totals $6,000.00 State Account 55460 - Fairs & Exhibits--Grantsburg Totals ($6,000.00) State Account 56310 - Regional Planning Commision Grants, Contributions, Indemnities 101-01-56310-50792 Contribution 29,584.00 Grants, Contributions, Indemnities Totals $29,584.00 State Account 56310 - Regional Planning Commision Totals ($29,584.00) State Account 56906 - Shoreland Restoration Fixed Charges 101-01-56906-50561 Program Tax Credit 39,000.00 Fixed Charges Totals $39,000.00 State Account 56906 - Shoreland Restoration Totals ($39,000.00) State Account 59240 - Trsfr to Capital Projects Funds Supplies and Expense 101-01-59240-50399 Miscellaneous Expenses 100,000.00 Supplies and Expense Totals $100,000.00 State Account 59240 - Trsfr to Capital Projects Funds Totals ($100,000.00) Department 01 - County Board Totals $6,222,919.00 Department 02 - Courts Intergovernmental Revenues 101-02-43509 St Aid-Guardian Ad Litem 26,000.00 101-02-43509-001 St Aid-Interpreter 1,440.00 Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 4 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 02 - Courts Intergovernmental Revenues 101-02-43513 St Aid-Courts 75,000.00 Intergovernmental Revenues Totals $102,440.00 Fines, Forfeits and Penalties 101-02-45110 Co Ordinance Forfeitures/Default 25,000.00 101-02-45120 Co Share-State Fines/Forfeitures 22,000.00 Fines, Forfeits and Penalties Totals $47,000.00 Public Charges for Services 101-02-46140 Court Fees and Costs 80,000.00 101-02-46141 Guardian Ad Litem Refunds 40,000.00 101-02-46143 Attorney Fee Refunds 40,000.00 101-02-46150 Register in Probate Fees 11,000.00 Public Charges for Services Totals $171,000.00 State Account 51210 - Courts Personal Services 101-02-51210-50111 Salaries- Permanent Regular 313,986.00 101-02-51210-50114 Salaries-Temporary 8,000.00 101-02-51210-50151 Social Security 24,792.00 101-02-51210-50152 Retirement (Employer's Share) 22,607.00 101-02-51210-50154 Hospital and Health Insurance 133,162.00 101-02-51210-50155 Life Insurance 216.00 101-02-51210-50157 Section 125 Administration Fee 250.00 101-02-51210-50161 Employer Contrib to Deferred Comp 2,100.00 101-02-51210-50197 Jury Expenses 10,000.00 Personal Services Totals $515,113.00 Contractual Services 101-02-51210-50201 Transcript Fees 2,000.00 101-02-51210-50202 Paper Service Fees 300.00 101-02-51210-50216 Interpreter Fees 2,000.00 101-02-51210-50217 Court Commissioners Fees 19,500.00 101-02-51210-50217- 001 Court Commissioner Office Support 1,800.00 101-02-51210-50218 Guardian Ad Litem Attorney Fees 50,000.00 101-02-51210-50219 Attorney Fees 40,000.00 101-02-51210-50225 Telephone 3,000.00 101-02-51210-50271 Examining Fees 10,000.00 101-02-51210-50291 Other Contractual Services 600.00 Contractual Services Totals $129,200.00 Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 5 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 02 - Courts State Account 51210 - Courts Supplies and Expense 101-02-51210-50311 Postage 9,000.00 101-02-51210-50314 Sm Items of Equipment-Office 250.00 101-02-51210-50315 Copier Expenses 1,500.00 101-02-51210-50315- 002 Copy Paper 1,000.00 101-02-51210-50318 Office Supplies 4,500.00 101-02-51210-50323 Employee Engagement 300.00 101-02-51210-50328 Dues, Publications, Registrations 1,200.00 101-02-51210-50335 Meals 700.00 101-02-51210-50336 Lodging 2,000.00 101-02-51210-50337 Mileage 1,200.00 101-02-51210-50338 County Fleet Program 800.00 101-02-51210-50357 Maintenance Agreement 1,500.00 101-02-51210-50397 Finance Expense/Bank Fees 500.00 Supplies and Expense Totals $24,450.00 Capital Outlay 101-02-51210-50811 Capital Equipment ($500-$5000) 3,600.00 Capital Outlay Totals $3,600.00 State Account 51210 - Courts Totals ($672,363.00) Department 02 - Courts Totals ($351,923.00) Department 05 - Medical Examiner Public Charges for Services 101-05-46190 Medical Examiner Fees/Copies 12,000.00 Public Charges for Services Totals $12,000.00 State Account 51270 - Medical Examiner Personal Services 101-05-51270-50111 Salaries- Permanent Regular 81,786.00 101-05-51270-50114 Salaries-Temporary 1,005.00 101-05-51270-50143 Investigation/Cremation Expense 17,300.00 101-05-51270-50145 On Call Pay 10,000.00 101-05-51270-50151 Social Security 8,422.00 Personal Services Totals $118,513.00 Contractual Services 101-05-51270-50225 Telephone 700.00 101-05-51270-50227 Cell Phone 1,700.00 101-05-51270-50272 Autopsy Fees 30,000.00 101-05-51270-50283 Autopsy Transportation 10,000.00 Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 6 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 05 - Medical Examiner State Account 51270 - Medical Examiner Contractual Services 101-05-51270-50291 Other Contractual Services 5,000.00 Contractual Services Totals $47,400.00 Supplies and Expense 101-05-51270-50311 Postage 75.00 101-05-51270-50318 Office Supplies 1,000.00 101-05-51270-50323 Employee Engagement 300.00 101-05-51270-50328 Dues, Publications, Registrations 1,000.00 101-05-51270-50335 Meals 250.00 101-05-51270-50336 Lodging 1,300.00 101-05-51270-50337 Mileage 14,268.00 101-05-51270-50338 County Fleet Program 200.00 101-05-51270-50346 Clothing/Uniforms 250.00 101-05-51270-50349 Other Operating Supplies 1,000.00 Supplies and Expense Totals $19,643.00 Capital Outlay 101-05-51270-50801 Small Items of Equip ($100-$500) 950.00 Capital Outlay Totals $950.00 State Account 51270 - Medical Examiner Totals ($186,506.00) Department 05 - Medical Examiner Totals ($174,506.00) Department 06 - District Attorney Intergovernmental Revenues 101-06-43511 St Aid-Victim/Witness Program 35,600.00 101-06-43520-211 St Aid-Legal Svc to CPS 10,000.00 Intergovernmental Revenues Totals $45,600.00 Public Charges for Services 101-06-46101 District Attorney Revenue 7,000.00 101-06-46102 Victim Witness Program Revenue 1,500.00 101-06-46220 Reimbursement of Fees 200.00 Public Charges for Services Totals $8,700.00 State Account 51310 - District Attorney Personal Services 101-06-51310-50111 Salaries- Permanent Regular 144,307.00 101-06-51310-50151 Social Security 11,177.00 101-06-51310-50152 Retirement (Employer's Share) 10,390.00 101-06-51310-50154 Hospital and Health Insurance 34,987.00 Run by Judy Cornelison on 11/21/2025 08:56:48 AM Page 7 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 06 - District Attorney State Account 51310 - District Attorney Personal Services 101-06-51310-50155 Life Insurance 108.00 101-06-51310-50157 Section 125 Administration Fee 100.00 101-06-51310-50161 Employer Contrib to Deferred Comp 1,800.00 101-06-51310-50196 Witness Fees 5,000.00 Personal Services Totals $207,869.00 Contractual Services 101-06-51310-50201 Transcript Fees 1,000.00 101-06-51310-50202 Paper Service Fees 1,000.00 101-06-51310-50225 Telephone 1,000.00 Contractual Services Totals $3,000.00 Supplies and Expense 101-06-51310-50311 Postage 2,000.00 101-06-51310-50313- 002 Printer Maint Contract 80.00 101-06-51310-50314 Sm Items of Equipment-Office 2,200.00 101-06-51310-50315 Copier Expenses 250.00 101-06-51310-50315- 002 Copy Paper 350.00 101-06-51310-50318 Office Supplies 2,000.00 101-06-51310-50323 Employee Engagement 200.00 101-06-51310-50328 Dues, Publications, Registrations 2,500.00 101-06-51310-50335 Meals 250.00 101-06-51310-50336 Lodging 500.00 101-06-51310-50337 Mileage 500.00 Supplies and Expense Totals $10,830.00 State Account 51310 - District Attorney Totals ($221,699.00) State Account 51312 - Victim Witness Program Personal Services 101-06-51312-50111 Salaries- Permanent Regular 50,073.00 101-06-51312-50151 Social Security 3,877.00 101-06-51312-50152 Retirement (Employer's Share) 3,605.00 101-06-51312-50154 Hospital and Health Insurance 25,134.00 101-06-51312-50155 Life Insurance 36.00 101-06-51312-50161 Employer Contrib to Deferred Comp 600.00 Personal Services Totals $83,325.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 8 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 06 - District Attorney State Account 51312 - Victim Witness Program Contractual Services 101-06-51312-50225 Telephone 400.00 101-06-51312-50227 Cell Phone 500.00 Contractual Services Totals $900.00 Supplies and Expense 101-06-51312-50311 Postage 1,500.00 101-06-51312-50315 Copier Expenses 50.00 101-06-51312-50315- 002 Copy Paper 50.00 101-06-51312-50318 Office Supplies 775.00 101-06-51312-50328 Dues, Publications, Registrations 125.00 101-06-51312-50335 Meals 200.00 101-06-51312-50336 Lodging 250.00 101-06-51312-50337 Mileage 175.00 101-06-51312-50338 County Fleet Program 125.00 Supplies and Expense Totals $3,250.00 State Account 51312 - Victim Witness Program Totals ($87,475.00) Department 06 - District Attorney Totals ($254,874.00) Department 07 - Child Support Intergovernmental Revenues 101-07-43564 St Aid-Child Support-All Other 285,961.00 Intergovernmental Revenues Totals $285,961.00 Public Charges for Services 101-07-46615 Child Support Fees 1,000.00 Public Charges for Services Totals $1,000.00 State Account 54530 - Child Support Program Personal Services 101-07-54530-50111 Salaries- Permanent Regular 189,986.00 101-07-54530-50151 Social Security 14,694.00 101-07-54530-50152 Retirement (Employer's Share) 13,680.00 101-07-54530-50154 Hospital and Health Insurance 75,402.00 101-07-54530-50155 Life Insurance 108.00 101-07-54530-50157 Section 125 Administration Fee 150.00 101-07-54530-50161 Employer Contrib to Deferred Comp 2,100.00 Personal Services Totals $296,120.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 9 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 07 - Child Support State Account 54530 - Child Support Program Contractual Services 101-07-54530-50202 Paper Service Fees 1,500.00 101-07-54530-50213 Accounting and Auditing 1,200.00 101-07-54530-50225 Telephone 1,600.00 101-07-54530-50257 Genetic Testing 1,500.00 Contractual Services Totals $5,800.00 Supplies and Expense 101-07-54530-50311 Postage 2,000.00 101-07-54530-50315 Copier Expenses 900.00 101-07-54530-50315- 002 Copy Paper 300.00 101-07-54530-50318 Office Supplies 1,400.00 101-07-54530-50321 Birth Certificate Filing Fees 100.00 101-07-54530-50323 Employee Engagement 175.00 101-07-54530-50328 Dues, Publications, Registrations 965.00 101-07-54530-50335 Meals 200.00 101-07-54530-50336 Lodging 700.00 101-07-54530-50337 Mileage 2,000.00 101-07-54530-50357 Maintenance Agreement 600.00 Supplies and Expense Totals $9,340.00 State Account 54530 - Child Support Program Totals ($311,260.00) Department 07 - Child Support Totals ($24,299.00) Department 08 - County Clerk Public Charges for Services 101-08-46110 County Clerk Revenues 14,000.00 Public Charges for Services Totals $14,000.00 Intergovernmental Charges for Services 101-08-47311 Election Revenue From Districts 8,450.00 Intergovernmental Charges for Services Totals $8,450.00 State Account 51420 - County Clerk Personal Services 101-08-51420-50111 Salaries- Permanent Regular 169,673.00 101-08-51420-50151 Social Security 13,071.00 101-08-51420-50152 Retirement (Employer's Share) 12,216.00 101-08-51420-50154 Hospital and Health Insurance 44,840.00 101-08-51420-50155 Life Insurance 108.00 101-08-51420-50157 Section 125 Administration Fee 50.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 10 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 08 - County Clerk State Account 51420 - County Clerk Personal Services 101-08-51420-50161 Employer Contrib to Deferred Comp 1,200.00 Personal Services Totals $241,158.00 Contractual Services 101-08-51420-50225 Telephone 900.00 101-08-51420-50273 Codification* 2,000.00 Contractual Services Totals $2,900.00 Supplies and Expense 101-08-51420-50311 Postage 500.00 101-08-51420-50311- 002 Passport Postage 1,500.00 101-08-51420-50313- 002 Printer Maint Contract 75.00 101-08-51420-50314 Sm Items of Equipment-Office 1,000.00 101-08-51420-50315 Copier Expenses 4,500.00 101-08-51420-50315- 001 Copier Expense-Risograph 300.00 101-08-51420-50315- 002 Copy Paper 500.00 101-08-51420-50318 Office Supplies 1,500.00 101-08-51420-50323 Employee Engagement 150.00 101-08-51420-50328 Dues, Publications, Registrations 500.00 101-08-51420-50335 Meals 100.00 101-08-51420-50336 Lodging 100.00 101-08-51420-50337 Mileage 100.00 101-08-51420-50338 County Fleet Program 50.00 101-08-51420-50357- 001 Maintenance Agreement-Software 250.00 Supplies and Expense Totals $11,125.00 State Account 51420 - County Clerk Totals ($255,183.00) State Account 51440 - Elections Personal Services 101-08-51440-50114 Salaries-Temporary 3,003.00 101-08-51440-50151 Social Security 230.00 Personal Services Totals $3,233.00 Contractual Services 101-08-51440-50291 Other Contractual Services 60,000.00 Contractual Services Totals $60,000.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 11 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 08 - County Clerk State Account 51440 - Elections Supplies and Expense 101-08-51440-50311 Postage 250.00 101-08-51440-50312 Office Stationery and Forms 200.00 101-08-51440-50315- 002 Copy Paper 500.00 101-08-51440-50318 Office Supplies 2,000.00 101-08-51440-50327 Public Notices/Advertising 15,000.00 101-08-51440-50337 Mileage 75.00 101-08-51440-50399 Miscellaneous Expenses 200.00 Supplies and Expense Totals $18,225.00 State Account 51440 - Elections Totals ($81,458.00) State Account 51550 - Postage and Meter Expense Supplies and Expense 101-08-51550-50318 Office Supplies 1,000.00 101-08-51550-50337 Mileage 1,000.00 Supplies and Expense Totals $2,000.00 State Account 51550 - Postage and Meter Expense Totals ($2,000.00) Department 08 - County Clerk Totals ($316,191.00) Department 09 - Administration/Human Resources Taxes 101-09-41220 Retained Sales Tax 40.00 Taxes Totals $40.00 Public Charges for Services 101-09-46171 Administration/HR Fees/Copies 350.00 Public Charges for Services Totals $350.00 State Account 51430 - Administration/Human Resources Personal Services 101-09-51430-50111 Salaries- Permanent Regular 462,200.00 101-09-51430-50151 Social Security 35,396.00 101-09-51430-50152 Retirement (Employer's Share) 33,278.00 101-09-51430-50154 Hospital and Health Insurance 95,108.00 101-09-51430-50155 Life Insurance 144.00 101-09-51430-50157 Section 125 Administration Fee 150.00 101-09-51430-50161 Employer Contrib to Deferred Comp 7,220.00 Personal Services Totals $633,496.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 12 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 09 - Administration/Human Resources State Account 51430 - Administration/Human Resources Contractual Services 101-09-51430-50225 Telephone 950.00 101-09-51430-50227 Cell Phone 540.00 101-09-51430-50291 Other Contractual Services 300.00 Contractual Services Totals $1,790.00 Supplies and Expense 101-09-51430-50311 Postage 250.00 101-09-51430-50312 Office Stationery and Forms 750.00 101-09-51430-50313- 002 Printer Maint Contract 100.00 101-09-51430-50315 Copier Expenses 750.00 101-09-51430-50315- 002 Copy Paper 250.00 101-09-51430-50318 Office Supplies 900.00 101-09-51430-50323 Employee Engagement 250.00 101-09-51430-50328 Dues, Publications, Registrations 5,000.00 101-09-51430-50335 Meals 500.00 101-09-51430-50336 Lodging 3,500.00 101-09-51430-50337 Mileage 2,000.00 101-09-51430-50338 County Fleet Program 150.00 101-09-51430-50339 Other Travel 1,700.00 101-09-51430-50399 Miscellaneous Expenses 100.00 Supplies and Expense Totals $16,200.00 Capital Outlay 101-09-51430-50811 Capital Equipment ($500-$5000) 1,850.00 Capital Outlay Totals $1,850.00 State Account 51430 - Administration/Human Resources Totals ($653,336.00) Department 09 - Administration/Human Resources Totals ($652,946.00) Department 10 - Information Technology State Account 51451 - Information Technology Personal Services 101-10-51451-50111 Salaries- Permanent Regular 159,719.00 101-10-51451-50151 Social Security 12,249.00 101-10-51451-50152 Retirement (Employer's Share) 11,500.00 101-10-51451-50154 Hospital and Health Insurance 49,410.00 101-10-51451-50155 Life Insurance 72.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 13 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 10 - Information Technology State Account 51451 - Information Technology Personal Services 101-10-51451-50161 Employer Contrib to Deferred Comp 400.00 Personal Services Totals $233,350.00 Contractual Services 101-10-51451-50225 Telephone 13,500.00 101-10-51451-50227 Cell Phone 1,050.00 101-10-51451-50291 Other Contractual Services 5,000.00 Contractual Services Totals $19,550.00 Supplies and Expense 101-10-51451-50313- 002 Printer Maint Contract 75.00 101-10-51451-50318 Office Supplies 3,000.00 101-10-51451-50323 Employee Engagement 100.00 101-10-51451-50338 County Fleet Program 50.00 101-10-51451-50357 Maintenance Agreement 150,000.00 Supplies and Expense Totals $153,225.00 Capital Outlay 101-10-51451-50801 Small Items of Equip ($100-$500) 3,000.00 101-10-51451-50811 Capital Equipment ($500-$5000) 11,250.00 101-10-51451-50811- 002 Capital Equip-IT ($500-$5,000) 15,000.00 101-10-51451-50814 Depr Cap Equip (>$10,000) 295,000.00 Capital Outlay Totals $324,250.00 State Account 51451 - Information Technology Totals ($730,375.00) Department 10 - Information Technology Totals ($730,375.00) Department 11 - Treasurer Taxes 101-11-41150 Forest Crop Taxes 43,000.00 101-11-41800 Interest on Taxes 200,000.00 Taxes Totals $243,000.00 Intergovernmental Revenues 101-11-43660 St Aid-PILT 35,000.00 Intergovernmental Revenues Totals $35,000.00 Public Charges for Services 101-11-46120 Treasurer's Revenue & Penalties 7,000.00 Public Charges for Services Totals $7,000.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 14 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 11 - Treasurer Miscellaneous Revenues 101-11-48111 Interest on Treasurer's Checking and Investments 350,000.00 101-11-48111-002 Earnings Credit 5,000.00 Miscellaneous Revenues Totals $355,000.00 State Account 51520 - County Treasurer Personal Services 101-11-51520-50111 Salaries- Permanent Regular 161,557.00 101-11-51520-50151 Social Security 12,458.00 101-11-51520-50152 Retirement (Employer's Share) 11,632.00 101-11-51520-50154 Hospital and Health Insurance 34,954.00 101-11-51520-50155 Life Insurance 108.00 101-11-51520-50157 Section 125 Administration Fee 50.00 101-11-51520-50161 Employer Contrib to Deferred Comp 1,300.00 Personal Services Totals $222,059.00 Contractual Services 101-11-51520-50225 Telephone 800.00 101-11-51520-50291 Other Contractual Services 30,000.00 Contractual Services Totals $30,800.00 Supplies and Expense 101-11-51520-50311 Postage 6,500.00 101-11-51520-50312 Office Stationery and Forms 2,500.00 101-11-51520-50313- 002 Printer Maint Contract 150.00 101-11-51520-50314 Sm Items of Equipment-Office 300.00 101-11-51520-50315 Copier Expenses 1,800.00 101-11-51520-50315- 002 Copy Paper 400.00 101-11-51520-50318 Office Supplies 2,000.00 101-11-51520-50323 Employee Engagement 150.00 101-11-51520-50327 Public Notices/Advertising 675.00 101-11-51520-50328 Dues, Publications, Registrations 1,100.00 101-11-51520-50335 Meals 100.00 101-11-51520-50336 Lodging 1,000.00 101-11-51520-50338 County Fleet Program 250.00 101-11-51520-50397 Finance Expense/Bank Fees 40,000.00 101-11-51520-50399 Miscellaneous Expenses 25.00 Supplies and Expense Totals $56,950.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 15 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 11 - Treasurer State Account 51520 - County Treasurer Capital Outlay 101-11-51520-50811 Capital Equipment ($500-$5000) 1,282.00 Capital Outlay Totals $1,282.00 State Account 51520 - County Treasurer Totals ($311,091.00) State Account 51911 - Tax Deed Expense Contractual Services 101-11-51911-50291 Other Contractual Services 7,500.00 Contractual Services Totals $7,500.00 Supplies and Expense 101-11-51911-50311 Postage 2,500.00 101-11-51911-50327 Public Notices/Advertising 4,500.00 Supplies and Expense Totals $7,000.00 State Account 51911 - Tax Deed Expense Totals ($14,500.00) State Account 51919 - Outlawed Taxes Supplies and Expense 101-11-51919-50399 Miscellaneous Expenses 18.00 Supplies and Expense Totals $18.00 State Account 51919 - Outlawed Taxes Totals ($18.00) Department 11 - Treasurer Totals $314,391.00 Department 12 - Facilities Mgmt Public Charges for Services 101-12-46170 Utility Refund-Towers 500.00 Public Charges for Services Totals $500.00 State Account 51600 - Maintenance Personal Services 101-12-51600-50111 Salaries- Permanent Regular 237,648.00 101-12-51600-50145 On Call Pay 8,160.00 101-12-51600-50151 Social Security 18,996.00 101-12-51600-50152 Retirement (Employer's Share) 17,699.00 101-12-51600-50154 Hospital and Health Insurance 77,077.00 101-12-51600-50155 Life Insurance 180.00 101-12-51600-50161 Employer Contrib to Deferred Comp 1,925.00 Personal Services Totals $361,685.00 Contractual Services 101-12-51600-50225 Telephone 800.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 16 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 12 - Facilities Mgmt State Account 51600 - Maintenance Contractual Services 101-12-51600-50235 Snow Removal 4,000.00 101-12-51600-50245 Grounds & Grounds Improvements 4,000.00 101-12-51600-50248 Repair & Maintenance Svc 15,000.00 101-12-51600-50291 Other Contractual Services 17,900.00 101-12-51600-50292 Trash Removal 8,000.00 101-12-51600-50294 Training 2,400.00 Contractual Services Totals $52,100.00 Supplies and Expense 101-12-51600-50311 Postage 300.00 101-12-51600-50313- 002 Printer Maint Contract 85.00 101-12-51600-50314 Sm Items of Equipment-Office 200.00 101-12-51600-50318 Office Supplies 200.00 101-12-51600-50323 Employee Engagement 250.00 101-12-51600-50328 Dues, Publications, Registrations 200.00 101-12-51600-50335 Meals 200.00 101-12-51600-50337 Mileage 200.00 101-12-51600-50344 Janitorial Supplies 35,000.00 101-12-51600-50351 Fuel 3,000.00 101-12-51600-50357 Maintenance Agreement 138,472.00 101-12-51600-50359 Other Repair & Maint Supplies 23,500.00 Supplies and Expense Totals $201,607.00 Capital Outlay 101-12-51600-50801 Small Items of Equip ($100-$500) 400.00 101-12-51600-50811 Capital Equipment ($500-$5000) 4,500.00 101-12-51600-50821 Capital Improvements 37,000.00 Capital Outlay Totals $41,900.00 State Account 51600 - Maintenance Totals ($657,292.00) State Account 51602 - Government Center Contractual Services 101-12-51602-50221 Heating Fuel 30,000.00 101-12-51602-50222 Electricity 50,000.00 101-12-51602-50224 Sanitary Sewer 28,000.00 Contractual Services Totals $108,000.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 17 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 12 - Facilities Mgmt State Account 51602 - Government Center Supplies and Expense 101-12-51602-50350 Generator Fuel 1,000.00 Supplies and Expense Totals $1,000.00 State Account 51602 - Government Center Totals ($109,000.00) State Account 51604 - Public Safety Facility Contractual Services 101-12-51604-50221 Heating Fuel 21,000.00 101-12-51604-50222 Electricity 81,000.00 Contractual Services Totals $102,000.00 Supplies and Expense 101-12-51604-50357 Maintenance Agreement 21,278.00 Supplies and Expense Totals $21,278.00 State Account 51604 - Public Safety Facility Totals ($123,278.00) State Account 51612 - Central Kitchen Contractual Services 101-12-51612-50221 Heating Fuel 2,000.00 101-12-51612-50222 Electricity 6,000.00 101-12-51612-50224 Sanitary Sewer 2,500.00 101-12-51612-50292 Trash Removal 1,800.00 Contractual Services Totals $12,300.00 State Account 51612 - Central Kitchen Totals ($12,300.00) Department 12 - Facilities Mgmt Totals ($901,370.00) Department 13 - Register of Deeds Taxes 101-13-41230 Real Estate Transfer Fees 100,000.00 Taxes Totals $100,000.00 Public Charges for Services 101-13-46130 Register of Deeds Revenue 150,000.00 Public Charges for Services Totals $150,000.00 State Account 51710 - Register of Deeds Personal Services 101-13-51710-50111 Salaries- Permanent Regular 121,365.00 101-13-51710-50151 Social Security 9,399.00 101-13-51710-50152 Retirement (Employer's Share) 8,738.00 101-13-51710-50154 Hospital and Health Insurance 34,651.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 18 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 13 - Register of Deeds State Account 51710 - Register of Deeds Personal Services 101-13-51710-50155 Life Insurance 72.00 101-13-51710-50161 Employer Contrib to Deferred Comp 1,500.00 Personal Services Totals $175,725.00 Contractual Services 101-13-51710-50225 Telephone 700.00 101-13-51710-50291 Other Contractual Services 5,000.00 101-13-51710-50291- 009 Other Contractual Services-Fee Collection Agency 7,000.00 Contractual Services Totals $12,700.00 Supplies and Expense 101-13-51710-50311 Postage 800.00 101-13-51710-50313- 002 Printer Maint Contract 70.00 101-13-51710-50315 Copier Expenses 240.00 101-13-51710-50315- 002 Copy Paper 80.00 101-13-51710-50318 Office Supplies 1,000.00 101-13-51710-50323 Employee Engagement 100.00 101-13-51710-50328 Dues, Publications, Registrations 1,120.00 101-13-51710-50335 Meals 200.00 101-13-51710-50336 Lodging 1,500.00 101-13-51710-50337 Mileage 1,600.00 Supplies and Expense Totals $6,710.00 Capital Outlay 101-13-51710-50811 Capital Equipment ($500-$5000) 3,132.00 Capital Outlay Totals $3,132.00 State Account 51710 - Register of Deeds Totals ($198,267.00) Department 13 - Register of Deeds Totals $51,733.00 Department 16 - Sheriff's Dept Intergovernmental Revenues 101-16-43213 Fed Grant-Bulletproof Vest Partnership 1,450.00 101-16-43521-001 St Aid-County Law Enforcement 31,372.00 101-16-43523 St Aid-LE Jail - Training Reimb 10,000.00 101-16-43523-001 St Aid-Law Enforcement-Jail-DNA 700.00 101-16-43524 St Aid-Rec Officer 15,000.00 101-16-43528 St Aid-Co/Tribal Law Enforcement 25,062.00 Intergovernmental Revenues Totals $83,584.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 19 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 16 - Sheriff's Dept Public Charges for Services 101-16-46211 Sheriff Fees 8,119.00 101-16-46215 Report and Copy Fees 1,000.00 101-16-46217 Boarding of Prisoners 40,000.00 Public Charges for Services Totals $49,119.00 State Account 52110 - Sheriff Personal Services 101-16-52110-50111 Salaries- Permanent Regular 1,359,646.00 101-16-52110-50112 Salaries-Permanent Overtime 98,333.00 101-16-52110-50151 Social Security 112,219.00 101-16-52110-50152 Retirement (Employer's Share) 207,488.00 101-16-52110-50154 Hospital and Health Insurance 336,058.00 101-16-52110-50155 Life Insurance 684.00 101-16-52110-50157 Section 125 Administration Fee 550.00 101-16-52110-50161 Employer Contrib to Deferred Comp 9,765.00 Personal Services Totals $2,124,743.00 Contractual Services 101-16-52110-50225 Telephone 2,000.00 101-16-52110-50227 Cell Phone 12,400.00 101-16-52110-50248 Repair & Maintenance Svc 38,000.00 101-16-52110-50291 Other Contractual Services 39,845.00 Contractual Services Totals $92,245.00 Supplies and Expense 101-16-52110-50311 Postage 1,500.00 101-16-52110-50313- 002 Printer Maint Contract 375.00 101-16-52110-50314 Sm Items of Equipment-Office 900.00 101-16-52110-50315 Copier Expenses 600.00 101-16-52110-50315- 002 Copy Paper 500.00 101-16-52110-50318 Office Supplies 2,000.00 101-16-52110-50323 Employee Engagement 950.00 101-16-52110-50325 EAP Program Expense 5,400.00 101-16-52110-50328 Dues, Publications, Registrations 15,000.00 101-16-52110-50335 Meals 2,600.00 101-16-52110-50336 Lodging 12,000.00 101-16-52110-50346 Clothing/Uniforms 15,400.00 101-16-52110-50347 Officer Supplies 18,500.00 Run by Judy Cornelison on 11/21/2025 08:56:49 AM Page 20 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52110 - Sheriff Supplies and Expense 101-16-52110-50347- 002 Officer Supplies-Investigations 14,000.00 101-16-52110-50348 Educational Supplies 300.00 101-16-52110-50351 Fuel 73,000.00 101-16-52110-50357 Maintenance Agreement 32,880.00 101-16-52110-50359 Other Repair & Maint Supplies 7,500.00 101-16-52110-50399 Miscellaneous Expenses 100.00 Supplies and Expense Totals $203,505.00 State Account 52110 - Sheriff Totals ($2,420,493.00) State Account 52112 - Cty/Tribal Law Enforcement Contractual Services 101-16-52112-50248 Repair & Maintenance Svc 1,000.00 101-16-52112-50261 Grant Purchases 24,000.00 Contractual Services Totals $25,000.00 Supplies and Expense 101-16-52112-50314 Sm Items of Equipment-Office 100.00 101-16-52112-50328 Dues, Publications, Registrations 200.00 101-16-52112-50335 Meals 100.00 101-16-52112-50336 Lodging 300.00 Supplies and Expense Totals $700.00 State Account 52112 - Cty/Tribal Law Enforcement Totals ($25,700.00) State Account 52113 - Forestry/Rec Officer Personal Services 101-16-52113-50111 Salaries- Permanent Regular 71,370.00 101-16-52113-50114 Salaries-Temporary 14,999.00 101-16-52113-50151 Social Security 6,607.00 101-16-52113-50152 Retirement (Employer's Share) 10,563.00 101-16-52113-50154 Hospital and Health Insurance 9,517.00 101-16-52113-50155 Life Insurance 36.00 101-16-52113-50157 Section 125 Administration Fee 50.00 Personal Services Totals $113,142.00 Supplies and Expense 101-16-52113-50314 Sm Items of Equipment-Office 100.00 101-16-52113-50318 Office Supplies 50.00 101-16-52113-50328 Dues, Publications, Registrations 200.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 21 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52113 - Forestry/Rec Officer Supplies and Expense 101-16-52113-50335 Meals 100.00 101-16-52113-50336 Lodging 300.00 101-16-52113-50347 Officer Supplies 1,000.00 101-16-52113-50351 Fuel 10,000.00 101-16-52113-50359 Other Repair & Maint Supplies 4,000.00 Supplies and Expense Totals $15,750.00 State Account 52113 - Forestry/Rec Officer Totals ($128,892.00) State Account 52115 - K-9 Officer Personal Services 101-16-52115-50111 Salaries- Permanent Regular 14,948.00 101-16-52115-50151 Social Security 1,142.00 101-16-52115-50152 Retirement (Employer's Share) 2,212.00 Personal Services Totals $18,302.00 Supplies and Expense 101-16-52115-50347 Officer Supplies 6,000.00 Supplies and Expense Totals $6,000.00 State Account 52115 - K-9 Officer Totals ($24,302.00) State Account 52120 - Capital Expense-Sheriff Capital Outlay 101-16-52120-50811 Capital Equipment ($500-$5000) 26,000.00 101-16-52120-50811- 002 Capital Equip-IT ($500-$5,000) 16,950.00 101-16-52120-50811- 005 Capital Equip-Vests ($500-$5,000) 4,600.00 101-16-52120-50814 Depr Cap Equip (>$10,000) 201,000.00 Capital Outlay Totals $248,550.00 State Account 52120 - Capital Expense-Sheriff Totals ($248,550.00) State Account 52140 - E.R.T (SWAT) Expenses Supplies and Expense 101-16-52140-50347 Officer Supplies 20,000.00 Supplies and Expense Totals $20,000.00 State Account 52140 - E.R.T (SWAT) Expenses Totals ($20,000.00) Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 22 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52601 - Dispatch Personal Services 101-16-52601-50111 Salaries- Permanent Regular 491,400.00 101-16-52601-50151 Social Security 37,834.00 101-16-52601-50152 Retirement (Employer's Share) 35,381.00 101-16-52601-50154 Hospital and Health Insurance 122,667.00 101-16-52601-50155 Life Insurance 328.00 101-16-52601-50157 Section 125 Administration Fee 250.00 101-16-52601-50161 Employer Contrib to Deferred Comp 4,320.00 Personal Services Totals $692,180.00 Contractual Services 101-16-52601-50225 Telephone 4,000.00 101-16-52601-50227 Cell Phone 500.00 101-16-52601-50291 Other Contractual Services 2,000.00 Contractual Services Totals $6,500.00 Supplies and Expense 101-16-52601-50315- 002 Copy Paper 400.00 101-16-52601-50318 Office Supplies 1,000.00 101-16-52601-50323 Employee Engagement 400.00 101-16-52601-50328 Dues, Publications, Registrations 4,000.00 101-16-52601-50335 Meals 3,000.00 101-16-52601-50336 Lodging 5,400.00 101-16-52601-50338 County Fleet Program 200.00 101-16-52601-50346 Clothing/Uniforms 500.00 101-16-52601-50357 Maintenance Agreement 99,225.00 Supplies and Expense Totals $114,125.00 Capital Outlay 101-16-52601-50811 Capital Equipment ($500-$5000) 12,000.00 Capital Outlay Totals $12,000.00 State Account 52601 - Dispatch Totals ($824,805.00) State Account 52710 - Jail Operating Expense Personal Services 101-16-52710-50111 Salaries- Permanent Regular 750,088.00 101-16-52710-50151 Social Security 57,591.00 101-16-52710-50152 Retirement (Employer's Share) 54,008.00 101-16-52710-50154 Hospital and Health Insurance 221,660.00 101-16-52710-50155 Life Insurance 522.00 101-16-52710-50157 Section 125 Administration Fee 200.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 23 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52710 - Jail Operating Expense Personal Services 101-16-52710-50161 Employer Contrib to Deferred Comp 2,465.00 Personal Services Totals $1,086,534.00 Contractual Services 101-16-52710-50225 Telephone 3,000.00 101-16-52710-50227 Cell Phone 2,000.00 101-16-52710-50248 Repair & Maintenance Svc 4,600.00 101-16-52710-50291 Other Contractual Services 10,000.00 Contractual Services Totals $19,600.00 Supplies and Expense 101-16-52710-50311 Postage 600.00 101-16-52710-50313- 002 Printer Maint Contract 250.00 101-16-52710-50314 Sm Items of Equipment-Office 1,000.00 101-16-52710-50315 Copier Expenses 2,000.00 101-16-52710-50315- 002 Copy Paper 2,000.00 101-16-52710-50318 Office Supplies 4,000.00 101-16-52710-50323 Employee Engagement 950.00 101-16-52710-50328 Dues, Publications, Registrations 5,000.00 101-16-52710-50335 Meals 2,500.00 101-16-52710-50336 Lodging 5,000.00 101-16-52710-50337 Mileage 1,000.00 101-16-52710-50338 County Fleet Program 1,000.00 101-16-52710-50345 Jail Supplies 6,000.00 101-16-52710-50346 Clothing/Uniforms 3,500.00 101-16-52710-50347 Officer Supplies 5,000.00 101-16-52710-50351 Fuel 5,000.00 101-16-52710-50357 Maintenance Agreement 20,000.00 101-16-52710-50359 Other Repair & Maint Supplies 1,500.00 Supplies and Expense Totals $66,300.00 Capital Outlay 101-16-52710-50801 Small Items of Equip ($100-$500) 2,000.00 101-16-52710-50811 Capital Equipment ($500-$5000) 5,000.00 Capital Outlay Totals $7,000.00 State Account 52710 - Jail Operating Expense Totals ($1,179,434.00) Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 24 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 16 - Sheriff's Dept State Account 52712 - Inmate Services Contractual Services 101-16-52712-50251 Medical Fees 1,000.00 101-16-52712-50251- 001 Medical Fees-OTC Meds 1,500.00 101-16-52712-50251- 002 Medical Fees-Prescription Meds 40,000.00 101-16-52712-50251- 003 Medical Fees-Nurse Fees 137,275.00 101-16-52712-50251- 004 Medical Fees-Dental, Counsel 15,000.00 Contractual Services Totals $194,775.00 Supplies and Expense 101-16-52712-50343 Prisoner Food 245,000.00 101-16-52712-50345 Jail Supplies 15,000.00 Supplies and Expense Totals $260,000.00 State Account 52712 - Inmate Services Totals ($454,775.00) Department 16 - Sheriff's Dept Totals ($5,194,248.00) Department 17 - Emergency Management Intergovernmental Revenues 101-17-43529 St Aid-Emergency Management 26,448.00 101-17-43546 St Aid-Haz Mat 4,600.00 Intergovernmental Revenues Totals $31,048.00 State Account 52510 - Emergency Management Personal Services 101-17-52510-50111 Salaries- Permanent Regular 36,358.00 101-17-52510-50151 Social Security 2,781.00 101-17-52510-50152 Retirement (Employer's Share) 2,617.00 101-17-52510-50154 Hospital and Health Insurance 146.00 101-17-52510-50155 Life Insurance 20.00 Personal Services Totals $41,922.00 Contractual Services 101-17-52510-50225 Telephone 680.00 101-17-52510-50227 Cell Phone 550.00 101-17-52510-50248 Repair & Maintenance Svc 400.00 101-17-52510-50291 Other Contractual Services 450.00 Contractual Services Totals $2,080.00 Supplies and Expense 101-17-52510-50311 Postage 50.00 101-17-52510-50314 Sm Items of Equipment-Office 400.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 25 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 17 - Emergency Management State Account 52510 - Emergency Management Supplies and Expense 101-17-52510-50318 Office Supplies 300.00 101-17-52510-50323 Employee Engagement 50.00 101-17-52510-50327 Public Notices/Advertising 300.00 101-17-52510-50328 Dues, Publications, Registrations 500.00 101-17-52510-50335 Meals 100.00 101-17-52510-50336 Lodging 600.00 101-17-52510-50349 Other Operating Supplies 600.00 101-17-52510-50351 Fuel 600.00 101-17-52510-50357 Maintenance Agreement 5,000.00 Supplies and Expense Totals $8,500.00 Capital Outlay 101-17-52510-50811 Capital Equipment ($500-$5000) 1,850.00 Capital Outlay Totals $1,850.00 State Account 52510 - Emergency Management Totals ($54,352.00) State Account 52511 - EPCRA Personal Services 101-17-52511-50111 Salaries- Permanent Regular 12,119.00 101-17-52511-50151 Social Security 927.00 101-17-52511-50152 Retirement (Employer's Share) 872.00 101-17-52511-50154 Hospital and Health Insurance 48.00 101-17-52511-50155 Life Insurance 7.00 Personal Services Totals $13,973.00 State Account 52511 - EPCRA Totals ($13,973.00) State Account 52512 - Haz Mat Expense Contractual Services 101-17-52512-50291 Other Contractual Services 5,000.00 101-17-52512-50294 Training 2,500.00 Contractual Services Totals $7,500.00 State Account 52512 - Haz Mat Expense Totals ($7,500.00) State Account 52515 - Comm Towers Contractual Services 101-17-52515-50222 Electricity 15,000.00 101-17-52515-50235 Snow Removal 4,000.00 101-17-52515-50248 Repair & Maintenance Svc 3,000.00 Contractual Services Totals $22,000.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 26 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 17 - Emergency Management State Account 52515 - Comm Towers Supplies and Expense 101-17-52515-50328 Dues, Publications, Registrations 100.00 101-17-52515-50350 Generator Fuel 3,000.00 101-17-52515-50357 Maintenance Agreement 25,000.00 101-17-52515-50359 Other Repair & Maint Supplies 3,500.00 Supplies and Expense Totals $31,600.00 Fixed Charges 101-17-52515-50539 Other Rents and Leases 21,500.00 Fixed Charges Totals $21,500.00 State Account 52515 - Comm Towers Totals ($75,100.00) Department 17 - Emergency Management Totals ($119,877.00) Department 19 - Land Services Intergovernmental Revenues 101-19-43512 St Aid-Land Management Grants 1,000.00 101-19-43515-001 St Aid-LI Modernization-Grants 60,000.00 101-19-43515-002 St Aid-LI Modernization-Strategic Initiative 20,000.00 Intergovernmental Revenues Totals $81,000.00 Public Charges for Services 101-19-46135 Land Service Revenue 300,000.00 Public Charges for Services Totals $300,000.00 State Account 51790 - Land Services Personal Services 101-19-51790-50111 Salaries- Permanent Regular 375,965.00 101-19-51790-50141 Per Diem 3,075.00 101-19-51790-50151 Social Security 29,249.00 101-19-51790-50152 Retirement (Employer's Share) 27,069.00 101-19-51790-50154 Hospital and Health Insurance 117,036.00 101-19-51790-50155 Life Insurance 216.00 101-19-51790-50157 Section 125 Administration Fee 100.00 101-19-51790-50161 Employer Contrib to Deferred Comp 3,300.00 101-19-51790-50194 Board of Adjustments/Zoning 3,000.00 Personal Services Totals $559,010.00 Contractual Services 101-19-51790-50206 Reimbursement to Other Surveyors 30,000.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 27 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 19 - Land Services State Account 51790 - Land Services Contractual Services 101-19-51790-50208 Field Supplies 1,500.00 101-19-51790-50225 Telephone 2,000.00 101-19-51790-50227 Cell Phone 2,000.00 101-19-51790-50248 Repair & Maintenance Svc 2,000.00 101-19-51790-50274 Property Clean-up Enforcement* 20,000.00 101-19-51790-50291 Other Contractual Services 15,000.00 Contractual Services Totals $72,500.00 Supplies and Expense 101-19-51790-50311 Postage 5,000.00 101-19-51790-50314 Sm Items of Equipment-Office 2,000.00 101-19-51790-50315 Copier Expenses 3,500.00 101-19-51790-50315- 002 Copy Paper 700.00 101-19-51790-50318 Office Supplies 4,000.00 101-19-51790-50323 Employee Engagement 300.00 101-19-51790-50327 Public Notices/Advertising 5,000.00 101-19-51790-50328 Dues, Publications, Registrations 3,000.00 101-19-51790-50335 Meals 700.00 101-19-51790-50336 Lodging 2,200.00 101-19-51790-50337 Mileage 700.00 101-19-51790-50338 County Fleet Program 600.00 101-19-51790-50342 Address Assignment Supplies 15,000.00 101-19-51790-50346 Clothing/Uniforms 800.00 101-19-51790-50351 Fuel 3,000.00 101-19-51790-50357 Maintenance Agreement 21,700.00 101-19-51790-50359 Other Repair & Maint Supplies 400.00 Supplies and Expense Totals $68,600.00 Capital Outlay 101-19-51790-50811- 002 Capital Equip-IT ($500-$5,000) 1,300.00 Capital Outlay Totals $1,300.00 State Account 51790 - Land Services Totals ($701,410.00) Department 19 - Land Services Totals ($320,410.00) Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 28 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 20 - Forestry Intergovernmental Revenues 101-20-43586 St Aid-Conservation Aid Prgm 2,384.00 Intergovernmental Revenues Totals $2,384.00 Licenses and Permits 101-20-46814 County Forest Products 1,000.00 Licenses and Permits Totals $1,000.00 Public Charges for Services 101-20-46811 County Forest Stumpage Sales 1,000,000.00 101-20-46811-001 10% Payment to Towns 142,857.00 101-20-46811-002 20% Severance to State 285,714.00 101-20-46812 County Forest 2,000.00 101-20-46815 Camper Cabin Revenue 4,500.00 101-20-46815-001 20% Payment to CASTA 1,125.00 101-20-46817 Campsites Revenue 500.00 101-20-46817-001 50% to Lake Country Pedalers 500.00 Public Charges for Services Totals $1,437,196.00 State Account 56110 - County Forest Personal Services 101-20-56110-50111 Salaries- Permanent Regular 203,036.00 101-20-56110-50151 Social Security 15,689.00 101-20-56110-50152 Retirement (Employer's Share) 14,618.00 101-20-56110-50154 Hospital and Health Insurance 62,888.00 101-20-56110-50155 Life Insurance 104.00 101-20-56110-50157 Section 125 Administration Fee 75.00 101-20-56110-50161 Employer Contrib to Deferred Comp 2,040.00 Personal Services Totals $298,450.00 Contractual Services 101-20-56110-50221 Heating Fuel 3,000.00 101-20-56110-50222 Electricity 2,400.00 101-20-56110-50223 Water 210.00 101-20-56110-50225 Telephone 1,200.00 101-20-56110-50227 Cell Phone 1,100.00 101-20-56110-50248 Repair & Maintenance Svc 4,000.00 101-20-56110-50285 Payment to CASTA 1,200.00 101-20-56110-50287 Payment to Lake Country Pedalers 300.00 101-20-56110-50291 Other Contractual Services 2,175.00 101-20-56110-50291- 004 Site Prep and Seeding 5,000.00 101-20-56110-50291- 005 Tree Planting 5,000.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 29 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 20 - Forestry State Account 56110 - County Forest Contractual Services 101-20-56110-50291- 006 Release Work 2,000.00 101-20-56110-50292 Trash Removal 1,000.00 Contractual Services Totals $28,585.00 Supplies and Expense 101-20-56110-50305 Payment to Towns/Villages 110,000.00 101-20-56110-50311 Postage 200.00 101-20-56110-50314 Sm Items of Equipment-Office 100.00 101-20-56110-50315 Copier Expenses 300.00 101-20-56110-50315- 002 Copy Paper 100.00 101-20-56110-50318 Office Supplies 600.00 101-20-56110-50323 Employee Engagement 175.00 101-20-56110-50327 Public Notices/Advertising 200.00 101-20-56110-50335 Meals 300.00 101-20-56110-50336 Lodging 1,500.00 101-20-56110-50337 Mileage 250.00 101-20-56110-50346 Clothing/Uniforms 600.00 101-20-56110-50351 Fuel 3,500.00 101-20-56110-50357 Maintenance Agreement 780.00 101-20-56110-50359 Other Repair & Maint Supplies 1,500.00 101-20-56110-50363 Sign Parts and Supplies 300.00 Supplies and Expense Totals $120,405.00 Debt Service 101-20-56110-50592 State Severance Payment 55,758.00 Debt Service Totals $55,758.00 Capital Outlay 101-20-56110-50801 Small Items of Equip ($100-$500) 100.00 101-20-56110-50811- 002 Capital Equip-IT ($500-$5,000) 2,200.00 101-20-56110-50814 Depr Cap Equip (>$10,000) 11,000.00 101-20-56110-50821 Capital Improvements 30,000.00 Capital Outlay Totals $43,300.00 State Account 56110 - County Forest Totals ($546,498.00) Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 30 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 20 - Forestry State Account 56140 - County Conservation Prgm(Forest) Supplies and Expense 101-20-56140-50399 Miscellaneous Expenses 4,696.00 Supplies and Expense Totals $4,696.00 State Account 56140 - County Conservation Prgm (Forest) Totals ($4,696.00) Department 20 - Forestry Totals $889,386.00 Department 21 - Airport Public Charges for Services 101-21-46345 Airport Fuel Sales Revenue 235,000.00 101-21-46347 Airport Lease Revenue 26,983.00 Public Charges for Services Totals $261,983.00 Miscellaneous Revenues 101-21-48213 Rent / Lease Agreement 1,500.00 101-21-48214 Airport Property Lease Rev-DNR 2,053.00 Miscellaneous Revenues Totals $3,553.00 State Account 53511 - Airport Operations Personal Services 101-21-53511-50111 Salaries- Permanent Regular 34,407.00 101-21-53511-50114 Salaries-Temporary 6,400.00 101-21-53511-50151 Social Security 3,122.00 101-21-53511-50152 Retirement (Employer's Share) 1,482.00 Personal Services Totals $45,411.00 Contractual Services 101-21-53511-50221 Heating Fuel 4,250.00 101-21-53511-50222 Electricity 8,000.00 101-21-53511-50225 Telephone 1,600.00 101-21-53511-50248 Repair & Maintenance Svc 15,000.00 101-21-53511-50291 Other Contractual Services 8,750.00 Contractual Services Totals $37,600.00 Supplies and Expense 101-21-53511-50311 Postage 20.00 101-21-53511-50314 Sm Items of Equipment-Office 50.00 101-21-53511-50315 Copier Expenses 25.00 101-21-53511-50318 Office Supplies 50.00 101-21-53511-50323 Employee Engagement 50.00 101-21-53511-50328 Dues, Publications, Registrations 850.00 101-21-53511-50335 Meals 100.00 101-21-53511-50336 Lodging 500.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 31 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 21 - Airport State Account 53511 - Airport Operations Supplies and Expense 101-21-53511-50337 Mileage 250.00 101-21-53511-50349 Other Operating Supplies 750.00 101-21-53511-50351 Fuel 4,000.00 101-21-53511-50351- 001 Fuel-Resale 205,000.00 101-21-53511-50357 Maintenance Agreement 2,715.00 101-21-53511-50359 Other Repair & Maint Supplies 1,500.00 Supplies and Expense Totals $215,860.00 Fixed Charges 101-21-53511-50513 Public Liability 3,100.00 Fixed Charges Totals $3,100.00 State Account 53511 - Airport Operations Totals ($301,971.00) Department 21 - Airport Totals ($36,435.00) Department 24 - Veterans Services Intergovernmental Revenues 101-24-43562 St Aid-Veterans Service Officer 11,688.00 Intergovernmental Revenues Totals $11,688.00 State Account 54700 - Veterans Service Officer Personal Services 101-24-54700-50111 Salaries- Permanent Regular 112,227.00 101-24-54700-50151 Social Security 8,609.00 101-24-54700-50152 Retirement (Employer's Share) 8,081.00 101-24-54700-50154 Hospital and Health Insurance 21,789.00 101-24-54700-50155 Life Insurance 63.00 101-24-54700-50161 Employer Contrib to Deferred Comp 300.00 Personal Services Totals $151,069.00 Contractual Services 101-24-54700-50225 Telephone 750.00 Contractual Services Totals $750.00 Supplies and Expense 101-24-54700-50311 Postage 200.00 101-24-54700-50315 Copier Expenses 50.00 101-24-54700-50315- 002 Copy Paper 400.00 101-24-54700-50318 Office Supplies 600.00 101-24-54700-50323 Employee Engagement 75.00 101-24-54700-50328 Dues, Publications, Registrations 550.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 32 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 24 - Veterans Services State Account 54700 - Veterans Service Officer Supplies and Expense 101-24-54700-50335 Meals 400.00 101-24-54700-50336 Lodging 1,000.00 101-24-54700-50337 Mileage 1,550.00 Supplies and Expense Totals $4,825.00 State Account 54700 - Veterans Service Officer Totals ($156,644.00) State Account 54710 - Veterans Relief* Supplies and Expense 101-24-54710-50399 Miscellaneous Expenses 3,550.00 Supplies and Expense Totals $3,550.00 State Account 54710 - Veterans Relief* Totals ($3,550.00) State Account 54720 - Care of Veterans Graves Supplies and Expense 101-24-54720-50399 Miscellaneous Expenses 1,600.00 Supplies and Expense Totals $1,600.00 State Account 54720 - Care of Veterans Graves Totals ($1,600.00) Department 24 - Veterans Services Totals ($150,106.00) Department 25 - Forts Folle Avoine State Account 55120 - Forts Folle Avoine* Contractual Services 101-25-55120-50291 Other Contractual Services 25,000.00 Contractual Services Totals $25,000.00 Grants, Contributions, Indemnities 101-25-55120-50792 Contribution 20,000.00 Grants, Contributions, Indemnities Totals $20,000.00 State Account 55120 - Forts Folle Avoine* Totals ($45,000.00) Department 25 - Forts Folle Avoine Totals ($45,000.00) Department 26 - Parks Public Charges for Services 101-26-46720 Park Fees 6,000.00 101-26-46751 Gandy Dancer Trail Fees 3,000.00 Public Charges for Services Totals $9,000.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 33 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 26 - Parks State Account 55200 - Parks Personal Services 101-26-55200-50111 Salaries- Permanent Regular 77,673.00 101-26-55200-50114 Salaries-Temporary 8,280.00 101-26-55200-50151 Social Security 6,640.00 101-26-55200-50152 Retirement (Employer's Share) 5,592.00 101-26-55200-50154 Hospital and Health Insurance 25,598.00 101-26-55200-50155 Life Insurance 50.00 101-26-55200-50161 Employer Contrib to Deferred Comp 840.00 Personal Services Totals $124,673.00 Contractual Services 101-26-55200-50221 Heating Fuel 3,000.00 101-26-55200-50222 Electricity 3,000.00 101-26-55200-50223 Water 210.00 101-26-55200-50225 Telephone 1,200.00 101-26-55200-50227 Cell Phone 1,100.00 101-26-55200-50248 Repair & Maintenance Svc 3,500.00 101-26-55200-50291 Other Contractual Services 5,080.00 101-26-55200-50292 Trash Removal 1,350.00 Contractual Services Totals $18,440.00 Supplies and Expense 101-26-55200-50311 Postage 100.00 101-26-55200-50313- 002 Printer Maint Contract 35.00 101-26-55200-50314 Sm Items of Equipment-Office 100.00 101-26-55200-50315 Copier Expenses 250.00 101-26-55200-50315- 002 Copy Paper 50.00 101-26-55200-50318 Office Supplies 200.00 101-26-55200-50323 Employee Engagement 75.00 101-26-55200-50327 Public Notices/Advertising 50.00 101-26-55200-50328 Dues, Publications, Registrations 750.00 101-26-55200-50335 Meals 150.00 101-26-55200-50336 Lodging 350.00 101-26-55200-50351 Fuel 4,500.00 101-26-55200-50357 Maintenance Agreement 390.00 101-26-55200-50359 Other Repair & Maint Supplies 4,500.00 Supplies and Expense Totals $11,500.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 34 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 26 - Parks State Account 55200 - Parks Capital Outlay 101-26-55200-50801 Small Items of Equip ($100-$500) 150.00 101-26-55200-50811- 002 Capital Equip-IT ($500-$5,000) 2,200.00 101-26-55200-50814 Depr Cap Equip (>$10,000) 22,000.00 101-26-55200-50821 Capital Improvements 32,000.00 Capital Outlay Totals $56,350.00 State Account 55200 - Parks Totals ($210,963.00) Department 26 - Parks Totals ($201,963.00) Department 27 - Extension Intergovernmental Revenues 101-27-43576 St Aid-UW Ext Mail Allocation 2,788.00 Intergovernmental Revenues Totals $2,788.00 Public Charges for Services 101-27-46771 UW Extension Revenue 6,500.00 Public Charges for Services Totals $6,500.00 State Account 55620 - UW Extension Personal Services 101-27-55620-50114 Salaries-Temporary 1,125.00 101-27-55620-50151 Social Security 86.00 Personal Services Totals $1,211.00 Contractual Services 101-27-55620-50225 Telephone 850.00 101-27-55620-50291 Other Contractual Services 75,000.00 Contractual Services Totals $75,850.00 Supplies and Expense 101-27-55620-50311 Postage 2,788.00 101-27-55620-50315 Copier Expenses 2,000.00 101-27-55620-50315- 002 Copy Paper 200.00 101-27-55620-50318 Office Supplies 500.00 101-27-55620-50327 Public Notices/Advertising 200.00 101-27-55620-50328 Dues, Publications, Registrations 1,000.00 101-27-55620-50328- 002 Platbooks - Resale 5,000.00 101-27-55620-50335 Meals 100.00 101-27-55620-50336 Lodging 250.00 101-27-55620-50337 Mileage 100.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 35 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 27 - Extension State Account 55620 - UW Extension Supplies and Expense 101-27-55620-50338 County Fleet Program 150.00 101-27-55620-50341 Teaching Supplies 800.00 Supplies and Expense Totals $13,088.00 State Account 55620 - UW Extension Totals ($90,149.00) Department 27 - Extension Totals ($80,861.00) Department 28 - Land Conservation Intergovernmental Revenues 101-28-43580-001 St Aid-SWRM Reimbursements 118,000.00 101-28-43583 St Aid-Wildlife Damage Admin 55,000.00 101-28-43592 St Aid-Municipal Dam Grants 200,000.00 101-28-43596 St Aid-Shoreline Incentive Prgm 16,500.00 101-28-43597 St Aid-Aquatic Inv Spec Prgm 16,506.00 101-28-43599 St Aid-DATCP Cost Share 25,000.00 Intergovernmental Revenues Totals $431,006.00 Public Charges for Services 101-28-46822 Land Conservation Revenue 25,000.00 101-28-46822-001 Land Conservation Revenue-LWCD AIS Prgm 1,500.00 Public Charges for Services Totals $26,500.00 Miscellaneous Revenues 101-28-48528-001 Contributions-LWCD AIS Prgm 250.00 Miscellaneous Revenues Totals $250.00 State Account 56120 - Dams Personal Services 101-28-56120-50114 Salaries-Temporary 20,280.00 101-28-56120-50151 Social Security 1,551.00 Personal Services Totals $21,831.00 Contractual Services 101-28-56120-50215 Engineering Fees 25,000.00 101-28-56120-50222 Electricity 650.00 101-28-56120-50248 Repair & Maintenance Svc 5,500.00 Contractual Services Totals $31,150.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 36 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 28 - Land Conservation State Account 56120 - Dams Supplies and Expense 101-28-56120-50357 Maintenance Agreement 140.00 Supplies and Expense Totals $140.00 Capital Outlay 101-28-56120-50821 Capital Improvements 375,000.00 Capital Outlay Totals $375,000.00 State Account 56120 - Dams Totals ($428,121.00) State Account 56130 - Wildlife Damage Program Contractual Services 101-28-56130-50291 Other Contractual Services 59,133.00 Contractual Services Totals $59,133.00 Supplies and Expense 101-28-56130-50318 Office Supplies 6,200.00 101-28-56130-50382 Abatement Expenses 5,000.00 101-28-56130-50399 Miscellaneous Expenses 4,500.00 Supplies and Expense Totals $15,700.00 State Account 56130 - Wildlife Damage Program Totals ($74,833.00) State Account 56141 - Land Conservation Districts Personal Services 101-28-56141-50111 Salaries- Permanent Regular 124,303.00 101-28-56141-50151 Social Security 9,544.00 101-28-56141-50152 Retirement (Employer's Share) 8,950.00 101-28-56141-50154 Hospital and Health Insurance 25,510.00 101-28-56141-50155 Life Insurance 72.00 101-28-56141-50157 Section 125 Administration Fee 50.00 101-28-56141-50161 Employer Contrib to Deferred Comp 600.00 Personal Services Totals $169,029.00 Contractual Services 101-28-56141-50225 Telephone 300.00 101-28-56141-50227 Cell Phone 1,625.00 101-28-56141-50248 Repair & Maintenance Svc 4,000.00 101-28-56141-50279 Trees/Plants 14,000.00 101-28-56141-50291 Other Contractual Services 200.00 Contractual Services Totals $20,125.00 Run by Judy Cornelison on 11/21/2025 08:56:50 AM Page 37 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 28 - Land Conservation State Account 56141 - Land Conservation Districts Supplies and Expense 101-28-56141-50311 Postage 500.00 101-28-56141-50318 Office Supplies 500.00 101-28-56141-50320 Register of Deeds Filing Fees 300.00 101-28-56141-50323 Employee Engagement 100.00 101-28-56141-50327 Public Notices/Advertising 400.00 101-28-56141-50328 Dues, Publications, Registrations 4,600.00 101-28-56141-50335 Meals 150.00 101-28-56141-50336 Lodging 1,000.00 101-28-56141-50338 County Fleet Program 300.00 101-28-56141-50351 Fuel 1,500.00 101-28-56141-50359 Other Repair & Maint Supplies 200.00 Supplies and Expense Totals $9,550.00 Grants, Contributions, Indemnities 101-28-56141-50731 Awards/Educational Programs 300.00 101-28-56141-50734 Cost Share/Animal Waste Prgm 4,500.00 Grants, Contributions, Indemnities Totals $4,800.00 Capital Outlay 101-28-56141-50811 Capital Equipment ($500-$5000) 4,073.00 Capital Outlay Totals $4,073.00 State Account 56141 - Land Conservation Districts Totals ($207,577.00) State Account 56142 - DATCP Cost Share Program Grants, Contributions, Indemnities 101-28-56142-50735 Cost Share 25,000.00 Grants, Contributions, Indemnities Totals $25,000.00 State Account 56142 - DATCP Cost Share Program Totals ($25,000.00) State Account 56150 - Aquatic Invasive Species Prgm Contractual Services 101-28-56150-50291 Other Contractual Services 16,506.00 Contractual Services Totals $16,506.00 Supplies and Expense 101-28-56150-50311 Postage 250.00 101-28-56150-50318 Office Supplies 200.00 Supplies and Expense Totals $450.00 State Account 56150 - Aquatic Invasive Species Prgm Totals ($16,956.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 38 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 28 - Land Conservation State Account 56906 - Shoreland Restoration Supplies and Expense 101-28-56906-50311 Postage 100.00 101-28-56906-50318 Office Supplies 200.00 101-28-56906-50320 Register of Deeds Filing Fees 150.00 Supplies and Expense Totals $450.00 Fixed Charges 101-28-56906-50591 Program Cost (Incentive Payment) 750.00 Fixed Charges Totals $750.00 Grants, Contributions, Indemnities 101-28-56906-50735- 002 Cost Share/Shoreline 2,500.00 101-28-56906-50735- 006 Cost Share/Rain Gardens 2,500.00 Grants, Contributions, Indemnities Totals $5,000.00 State Account 56906 - Shoreland Restoration Totals ($6,200.00) Department 28 - Land Conservation Totals ($300,931.00) Department 29 - Tourism State Account 56700 - Tourism Contractual Services 101-29-56700-50291 Other Contractual Services 17,000.00 Contractual Services Totals $17,000.00 Grants, Contributions, Indemnities 101-29-56700-50793 ITBEC 3,000.00 Grants, Contributions, Indemnities Totals $3,000.00 State Account 56700 - Tourism Totals ($20,000.00) Department 29 - Tourism Totals ($20,000.00) Department 30 - Corporation Counsel State Account 51320 - Corporation Counsel Personal Services 101-30-51320-50111 Salaries- Permanent Regular 161,851.00 101-30-51320-50151 Social Security 12,497.00 101-30-51320-50152 Retirement (Employer's Share) 11,653.00 101-30-51320-50154 Hospital and Health Insurance 19,706.00 101-30-51320-50155 Life Insurance 72.00 101-30-51320-50157 Section 125 Administration Fee 50.00 101-30-51320-50161 Employer Contrib to Deferred Comp 1,500.00 101-30-51320-50196 Witness Fees 100.00 Personal Services Totals $207,429.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 39 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 30 - Corporation Counsel State Account 51320 - Corporation Counsel Contractual Services 101-30-51320-50201 Transcript Fees 75.00 101-30-51320-50225 Telephone 700.00 101-30-51320-50227 Cell Phone 550.00 101-30-51320-50291 Other Contractual Services 2,000.00 Contractual Services Totals $3,325.00 Supplies and Expense 101-30-51320-50311 Postage 400.00 101-30-51320-50315 Copier Expenses 450.00 101-30-51320-50315- 002 Copy Paper 200.00 101-30-51320-50318 Office Supplies 400.00 101-30-51320-50323 Employee Engagement 100.00 101-30-51320-50328 Dues, Publications, Registrations 1,500.00 101-30-51320-50335 Meals 100.00 101-30-51320-50336 Lodging 500.00 101-30-51320-50337 Mileage 400.00 Supplies and Expense Totals $4,050.00 State Account 51320 - Corporation Counsel Totals ($214,804.00) Department 30 - Corporation Counsel Totals ($214,804.00) Department 31 - Justice Programs Public Charges for Services 101-31-46140-001 IDIP - Participant Fee* 2,400.00 101-31-46140-002 Client Monitoring* 15,000.00 101-31-46140-003 Drug Testing* 976.00 101-31-46140-004 RJ - Participant Fee* 2,500.00 Public Charges for Services Totals $20,876.00 State Account 51216 - Intoxicated Driver Intervention* Contractual Services 101-31-51216-50227 Cell Phone 275.00 101-31-51216-50291 Other Contractual Services 18,975.00 Contractual Services Totals $19,250.00 Supplies and Expense 101-31-51216-50391 Other Supplies & Expenses 750.00 Supplies and Expense Totals $750.00 State Account 51216 - Intoxicated Driver Intervention* Totals ($20,000.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 40 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 31 - Justice Programs State Account 52711 - Restorative Justice Personal Services 101-31-52711-50111 Salaries- Permanent Regular 36,592.00 101-31-52711-50151 Social Security 2,800.00 Personal Services Totals $39,392.00 Contractual Services 101-31-52711-50227 Cell Phone 540.00 Contractual Services Totals $540.00 Supplies and Expense 101-31-52711-50318 Office Supplies 50.00 Supplies and Expense Totals $50.00 State Account 52711 - Restorative Justice Totals ($39,982.00) Department 31 - Justice Programs Totals ($39,106.00) Department 32 - Recycling Commission Intergovernmental Revenues 101-32-43544 St Aid-Recycling 87,650.00 Intergovernmental Revenues Totals $87,650.00 State Account 53635 - Recycling Expenses Supplies and Expense 101-32-53635-50399 Miscellaneous Expenses 87,650.00 Supplies and Expense Totals $87,650.00 State Account 53635 - Recycling Expenses Totals ($87,650.00) Department 32 - Recycling Commission Totals $0.00 Department 33 - Economic Development State Account 56703 - Economic Development Personal Services 101-33-56703-50111 Salaries- Permanent Regular 55,653.00 101-33-56703-50151 Social Security 4,304.00 101-33-56703-50152 Retirement (Employer's Share) 4,007.00 101-33-56703-50154 Hospital and Health Insurance 362.00 101-33-56703-50155 Life Insurance 36.00 101-33-56703-50161 Employer Contrib to Deferred Comp 600.00 Personal Services Totals $64,962.00 Contractual Services 101-33-56703-50225 Telephone 350.00 101-33-56703-50227 Cell Phone 550.00 Contractual Services Totals $900.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 41 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 101 - General Fund Department 33 - Economic Development State Account 56703 - Economic Development Supplies and Expense 101-33-56703-50311 Postage 15.00 101-33-56703-50318 Office Supplies 100.00 101-33-56703-50323 Employee Engagement 50.00 101-33-56703-50328 Dues, Publications, Registrations 250.00 101-33-56703-50335 Meals 100.00 101-33-56703-50336 Lodging 400.00 101-33-56703-50337 Mileage 1,500.00 Supplies and Expense Totals $2,415.00 State Account 56703 - Economic Development Totals ($68,277.00) Department 33 - Economic Development Totals ($68,277.00) Fund 101 - General Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 42 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 102 - Workforce Development Fund Other Financing Sources 102-49300 Fund Balance Applied 84,710.00 Other Financing Sources Totals $84,710.00 Department 01 - County Board State Account 51110 - County Board Supplies and Expense 102-01-51110-50349 Other Operating Supplies 6,000.00 Supplies and Expense Totals $6,000.00 State Account 51110 - County Board Totals ($6,000.00) State Account 59210 - Trsfr to General Fund Supplies and Expense 102-01-59210-50399 Miscellaneous Expenses 78,710.00 Supplies and Expense Totals $78,710.00 State Account 59210 - Trsfr to General Fund Totals ($78,710.00) Department 01 - County Board Totals ($84,710.00) Fund 102 - Workforce Development Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 43 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 103 - Infrastructure Fund Other Financing Sources 103-49300 Fund Balance Applied 2,021,039.00 Other Financing Sources Totals $2,021,039.00 Department 01 - County Board State Account 58380 - Long-Term Leases Debt Service 103-01-58380-50691 Other Debt Service 7,730.00 Debt Service Totals $7,730.00 State Account 58380 - Long-Term Leases Totals ($7,730.00) State Account 58382 - Long-Term Software Agreements Debt Service 103-01-58382-50691 Other Debt Service 373,309.00 Debt Service Totals $373,309.00 State Account 58382 - Long-Term Software Agreements Totals ($373,309.00) State Account 59210 - Trsfr to General Fund Supplies and Expense 103-01-59210-50399 Miscellaneous Expenses 355,000.00 Supplies and Expense Totals $355,000.00 State Account 59210 - Trsfr to General Fund Totals ($355,000.00) State Account 59211 - Trsfr to Highway Fund Supplies and Expense 103-01-59211-50399 Miscellaneous Expenses 1,285,000.00 Supplies and Expense Totals $1,285,000.00 State Account 59211 - Trsfr to Highway Fund Totals ($1,285,000.00) Department 01 - County Board Totals ($2,021,039.00) Fund 103 - Infrastructure Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 44 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 104 - Community Development Fund Other Financing Sources 104-49300 Fund Balance Applied 68,257.00 Other Financing Sources Totals $68,257.00 Department 01 - County Board State Account 59210 - Trsfr to General Fund Supplies and Expense 104-01-59210-50399 Miscellaneous Expenses 68,257.00 Supplies and Expense Totals $68,257.00 State Account 59210 - Trsfr to General Fund Totals ($68,257.00) Department 01 - County Board Totals ($68,257.00) Fund 104 - Community Development Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 45 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 203 - County Sales Tax Fund Taxes 203-41221 County Sales Tax 1,650,000.00 Taxes Totals $1,650,000.00 Department 01 - County Board State Account 59210 - Trsfr to General Fund Supplies and Expense 203-01-59210-50399 Miscellaneous Expenses 1,650,000.00 Supplies and Expense Totals $1,650,000.00 State Account 59210 - Trsfr to General Fund Totals ($1,650,000.00) Department 01 - County Board Totals ($1,650,000.00) Fund 203 - County Sales Tax Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 46 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 205 - COPS Technology & Equipment Department 01 - County Board Intergovernmental Revenues 205-01-43215 Fed Grant - Other Public Safety 657,302.00 Intergovernmental Revenues Totals $657,302.00 Other Financing Sources 205-01-49300 Fund Balance Applied 4,227.00 Other Financing Sources Totals $4,227.00 State Account 51110 - County Board Capital Outlay 205-01-51110-50821 Capital Improvements 661,529.00 Capital Outlay Totals $661,529.00 State Account 51110 - County Board Totals ($661,529.00) Department 01 - County Board Totals $0.00 Fund 205 - COPS Technology & Equipment Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 47 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 209 - Opioid Settlement Department 01 - County Board Other Financing Sources 209-01-49300 Fund Balance Applied 50,000.00 Other Financing Sources Totals $50,000.00 State Account 54800 - Opioid Abatement Exp Contractual Services 209-01-54800-50291 Other Contractual Services 50,000.00 Contractual Services Totals $50,000.00 State Account 54800 - Opioid Abatement Exp Totals ($50,000.00) Department 01 - County Board Totals $0.00 Fund 209 - Opioid Settlement Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 48 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Other Financing Sources 211-49320 Fund Bal Applied-Drug Court 39,106.00 Other Financing Sources Totals $39,106.00 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 124,679.00 Taxes Totals $124,679.00 Personal Services 211-22-54500-200- 50111 Salaries- Permanent Regular 291,809.00 211-22-54500-200- 50151 Social Security 22,551.00 211-22-54500-200- 50152 Retirement (Employer's Share) 21,010.00 211-22-54500-200- 50154 Hospital and Health Insurance 108,720.00 211-22-54500-200- 50155 Life Insurance 180.00 211-22-54500-200- 50157 Section 125 Administration Fee 150.00 211-22-54500-200- 50161 Employer Contrib to Deferred Comp 2,970.00 Personal Services Totals $447,390.00 Intergovernmental Revenues 211-22-54500-200- 43560-101 Income Maintenance - State Share 50,000.00 211-22-54500-200- 43560-102 Income Maintenance - Fed Share 185,855.00 211-22-54500-200- 43560-108 Child Care Program 25,000.00 211-22-54500-200- 43560-115 Income Maintenance - Fully Funded 115,895.00 Intergovernmental Revenues Totals $376,750.00 Supplies and Expense 211-22-54500-200- 50318 Office Supplies 300.00 211-22-54500-200- 50328 Dues, Publications, Registrations 50.00 211-22-54500-200- 50335 Meals 50.00 211-22-54500-200- 50336 Lodging 100.00 211-22-54500-200- 50337 Mileage 50.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 49 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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- 50338 County Fleet Program 50.00 Supplies and Expense Totals $600.00 Intergovernmental Charges for Services 211-22-54500-200- 47360 Revenue from Local Govts-HHS 55,000.00 Intergovernmental Charges for Services Totals $55,000.00 Cost Reallocations 211-22-54500-200- 50992 AMSO Allocation 108,439.00 Cost Reallocations Totals $108,439.00 Program 200 - Economic Support Services Totals $0.00 Program 210 - Children's & Family Services Taxes 211-22-54500-210- 41110 General Property Taxes 912,686.00 Taxes Totals $912,686.00 Personal Services 211-22-54500-210- 50111 Salaries- Permanent Regular 589,570.00 211-22-54500-210- 50145 On Call Pay 18,443.00 211-22-54500-210- 50151 Social Security 46,767.00 211-22-54500-210- 50152 Retirement (Employer's Share) 42,447.00 211-22-54500-210- 50154 Hospital and Health Insurance 167,984.00 211-22-54500-210- 50155 Life Insurance 360.00 211-22-54500-210- 50157 Section 125 Administration Fee 150.00 211-22-54500-210- 50161 Employer Contrib to Deferred Comp 3,325.00 Personal Services Totals $869,046.00 Intergovernmental Revenues 211-22-54500-210- 43560 St Aid-HHS 1,000.00 211-22-54500-210- 43560-200 Basic County Allocation 390,000.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 50 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 210 - Children's & Family Services Intergovernmental Revenues 211-22-54500-210- 43560-201 Community Intervention Grant 6,713.00 211-22-54500-210- 43560-202 Kinship Care 75,000.00 211-22-54500-210- 43560-203 CST Program 60,000.00 211-22-54500-210- 43560-204 Youth Aids Allocation 200,000.00 211-22-54500-210- 43560-205 Safe & Stable Families 33,310.00 211-22-54500-210- 43560-210 Child Care Certifications 5,000.00 211-22-54500-210- 43560-220 St Aid. Subsidized Guardianship 30,000.00 211-22-54500-210- 43560-240 St.Aid-TSSF 750.00 Intergovernmental Revenues Totals $801,773.00 Supplies and Expense 211-22-54500-210- 50328 Dues, Publications, Registrations 1,500.00 211-22-54500-210- 50335 Meals 500.00 211-22-54500-210- 50336 Lodging 1,500.00 211-22-54500-210- 50337 Mileage 500.00 211-22-54500-210- 50338 County Fleet Program 5,500.00 211-22-54500-210- 50357 Maintenance Agreement 1,797.00 211-22-54500-210- 50391 Other Supplies & Expenses 500.00 Supplies and Expense Totals $11,797.00 Public Charges for Services 211-22-54500-210- 46610-232 Case Management 15,000.00 211-22-54500-210- 46610-235 Substitute Care Refunds 55,000.00 Public Charges for Services Totals $70,000.00 Cost Reallocations 211-22-54500-210- 50992 AMSO Allocation 216,879.00 Cost Reallocations Totals $216,879.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 51 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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 6,713.00 Contractual Services Totals $6,713.00 Specific Program 201 - Community Intervention Services Totals ($6,713.00) Specific Program 202 - Kinship Care Contractual Services 211-22-54500-210-202- 50296 Other Contractual Svc - Projects 75,000.00 Contractual Services Totals $75,000.00 Specific Program 202 - Kinship Care Totals ($75,000.00) Specific Program 203 - Coordinated Services Team Contractual Services 211-22-54500-210-203- 50296 Other Contractual Svc - Projects 1,200.00 Contractual Services Totals $1,200.00 Specific Program 203 - Coordinated Services Team Totals ($1,200.00) Specific Program 204 - Crisis / Respite Child Care Contractual Services 211-22-54500-210-204- 50296 Other Contractual Svc - Projects 500.00 Contractual Services Totals $500.00 Specific Program 204 - Crisis / Respite Child Care Totals ($500.00) Specific Program 205 - Safe & Stable Families Contractual Services 211-22-54500-210-205- 50296 Other Contractual Svc - Projects 33,310.00 Contractual Services Totals $33,310.00 Specific Program 205 - Safe & Stable Families Totals ($33,310.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 52 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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 5,000.00 Contractual Services Totals $5,000.00 Specific Program 206 - Childcare Certification Totals ($5,000.00) Specific Program 240 - Targeted Safety Support Contractual Services 211-22-54500-210-240- 50296-241 TSSF Safety Resources 2,500.00 211-22-54500-210-240- 50296-242 TSSF Safety Support 2,500.00 Contractual Services Totals $5,000.00 Specific Program 240 - Targeted Safety Support Totals ($5,000.00) Specific Program 250 - Foster Homes Contractual Services 211-22-54500-210-250- 50296 Other Contractual Svc - Projects 101,514.00 211-22-54500-210-250- 50296-010 Treatment Foster Home Admin 100,000.00 211-22-54500-210-250- 50296-011 Clothing Allowance 500.00 211-22-54500-210-250- 50296-020 Subsidized Guardianship 30,000.00 Contractual Services Totals $232,014.00 Specific Program 250 - Foster Homes Totals ($232,014.00) Specific Program 251 - Group Homes Contractual Services 211-22-54500-210-251- 50296 Other Contractual Svc - Projects 75,000.00 Contractual Services Totals $75,000.00 Specific Program 251 - Group Homes Totals ($75,000.00) Specific Program 252 - Residential Care Centers Contractual Services 211-22-54500-210-252- 50296 Other Contractual Svc - Projects 240,000.00 Contractual Services Totals $240,000.00 Specific Program 252 - Residential Care Centers Totals ($240,000.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 53 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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 254 - Secure Detention Contractual Services 211-22-54500-210-254- 50296 Other Contractual Svc - Projects 5,000.00 Contractual Services Totals $5,000.00 Specific Program 254 - Secure Detention Totals ($5,000.00) Specific Program 256 - Behavioral Assessments Contractual Services 211-22-54500-210-256- 50296 Other Contractual Svc - Projects 5,000.00 Contractual Services Totals $5,000.00 Specific Program 256 - Behavioral Assessments Totals ($5,000.00) Specific Program 257 - Juvenile Corrections Contractual Services 211-22-54500-210-257- 50296 Other Contractual Svc - Projects 2,500.00 Contractual Services Totals $2,500.00 Specific Program 257 - Juvenile Corrections Totals ($2,500.00) Specific Program 266 - Background Checks Contractual Services 211-22-54500-210-266- 50296 Other Contractual Svc - Projects 500.00 Contractual Services Totals $500.00 Specific Program 266 - Background Checks Totals ($500.00) Program 210 - Children's & Family Services Totals $0.00 Program 230 - Behavioral Health Services Taxes 211-22-54500-230- 41110 General Property Taxes 271,876.00 Taxes Totals $271,876.00 Personal Services 211-22-54500-230- 50111 Salaries- Permanent Regular 683,433.00 211-22-54500-230- 50141 Per Diem 900.00 211-22-54500-230- 50151 Social Security 52,624.00 211-22-54500-230- 50152 Retirement (Employer's Share) 49,207.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 54 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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- 50154 Hospital and Health Insurance 189,492.00 211-22-54500-230- 50155 Life Insurance 389.00 211-22-54500-230- 50157 Section 125 Administration Fee 240.00 211-22-54500-230- 50161 Employer Contrib to Deferred Comp 3,670.00 Personal Services Totals $979,955.00 Intergovernmental Revenues 211-22-54500-230- 43560-300 Basic County Allocation 580,000.00 211-22-54500-230- 43560-301 APS Allocation 16,710.00 211-22-54500-230- 43560-307 Mental Health Block Grant 7,248.00 211-22-54500-230- 43560-308 AODA Block Grant 28,760.00 211-22-54500-230- 43560-312 TAD Grant 115,231.00 211-22-54500-230- 43560-315 CLTS - Third Party Admin 130,000.00 211-22-54500-230- 43560-317 Birth to Three 45,756.00 211-22-54500-230- 43560-320 Children's COP 19,174.00 211-22-54500-230- 43560-321 MH Community Aid 84,760.00 211-22-54500-230- 43560-334 Meth Treatment 20,000.00 211-22-54500-230- 43560-338 Elder Abuse 10,681.00 Intergovernmental Revenues Totals $1,058,320.00 Contractual Services 211-22-54500-230- 50291 Other Contractual Services 10,000.00 Contractual Services Totals $10,000.00 Supplies and Expense 211-22-54500-230- 50328 Dues, Publications, Registrations 4,000.00 211-22-54500-230- 50335 Meals 150.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 55 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Supplies and Expense 211-22-54500-230- 50336 Lodging 1,500.00 211-22-54500-230- 50337 Mileage 500.00 211-22-54500-230- 50338 County Fleet Program 2,000.00 Supplies and Expense Totals $8,150.00 Fines, Forfeits and Penalties 211-22-54500-230- 46610-352 IDP Surcharge Revenue 16,000.00 Fines, Forfeits and Penalties Totals $16,000.00 Public Charges for Services 211-22-54500-230- 46610-332 Case Management 25,000.00 211-22-54500-230- 46610-333002 WIMCR Advance 50,000.00 211-22-54500-230- 46610-335 Crisis Intervention 35,000.00 211-22-54500-230- 46610-337 Birth to Three 30,000.00 211-22-54500-230- 46610-338 Service Facilitation 465,310.00 211-22-54500-230- 46610-340 Client Fees 2,500.00 211-22-54500-230- 46610-343 MH Residential 12,470.00 211-22-54500-230- 46610-347 Psychiatry Services 15,000.00 211-22-54500-230- 46610-349 Inpatient IMDs 50,000.00 211-22-54500-230- 46610-350 Community Support Program 75,000.00 Public Charges for Services Totals $760,280.00 Cost Reallocations 211-22-54500-230- 50992 AMSO Allocation 227,723.00 Cost Reallocations Totals $227,723.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 56 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 301 - APS Client Support Contractual Services 211-22-54500-230-301- 50296 Other Contractual Svc - Projects 750.00 Contractual Services Totals $750.00 Specific Program 301 - APS Client Support Totals ($750.00) Specific Program 312 - TAD Grant Expenses Contractual Services 211-22-54500-230-312- 50296 Other Contractual Svc - Projects 86,500.00 Contractual Services Totals $86,500.00 Specific Program 312 - TAD Grant Expenses Totals ($86,500.00) Specific Program 317 - Birth to Three Contractual Services 211-22-54500-230-317- 50296 Other Contractual Svc - Projects 40,000.00 Contractual Services Totals $40,000.00 Specific Program 317 - Birth to Three Totals ($40,000.00) Specific Program 320 - Children's COP Contractual Services 211-22-54500-230-320- 50296 Other Contractual Svc - Projects 19,174.00 Contractual Services Totals $19,174.00 Specific Program 320 - Children's COP Totals ($19,174.00) Specific Program 321 - Community Mental Health Contractual Services 211-22-54500-230-321- 50296 Other Contractual Svc - Projects 20,000.00 Contractual Services Totals $20,000.00 Specific Program 321 - Community Mental Health Totals ($20,000.00) Specific Program 335 - Crisis on Call Intervention Contractual Services 211-22-54500-230-335- 50296 Other Contractual Svc - Projects 110,050.00 Contractual Services Totals $110,050.00 Specific Program 335 - Crisis on Call Intervention Totals ($110,050.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 57 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 338 - Elder Abuse Contractual Services 211-22-54500-230-338- 50296 Other Contractual Svc - Projects 500.00 Contractual Services Totals $500.00 Specific Program 338 - Elder Abuse Totals ($500.00) Specific Program 340 - CCS-Comprehensive Community Serv Contractual Services 211-22-54500-230-340- 50296 Other Contractual Svc - Projects 36,364.00 Contractual Services Totals $36,364.00 Specific Program 340 - CCS-Comprehensive Community Serv Totals ($36,364.00) Specific Program 344 - Inpatient Services Contractual Services 211-22-54500-230-344- 50296-017 Inpatient Svcs - ED 10,000.00 211-22-54500-230-344- 50296-018 Inpatient Svcs - IMD 100,000.00 Contractual Services Totals $110,000.00 Specific Program 344 - Inpatient Services Totals ($110,000.00) Specific Program 345 - Counseling Service-Mental Health Contractual Services 211-22-54500-230-345- 50296 Other Contractual Svc - Projects 500.00 Contractual Services Totals $500.00 Specific Program 345 - Counseling Service- Mental Health Totals ($500.00) Specific Program 346 - Counseling Service-AODA Contractual Services 211-22-54500-230-346- 50296 Other Contractual Svc - Projects 500.00 Contractual Services Totals $500.00 Specific Program 346 - Counseling Service-AODA Totals ($500.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 58 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 230 - Behavioral Health Services Specific Program 347 - Psychiatry Service Contractual Services 211-22-54500-230-347- 50296 Other Contractual Svc - Projects 75,000.00 Contractual Services Totals $75,000.00 Specific Program 347 - Psychiatry Service Totals ($75,000.00) Specific Program 362 - Other Support Services Contractual Services 211-22-54500-230-362- 50296-013 Other Support Services-MH 10,000.00 211-22-54500-230-362- 50296-014 Other Support Services-AODA 10,000.00 Contractual Services Totals $20,000.00 Specific Program 362 - Other Support Services Totals ($20,000.00) Specific Program 363 - Community Support Services Contractual Services 211-22-54500-230-363- 50296 Other Contractual Svc - Projects 100,000.00 Contractual Services Totals $100,000.00 Specific Program 363 - Community Support Services Totals ($100,000.00) Specific Program 367 - Residential Services Contractual Services 211-22-54500-230-367- 50296-015 Residential Services-MH 60,000.00 211-22-54500-230-367- 50296-016 Residential Services-AODA 2,500.00 Contractual Services Totals $62,500.00 Specific Program 367 - Residential Services Totals ($62,500.00) Specific Program 368 - Children's Waivers Contractual Services 211-22-54500-230-368- 50296 Other Contractual Svc - Projects 15,000.00 Contractual Services Totals $15,000.00 Specific Program 368 - Children's Waivers Totals ($15,000.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 59 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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 183,810.00 Contractual Services Totals $183,810.00 Specific Program 369 - Family Care Contribution Totals ($183,810.00) Program 230 - Behavioral Health Services Totals $0.00 Program 250 - Public Health Services Taxes 211-22-54500-250- 41110 General Property Taxes 117,710.00 Taxes Totals $117,710.00 Personal Services 211-22-54500-250- 50111 Salaries- Permanent Regular 129,216.00 211-22-54500-250- 50151 Social Security 9,977.00 211-22-54500-250- 50152 Retirement (Employer's Share) 9,304.00 211-22-54500-250- 50154 Hospital and Health Insurance 49,432.00 211-22-54500-250- 50155 Life Insurance 72.00 211-22-54500-250- 50157 Section 125 Administration Fee 50.00 211-22-54500-250- 50161 Employer Contrib to Deferred Comp 1,200.00 Personal Services Totals $199,251.00 Intergovernmental Revenues 211-22-54500-250- 43560-402 Cons - IMM 5,924.00 211-22-54500-250- 43560-404 Cons - Child Lead 2,457.00 211-22-54500-250- 43560-405 Cons - PHHS 6,000.00 211-22-54500-250- 43560-406 Cons - MCH 9,070.00 211-22-54500-250- 43560-410 Preparedness Grant 28,472.00 211-22-54500-250- 43560-411 Tobacco Coalition 1,000.00 211-22-54500-250- 43560-416 Comm Disease 3,200.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 60 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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- 43560-428 St.Aid-PH Infrastructure 60,000.00 Intergovernmental Revenues Totals $116,123.00 Supplies and Expense 211-22-54500-250- 50328 Dues, Publications, Registrations 1,500.00 211-22-54500-250- 50335 Meals 50.00 211-22-54500-250- 50336 Lodging 250.00 211-22-54500-250- 50337 Mileage 150.00 211-22-54500-250- 50338 County Fleet Program 200.00 211-22-54500-250- 50391 Other Supplies & Expenses 600.00 Supplies and Expense Totals $2,750.00 Public Charges for Services 211-22-54500-250- 46510-424 Animal Control 200.00 211-22-54500-250- 46610-430 Miscellaneous Program Refunds 1,500.00 Public Charges for Services Totals $1,700.00 Cost Reallocations 211-22-54500-250- 50992 AMSO Allocation 32,532.00 Cost Reallocations Totals $32,532.00 Specific Program 470 - Client Education Contractual Services 211-22-54500-250-470- 50296 Other Contractual Svc - Projects 500.00 Contractual Services Totals $500.00 Specific Program 470 - Client Education Totals ($500.00) Specific Program 472 - Routine Nursing Supplies Contractual Services 211-22-54500-250-472- 50296 Other Contractual Svc - Projects 250.00 Contractual Services Totals $250.00 Specific Program 472 - Routine Nursing Supplies Totals ($250.00) Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 61 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 250 - Public Health Services Specific Program 475 - Rabies Control Contractual Services 211-22-54500-250-475- 50296 Other Contractual Svc - Projects 250.00 Contractual Services Totals $250.00 Specific Program 475 - Rabies Control Totals ($250.00) Program 250 - Public Health Services Totals $0.00 Program 260 - Admin, Support & Overhead Personal Services 211-22-54500-260- 50111 Salaries- Permanent Regular 271,796.00 211-22-54500-260- 50141 Per Diem 8,250.00 211-22-54500-260- 50151 Social Security 21,640.00 211-22-54500-260- 50152 Retirement (Employer's Share) 19,570.00 211-22-54500-260- 50154 Hospital and Health Insurance 56,376.00 211-22-54500-260- 50155 Life Insurance 144.00 211-22-54500-260- 50157 Section 125 Administration Fee 200.00 211-22-54500-260- 50161 Employer Contrib to Deferred Comp 2,820.00 Personal Services Totals $380,796.00 Contractual Services 211-22-54500-260- 50213 Accounting and Auditing 15,450.00 211-22-54500-260- 50225 Telephone 5,500.00 211-22-54500-260- 50227 Cell Phone 13,000.00 211-22-54500-260- 50291 Other Contractual Services 4,000.00 Contractual Services Totals $37,950.00 Supplies and Expense 211-22-54500-260- 50311 Postage 3,500.00 211-22-54500-260- 50313-002 Printer Maint Contract 1,000.00 211-22-54500-260- 50315 Copier Expenses 4,500.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 62 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget 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- 50315-002 Copy Paper 1,000.00 211-22-54500-260- 50318 Office Supplies 3,500.00 211-22-54500-260- 50323 Employee Engagement 1,600.00 211-22-54500-260- 50327 Public Notices/Advertising 400.00 211-22-54500-260- 50328 Dues, Publications, Registrations 1,500.00 211-22-54500-260- 50335 Meals 200.00 211-22-54500-260- 50336 Lodging 250.00 211-22-54500-260- 50337 Mileage 1,500.00 211-22-54500-260- 50338 County Fleet Program 150.00 211-22-54500-260- 50357 Maintenance Agreement 35,597.00 Supplies and Expense Totals $54,697.00 Public Charges for Services 211-22-54500-260- 46610-530 Miscellaneous Program Refunds 20.00 Public Charges for Services Totals $20.00 Fixed Charges 211-22-54500-260- 50518 Workers Comp Insurance 40,000.00 211-22-54500-260- 50539 Other Rents and Leases 67,000.00 Fixed Charges Totals $107,000.00 Intergovernmental Charges for Services 211-22-54500-260- 47360 Revenue from Local Govts-HHS 2,000.00 Intergovernmental Charges for Services Totals $2,000.00 Other Financing Sources 211-22-54500-260- 49211 Transfer in fr Workforce Development Fund 5,600.00 Other Financing Sources Totals $5,600.00 Capital Outlay 211-22-54500-260- 50811 Capital Equipment ($500-$5000) 12,000.00 Capital Outlay Totals $12,000.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 63 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 211 - Health and Human Services Department 22 - Health & Human Services State Account 54500 - Health & Human Services Program 260 - Admin, Support & Overhead Cost Reallocations 211-22-54500-260- 50992 AMSO Allocation (585,573.00) Cost Reallocations Totals ($585,573.00) Specific Program 576 - Records Destruction Contractual Services 211-22-54500-260-576- 50296 Other Contractual Svc - Projects 750.00 Contractual Services Totals $750.00 Specific Program 576 - Records Destruction Totals ($750.00) Program 260 - Admin, Support & Overhead Totals $0.00 State Account 54500 - Health & Human Services Totals $0.00 State Account 59210 - Trsfr to General Fund Supplies and Expense 211-22-59210-50399 Miscellaneous Expenses 39,106.00 Supplies and Expense Totals $39,106.00 State Account 59210 - Trsfr to General Fund Totals ($39,106.00) Department 22 - Health & Human Services Totals ($39,106.00) Fund 211 - Health and Human Services Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:51 AM Page 64 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 221 - Aging/Disability Resource Center Intergovernmental Revenues 221-43790 St Aid-ADRC Reimbursement 416,268.00 Intergovernmental Revenues Totals $416,268.00 Department 34 - Aging/Disability Resource Center State Account 54610 - ADRC Personal Services 221-34-54610-50111 Salaries- Permanent Regular 239,551.00 221-34-54610-50141 Per Diem 2,250.00 221-34-54610-50151 Social Security 18,601.00 221-34-54610-50152 Retirement (Employer's Share) 17,248.00 221-34-54610-50154 Hospital and Health Insurance 36,332.00 221-34-54610-50155 Life Insurance 153.00 221-34-54610-50157 Section 125 Administration Fee 50.00 221-34-54610-50161 Employer Contrib to Deferred Comp 1,350.00 Personal Services Totals $315,535.00 Contractual Services 221-34-54610-50213 Accounting and Auditing 500.00 221-34-54610-50225 Telephone 750.00 221-34-54610-50248 Repair & Maintenance Svc 50.00 221-34-54610-50291 Other Contractual Services 300.00 Contractual Services Totals $1,600.00 Supplies and Expense 221-34-54610-50311 Postage 900.00 221-34-54610-50314 Sm Items of Equipment-Office 200.00 221-34-54610-50315 Copier Expenses 1,500.00 221-34-54610-50315- 002 Copy Paper 600.00 221-34-54610-50317 Promotions/Events 200.00 221-34-54610-50318 Office Supplies 1,500.00 221-34-54610-50323 Employee Engagement 225.00 221-34-54610-50327 Public Notices/Advertising 700.00 221-34-54610-50328 Dues, Publications, Registrations 750.00 221-34-54610-50335 Meals 100.00 221-34-54610-50336 Lodging 500.00 221-34-54610-50337 Mileage 1,000.00 221-34-54610-50338 County Fleet Program 350.00 221-34-54610-50349 Other Operating Supplies 75.00 221-34-54610-50351 Fuel 100.00 221-34-54610-50399 Miscellaneous Expenses 50.00 Supplies and Expense Totals $8,750.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 65 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 221 - Aging/Disability Resource Center Department 34 - Aging/Disability Resource Center State Account 54610 - ADRC Fixed Charges 221-34-54610-50518 Workers Comp Insurance 900.00 Fixed Charges Totals $900.00 Capital Outlay 221-34-54610-50811 Capital Equipment ($500-$5000) 3,700.00 Capital Outlay Totals $3,700.00 State Account 54610 - ADRC Totals ($330,485.00) State Account 54612 - Dementia Care Personal Services 221-34-54612-50111 Salaries- Permanent Regular 52,130.00 221-34-54612-50151 Social Security 3,988.00 221-34-54612-50152 Retirement (Employer's Share) 3,753.00 221-34-54612-50154 Hospital and Health Insurance 24,276.00 221-34-54612-50155 Life Insurance 36.00 Personal Services Totals $84,183.00 Contractual Services 221-34-54612-50227 Cell Phone 500.00 Contractual Services Totals $500.00 Supplies and Expense 221-34-54612-50317 Promotions/Events 100.00 221-34-54612-50318 Office Supplies 50.00 221-34-54612-50323 Employee Engagement 50.00 221-34-54612-50328 Dues, Publications, Registrations 100.00 221-34-54612-50337 Mileage 100.00 221-34-54612-50351 Fuel 700.00 Supplies and Expense Totals $1,100.00 State Account 54612 - Dementia Care Totals ($85,783.00) Department 34 - Aging/Disability Resource Center Totals ($416,268.00) Fund 221 - Aging/Disability Resource Center Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 66 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 231 - Aging Program Taxes 231-41110 General Property Taxes 150,000.00 Taxes Totals $150,000.00 Intergovernmental Revenues 231-43563 St Aid-Aging 218,138.00 231-43563-010 St Aid-DOT Grant 79,889.00 231-43563-013 St Aid-AFCSP Grant 5,000.00 Intergovernmental Revenues Totals $303,027.00 Public Charges for Services 231-46601 Income from Nutrition 117,000.00 231-46603 Transportation Donations 18,000.00 231-46603-001 Social Transport Donations 1,383.00 Public Charges for Services Totals $136,383.00 Other Financing Sources 231-49323 Fund Balance Applied- Elderly/Handicapped Trust 24,312.00 Other Financing Sources Totals $24,312.00 Department 23 - Aging State Account 54600 - Aging Personal Services 231-23-54600-50111 Salaries- Permanent Regular 179,988.00 231-23-54600-50141 Per Diem 2,250.00 231-23-54600-50151 Social Security 13,125.00 231-23-54600-50152 Retirement (Employer's Share) 6,542.00 231-23-54600-50154 Hospital and Health Insurance 30,560.00 231-23-54600-50155 Life Insurance 45.00 231-23-54600-50161 Employer Contrib to Deferred Comp 150.00 Personal Services Totals $232,660.00 Contractual Services 231-23-54600-50225 Telephone 2,500.00 231-23-54600-50248 Repair & Maintenance Svc 5,000.00 231-23-54600-50253- 002 Nutrition Prgm-Raw Food Costs 130,500.00 231-23-54600-50253- 003 Nutrition Prgm-Non Food Items 10,000.00 231-23-54600-50253- 004 Nutrition Prgm-HD Meal Mileage 62,000.00 231-23-54600-50253- 005 Nutrition Prgm-Misc Expense 50,000.00 231-23-54600-50253- 006 Nutrition Prgm-Meal Site Rent 15,000.00 231-23-54600-50254- 004 Aging Prgm-Alzheimers Support 5,000.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 67 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 231 - Aging Program Department 23 - Aging State Account 54600 - Aging Contractual Services 231-23-54600-50291 Other Contractual Services 4,500.00 Contractual Services Totals $284,500.00 Supplies and Expense 231-23-54600-50311 Postage 50.00 231-23-54600-50314 Sm Items of Equipment-Office 50.00 231-23-54600-50318 Office Supplies 1,000.00 231-23-54600-50323 Employee Engagement 100.00 231-23-54600-50327 Public Notices/Advertising 1,500.00 231-23-54600-50328 Dues, Publications, Registrations 200.00 231-23-54600-50331- 001 Volunteer Drvr Prgm-Other Exp 48,000.00 231-23-54600-50331- 002 Volunteer Drvr Prgm-Recognition 300.00 231-23-54600-50331- 004 Volunteer Drvr Prgm-Mileage 18,000.00 231-23-54600-50335 Meals 150.00 231-23-54600-50336 Lodging 700.00 231-23-54600-50337 Mileage 1,500.00 231-23-54600-50338 County Fleet Program 700.00 Supplies and Expense Totals $72,250.00 Grants, Contributions, Indemnities 231-23-54600-50733 Grant Award Expense 24,312.00 Grants, Contributions, Indemnities Totals $24,312.00 State Account 54600 - Aging Totals ($613,722.00) Department 23 - Aging Totals ($613,722.00) Fund 231 - Aging Program Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 68 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 241 - Snowmobile Trails and Areas Intergovernmental Revenues 241-43573 St Aid-Snowmobile Trails 165,685.00 Intergovernmental Revenues Totals $165,685.00 Department 26 - Parks State Account 55220 - Snowmobile Trails Contractual Services 241-26-55220-50291 Other Contractual Services 165,685.00 Contractual Services Totals $165,685.00 State Account 55220 - Snowmobile Trails Totals ($165,685.00) Department 26 - Parks Totals ($165,685.00) Fund 241 - Snowmobile Trails and Areas Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 69 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 242 - ATV-County Parks Intergovernmental Revenues 242-43574 St Aid-County Parks/ATV 176,105.00 Intergovernmental Revenues Totals $176,105.00 Department 26 - Parks State Account 55221 - ATV/UTV Trails Supplies and Expense 242-26-55221-50399 Miscellaneous Expenses 176,105.00 Supplies and Expense Totals $176,105.00 State Account 55221 - ATV/UTV Trails Totals ($176,105.00) Department 26 - Parks Totals ($176,105.00) Fund 242 - ATV-County Parks Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 70 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 243 - County Forest-State Aided Intergovernmental Revenues 243-43581 St Aid-Forestry 55,749.00 243-43595 St Aid-Co Forestry Admin 42,303.00 Intergovernmental Revenues Totals $98,052.00 Miscellaneous Revenues 243-48520 Grant Funding-Miscellaneous Source 500,000.00 Miscellaneous Revenues Totals $500,000.00 Other Financing Sources 243-49300 Fund Balance Applied 19,794.00 Other Financing Sources Totals $19,794.00 Department 20 - Forestry State Account 56111 - County Forest--State Aided Personal Services 243-20-56111-50111 Salaries- Permanent Regular 30,234.00 243-20-56111-50151 Social Security 2,336.00 243-20-56111-50152 Retirement (Employer's Share) 2,177.00 243-20-56111-50154 Hospital and Health Insurance 12,156.00 243-20-56111-50155 Life Insurance 18.00 243-20-56111-50157 Section 125 Administration Fee 25.00 243-20-56111-50161 Employer Contrib to Deferred Comp 300.00 Personal Services Totals $47,246.00 Contractual Services 243-20-56111-50248 Repair & Maintenance Svc 5,000.00 243-20-56111-50291- 004 Site Prep and Seeding 10,000.00 243-20-56111-50291- 005 Tree Planting 10,000.00 243-20-56111-50291- 006 Release Work 5,000.00 Contractual Services Totals $30,000.00 Supplies and Expense 243-20-56111-50311 Postage 150.00 243-20-56111-50315 Copier Expenses 150.00 243-20-56111-50318 Office Supplies 5,600.00 243-20-56111-50328 Dues, Publications, Registrations 5,800.00 243-20-56111-50351 Fuel 6,000.00 243-20-56111-50357 Maintenance Agreement 1,100.00 243-20-56111-50359 Other Repair & Maint Supplies 8,000.00 243-20-56111-50363 Sign Parts and Supplies 500.00 243-20-56111-50372 Sand and Gravel 5,000.00 Supplies and Expense Totals $32,300.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 71 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 243 - County Forest-State Aided Department 20 - Forestry State Account 56111 - County Forest--State Aided Capital Outlay 243-20-56111-50801 Small Items of Equip ($100-$500) 300.00 243-20-56111-50813 Capital Equipment ($5,000-$10,000) 8,000.00 243-20-56111-50821 Capital Improvements 500,000.00 Capital Outlay Totals $508,300.00 State Account 56111 - County Forest--State Aided Totals ($617,846.00) Department 20 - Forestry Totals ($617,846.00) Fund 243 - County Forest-State Aided Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 72 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 252 - Family Mediation Fund Fines, Forfeits and Penalties 252-45132 Family Mediation Fees 1,800.00 Fines, Forfeits and Penalties Totals $1,800.00 Public Charges for Services 252-46112 Mediation Fees From Marriage Lic 1,200.00 Public Charges for Services Totals $1,200.00 Department 02 - Courts State Account 51211 - Family Mediation Expense Supplies and Expense 252-02-51211-50399 Miscellaneous Expenses 3,000.00 Supplies and Expense Totals $3,000.00 State Account 51211 - Family Mediation Expense Totals ($3,000.00) Department 02 - Courts Totals ($3,000.00) Fund 252 - Family Mediation Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 73 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 301 - Debt Service Fund Taxes 301-41110-003 General Property Taxes-Debt Service 1,799,100.00 Taxes Totals $1,799,100.00 Other Financing Sources 301-49300 Fund Balance Applied 185,554.00 Other Financing Sources Totals $185,554.00 Department 01 - County Board State Account 58306 - Bond Issue 2021A-Public Safety Debt Service 301-01-58306-50621 Interest 539,100.00 301-01-58306-50622 Principal 1,260,000.00 Debt Service Totals $1,799,100.00 State Account 58306 - Bond Issue 2021A-Public Safety Totals ($1,799,100.00) State Account 58380 - Long-Term Leases Debt Service 301-01-58380-50621 Interest 5,629.00 301-01-58380-50691 Other Debt Service 20,661.00 Debt Service Totals $26,290.00 State Account 58380 - Long-Term Leases Totals ($26,290.00) State Account 58382 - Long-Term Software Agreements Debt Service 301-01-58382-50621 Interest 3,685.00 301-01-58382-50691 Other Debt Service 155,579.00 Debt Service Totals $159,264.00 State Account 58382 - Long-Term Software Agreements Totals ($159,264.00) Department 01 - County Board Totals ($1,984,654.00) Fund 301 - Debt Service Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 74 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 401 - Capital Improvement Fund Other Financing Sources 401-49210 Transfer in fr General Fund 100,000.00 401-49300 Fund Balance Applied 25,000.00 Other Financing Sources Totals $125,000.00 Department 01 - County Board State Account 51210 - Courts Contractual Services 401-01-51210-50291 Other Contractual Services 125,000.00 Contractual Services Totals $125,000.00 State Account 51210 - Courts Totals ($125,000.00) Department 01 - County Board Totals ($125,000.00) Fund 401 - Capital Improvement Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 75 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 402 - Capital Equipment Fund Department 01 - County Board Other Financing Sources 402-01-49300 Fund Balance Applied 529,000.00 Other Financing Sources Totals $529,000.00 State Account 59210 - Trsfr to General Fund Supplies and Expense 402-01-59210-50399 Miscellaneous Expenses 529,000.00 Supplies and Expense Totals $529,000.00 State Account 59210 - Trsfr to General Fund Totals ($529,000.00) Department 01 - County Board Totals $0.00 Fund 402 - Capital Equipment Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 76 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Taxes 701-41110 General Property Taxes 1,550,000.00 701-41110-002 General Property Taxes-Bridge Aids 175,000.00 Taxes Totals $1,725,000.00 Intergovernmental Revenues 701-43530 St Aid-CTHS Maintenance 870,108.00 701-43531-005 St Aid-CHRIP Hwy Proj Reimb 103,011.00 701-43538 St Aid-STHS Performance Based Mngmt 17,578.00 Intergovernmental Revenues Totals $990,697.00 Licenses and Permits 701-44204 Driveway/Utility Permit Revenue 2,500.00 Licenses and Permits Totals $2,500.00 Intergovernmental Charges for Services 701-47230 Revenue From State 633,662.00 701-47239-601 Hwy State-Patrol Sup Labor 65,000.00 701-47239-602 Hwy State-Patrol Truck 10,000.00 701-47239-603 Hwy State-Cellular Chgs 600.00 701-47239-604 Hwy State-Records & Reports 35,800.00 701-47239-605 Hwy State-Storage Re-Im 66,763.00 701-47239-606 Hwy State-Radio/Salt/GPL 10,175.00 701-47330 Revenue From Sundry Accounts 1,800,000.00 701-47331 Charges For Svc-Co Highways 1,127,109.00 Intergovernmental Charges for Services Totals $3,749,109.00 Miscellaneous Revenues 701-48315 Sale of Highway Property 5,000.00 701-48658 Revenue From Records & Reports 65,400.00 701-48659 Highway Miscellaneous Revenue 3,000.00 Miscellaneous Revenues Totals $73,400.00 Other Financing Sources 701-49212 Transfer in fr Infrastructure Fund 1,285,000.00 701-49318 Fund Bal Applied-Highway 263,151.00 701-49318-001 Fund Bal Applied-Machinery Fund 1,050,000.00 701-49318-002 Fund Bal Applied-Bridge Aids (25,000.00) Other Financing Sources Totals $2,573,151.00 Department 18 - Highway State Account 53000 - Highway Payroll (Temp Account) Personal Services 701-18-53000-50111 Salaries- Permanent Regular 9,981.00 701-18-53000-50151 Social Security 772.00 701-18-53000-50152 Retirement (Employer's Share) 719.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 77 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53000 - Highway Payroll (Temp Account) Personal Services 701-18-53000-50154 Hospital and Health Insurance 232.00 701-18-53000-50155 Life Insurance 7.00 701-18-53000-50161 Employer Contrib to Deferred Comp 120.00 Personal Services Totals $11,831.00 State Account 53000 - Highway Payroll (Temp Account) Totals ($11,831.00) State Account 53100 - Salaries-Comp Time Personal Services 701-18-53100-50111 Salaries- Permanent Regular 11,632.00 701-18-53100-50151 Social Security 898.00 701-18-53100-50152 Retirement (Employer's Share) 838.00 701-18-53100-50154 Hospital and Health Insurance 2,826.00 701-18-53100-50155 Life Insurance 4.00 701-18-53100-50157 Section 125 Administration Fee 6.00 701-18-53100-50161 Employer Contrib to Deferred Comp 101.00 Personal Services Totals $16,305.00 State Account 53100 - Salaries-Comp Time Totals ($16,305.00) State Account 53110 - Highway Administration Personal Services 701-18-53110-50111 Salaries- Permanent Regular 132,226.00 701-18-53110-50141 Per Diem 1,200.00 701-18-53110-50151 Social Security 10,281.00 701-18-53110-50152 Retirement (Employer's Share) 9,522.00 701-18-53110-50154 Hospital and Health Insurance 43,681.00 701-18-53110-50155 Life Insurance 84.00 701-18-53110-50157 Section 125 Administration Fee 60.00 701-18-53110-50161 Employer Contrib to Deferred Comp 922.00 Personal Services Totals $197,976.00 Contractual Services 701-18-53110-50213 Accounting and Auditing 10,000.00 Contractual Services Totals $10,000.00 Supplies and Expense 701-18-53110-50311 Postage 300.00 701-18-53110-50315 Copier Expenses 1,000.00 701-18-53110-50315- 002 Copy Paper 350.00 701-18-53110-50318 Office Supplies 1,000.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 78 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53110 - Highway Administration Supplies and Expense 701-18-53110-50323 Employee Engagement 1,100.00 701-18-53110-50327 Public Notices/Advertising 500.00 701-18-53110-50328- 001 Dues, Publications, Registrations- Standing Committee Members 780.00 701-18-53110-50335 Meals 543.00 701-18-53110-50335- 001 Meals-Standing Committee Members 466.00 701-18-53110-50336 Lodging 891.00 701-18-53110-50336- 001 Lodging-Standing Committee Members 792.00 701-18-53110-50337 Mileage 8,220.00 Supplies and Expense Totals $15,942.00 State Account 53110 - Highway Administration Totals ($223,918.00) State Account 53182 - County Bridge Aids Pd to Dist Contractual Services 701-18-53182-50291- 500 Bridge Aids Projects-County Share 150,000.00 Contractual Services Totals $150,000.00 State Account 53182 - County Bridge Aids Pd to Dist Totals ($150,000.00) State Account 53191 - Patrol Superintendent Personal Services 701-18-53191-50111 Salaries- Permanent Regular 66,622.00 701-18-53191-50151 Social Security 5,123.00 701-18-53191-50152 Retirement (Employer's Share) 4,793.00 701-18-53191-50154 Hospital and Health Insurance 21,522.00 701-18-53191-50155 Life Insurance 44.00 701-18-53191-50157 Section 125 Administration Fee 33.00 701-18-53191-50161 Employer Contrib to Deferred Comp 472.00 Personal Services Totals $98,609.00 Supplies and Expense 701-18-53191-50335 Meals 210.00 701-18-53191-50336 Lodging 295.00 701-18-53191-50337 Mileage 12,500.00 Supplies and Expense Totals $13,005.00 State Account 53191 - Patrol Superintendent Totals ($111,614.00) Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 79 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53192 - Radio Expenses Contractual Services 701-18-53192-50228 Radio Equipment 2,000.00 Contractual Services Totals $2,000.00 State Account 53192 - Radio Expenses Totals ($2,000.00) State Account 53193 - Hwy Liablility and Property Ins Fixed Charges 701-18-53193-50513 Public Liability 35,000.00 Fixed Charges Totals $35,000.00 State Account 53193 - Hwy Liablility and Property Ins Totals ($35,000.00) State Account 53210 - Highway Incidental Labor Costs Personal Services 701-18-53210-50111 Salaries- Permanent Regular 192,450.00 701-18-53210-50151 Social Security 14,823.00 701-18-53210-50152 Retirement (Employer's Share) 13,851.00 701-18-53210-50154 Hospital and Health Insurance 62,227.00 701-18-53210-50155 Life Insurance 132.00 701-18-53210-50157 Section 125 Administration Fee 88.00 701-18-53210-50161 Employer Contrib to Deferred Comp 1,370.00 Personal Services Totals $284,941.00 Supplies and Expense 701-18-53210-50346 Clothing/Uniforms 6,000.00 Supplies and Expense Totals $6,000.00 Fixed Charges 701-18-53210-50518 Workers Comp Insurance 40,000.00 Fixed Charges Totals $40,000.00 State Account 53210 - Highway Incidental Labor Costs Totals ($330,941.00) State Account 53220 - Highway Field Small Tools Capital Outlay 701-18-53220-50811 Capital Equipment ($500-$5000) 5,000.00 Capital Outlay Totals $5,000.00 Cost Reallocations 701-18-53220-50920 Field Small Tools 5,000.00 Cost Reallocations Totals $5,000.00 State Account 53220 - Highway Field Small Tools Totals ($10,000.00) Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 80 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53230 - Highway Shop Operations Personal Services 701-18-53230-50111 Salaries- Permanent Regular 70,968.00 701-18-53230-50112 Salaries-Permanent Overtime 2,986.00 701-18-53230-50151 Social Security 5,697.00 701-18-53230-50152 Retirement (Employer's Share) 5,324.00 701-18-53230-50154 Hospital and Health Insurance 22,930.00 701-18-53230-50155 Life Insurance 44.00 701-18-53230-50157 Section 125 Administration Fee 33.00 701-18-53230-50161 Employer Contrib to Deferred Comp 505.00 Personal Services Totals $108,487.00 Contractual Services 701-18-53230-50291 Other Contractual Services 3,000.00 Contractual Services Totals $3,000.00 Supplies and Expense 701-18-53230-50335 Meals 177.00 701-18-53230-50336 Lodging 198.00 701-18-53230-50337 Mileage 134.00 701-18-53230-50346 Clothing/Uniforms 5,000.00 701-18-53230-50357 Maintenance Agreement 1,800.00 701-18-53230-50391 Other Supplies & Expenses 16,000.00 Supplies and Expense Totals $23,309.00 Capital Outlay 701-18-53230-50801 Small Items of Equip ($100-$500) 5,000.00 701-18-53230-50811 Capital Equipment ($500-$5000) 5,136.00 Capital Outlay Totals $10,136.00 Cost Reallocations 701-18-53230-50941 Machinery Operations Expense 1,000.00 Cost Reallocations Totals $1,000.00 State Account 53230 - Highway Shop Operations Totals ($145,932.00) State Account 53232 - Highway Fuel Handling Operations Personal Services 701-18-53232-50111 Salaries- Permanent Regular 257.00 701-18-53232-50151 Social Security 11.00 701-18-53232-50152 Retirement (Employer's Share) 14.00 701-18-53232-50154 Hospital and Health Insurance 52.00 Personal Services Totals $334.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 81 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53232 - Highway Fuel Handling Operations Contractual Services 701-18-53232-50291 Other Contractual Services 1,000.00 Contractual Services Totals $1,000.00 Supplies and Expense 701-18-53232-50353 Machinery and Equipment Parts 500.00 701-18-53232-50357 Maintenance Agreement 550.00 Supplies and Expense Totals $1,050.00 State Account 53232 - Highway Fuel Handling Operations Totals ($2,384.00) State Account 53240 - Highway Machinery Operations Personal Services 701-18-53240-50111 Salaries- Permanent Regular 98,080.00 701-18-53240-50151 Social Security 7,547.00 701-18-53240-50152 Retirement (Employer's Share) 7,058.00 701-18-53240-50154 Hospital and Health Insurance 31,698.00 701-18-53240-50155 Life Insurance 66.00 701-18-53240-50157 Section 125 Administration Fee 44.00 701-18-53240-50161 Employer Contrib to Deferred Comp 700.00 Personal Services Totals $145,193.00 Supplies and Expense 701-18-53240-50351 Fuel 325,000.00 701-18-53240-50352 Oil, Grease and Anti-freeze 20,000.00 701-18-53240-50353 Machinery and Equipment Parts 225,000.00 701-18-53240-50354 Work Order Machinery 10,000.00 701-18-53240-50355 Tires and Batteries 25,000.00 Supplies and Expense Totals $605,000.00 Fixed Charges 701-18-53240-50512 Property Ins-Vehicle/Equip 20,000.00 Fixed Charges Totals $20,000.00 State Account 53240 - Highway Machinery Operations Totals ($770,193.00) State Account 53250 - Hwy Gravel Pit/Quarry Operations Personal Services 701-18-53250-50111 Salaries- Permanent Regular 4,092.00 701-18-53250-50151 Social Security 311.00 701-18-53250-50152 Retirement (Employer's Share) 288.00 701-18-53250-50154 Hospital and Health Insurance 1,319.00 Run by Judy Cornelison on 11/21/2025 08:56:52 AM Page 82 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53250 - Hwy Gravel Pit/Quarry Operations Personal Services 701-18-53250-50161 Employer Contrib to Deferred Comp 29.00 Personal Services Totals $6,039.00 Supplies and Expense 701-18-53250-50328 Dues, Publications, Registrations 1,600.00 Supplies and Expense Totals $1,600.00 Cost Reallocations 701-18-53250-50941 Machinery Operations Expense 2,500.00 Cost Reallocations Totals $2,500.00 State Account 53250 - Hwy Gravel Pit/Quarry Operations Totals ($10,139.00) State Account 53270 - Hwy Building and Grounds Personal Services 701-18-53270-50111 Salaries- Permanent Regular 14,830.00 701-18-53270-50151 Social Security 1,142.00 701-18-53270-50152 Retirement (Employer's Share) 1,064.00 701-18-53270-50154 Hospital and Health Insurance 4,786.00 701-18-53270-50155 Life Insurance 5.00 701-18-53270-50161 Employer Contrib to Deferred Comp 106.00 Personal Services Totals $21,933.00 Contractual Services 701-18-53270-50221 Heating Fuel 15,000.00 701-18-53270-50222 Electricity 18,000.00 701-18-53270-50223 Water 2,500.00 701-18-53270-50225 Telephone 6,000.00 701-18-53270-50245 Grounds & Grounds Improvements 101,000.00 701-18-53270-50245- 002 Grounds Improvements-Shared w/ Forestry* 50,000.00 701-18-53270-50291 Other Contractual Services 25,000.00 Contractual Services Totals $217,500.00 Supplies and Expense 701-18-53270-50328 Dues, Publications, Registrations 200.00 701-18-53270-50353 Machinery and Equipment Parts 500.00 701-18-53270-50391 Other Supplies & Expenses 5,000.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 83 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53270 - Hwy Building and Grounds Supplies and Expense 701-18-53270-50399 Miscellaneous Expenses 5,000.00 Supplies and Expense Totals $10,700.00 Fixed Charges 701-18-53270-50511 Property Insurance-Buildings 22,000.00 Fixed Charges Totals $22,000.00 Cost Reallocations 701-18-53270-50941 Machinery Operations Expense 13,813.00 Cost Reallocations Totals $13,813.00 State Account 53270 - Hwy Building and Grounds Totals ($285,946.00) State Account 53281 - Acquisition of Capital Assets Capital Outlay 701-18-53281-50814 Depr Cap Equip (>$10,000) 1,050,000.00 Capital Outlay Totals $1,050,000.00 State Account 53281 - Acquisition of Capital Assets Totals ($1,050,000.00) State Account 53290 - Hwy Brining Operations Personal Services 701-18-53290-50111 Salaries- Permanent Regular 1,407.00 701-18-53290-50151 Social Security 168.00 701-18-53290-50152 Retirement (Employer's Share) 158.00 701-18-53290-50154 Hospital and Health Insurance 687.00 701-18-53290-50161 Employer Contrib to Deferred Comp 9.00 Personal Services Totals $2,429.00 Contractual Services 701-18-53290-50223 Water 1,500.00 Contractual Services Totals $1,500.00 Cost Reallocations 701-18-53290-50941 Machinery Operations Expense 1,000.00 Cost Reallocations Totals $1,000.00 State Account 53290 - Hwy Brining Operations Totals ($4,929.00) Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 84 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53301 - Hwy Maint/Constr Special Project Personal Services 701-18-53301-50111 Salaries- Permanent Regular 39,258.00 701-18-53301-50112 Salaries-Permanent Overtime 2,986.00 701-18-53301-50151 Social Security 3,250.00 701-18-53301-50152 Retirement (Employer's Share) 3,042.00 701-18-53301-50154 Hospital and Health Insurance 12,673.00 701-18-53301-50155 Life Insurance 22.00 701-18-53301-50157 Section 125 Administration Fee 11.00 701-18-53301-50161 Employer Contrib to Deferred Comp 277.00 Personal Services Totals $61,519.00 Contractual Services 701-18-53301-50291 Other Contractual Services 1,100,000.00 Contractual Services Totals $1,100,000.00 Supplies and Expense 701-18-53301-50372 Sand and Gravel 50,000.00 701-18-53301-50379 Other Road Supplies 15,000.00 Supplies and Expense Totals $65,000.00 Cost Reallocations 701-18-53301-50941 Machinery Operations Expense 23,373.00 Cost Reallocations Totals $23,373.00 State Account 53301 - Hwy Maint/Constr Special Project Totals ($1,249,892.00) State Account 53310 - CTHS Maintenance Personal Services 701-18-53310-50111 Salaries- Permanent Regular 291,165.00 701-18-53310-50112 Salaries-Permanent Overtime 8,957.00 701-18-53310-50114 Salaries-Temporary 16,495.00 701-18-53310-50151 Social Security 24,373.00 701-18-53310-50152 Retirement (Employer's Share) 21,603.00 701-18-53310-50154 Hospital and Health Insurance 94,155.00 701-18-53310-50155 Life Insurance 181.00 701-18-53310-50157 Section 125 Administration Fee 132.00 701-18-53310-50161 Employer Contrib to Deferred Comp 2,084.00 Personal Services Totals $459,145.00 Contractual Services 701-18-53310-50227 Cell Phone 2,500.00 701-18-53310-50236 Maintenance-Crack Seal 75,000.00 701-18-53310-50291 Other Contractual Services 825,000.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 85 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53310 - CTHS Maintenance Contractual Services 701-18-53310-50294- 001 CDL Testing & Tracking 500.00 Contractual Services Totals $903,000.00 Supplies and Expense 701-18-53310-50328 Dues, Publications, Registrations 5,000.00 701-18-53310-50335 Meals 1,000.00 701-18-53310-50336 Lodging 198.00 701-18-53310-50337 Mileage 168.00 701-18-53310-50359- 701 Other Repair & Maint -Bridges 5,000.00 701-18-53310-50363 Sign Parts and Supplies 12,000.00 701-18-53310-50372 Sand and Gravel 20,000.00 701-18-53310-50375 Asphalt 10,000.00 701-18-53310-50376 Road Oil and Emulsions 15,000.00 701-18-53310-50379 Other Road Supplies 20,000.00 701-18-53310-50379- 001 Other Rd Supplies-Rock/Chip Seal 10,000.00 Supplies and Expense Totals $98,366.00 Cost Reallocations 701-18-53310-50920 Field Small Tools 7,500.00 701-18-53310-50941 Machinery Operations Expense 281,055.00 Cost Reallocations Totals $288,555.00 State Account 53310 - CTHS Maintenance Totals ($1,749,066.00) State Account 53311 - CTHS Winter Maintenance Personal Services 701-18-53311-50111 Salaries- Permanent Regular 62,020.00 701-18-53311-50112 Salaries-Permanent Overtime 14,928.00 701-18-53311-50120 Hwy Winter Stipend 40,000.00 701-18-53311-50151 Social Security 5,916.00 701-18-53311-50152 Retirement (Employer's Share) 5,534.00 701-18-53311-50154 Hospital and Health Insurance 20,029.00 701-18-53311-50155 Life Insurance 44.00 701-18-53311-50157 Section 125 Administration Fee 22.00 701-18-53311-50161 Employer Contrib to Deferred Comp 443.00 Personal Services Totals $148,936.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 86 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53311 - CTHS Winter Maintenance Contractual Services 701-18-53311-50291 Other Contractual Services 10,000.00 Contractual Services Totals $10,000.00 Supplies and Expense 701-18-53311-50373 Sodium Chloride/Sand 25,000.00 701-18-53311-50379 Other Road Supplies 30,000.00 Supplies and Expense Totals $55,000.00 Cost Reallocations 701-18-53311-50920 Field Small Tools 3,000.00 701-18-53311-50941 Machinery Operations Expense 182,860.00 Cost Reallocations Totals $185,860.00 State Account 53311 - CTHS Winter Maintenance Totals ($399,796.00) State Account 53321 - STHS Routine Maintenance Personal Services 701-18-53321-50111 Salaries- Permanent Regular 86,314.00 701-18-53321-50112 Salaries-Permanent Overtime 5,971.00 701-18-53321-50114 Salaries-Temporary 8,247.00 701-18-53321-50151 Social Security 7,736.00 701-18-53321-50152 Retirement (Employer's Share) 6,639.00 701-18-53321-50154 Hospital and Health Insurance 27,904.00 701-18-53321-50155 Life Insurance 49.00 701-18-53321-50157 Section 125 Administration Fee 33.00 701-18-53321-50161 Employer Contrib to Deferred Comp 622.00 Personal Services Totals $143,515.00 Contractual Services 701-18-53321-50291 Other Contractual Services 100,000.00 Contractual Services Totals $100,000.00 Supplies and Expense 701-18-53321-50328 Dues, Publications, Registrations 1,000.00 701-18-53321-50335 Meals 500.00 701-18-53321-50336 Lodging 594.00 701-18-53321-50337 Mileage 771.00 701-18-53321-50363 Sign Parts and Supplies 5,000.00 701-18-53321-50372 Sand and Gravel 20,000.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 87 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53321 - STHS Routine Maintenance Supplies and Expense 701-18-53321-50375 Asphalt 15,000.00 701-18-53321-50376 Road Oil and Emulsions 15,000.00 701-18-53321-50379 Other Road Supplies 20,000.00 701-18-53321-50393 Public Recruitment-Physical/Drug 1,000.00 Supplies and Expense Totals $78,865.00 Cost Reallocations 701-18-53321-50920 Field Small Tools 3,000.00 701-18-53321-50941 Machinery Operations Expense 99,330.00 Cost Reallocations Totals $102,330.00 State Account 53321 - STHS Routine Maintenance Totals ($424,710.00) State Account 53322 - STHS Winter Maintenance Personal Services 701-18-53322-50111 Salaries- Permanent Regular 42,322.00 701-18-53322-50112 Salaries-Permanent Overtime 17,913.00 701-18-53322-50151 Social Security 4,626.00 701-18-53322-50152 Retirement (Employer's Share) 4,333.00 701-18-53322-50154 Hospital and Health Insurance 13,674.00 701-18-53322-50155 Life Insurance 22.00 701-18-53322-50157 Section 125 Administration Fee 22.00 701-18-53322-50161 Employer Contrib to Deferred Comp 304.00 Personal Services Totals $83,216.00 Contractual Services 701-18-53322-50291 Other Contractual Services 10,000.00 Contractual Services Totals $10,000.00 Supplies and Expense 701-18-53322-50353 Machinery and Equipment Parts 2,000.00 701-18-53322-50379 Other Road Supplies 30,000.00 Supplies and Expense Totals $32,000.00 Cost Reallocations 701-18-53322-50920 Field Small Tools 2,500.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 88 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53322 - STHS Winter Maintenance Cost Reallocations 701-18-53322-50941 Machinery Operations Expense 202,071.00 Cost Reallocations Totals $204,571.00 State Account 53322 - STHS Winter Maintenance Totals ($329,787.00) State Account 53330 - Highway Sundry Accounts Personal Services 701-18-53330-50111 Salaries- Permanent Regular 165,085.00 701-18-53330-50112 Salaries-Permanent Overtime 5,971.00 701-18-53330-50114 Salaries-Temporary 8,247.00 701-18-53330-50151 Social Security 13,806.00 701-18-53330-50152 Retirement (Employer's Share) 12,313.00 701-18-53330-50154 Hospital and Health Insurance 53,373.00 701-18-53330-50155 Life Insurance 110.00 701-18-53330-50157 Section 125 Administration Fee 66.00 701-18-53330-50161 Employer Contrib to Deferred Comp 1,184.00 Personal Services Totals $260,155.00 Contractual Services 701-18-53330-50236 Maintenance-Crack Seal 25,000.00 701-18-53330-50291 Other Contractual Services 350,000.00 Contractual Services Totals $375,000.00 Supplies and Expense 701-18-53330-50351 Fuel 70,000.00 701-18-53330-50352 Oil, Grease and Anti-freeze 7,500.00 701-18-53330-50353 Machinery and Equipment Parts 125,000.00 701-18-53330-50354 Work Order Machinery 1,000.00 701-18-53330-50355 Tires and Batteries 35,000.00 701-18-53330-50359- 701 Other Repair & Maint -Bridges 10,000.00 701-18-53330-50363 Sign Parts and Supplies 10,000.00 701-18-53330-50372 Sand and Gravel 175,000.00 701-18-53330-50373 Sodium Chloride/Sand 325,000.00 701-18-53330-50375 Asphalt 100,000.00 701-18-53330-50376 Road Oil and Emulsions 30,000.00 701-18-53330-50379 Other Road Supplies 40,000.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 89 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 701 - Highway Fund Department 18 - Highway State Account 53330 - Highway Sundry Accounts Supplies and Expense 701-18-53330-50379- 001 Other Rd Supplies-Rock/Chip Seal 100,000.00 Supplies and Expense Totals $1,028,500.00 Cost Reallocations 701-18-53330-50941 Machinery Operations Expense 135,819.00 Cost Reallocations Totals $135,819.00 State Account 53330 - Highway Sundry Accounts Totals ($1,799,474.00) Department 18 - Highway Totals ($9,113,857.00) Fund 701 - Highway Fund Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 90 of 91 2026 Adopted Budget Budget Year 2027 G/L Account Account Description 2026 Adopted Budget Fund 805 - Dog License Fund Licenses and Permits 805-44202 Dog License Revenues 9,477.00 Licenses and Permits Totals $9,477.00 Department 01 - County Board State Account 52801 - Dog License Supplies and Expense 805-01-52801-50302 Stray Dogs 500.00 805-01-52801-50303 Payment to Assessors 1,000.00 805-01-52801-50304 Payment to Treasurers 2,000.00 805-01-52801-50305 Payment to Towns/Villages 1,537.00 805-01-52801-50311 Postage 40.00 805-01-52801-50318 Office Supplies 750.00 805-01-52801-50327 Public Notices/Advertising 150.00 805-01-52801-50357 Maintenance Agreement 3,500.00 Supplies and Expense Totals $9,477.00 State Account 52801 - Dog License Totals ($9,477.00) Department 01 - County Board Totals ($9,477.00) Fund 805 - Dog License Fund Totals $0.00 Net Grand Totals REVENUE GRAND TOTALS $37,389,586.00 EXPENSE GRAND TOTALS $37,389,586.00 Net Grand Totals $0.00 Run by Judy Cornelison on 11/21/2025 08:56:53 AM Page 91 of 91