Finance

FINANCE COMMITTEE Wednesday, September 23, 2026 County Board Room, Courthouse Call Meeting to Order: Chuck Zenner called the meeting to order at 9:00 a.m. Members Present: Chuck Zenne r, Catherine Lemke , Michael Bub , Scott Mildbrand , Karen Cummings, Darrell Thompson and Lisa Carbaugh. Members Absent: None. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager, Gavin Fuchs, Mandee Ellis – Star News and Andria Farrand. Approve the Agenda: Motion by Mildbrand, seconded by Carbaugh, to approve the agend a with 4 items. A unanimous vote cast, the motion carried. Review of 2027 Departmental budgets as presented: Taylor County Special Events (56160) : Lemke stated that the Taylor County Fair is again requesting $10,000.00 from the County, which is the same as in previous years. Motion by Cummings, seconded by Carbaugh, to approve the $10,000.00 to the Taylor County Fair for 2027. Motion carried. Circuit Court (51210) : Judge Ann Knox -Bauer, Circuit Court Judge, Jill Scheithauer, Clerk of Court, and Sadie Tr awicki, Judicial Assistant, presented the Circuit Court budget to the committee, stating they’re increasing their revenues by $11,500.00. The overall proposed budget has an increase in expenses of $4000.00. Motion by Mildbrand, seconded by Cummings, to approve the 2027 Circuit Court budget as presented. Motion carried. Child Support (55400) : Rachael Judnic , Child Support Director, presented the 2027 Child Support budget to the committee. She stated she increased the books, subscriptions and publications line by $305 to cover an Adobe subscription. She also increased mileage by $100 and decreased training, conferences and meetings by $500. The 2026 levy amount was $61,751.00 and the proposed levy amount for 2027 is $34,774.00. Motion by Lemke, seconded by Carbaugh, to approve the 2027 Child Support budget as presented. Motion carried. UW-Extension (56710, 56720, 56730, 56740, 56750, 56760) : Amber Rehberg, Extension Director, presented the 2027 UW -Extension budget to the committee stating some change s for their office. Kelly Phillips, Administrative Assistant, will be retiring in May 2027. Kelly will be going to 35 hours January 1 st. After she retires, they plan to transition to a contract position. Their 2026 levy amount was $191,035 .00 and proposed for 2027 is $194,6943.88, an increase of $3608.88, or 1.8%. She also stated they will need to add some additional revenue accounts since the carryovers are no longer an option. Motion by Bub, seconded by Cummings, to approve the 2027 UW-Extension budgets as submitted. Motion carried. Veterans Service Office (55510) and Veterans Service Commission (55500): Sheila Sutton, County Veterans Service Officer, presented the 2027 Veterans Service budgets to the committee noting there is no increase . Motion by Carbaugh, seconded by Cummings, to approve the 2027 Veterans Service budgets as presented. Motion carried. Grants to Public Libraries (56110): Catherine Lemke, Library Committee Chair, presented the 2027 budget with a proposed increase of 3.5% to cover CPI. After some discussion there was a motion by Mildbrand, to re move the CPI increase and leave it the same as 2026. With no second, the motion failed. Motion by Bub, seconded by Carbaugh , to give the libraries a 2% increase over 2026. Mildbrand-voted no. Motion carried. Forestry (57110), County Dam Inspection (51870), Recreation Administration (56210), Snowmobile Trails (56440), ATV Trails (56460), State Aid Forestry Administration (57100), State Aid SRS Act (57130) State Aid Forest Roads (57140), Co unty Forest Habitat (57150), Conversation Aids Project (57310), and Land Acquisition (57120 ): Alex Solawetz, Forestry and Recreation Administrator, presented the 2027 Forestry budgets to the committee. He noted: • A reduction in repair and maintenance of equipment of $2000.00. • Paint and forestry supplies will have an increase of $500.00. • Occupational safety will increase by $100.00 for personal protective equipment. • Equipment usage revenue, from activity billed to grants, will decrease by $1000.00 • Outlay/computer equipment will increase by $100.00. • The overall budget has a 4.2% decrease or $11,003.00. Motion by Thompson, seconded by Carbaugh, to approve the 2027 Forestry budget as presented. Motion carried. Land Information -Assessment of Property (51540), Land Information (51700), and Surveyor (51720): Justin Meyer, County Surveyor/Land Information Officer, presented the 2027 budgets stating there was an overall decrease of $85,895 .00 due to the reduction in personnel in the Land Information office . He al so stated that most operational costs are grant funded. Motion by Mildbrand, seconded by Lemke, to approve the budget as presented. Motion carried. Corporation Counsel (51220): Hager stated the 2027 Corporation Counsel budget will remain the same as 2026. Motion by Cummings, seconded by Mildbrand, to approve the 2027 Corporation Counsel budget. Motion carried. Zoning Administration (51830) , Smart Growth (51840), Non -metallic Mining (51850), Metallic Mining (51860), Uniform County Address (52470), T ax Deed Clean Up (53810), POWTS Loan Program (57610), Solid Waste Disposal System (54810), Recycling Act 335 (54830), Clean Sweep (54850), Clean Seep -Household (54860), Clean Sweep - Agricultural (54870 ): Kyle Noonan, Zoning Adminis trator, presented his 2027 budget to the committee. He stated there will be a $1,200.00 increase in revenue and no change in the Zoning operations. • Smart Growth was previously treated as a carryover and is now being budgeted at $7,000.00. • Non-metallic mining has a $200.00 increase. • Metallic mining was previously a carryover and is now being budgeted at $2,200.00. • Uniform address system will have an increase of $1,485.91. The proposed 2027 Zoning budget has an o verall increase of $10,885.91 from the 2026 Zoning budget. • Solid Waste Disposal - unsure if they will get the appliance reimbursement of $5,000, which lead to discussion of whether or not we should levy for money that we anticipate as grants. Or should we not budget for it then request it from the contingency fund. After further discussion there was a motion by Mildbrand, seconded by Bub, to remove the $5,000 from the appliances budget line and approve the rest of the budgets as presented. Motion carried. Next the comprehensive land use plan was discussed . This is updated every 20 years by the Northwest Regional Planning Commission. The cost for the comprehensive plan itself is $60,914.00, and the cost for the optional survey for $34,011.26. The combined total of the plan and the survey is $94,925.26. After further discu ssion, it was discussed that legally we don’t need to do the plan, but it is a requirement to be able to apply for some grants. There was a suggestion to do the survey online only, utilizing UW -Extension. There was a motion by Thompson, seconded by Cummings, to update the comprehensive plan for $60,914 from fund balance. Motion carried. Historical Society (56120): Sara Nuernberger, Historical Society representative, was present to request the same budget amount as previous years, $13,000.00 to cover sala ries, repairs and maintenance. Motion by Carbaugh, seconded by Lemke, to approve the $13,000.00 for 2027. Motion carried. Buildings, Grounds and Parks (51900, 51920, 51930, 51940, 51950, 51970, 51980, 56130, 56140, 56490, 56510, 65140, 65160) : Joe Svejda, Buildings and Grounds Director, presented the proposed 2027 budgets for the Buildings, Grounds and Parks department as well as needed projects based on the ir urgency. There were some missing revenues for rent of county buildings, rent of offices and rent of tower space, that Hartwig will add. The committee asked that the numbers be updated and brought back for the committee to review. No action taken. Human Services (601.54322, 54323, 54331, 54332, 54337, 54548, 54555, 54556, 54557, 54362, 54568, 54929) : Suzanne Stanfley, Human Services Director and Rhonda Rudolph, Human Services Financial Manager, presented the proposed 2027 Human Services budget to the committee, stating they were asking for an increase in levy money of $127,616. 00. Motion by Thompson, seconded by Carbaugh, to approve the 202 7 Human Services budget as presented. Motion carried. The committee recessed at 12:00 p.m. for lunch and reconvened at 12:40 p.m. Human Resources (51430), Property and Liability (51960), Contracted Attorney Services (51230): Nicole Hager, Administrative Coordinator/Human Resources Manager, presented the proposed 2027 Human Resources budget with an increase of $1,400 .00 for a laptop for Becki and an overall operational increase of $1,960.00. Motion by Lemke, seconded by Mildbrand, to approve the 2027 Human Resources budget as presented. Motion carried. The proposed 2027 Property and Liability budget was presented for 2027. Fire and Property insurance had an increase of $11,330.00, and Workmen’s Compensation was increased $2,000.00. Motion by Bub, seconded by Carbaugh, to approve the Property and Liability budget as presented. Motion carried. The proposed 2027 Contracted Services budget was reduced from $ 3,500.00 to $ 3,000.00. Motion by Cummings, secon ded by Mildbrand, to approve the Contracted Services budget as presented Motion carried. Tracy Hartwig presented the following: • Register of Deeds (51710 ): Hartwig updated the revenues and there is no change from 2026. Motion by Lemke, seconded by Cummings , to approve the ROD budget for 2027. Motion carried. • Restorative Justice (51130) : The 2027 Restorative Justice budget was presented with no change from 2026. Motion by Carbaugh, seconded by Bub, to approve as presented. Motion carried. • Medical Examiner (51270): The 2027 Medical Examiner budget was presented with no change from 2026. Motion by Mildbrand, seconded by Lemke, to approve as presented. Motion carried. • County Broadband Project (56930): The 2027 County Broadband Project was presented to the committee with no change from 2026. Motion by Lemke, seconded by Bub, to approve as presented. Motion carried. • General Accounting (51570) : The 202 7 General Accounting Budget now includes the Payroll Accounting budget and wa s presented with no change from 2026. Motion by Carbaugh, seconded by Cummings, to approve as presented. Motion carried. • Regional Planning Commission (51810) : The 2027 Regional Planning Commission budget was presented with no change from 2026 . Motion by Lemke, seconded by Mildbrand, to approve as presented. Motion carried. • Auditing (51580): There is an increase of $5,000 .00 due to additional items being audited. Motion by Lemke, seconded by Carbaugh, to approve as presented. Motion carried. • Consulting Services (51120) : The 2027 Consulting Services budget was presented with no change from 2026 . Motion by Carbaugh, seconded by Cummings, to approve as presented. Motion carried. • 308 & 309 General Obligation Fund - Highway and other projects : this is for Highway and Broadband debt payments and has no change from 2026 . Motion by Cummings, seconded by Carbaugh, to approve as presented. Motion carried. • Community Outreach: This will be the same as 2026, with a $2,000 donation to Stepping Stones. Motion by Carbaugh, seconded by Cummings, to approve as presented. Motion carried. • Sundry Unclassified (51990) : The 2027 Sundry Unclassified budget was presented to the committee with no change from 2026 . Motion by Mildbrand, seconded by Carbaugh, to approve as presented. Motion carried. • Contingency Fund (69990) : The 2027 Contingency Fund budget was presented to the committee with no change from 2026. Motion by Cummings, seconded by Mildbrand, to approve as presented. Motion carried. • Forest Crop & MFL (62610) : The 2027 County Fores t Crop & MFL budget was presented to the committee with no change from 2026 . Motion by Cummings, seconded by Carbaugh, to approve as presented. Motion carried. • County Sales Tax: The proposed revenue from the county sales tax was estimated at $1,882,000. Motion by Bub, seconded by Carbaugh, to increase the county sales tax revenue by $50,000 to $1,932,000. Motion carried. Motion by Cummings, seconded by Carbaugh, to approve the county sales tax revenue budget as amended. Motion carried. Ambulance: A 4 % increase is proposed for 2027 over 2026. Motion by Carbaugh, seconded by Cummings, to approve the budget as presented. Motion carried. Marriage license revenue: Farrand stated the marriage license revenue for 2027 would be the same as 2026. Motion by Lemke, seconded by Thompson, to approve the marriage license revenue. Motion carried. The Finance/Budget review meeting scheduled for September 24 th at 9: 00 a.m. has been cancelled and the next meeting was set for Monday, September 28th at 1:00 p.m. Motion by Thompson, seconded by Carbaugh, to adjourn at 1:53 p.m. Motion carried. Andria Farrand County Clerk FINANCE COMMITTEE Monday, September 14, 2026 County Board Room, Courthouse Call Meeting to Order: Chuck Zenner called the meeting to order at 10:04 a.m. Members Present: Chuck Zenne r, Catherine Lemke , Michael Bub , Scott Mildbrand , Karen Cummings, Darrell Thompson and Lisa Carbaugh. Members Absent: None. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager , Sarah Holtz , Gavin Fuchs, Ben Stanfley, Brian Wilson – Star News and Andria Farrand. Approve the Agenda: Motion by Lemke, seconded by Carbaugh, to approve the agenda with 19 items. A unanimous vote cast, the motion carried. Approve the minutes of the August 13, 2026 , Finance Committee meeting: Motion by Carbaugh, seconded by Mildbrand, to approve the minutes of the August 13, 2026 , Finance Committee meeting. A unanimous vote cast, the motion carried. Approve the minutes of the August 13, 2026 , Joint Finance and Personnel Committee meeting: Motion by Cummings, seconded by Carbaugh, to approve the minutes of the August 13, 2026, Joint Finance and Personnel Committee meeting. A unanimous vote cast, the motion carried. Review requests for Powerline funding: • Northwoods Archers: Nick Lemke was in attendance to talk about the ir request to add onto their existing facility. They have an estimate of $112,225.50 for th e 30’x 100’ addition and they are actively seeking support through grants, member contributions and community fundraising. They have already raised $80,000.00 and are requesting $10,000.00 in powerline funds. Motion by Mildbrand, seconded by Carbaugh, to recommend this request go to the October 28 th County Board session for consideration. Motion carried. • Gilman Pirate Playground, Inc.: Michelle Grimm was present to answer questions regarding their request for powerline funds to update the playground equipment and make it an all-inclusive playground. The project is currently on hold by the DNR since the property is in a flood plain. It was suggested by the committee that they bring this request back to the March Finance Committee meeting a nd also include a quote for the project as well as the amount of other donations received. Farrand will email Johanna Kirk that made the initial request. No action taken. • Gilman Development Foundation: Tom Tallier was present to answer questions on this request for $6,470.00 to add a one mile walking trail along the river in the Gilman Park. The total bid to clear the trail, add culverts, gravel and signage is $9,470.00 and they have raised $3,000.00 so far. Motion by Lemke, seconded by Thompson, to re commend this request go to the October 28 th County Board session for consideration. Motion carried. Treasurer’s report: The Treasurer’s report was approved as submitted. Dorchester library request: The Dorchester Public Library sent their request for reimbursement for their out of county circulations and it was received July 27, 2026. These requests are due July 1st, so Farrand contacted the library director to explain it was received late. She stated that she was a new director and was waiting for her library board to approve her sending the letter. We are asking for the committees’ approval to pay $2,117.30 to the Dorchester Public Library. Motion by Cummings, seconded by Carbaugh , to approve the payment. Motion carried. Farrand will notify the Library Director. Resolution for County Bridge Aid for 202 6 expenses: Ben Stanfley, Highway Commissioner, presented the Bridge Aid Resolution for 2026 expenses totaling $100,409, a decrease from last year’s $113,299.00. Motion by Mildbrand, seconded by Tho mpson, to approve the resolution for County Bridge Aid for 2026 expenses. Motion carried. Resolution approving the 2027 Highway Department equipment schedule: : Stanfley presented the resolution approving the 2027 Highway Department Equipment schedule with re venues of $1,062,685.00 and expenditures of $1,010,852.00. Motion by Cummings, seconded by Carbaugh, to approve the 2027 equipment schedule. All voted aye, except Mildbrand voted no. Motion carried. Resolution appointing the Medical Examiner for Taylor County: Motion by Carbaugh, seconded by Lemke, to approve Scott Perrin as the Medical Examiner for Taylor County from January 1, 2027 , through December 31, 2028. Motion carried. There was a question about Scott’s salary and Gavin will look into it and report back. Costco membership: Hartwig stated that the Employee Fund would like to get a Costco membership at an annual cost of $65.00 , to purchase items for the employee snack shack and employee events. Motion by Bub, seconded by Lemke, to appro ve the Costco membership and the county will pay the fee from the Sundry unclassified account. Motion carried. Update on 2027 healthcare costs: Health care costs through Group Health Trust are now anticipated to increase 9.5% for a total cost of $271,405.56; $225,266.61 is the county’s portion. Motion by Bub, seconded by Carbaugh, to stay with Group Health Trust and adjust the budget number from a 15% increase to a 9.5% increase. Motion carried. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: July 16, 2026 161488-161723 $ 332,789.88 Direct Deposit Stubs August 27, 2026 162155-162391 $ 324,017.23 Direct Deposit Stubs August 27, 2026 162392 $ 78.39 Direct Deposit Stubs September 10, 2026 162393-162610 $ 314,994.57 Direct Deposit Stubs Motion by Lemke, seconded by Mildbrand, to approve the warrants and payroll as submitted. Motion carried. Finance Director/Administrative Coordinator re port: Hager presented Items of Note for the Finance Committee to consider as the begin the budget reviews. The Finance Committee will go into closed session at approximately 11:30 a.m. pursuant to Section 1985(1)(e), Wisconsin State Statutes, for the purpose of negotiations and contract strategies with legal counsel related to broadband. The closed session is expected to last for approximately 30 minutes. A roll call vote to be taken : Motion by Mildbrand, seconded by Cummings, to go into closed session at 10:57 a.m. A unanimous roll call vote cast, the motion carried. The meeting will reconvene into open session pursuant to Section 19.83, Wisconsin State Statutes, to address actions stemming from the closed session: Motion by Lemke, seconded by Carbaugh, to reconvene into open session at 11:39 a.m. A unanimous roll call vote cast, the motion carried. Review of 2027 Departmental budgets as presented: Public Health (54110) and 602 Home Nursing Funds : Michelle Cahoon, Public Health Director presented th e 2027 Health Department budget to the committee. Five of their eight grant funds are still pending, so they are coming in at about the same as last year. At this time there are no capital asset requirements, but she did mention they will have future needs of tires for July 10, 2026 419-454; 287901-287986 $ 788,907.67 August 14, 2026 542-553; 288258-288265 $ 80,516.75 August 14, 2026 554-616; 288266 - 288344 $ 7,088,489.52 August 14, 2026 288345-288349 $ 3,730.85 August 14, 2026 288350 $ 40,399.41 August 21, 2026 617-640, 288351-288405 $ 206,206.81 August 21, 2026 288406 $ 619.46 August 28, 2026 641-653; 288407-288487 $ 252,932.23 September 4, 2026 654-661; 288488-288548 $ 211,627.29 September 8, 2026 288549 $ 170.00 September 11, 2026 662-681; 288550-288627 $ 289,820,63 September 11, 2026 682-690; 288628-288634 $ 67,133.32 their vehicles and two computers in 2028 and five computers in 2029 -2030. The $67,000.00 in grant funds are from the Fulcrum Foundation and have very specific uses. Motion by Cummings, seconded by Mildbrand, to approve the Health Departme nt budget as submitted. Motion carried. Land Conservation (57410), Wildlife Damage (57610), and Tree Programs (57190) : Brent Tessmer, County Conservationist, presented the 202 7 Land Conservation budgets to the committee. T here are a few line items with increases in the budget ; membership dues of $100.00 and computer outlay of $1812.00. Overall, the budget has a decrease of $3,573.00. Motion by Cummings, seconded by Carbaugh, to approve the 202 7 Land Conservation budget as presented. Motion carried. Sheriff’s Office (52110) : Corey Dassow, Sheriff, presented the 2027 Sheriff’s Office budget to the committee. He stated the following cost increases: • (101-5211-5347) Police Equipment (in -squad camera replacement/radar) increased from $27,000.00 to $40,300 .00. The radar is from 2008 and the in squad cameras are from 2017 and they plan to replace 2-3 per year. • (101-6211-5811) Police Vehicle Outlay (was carry -over, now budgeted) increased from $144,922.00 to $155,000.00 • (101-5251-5393) Inmate Medical (contra ctual increase) increased from $200,000.00 to $210,000.00 • (101-5251-5817) Juvenile Jail Placement (consistently overspent) increasing from $30,000.00 to $75,000.00. this will transfer to the Human Services budget. • (101-5215-5817) OK Tower Lease (contractual increase) increased from $5,400.00 to $5,600.00. • (101-5215-5815) ERT Equipment Outlay (rebuilding the team) increased from $500.00 to $37,190.00. • (101-5215-5815) Camp Forest Springs Tower Lease( contractual) increased from $0 to $4,000.00. • (101-5211-5279) Software Support (contractual increase/video storage increase) increased from $48,000.00 to $88,000.00. this includes Spillman and CAD and increased cost for video storage. • (101-5211-5242) Repair/Maintenance of Equipment (contractual increase) increase from $7,000.00 to $7,500.00. • (101-5211-5220) Policy revision/update (contractual increase -County Mutual) increased from $2,500.00 to $6,000.00. The following revenue increase: • (101-4500-4525) Out of County Boarder Inmates (new contract with Marathon Cou nty for 2027) this will increase from $100,000.00 to $325,000.00 which is a conservative estimate at 20 boarder inmates. The Sheriff’s Office budget will have an overall increase of $131,158.00 over 2026 . Dassow also presented the department’s future needs spread out over the next five years. Motion by Cummings, seconded by Carbaugh, to approve The Sheriff’s office budget as submitted. Motion carried. Information Technology (51440): Melissa Lind, IT Director, presented the 2027 IT budget to the committee with a 3.1% increase or $22,399.00. The budget increase is mainly the result of additional contracted services required to support heightened security. Motion by Bub, seconded by Lemke, to approve the IT budget as presented. Motion carried. Treasurer (51560) and Tax Deed Expense (51910) : Sarah Holtz, Treasurer, presented the 2027 Treasurer and Tax Deed Expense budgets to the committee. The re is a proposed increase of $574 to cover a software upgrade . Holtz also asked to have a line added to her b udget for an LTE position, so she doesn’t have to request it every year. This year’s cost was $1200.00. Motion by Thompson, seconded by Cummings, to approve $1,500.00 for the LTE salary as a separate line item. Motion carried , no-Mildbrand. There is an overall proposed increase of $8,716.72 in the Treasurer’s budget. Motion by Lemke, seconded by Bub, to approve the budget as presented with the addition of the LTE line item. Motion carried. Highway (53000): Ben Stanfley, Highway Commissioner, presented the 2027 Highway budget to the committee. Overall, the 202 7 Highway budget was presented with two options, a 2.2% (road lifecycle 41 years) and a 19.4% (road lifecycle 32 years) increase, both including $625,000.00 of borrowing. Motion by Mildbrand, seconded by Cummings, to approve the $3.9M budget, the 2.2% increase option, with the $625,000.00 borrowing. Motion carried. County Clerk (51410), Elections (51420) , County Board (51110) , Tourism (51880), Economic Development (51890), Dog License Trust Fund (53 900): Andria Farrand, County Clerk, presented the following 2027 County budgets to the committee. • County Clerk budget (51410): Farrand presented the proposed County Clerk budget with an increase of $ 900.00 so Farrand and Fechhelm can attend the Clerk’s conference and the WEC conference The overall budget increase is $11,147.00 mainly due to insurance. • Election budget (51420): Farrand explained the decrease of $10,587.00 is due to having only 2 elections in 202 7, vs. four in 2026, so there will be reduced costs for additional ballots and election supplies. • County Board (51110): Farrand presented the 2027 County Board budget with an overall increase of $905.00, but no changes to the operational line items. There were some changes to how the clerk’s salary is split over the County Board, County Clerk and Election budgets so there are some minor changes to all. • Tourism (51880): Farrand presented the 2027 Tourism budget, at $78,000.00 with an increase of $100.00 from 2026, to cover gas for the trucks that attend the parades. • Economic Development (51890): Farrand presented the 202 7 Economic Development budget, at $30,000.00 with no change from 2026. • Dog License Trust Fund (53900): Farrand presented the 2027 budget for the Dog License Trust Fund. The Humane Society contract has a 2.5% annual escalation, so that accounts for the increase. The miscellaneous was entered as $3,000.00 in 2026, instead of $1500.00, so there is actually only a $130.00 overall increase . Motion by Lemke, seconded by Carbaugh, to approve all budgets as submitted. Motion carried. ADRC- 202 Fund- Nutrition (55620, 55630, 55640, 55660, 55670, 55690, 55710) and 203 Fund - ADRC (55610, 55630, 55670, 55680, 55700): Jennifer Viergutz, ADRC Director, presented the 2027 budget to the committee. • 202 Fund - Nutrition: with a decrease in revenue in a few areas, they are requesting $50,000.00 from their 202 fund balance to come out even. The expense side had an increase due to salaries and benefits. • 203 Fund - County Levy: Viergutz stated a decrease of $10,000.00 due to a change in the company that does their driving as they cannot provide all the rides they could previously. The expense side increased due to salaries, resulting in an overall increase of $38,450.00. • 207 Fund-ADRC: increase of $31,183.00 due to salaries. The overall increase for the ADRC budgets is $76,284.00 due to salaries and benefits. Motion by Carbaugh, seconded by Cummings, to approve the ADRC budgets as presented. Motion carried. District Attorney (51610), Vict im Witness (51670) and Treatment Court (51640) : Kristy Tlusty, District Attorney, presented the 2027 District Attorney budget with no increase from the 2026 budget. Wendy Ness, Treatment Court Coordinator, presented the 2027 Treatment Court budget to the committee, explaining that it is 100% grant funded. Amy Merrill, Victim Witness Coordinator, presented the 2027 Victim Witness budget with no increase, stating they receive reimbursements from the state. Motion by Mildbrand, seconded by Cummings, to approv e all three budgets as presented. Motion carried. Register of Deeds (51710 ): Jaymi Kohn presented her 2027 budget, stating that her part time person will now be 60% in her office and 40% in the Health Department, so there is an increase to her budget, but will be offset for the county by the decrease in the Health Department budget. Her statutory carryover is at $129,978.00 and $31,800 will be applied to the annual software fees and $10,000 will be applied to salaries. There is also an additional $15,0 00.00 in revenue for web access that was written in but not reflected in the totals of the worksheet. The committee asked that she update the worksheet to show the revenue and the carryovers applied and bring it back to Wednesday’s meeting. No action taken. Emergency Management (52410), (52420) (52460), (65200) : Daniel Gellert, Emergency Management Director, presented the 202 7 Emergency Management budget noting no increase from 2026 . Motion by Lemke, seconded by Carbaugh, to approve the 202 7 Emergency management budget as presented. Motion carried. Andria Farrand County Clerk JOINT FINANCE & PERSONNEL COMMITTEE August 13, 2026 Third Floor County Board Room Call Meeting to Order: Chuck Zenner called the meeting to order at 10:00 a.m. Members Present: Chuck Zenner, Catherine Lemke, Mike Bub, Lisa Carbaugh, Karen Cummings, Darrell Thompson, Lynn Rosemeyer , Tim Hansen, Rollie Thums, Scott Mildbrand, Jim Gebauer, and Jim Metz. Members Absent: None. Other Attendees: Nicole Hager & Christina Schuld (HR), Tracy Hartwig (Finance), Corey Dassow & Chad Kowalczyk (Sheriff), Melissa Lin d & Jen Strama (IT), Joe Svejda (Buildings & Grounds), Dan Foth & Amber Rehberg (UW -Extension), Geoff Verges (USI – via zoom), and Brian Wilson (Star News). Approve the Agenda: Motion by Lemke to approve the agenda with 16 items; Seconded by Carbaugh. Motion carried. Approve minutes of the June 11, 2026 Finance Committee meeting: Motion by Cummings to approve the minutes from the June 11, 2026 Finance Committee meeting; Seconded by Mildbrand. Motion carried. Approve the minutes of the July 9, 2026 Personnel Committee meeting: Motion by Gebauer to approve the minutes of the July 9, 2026 Personnel Committee meeting; Seconded by Thums. Motion carried. Surveillance system upgrade: Svejda gave an update on the projected cost of upgrading the surveillance system. The switch to a cloud -based system for the initial install and set -up fees would be approx. $126,000 with an annual camera licenses and data storage fee of approx. $82,000. To upgrade our current system with a new server would be approx. $70,000 -75,000. Discussion was held regarding the priority of upgrading the system. Motion by Bub to approve upgrading the current system with a new server up to $85,000; Seconded by Cummings. Motion carried. Maintenance projects priorities: During the previous topic, Svejda presented a list of maintenance projects with a priority ranking for each. Discussion was focused on the surveillance system. Svejda was instructed to present the list again during budgeting time for more discussion. No action was taken. Ehler’s continuing disclosure services: Hartwig stated the County is required to submit a report on our bonding and Huntington no longer offers this service. To contract with Ehler’s would be $850 annually for 2027 and 2028 and then a new contract would be written for 2029. Motion by Mildbrand to approve contracting with Ehler’s as presented; Seconded by Carbaugh. Motion carried. UW Extension presentation: Dan Foth gave a presentation regarding the budgeting process for the County as it transitions from a carryover account model to a capital improvement model. Foth will give a presentation to department heads with more information later in the month. No action was taken. USI presentation: Geoff Verges gave a presentation regarding the current health insurance utilization and potential premium increase. Based on data presented, the Committee agreed quotes from open market on fully funded and self -funded options would be needed. Verges also stated he would like to have percentage to provide to GHT where the county will forgo going to market. No action was taken at this time. The Finance and Personnel Committees will go into Closed Session by taking a roll call vote at approximately 11:10 a.m. pursuant to Section 19.85(1)(e), Wisconsin State Statutes, for the purpose of discussing strategies for negotiating with WPPA, Deputy Sheriff’s Union and WPPS, Sergeant’s Union. The Closed Session is expected to last for approximately 60 minutes. Motion by Lemke to go into Closed Session; Seconded by Carbaugh. Roll c all vote was unanimous – Yes. Motion carried. Closed session began at 11:36 a.m. The meeting will reconvene in Open Session pursuant to Section 19.83, Wisconsin State Statutes, to take any necessary action on the matter discussed in Closed Session. Motion by Carbaugh to go back into Open Session; Seconded by Cummings. Motion carried. Open Session resumed at 12:23 p.m. Treasurer’s Resort: None Warrants and payroll as submitted: Motion by Carbaugh to approve warrants and payroll as submitted; Seconded by Lemke. Motion carried. Finance Director’s Report: Hartwig stated the payroll process is continuing with good progress. Administrative Coordinator/HR Manager Report: • ADRC – The grade recommendation came back as predicted for the new Administrative Specialist position. • A Lunch & Learn will be presented to employees later this month. • ADRC sent a Thank You card for allowing the 250th anniversary activities for employees. Adjournment: Motion by Thums to adjourn; Seconded by Rosemeyer. Motion carried. Meeting adjourned at 12:28 p.m. Christina Schuld Confidential HR Assistant FINANCE COMMITTEE June 11, 2026 County Board Room Call Meeting to Order: Chuck Zenner called the meeting to order at 10:00am. Members Present: Chuck Zenner, Scott Mildbrand, Catherine Lemke, Lisa Carbaugh, Karen Cummings, Mike Bub and Darrell Thompson. Members Absent: None. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager, Gavin Fuchs, Sarah Holtz, Brian Wilson – Star News and Andria Farrand Approve the Agenda: Motion by Carbaugh, seconded by Mildbrand, to approve the agenda with 15 items. A unanimous vote was cast. Motion carried. Approve minutes of the May 21, 2026, Finance Committee meeting: Motion by Lemke, seconded by Carbaugh, to approve the minutes of the May 21, 2026, Finance Committee meeting. A unanimous vote was cast. Motion carried. Public input/correspondence: None. Treasurer’s report: The Treasurer’s report was approved as submitted. Cottingham & Butler recommendation for Surveyor/Land Information Office r: Hager shared the compensation plan with the committee and explained that the previous Land Information Officer was a Grade M and Meyer is at a Grade K, step 10. The recommendation is that he moves to Grade M, step 5. Meyer then spoke asking for Grade M, step 7, stating that he has GIS and surveying background and his salary is less than 25% of his colleagues. There will still be a savings to the county since they are not replacing the third person in the office. After some discussion there was a motio n by Lemke, seconded by Cummings, to reclassify Justin Meyer’s position from Surveyor, which is a Grade K, to Surveyor/Land Information Officer at a Grade M step 6. A voice vote was cast and all voted aye, except Mildbrand voted no. Motion carried. Cottingham & Butler recommendation for Real Property Lister/GIS Technician: The GIS Technician Assistant is now the Real Property Lister/GIS Technician. Hager explained that Cottingham & Butler left the Real Property Lister/GIS Technician position the same, a t Grade I and adjusted the step level for the increased duties. It was recommended to move her from step 5 to step 7. Mann then spoke and asked for an increase to step 9 since she will be taking on all of the real property lister’s duties, tax roll and bills and all liability. Motion by Bub, seconded by Lemke, to move her to step 8. A unanimous vote was cast. Motion carried. Reclassification of Payroll & Benefits vacant position to Accountant: With the retirement of the Payroll & Benefits Specialist, the duties have been split between Sodoma in Finance and Fallos in HR/County Clerk. Hartwig asked that the position be reclassified as an Accountant, that will be cross trained and give her a backup for Sodoma. The previous position was Grade H, step 15, this will be Grade I and lower in step. Motion by Cummings, seconded by Mildbrand, to approve reclassifying the position to accountant and provide back up to the current accountant. A unanimous vote was cast. Motion carried. Employee Handbook (meal reimbur sement) revision: Motion by Bub, seconded by Carbaugh, to approve the updated meal allowance for the employee handbook. A unanimous vote was cast. Motion carried. Carryovers: Hartwig stated the carryovers are due to the auditors by mid -July and the revenue generating accounts need some more research. Motion by Zenner, seconded by Mildbrand, to freeze carryovers, except for grant money, any required by statute and specified tax levy. A voice vote was cast and all voted aye, except Thompson voted no. Motion carried. Credit card points: Hartwig stated that $3,600.00 in cash is available from county credit card reward points and inquired whether some of those funds could be allocated toward the 250th Celebration for drawings, incentives, gifts, etc. After some discussion, there was a motion by Bub, seconded by Lemke, to allow $1000.00 to be used. Motion carried. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: June 4, 2026 160819-161035 $ 317,031.60 Direct Deposit Stubs Motion by Lemke, seconded by Mildbrand, to approve the warrants and payroll as submitted. Motion carried. Finance Director’s report: • The auditors have been on site and overall, the process has gone well. A few things still need to be finalized, including carryovers, fixed assets, leases and software agreements. The Finance department will work over the next 2 weeks to provide the information and they are on track to complete the audit on time. • Cost allocation plan information will be complete by the end of the month. • Will begin the hiring process to fill the accountant position within the next few weeks. • Starting to work on wage planning for the budget. Insurance costs are expected to increase. • Next month we will discuss budget parameters, please come prepared with any suggestions for how you would like that process to work. May 29, 2026 307-318 $79,016.53 May 29, 2026 287527-287573 $143,659.97 June 5, 2026 319-329 $48,704.74 June 5, 2026 287574-287645 $327,547.77 Administrative Coordinator/HR Manager Report: • Christina is out on medical leave through July 4 th. I do have some out of office commitments and Becki can contact me if there are immediate issues. • Recruitment concerns/issues – Jail/Dispatch – one pending offer, one other vacancy and one vacancy coming in August. Looking for females, have updated our job posting; also RN/LPN; and one CLTS/CCS Service Facilitator. • Deputy negotiations – in the past we used an attorney for risk mitigation. Can always have them review, not be invol ved in the sharing of proposals; how would you like this handled? The committee decided that they would just have the attorney review before finalizing. • Jail staff has new pay codes – they are entering time differently but we feel it is more transparent this way. shift differentials, backpay, regular time and overtime (and the rates) are all visible now. • Corporation Counsel – will need office support; asking for part -time position or look at internal options. Adjourn the meeting: Motion made by Lemke, sec onded by Bub, to adjourn the meeting at 10:54 a.m. Motion carried. Andria Farrand County Clerk FINANCE COMMITTEE May 21, 2026 County Board Room Call Meeting to Order: Chuck Zenner called the meeting to order at 10:00am. Members Present: Chuck Zenner, Scott Mildbrand, Catherine Lemke, Lisa Carbaugh, Karen Cummings and Darrell Thompson. Members Absent: Michael Bub. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager, Gavin Fuchs, Sarah Holtz, Corey Dassow, Grant Bub, Joe Svejda, Kayda Fechhelm, Casey Belgram and Brian Wilson – Star News. Approve the Agenda: Motion by Lemke, seconded by Carbaugh, to approve the agenda with 14 items. A unanimous vote was cast, the motion carried. Approve minutes of the April 9, 2026 Finance Committee meeting: Motion by Mildbrand, seconded by Lemke, to approve the minutes of the April 9, 2026 Finance Committee meeting. A unanimous vote was cast, the motion carried. Public input/correspondence: None. Treasurer’s report: The Treasurer’s report was approved as submitted. Forest Spring Tower: Dassow informed the committee that the new lease amount of $4,000.00 for the Forest Spring Tower seems reasonable. This amount includes maintenance and electricity as well. Grant stated that this is on the lower end of pricing based on his research of other leases which are anywhere from $4,500.00-$12,000.00 per month. He also told the committee that he is looking into other carriers to add to the tower to try and recoup some revenue for the county. A motion was made by Cumming s, seconded by Carbaugh, to approve the $4,000.00 per month lease for the Forest Spring Tower. A unanimous vote was cast, the motion carried. Buildings and Grounds upcoming expenses: Svejda presented an itemized list of upcoming maintenance/repairs for Buildings and Grounds. He asked the committee for guidance on how to move forward with projects, especially those that may be time sensitive or unpredicted expenses that arise once the carry -over accounts are no longer available and would have to be requested from the Finance Committee. After some discussion, the committee asked Joe to prioritize the items on his list. He informed the committee that his department is currently in need of a new truck to replace the 2014 truck for $40,000.00 as well as repairing the Penthouse Boilers and Chiller Coup for a cost of $75,000.00. A motion was made by Lemke, seconded by Mildbrand to approve $40,000.00 for a new truck as well as $75,000.00 to repair the Penthouse Boilers and Chiller Coup. A unanimous vote was cast, the motion carried. Contingency fund requests for County Clerk’s office: Hager explained to the committee that the County Clerk’s office is requesting to go over budget to purchase a larger, private workspace for Rebecca Fallos (Benefits Specialist) as well as a second monitor for the Chief Deputy County Clerk and a new folding machine for the mailroom. There were two options presented to the committee for the workspace for Fallos. One being privacy panels only for the current workspace and the second opti on had privacy panels and a wider desk. After some discussion the committee decided to go with option two in the amount of $4,381.27 to purchase these items. A motion was made by Thompson, seconded by Cummings, to approve option two for the County Clerk’s office in the amount of $4,381.27. A unanimous vote was cast, the motion carried. Carry-overs: Hager informed the committee she is working with Hartwig to update the policy and procedures for carry -overs. Fuchs presented several reports to the committee from the information he gathered from each department regarding carry -overs. Hartwig stated that the auditors will be here in June. They can help classify the accounts since they were the ones who did the classifications. Hager and Hartwig will have more information at the next Finance Committee meeting. Debt Book contract: Hartwig explained the Debt Book contract lease is coming due. She stated that there will be a 7% increase for a one -year lease ($11,770.00) or a 5% increase for a multi - year lease ($11,500.00 per year for three years). After some discussion the committee agreed to go ahead with the multi-year lease. A motion was made by Cummings, seconded by Carbaugh, to approve the multi-year lease for 2026, 2027 and 2028 for $11,500.00 each year. A unanimous vote was cast, the motion carried. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: April 24, 2026 160152-160379 $ 311,813.69 Direct Deposit Stubs May 7, 2026 160380-160595 $ 304,896.45 Direct Deposit Stubs May 21, 2026 160596-160818 $ 312,061.73 Direct Deposit Stubs Motion by Lemke, seconded by Mildbrand, to approve the warrants and payroll as submitted. Motion carried. Finance Director’s report: Hartwig informed the committee that Fuchs has been working on fixed assets and carry -overs with each department. She also mentioned that Lisa Sodoma is working with Tyler Tech on pay codes and the auditors will be here the first week of June. April 10, 2026 287007-287114 $ 893,187.61 April 17, 2026 287115-287189 $ 271,341.89 April 22,2026 287190 $ 4,181.27 April 24,2026 287192-287255 $ 797,548.33 May 1, 2026 287256-287302 $ 182,494.01 May 5, 2026 287303 $ 180.00 May 8, 2026 287304-287393 $ 384,761.27 May 15, 2026 287394-287446 $ 299,885.23 Administrative Coordinator/HR Manager Report: Hager told committee members she is currently working on 2027 pay increases and compensation plan with Cottingham and Butler. She also mentioned the upcoming 2027 budget and asked the committee to consider if they would like to keep the process the same or make changes. She also stated that meal reimbursement is still being discussed and will bring the conversation back for the next Finance Committee meeting. Adjourn the meeting: Motion made by Lemke, seconded by Cummings, to adjourn the meeting at 10:58 a.m. Motion carried. Casey Belgram Taylor County Chief Deputy Clerk FINANCE COMMITTEE April 9, 2026 Third Floor Meeting Room Call Meeting to Order: Chuck Zenner called the meeting to order at 10:00am. Members Present: Chuck Zenner, Scott Mildbrand, Catherine Lemke, Michael Bub, Lisa Carbaugh. Members Absent: None. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager, Sarah Holtz, Corey Dassow, Joe Svejda, Sue Emmerich, Joe Harris, Casey Belgram and Brian Wilson – Star News. Approve the Agenda: Motion by Bub, seconded by Lemke, to approve the agenda with 17 items. A unanimous vote was cast, the motion carried. Approve minutes of the March 12, 2026, Finance Committee meeting: Motion by Carbaugh, seconded by Mildbrand, to approve the minutes of the March 12, 2026, Finance Committee meeting. A unanimous vote was cast, the motion carried. Public input/correspondence: None. Treasurer’s report: The Treasurer’s report was approved as submitted. Forest Spring Tower Lease: Dassow explained to the committee that the lease for Forest Spring has not been paid since 2021 resulting in the county owing $3,500.00. After some discussion, Bub asked to have Grant Bub go out to the tower and take pictures of the equipment on the tower as well as find out who owns the equipment since the tower is owned by Taylor County. Forest Spring takes care of the land around the tower, electricity and maintenance. Motion by Mildbrand, seconded by Carbaugh, to approve payment of $3,500.00 to Forest Spring from the General Fund. A unanimous vote was cast, the motion carried. Airport Coordinator position casual to permanent position: Zenner informed committee members that the current airport coordinator position is 32 hours per week. He s tated that the other two part -time employees will not be working as many hours therefore, the need to increase the coordinator’s position to 35 hours per week and be included in the county compensation plan. Motion by Mildbrand, seconded by Lemke, to approve the Airport Coordinator position from casual to permanent. A unanimous vote was cast, the motion carried. Consideration to re -open freight rail line in Taylor County: Sue Emmerich, Medford Chamber of Commerce, and Joe Harris, City of Medford, spoke to the committee members regarding the potential purchase of the Spencer-Medford rail corridor from Watco (operating as FOXY). Emmerich presented a letter from Keefe Consulting LLC that states rail restoration does not present a prudent or strategic use of Taylor County’s resources. Harris also mentioned the change in industries and how they operate. He said most previous rail shippers have transitioned to trucking. Emmerich also stated that the re -opening of the rail system would essentially eliminate the Pi ne Line trail which is one of Taylor County’s biggest attractions for tourism. Emmerich asked committee members for a letter of non -support to reopen the freight rail line in Taylor County. Motion by Mildbrand, seconded by Carbaugh, for a letter of non - support to reopen the freight rail line in Taylor County. A unanimous vote was cast, the motion carried. Courthouse surveillance program: Svejda informed committee members that the current surveillance system is no longer supporting updates and the server is also outdated. They are experiencing glitches and delays which affect the secured front entrance as well as monitoring jail inmates. Svejda stated he has budgeted for this upgrade, however, Bub proposed looking at a cloud-based server and what the cost would be. After some discussion a motion was made by Carbaugh, seconded by Mildbrand, to table the courthouse surveillance program until more information can be brought to the committee. A unanimous vote was cast, the motion carried. LTE accounting assistant position in Finance: Hartwig updated the committee on intern Gavin Fuchs. He will be done with school in May and Hartwig asked the committee to keep him as an LTE accounting assistant through the middle of June to finish working on carry-overs. Motion by Bub, seconded by Lemke, to approve the LTE accounting assistant position until June 15, 2026. A unanimous vote was cast, the motion carried. Employee benefit update: Hager is currently working with USI to change the structure of payroll and benefits as w ell as defining what a retiree is. She also mentioned that Becki Fallos will be taking over Cobra notices to stay compliant since Jacky Peterson’s retirement. No action taken. Carry-overs, leases and software agreements: Hartwig informed committee members that Fuchs still needs meet with the Sheriff’s department to discuss carry -overs. A suggestion was made to create a process to review grants and whether the grant applications would have to go the committee for approval. After some discussion, it was deci ded that Hartwig and Hager would create a process for grant requests. Resolution for Jacky Peterson’s retirement: Motion by Mildbrand, seconded by Carbaugh, to approve the Resolution for Jacky Peterson’s retirement. A unanimous vote was cast, the motion carried. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: March 26, 2026 159729-159944 $ 318,936.27 Direct Deposit Stubs April 9, 2026 159945-160151 $ 322,649.66 Direct Deposit Stubs March 13, 2026 286718-286821 $ 670,279.79 March20, 2026 286822-286903 $ 259,961.59 March 27,2026 286904-286966 $ 369,283.16 April 2, 2026 286967-287006 $ 157,316.92 Motion by Lemke, seconded by Carbaugh, to approve the warrants and payroll as submitted. Motion carried. Finance Director’s report: Hartwig stated that she didn’t have anything else to report since there was already discussion for her LTE accounting assistant position as well as the carry-overs, leases and software agreements. Administrative Coordinator/HR Manager Report: Hager asked the committee members if they had any feedback or questions for her. Adjourn the meeting: Motion made by Lemke, seconded by Carbaugh, to adjourn the meeting at 11:10 a.m. Motion carried. Casey Belgram Taylor County Chief Deputy Clerk FINANCE COMMITTEE March 12, 2026 Third Floor Meeting Room Call Meeting to Order: Chuck Zenner called the meeting to order at 9:59am. Members Present: Chuck Zenner, Scott Mildbrand, Catherine Lemke, Michael Bub. Members Absent: Lisa Carbaugh. Other Attendees: Jim Metz, Darrell Thompson, Tracy Hartwig, Nicole Hager, Sarah Holtz, Andria Farrand, Joe Svejda, Barb Koch, Jaymi Kohn, Ruthann Koch, Gavin Fuchs, Kathy Hemer, Gary Thums, Raymond Luzinski, Casey Belgram and Brian Wilson – Star News. Approve the Agenda: Motion by Lemke, seconded by Bub, to approve the agenda with 15 items. A unanimous vote was cast, the motion carried. Approve minutes of the February 12, 2026, Finance Committee meeting: Motion by Mildbrand, seconded by Lemke, to approve the m inutes of the February 12, 2026, Finance Committee meeting. A unanimous vote was cast, the motion carried. Public input/correspondence: None. Review requests for Powerline Funding by: Medford Curling Club: Kathy Hemer presented a request on behalf of the Medford Curling Club for $5,000.00 - $6,000.00 to replace the dishwasher and sink in the club’s kitchen. Motion by Mildbrand, seconded by Lemke, to approve $6,000.00 from the Environmental Impact Fee account #101.65210.0000.5391 to be given to the Medfor d Curling Club for the replacement of the dishwasher and sink. A unanimous vote was cast, the motion carried. Rib Lake Ski and Snow Club: Gary Thums presented a request on behalf of the Rib Lake Ski and Snowshoe Club for $3,015.00 for new signage. Motion by Bub, seconded by Mildbrand, to approve $3,015.00 from the Environmental Impact Fee account #101.65210.0000.5391 to be given to the Rib Lake Ski and Snowshoe club for new signage. A unanimous vote was cast, the motion carried. Roosevelt Rod and Gun Club : Raymond Luzinski presented a request on behalf of the Roosevelt Rod and Gun Club for $30,000 to build new bathrooms and showers for campers. Committee members informed Luzinski that the maximum request amount is $10,000.00. Motion by Lemke, seconded by Bub, to approve $10,000.00 from the Environmental Impact Fee fund #101.65210.0000.5391 to be given to the Roosevelt Rod and Gun Club to build new bathrooms and showers at the campground. A unanimous vote was cast, the motion carried. Treasurer’s report: The Treasurer’s report was approved as submitted. Register of Deeds Discover Card Merchant Settlement Class Action Lawsuit: After some discussion, the committee decided to take no action on the Register of Deeds Discover Card Merchant Settlement Class Action Lawsuit. ADRC Rib Lake bank account: Barb Koch, representing the ADRC, explained to committee members that their previous employee who recently retired, had been taking care of deposits for the dining site when she would come to Medford. She stated tha t there would be no fees to set up the account in Rib Lake. Motion by Bub, seconded by Mildbrand, to open an account at Forward Bank in Rib Lake. A unanimous vote was cast, the motion carried. Library Allocation: Hartwig explained to the committee members that when the checks were sent for the Library Allocation the Dorchester library was missed. She asked the committee to transfer the funds from the Contingency fund to the library fund to cover the cost. Motion by Bub, seconded by Mildbrand, to move $2,98 7.00 from the Contingency fund to the library fund to cover the cost. A unanimous vote was cast, the motion carried. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: February 26, 2026 159249-159488 $ 321,965.50 Direct Deposit Stubs March 12, 2026 159489-159728 $ 309,554.90 Direct Deposit Stubs Motion by Lemke, seconded by Bub, to approve the warrants and payroll as submitted. Motion carried. Report of 2025 Contingency and General Funds Transfers: Hartwig gave committee members an update on the 2025 Contingency and General Fund Transfers. A motion was made by Lemke, seconded by Bub, to approve the transfers. A unanimous vote was cast, the motion carried. Finance Director’s report: Hartwig informed the committee that her intern Gavin Fuchs will be here until May. He will be going to each department to discuss carry -overs with department heads. She also mentioned the Highway reconciliation is done. Hartwig also asked Joe Svejda to attend the meeting as he had questions relating to carry -overs. Zenner stated if a specific project is still ongoing into 2026 it can be continued. Projects that are statutes or grants could be continued as well. Any other carry -overs that were not accounted for in a department’s budget would have to be approved by the Finance Committee. Mildbrand also suggested that any upcoming projects should be added to the agenda for County Board. February 13, 2026 286395-286480 $ 282,790.93 February 16, 2026 40 $ 3,758.40 February 20, 2026 286481-286578 $ 1,021,595.78 February 27,2026 286579-286635 $ 362,843.84 March 3, 2026 286636-286717 $ 826,714.43 Administrative Coordinator/HR Manager Report: Hager updated the committee on the translation services that several of our departments are currently using. She will work with corporation counsel to get it set up for all departments to use. Review/Approve identified Employee Handbook Sections: Committee members reviewed the identified changes to the Employee Handbook Sections. Motion by Bub, second ed by Lemke, to approve the Employee Handbook Sections as amended. A unanimous vote was cast, the motion carried. Adjourn the meeting: Motion made by Lemke, seconded by Bub, to adjourn the meeting at 11:43 a.m. Motion carried. Casey Belgram Taylor County Chief Deputy Clerk FINANCE COMMITTEE February 12, 2026 Third Floor Meeting Room Call Meeting to Order: Chuck Zenner called the meeting to order at 9:59am. Members Present: Chuck Zenner, Scott Mildbrand, Catherine Lemke, Michael Bub, Lisa Carbaugh. Members Absent: None. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager, Sarah Holtz, Corey Dassow, Jill Sheithauer (zoom), Casey Belgram and Brian Wilson – Star News. Approve the Agenda: Motion by Carbaugh, seconded by Lemke, to approve the agenda with 14 items. A unanimous vote was cast, the motion carried. Approve minutes of the January 15, 2026, Finance Committee meeting: Motion by Mildbrand, seconded by Carbaugh, to approve the minutes of the January 15, 2026, Finance Committee meeting. A unanimous vote was cast, the motion carried. Public input/correspondence: None. Treasurer’s report: The Treasurer’s report was approved as submitted. Approve Clerk of Courts use of debit cards to pay jurors: Scheithauer appeared via zoom and explained to the committee using debit cards to pay jurors will be more cost effective and less time consuming as the current process of sending checks to jurors for payment. Motion by Bub, seconded by Mildbrand, to approve the Clerk of Court to use debit cards to pay jurors. A unanimous vote was cast, and the motion carried. Resolution Establishing Total Annual Compensation for County Elected Officials of Sheriff and Clerk of Court Pursuant to Section 59.22(1), Wisconsin State Statutes: After much discussion, the committee decided to go forward with the proposed salary for Sheriff and Clerk of Court, while removing the step increase and keeping the COLA (Cost of Living Adjustment) same as other county employees. A motion was made by Mildbrand, seconded by Lemke, to approve the Resolution Establishing Total Annual Compensation for County Elected Officials of Sheriff and Clerk of Court Pursuant to Section 59.22(1), Wisconsin State Statues, as amended. A unanimous vote was cast, the motion carried. ADRC Nutrition budget update: Hartwig presented the ADRC Nutrition budget update to the committee on behalf of Jenn Viergutz who was unable to attend the meeting. She stated there will be a shortfall in the budget this year for home delivered meals. A motion was made by Bub, seconded by Carbaugh, to use fund balance to cover the shortage for 2026. A unanimous vote was cast, the motion carried. Carry-over accounts: Hartwig asked committee members how they would like to handle carry - overs going forward. There was discussion the assigned carry -overs would be moved to an unassigned account and that departments would have to request purchases outside of their budgets from their overhead committees. Allowable carry-overs will be based on each individual carry-over requirements. A moti on was made by Carbaugh, seconded by Lemke, to move the assigned carry-over accounts to unassigned. A unanimous vote was cast, the motion carried. USI Payroll and Benefit policy development: Hager informed the committee she is working with USI to put policies in place for Payroll and Benefits. She stated that USI would develop the policies for Taylor County for a cost of $3000.00. A motion was made by Bub, seconded by Carbaugh, to approve $3000.00 for USI to update the Payroll and Benefits policy. A unanim ous vote was cast, the motion carried. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: January 29, 2026 158788-159024 $ 335,204.01 Direct Deposit Stubs February 12, 2026 159025-159248 $ 309,128.20 Direct Deposit Stubs Motion by Lemke, seconded by Mildbrand, to approve the warrants a nd payroll as submitted. Motion carried. Finance Director’s report: Hartwig updated the committee that she is currently working on year end and job descriptions. Administrative Coordinator/HR Manager Report: Hager informed the committee she is currently working on shift premiums. She also mentioned she is already receiving requests to lease space once our new hanger at the airport is finished. At the last department head meeting there was discussion about reducing the number of fax machines the county i s currently using. Hager has reached out to corporation counsel to advise on the reduction due to privacy laws. She is also looking into having a countywide interpreter. She told the committee that as of now each department contracts their own interpreter as needed. Hager updated the committee that the new fire system in the courthouse is finished and will be planning a fire drill soon. Adjourn the meeting: Motion made by Mildbrand, seconded by Lemke, to adjourn the meeting at 11:05 a.m. Motion carried. Casey Belgram Taylor County Chief Deputy Clerk January 16, 2026 286002-286109 $ 618,428.23 January 23, 2026 286110-286208 $ 416,940.44 January 30, 2026 286209-286301 $ 311,603.68 February 6, 2026 286302-286394 $ 284,781.34 FINANCE COMMITTEE January 15, 2026 County Board Room Call Meeting to Order: Chuck Zenner called the meeting to order at 9:57. Members Present: Chuck Zenner, Scott Mildbrand, Catherine Lemke, Michael Bub, Lisa Carbaugh. Members Absent: None. Other Attendees: Jim Metz, Tracy Hartwig, Nicole Hager, Sarah Holtz, Casey Belgram and Brian Wilson – Star News. Approve the Agenda: Motion by Lemke, seconded by Carbaugh, to approve the agenda with 13 items. A unanimous vote was cast, the motion carried. Approve minutes of the December 11, 2025, Finance Committee meeting: Motion by Mildbrand, seconded by Lemke, to approve the minutes of the December 11, 2025, Finance Committee meeting. A unanimous vote was cast, the motion carried. Public input/correspondence: None. Treasurer’s report: The Treasurer’s report was approved as submitted. Approve Paygov for Sheriff’s Department: Motion by Lemke, seconded by Carbaugh, to approve Paygov for the Sheriff’s Department. A unanimous vote was cast, the motion carried. Resolution Requesting State Legislative Action to Modify County Tax Levy Limits by Implementing a CPI -Based Model with a 4% Maximum Cap, Providing Counties Greater Flexibility to Meet Mandated and Essential Service Requirements: After discussion by committee members, it was decided to amend the resolution to add verbiage that would state the 4% Maximum Cap is inclusive of property value increases as well as any fuel tax collected would stay in the County which t he tax was collected. A motion was made by Bub, seconded by Mildbrand, to approve the Resolution Requesting State Legislative Action to Modify County Tax Levy Limits by Implementing a CPI -Based Model with a 4% Maximum Cap, Providing Counties Greater Flexibility to Meet Mandated and Essential Service Requirements as amended. A unanimous vote was cast, the motion carried. Resolution Consenting to Public Finance Authority Issuance of Taxable Revenue Bonds for S. C. Swiderski, LLC Project: Bub explained to the committee that this resolution is if S. C. Swiderski, LLC Project would need to be refinanced. There is no financial impact on Taylor County. A motion was made by Carbaugh, seconded by Bub, to approve the Resolution Consenting to Public Finance Authority Issuance of Taxable Revenue Bonds for S. C. Swiderski. LLC Project. A unanimous vote was cast, the motion carried. Mileage Rates: After much discussion, a motion was made by Carbaugh, seconded by Lemke, to approve the departmental mileage rate to be $0.05 less than the reimbursement mileage rate. A unanimous vote was cast, the motion carried. Finance Director’s Report: Hartwig informed the committee that the auditors will be here next week. She is still working with them on the Highway reconciliation. There was also discussion about carry-overs. It will be an action item at the next Finance Committee meeting. She also noted that W2’s and 1099’s are done and will be sent out next week. Warrants and Payroll as submitted: Warrants submitted were: Payroll submitted was: December 18, 2025 158115-158351 $ 335,226.11 Direct Deposit Stubs January 2, 2026 158352-158557 $ 331,908.60 Direct Deposit Stubs January 15, 2026 158558-158787 $ 362,149.47 Direct Deposit Stubs Motion by Lemke, seconded by Carbaugh, to approve the warrants and payroll as submitted. Motion carried. Zenner left the meeting at 10:40 am. Administrative Coordinator/HR Manager Report: Hager informed the committee that she is still working on cross training for payroll and benefits as well as utilizing Tyler Technologies software to its full extent. She also updated the committee on the per diems and committee meetings stating that in 2025 there was approximately $20,000.00 less in costs for meetings compared to 2024. Adjourn the meeting: Motion made by Lemke, seconded by Carbaugh, to adjourn the meeting at 10:48 a.m. Motion carried. Casey Belgram Taylor County Chief Deputy Clerk December 12, 2025 285536-285652 $ 862,372.61 December 19, 2025 285653-285760 $ 621,672.03 December 30, 2025 285761-285855 $ 239,138.52 January 9, 2026 285852-286001 $ 757,489.85