2025 Adopted Budget

2025 ADOPTED BUDGET Waukesha County Executive Paul Farrow (Term Expires April 2027) Waukesha County Board of Supervisors (Terms Expire April 2026) Chairperson James A. Heinrich (9th District) First Vice-Chairperson Keith Hammitt (23rd District) Second Vice-Chairperson Jacob LaFontain (7th District) 1st District Steve Styza 6th District Jeremy Walz 14th District Christine Mommaerts 20th District Thomas J. Schellinger 2nd District Wayne Euclide 8th District Johnny Koremenos 15th District Robert L. Kolb 21st District Joel R. Gaughan 3rd District Richard Morris 10th District Terry Thieme 16th District Michael A. Crowley 22nd District Gary J. Szpara 4th District James Batzko 11th District Christine M. Howard 17th District Brian Meier 24th District Larry Bangs 5th District Jennifer Grant 12th District Peter M. Wolff 18th District Larry Nelson 25th District Darlene M. Johnson 13th District John D. Leisemann 19th District Darryl J. Enriquez About the Cover: Naga-Waukee War Memorial Golf Course with Pewaukee Lake in the distance. Cover Photo by: Christopher Dickerson, Land Information Systems Analyst, Parks and Land Use Department Composition and Layout by: Hillary Mintz, Press Secretary/PIO to the County Executive, Lisa Kwiat, Public Communications Coordinator, Health & Human Services/Public Health The entire budget can be found at http://www.waukeshacounty.gov/budget 2 _____________________________________________________________________________________ TABLE OF CONTENTS _____________________________________________________________________________________ Table of Contents ................................................................ 3 Introduction Budget Message-County Executive Paul Farrow................ 4 Quick Questions .................................................................. 8 Reader’s Guide ................................................................... 9 Departments By Functional Area Chart ............................ 10 Departments Organizational Chart.................................... 12 Community Profile ............................................................. 13 List of Graphs .................................................................... 16 List of Tables ..................................................................... 17 Award for Distinguished Budget Presentation................... 19 Summary Budget Assumptions/Amendments to the Prop. Budget ... 23 Tax Levy Summary ........................................................... 24 Budget Summary .............................................................. 25 Summary by Functional Area by Agency by Fund ............ 26 Tax Levy by Functional Area ............................................. 28 2023-2025 Expenditures ................................................... 30 2023-2025 Revenues ........................................................ 40 Decision Making Criteria New Positions & Budgeted Positions Summary by Functional Area ........ 47 Fund Balance Projections ................................................. 48 Functional Area Summary by Fund Type .......................... 54 Appropriation Unit Summary by Fund Type ...................... 55 Strategic Planning and Budget Policies Strategic Planning Overview ............................................. 59 Waukesha County Planning Processes ............................ 61 Waukesha County Five Year Financial Forecast .............. 63 Financial Management Policies ........................................ 64 Capital and Operating Budget Process ............................. 69 Financial Structure ............................................................ 72 Waukesha County Budgetary Funds ................................ 74 Fund Descriptions ............................................................. 75 Justice and Public Safety Justice and Public Safety Summary .................................. 79 Emergency Preparedness ................................................. 87 District Attorney ............................................................... 103 Circuit Court Services ..................................................... 117 Medical Examiner ............................................................ 133 Sheriff .............................................................................. 141 Health and Human Services Health and Human Services Summary ........................... 161 Corporation Counsel Child Support General Fund ......... 171 Department of Health & Human Services (H&HS) .......... 179 Health & Human Services General Fund ........................ 184 Administrative Services ................................................... 185 Children and Youth Family Services .............................. 192 Child and Youth Coordinated Services ........................... 198 Clinical Services .............................................................. 203 Health and Human Services (Cont.) Criminal Justice Collaborating Council ............................ 213 Public Health .................................................................... 216 Veterans’ Services ........................................................... 220 Aging & Disability Resource Center (ADRC) ................... 222 Aging and Disability Resource Center Contract Fund ...................................................... 229 Special Purpose Grant Fund (ARPA) ............................. 231 Parks, Environment, Education and Land Use Parks, Environment, Education and Land Use Summary ......................................................... 233 Register of Deeds ............................................................ 241 Extension Waukesha County ........................................... 249 Bridges Library System .................................................... 259 Parks and Land Use ........................................................ 271 Public Works Public Works Summary ................................................... 335 Public Works .................................................................... 343 General Administration General Administration Summary .................................... 387 County Executive ............................................................. 393 County Board ................................................................... 399 County Clerk .................................................................... 405 County Treasurer ............................................................. 413 Department of Administration .......................................... 421 Corporation Counsel ........................................................ 457 Non-Departmental Non-Departmental Summary ........................................... 463 Non-Departmental – General Fund ................................. 469 Health and Dental Insurance Fund .................................. 472 Contingency Fund ............................................................ 478 Special Purpose Grant Fund (ARPA) ............................. 479 Debt Service Debt Service .................................................................... 485 Capital Projects Capital Projects ................................................................ 493 Capital Projects Plan ....................................................... 547 Stats/Trends Statistical Trends and Tables .......................................... 553 Position Summaries ......................................................... 573 Department Position Detail .............................................. 577 Glossary of Significant Terms .......................................... 639 Glossary of Acronyms ...................................................... 647 Subject Index ................................................................... 648 3 Waukesha County Office of the County Executive Paul Farrow County Executive To: Residents of Waukesha County and Honorable County Board Members From: Paul Farrow, County Executive Date: December 11, 2024 The 2025 Adopted Budget maintains long-standing priorities while facing cuts in multiple areas. Even as general inflation has slowed in recent months, the cost to keep the county safe and maintain the infrastructure that residents and businesses rely on, continues to pose challenges. The reality is, those challenges cannot be addressed under state-mandated levy limits. On a positive note, we were able to stretch scarce dollars a little further this year because higher interest rates have generated significant improvements in investment income, an increase of $1.1 million. Even with this additional funding, difficult decisions had to be made, which are detailed below. Beyond 2025, we will not be able to significantly tap into this revenue source again to alleviate future budget pressures. This is due to a forecasted decline in interest rates and expected decrease in invested balances as federal funds are spent by the end of the grant terms. Last year, leadership at the state sought to address the fiscal pressures that local governments have long faced. They did this by providing services to their residents and increasing Shared Revenues after being frozen for many years. While the aid was appreciated, the measure fell short for Waukesha County by maintaining features that disproportionately underfund the third most populous county in the state. Waukesha County is tied for the lowest amount of Shared Revenue per capita among the 72 counties, and the $3.5 million in additional funding has been allocated entirely to cover the cost to continue and the compensation study adjustments that were needed to address significant staffing shortfalls. We cannot count on the state or federal government to solve these issues for us. Budgets require prioritization, and the budget before you continues to put justice and public safety at the forefront, as our residents expect. The vast majority of new tax levy and resources is being dedicated to these programs. This includes making the difficult decision to shift $2.0 million of tax levy and other ongoing revenues that support the County’s down payment funding in the Capital Plan to the Sheriff’s Department. This move will accommodate the pressing medical and inmate population needs at the jail. The County will still meet the minimum 20% down payment policy in 2025, but may have to lower this standard and rely more on borrowing in light of future infrastructure needs. And like investment income, this is the kind of measure that can only be used one time and is not available for subsequent budget pressures beyond 2025. All of this is why I convened the Budget Task Force earlier this year. The fiscal challenges we face are significant. The County benefited from multiple sessions of public input from community leaders as we plot a long-term path to providing the services and infrastructure that residents expect and demand. I look forward with working with you on these issues as we go forward. COUNTY EXPENDITURES AND REVENUES Proposed expenditures in the budget total $388.5 million, a decrease of $2.9 million from the prior year. Operating budget expenditures increase $6.3 million or 1.9%. Capital project expenditures decrease $9.2 million for a total capital budget of $43.7 million and includes the 2025 construction phase for the courthouse renovation project, repaving and rehabilitation of County Trunk Highways, and improvements to park infrastructure and facilities. The proposed 2025 general property tax levy totals $115.5 million, an increase of 0.59% or $675,235. The increase includes a factor for tax increment district closures, prior-year unused levy capacity, debt service on infrastructure 4 investments and a net new construction growth rate of 1.45% as compared to 1.79% in the prior year. This is offset by the state’s elimination of the personal property tax beginning in the 2025 budget and a corresponding aid payment of $1.2 million to offset the impact. The growth in levy is against an equalized property tax base of $85.7 billion, which experienced a 3.7% increase. The general county tax rate decreases $0.04 per $1,000 of property value, from $1.39 to $1.35. The budget continues careful management of personnel, with total personnel costs increasing 2.6% from the 2024 budget. This includes a net reduction in funded regular full-time and part-time positions of 11.3 FTE, offset by the cost to continue existing staff. This is mostly due to reductions in state/federal funding and cost pressures experienced under the state’s property tax levy limits, described in more detail below. The 2025 budget includes changes in key revenue sources.  American Rescue Plan Act (ARPA) funding decreases $26.7 million, as the county’s $78.5 million allocation from the Coronavirus State and Local Fiscal Recovery Funds program comes to an end. I would like to thank the County Board for their support the last few years, as we prudently targeted these funds to make lasting improvements. We have used these funds to initiate the building of a courthouse that will serve the county’s justice needs for several decades, saving taxpayers tens of millions of dollars in debt borrowing costs; expanded the revolving loan GROW Fund to promote economic development; supported sworn officer pay increases to improve staffing levels and promote public; and initiated a program to deploy crisis clinicians with law enforcement to mitigate the amount of time sworn staff remain on the scene and direct individuals to appropriate care. One last appropriation of $615,000 is budgeted to support the implementation of an enterprise resource planning (ERP) system, which is allowable under the grant rules because it is under contract before the end of 2024. Other existing appropriations for capital projects (e.g., the courthouse) are also under contract, and will be spent before the final deadline of December 31, 2026. All other remaining funds will be spent or claimed against eligible expenses before the year-end 2024 financial year closes.  The Federal Reserve has increased interest rates multiple times between March of 2022 and July of 2023 in an effort to slow inflation. This has resulted in improving investment income, which is budgeted to increase $1.1 million in the Treasurer’s Office.  Continuing strong demand for quality outdoor recreation leads to an increase in various parks fees (e.g., annual/entrance stickers, camping fees) of $115,000. The County’s long-standing practice of supporting our parks with fees from those who enjoy these quality-of-life amenities (making up 77% of funding), reduces tax levy reliance and is one of the factors that makes Waukesha County a fiscally conservative leader. The Justice and Law Enforcement program areas remain a priority, receiving over $3.5 million of additional tax levy, which is more than the overall general tax levy increase of $675,235 due to shifting levy from capital projects and freeing up resources through higher investment income. An additional $2.1 million of state Shared Revenue was provided to this functional, including $2.0 million re-allocated from capital projects to replace ARPA funding that was budgeted in 2024 to phase-in the impact of the compensation study and to cover higher jail costs (discussed below).  The Sheriff’s Department receives an additional $2.8 million in tax levy, an increase of 8.7%, and an additional $1.5 million in Shared Revenue. The increase is possible after the transfer of $2.0 million in tax levy and other ongoing revenues that previously used to fund a significant portion of the down payment in the capital projects budget. The need is driven by increase of over $1.0 million or 44% in jail medical contract costs. In addition, higher inmate populations at the jail are straining capacity, and this budget assumes the removal of all federal inmates, and the corresponding $1.2 million in revenue, to free up needed space in advance of a future jail expansion. Even with the additional resources, the department will need to unfund 2.0 FTE deputy sheriff positions in 2025 to meet target. 5  Emergency Preparedness, which includes emergency dispatch operations for the Sheriff’s Department and 34 municipalities, budgets an increase of $450,000 or 6.5% in tax levy, driven mostly by increasing personnel costs as the department implements compensation study to address high telecommunicator (dispatcher) vacancy levels and the loss of a $124,000 grant, assumed in the 2024 budget. The department will be unfuding a 1.0 FTE telecommunicator, a 1.0 FTE telecommunicator supervisor, as well as funding that supported a 1.0 FTE overfill telecommunicator.  The District Attorney’s Office receives an increase in tax levy of $100,000 or 4.4%. The state Department of Justice has reduced the department’s VOCA grant award revenue by $249,000 to $100,000. This budget helps offset the loss by allocating $160,000 of prior-year Opioid Settlement fund balance, but the department will still need to eliminate 1.0 FTE victim witness counselor as a result of reduced state/federal support. ARPA funding of $303,000 sunsets at the end of 2024, resulting in the loss of a prosecutor, senior administrative specialist, and victim witness specialist. The conclusion of the SMART grant in 2024 means the loss a state-employed prosecutor and a part-time administrative assistant.  Circuit Courts receive an additional $100,000 or 1.7% in tax levy and is expected to receive an additional $220,000 in federal IV-D (child support-related) reimbursements, to help cover the cost to continue while the state Circuit Court Support grant remains stagnant after many years.  The Medical Examiner’s Office receives an increase in tax levy $65,000 or 4.6%, along with $114,000 of Opioid Settlement funds to help cover the increasing cost to continue and a $76,000 decrease in revenues for medical examiner services provided to Washington County, as part of a restructuring of that contract to adjust the level of service and decrease workload. SERVICE LEVEL ADJUSTMENTS The 2025 budget includes changes in service levels in several areas.  Utility expenses for general county buildings that are accounted for in the Department of Public Works – General Fund consist of electricity, natural gas, and water/sewer service, and are budgeted to increase $308,700 largely due to rate increases. In order to meet these and other rising costs, the department is unfunding two building services workers in the Housekeeping program and will rely on contracted staff to pick up most of the work. The department is also reducing the base Building Improvement Plan budget, which funds maintenance, repair, and replacement to keep county buildings and related mechanical systems in good working condition, by $100,000.  The Department of Public Works – Transportation Fund budget assumes a $134,600 decrease in state General Transportation Aid revenue, based on the current-year allocation. The department is balancing this budget by reducing its budget for road salt on county highways by $116,000. This translates to a decrease of 2,000 tons, from 14,700 tons to 12,700 tons, which is more in-line with historical averages, but provides less flexibility for severe winters.  The Sheriff’s Department ended Huber operations at the Northview facility in June of 2024 and replaced it with an expanded electronic monitoring program. This was done to shift staffing resources to the main jail and reduce overtime costs. This budget includes $536,000 of General Fund balance to support electronic monitoring, which will need to be phased-out in favor of ongoing revenues over multiple years.  Health and Human Services is offsetting a $163,300 decrease in federal ARPA funding that was allocated directly to the Aging and Disability Resource Center – General Fund budget by reducing in-home care (e.g., bathing) by $68,100 and meals provided through senior dining centers and home delivery by $26,500. 6 INVESTING IN INFRASTRUCTURE The 2025 capital budget, with total expenditures of $43.7 million, decreases $9.2 million from the 2024 budget, and includes $20.4 million for the 2025 construction phase for the Courthouse Project Step II: Renovate 1959 Courthouse, which is a decrease in planned spending of $15.0 million from the 2024 phase. The project will improve security, address aging and out-of-date facility systems, and ensure that facilities can support the next fifty years of growth in the County. The 2025 budget also includes $5.2 million toward the rehabilitation of CTH O (Moorland Road), between CTH ES (National Avenue) and CTH D (Cleveland Avenue) in the City of New Berlin as part of a multi-year effort to improve multiple segments along one of the County’s busiest highways. After one of the County’s salt domes collapsed earlier this year, there is $1.5 million set aside to replace it, partially offset with $465,000 in insurance reimbursements. There is a total of $470,000 budgeted to replace the roof and uninterruptible power supply at the Communication Center. The budget also initiates efforts to address increasing inmate population at the Jail with $250,000 toward a study to evaluate construction options. PROJECT FUNDING AND DEBT MANAGEMENT The County values strategic, long-range capital planning, budgeting and debt management policies and practices. Down payment support for the capital budget decreases $20.4 million, mostly due to a planned reduction in ARPA funding toward projects of $17.9 million. In addition, a combination of tax levy, Shared Revenue, and other ongoing revenues decrease $3.2 million, to offset the elimination of $1.2 million in ARPA funding in multiple justice and public safety budgets that had been used to phase-in the impact of the compensation study, and $2.0 million for budget pressures at the jail, as mentioned previously. The remaining down payment equals 22% of net capital costs, which is above the target policy of 20%, but will be difficult to maintain in future capital plan years. Borrowed funds are budgeted at $29.2 million, an increase of $8.4 million from the 2024 budget. This includes $25.0 million in borrowing for the capital plan, an increase of $8.0 million from the 2024 budget, and $4.2 million in borrowing for major vehicle replacements, an increase of $0.4 million. The County’s 2025 debt service expenses are budgeted at $17.2 million, which is well within the County’s key benchmark ratio of debt service expenditures to the total governmental operating expenditures of less than 10%. Maintaining debt service on borrowing at a lower level in the range of 5.5% to 6.5% assures the County will be able to maintain its infrastructure without diminishing funding needed for direct services for future generations. ACKNOWLEDGEMENTS I would like to thank the Waukesha County staff that helped prepare the 2025 Waukesha County Budget and the County Board Supervisors who reviewed these difficult decisions and worked hard to deliver a budget that will continue our commitment to the taxpayers of Waukesha County to remain a low-tax leader. Sincerely, PAUL FARROW 7 _______________________________________________________________________________________________ Quick Question? (See page 648-649 for the Subject Index) The following should assist the reader with answering some of the more commonly asked questions about the Waukesha County budget. CHECK IT OUT! What does the County Executive have to say about the 2025 Budget? 4 Taxes! 2025 Edition What is the impact of the levy limit on the budget over time? 24 How much of this budget is supported by tax levy? 25 Which areas get the most tax dollars? 28-29 How is the County Organized? How is the county organized? 10, 12 What departments are in each functional area? 26-27 Pillars? What do they have to do with organizing the county? 60 How many people are working in all of these departments? 573 Financial Summary How is the county’s tax levy used? 28-29 What are the county’s major expenditures? 30-39 What are the county’s major revenue sources? 40-46 Are my taxes higher or lower than other counties? 563-564 Big Projects in 2025 & Beyond! What are the big projects this year? 497-498 How are we paying for these projects? 496 Can we afford to do all of these projects? 493 What areas are planning for projects over the next five years? 549-550 Where can I find out more about the American Rescue Plan Act? 479-484 Sounds like a plan! What factors do you consider when developing the budget? 23 How many plans does the county have and what do they have to do with the budget? 61-63 What is the process for developing the budget? 69 Fun Facts & Stats How many municipalities does Waukesha County have? 13 What are Waukesha County’s unique economic demographics? 14 What is the population of the county? 13, 557 What is the county’s equalized property value by municipality? 558 What is the levy rate history and how does it compare to the actual levy amount? 561 Who are the department heads? 650 8 READER’S GUIDE Introdu ction The budget document contains information about many aspects of Waukesha County Government. To make this budget book easier to use and read, this Reader's Guide and the Quick Reference Guide have been developed. In addition, the following resources are available to the reader for locating information: Table of Contents, Listing of Graphs and Tables, Glossary, and Index. Finally, the Transmittal Letter and the Budget Message should assist the reader with understanding many of the key issues within the Waukesha County Budget. Document Organization The County's annual budget book is divided into the following sections: Introduction, Summary, Strategic Planning and Budget Policies, Operational (divided into functional areas), Debt Service, Capital Projects, and a Statistics and Trends section. The Introduction includes county demographics, the County Executive’s Budget message, the Transmittal letter (in the Adopted Budget Book), county organizational charts, and the Community Profile. The Summary provides a synopsis of the operating and capital budgets; tax levy; budget assumptions; budget summaries, highlighting major expenditures and revenues; criteria for new positions; a summary of budgeted positions; fund balance projections (in the Adopted Budget Book); fund descriptions; and functional area and appropriation unit revenue and expenditure summaries. The Strategic Planning and Budget Policies section includes the County’s Strategic Planning Mission Statement Vision Statement, Standards of Excellence and County-wide Pillars; County Planning Process; Financial Management Policies; Capital and Operating Budget Process; Budget Amendment Process and Financial Structure of the county. The Operating, Debt Service, and Capital budgets are presented within functional areas with a summary section included at the beginning of each area. Functional areas include: Justice and Public Safety - Court system, correctional operations, and public safety. Health & Human Services - Services to improve quality of life and self-sufficiency. Parks, Envir, Educ & Land Use - Recreational, educational, environmental, and land use activities. Public Works - Road planning, design and maintenance, county-wide fleet maintenance, airport, transit, and facilities maintenance. General Administration - County governmental functions and administrative support. Non-Departmental - County-wide items not within direct control of a specific department, an internal service fund for health and dental insurance, and the Contingency Fund. Debt Service - Principal and interest payments on long-term general obligation debt. Capital Projects - Major acquisition and construction of infrastructure or technology improvements with long-term financing requirements. The Statistics/Trends section includes general county trend data such as population and equalized value; five- to ten-year data trends of expenditures, revenues, and debt service, and comparative property tax rates. Each department is introduced by a page that details the functional/program structure of that department. The summary page includes the fund type. Fund types are defined in the Glossary of Significant Terms and explained in the Fund Description pages of the Summary section and Fund Structure section of the Strategic Planning and Budget Policies section. 9 WAUKESHA COUNTY DEPARTMENTS BY FUNCTIONAL AREA CHART Waukesha County Justice and Public  Safety Emergency  Preparedness District Attorney Circuit Court Medical Examiner Sheriff Health  and Human  Services Corporation  Counsel:  Child Support Health and Human  Services Parks, Environment,  Education,  & Land Use Register of Deeds UW‐Extension Bridges Library System Parks and Land Use Public Works Public  Works General  Administration County Executive County Board County Clerk County Tre as ure r Department of  Administration Corporation  Counsel Non‐Departmental Non‐Departmental DEPARTMENTFUNCTIONAL AREA 10 READER’S GUIDE Department Budget Sections Department operating budgets are intended to highlight the budget and policy issues of each department presented in the following format: Department Statement of Purpose/Summary - This section includes the department’s statement of purpose, summary of the depart ment’s revenues, tax levy, and expenditures. The department’s revenues, expenditures, and tax levy are required by fund for the prior year actual, for the current year adopted budget, the current year estimate, and for the ensuing year budget request. This section includes the absolute dollar and percentage change by appropriation unit, from the current year adopted budget to the ensuing year budget request. Also included, is a budgeted position summary of all full-time and part-time budgeted positions for a department, and the use of overtime and temporary extra help, which are stated in full-time equivalents (FTEs) based on 2,080 hours per year. Multi-fund departments will also complete a summary page summarizing information f or all funds. For each separate fund, a Fund Purpose statement is displayed. Major Departmental Strategic Plan Objectives are indicated - This section identifies key budget initiatives organized under County- Wide Pillars. The five pillars are 1.Customer Service 2, Quality, 3.Team, 4. Health and Safety, and 5. Finance. Departmental objectives (goals) – focus on areas that utilize significant budget resources. Performance Measures - are metrics that demonstrate level of achievement over multiple years. Current and Planne d Ca pital Projects - This section provides a listing of open and planned capital projec ts that impact the department’s operation. It includes project number, name, expected completion year, total project cost, and estimated percent completed at year-end. The estimated operating impact is also identified with a cross reference to the project summary information. Budgeted Positions Summary - This section summarizes personnel information ( detailed listings of funded positions that are included in the Statistics and T rend section). This section also includes changes in the number of positions for the adopted budget to ensuing year requests with an explanation of the changes. Appropriation Units - One or more expenditure accounts grouped by purpose for budgetary control, including: 1. Personne l Costs - Costs of all salary and non-salary compensation incurred in accordance w ith county policy. This includes wages, longevity, temporary extra help, and overtime compensation paid to county employees. This also includes compensation for sick leave, holiday, vacation, education leaves, and uniform allowances. Major employee benefits include the Wisconsin Retirement System pension, Social Security contributions, and health, dental, life, and long-term disability insurance. 2. Operating Expenses - Costs of all utilities, materi als, supplies, travel, training, and contract services and other expenses nec essary for the operation of a department. This also includes costs of all services purchased from outside vendors. 3. Interdepartmental Charges - Costs of all labor, materials, supplies, or services purchased by one county department from another county department (mainly provided by Internal Service funds). 4. Fixed Assets/Improvements - Costs of all equipment items (more than $5,000) purchased by departments. This categor y includes capital outlay, small office equipment items, large automotive equipment items, and major grounds and building maintenance projects. However, it excludes capital projects as defined by the county code. Programs - In this section, a program is defined as a major activity or expenditure area that a department budgets and accounts for in its operations. This section identifies prior year actual, current year adopted budget, current year estimate, ensuing year budget request, and the change in budgeted dollars from current to ensuing year by program. Program budget highlights include major expenditure and revenue changes, along with budget year program changes, initiatives and key department budget issues specific to the ensuing budget year, new positions, and significant position changes. The Subject Index provides page number references for listed subjects. 11 Judicial Branch Legislative Branch Legend Elected Officials County and State Shared Governance Board or Commission Governance Executive Branch Waukesha County Organizational Chart Citizens of Waukesha County County Executive County Board Circuit Court Judges Corporation CounselAdministration Health & Human Services Medical Examiner Parks and Land Use Public Works Research & Audit ServicesClerk of Courts County Clerk Sheriff Treasurer Court Commissioners Juvenile Court Probate Court UW Extension Federated Library LegislativeEmergency Preparedness District Attorney Register of Deeds 12 WAUKESHA COUNTY, WISCONSIN • COMMUNITY PROFILE EQUALIZED PROPERTY VALUES Including TID $88,230,894,000 Excluding TID $85,713,447,900 COUNTY POPULATION* As of 1/1/2024 413,728 2020 Census 406,978 *WI Department of Administration (2024), U.S. Census Bureau (2020) BRIEF WAUKESHA COUNTY HISTORY In April of 1846 Waukesha County was formed with sixteen townships. Supervisors representing each of the sixteen towns were elected to organize a county board, elect officers and to provide for and build necessary county buildings. In 1965, the Wisconsin State Supreme Court ruled that county boards must equitably represent the population, and the Waukesha County Board switched to supervisory districts that represented an equal number of citizens, rather than the units system used previously. In April of 1991, a new form of county government was established. The first county executive was elected by the voters of Waukesha County to be responsible for the administrative functions of county government. The county board reorganized to better reflect this new form of governing. The county executive also proposes the County Budget and has the ability to veto actions of the county board, and to appoint members to advisory boards and commissions. Effective April 2008, the County Board reduced their membership from 35 to 25, but maintained the seven standing committees. WAUKESHA COUNTY TODAY Waukesha County is located in southeastern Wisconsin, directly west of Milwaukee County and 100 miles northwest of Chicago. Waukesha County is part of the Milwaukee Standard Metropolitan Statistical Area (SMSA) and is the third most populous county in the State. The County has the highest median household income, second highest per capita income, and the third highest equalized property tax base in the State. The County covers 576 square miles and consists of 8 cities, 22 villages and 8 towns. The County Board is represented by 25 County Board Supervisors. 13 EMPLOYEES 2023 ProHealth Care 4,430 EQUALIZED 2022 Froedert 4,322 VALUE RANK Kohl's Department Stores 4,000 Wimmer Brothers $351,144,648 1 Quad Graphics Inc. 3,601 The Corners of Brookfield* $226,337,400 2 Roundy's (Kroger) 3,387 ProHealth Care $187,556,232 4 Advocate Aurora Healthcare* 2,800 Brookfield Square* $180,054,000 5 Generac 2,047 Aurora $179,713,917 6 General Electric Healthcare 2,000 Individual $177,801,860 3 Milwaukee Electric Tool/Empire Level 2,000 Fiduciary Real Estate Development $162,817,200 8 School District of Waukesha 1,600 Bielinski Homes $146,742,188 N/A Target Corporation 1,565 Froedert Health $142,425,116 N/A Wal-Mart Corporation 1,517 Target Corporation $141,656,496 9 Waukesha County 1,424 Subtotal $1,896,249,057 Elmbrook School District 1,209 % Total 2023 Equalized Value** 2.2% Eaton Cooper Power Systems 1,200 *Includes adjacent and nearby properties owned by multiple entities Spring City/Pieper Electric 1,200 **2023 total equalized value including TID of $84,956,236,000 Waukesha County Technical College 1,034 Source: Waukesha County Tax System & Wisconsin Department of Revenue Subtotal 39,336 See Waukesha County Annual Comprehensive Financial Report for more detailed information * No survey responsed received in 2024. Latest response available (2021) is used. Source: Data Axle Genie (www.salesgenie.com), the Village of Sussex official statement dated March 14, 2023, City of Brookfield official statement dated June 6, 2023, City of Waukesha 2024 Executive Operating Budget, and direct employer contacts February 2024. CONSTRUCTION & BUILDING PERMITS Residential Value Year Number in 000's 2023 847 $443,154 EMPLOYMENT BY INDUSTRY 2022 1,010 $502,943 INDUSTRY 2023 NAICS (1) 2021 1,124 $599,050 Retail Trade, Transportation, Utilities 51,270 2020 868 $393,312 Manufacturing 42,908 2019 879 $354,686 Education and Health 43,235 Source: U.S. Department of Commerce Professional and Business Services 36,707 Leisure and Hospitality 22,037 Construction 19,007 Financial Activities 14,964 INCOME, JOBS, AND UNEMPLOYMENT Other Services (2) 8,366 PER CAPITA INCOME, 2023 (1) Public Administration 6,254 Waukesha County $91,766 Information 3,050 State of Wisconsin $64,976 Total 247,798 United States $69,810 (1) North American Industry Classification System JOBS, 2023 (2) 247,798 Source: Wisconsin Department of Workforce UNEMPLOYMENT RATE, 2023 (3) 2.6% Development, Bureau of Workforce Information (2) Includes Natural Resources. (1) Bureau of Economic Analysis - US Department of Commerce (2) Wisconsin Department of Workforce Development (3) Bureau of Labor Statistics - US Department of Labor Agr./Forest/ Budget Year Swamp/Other 2021 $11,935,477 $1,627,680 $312,921 2022 $12,799,348 $1,667,999 $322,223 2023 $14,311,879 $1,719,154 $367,648 2024 $16,183,154 $1,867,723 $388,933 2025 $16,518,746 $1,966,122 $413,693 % of Total 18.7% 2.2% 0.5% See STATS/TRENDS Section for more detailed information * Includes Tax Incremental District Value $51,003,150 $893,618 78.6% 0.0% $58,082,799 $925,014 $65,568,918 $947,508 $69,332,332 $0 $47,857,267 $886,813 EQUALIZED PROPERTY VALUE BY CLASS * ($000's) Residential Personal Commercial Mfg.Property WAUKESHA COUNTY, WISCONSIN ● COMMUNITY PROFILE ECONOMIC DEMOGRAPHICS LARGEST EMPLOYERS PRINCIPAL TAXPAYERS EMPLOYER TAXPAYER 14 WAUKESHA COUNTY, WISCONSIN • COMMUNITY PROFILE DEMOGRAPHICS ELEMENTARY AND SECONDARY EDUCATION School Districts Arrowhead Union High; Elmbrook; Hamilton; Hartland-Lakeside; Kettle Moraine; Lake Country; Menomonee Falls; Merton Community; Mukwonago; Muskego-Norway; New Berlin; Norris; North Lake; Oconomowoc Area; Pewaukee; Richmond; Stone Bank; Swallow; Waukesha Educational Attainment: Percent High School Graduate or Higher* Waukesha County: 97.8% Wisconsin: 93.6% *Source: US Census Bureau, https://data.census.gov, American Community Survey 5-Year Estimates, updated annually. SCHOOL ENROLLMENT* 2023-2024 Academic Year Public: 60,558 Private: 11,139 Home schooling: 1,652** *Source: Wisconsin Department of Public Instruction **May exclude enrollment counts from districts that have few home-schooled students, due to privacy law. POST-SECONDARY EDUCATION Colleges and Universities Carroll University, City of Waukesha Ottawa University-Milwaukee, City of Brookfield ***University of Wisconsin-Milwaukee at Waukesha, City of Waukesha ***Campus will close after the Spring 2025 semester. Technical and Vocational Schools Waukesha County Technical College, Village of Pewaukee campus Sky Plaza (Pewaukee) campus City of Waukesha campus TRANSPORTATION Roads 405 miles Waukesha County roads 207 miles State Highway roads (In County) Public Transit Waukesha Metro Transit Contract Administrator Wisconsin Coach Lines Milwaukee County Transit System (MCTS) Commuter-oriented bus services along major corridors – Para Transit Services Specialized transportation (Ride line) service provided by the Waukesha County, Department of Aging and Disability Resource Center UTILITIES Electric Power WE Energies City of Oconomowoc Electric & Gas Telephone AT&T/Direct TV CenturyLink Spectrum Natural Gas WE Energies Wisconsin Gas Company Solid Waste Private Collection and Hauling Services General use landfills within the County Community recycling programs The County oversees a privately operated Material Recycling Facility in partnership with the City of Milwaukee, with 26 Waukesha County municipalities participating. Water 14 publicly owned water utilities Numerous small-private water utilities Water drawn from groundwater aquifers Sanitary Sewerage 19 sanitary sewerage systems served by 7 public wastewater treatment plants EMERGENCY SERVICES* Waukesha County Communications Center consolidates police, fire, and emergency dispatch for the Sheriff’s Department and 34 municipalities *Source: State of Wisconsin, Department of Justice 15 ____________________________________________________________________________ ___ LIST OF GRAPHS _______________________________________________________________________________ 2025 Tax Levy Summary .................................................................................................... 24 Tax Levy by Functional Area 2025 compared to 2021 ...................................................... 28 2021-2025 Budgeted Tax Levy by Functional Area ........................................................... 29 2025 Expenditures by Functional Area as a Percent of Total ........................................... 31 2025 Revenues as a Percent of Total ................................................................................ 41 Budgeted Total Revenues 2025 ......................................................................................... 41 Intergovernmental Revenues ............................................................................................. 43 Charges for Services .......................................................................................................... 44 Five-Year Financial Forecast ............................................................................................. 63 Justice & Public Safety 2023-2025, Expenditures, Revenues & Tax Levy ....................... 81 Health & Human Services 2023-2025, Expenditures, Revenues & Tax Levy ................... 163 Parks, Environment, Education and Land Use 2023-2025, Expenditures, Revenues & Tax Levy ..................................................................... 235 Public Works 2023-2025, Expenditures, Revenues & Tax Levy ....................................... 337 General Administration 2023-2025, Expenditures, Revenues & Tax Levy ....................... 389 Non-Departmental 2023-2025, Expenditures, Revenues & Tax Levy ............................... 465 Debt Service Requirements, Payments 2024-2035 ........................................................... 488 Projected Debt Service, Five-year Capital Projects Plan ................................................... 491 Waukesha County Capital Projects Plan by Functional Area 2025-2029 ......................... 548 County Tax Levy Dedicated to State Mandates ................................................................. 555 Equalized Property Value, Rate of Change ....................................................................... 559 Equalized Property Value by Class of Property ................................................................. 560 Outstanding Debt Per Capita .............................................................................................. 565 Debt Service as a Percent of Operating Expenditures ...................................................... 566 Operating Revenues Per Capita ......................................................................................... 567 Operating Expenditures Per Capita .................................................................................... 568 Employees Per 1,000 Population ....................................................................................... 569 16 LIST OF TABLES 2025 Budget Summary ..........................................................................................................25 2025 County Tax Levy Breakdown .......................................................................................25 2025 Budget Summary by Functional Area by Agency by Fund ..........................................26 2024-2025 Tax Levy by Function ..........................................................................................29 2023-2025 Expenditure Summary .........................................................................................30 2023-2025 Revenue Summary ..............................................................................................40 Budgeted Positions 2023-2025, Summary by Functional Area ............................................47 Functional Area Summary by Fund Type ..............................................................................54 Appropriation Unit Summary by Fund Type ..........................................................................55 Justice and Public Safety Summary by Agency ....................................................................82 Justice and Public Safety Budgeted Positions 2023-2025 ...................................................85 Health and Human Services Summary by Agency ...............................................................164 Health and Human Services Budgeted Positions 2023-2025 ...............................................169 Parks, Environment, Education and Land Use Summary by Agency ..................................236 Parks, Environment, Education and Land Use Budgeted Positions 2023-2025 ..................240 Parks & Land Use Three Year Maintenance Plan ................................................................281 Public Works Summary by Agency .......................................................................................338 Public Works Budgeted Positions 2023-2025 .......................................................................341 Public Works Building Improvement Plan .............................................................................352 2025 Vehicle Replacement Plan ...........................................................................................380 Five-Year Vehicle Replacement Plan ....................................................................................382 General Administration Summary by Agency .......................................................................390 General Administration Budgeted Positions 2023-2025 .......................................................392 Non-Departmental Summary by Agency ...............................................................................466 Current and Planned Debt Service Requirements ................................................................490 2025 Capital Budget Expenditure Plan .................................................................................496 2025 Capital Project Listing ...................................................................................................497 Five-Year Capital Projects Plan Summary ............................................................................549 Five-Year Capital Project Listing ...........................................................................................551 County Demographics Statistics Trends ...............................................................................556 Waukesha County Population ...............................................................................................557 Waukesha County Equalized Property Value by Municipality ..............................................558 General County Purpose Property Tax Levy Data ................................................................561 Bridges Federated Library Property Tax Levy Data ..............................................................562 Comparative County Property Rates for 2024 Adopted Budget ...........................................563 Comparative Property Tax Per Person for 2023 and 2024 Budgets ....................................564 Personnel Costs as a Percent of Net Operating Budget ......................................................570 General County Tax Levy as a Percent of Net Expenditures 20 21-2025 .............................571 Operating and Capital Budget Summary with 8 Months Information ....................................572 Budgeted Positions Summary by Department, Total FTEs ..................................................573 Summary of Net Change in Funded Regular Full -Time/Part-Time .......................................574 Budgeted Positions Summary, Regular Full-Time/Part-Time ...............................................576 17 THIS PAGE LEFT BLANK 18 PRESENTED TO Waukesha County Wisconsin For the Fiscal Year Beginning January 01, 2024 Executive Director GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award 19 THIS PAGE LEFT BLANK 20 Summary 21 ____________________________________________________________________________ TABLE OF CONTENTS WAUKESHA COUNTY BUDGET SUMMARY ____________________________________________________________________________ 2025 Budget Assumptions ........................................................................................................ 23 2025 Tax Levy Summary .......................................................................................................... 24 2025 Budget Summary ............................................................................................................. 25 2025 Budget Summary by Functional Area by Agency by Fund ............................................. 26 Tax Levy Comparison Charts by Functional Area ....................................................................... 28 Tax Levy Table by Function .......................................................................................... 29 Expenditures 2023-2025 Expenditures Summary Table .................................................................... 30 2025 Expenditure Highlights ......................................................................................... 31 Pie Chart Expenditures as a Percent of Total by Function .......................................... 31 Revenues 2023-2025 Revenue Summary Table........................................................................... 40 2025 Revenue Highlights .............................................................................................. 41 Pie Chart Revenues as a Percent of Total by Source ................................................. 41 Decision Making Criteria New Positions & Budgeted Position Summary by Functional Area ....... 47 Fund Balance Projections ........................................................................................................ 48 Summary of Projected Fund Balance .......................................................................... 51 Functional Area Summary by Fund Type ................................................................................. 54 Appropriation Unit Summary by Fund Type ............................................................................. 55 ____________________________________________________________________________ 22 2025 Budget Assumptions Certain broad assumptions are determined in the first tw o quarters of 2024 to update the 2023 projections and to establish a basic foundation for building the county’s budget, as the first year in th e five-year budget projections. These general assumptions prov ide a framework to county staff, the C ounty Executive, and the County Board of Supervisors for setting priorities, determining service levels, and allocating limited financial resources. Some adjustments have been made from updated information available during the summer months (June-August). The following general assumptions were used in guiding the County's 2025 Budget development:  Inflation levels began increasing early in 2021 and the Consum er Price Index (CPI, All Urban Consumers - Midwest) continued to rise at high single-digit percent rates on a year-over-year basis through 2022. There we re many factors that led to increasing prices, including a rebound in consumer demand fo llowing pandemic precautions, supply chain disruptions, rising fuel costs, and low unemployment resulting a tight labor market. The Federal Reserve increased interest rates multiple times between March of 2022 through July 2023 to mitigate inflation, and CPI growth decreased to just below 3% by the early months of 2024.  Based on the CPI figures mentioned above, in itial budget assumptions assumed 3% growth in operating costs, which is higher than the typically levy growth factor (net new construction) allowed under state-mand ated levy limits that are typically around 1.4% (actual net new construction factor for 2025 budget purposes is 1.45%). Howeve r, CPI is a broad av erage of consumer spending, and many county cost drivers vary from these trends . For example, based on medical care inflation and recent history, budget projections initially assumed a 5% increase in the jail medical contract, and the final request for proposal ca me in at a 44% increase or $1,079,800, partly reflecting the need for more contracted medical staff. This increase, along with other pressures in that budget, is being covered with the unfunding of two deputy sheriff positions and a shift of about $2.0 million in levy and other funding resources from the capital plan.  Utility costs have also been increasing. Th is includes higher electrical rates due to utility investments in infrastructure an d meeting environmental regulations. Water/sewer rates have increased steadily as the Cit y of Waukesha phases in the costs of providing Lake Michigan water. Overall utilities, including natural gas, for general county buildings are budgeted to increase nearly $308,700 or 12% in 2025. The depa rtment is offsetting these costs throug h the unfunding of two positions in the Housekeeping Services area and a reduction in its base Building Improvement Plan budget of $100,000.  Despite flattening inflationary growth, the county is still catching up with higher cost pr essures in previous years. This inc ludes the multi-year phase-in of the impact of a $3.0/hour increase in sworn officer pay to improve retention and recruitment, implemented during 2022. The budget assumes a $180,000 de crease in temporary funds (to $540,000 of General Fund balance) and a corresponding increase tax levy need of the same amount.  After several years of stable, low fuel prices, costs began to increase significantly during 2022 mostly due to increased consumer/business demand since pandemic re strictions were eased, lower refining ca pacity that restricts supply of finished petroleum products, and other events (e.g., natural disasters, international conflict). Fuel prices have decreased since then, with the budget assuming a decrease of 7% , from $3.50/gallon ($3.71/gallon with markup) to $3.27/gallon ($3.48/gallon with markup). However, prices remain uncertain and at elevated levels compared to historical experience. For this reason, the 2025 budget assumes a continuation of the temporary funds (General Fund balance) to mitigate the cost impact to operations, helping avoid the need to make substantial cuts to operations while waiting for fuel prices to stabilize and allow the county t o continue phasing up budgets, if necessary. After General Fund balance is applied, departments cover a 5% increase in net costs, from $2.64/gallon ($2.85/gallon with markup) in 2024 to $2.77/gallon ($2.98/gallon with markup) in 2025.  Assumptions continued to include steady modest increases in across-the-board salary adjustments along with health insurance premium charges that were projected to increase 6% to keep up with medical inflation. With updated actuarial analysis and the implementation of plan design changes, the 2025 budget assumes an increase in health insurance premiums of 1%.  Revenues related to economic activity:  Increasing interest rates (mentioned above) have resulted in higher investment income levels, which are budgeted to increase about $1.1 million in 2025.  After decreasing revenues from penalty and interest on delinquent taxes by nearly $1.2 million since 2013, these revenues will be decreased another $65,000 in 2025 to help bring the budget more in-line with actual revenues.  The state increased Shared Revenue payments to Waukesha County by about $3.5 milli on in 2024 as part of a statewide initiative to alleviate local government budget pressures after years of frozen or decreasing aid. Shared revenue is expected to increase another $95,400 in 2025. The entire increase has been allocated to partially cover the cost-to-continue operations and the impact of the compensation study implemented in 2023. County Board Amendments to the 2025 County Executive Proposed Budget The County Board approved an amendment to increase personnel costs by $103,000 in the Public Works Department – Transportation Fund to refund a 1.00 FTE patrol worker position for snow plow route 2029 that provides services to roads in the towns of Merton, Delafield, and Oconom owoc; the villages of Nashotah, Oconom owoc Lake, and Summit; and the city of Delafield. The amendment funded this pos ition with $103,000 of tax levy made available after reducing the County’s contribution to the Waukesha County Center for Growth by $100,000 (budgeted in the Depart ment of Parks and Land Use – Workforce and Economic Development Fund) and reducing the C ounty Board’s consulting services budget by $3,000. The Board also approved another amendment for the Department of Parks and Land Use to research and identify potential naming rights opportunities for the Exposition Center. 23 ___________________________________________________________________________________ 2025 General County Tax Levy Summary ___________________________________________________________________________________ Section 66.0602 of the Wisconsin State Statutes, imposes a limit on property tax levies by cities, villages, towns, and counties. These entities cannot increase their tax levy by a percentage that exceeds their prior year change in equalized value due to net new construction plus an increment for terminated Tax Incremental Districts . The limit also includes exemptions for debt service obligations, consolidated services, and unused tax levy from the prior year. The 20 25 proposed budget includes a general county tax levy of $ 115,537,401, which is an increase of 0.59% or $675,235. Trends in expenditures follow available revenue associated with state program changes and/or capital project needs using bond funding. $303.7 $316.7 $310.4 $333.7 $372.9 $387.2 $384.0 $199.4 $210.5 $202.6 $224.2 $260.6 $272.3 $268.5 $104.4 $106.2 $107.8 $109.5 $112.3 $114.9 $115.5 $- $50.0 $100.0 $150.0 $200.0 $250.0 $300.0 $350.0 $400.0 $450.0 2019 2020 2021 2022 2023 2024 2025 T otal Expenditures, Revenue, Tax Levy (Excludes Bridges Library System Tax) (In Millions $) Expenditure w/o Library Tax Revenues (Includes Fund Balance) Tax Levy The chart s below illustrates the allowable county tax levy limit, compared to adopted/proposed increases. The allowable levy limit fluctuates from year to year, mostly due to changes in net new construction and changes in debt service payments. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 2018 2019* 2020 2021 2022 2023 2024 2025* Tax Levy Increase vs Levy Limit Limit Actual Increase *Allowable levy growth was reduced by state statute reflecting the exemption of personal property for 2019 and 2025 budget purposes. For 2019, machinery, tools, and patterns (not used in manufacturing) were exempted, and for 2025, all remaining personal property was exempted. Both reductions in allowable levy were offset with state aid payments, including $744,000 in 2019 and $1.2 million in 2025. 24 2024 Adopted 2025 Budget Budget $ % OPERATING BUDGETS Gross Expenditures $338,446,510 $344,725,103 $6,278,593 1.86% MEMO: Less Interdept. Charges (a) $46,848,777 $47,505,424 $656,647 1.40% MEMO: Net Expenditures (a) $291,597,733 $297,219,679 $5,621,946 1.93% Less: Revenues (Excl. Retained Earnings) $208,072,266 $212,079,540 $4,007,274 1.93% Less Net Appropriated Fund Balance $12,333,207 $13,079,906 $746,699 TAX LEVY - OPERATING BUDGETS $118,041,037 $119,565,657 $1,524,620 1.29% CAPITAL PROJECTS BUDGET Expenditures $52,920,900 $43,745,400 ($9,175,500) -17.3% Less: Revenues $45,485,004 $36,890,865 ($8,594,139) -18.9% Less: Appropriated Fund Balance $6,436,638 $6,459,277 $22,639 TAX LEVY-CAPITAL PROJECTS BUDGET $999,258 $395,258 ($604,000) -60.4% COUNTY TOTALS Expenditures (a) $391,367,410 $388,470,503 ($2,896,907) -0.7% Less: Revenues $253,557,270 $248,970,405 ($4,586,865) -1.8% Less: Appropriated Fund Balance $18,769,845 $19,539,183 $769,338 County General Tax Levy (Excl Library)(b) $114,862,166 $115,537,401 $675,235 0.59% Federated Library Tax Levy (c) $4,178,129 $4,423,514 $245,385 5.9% Total County Tax Levy (b) $119,040,295 $119,960,915 $920,620 0.77% (a) (b) (c) 2024 Adopted 2025 Budget Budget $ % General County Tax Levy $114,862,166 $115,537,401 $675,235 0.59% General County Tax Rate $1.3899 $1.3479 ($0.0420) -3.02% General County Equalized Value $82,638,928,700 $85,713,447,900 $3,074,519,200 3.72% Federated Library Tax Levy $4,178,129 $4,423,514 $245,385 5.87% Federated Library Tax Rate $0.2016 $0.2015 ($0.0001) -0.05% Federated Library Equalized Value $20,729,686,000 $21,951,625,900 $1,221,939,900 5.89% 2025 BUDGET SUMMARY Incr/(Decr) From 2024 Special County Library tax applied to those Waukesha County communities without a library. Adopted Budget Incr/(Decr) From 2024 Adopted Budget 2025 Budget Tax Levy Breakdown (General County and Federated Library) 2025 operating budget net expenditures are $297,219,679 and total County net expenditures are $340,965,079 after eliminating interdepartmental chargeback transactions (mostly from internal service fund operations and cross charges, e.g. Sheriff Bailiff and Conveyance services), included in gross expenditures to conform with GAAP, but in effect results in double budgeting. The tax levy (for 2025 Budget purposes) increase is within Wisconsin's statutory limits (see Planning and Budget Policy Section). State statute limits general property tax levy increases to the growth in net new construction (1.45% for 2025), with adjustments for debt service, the closure of tax increment districts, and prior-year unused levy capacity. Allowable levy growth is also reduced in 2025 due to the elimination of the personal property tax, which is offset by a $1.2 million state aid payment. 25 2025 ADOPTED BUDGET Tax Levy AGENCY NET FUND $ Change NAME EXPEND. REVENUES BALANCE TAX LEV Y '24 - '25 JUSTICE AND PUBLIC SAFETY EMERGENCY PREPAREDNESS General $8,944,627 $1,079,866 $454,153 $7,410,608 $450,000 Radio Services $2,055,531 (a) $2,339,967 ($284,436) $0 $0 Radio Svcs. Rtnd. Earn. $0 ($284,436) $284,436 $0 $0 Radio Svcs. Fund Bal. Appr. $0 ($783,299) $783,299 $0 $0 DISTRICT ATTORNEY $3,465,596 $900,656 $168,150 $2,396,790 $100,000 CIRCUIT COURT SERVICES $11,193,745 $5,043,947 $0 $6,149,798 $100,000 MEDICAL EXAMINER $2,917,994 $1,299,179 $135,602 $1,483,213 $65,000 SHERIFF $53,816,059 $16,474,288 $2,067,322 $35,274,449 $2,831,930 Subtotal: Justice & Public Safety $82,393,552 $26,070,168 $3,608,526 $52,714,858 $3,546,930 HEALTH AND HUMAN SERVICES CORPORATION COUNSEL Child Support (General Fund) $3,271,788 $2,869,656 $0 $402,132 $39,688 HEALTH & HUMAN SERVICES Human Services (General Fund) $104,521,470 $75,149,679 $1,188,074 $28,183,717 $97,070 Aging and Disability Resource Center Contract (ADRC) Fund $4, 267,640 $4,267,640 $0 $0 $0 HHS - ARPA $0 $0 $0 $0 $0 Subtotal: Health and Human Services $112,060,898 $82,286,975 $1,188,074 $28,585,849 $136,758 PARKS, ENVIR, EDUC. & LAND USE REGISTER OF DEEDS $1,585,351 $3,697,980 $0 ($2,112,629) $30,000 UW-EXTENSION: EDUCATION $535,593 $148,849 $0 $386,744 $20,000 BRIDGES LIBRARY SYSTEM County $4,423,514 $0 $0 $4,423,514 $245,385 State Aids $2,665,406 $2,403,906 $261,500 $0 $0 CAFÉ Shared Automation $531,805 $544,805 ($13,000) $0 $0 CAFÉ Rtnd. Earn. $0 ($13,000) $13,000 $0 $0 CAFÉ Rtnd. Fund Balance $0 $0 $0 $0 $0 PARKS & LAND USE General $15,316,327 $7,421,700 $263,854 $7,630,773 $50,000 Community Development $3,292,901 $3,292,901 $0 $0 $0 Workforce Innovation $2,063,348 $1,838,348 $212,500 $12,500 ($100,000) Tarmann Parkland Acquisitions $400,000 $0 $400,000 $0 $0 ARPA - Parks $0 $0 $0 $0 $0 Golf Courses $2,624,442 (a) $2,527,850 $96,592 $0 $0 Golf Course Rtnd. Earnings $0 $96,592 ($96,592) $0 $0 Golf Course Fund Bal. Appr. $0 $0 $0 $0 $0 Ice Arenas $1,419,990 (a) $1,303,785 $116,205 $0 $0 Ice Arenas Rtnd. Earnings $0 $116,205 ($116,205) $0 $0 Ice Arenas Fund Bal. Appr. $0 $0 $0 $0 $0 Material Recycling Facility $3,769,706 (a) $2,844,683 $925,023 $0 $0 MRF Retained Earnings $0 $0 $0 $0 $0 MRF Fund Bal. Appr. $0 $0 $0 $0 $0 Subtotal: Parks, Env., Ed. & Land Use $38,628,383 $26,224,604 $2,062,877 $10,340,902 $245,385 (a) Proprietary fund (Internal Service and Enterprise funds) expenditure appropriations exclude Fixed Asset and Debt Service Principal payments to conform with generally accepted accounting standards. Fixed asset purchases and Debt Service principal payments will be funded by operating revenues, tax levy, or balance appropriations and are included, as applicable, in each agency budget request. 2025 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND 26 2025 ADOPTED BUDGET Tax Levy AGENCY NET FUND $ Change NAME EXPEND. REVENUES BALANCE TAX LEV Y '24 - '25 2025 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND PUBLIC WORKS DEPARTMENT OF PUBLIC WORKS General $9,906,030 $525,141 $402,600 $8,978,289 $100,000 Transportation $18,060,886 $14,088,547 $210,000 $3,762,339 $203,000 Central Fleet Maintenance $4,627,140 (a) $4,690,209 ($63,069) $0 $0 Central Fleet Rtnd. Earnings $0 ($63,069) $63,069 $0 $0 Central Fleet Fund Bal. Appr. $0 ($101,083) $101,083 $0 $0 Vehicle/Equipment Replacement $3,619,595 (a) $4,285,882 ($666,287) $0 $0 Veh. Replace Rtnd. Earnings $0 ($666,287) $666,287 $0 $0 Veh. Replace Fund Bal. Appr. $0 $0 $0 $0 $0 Airport $1,577,167 (a) $1,407,585 $169,582 $0 $0 Subtotal: Public Works $37,790,818 $24,166,925 $883,265 $12,740,628 $303,000 GENERAL ADMINISTRATION COUNTY EXECUTIVE $760,440 $0 $0 $760,440 $30,000 COUNTY BOARD $1,006,958 $0 $0 $1,006,958 ($3,000) COUNTY CLERK $814,315 $297,640 $107,213 $409,462 $19,000 TREASURER $845,691 $7,626,288 $120,000 ($6,900,597) ($1,010,000) ADMINISTRATION General $6,562,725 $4,510,805 $114,867 $1,937,053 ($1,722,602) Risk Management $3,736,488 (a) $3,492,238 $244,250 $0 $0 Collections $1,259,240 (a) $1,259,240 $0 $0 $0 American Job Center $147,336 (a) $59,100 $88,236 $0 $0 End User Technology $11,212,639 (a) $9,697,970 ($24,633) $1,539,302 $26,149 End User Technology Rtnd. Earn. $0 ($24,633) $24,633 $0 $0 End User Tech. Fund Bal. Appr. $0 ($922,252) $922,252 $0 $0 CORPORATION COUNSEL General $1,695,501 $610,600 $0 $1,084,901 $35,312 Subtotal: General Administration $28,041,333 $26,606,996 $1,596, 818 ($162,481) ($2,625,141) NON DEPARTMENTAL GENERAL $1,638,443 $1,044,972 $593,471 $0 $0 HEALTH & DENTAL INSURANCE $25,814,900 (a) $25,678,900 $136,000 $0 $0 CONTINGENCY $1,200,000 $0 $1,200,000 $0 $0 Subtotal: Non-Departmental $28,653,343 $26,723,872 $1,929,471 $0 $0 DEBT SERVICE--GENERAL $17,156,776 $0 $1,810,875 $15,345,901 ($82,312) Subtotal: Operating Budget $344,725,103 $212,079,540 $13,079,906 $119,565,657 $1,524,620 CAPITAL PROJECTS $43,745,400 $36,890,865 $6,459,277 $395,258 ($604,000) GRAND TOTAL $388,470,503 $248,970,405 $19,539,183 $119,960,915 $920,620 (a) Proprietary fund (Internal Service and Enterprise funds) expenditure appropriations exclude Fixed Asset and Debt Service Principal payments to conform with generally accepted accounting standards. Fixed asset purchases and Debt Service principal payments will be funded by operating revenues, tax levy, or balance appropriations and are included, as applicable, in each agency budget request. 27 TAX LEVY BY FUNCTIONAL AREA Just. & Safety 43.9% Hum. Sv cs. 23.8% Parks* 8.6%Pub. Works 10.6%Gen. Admin, Debt Svc, & Non-Dept 12.7% Capital 0.3% 2025 Tax Levy Trends:  Justice & Public Safety and Health and Human Services: These two functional areas continue to receive the largest share, using about two-thirds of the county’s tax levy.  Justice & Public Safety: The share of levy increases due to it being a priority area with less revenue flexibility and higher cost drivers, particularly the jail.  Capital and General Administration: Decrease because of $1.2 million in additional state aid received to offset the elimination of the personal property tax and a shift of resources to the jail. This is offset by an increase in borrowing. Just. & Safety 40.7% Hum. Sv cs. 24.2% Parks* 8.0%Pub. Works 10.2%Gen. Admin, Debt Svc, & Non-Dept 15.5% Capital 1.4% 2021 Beginning in 2025, General Administration and Non-Departmental in the aggregate budget for more revenue than expenses due to the recognition of investment income and state personal property aid in these programs, which produces a negatively tax levy. This levy credit frees up resources for other governmental fund operations. For the purposes of this chart General Administration/Non-Departmental is grouped with Debt Service. Use of tax levy by General Administration/Non- Departmental is -0.1% in 2025 and 2.6% in 2021, while Debt Service uses 12.8% in both 2025 and 2021. * Includes Parks, Environment, Education, and Land Use 28 2024 2025 Adopted Adopted BY FUNCTION Budget Budget $ % Justice & Public Safety $49,167,928 $52,714,858 $3,546,930 7.2% Health & Human Services $28,449,091 $28,585,849 $136,758 0.5% Parks, Env., Educ. & Land Use $10,095,517 $10,340,902 $245,385 2.4% Public Works $12,437,628 $12,740,628 $303,000 2.4% General Administration $2,462,660 ($162,481) $(2,625,141) -106.6% Non-Departmental $0 $0 - - Debt Service $15,428,213 $15,345,901 $(82,312) -0.5% Capital Projects $999,258 $395,258 $(604,000) -60.4% Total Tax Levy $119,040,295 $119,960,915 $920,620 0.8% 2024-2025 TAX LEVY BY FUNCTION (COMBINES ALL FUNDS) Incr/(Decr) From 2024 Adopted Budget $(10.00) - $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 Just. & Safety Hum. Svcs. Parks* Pub. Works Gen. Admin. Non- Dept. Debt Svc. Capital $ in Millions 2021-2025 Budgeted Tax Levy by Functional Area 2021 2022 2023 2024 2025 The chart above shows the majority of recent tax levy growth trend to be primarily within the Justice and Public Safety. * Includes Parks, Environment, Education and Land Use 29 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate (a) Budget Adpt. Budget $143,373,523 $155,238,052 $152,745,709 $159,294,656 $4,056,604 $127,544,139 $139,084,710 $134,722,045 $140,578,667 $1,493,957 $24,265,921 $25,514,882 $25,410,458 $25,758,029 $243,147 $1,764,020 $1,769,778 $2,175,139 $1,936,975 $167,197 $15,903,322 $16,839,088 $16,686,568 $17,156,776 $317,688 $27,659,075 $52,920,900 $83,771,811 $43,745,400 $(9,175,500) $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate (a) Budget Adpt. Budget $74,523,464 $78,062,531 $78,677,323 $82,393,552 $4,331,021 $96,946,687 $105,559,022 $104,685,465 $112,060,898 $6,501,876 $41,769,129 $43,620,188 $44,036,248 $38,628,383 $(4,991,805) $35,531,594 $37,733,516 $36,842,640 $37,790,818 $57,302 $26,050,735 $27,302,374 $27,028,286 $28,041,333 $738,959 $22,125,994 $29,329,791 $23,783,388 $28,653,343 $(676,448) $15,903,322 $16,839,088 $16,686,568 $17,156,776 $317,688 $27,659,075 $52,920,900 $83,771,811 $43,745,400 $(9,175,500) $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) (a) (b) (c) Estimated expenditures exceed budget due in part to prior year appropriations carried forward and expended in current year other budget modifications approved by County Board through an ordinance or fund transfer. Proprietary Fund (Internal Service and Enterprise funds) expenditure appropriations exclude fixed asset and Debt Service principal payments to conform with generally accepted accounting standards. Fixed Asset purchases and Debt Service principal payments will be funded through operating revenues, Tax Levy, or Fund Balance appropriations and are included, as applicable, in each agency budget request. 2023 - 2025 EXPENDITURE SUMMARY Capital Projects (a) (c) Total Expenditures Capital Projects (a) (c) Total Expenditures Capital Projects includes $39,545,400 total expenditures for the Capital Improvement Plan and $4,200,000 total expenditures for the Vehicle Replacement Plan. FUNCTIONAL AREA APPROPRIATION UNIT Personnel Costs Fixed Assets & Imprvmnts (a) (b) Interdepartmental Charges Operating Expenses Debt Service-Excl Proprietary (b) General Administration Non-Departmental Debt Service-Excl Proprietary (b) Justice & Public Safety Health & Human Services Parks, Env., Educ. & Land Use Public Works (a) 30 2025 EXPENDITURE HIGHLIGHTS Expenditure Budget: The 2025 total expenditure budget is $388,470,503, a decrease of $2,896,900 or 0.7% from the 2024 adopted budget. The 2025 b udget appropriations consist of departmental operating budget and debt service expenditures totaling $344,725,100 and capital project spending of $43,745,400. The total o perating budget increases by $6,278,600 or 1.9% from the 2024 a dopted operating budget while capital project expenditures decrease by $9,175,500 or 17.3% from the 2024 adopted budget. The net total operating expenditure budget is $297,219,700 after excluding $47,505,400 of interdepartmental charges, mainly from internal service funds (which are double budgeted), which is an increase of $5,621,900 or 1.9%. The budget includes personnel costs totaling $159,294,700 or 48.6% of the total operating expenditure budget . Personnel costs are budgeted to increase by $4,056,600 or 2.6% from the 2024 adopted budget level. Operating expenses and interdepartmental charges in total increase by $1,737,100 or 1.1% to $166,336,700 in the 2025 budget. Fixed assets and improvement expenditures (excluding capital projects) are budgeted at $1,937,000, an increase of $167,200 from the 2024 budget. Debt service payments are budgeted at $17,156,800, which is an increase of $317,700 from the 2024 budget. This is about 5.7% of governmental fund expenditures (and well within the County’s performance measure benchmark of less than 10%). Justice & Public Safety 21.2% Human Services 28.9% Parks * 9.9% Public Works 9.7% Gen. Admin. 7.2% Non-Dept. 7.4% Debt Service 4.4% Capital Projects 11.3% 2025 Expenditures as a Percent of Total * Includes Parks, Environment, Education and Land Use Functional Area Expenditure Budget % of Total Expenditure Budget Justice & Public Safety $82,393,552 21.2% Human Services $112,060,898 28.9% Parks * $38,628,383 9.9% Public Works $37,790,818 9.7% Gen. Admin. $28, 041,333 7.2% Non-Dept. $28,653,343 7.4% Debt Service $17,156,776 4.4% Capital Projects $43,745,400 11.3% Total Expenditures $388,470,503 100.0% * Include s Parks, Environment, Education and Land Use 31 2025 EXPENDITURE HIGHLIGHTS A brief summary of the major changes in the past five adopted budgets follows: The 2025 Budget expenditure level decreases $2.90 million to $388. 47 million. The 2025 capital budget decreases $9.18 million or 17.3%. The operating budget increases by $6.3 million or 1.9%. This includes personnel costs, which increase $4.1 million or 2.6%, reflecting the cost to continue staff, partially offset by a net reduction of 11 .3 regular full- and part -time positions. Operating expenses increase $1.49 million or 1.1%. Major changes include an increase of $2.19 million with the Sheriff’s Department due to increases for medical services costs within the jail and the implementation and administration of the electronic monitoring program. In Health and Human Services , there is an increase of $1.77 million in the Youth CCS program. Contracted services with the Administration division increased $720,700 mainly due to the outsourcing of additional program billing and increased Netsmart licensing costs. There is also a $4.0 million increase in pass-through expenses for the Children with Long -Term Support (CLTS) needs third - party administrator program due to higher enrollment levels, a $443,100 increase for the CLTS program contract expenses, and an increase of $691,900 to the Regional Crisis Stabilization Facility (due to an increase in assumed average daily census and a change in methodology for reporting vendor costs ) from the 2024 budget. These are offset by a decrease of $552,300 in contracted services related to CCS and CRS programs. and a decrease of $854,500 of expenses for adults and children at the state mental health institutes . Expenses in the Parks & Land Use Community Development Fund decrease $2,103,700 as a result of the remaining subgrantee portion of HOME -ARPA funds having been allocated in the 2024 budget and a decrease in HOME entitlement and program income funded projects . The last of two one- time $4.5 million contributions toward the revolving loan GROW fund, which promotes economic development, is not repeated in 2025. The 2024 Budget expenditure level increases $14. 4 million to $391.4 million. The 2024 capital budget increases $7.3 million. Operating expenses decrease $1.11 million or 0.8% largely due to the expiration of grant funding, partially offset by modest increases across most functional areas. Personnel costs increase $7.2 million or 4.8 % and reflect cost to continue and costs associated with implementing the county’s compensation study, which used data from other local governments and the private sector to craft recommendations to remain competitive in the labor market. These recommendations include adjustments to pay range assignments, performance pay, benefit eligibility, vacation time, and holidays. The total cost of the study’s recommendations is $2.7 million. About $570,000 of this impact was anticipated early in the budget development process and factored into departments initial spending proposals. The remaining $2.13 million was determined later and additional resources were provided to departments to offset these costs. This latter amount is specified at the beginning of each functional area summary. Compensation study -related costs will be funded a mix of county tax levy , American Rescue Plan Act (ARPA) revenues, and other funding sources . Budgeted full -time equivalents (FTEs) decrease by a net of 12.4 , including temporary extra help and overtime. Emergency Preparedness expenditures increase $424,000, mostly due to $583,900 to include modified salary adjustments for telecommunicators from enrolled ordinance 178- 84 and other compensation study impacts. The Regional Crisis Stabilization Facility in Health and Human Services increases expenditures by $1.0 million to $1.2 million due to the department moving coverage of care to a 24- hour, 14 bed crisis stabilization operation that is expected to be open in 2024. In addition, HHS – Children with Special Needs Unit (Includes Birth to Three Program) increases by $827,200 due to additional Children’s Long-Term Support (CLTS) contracted services. The 2023 Budget expenditure level increases by $39. 5 million to $376.9 million. The 2023 capital budget increases $17.1 million. Operating expenses increase $12.1 million or 9.5% and reflect modest increases across most functional areas and an increase in grant funded expenditures. Personnel costs increase by $7.5 million or 5.4% and reflect costs to continue and an increase in (largely grant funded) positions. Budgeted full-time equivalents (FTEs) increase by a net of 10.02, including temporary extra help and overtime. Total expenditure related to federal funding American Rescue Plan Act (ARPA) funding through the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) increases $20.8 million to $28.9 million. Funds are budgeted among the Justice and Public Safety, Health and Human Services, Parks and Land Use, Public Works, and General Administration functional areas for project specific purposes, including addressing the court case backlog, building public safety capacity, enhancing public health and human services, improving technology, renovating the courthouse, maintaining park infrastructure, and managing stormwater pollution. Additional information can be found on these projects on pages 474-479. Sheriff expenditures increase $3,524,200 largely for personnel, which increases $2,038,300 or 5.7% due to a across -the-board wage increase for non- elected sworn officers (enrolled ordinance 177- 16) to improve retention and recruitment of deputy sheriff positions. HHS - Mental Health Outpatient-Clinical expenditures increase $1.9 million largely due to an increase of expenses for adults and children at the state mental health institutes, as days of care increased based on trends associated with levels of acuity and staffing levels at the Mental Health Center. HHS – Youth Intensive Services increases $1.3 million to expand a Medicaid- funded mental health program for community youth. ARPA funds cover the initial costs of hiring and training 10 positions before Medicaid reimbursement is available. HHS – Children with Special Needs Unit (Includes Birth to Three Program) increases $1.2 million mostly due to increased contracted service costs of $896,800 related to the state’s funded mandate to eliminate CLTS wait lists, and the subsequent increased volume of both contracted staff and CLTS Waiver clients served. The 2022 Budget expenditure level increases by $23.4 million to $337.4 million. The 2022 capital budget increases $9.3 million. Operating expenses in crease $8.4 million or 7 % and reflect modest increases across most functional areas and an increase in grant funded expenditures . Personnel costs increase by $3. 9 million or 2.8% and reflect costs to continue and an increase in (largely grant funded) positions . Total expenditure increases include $8.0 million related to federal funding American Rescue Plan Act (ARPA) funding through the Coronavirus State and Local Fiscal 32 2025 EXPENDITURE HIGHLIGHTS Recovery Funds (CSLFRF). This includes $6 million related to the Courthouse Renovation Project (#201705) and $1.1 million in the Circuit Courts and District Attorney’s Office related to addressing the court case backlog created in 2020 due to COVID -19. Also, Community Development expenses increase $3.5 million including a $2.2 million increase related to U.S. Department of Treasury funding. The grant-funded expenditures will provide assistance to individuals unable to pay their rent or utilities as a result of the COVID -19 pandemic, as well as aid in housing stability. Also, the HOME Investment Partnership Program (HOME) increases expenses $1.3 million related to a separate ARPA funding allocation that will be used to create affordable housing and provide services to assist individuals at risk or experiencing homelessness. The Health and Human Services - Juvenile Center closing in Oct 2021 results in an expenditure savings estimated of $450,000 in the 2022 budget. The 2021 Budget expenditure level decreases by $6.2 million to $314.1 million. The 2021 capital budget decreases $8.6 million. Operating expenses decrease $2.0 million or 1.6% and reflect modest increases across most functional areas. Personnel costs increase by $4.1 million or 3.1% and reflect costs to continue and a $1.2 million increase for 19.42 FTE temporary extra help to help with the COVID -19 response efforts . In addition, HHS - Children with Long- Term Support Needs - Third Party Administrator – pass through operating expenses decrease $2,728,700 based on an offsetting decrease in the State’s revenue allocation. Future Projections and trends: External factors will continue to play a key role in significantly impacting future trends and projections including how federal and state funding priorities may likely affect local funding policies and services carried out by local governments provided in different ways . Also, volatility of fuel , energy, and commodity prices , and increasing medical and health insurance costs are likely to have future budget impacts. In addition, internal factor s include high costs of jail inmates, Emergency Preparedness 9-1- 1 dispatch communications, and future debt service payments as a result of infrastructure projects including the project to expand and modernize the courthouse and funding of major highway projects. Detailed expenditure highlights are included within each Functional Area Summary. A summary of major 2025 funding changes, which impact expenditures by functional area, follows: Justice and Public Safety • The 2025 expenditure budget for this functional area totals $82,393,600, an increase of $4,331,000 or 5.5% from the 2024 budget. • Emergency Preparedness – General Fund expenditures increase $ 732,500 or 8.9%. Personnel costs increase $165,500 due to costs to continue and is partially offset by the unfunding of 1.00 FTE Communication Center Supervisor and two 0.50 FTE Telecommunicators , as well as removing the funding for one overfilled telecommunicator. Operating expenses increase $142,100 primarily due to a $62,000 budget increase for the implementation of a phone line software that will aid in routing and triage of non- emergency calls, which the department projects will free up staff time to focus on emergency tasks. In addition, there is a $52,000 increase for quality assurance software and $17,000 for the implementation of recorder maintenance software. • Emergency Preparedness – Radio Services Personnel costs increases by $21,900 due to cost to continue and 0.02 FTE increase in o vertime. Operating expenses increase by $37,5 00, primarily due to $50,000 in network monitoring and system reporting software maintenance costs, which are offset by $5,700 in lower pass -through costs for Motorola parts available for resale to outside vendors. • Sheriff expenditures increase $3,564,900 or 7.1% to $53.8 million. Personnel costs increase $1,192,700 or 3.0% to $40.7 million and include the cost to continue staff and is partially offset by a decrease in 2.0 FTE deputy sheriff positions. Operating costs increase $2,185,200 or 39.0%. Increases are mainly due a $1,558,400 or 68% increase in inmate medical costs, mostly due to an increase in the overall medical contract of $1,079,800 or 44%, which includes the transfer of $345,000 of AODA services, discharge planning, and medications for opioid use disorder from Health and Human Services. The transfer is being done to group all medical services contract expenses in one budget for supervision and management purposes. In addition, costs for medical care provided at outside facilities and pharmaceutical expenses above amounts covered in the contract are budgeted to increase $132,100 or 77%. The budget also includes $53 5,900 for the implementation and administration of the electronic monitoring program. Other operating increases include software maintenance costs, inmate commissary purchases, and inmate food costs. The department is budgeting $994,400 for inmate food, which increases by $129,000 from the 2024 budget, and $735,000 for inmate commissary, which increases by $85,000 from the 2024 budget. • Circuit Court Services expenditures increase $260,700 or 2.4%. Personnel costs increase $199,400 or 2.8% due to cost to continue. Operating costs increase $54,800 mostly from interpretation services that increase $62,000 due to higher rates, longer cancellation policies, and an increase in non-English trials. • The District Attorney’s expenditures decrease $406,800 or 10.5% mostly related to $376,699 of lower personnel costs due to a 0.38 FTE Administrative Assistant associated with the SMART grant sunsetting; a decrease of 0.56 FTE Temp Extra Help for a jail call position; the sunsetting of a Sr. Administrative Specialist , a Special Prosecutor, 33 2025 EXPENDITURE HIGHLIGHTS and a Victim Witness Specialist related to the sixth criminal court ; and the sunset of a Victim Witness Counselor position related to a reduction in the VOCA grant. This is partially offset by the cost to continue. • The Medical Examiner’s Office expenditures increase $110,700 or 3.9%. Personnel costs increase $57,800 or 2.5%, due to cost to continue. Operating expenses increase $49,556 mostly due to increas ing medical services costs, staff training, and the replacement of inventory within the morgue that has reached the end of its useful life. Health and Human Services • The 2025 expenditure budget for this functional area totals $1 12,060,900, an increase of $6,501,900 or 6.2% from the 2024 budget. • HHS - Administrative Services Division personnel costs increase by $112,700 to $6, 613,200. This increase reflects the cost to continue for 69.80 FTE, which is a decrease of 0.40 FTE from the prior year. This includes the abolishment of a 1.0 FTE administrative assistant and a 1.0 FTE fiscal specialist, the sunset of a 1.0 FTE senior financial analyst that had been funded with American Rescue Plan Act (ARPA) revenues to help implement the new enterprise resource planning (ERP) system, a reduction in temporary extra help by 1.25 FTE, and the elimination of over time budgeted at 0.15 FTE. This is partially offset by the creation of a regular full -time financial analyst, senior fiscal specialist, and senior financial analyst, as well as the refunding of a 1.0 FTE fiscal specialist. Operating expenses increase by $749,300 to $2,019,800. Contracted services increased $720,700, mainly due to the outsourcing of additional program billing of $267,000 and increased Netsmart licensing costs of $356,650, as well as $80,000 of contracted help to assist with quality assurance performance management and health information management. Consulting services increased $28,500 for department wide training and office furniture and equipment increased $28,300. These increases are offset by a reduction of opioid awareness marketing expenses of $20,000. • HHS - Economic Services Administration and Support Program personnel costs are budgeted to decrease by $31,900 to $3,962,200. This is primarily due to the reduction in overtime and extra help associated with the unwinding of COVID funds. This is offset by the cost to continue for the 42.00 regular FTE staff. • HHS - Children and Family Services - Child Protective Services Program personnel costs are budgeted to decrease by $42,400 to $4,276,800 . This is due to the cost to continue for 39.50 FTE staff, which is offset by the transfer of 1.00 FTE senior care manager position to the Children’s Long Term Support unit and the unfunding of 0.50 FTE senior care manager position. Operating expenses are budgeted to increase by $122,500 to $4,085,800. Contracted services increase in total by $13,700 related to the utilization of Targeted Safety Support Funds and results in a decrease to tax levy funded contracts of $23,500. Family First contracted service expenses of $37,500 was added to fill gaps in service needs for Child Welfare families using the one- time funding. Kinship expense increases $169,200 based on projected growth due to the expansion of the definition of relative and “like kin” providers. Foster care expenses are reduced by $44,900 based on trend. • HHS – Children with Special Needs Unit (Includes Birth to Three Program) – This program area budgets additional resources to help meet the state- mandated elimination of the waitlist for participation in the Children’s Long-Term Support (CLTS) program. Operating expenses increase $431,600 mostly due to an increase in contracted services costs of $443,100 related to the state’s mandate to not have a wait list for services , an increase in the number of CLTS contracted staff and an increase in the CLTS clients served. • HHS - Children with Long-Term Needs - Third Party Administrator – This program accounts for pass -through expenditures and revenues to cover claims paid to service providers by the CLTS Third- Party Administrator and are budgeted to increase by $4.0 million to $14.0 million based on increasing client enrollment levels. • HHS – Youth Justice program expenditures are budgeted to decrease by approximately $429,900. Personnel costs are budgeted to decrease by $172,800 to $2,553,900 due to the cost to continue for 24.00 FTE. This is partially offset by the transfer of 1.00 FTE Human Service Support Specialist position to the Juvenile Court Intake unit in Juvenile Detention Services, as well as the abolishtment of 1.00 FTE Senior Care Manager position. Operating expenses are budgeted to decrease by about $242,000 to $1,811,100. Contracted services decrease by $103,000, primarily due to cost savings for intensive in- home therapy, which is now being covered by the Youth CCS Program, which is eligible for reimbursement through Medicaid, and the consolidation of contracted programs to gain efficiencies. Expenses for Juvenile Correctional placements increase by $26,700 due to rate increases. Youth Crisis Stabilization expense of $81,000 has been removed as this service will be part of Clinical Services budget going forward. Residential Care Center expenses decrease $44,600 based on trend, and lab related expenses decrease $8,500 due to lower usage. • HHS - Juvenile Detention Services – Personnel costs are budgeted to increase by about $89,000 to $1,178,800 partly due to an increase of $34,000 for overtime for the After -Hours unit to provide the required coverage. 1.00 FTE Human Services Support Specialist was transferred in from Youth Justice and 1.00 FTE Senior Care Manager was abolished. Operating expenses decrease by about $129,700 to $1,746,000. This is mainly due to a decrease of $200,000 for contracted male secure services based on projected utilization. There is also an increase of $77,100 related to the new shelter care contract vendor taking effect 7/1/2025. 34 2025 EXPENDITURE HIGHLIGHTS • HHS – Youth Intensive Services – Operating expenses increase by $1,770,000 to $2,465,200. This is due to an increase in the expense for CCS services from contract agencies, based on projected usage, and related to the increase in the number of youth served. There is offsetting revenue for most of these expenses. • HHS - Aging & Disability Resource Center (ADRC) General Fund - Adult Protective Services (APS) - Personnel costs are budgeted to increase approximately $44,200 to $1,172,800 due to the cost to continue of 10.75 FTEs, which includes an increased allocation of 0.25 FTE to extra help. Operating expenses are budgeted to decrease approximately $91,900 to $108,300 due to reductions of $55,000 in client services for reduced corporate guardian costs, $25,000 for contracted services based on current trends, and $15,000 for Marsh Country Health Alliance for nursing home services. • The HHS - Aging & Disability Resource Center (ADRC) General Fund - Community Services - Personnel costs are budgeted to increase $49,800 to $1,862,100 due to the cost to continue of the 20.40 FTE and an increase in temporary extra help of 0.25 FTE . Operating expenses are budgeted to decrease about $89,700 to $2,919,200. Decreases include $68,100 for in home care due to the decrease in ARPA funding that was directly allocated to this program, $26,500 in food service costs for Senior Dining and Home Delivered Meal programs, $15,600 in transportation costs mainly due to anticipated decreases in Rideline costs, and $11,000 in promotion costs. These decreases are offset by an increase of $20,500 for client services mainly due to an increase in Alzheimer grant funding. • The HHS - Aging & Disability Resource Center (ADRC) Contract Fund - Personnel costs are budgeted to increase approximately $159,000 to $3,595,500. The increase is due to the cost to continue of 35.85 FTE. Operating expenses increase about $52,400 to $243,900 mainly due to increases of $40,700 in outside printing for ADRC Resource Guides. • HHS - Mental Health Outpatient -Clinical personnel costs are budgeted to increase by $10,600 or 0 .08% to $13.25 million. This reflects the costs to continue of 57.11 FTE, an increase of 6.52 FTE from the 2024 budget. The increase in FTE is due to the transfer in of 3.00 FTE clinical therapists previously budgeted in the Special Purpose Grant Fund and funded with ARPA . These positions are embedded with law enforcement to assist with crisis response. There is also an increase in 1.74 FTE in extra help and 0.23 FTE in overtime. In addition, a 1.00 FTE registered nurse is reclassified to a registered nurse supervisor and 0.10 FTE of the Mental Health Center Administrator was transferred to the Mental Health Center. 2.00 FTE Clinical Therapist were created in 2024 related to embedded crisis workers in two Waukesha County cities. The 0.60 FTE of the clinical services manager budgeted in this program decreases by 0.35 FTE to reflect a mid- year unfunding upon retirement. Operating expenses are budgeted to decrease by $846,100 to $5,300,300. Expenses for adults and children at the state mental health institutes decrease by $854,500 due to decreasing with levels of acuity, staffing of the Mental Health Center, bed availability, and a decrease in Opioid Settlement funding. • HHS – Regional Crisis Stabilization Facility operating expenses are budgeted to increase by approximately $658,900 to $1,580,900, primarily due to an increase of $691,900 for contracted services due to an increase in assumed average daily census and a change in methodology for reporting vendor costs from the 2024 budget. In addition, there was an increase in food for meal preparation of $13,000 and office equipment of $4,100. This will be partially offset with a decrease of $3,700 for janitorial services and $49,300 for food services. • HHS - Mental Health Outpatient-Intensive Personnel costs are budgeted to increase by $54,600 to $3,645,700. This reflects the cost to continue for existing staff of 35.38 FTE, a decrease of 0.12 FTE from the 2024 budget. The change in FTE is due a transfer of 0.80 FTE registered nurse to the Mental Health Center and an increase in temporary extra help of 0.68 FTE. Operating expenses are budgeted to decrease by $793,100 to $4,186,400, mainly due a decrease of $552,300 in contracted services related CCS and CRS programs and a $230,300 decrease in residential treatment and board expenses. The decrease in residential care services is due to expanded efforts to ensure that clients are moving to least restrictive levels of care and being assessed for other appropriate funding sources. • HHS - Mental Health Center (MHC) personnel costs are budgeted to increase by $405,400 to $4,691,500, which includes the cost to continue for 40.12 FTE staff assigned to this program. This increase includes the transfer in of 0.10 FTE Mental Health Center administrator and 0.80 FTE registered nurse from Mental Health Outpatient Services and the creation of an additional 0.60 FTE registered nurse supervisor. The 0.40 FTE of the clinical services manager budgeted in this program decreases by 0.23 FTE to reflect a mid- year unfunding upon retirement. In addition, weekend registered nurses increase by 0.52 FTE, temporary extra help increases 0.07 FTE, and overtime decreases by 0.55 FTE. Operating expenses are budgeted to decrease approximately $151,500 to $1,236,700, primarily due to contracted medical services decrease of $157,700 because of a new vendor contract. • HHS - Criminal Justice Collaborating Council (CJCC) Operating expenses are budgeted to decrease by approximately $132,300 to $1,699,000. This is primarily related to two services areas, AODA and Community Transition Program, moving to the Sheriff’s Department in the amount of $102,900 along with the corresponding tax levy. There is also a decrease in the amount of $60,400 in contracted Pretrial case management costs. The 35 2025 EXPENDITURE HIGHLIGHTS cost to continue of contracted services for various CJCC programs increases by approximately $24,600, assuming an average 2.5% increase for most vendors. • HHS - Public Health personnel costs are budgeted to increase by approximately $144,800 to $3,132,900. This increase reflects the cost to continue for existing staff, along with the addition of a 1.00 FTE social worker supported by the opioid settlement funding. • HHS – Veterans’ Services personnel costs are budgeted to decrease $63,819 to $443,599. This reflects the abolishment of 1.00 FTE sunset administrative specialist position and the cost to continue the remaining 5.0 FTE. • HHS – Special Purpose Grant Fund – The 2025 budget allocates no ARPA funding as program costs were required to be spent or obligated by December 31, 2024 and completed by December 31, 2026. Parks, Environment, Education, and Land Use • The 2025 expenditure budget for this functional area totals $38, 628,400, a decrease of $4, 991,800 or 11.4% from the 2024 budget. • Register of Deeds expenses are budgeted to increase by $34,180 mostly due to a $53,300 increase in personnel costs due to the cost to continue of the 16.05 FTE staff which is partially offset by the removal of one- time implementation costs for a Recording Notification System of $26,000. • Parks and Land Use General Fund total expenditures increase $274,600 for 3.4% and includ e $ 342,085 of increased personnel costs . Operating expenses increase $59,700, consisting of $47,000 in contracted services costs in the parks program related to using outside vendors to service the Urban Forestry and Wild Turkey Stamp grant projects and $35,000 in contracted services in Exposition Center for third party suppliers, including security personnel, bartenders, etc. for facility clients ; $12,100 in increased water and sewer charges to reflect increased costs related to fire service fees and stormwater charges enacted by the City of Waukesha and Village of Menomonee Falls ; $28,800 for spending related to the three year plan, mainly due to mechanical and HVAC projects at several park facilities. These increases are partially offset by reductions of $65,000 in contracted service costs in the Land Information Systems program related to the county moving data hosting charges from Amazon Web Services to internal County information technology support. Fixed assets decrease $169,500 to $155,500 related to changes in planned projects in the 3-year maintenance from the 2024 budget. • The Parks and Land Use General Fund 3 -Year Maintenance and Major Projects Plan decreases $144,200 to $343,700 due to the completion of several large projects in 2024. Notable projects in the 2025 budget include $115,400 for Expo Center grounds improvements, $30,000 for pavement striping at all facilities, and $27,300 for plumbing and HVAC maintenance at Retzer Nature Center. • Parks and Land Use – Community Development Fund expenditures decrease $2,103,700 as a result of a decrease to the allocation of the remaining subgrantee portion of HOME -ARPA funds of $1.82 million in 2024, to allow greater flexibility to program staff in managing the program until its grant end date in 2030, as well as a $355,000 decrease in HOME entitlement and program income funded projects. • Parks and Land Use – Special Purpose Grant Fund – The 2025 budget decreases $4.5 million related to the one-time 2024 expansion to the GROW Fund of the same amount through a contract with the Waukesha County Center for Growth, a business-led economic development organization. Including the expansion budgeted in 2023, total county contributions to the GROW fund are $9,000,000. • Parks and Land Use Tarmann Land Acquisition Fund expense and revenue budgets continue to be maintained at the 2024 budgeted level of $400,000. Expenditures include $337,500 for land purchases, $50,000 for grants to conservancy organizations to assist with land purchases, and $12,500 for consulting services such as surveying, appraising, and other costs related to land acquisition. • Parks and Land Use – Golf Course Fund expenditures increase $195,500 to $ 2,624,400. Personnel costs increased $83,700 due to the cost to continue and the creation of a 1.00 FTE 9-Hole Clubhouse Supervisor (0.80 FTE at Moor Downs Golf Course and 0.20 FTE at Naga- Waukee Golf Course) , which is partially offset by the reduction of 1. 12 FTE extra help. Operating Expenses increased $76,400, including $30,500 for land improvements, $21,000 for merchandise for resale, $17,500 for landscaping supplies, $17,000 for maintenance, and $16,500 in finance charges reflecting increased credit card processing activity. This is offset by a reduction of $52,900 for depreciation and $4,500 for planned building repairs. • Parks and Land Use – Ice Arena Fund Expenditures increase $83,600 to $1,420,000. Personnel costs increased $38,400 due to the cost to continue and an increase of 0.21 FTE extra help. Operating expenses increased $40,700, due to an increase of $16 ,500 in utility costs based on a combination of rate increases and usage, $10,500 in small equipment costs , $7,200 in merchandise for resale- concession costs, and $4,000 in contracted recreational programming costs . Fixed assets are budgeted at $28,300. This includes a snow pit pump and sub- floor pump at Eble Ice Arena and bathroom door replacements at Naga-Waukee Ice Arena. 36 2025 EXPENDITURE HIGHLIGHTS • The Parks and Land Use – Material Recovery Facility (MRF) Fund – Total expenditures increase $525,600. Processing costs increase $1,090,000 as a result of current average processing rates (averaging $112/ton) provided by third party processors, alternate processors distinguishing material sales revenues from processing costs, and subsequent increases in billing rates related to CPI, to absorb Waukesha County tonnage. This increase is partly offset by dividend payments to communities being suspended for 2025, based on the funds operating performance, which had been budgeted at $230,600 in 2024. Material transportation charges decreas e $318,200 to $200,000 due to the anticipated selection of a new materials processor. • Bridges Library System State Aids Fund expenditures increase $274,500 to $2,665,400. An increase in state aid allowed the system to increase support for electronic materials as well as grants and services to member libraries. The system will increase their state aid-supported contribution from $50,000 to $150,000 and provide an additional $150,000 from the fund balance to support the Advantage collection and a Lucky Day pilot project . Member libraries will continue their $100,000 contribution. In total, $400,000 is budgeted toward Overdrive/Advantage electronic materials. This is partially offset by a decrease in the Hoopla (eContent) grant support to libraries from $110,000 to $60,000. Innovation and improvement grants from the system to member libraries increase by $27,000, adult program grants by $2,400, and library planning grants by $42,000. The budget also allocates $17,000 for system level planning and $13,000 for new software to assist with the management of the Library of Things . Offsetting these increases are decreases based on the completion of several technology projects in 2024, including implementation costs of a shared program calendar solution, an RFID inventory solution, patron counters, and library hearing loops. • Extension Waukesha County personnel costs are budgeted to increase $ 23,100 due to cost to continue and benefit plan selection. Within operating expenditures, the 136 contract saw the reduction of 1.0 FTE Consumer Horticulture educator and an increase of 0.5 FTE Community Development educator and 0.5 FTE extra help in Community Development. The Community Development educator is 1.0 FTE and is shared with Jefferson County. This position was previously funded entirely by the state. Public Works • The 2025 expenditure budget f or this functional area totals $37, 790,800, an increase of $57,300 or 0.2% from the 2024 budget. • Road Salt expenditures for county highway snow and ice removal operations are budgeted to decrease by $95,500 in 2025. Salt rates increase by $3.11 or 4.0%, from $77.75 to $80.86 per ton, based on the state’s salt contract for the 2024- 25 winter season. This includes a $116,000 decrease in the cost of salt used for county highways, based on an estimated 12,700 tons, which is a decrease of 2,000 tons to bring budget in line with the average usage over the previous few years. Actual salt used varies significantly by year, depending upon weather severity. Salt for Parks and Land Use for use at county facilities and parks roads increases $1 ,900, assuming 600 tons (same as 2024 budgeted level). Salt sold to municipalities for use on their local roads increases $18,700 and assumes 6,000 tons (same as 2024 budgeted level). • State Highway Maintenance operations program personnel expenses are driven by actual labor revenues generated from state work. Personnel expenses increase $185,000 which is the cost -to-continue of 28.00 regular FTE positions. Another 1.32 FTE of temporary seasonal help and 2.31 FTE of overtime is budgeted in 2025, unchanged from the 2024 budget. • County Highway Maintenance program personnel expenses increase by $75,000. This is due to the cost -to- continue of 31.90 regular FTE positions . Another 1.73 FTE of temporary seasonal help and 1.04 FTE of overtime is budgeted in 2025, unchanged from the 2024 budget. • The 2025 Transit Services program expenses are budgeted to decrease by $6,0 00. Total transit costs are estimated at about $3. 58 million, but the total budget for Waukesha County is about $981,100 due to offsetting revenues. • The Central Fleet Vehicle Fuel budget assumes a decrease in fuel prices of $0.23/gallon, or 7 %, from the 2024 budget to $3.27/gallon. Due to significant increases and volatility in the price of fuel since 2021, American Rescue Plan Act (ARPA) funding had been used to help smooth the impact of the price changes. For 2025, this is replaced with General Fund balance due to ARPA limitations beginning at the end of 2024. For the 2025 budget, governmental fund departments will cover a 5% increase in the base price of fuel up to $2.77/gallon ($2.98/gallon with markup), and General Fund balance will cover the remainder up to $3.27/gallon ($3.48/gallon with markup). • The Central Fleet Repair and Maintenance budget includes an increase in interdepartmental revenues by about $116,000 or 4.1% due to an increase in internal maintenance rates and cost of parts. • Charges to departments for the Vehicle Replacement Fund are budgeted to increase about $129,000 or 3.9% from $3.39 million to about $3.62 million, which is due to increases in new vehicle/equipment prices. 37 2025 EXPENDITURE HIGHLIGHTS • Energy and utility budget costs for county facilities are budgeted to increase in 2025 by $308,700 from the 2024 budgeted level of $2,547,700 to $2,856,400. The budget for electricity increases by $186,700 or 11.7% and water/sewer increases by $128,500 or 25.1% due to recent City of Waukesha water rate increases as part of a phase-in of higher costs related to obtaining Lake Michigan water. These are slightly offset by a decrease in natural gas of $6,500. The average effective rates for all three utilities, electric, water, and natural gas, have all seen increases in recent years and are budgeted to see continued increases in 2025. Total consumption for all three utilities is lower in the 2025 budget than in previous years due to bringing it in line with prior year actuals. • The Building Improvement Plan (BIP) totals $939,300 in the 2025 budget. The base BIP budget is reduced by $100,000 in 2025 to $850,000. In addition to the base BIP, the plan includes $89,300 for improvements at the Mental Health Center (MHC), which is offset by interdepartmental charges from Health and Human Services to recover a portion of these costs through daily rate increases. Overall General Fund balance support in the BIP is $100,000, unchanged from the 2024 budget. • Overall expenditures in the Housekeeping Services program decrease about $129,400 or 11.4% in the 2025 budget. Personnel costs decrease $151,100 due to the unfunding of 2.00 FTE Building Service Worker s and continued reliance on contracted housekeeping services, which is partially offset by the cost to continue of 2.10 FTE. Operating expenses include contracted housekeeping services, which are budgeted to decrease by $21,400 , which is a 2.8% increase from the 2024 budget due to a slight increase in the current housekeeping contact that began in 2024. • The 2025 Airport budget continues to fund in- house snow removal, no longer utilizing a snow removal contractor due to rising costs in prior year actuals. Cost increase related to this are predominantly for cost -to-continue for as well as equipment and maintenance costs. General Administration • The 2025 expenditure budget for this functional area totals $28,041 ,300 an increase of $739,000 or 2.7% from the 2024 budget. • The County Clerk’s Office operating expenses are budgeted to decrease $195,300 due to there being two fewer regular election days than in even- numbered years. This includes an increase in the number of ballots from 2023 (the last odd-numbered election year) by about 78,700 due to anticipated higher turnout in a state Supreme Court election. In addition, the cost per ballot in 2025 is expected to increase by $0.07 from 2023 (the last comparable odd year) from $0.21/ballot to $0.28/ballot. Ballots account for an increase of approximately $56,700 of the $98,000 increase from 2023. There is also $16,000 budgeted for ballot bags, $12,000 for modem costs, and $10,000 budgeted for system technical support. • The County Board’s expenditures decrease $3,000 to $1,007,000. Personnel costs increase $7,100 due to the cost to continue. Operating expenses decrease $12,100 due to reduced consulting services that have historically not been used. Interdepartmental charges increase $2, 000 due to increased computer maintenance and replacement costs. • The Department of Administration (DOA) General Fund expenditures increase $192,700. Operating expenses increase $159,600, which includes $375,500 funding for software license costs related to the county’s financial system, hosted human resources information system and other accounting software support, which combine for an increase $84,800 mainly associated with Workday implementation, net of the elimination of other systems it is replacing. This also includes an increase of $71,400 for an increase for postage and mail contract service costs due to increases proposed by the postal service. • The DOA-End User Technology Fund (EUTF) 2024 budget expenditures increase $452,000, or 4. 2%. Operating expenses increase $340,400 due to an additional $342,000 in hardware expenses in the Information Technology program related to equipment replacement cycles. The d ivision also experienced an increase of $163,700 in software due to the 15% increase in the Microsoft contract renewal. These additional costs are partially offset by the $100,600 reduction in consulting services. • The DOA-Risk Management Fund budget expenditures increase $90,500 or 2.5% to $3.7 million. This is primarily due to operating expenses increasing $76,100 due to increases in liability and property insurance costs based on ongoing hard insurance market due to social inflation costs in jury awards, adverse liability claims trends for law enforcement, impact of natural disasters and inflation on property insurance market, and tight reinsurance market. • The DOA-Collections Fund expenditures increase $147,700 or 13.3% to $1, 259,200. This is primarily due to the creation of 1.00 FTE Senior Collections Specialist position at an anticipated cost of $101,700 to provide the division with additional full time collections staff to address the increased number of clients and debtor accounts. • The DOA-American Job Center Fund budget expenditures decrease $67,100 to $147,300. Personnel costs decrease by $25,000 due to the Workforce Development Coordinator sunsetting effective mid- year 2025. The 38 2025 EXPENDITURE HIGHLIGHTS Workforce Development Coordinator position serves as the Regional Workforce Alliance’s one- stop-operator (OSO) function and equal opportunity and civil rights compliance for the seven- county region in southeastern Wisconsin. The current OSO position contract ends in June of 2025 and the county is not pursuing an extension of the award. Operating expenses decrease by $50,300 and includes the reduction of $48,600 expenditure authority for the purchase of third- party temp extra help in the Waukesha Center. Remaining administrative support to staff the Workforce Resource Center, totaling $62,500, will be transferred to the Department of Parks and Land Use’s Workforce and Economic Development Fund beginning on January 1, 2025. • The Corporation Counsel – General Legal Services budget expenditures increase $ 35,300, mostly related to personnel costs associated with the cost to continue the 12.79 FTE staff. Non-Departmental • The 2025 expenditure budget for this functional area totals $28,653,300, a decrease of $676,400 or 2.3% from the 2024 adopted budget. • Non-Departmental – General Fund: Expenditures increase by $105,100 in 2025, mostly due to the inclusion of $100,000 for costs associated with the sale of Northview, UW -Milwaukee at Waukesha, and excess right of way property along Janesville Road. • Health and Dental Insurance Fund: Total expenditures decrease $781,600, or 2.9%, primarily due to the following: o Active Employee Health Insurance Program: Expenditures decrease $768,000 mostly due to estimated claims costs for the county’s self -insured health plans, which are budgeted to decrease by about $1.6 million, or 8.4%, from $19.2 million to $17.6 million related to favorable claim experience in prior and the current year. Stop loss insurance coverage insurance for higher -cost claims is budgeted to decrease by $322,100. This is offset by $594,000 of contracted services costs due to the implementation of a new chronic condition and weight management program, as well as $227,500 for increased administration costs and usage of prescription advocacy services. Operating expenses also include a $193,000 increase for HSA contributions by the county based on anticipated higher enrollment in the plan. Interdepartmental charges increase $159,900 for Human Resources staff time dedicated to implementing health, dental, wellness, and clinic operations. o Wellness Initiative Program: Operating expenses decrease $51,500 due to to shifting expenses for the biometric screening completed annually by the County to the Waukesha Employee Health and Wellness Center. o Waukesh a Employee Health and Wellness Center : Operating expenses increase $37,900 largely due to a $27,400 increase for contracted clinical staff due to cost to continue. o Contingency Fund remains at the 2024 budget level of $1.2 million, funded with appropriated General Fund balance. Debt Service: The Debt Service expenditure budget for general governmental purposes is $17,156,776, an increase of $317,688 or 1.9% from the 2024 Adopted Budget. To fund the 2025 Capital Project budget, $29.2 million is planned to be borrowed, which is an increase of $8, 400,000 from the 2024 adopted budget level. This includes $ 25.0 million of borrowing for the Capital Plan, and $4.2 million for major vehicle replacements in 2024. After retiring approximately $14.7 million of principal in 2025, the county's total debt outstanding is expected to be approximately $101.6 million at year-end 2025, well below the allowable levels set by state statutes. Capital Projects The 2025 Capital Project expenditure budget of $43,745,400 decreases $9,175,500 from the 2024 a dopted budget. The 2025 Capital budget identifies funding for existing and new projects at a net county cost of $33.2 million (after direct project revenues of $5,330,400 and proprietary, internal service, and restricted balance appropriations of $1,027,200 are applied). Tax levy, use of governmental fund balance, and other revenues generates the county’s “down payment” of 22% of net capital expenditures, slightly above the policy target of 20%. An additional $4.2 million is budgeted to continue borrowing for major vehicle replacements in 2025. 39 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate Budget Adpt. Budget Intgov't Contracts & Grants $100,327,059 $108,632,968 $111,700,693 $87,203,125 $(21,429,843) State Transportation Aids $5,126,882 $5,126,882 $4,992,282 $4,992,282 $(134,600) State Shared Revenues $1,334,188 $4,696,239 $4,696,239 $4,791,626 $95,387 State Personal Prop./Computer Aid $1,324,116 $1,320,465 $1,320,465 $2,541,918 $1,221,453 Fines & Licenses $3,573,428 $3,709,971 $3,669,650 $3,813,850 $103,879 Charges for Services (a) $40,355,520 $43,646,280 $44,230,356 $45,888,048 $2,241,768 Interdepartmental Revenue $42,691,018 $46,848,777 $42,817,059 $47,505,424 $656,647 Other Revenues (a) $20,805,810 $13,071,886 $15,347,083 $16,666,505 $3,594,619 Interest/Penalty on Delinq Taxes $1,344,144 $1,660,000 $1,277,465 $1,595,000 $(65,000) Investment Inc-Unrestricted Funds $7,265,803 $4,497,646 $8,200,000 $5,611,255 $1,113,609 Debt Borrowing $12,500,000 $20,800,000 $20,800,000 $29,200,000 $8,400,000 Appropriated Fund Balance $(2,339,834) $18,769,845 $39,929,716 $19,539,183 $769,338 Retained Earnings (a) $(10,096,724) $(453,844) $(2,509,573) $(838,628) $(384,784) Tax Levy $116,298,590 $119,040,295 $119,040,295 $119,960,915 $920,620 $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) 2024 Incr/(Decr) from 2023 Adopted 2024 2025 2024 Actual Budget Estimate Budget Adpt. Budget Justice & Public Safety $25,975,210 $27,609,792 $28,062,812 $26,354,604 $(1,255,188) Health & Human Services $69,458,676 $75,818,862 $78,926,143 $82,286,975 $6,468,113 Parks, Env, Educ & Land Use $34,838,215 $30,154,496 $32,381,849 $26,024,807 $(4,129,689) Public Works $25,594,128 $24,977,933 $24,634,941 $24,896,281 $(81,652) General Administration $25,772,644 $23,402,393 $27,065,260 $26,631,629 $3,229,236 Non-Departmental $26,805,807 $26,562,634 $22,495,283 $26,723,872 $161,238 Debt Borrowing $12,500,000 $20,800,000 $20,800,000 $29,200,000 $8,400,000 Capital Projects $15,703,288 $24,685,004 $24,685,004 $7,690,865 $(16,994,139) Appropriated Fund Balance $(2,339,834) $18,769,845 $39,929,716 $19,539,183 $769,338 Retained Earnings (a) $(10,096,724) $(453,844) $(2,509,573) $(838,628) $(384,784) Tax Levy $116,298,590 $119,040,295 $119,040,295 $119,960,915 $920,620 $340,510,000 $391,367,410 $415,511,730 $388,470,503 $(2,896,907) (a) 2023-2025 REVENUE SUMMARY Includes revenues from proprietary fund (e.g., Radio Services) user fees and other revenue which are estimated to result in retained earnings. Revenues in excess of expenditures from proprietary funds that are retained in the appropriate fund and not used to offset the overall county tax levy. FUNCTION Total Revenues Total Revenues SOURCE 40 2025 REVENUE HIGHLIGHTS Revenue Budget: The 2025 revenue budget (excluding property tax levy, fund balance appropriations , and revenue generating proprietary fund retained earnings) totals $248,970,405 a decrease of $4,586,865 or 0.7% from the 2024 Adopted Budget. The revenue budget includes $47,505,424 of interdepartmental revenues (mostly from internal service funds, e.g., Health and Dental Insurance Fund). The 2025 budgeted revenues consist of departmental operating revenues at $212,079,540 and capital project revenues at $36,890,865 including $29,200,000 from planned borrowing. Overall, the operating revenues increase by $4,007,274 or 1.9% from the prior-year budget, while capital project revenues decrease by $8,594,139 or 18.9%. The graph below reflects the ratio of revenue sources budgeted for 2025 to all revenue sources (after excluding interdepartmental revenues) , with tax levy of 35.2% and Tax Levy and 29.2% of intergovernmental assistance as the major revenue components. Tax Levy 35.2% Fines & Licenses 1.1% Chgs. & Svcs. 13.5% Inv. Inc./Other* 6.7% Debt Borrowing 8.6% Fund Balance 5.7% Intergov't Assist 29.2% 2025 Revenues as a Percent of Total (Excludes Interdepartmental) * Excludes Retained Earnings Revenue Projection Methodology Realistic, conservative , and accurate revenue estimates are one of the key building blocks in the development of a fiscally sound budget. The county combines four primary projection methods , mentioned below, based on the unique characteristics of forecasted revenue. 1. Informed and Expert Judgment (e.g., the advice of a department head). 2. Deterministic Techniques (e.g., formula based). 3. Time Series Technique (e.g., trend analysis, rolling averages). 4. Estimates from external sources or appropriated in adopted legislation (e.g., state and federal governments). Projection and Trends: External factors that may affect estimated future revenue trends include a disruption in the economic recovery, a change in the i nterest rate trend affecting county investments, and a change in moderate inflation trends. Also, other impacts which could affect future revenue trends include federal and state budget deficits which will likely result in revenue reductions and the potential for higher future interest rates. Internal factors mainly include user fee rate increase s, which help cover the rising costs of services and the ability to collect on client accounts. The graph below s hows the total budgeted revenue trends from all sources for 2021-2025. Total revenues , including tax levy and appropriated fund balance, are budgeted to decrease $2.9 million or 0.7% to $388.5 million. $0 $25 $50 $75 $100 $125 $150 $175 $200 $225 $250 $275 $300 $325 $350 $375 $400 2021 2022 2023 2024 2025 $ in Millions Year Budgeted Total Rev enues 41 2025 REVENUE HIGHLIGHTS A brief summary of the major changes in the past five years to the adopted budget are briefly explained as follows: The 2025 revenue budget decreases $2.9 million or 0. 7% to $388. 5 million, including a decrease in intergovernmental contracts and grant revenue of $20,247,600 or 1 6.9% largely due to the decrease of $26.7 million in American Rescue Plan Act (ARPA) funds, mentioned below. Within the Health and Human Services department, there is an increase in Children’s Long Term Support ( CLTS)-third party administrator revenues of $4.0 million and case management and other revenue reimbursements related to the CLTS program of $401,300 as a result of the state mandate to eliminate CLTS wait list and the subsequent increased volume of clients served. In the Circuit Courts, IV-D (Child Support) related reimbursements from the State of Wisconsin increase by $220,000 due to a changed methodology used by the Courts for expenses claimed. Project specific intergovernmental revenues for capital projects increase by $2.8 million in the 2025 budget. Charges for services revenues increase by $2.2 million, or 5.1%, to approximately $45.9 million primarily due to client fees in Health and Human Services increasing by $2.29 million. Charges in Parks , Land Use, and Education increase by $510,000 due to park system fees and utilization of county owned golf courses and ice arenas. Justice and Public Safety charges decrease $721,700 due to the removal of $1.2 million in federal prisoner inmate revenues, which are partially offset by a $494, 500 increase in municipal patrol contract revenues. Interdepartmental revenues increase $656, 600 to $47,505,000 primarily related to $253,700 in the Department of Administration – General Fund for Human Resources staff time charges to the Non- Departmental Health and Dental Fund and mailing charges and increases in postage charges . End User Technology Fund (EUTF) charges for computer maintenance and replacement increase $250,800, and risk management charges increase $89,800. The Health and Dental Fund increases the county’s share of employee health and dental premiums and contributions to health savings accounts by $251,000, mainly due to insurance plans shifting from Choice Plus to the High Deductible Health Plan. T he Vehicle Replacement Fund (VRP) increases charges by $129,000 for new county vehicles/equipment. There is an increase of $96,500 for interdepartmental revenues within the Public Works General F und, primarily due to charges within the Building Improvement Plan and Facility Maintenance. In the Transportation Fund, there is a $432,300 decrease due to shifting budget of state equipment and storage reimbursement to general government revenues. Changes in other revenues are due to $1.8 million for the Material Recycling Fund for contracted recycling services, $1. 1 million in investment income, and $761,800 in Health and Human Services due to client insurance claims in the Regional Crisis Stabilization Facility and Wisconsin Medical Assistance Cost Reporting (WIMCR) reimbursements. Fund balance appropriations increase $769,300, and county general tax levy (excluding the special library tax) increase $675,235 or 0. 59% to $115,537,401 from the 2024 Adopted Budget The 2024 revenue budget increases $ 14.4 million or 3.8% to $3 91.4 million, including a decrease in intergovernmental contracts and grant revenue of $ 2,546,000 or 2. 1%, largely due to a decrease in federal American Rescue Plan Act (ARPA) – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) funding with a decrease of $1. 5 million. This also includes $3 .5 million of additional state Shared Revenue related to the passage of 2023 Wisconsin Act 12 which increases the shared revenue payments to local government and an additional $1.2 million in case management and other revenues as part of a state mandate to eliminate the CLTS wait lists and an increase in CLTS- third party administrator revenues of $1.0 million. Project-specific intergovernmental revenues for capital projects decrease $6.0 million. Charges for services increase $878,300, or 2.1%, to approximately $43.6 million, largely due to a $626,1 00 increase in clients fees for health and human services driven by $398,600 of new regional crisis stabilization facility revenues and $289,400 of higher mental health services’ fees. Justice and Public Safety charges increase $258,200, including $197,700 of higher municipal patrol contract revenues in the Sheriff’s Department. These increases are offset by a $382,700 decrease in Register of Deeds revenues including a $228,000 decrease for recording fees and a $146,000 decrease in real estate transfer fees. Interdepartmental revenues increase approximately $630,800, or 1.4%, to $46,848,800, including $217,00 0 of higher Risk Management departmental charges, $151,500 of higher vehicle replacement fund charges, and $151,500 of higher End User Technology Fund charges for software and technology. Other revenues decrease $ 951,900 or 4.7% to a total of $1 9.2 million, mostly due to a $2.1 million decrease in the Material Recycling Fund related to the ending of recycling operations at the county facility due to a major fire event in May 2023. In addition, Health and Human Services revenues for opioid class action lawsuit settlement proceeds are reclassified to fund balance from other revenue, resulting in a $729,800 decrease (with an offsetting increase in fund balance). Further changes to other revenues include $1.6 million of higher investment income in the Treasurer’s Office and $175,000 of additional asset sale proceeds in the vehicle replacement fund. Fund balance appropriations increase of $5.8 million, and the county general tax levy (excluding the special library tax) increases $2,563,183 or 2.28% to $114,862,166. The 2023 revenue budget increases $39. 5 million or 11.7% to $376.9 million, including an increase in intergovernmental contracts and grant revenue of $34. 0 million or 38.5%, largely due to federal American Rescue Plan Act (ARPA) – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) funding of $29 .3 million (an increase of $20.8 million). This also includes an additional $1. 7 million in case management and other revenues 42 2025 REVENUE HIGHLIGHTS as part of a state mandate to eliminate the CLTS wait lists and an increase in CLTS -third party administrator revenues of $2.5 million. Charges for services increase $694,500 to $42. 8 million, largely due to a $8 85,500 increase in Comprehensive Community Services (CCS) revenues related to additional billable services for adolescents, a $642,3 00 increase in municipal police services provided by the Sheriff’s Department, a $301 ,800 increase for Parks and Land Use- General Fund park system fees (annual park stickers, entrance fees, camping, etc.), and a $219,700 increase in Register of Deeds revenues for real estate transfer fees. Interdepartmental revenues increase approximately $1.7 million, to $46.2 million, primarily from a $729,900 increase in Public Works - Central Fleet fuel charges related to higher fuel costs; a $604,000 increase in Non- Departmental-Health and Dental Insurance Fund premiums and HSA contributions charged to county departments, reflecting a 2. 5% premium rate increase; and a $422,600 increase in End User Technology charges. Other revenues sources increase $724,300 or 3.7% to a total of $20.2 million, mostly Health and Human Services revenues including $729,800 of opioid class action lawsuit settlement proceeds, $421,800 of Wisconsin Medicaid Cost Reporting (WIMCR) prior year settlement revenue, and $348,800 of state institution collections revenue. Fund balance appropriations decrease of $2.4 million, and the county general tax levy (excluding the special library tax) increases $2,795,860 or 2.55% to $112,298,983. The 2022 revenue budget increases $23.4 million or 7.4% to $337.4 million, including an increase in intergovernmental contracts and grant revenue of $12.2 million, largely due to federal American Rescue Plan Act (ARPA) – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) funding of $8.0 million. This also includes an additional $1.0 million in case management and other revenues as part of a state mandate to eliminate the CLTS wait lists and an increase in CLTS-third party administrator revenues of $387,800. Charges for services increase $2.1 million to $42.1 million, largely due to a $861,100 increase in Comprehensive Community Services (CCS) revenues related to additional billable services for adolescents, a $299,100 increase in municipal police services provided by the Sheriff’s Department , a $229,300 increase for Parks and Land Use- General Fund park system fees (annual park stickers, entrance fees, camping, etc.), and a $231,400 increase in Register of Deeds revenues for real estate transfer fees and copy and duplicating fees . Interdepartmental revenues increase approximately $2.5 million, to $44.5 million , primarily from a $1.3 million increase in End User Technology Fund driven by a higher cross -charge to Health and Human Services and a $788,000 increase in Non- Departmental- Health and Dental Insurance Fund premiums charged to county departments, reflecting a 2.2% premium rate increase. Other revenues sources increase $1.0 million to a total of $ 19.5 million, mostly for contributions from individuals and organizations and cost recovery towards capital project costs, which increase $585,000. F und balance appropriations in crease $4 .9 million, and the county general tax levy (excluding the special library tax) increases $1,689,728 or 1.57% to $109,503,123. The 2021 revenue budget decreases by $6.2 million to $3 14.1 million, largely due to a $6.0 million decrease in debt borrowing to fund capital projects expenditures. I ntergovernmental contracts and grant revenues increase $2.7 million to $76.1 million. This includes $1.4 million of federal funding for COVID -19 pandemic response in Public Health. This also includes an additional $1.0 million in case management and other revenues as part of a state mandate to eliminate the CLTS wait lists and an increase of $772,600 in Community Aids revenue. Charges for services decrease $169,600 to $40.0 million, largely due to decreases in Golf Course revenues of $1.2 million from the sale of Wanaki Golf Course in 2020. Interdepartmental revenues increase $1.7 million to $42.0 million, primarily from increases in Non- Departmental-Health and Dental Insurance Fund premiums charged to county departments and employees, reflecting a 13% premium rate based on trends. Other revenues decrease $1.8 million and include a decrease of $500 ,000 in investment income due to low interest rates as well as a $700,000 reduction in contributions and donations needed for capital projects . Fund balance appropriations decrease $3.94 million, and the county general tax levy (excluding the special library tax) increases $1,610,912 or 1.52% to $107,813,395. Detailed revenue highlights are included within each functional area summary. A summary of highlights and major changes from the 2024 to the 2025 Revenue Budget, by source, follows. Intergovernmental Contracts & Grants: Combined, total 2025 intergovernmental contracts, grants, state/federal aids , and state shared revenues together reflect a budgeted decrease of $20.25 million or 16. 5% from the 2024 Adopted Budget. • State shared revenue increases $95,400 based on the approved state allocation for 2025. • Revenues from the federal American Rescue Plan Act (ARPA) - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) decreases $26.7 million, as the county’s $78.5 million allocation from the Coronavirus State and Local Fiscal Recovery Funds program comes to an end. One last appropriation of 2021 2022 2023 2024 2025 Tota l $76.13 $88.35 $122. 32 $137. 96 $99.53 HHS $47.46 $49.02 $56.53 $58.72 $62.03 $0 $20 $40 $60 $80 $100 $120 $140Millions (S) Millions ($) Budgeted Intergovernmental Revenues 43 2025 REVENUE HIGHLIGHTS $615,000 is budgeted to support the implementation of an enterprise resource planning (ERP) system, which is allowable under the grant rules because it is under contract before the end of 2025. • Health and Human Services Functional Area Intergovernmental Revenue increase by approximately $3.3 million to $62 million as follows:  HHS–Children with Long- Term Needs – Third Party Administrator pass-through revenues increases $4.0 million to $14.0 million based on an increase in the state allocation for the program and increasing client enrollment levels. The pass-through funding has no impact on tax levy.  Department of Health and Human Services (HHS) – Children with Special Needs Program includes an increase in case management revenue reimbursements related to the Children’s Long Term Support (CLTS) program of $401,300 as a result of the state mandate to eliminate CLTS wait list and the subsequent increased volume of clients served.  HHS–Clinical Services- Regional Crisis Stabilization Facility grant funding increases $111,300 to fund operations at the new regional crisis stabilization facility operated out of the Mental Health Center. This grant funding is meant to support startup operations of these crisis facilities which will eventually be supported by client fees and other funding sources.  HHS-Public Health ARPA grant funding (separate allocation from ARPA funding mentioned earlier) decreases $226,400 due to the end of the grant in 2024.  American Rescue Plan Act (ARPA) funds of $1.2 million budgeted in 2024 are removed from this functional area. • The Department of Administration is budgeting for an additional $1.2 million of new aid from the state to offset the elimination of the personal property tax, and an additional $0.6 million of aid for the tax exemption of computers, transferred in from Capital Projects to free up tax levy for higher jail costs. • Circuit Court Services IV-D (Child Support) revenue increases $220,000 due to a changed methodology used by the Courts’ Family Division for percent reimbursement of costs claimed. • Capital Project intergovernmental revenues decrease $17. 7 million to $6.4 million, which includes a decrease American Rescue Plan Act (ARPA) funding of $17,875,000, largely related to the Courthouse project. In addition, $1.2 million of Shared Revenue is transferred out to the Sheriff’s Department, Emergency Preparedness, and Courts to replace ARPA funding that had been used to phase- in the impacts of the compensation study . An additional $0.8 million of Shared Revenue and $0.6 million of aid for the tax exemption of computers (mentioned previously) is allocated out to free up resources for higher jail costs. This is offset by an increase in project-specific funding for facilities, transportation, and park projects by $3.2 million. Fines and Licenses: Fine and license revenues in crease $103,900 or 2.8% to $3,814,000 in 2025. Parks and Land Use -General Fund license revenue increase $ 112,700 and include : $29,900 in retail food, $29,000 for septic permits, $25,000 for dog licenses, and $ 20,600 for restaurant licenses. Utility permits in the Department of Public Works – Transportation Fund increase $ 9,500, mostly for utility permits . Agricultural use conversion penalties for the County Treasurer increase $8,200. In addition, the portion of OWI fines levied by the state and retained by Health and Human Services decreases by $18,300. Charges for Services: User fees are budgeted to increase $2.2 million or 5.1% to approximately $45.9 million. User fees are charges for specific government services to those who utilize and value certain services. They provide an equitable, proportional user - based charging method to continue service operations without relying solely on property taxes. Major user fees include document recording and real estate transfers; public admission for recreation, regulation enforcement , and education within the Parks, Environment, Education and Land Use (PLU ) functional area; client treatment, inpatient and outpatient residential services fees in the Health and Human Services (H HS) area; and inmate board, contracted Sheriff patrols, and judicial and public safety related fees (JPS). • Health and Human Services (HHS) functional area charges for service revenues are budgeted to increase by $2.4 million to $13 million. Client fees increase $2.29 million. This includes an increase of $1.4 million for Juvenile Services f rom the expansion of a second Youth Comprehensive Community Services unit. Additionally, Mental Health Center charges for services increase $483,700, outpatient residential services fees increase $215,300, and 2021 2022 2023 2024 2025 Othe r $8.09 $8.66 $7.18 $7.10 $6.90 JPS $12.30 $12.72 $13.59 $13.85 $13.13 HHS $8.63 $8.98 $9.71 $10.35 $13.01 PLU $10.97 $11.71 $12.29 $12.35 $12.86 $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Millions ($) Millions ($) Budgeted Charges for Service 44 2025 REVENUE HIGHLIGHTS alcohol and other drug abuse outpatient fees increase $175,500. • Parks, Environment, Education & Land Use (PLU ) functional area c harges for s ervice revenues increase by about $510,100 to $ 12.9 million. Parks and Land Use- General Fund park system fees increase $115,000 (annual park stickers, entrance fees, camping, etc.) and $65,200 for fees for the Exposition Center . Golf Course Fund and Ice Arenas Fund service fees increase $237 ,500 to $3.76 million related to increased utilization of county-owned facilities . Bridges Library - CAFÉ library services charges increase by $ 23,100 due to the implementation of a new text message notification service. • Non-Departmental functional area charges for services decrease $79,000 within the Health & Dental Insurance Fund for revenues collected from employees based on employees shifting to the high deductible health plan, which has a lower employee premium cost share. • Justice and Public Safety (JPS) functional area charges for service revenues decrease by $721,700 to $13.1 million, including a decrease in Sheriff charges of $ 719,600, mainly due to eliminated federal prisoner inmate revenues of $1.2 million, which are partially offset by $494, 500 in municipal patrol revenue . Additionally, Medical Examiner charges for service decrease $5 4,400 mostly for charges to Washington County of $76,000 for amended contracted services within the department and $7,000 to Kenosha County for lower volume associated with pediatric autopsy services. This is partially offset by an increase of $11,7 00 in charges for services within Emergency Preparedness – General Fund for municipal charges for annual computer aided dispatch and integrated systems support charges. There is an increase of $50,700 within the Radio Services Fund due t o $33,600 in radio maintenance support charges and $26,000 in cell tower lease revenues. Interdepartmental Revenues: 20 25 i nterdepartmental revenues increase approximately $6 56,700, or 1.4%, to $47,505,000. Interdepartmental revenues are primarily related to internal service fund charges and cross -charges for services provided by one county department to another, which are in essence double- budgeted. These charges are originally funded through an external revenue source or tax levy in the service consumer (user) department budgets. • DOA-General Fund charges increase $253,700 due to $159,900 in charges for staff time dedicated to implementing health and dental fund operations and $82,600 for increased mailing charges and for records management. • Non-Departmental-Health and Dental Insurance Fund interdepartmental revenues consist of the county’s share of employee health and dental premiums and county contributions to employees’ health savings accounts and are budgeted to increase by $251,000 or 1.2% to $21.6 million mainly due employee insurance plans shifting from the Choice Plus plan to the High Deductible Health plan, which has a higher county premium cost share. • DOA–End User Technology Fund charges increase $250,800 reflecting annual increases in charges to user departments for computer maintenance and replacement, as well as software subscriptions. • DOA-Risk Management charges increase $89,800 primarily for increases to liability and property insurance costs. • Public Works-Vehicle Replacement Fund departmental charges increase $129,000 due to increases in new vehicle/equipment prices. Departments are charged replacement fees based on the cost of the vehicle they currently operate (rather than paying toward an estimated future price). In addition, General Fund departmental charges increase $96,500 due to increases in new facilities maintenance charges and Building Improvement Plan (BIP) charges to the Mental Health Center for improvement projects within the facility. • Public Works-Transportation Fund departmental charges decrease $432,300 due to shifting budget of state equipment and storage reimbursements to general government revenues. Other Revenues: Other revenues ( before excluding retained earnings) from various sources increase $ 4.18 million or 21.7% to a total of $23.4 million. • Parks and Land Use – Material Recycling Fund (MRF) material sales revenue increases $1.8 million due to new revenue sharing agreements the County has entered in to with temporary vendors to process recycled materials. • Treasurer investment income increases $1.1 million related to higher interest rates. • Health and Human Services other revenues increase $761,800 primarily related to $669,400 in client services insurance claims processed within the Regional Crisis Stabilization Facility and $315,000 in for Wisconsin Medical Assistance Cost Reporting (WIMCR) reimbursements from the State of Wisconsin. Offsetting these increases is $256,600 of lower state mental health institution reimbursement revenues. 45 2025 REVENUE HIGHLIGHTS  Administration- General Fund increases $184,500 primarily due to $169,400 in collection fee revenues where the fee is paid by the debtor.  Public Works – Vehicle Replacement Fund revenue from the sale of capital assets increases $67,000 in the 2025 budget related higher auction proceeds from the sale of assets. Debt Financing: The 2025 Budget includes borrowing of $29.2 million to fi nance a major portion of 2025 capital projects and vehicle replacements, an increase of $8.4 million from the 2024 Adopted Budget. Appropriated Fund Balance: To reduce the 2024 Tax Levy (for 2025 Budget purposes), the budget includes fund balance appropriations of approximately $19.5 million for one-time projects and temporary expenditures or to phase-in the impact of significant revenue losses or new expenses, an increase of $769,300 from the previous year. This includes $13.1 million for the operating budgets and $6.5 million for the capital projects budget, summarized below: Source of Fund Balance Fund Balance Use in Fund / Department Budgets General Fund Special Revenue Funds Internal Service Funds Enterprise Funds Capital Fund Debt Service Fund Component Unit Total Administration - General Fund $114,867 $114,867 Admin - American Job Center Fund $88,236 $88,236 Admin - Collections Fund $0 Admin - End User Tech. Fund $475,000 $447,252 $922,252 Admin - Risk Mgmt Fund $194,250 $50,000 $244,250 Bridges Library System Funds $261,500 $261,500 Capital Projects Budget $1,804,000 $197,700 $829,500 $3,628,077 $6,459,277 Circuit Court Services $0 Contingency Fund $1,200,000 $1,200,000 County Clerk Dept. $107,213 $107,213 Debt Service Fund $1,250,000 $560,875 $1,810,875 District Attorney $8,150 $160,000 $168,150 Emergency Preparedness $454,153 $783,299 $1,237,452 Human Services Dept. $489,861 $698,213 $1,188,074 Medical Examiner $21,250 $114,352 $135,602 Non-Departmental $593,471 $136,000 $729,471 Parks and Land Use Dept. $413,854 $462,500 $925,023 $1,801,377 Public Works Dept $612,600 $101,083 $169,582 $883,265 Sheriff Dept. $1,815,827 $251,495 $2,067,322 Treasurer $120,000 $120,000 UW Extension Dept. $0 Total by Fund Type $8,424,496 $1,972,496 $1,984,335 $2,707,404 $3,628,077 $560,875 $261,500 $19,539,183 Tax Levy: The overall 2024 tax levy (for 2025 Budget purposes) is $119,960,915, which represents an increase of $920,620 or 0.8% from the 2024 Adopted Budget. The tota l tax levy consists of general county purpose levy of $115,537,401, a $675,235 or 0.59% increase from the 2024 Adopted Budget, and the special Bridges Library System tax levy of $4,423,514, an increase of $2 45,385 or 5.9% from the 2024 Adopted Budget, which are assessed to municipalities without libraries. 46 DECISION MAKING CRITERIA FOR NEW POSITIONS County government has an obligation to meet the needs of its citizens in a fiscally prudent manner. One of the largest costs of government is personnel cost. Unlike capital projects that are paid for in a set period of time, position costs continue each year as long as the position exists. Therefore, before new positions are authorized, a careful review of the justification of these requests is warranted. In reviewing these requests, the following types of questions are asked. 1) Does the reason a position is being requested support the strategic plan for the County and the department? 2) Can the work be accomplish ed in any othe r way? 3) Does the proposed position improve customer service? 4) Does the proposed position provide direct services as opposed to administrative support, supervision, or management? 5) Will the investment in the proposed position allow the department to increase revenues or decrease expenditures beyond the cost of the position? 6) Is there outside (non-County Tax Levy) funding available for the proposed position, such as state or federal grants? 7) Can the position costs be offset by eliminating or reducing a lower priority function? 8) Has the organization been reviewed for efficiency? Is the organization a re-engineering candidate? 9) What will be the effect if the proposed position is not created? 2023 2024 2024 2025 Year Adopted Modified Adopted 24-25 FUNCTIONAL AREAS: End Budget Budget Budget Change Justice and Public Safety 560.50 552.03 552.03 543.65 (8.38) Health and Human Services 469.61 472.22 474.22 471.26 (0.96) Parks, Env., Educ., and Land Use 127.05 128.31 128.31 129.31 1.00 Public Works 133.00 131.00 131.00 129.00 (2.00) General Administration 137.50 140.45 140.45 139.46 (0.99) Non-Departmental - - - - - Total Regular Positions Countywide 1,427.66 1,424.01 1,426.01 1,412.68 (11.33) Temporary Extra Help 98.40 86.98 86.65 84.70 (2.28) Overtime 27.75 28.45 28.45 27.63 (0.82) Total Position Equivalents Countywide 1,553.81 1,539.44 1,541.11 1,525.01 (14.43) BUDGETED POSITIONS 2023-2025 SUMMARY BY FUNCTIONAL AREA *****BUDGETED POSITIONS ONLY***** This chart includes the number of positions that are authorized and funded with the exception of position overfills. Significant Changes for 2025  Budgeted Full Time Equivalents (FTEs) decreases by a net of 14.43 FTE, including temporary extra help and overtime.  There is a net decrease of 11.33 FTE budgeted regular positions including 2025 and 2024 current year changes.  2025 changes include the creation of 10.11 FTE positions. This is offset by the abolishment of 5.00 FTE, the unfunding of 8.08 FTE, the refunding of 2.00 FTE, increase of 0.52 FTE part time position hours and a decrease of 12.88 FTE sunset positions.  Temporary extra help decreases a net of 2.28 FTE or about 4,742 hours.  Budgeted overtime decreases a net of 0.82 FTE or about 1,706 hours. For more detail, see the Stats/Trends Section for the Regular Full-Time/Part-Time Budget Position Summary, the Summary of Net Change in Funded Regular Full-Time/Part-Time Positions and Budget Position Detail Summary for individual departments. Current-Year Changes in 2024  3.00 FTE are created and 1.00 FTE are abolished:  Created 1.00 FTE and abolished 1.00 FTE by enrolled ordinance (178-94).  Created 1.00 FTE by enrolled ordinance (178-112).  Created 1.00 FTE by enrolled ordinance (179-14). 47 GENERAL & SPECIAL REVENUE FUNDS Expenditures, Unassigned Fund Balance Expenditures and Unassigned Fund Balance General and Special Revenue Funds Unassigned Year Expenditures Fund Balance* % Ratio 2016 $192,678,267 $40,511,885 21.0% 2017 $191,779,767 $43,537,265 22.7% 2018 $195,709,968 $44,278,341 22.6% 2019 $203,124,733 $44,937,822 22.1% 2020 $211,265,224 $50,602,182 24.0% 2021 $224,918,330 $52,585,136 23.4% 2022 $232,851,301 $60,153,646 25.8% 2023 $242,897,008 $60,872,004 25.1% 2024 est $254,077,051 $63,152,297 24.9% 2025 est $262,654,278 $56,913,275 21.7% Policy and Practice Fund balance reserves will not be used to offset continuous operating costs. To the extent possible, reserves will be used to provide operating efficiencies over the long term. The County will maintain unrestricted fund balances to pr ovide necessary working capital to avoid cash flow interruptions and short-term borrowing to fund daily oper ations and to maintain the County's Aaa/AAA bond ratings. The unassigned governmental (general and special revenue) f und balance to governmental expenditures ratios will be maintained at a minimum of 11%. The current target is between 15 and 16%, or about eight weeks of working capital for operations. *Does not include unrealized gains or losses on investments. While the County typically holds these inv estments to maturity or life of the security, generally acc epted accounting principles require that these investments be recorded at their fair value. 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% $0 $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 est 2025 est Expenditures $187,410,318 $192,949,494 $192,284,111 $173,554,267 48 SUMMARY OF FUND BALANCE PROJECTIONS Projections of fund balance are an indicator of the estimated financial condition of t he County at year-end. Fund balan ces are projected separately for General, Special Revenue, Enterprise, Internal Service, Debt, Capital Project, and Component Unit Fund types. For a description of the County's financial structure see the Strategic Planning and Budget Policies Section of the 2025 Adopted Budget. For descriptions of funds see the Summary section. December 31, 2024 (unaudited) The current year projection (year-end 2024) is based on year-to-date information together with departmental estimates of revenues, expenditures and net transfers for various fund types. Total combined estimates of fund balances at December 31, 2024 are projected at $206.9 million, a decrease of $1.7 million from December 31, 2023 year-end combined fund balances. Of the combined fund balance amount, $149.7 million is non-spendable, restricted, committed (by the Grantor, State Law, County Board, etc.) or assigned for specific future use exclusively within each particular fund. A summary of projected fund balance by fund type is described below. General Fund Balance - The estimated fund balance for the General Fund at December 31, 2024 is projected at $80.7 million, an increase of $298,000 from 2023. Revenues are projected to be $5.5 million above expenditures. Net transfers out of the General Fund were $5.2 million. The unassigned portion of the fund balance is estimated at $57.2 million, a $2.3 million increase from the 2023 unassigned fund balance of $54.9 million. Special Revenue Fund Balance - The December 31, 2024 estimated fund balance is $10.4 million, a decrease of $65,000 from 2023. Revenues are projected to be $1.3 million above expenditures. Net transfers out of Special Revenue Funds were $1.4 million. Working Capital - The unassigned General Fund balance provides working capital for eleven weeks of operations based on the 2025 expenditure budget. In addition, the ratio of governmental funds unassigned fund balance to governmental expenditures for year-end 2024 is estimated at 24.9%. This estimated percentage exceeds the County's goal of at least 11%, which provides sufficient cash flow for the County's operations. It also exceeds the County’s target goal of 15- 16%. 49 SUMMARY OF FUND BALANCE PROJECTIONS, Cont. Enterprise Fund Balance – Year-end 2024 fund balance is projected at $45.3 million, a decrease of $4.5 million from 2023. The enterprise funds include two golf courses, two indoor ice arenas, radio services, a materials recycling facility, and an airport. Enterprise fund balances include non- spendable capital assets. Internal Service Fund Balance - Year-end 2024 fund balance is estimated at $37.6 million, an increase of $1.1 million from 2023. Internal service fund balances include non-spendable capital assets. Debt Service Fund Balance – Year-end 2024 fund balance is estimated at $5.2 million, an increase of $395,000 from 2023. Capital Projects Fund Balance – Year-end 2024 fund balance is projected at $26.2 million, an increase of $985,000 from 2023. The entire fund balance is reserved for existing capital projects until the projects are closed. Fund balances remaining may be reserved to fund future capital projects. Component Unit Fund Balance – Year-end 2024 fund balance is projected at $1.5 million, an increase of $77,000 from 2023. December 31, 2025 The year-end 2025 projection is based on 2025 budgeted revenues, expenditures, and estimates on completion of capital projects appropriated in prior years. At year-end 2025, total combined fund balances are estimated at $188.7 million, a decrease of $18.3 million from the estimated 2024 level. Of the estimated combined year-end 2025 total fund balance, $137.7 million is restricted, committed or assigned for specific future use within the particular funds, and $51.0 million is estimated to be the unassigned fund balance. This is an estimated decrease in unassigned fund balance of about $6.2 million from year-end 2024. General Fund Balance - The estimated fund balance for the General Fund is projected at $72.7 million, a decrease of $8.0 million from the 2024 estimate. This decrease results from the planned fund balance use of $6.4 million in the 2025 budget and net transfers out of $1.6 million. Transfers out include $475,000 for end user technology, $194,250 for risk management, and $1.5 million for capital projects. The unassigned portion of the fund balance is estimated at $51.0 million. Special Revenue Fund Balance - The December 31, 2025 estimated fund balance is $8.5 million, a decrease of $2.0 million from 2024. This decrease results from the planned use of fund balances in the 2025 budget of $910,000, and net transfers out of $1.1 million. Working Capital - The ratio of governmental funds unreserved fund balance to governmental expenditures for year-end 2025 is estimated at 21.7%, a decrease from the 24.9% estimate for year-end 2024. 50 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2024 SCHEDULE 1 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Revenues: General Intergovernmental $68,264,983 $27,763,927 $985,239 440,147 $ - $ $26,572,180 $1,813,412 $125,839,888 Taxes 93,249,703 7,849,968 - - 15,428,213 999,258 - $117,527,142 Fines/Licenses 3,851,869 158,545 - - - - - $4,010,414 Charges for Services 32,650,013 619,673 5,987,857 3,767,375 - - 945,483 $43,970,401 Interdepartmental Revenue 4,386,185 795,846 517,309 36,995,416 - - 3,000 $42,697,756 Interest Income 8,750,000 - - - 425,000 594,000 - $9,769,000 Other Revenue 11,079,110 1,536,369 1,550,591 1,924,194 713,814 21,168,710 98,827 $38,071,615 Total Revenues $222,231,863 $38,724,328 $9,040,996 $43,127,132 $16,567,027 $49,334,148 $2,860,722 $381,886,216 Expenditures: Personnel Costs $127,355,634 $11,803,116 $3,203,622 $9,437,029 -$ -$ 835,848$ $152,635,249 Operating Expenses 69,813,815 19,001,467 6,491,978 35,504,959 135,480 - 1,793,774 $132,741,473 Interdepartmental Charges 16,824,893 6,414,257 1,293,686 558,300 - - 154,544 $25,245,680 Fixed Assets/Capital Projects 2,693,869 170,000 - - - $53,554,498 - $56,418,367 Debt Service - - - - 16,536,567 - - $16,536,567 Total Expenditures $216,688,211 $37,388,840 $10,989,286 $45,500,288 $16,672,047 $53,554,498 2,784,166$ $383,577,336 Excess of Revenues over/(under) Expenditures (A ) $5,543,652 $1,335,488 ($1,948,290) (A) ($2,373,156 ) (A) ($105,020 ) (A) ($4,220,350 ) (A) $76,55 6 ($1,691,120) Footnotes: (A) Negative amounts reflect planned use of restricted, committed, or assigned fund balances for one time or temporary purposes. 51 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2024 SCHEDULE 2 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Fund Balance December 31, 2023 $80,403,125 $10,496,016 $49,826,433 $36,515,270 $4,775,423 $25,228,639 $1,393,944 $208,638,850 Restricted/Committed/Assigned Fund Balance 25,450,808 10,496,016 $49,826,433 $36,515,270 4,775,423 25,228,639 1,393,944 153,686,533 Unassigned Fund Balance January 1, 2024 $54,952,317 $0 $0 $0 $0 $0 $0 $54,952,317 Excess of Revenues over (under) Expenditures (A) 5,543,652 1,335,488 (1,948,290) (2,373,156) (105,020) (4,220,350) 76,556 (1,691,120) Net Operating Transfers in (out) (5,245,917) (1,400,219) (2,534,875) 3,475,500 500,000 5,205,511 0 0 Excess of Revenues & Other Financing Sources over (under) Expenditures $297,735 ($64,731) ($4,483,165) $1,102,344 $394,980 $985,161 $76,556 ($1,691,120) Total Projected Fund Balance Dec. 31, 2024 80,700,860 10,431,285 45,343,268 37,617,614 5,170,403 26,213,800 1,470,500 206,947,730 Restricted/Committed/Assigned Fund Balance 23,468,250 (B) 10,431,285 45,343,268 (C) 37,617,614 (C) 5,170,403 26,213,800 1,470,500 149,715,120 Total Projected Unassigned Fund Balanc e $57,232,610 * $0 $0 $0 $0 ($0) $0 $57,232,610 Footnotes: (A) Negative amounts reflect planned use of restricted, committed, or assigned fund balances for one time or temporary purposes. (B) Includes $8.8 million assigned in the 2025 Budget (C) The Enterprise and Internal Service Fund balances include fixed assets and may include some unreserved funds. 52 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2025 SCHEDULE 3 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Fund Balance December 31, 2024 $80,700,860 $10,431,285 $45,343,268 $37,617,614 $5,170,403 $26,213,800 $1,470,500 $206,947,730 Restricted/Committed/Assigned Fund Balance 23,468,250 10,431,285 45,343,268 37,617,614 5,170,403 26,213,800 1,470,500 149,715,120 Unassigned Fund Balance January 1, 2025 $57,232,610 $0 $0 $0 $0 ($0) $0 $57,232,610 Excess of Revenues over (under) Expenditures (A) (6,390,306) (910,736) (1,806,265) (649,596) (1,810,875) (6,459,277) (248,500) (18,275,555) Net Operating Transfers in (out) (1,609,190) (B) (1,061,760) (1,661,000) 669,250 1,250,000 2,412,700 - 0 Excess of Revenues & Other Financing Sources over (under) Expenditures ($7,999,496) ($1,972,496) ($3,467,265) $19,654 ($560,875) ($4,046,577) ($248,500) ($18,275,555) Total Projected Fund Balance Dec. 31, 2025 72,701,364 8,458,789 41,876,003 37,637,268 4,609,528 22,167,223 1,222,000 188,672,175 Restricted/Committed/Assigned Fund Balance 21,707,776 8,458,789 41,876,003 37,637,268 4,609,528 22,167,223 1,222,000 137,678,587 Total Projected Unassigned Fund Balance $50,993,588 $0 $0 $0 $0 ($0) $0 $50,993,588 Footnotes: (A) Budgeted fund balances are responsible for the deficit figures. (B) Includes planned transfer out of $1,500,000 for Capital Projects, $475,000 for End User Technology and $194,250 for Risk Management. (C) The Enterprise and Internal Service Fund balances include fixed assets and may include some unreserved funds. \ 53 FUNCTIONAL AREA SUMMARY BY FUND TYPE 2025 BUDGET GENERAL SPECIAL COMPONENT INTERNAL CAPITAL REVENUES FUND (a) REVENUE UNIT ENTERPRISE SERVICE DEBT PROJECTS TOTAL JUSTICE & PUBLIC SAFETY $24,797,936 $0 $1,556,668 $26,354,604 HEALTH & HUMAN SERVICES $78,019,335 $4,267,640 $82,286,975 PARKS, ENV., EDUC., LAND USE $11,268,529 $5,131,249 $2,948,711 $6,676,318 $177,600 $26,202,407 PUBLIC WORKS $525,141 $14,088,547 $1,407,585 $8,875,008 $5,152,800 $30,049,081 GENERAL ADMINISTRATION $13,045,333 $59,100 $13,527,196 $31,560,465 $58,192,094 NON DEPARTMENTAL $1,044,972 $25,678,900 $26,723,872 FUND BALANCE APPROPRIATION $6,815,306 $910,736 $261,500 $1,877,904 $1,403,585 $1,810,875 $6,459,277 $19,539,183 RETAINED EARNINGS $0 $0 ($13,000) ($71,639) ($753,989) ($838,628) TAX LEVY $94,482,101 $8,198,353 $0 $0 $1,539,302 $15,345,901 $395,258 $119,960,915 TOTAL REVENUES $229,998,653 $32,655,625 $3,197,211 $11,446,836 $50,270,002 $17,156,776 $43,745,400 $388,470,503 EXPENDITURES JUSTICE & PUBLIC SAFETY $80,338,021 $0 $2,055,531 $21,394,000 $103,787,552 HEALTH & HUMAN SERVICES $107,793,258 $4,267,640 $445,000 $112,505,898 PARKS, ENV., EDUC., LAND USE $17,437,271 $10,179,763 $3,197,211 $7,814,138 $2,011,300 $40,639,683 PUBLIC WORKS $9,906,030 $18,060,886 $1,577,167 $8,246,735 $19,280,100 $57,070,918 GENERAL ADMINISTRATION $11,685,630 $147,336 $16,208,367 $17,156,776 $615,000 $45,813,109 NON DEPARTMENTAL (a) $2,838,443 $25,814,900 $28,653,343 TOTAL EXPENDITURES $229,998,653 $32,655,625 $3,197,211 $11,446,836 $50,270,002 $17,156,776 $43,745,400 $388,470,503 (a) Includes Contingency Fund. 54 APPROPRIATION UNIT SUMMARY BY FUND TYPE 2025 BUDGET GENERAL SPECIAL COMPONENT INTERNAL CAPITAL REVENUES FUND (a) REVENUE UNIT ENTERPRISE SERVICE DEBT PROJECTS TOTAL INTERGOVT. CONTRACTS/GRANTS $68,596,546 $21,327,025 $1,969,153 $972,683 $287,679 $6,375,865 $99,528,951 FINES & LICENSES $3,623,850 $190,000 $0 $0 $0 $3,813,850 CHARGES FOR SERVICES $33,660,629 $870,960 $951,558 $6,138,616 $4,266,285 $45,888,048 INTERDEPART. REVENUES $4,836,613 $384,181 $3,000 $553,572 $41,728,058 $47,505,424 OTHER REVENUES $17,983,608 $774,370 $25,000 $1,975,700 $1,799,082 $30,515,000 $53,072,760 FUND BALANCE APPROPRIATION $6,815,306 $910,736 $261,500 $1,877,904 $1,403,585 $1,810,875 $6,459,277 $19,539,183 RETAINED EARNINGS $0 $0 ($13,000) ($71,639) ($753,989) ($838,628) TAX LEVY $94,482,101 $8,198,353 $0 $0 $1,539,302 $15,345,901 $395,258 $119,960,915 TOTAL REVENUES $229,998,653 $32,655,625 $3,197,211 $11,446,836 $50,270,002 $17,156,776 $43,745,400 $388,470,503 EXPENDITURES PERSONNEL COSTS $132,731,679 $12,375,347 $869,934 $3,447,323 $9,870,373 $159,294,656 OPERATING EXPENSES $78,367,408 $13,786,556 $2,168,117 $6,631,170 $39,625,416 $140,578,667 INTERDEPARTMENTAL CHARGES $17,365,091 $6,091,222 $159,160 $1,368,343 $774,213 $25,758,029 FIXED ASSETS & IMPROVEMENTS $1,534,475 $402,500 $0 $0 $0 $43,745,400 $45,682,375 DEBT SERVICE $0 $0 $0 $0 $0 $17,156,776 $17,156,776 TOTAL EXPENDITURES $229,998,653 $32,655,625 $3,197,211 $11,446,836 $50,270,002 $17,156,776 $43,745,400 $388,470,503 (a) Includes Contingency Fund. 55 THIS PAGE LEFT BLANK 56 Strategic Planning & Budget Policies 57 ____________________________________________________________________________ TABLE OF CONTENTS STRATEGIC PLANNING AND BUDGET POLICIES ____________________________________________________________________________ Strategic Planning Overview .................................................................................................... 59 County-Wide Pillars .................................................................................................................. 60 Waukesha County Planning Processes ................................................................................... 61 Five Year Financial Forecast .................................................................................................... 63 Financial Management Policies ................................................................................................ 64 Capital and Operating Budget Process .................................................................................... 69 Financial Structure .................................................................................................................... 72 Waukesha County Budgetary Funds ........................................................................................ 74 Fund Descriptions ..................................................................................................................... 75 ____________________________________________________________________________ 58 STRATEGIC PLANNING OVERVIEW Waukesha County has be en usin g strategic planning t ools for well over twenty years. County departments hold stakeholder focus groups, conduct environmental scans and work with departmental strategic planning coordinators to perform major updates to their plans on a three-year basis and provide annual updates as needed. Through strategic planning, the County has establish ed links between our Standards of Service Excellence, business functions and measurable program outcomes across all departments resulting in continuously improving service delivery. To help guide our strategi c planning process and ident ify priorities, the County established a cross-departmental Strategic Planning Executive Committee, holds meetings and trainings with planning coordinators, and has worked with outside consultants to provide expert guidance to ensure that each new generation of our strategic plans are better than the last. The County continued its contract with the Studer Group, a nationally recognized and respected firm, to refresh and expand strategic planning investme nts. The 2023-25 strategic planning process began in mid-2022 with training, surveys, focus groups and targeted exercises designed to gather the voice of the customer and thoroughly document the county’s environmental scan. In November 2022 all departmental environmental scans were reviewed to determine the top issues facing the County. Four issues were determined to be most significant and have been woven into department plans through SMART (Specific, Measurable, Achievable, Relevant, and Time-bound) goals and performance measures. The four countywide issues include efforts to recruit and retain talent, the use of technology to increase efficiency and improve workflow proc esses, investing in the economy, and proactive response to community mental health and the substance use disorder needs. The County continues to be a leader in the state by strategically providing high quality services at the lowest possible cost by sharing services, creating public/private partnerships, focusing on collaborative efforts whenever possible, and making investments in key technologies to improve how the County does business. Mission Statement: “The mission of Waukesha County government is to promote the health, safety and quality of life of citizens while fostering an economically vibrant community. We are committed to delivering effective, high quality programs and services in a courteous and fiscally prudent manner.” Vision Statement: “Waukesha County…leading the wa y with quality and value.” Standards of Service Excellence: Teamwork & Collaboration, Innovation, Efficiency & Cost Savings, Communication, Ethics & Diversity, Well-being 59 County-Wide Pillars: The areas in which our strategic plans are focused, supporting the county’s mission and vision and prov iding direction for goals and objectives: 1. Customer Service: High custome r satisfaction 2. Quality: High standards of service excellence 3. Team: Best professionals serving the public in the best way 4. Health and Safety: Ensure the well-being of citizens 5. Finance: Protect taxpayer’s investment In addition to statutory requirements and conformance with recognized financial standards, Waukesha County’s commitment to strategic budgeting requires decisions to be made in conformance with the County’s budget philosophy:  Balance spending with people’s ability to pay  Incorporate citizen and stakeholder involvement  Establish links to strateg ic planning  Base decisions on measurable objectives  Maintain best budgeting practices (for stable future budgets)  Protect the County’s Aaa/AAA bond ratings Departmental budgets are tied to the Strategic Plan in the following manner:  Budget initiatives are organized under County-Wide P illars  Objectives focus on areas that utilize significant budget resources  Performance measures demonstrate level of achievement, including some over multiple years For reference, please see the examples illustrated below: Quality Pillar: High standards of service excellence Objective: LEAN – Continuous Improvement Continue Waukesha Continuous Improvement (CI) programming, encouraging new staff to pursue improvement activities and sustain engagement through training of county employees that are interested in leading a project or participating in a project while obtaining a white, yellow, or green belt. Provide programming that supports other County initiatives to both new and experienced employees such as Strategic Planning, Leadership Development and Change Management. Further encourage and develop existing LEAN trained employees to conduct projects or other LEAN-CI activities such as PDSA, 5S, Kaizen Va lue Stream Mapping or other endeavors that lead to regular incremental improvements. Support a training plan that continues white, yellow, and green belt training and incorporates other annual training to build, support and sustain engagement amongst leaders and employees in Continuous Improvement. Provide tools to department leaders to track employees’ ideas for improvement and associated activities. 2023 LEAN-CI Initiative Accomplishments: 1. 2 Green Belt participants 2. 1 White Belt 3. 2 Project Sponsors Trained 4. Value Stream Mapping Workshop - 48 attendees and contest for those that completed Value Stream Map and improved a process 5. “Intro to Lean – Continuous Improvement” class 6. Started planning for 2024 Demos and Implementation of Lean- Continuous Improvement Application that will help departments track their improvement ideas and improvement activities, with that information seamlessly transferring into the overall County’s Lean – CI site Customer Service Pillar: High customer satisfaction Objective: Improve Customer Service To support and encourage consistent customer service across Waukesha County departments, achieve a 4.65 out of 5 mean rating annually for customer service satisfaction with respect to accessibility, accuracy, attitude, operations, timeliness, and communication. Performance Measure: 2023 Actual 2024 Estimate 2025 Target Countywide Customer Satisfaction Rating 4.58 4.70 4.65 60 WAUKESHA COUNTY PLANNING PROCESSES PLANNING FOR THE FUTURE To plan for the future, Waukesha County continues to engage in a strategic planning process, which focuses on long-term planning and the desire to be a mission driven organization continuously improving its services and operations. The County develops five-year capital projects and debt financing plans. In addition, a five -year operating budget plan is developed, which incorporates key assumptions, significant strategic budget initiatives , and budget drivers. The County has processes to identify and plan for recurring operational needs for the following : Building and Grounds Maintenance, Vehicle and Equipment Replacements, and Technology and Transportation infrastructures. BUDGET BOOK REFERENCE The County’s Strategic P lan is referenced throughout the budget document as part of each department’s strategic plan objectives. These objectives are directly linked to Waukesha County’s Mission Statement. The County’s capital operational equipment replacement facilities , grounds and parks maintenance plans are part of the operating budget document. The specific page references for these plans are included in the table of contents and in the budget index. The specific plans and processes used in the development and management of the county budget are listed in the summary chart below. PLAN TYPE OF PLANNING PROCESS DESCRIPTION OF PROCESS BUDGET IMPACTS Strategic Planning Long range (3 to 10 years) with objectives established for the budget year. The County Executive’s Office coordinates department plans with review by Strategic Planning Executive Committee Allows for the reallocation of resources to pre-determined strategic goals and objectives. Capital Projects Plan Five-year plan that includes project listing by plan year. County Executive submits plan for County Board approval by resolution with possible County Board amendments. Provides a predictable funding level from year to year to allow for the planning of debt service requirements, operating costs of new facilities, and infrastructure improvements. (Capital Projects and Operational Impacts) Operating Budget Financial Forecast Operating five-year forecast to facilitate long term financial planning. DOA Budget Division staff work together with department staff to determine key forecast assumptions to project major revenue sources and expenditures. Provides for budget fiscal sustainability, planning and direction for future action plans of resource allocation, linked to the County’s strategic planning goals. Technology Projects Review Process Multi-year (3 years) technology review process. Department submits projects for review by Technology Review & Steering Committees. Criteria are established to set priorities and make recommendations for funding. Provides a thorough technology review, considers best practices, and cost/benefit criteria. Ranks projects to meet budget priorities over the three-year planning cycle. Further detail on the county budget and operations can be obtained from the Waukesha County website at www.waukeshacounty.gov 61 WAUKESHA COUNTY PLANNING PROCESSES, CONT. PLAN TYPE OF PLANNING PROCESS DESCRIPTION OF PROCESS BUDGET IMPACTS End User Technology Fund (Internal service fund) Multi-year plan to replace computers and network infrastructure. Provides for IT support, maintenance, help desk support, web administration, and Records Management. The DOA Information Systems (Computers) and Records Management (Copiers) maintains computer support, inventories, and approves IT equipment replacements and computer support based on criteria reflective of the cost drivers and return on investment. Allows for the funding of IT equipment replacements, maintenance, service utilization, help desk support, network infrastructure, and web administration annually. Replacement decisions consider changing software technology, economic issues, maintenance costs, and downtime. This is based on IT utilization of IT resources. Building Maintenance Five-year plan by facility and maintenance activity or project. The Public Works Department prioritizes department requests for projects along with known required maintenance. Provides a stable annual level of expenditures to insure continued maintenance of county facilities. (Public Works Section, Five-Year Building Improvement Plan) Parks Maintenance Three-year plan to address County grounds, park facilities, parking lots, roadways, and paths. The Parks and Land Use Department schedule identifies ground maintenance for park facilities projects according to priorities and funding level. Provides for a stable annual level of expenditures to insure the continued maintenance of county grounds. (Parks, Environment, Education and Land Use Section, Three-Year Maintenance Plan) Vehicle/Equip. Replacement (Internal service fund) Multi-year plan to replace most vehicles and contractor type equipment. A Vehicle Replacement Advisory Committee reviews and approves replacement criteria. Allows funding of the replacement of vehicles or major equipment items annually at an established base level. This ensures that the condition of the fleet is at an optimal level, which reduces fleet maintenance and costs of service. (Public Works Section, Vehicle & Equipment Replacement Plan) Sheriff’s Jail Equipment Replacement Five-year plan to replace most jail equipment costing less than $100,000. The Sheriff’s Department submits and updates the replacement plan annually as part of the operating budget. Allows for funding necessary jail equipment replacements efficiently. Sheriff’s Non- Jail Equipment Replacement Five-year plan to replace investigative, patrol, public safety, and tactical equipment costing less than $100,000. The Sheriff’s Department submits and updates the replacement plan annually as part of the operating budget. Allows for finding necessary non- jail equipment replacements efficiently. Highway Improvements Program - Culvert Replacement - Repaving Plan - Bridge Replacement Internal ten-year plan to maintain and improve the County trunk highway system that integrates with the five-year Capital Plan. Public Works staff develops an internal highway improvement program based on Southeastern Wisconsin Regional Planning Commission (SEWRPC)'s Highway Jurisdictional Plan with priorities and criteria. - Replace 1-2 culverts annually. - Resurface approx. 15 to 20 mi. of CTH using pavement mgmt. system with pavement index goal of >70%. Long term planning for highway infrastructure needs, which mitigates future on-going maintenance costs, addresses highway safety issues, and extends the life of highways and bridges. Therefore, delays the need for their reconstruction. 62 WAUKESHA COUNTY FIVE‐YEAR FINANCIAL FORECAST  The county uses long-range financial planning to project the cost to continue existing programs by using assumptions about economic conditions, potential strategic objectives, and financial challenges to project revenues and expenditures over a five-year period. The five-year forecast also provides dynamic information for the planning process and assists in providing direction for future actions and planning of resource allocations in a way that links to the county’s strategic planning goals. The five-year financial forecast is developed annually in the early stages of budget development. In preparation for the 2025 budget, the county hired an outside consultant to perform an objective review of its annual forecasting process. This was done as part of a larger Budget Task Force that was convened to review the county’s financial situation and provide input on potential options for closing the gap between projected revenues and expenditures. The results of the consultant’s forecast are displayed below (with some adjustments for rounding). Operating Budget Five Year Financial Forecast Summary 2025-2029(a)(b) Year Revenues Expenditures Gap 2024 Budget $329 $329 $0 2025 Forecast $334 $339 ($5) 2026 Forecast $344 $358 ($14) 2027 Forecast $353 $377 ($24) 2028 Forecast $361 $396 ($35) 2029 Forecast $370 $415 ($45) Operating Budget (in Millions) (a) The consultants produced a six-year forecast that projected a $58 million gap in 2030. (b) Excludes capital proj ects and enterprise funds. The forecast applied to all budgeted county funds, except for enterprise funds that are intended to be run like a business and supported by non-tax levy resources, such as user fees. It also excluded capital projects, except for the ongoing down payment support that is allocated to offset borrowing, which was factored into overall gap. The forecast focused on General Fund, special revenue fund, and internal service fund operations that directly or indirectly compete for scarce new tax levy resources and drive the overall gap. The consultants developed assumptions for the forecast following a review of financial results for the previous five years and through interviews of management from multiple departments. Generally, the cost-to-continue existing se rvices is expected to grow at a faster pace than revenues, producing a gap that grows over time. Most costs were forecasted to increase 4%-5%, reflecting anticipated labor costs to remain competitive in the market and inflation. Where appropriate, higher growth factors were applied to cost drivers that exceed general assumptions (e.g., utilities). Most revenues were projected to grow at 2%-4%. This assumes reasonable increases to user fees, partially offset by restrictions set by state statute on certain charges. This also assumes relatively minimal growth in state/federal funding for mandated services based on historical experience. General tax levy, excluding debt service and the library system tax on non-library communities for their use of the system), was assumed to grow 1.4% annually. General levy growth is mostly restricted by state statute to the growth in new construction values, less demolition, which has consistently been less than 2%, and is a major factor affecting the forecasted gap. 63 FINANCIAL MANAGEMENT POLICIES Waukesha County's long- and short-term financial policies are derived from various sources including state of Wisconsin statutes, Generally Accepted Accounting Principles (GAAP), and county policies adopted by ordinance and codified in the Waukesha County Administrative Policies and Procedures Manual. Below is a description of the county's current fisca l management policies for revenues, operating expenditures, capital improvements, debt, investments, reserves , and the basis of budgeting and accounting methods. The county budget is balanced as county budgeted expenditures and revenues are equal (including the use of fund balances). Revenue Policy 1. The county relies on property tax as its sole source of local tax revenues to fund state and local programs and services. Property taxes account for about 31% of total revenues. Excluding interdepartmental revenues, which are mostly charges from county internal service funds, property taxes account for about 35% of revenue. Other tax options allowable by statute to counties in clude a 0.5% county sales tax and a local mo tor vehicle registration fee. Waukesha County has not implemented these other tax options. 2. The county attempts to maintain a diversified and stable revenue stream. The county continues its efforts for greater reliance on true user fee service charges to help offset reductions or minimal growth in federal/state funding and to reduce reliance on property tax revenues. Service fee charges (user fees) are implemented for services that can be individually identified and where co sts can be directly related to the level of service provided. The county's budgeting philosophy is to annually review and provide at least nominal inflationary increases on appropriate user fees charges for service to cover increasing costs of providing those services. 3. The county maximizes its return on investment consistent with its investment policy. Investment income is used to reduce reliance on the property tax levy. There is minimal risk of market losses because of the strict adherence to investment and liquidity guidelines. 4. One-time revenues shall not be used to fund continuous operating costs, except to manage a short-term spike in program costs, the phasing of a new or expanded program, making investments that have future payoffs, and to smooth out the impacts of significant state and/or federal funding reductions. 5. Revenue forecasts (estimates) need to document t he methods employed and the underlying assumptions that the revenue projections are based on. Balanced Budget A balanced budget is a budget in which revenues and expenditures are equal. Waukesha County’s budget is balanced, as county budgeted total expenditures are funded by a combination of various external revenue sources (e.g., intergovernmental grants, licenses, fees, or fines), property taxes, and funds available for appropriation in fund balances as identified in the prior year Annual Comprehensive Financial Report. Property Tax Levy Increase Limits Section 66.0602 of Wisconsin Statu t es imposes a limit on property tax levies for counties. The statutes allow a county to increase its total property tax levy by the percentage change in growth in equalized value due to net new construction between the previous year and the current year plus an increment for terminated tax incremental districts. The limit includes exemptions for the Bridges Library System tax levy, debt services obligations (including related refinancings and refundings), and a provision to allow for adjustments for consolidated (shared) services as well as services transferred from one unit of government to another. In addition, unused tax levy authority up to a maximum of 1.5% of the prior year levy could be carried forward if authorized by a vote of the County Board. 64 FINANCIAL MANAGEMENT POLICIES, CONT. Operating Expenditure Budget 1. State statutes require budgetary control at the tota l expenditure level by agency or department. However, the county’s policy requires more stringent controls. The operating budget control is established for a department's fund budget by appropriation unit category or class of accounts (i.e. personnel costs, operating expenses, interdepartmental charges, and fixed assets) for governmental funds, with the exception of the Tarmann Park Land Acquisition Fund, which has bottom line expenditure co ntrol, and the Special Purpose Grant Fund (i.e., ARPA Fund), which has bottom-line expenditure control at t he project level. For proprietary, capital projects, and debt service funds, total expenditure levels are the control limit. 2. The fixed asset capitalization level is at $5,000 to be consistent with federal and state fixe d asset capitalization levels and to efficiently administer t he asset inventory tracking requirements imposed by Governmental Accounting Standards Board (GASB) pronouncement #34. 3. The County Executive establishes specific departmental operating budget tax levy target guidelines to limit county spending and taxes in budgets presented to the County Board by October 1st of each year.  Departments having enterprise, internal service, and certain non-tax levy supported special revenue funds are expecte d to generate op erat ing revenues suffici ent to offset costs. Internal service fund operations receive no direct tax levy (although department’s that are charged may be levy funded) and are limited to billing rate service charge increases at or near inflationary cost s (with any proposed rate increases based on cost justification). The one e xception is the End User Technology Fund, which absorbed the IT Solutions program that is supported with tax levy and tranferred in from the Department of Administration – General Fund in the 2023 budget.  Departments may receive funding over levy target amounts or cost to continue funding, if these requests are base d on need or specific cost/benefit, or return on investment justifications. 4. The Public Works Department includes a highway pav ement replacement program in the Capital Projects budget. The estimated 15- to 20-year replacement cycle is implemented based on pavement ratings system to address safety concerns and highways with the greatest need of upgrade. 5. A five-year Vehicle/Equipment R eplacement Plan is updated annually to specify the replacement cycle for county vehicles and equipment that meet the required criteria. Adopted by the County Board, the plan reduces year-to-year fluctuations in departments' fixed asset budgets and helps to ensure that the county's vehicles and equipment are replaced before age or usage cause excessive maintenance costs and expensive equipment downtime. A Vehicle/Equipment Replacement Fund was created to implement this plan. Replacement vehicles and equipment are purchased from th is fund, and user departments pay for the asset (and associated insurance coverage) through an annual charge similar to a lease. The county began borrowing for replacement of a portion of vehicles/equipment during 2022, with departmental contributions to the Vehicle/Equipment Replacement Plan funding the subsequent principal payments. (See the Public Works section, Vehicle/Equipment Replacement Fund). 6. The End User Technology Fund (EUTF) has evolved from a similar fund established in the 1996 Budget to provide funding for computer technology maintenance and equipment replacements on a regular schedule. A long-term plan is intended to manage overall costs and the year-to-year variation in budgeting requirements by basing computer and infrastructure replacement and repair decisions on changing technology and just-in-time replacement, maintenance, and other economic issues. 7. Health & Dental Insurance Fund is budgeted in the N on-Departmental functional area as an Internal Service Fund to make the self-insured insurance costs more transparent in the budget. The fund is used to account for all claims and costs filed against and paid by the county’s self-funded insurance, the premiums paid for these plans, and costs associated with the wellness program and an onsite clinic. 65 FINANCIAL MANAGEMENT POLICIES, CONT. Operating Expenditure Budget (cont.) 8. The Parks and Land Use department is responsible for the county's Grounds Maintenance and Parks Pavement Management Program. The department has establis hed a three-year Parks maintenance program, which includes continued maintenance of county grounds and park facilities as a priority area within the department's operating budget. The five-year Capital Improvement Plan includes an ongoing Parks Pavement Management Plan project, which funds the pavement rehabilitation on park roads and parking lots and parking lots at other county facilities. 9. The Public Works Department maintains a five-year Building Improvement Plan. The five-year Building Improvement Plan identifies and prioritizes future bui lding improvement projects, including mechanical infrastructure replacements required for proper maintenance of county facilities. The first year of these plans is included in the operating budget, and individual projects are usually less than $100,000. Therefore, the capital budget and related financing is not used to fund these projects. 10. The 2011 budget included the first long-term plan for the Sheriff’s jail equipment replacements, funded with prior-year jail assessment fee revenues and some base budget equipment funding. The 2016 budget included the first non-jail equipment plan, funded with seized funds and General Fund balance. Capital Improvement Plan 1. The county prepares and adopts a five-year capital impr ovement plan, which provides comprehensive planning, budget stability, and analysis of the long-range capital needs of the county. The plan describes details of each capital project, estimates the project cost and priorities, identifies funding, provides a cost/benefit or return on investment analysis justification, considers alternatives, and estimates the impacts to the operating budget. 2. A capital project is de fined as an active or proposed non-recurring expenditure in one or more specified plan years, of an amount in excess of $100,000 (including non County funding sources) for a permanent fixed asset (building, land, or technology improvements or equipment installation), which has or extends the useful life of an existing fixed asset, usually in excess of seven years. 3. The Capital Plan maintains emphasis on planning and funding for infrastructure and capital improvements projects, as they are needed rather than reacting to crisis situations. New projects should be requested in the last year of the five-year plan, unless circumstances require a more immediate time frame. County Code Sec 7- 16 (c) requires design and implementation for larger projects to be, at a minimum, in separate calendar years. This project methodology further identifies documentation and justification requirements to support the project from the first year included in the plan to project completi on. Information systems technology projects are required to follow an established technology review process that includes a business case analysis. 4. Operational impacts of capital pr ojects indicate the annual on-going and one-time costs or savings associated with implementing the capital improvement program. The additional on-going impacts are included in the departments’ operating budget requests. This includes providing for additional per sonnel, operating costs, needed fixed assets, or any new/additional revenues to be ac hieved. Cost savings are also identified in the department’s budget if base budget costs can be reduced or cost increases are offset or avoided. Major operating impacts (excluding Debt Service) in the budget are identified in each department’s operating budget, and explained in further detail in the Capital Projects section. Debt Service impacts are also identified in further detail in the Debt Service section. 66 FINANCIAL MANAGEMENT POLICIES, CONT. Debt Policy 1. Capital projects are in-part financed through the issuance of general obligation promissory notes. Beginning in 2022, the county began issuing debt for replacement of some vehicle/equipment replacements, with departmental contributions to the Vehicle/Equipment Replacement Plan funding the subsequent principal payments (interest funded with either tax levy or fund balance in the Debt Service Fund). The county’s goal is to borrow less than 80% of the net capital project expenditures (excluding vehicle/equipment replacement). A long-range g oal to managing overall debt service is to use annual cash balances from tax levy and governmental fund balance to fund capital projects at a minimum of 20 percent of net capital expenditures. This "down payment," reduces the need to borrow additional funds and manages debt service growth in relationship to the operating budget. This also allows the coun ty to manage the debt service to operating budget expenditures ratio at less than 10% (excluding principal on debt issued for vehicle/equipment replacement that is funded through departmental contributions). The five-year Debt Service Plan is based on net capital expenditures planned in the county's five-year Capital Plan. See Debt Service Activity data for current trends. 2. The county structures its debt borrowing issues with a moderate term of nine to ten years to maintain stable annual debt service p ayments and to avoid major fluctuations between years.  Promissory notes are amortized with larger payments in final years to integrate new debt with existing debt in order to achieve operating budg et stability. Larger payments are structured in later years to take advantage of call provisions of the market rate s when warranted. (See Debt Service Section Requirements page and Projected Debt Service illustration page.) 3. By state statute, the County's debt obligations cannot exceed 5% of the equa lized value of all property in the county, including tax increment financing districts. The county has over 97% availability of its statutory debt limit with the planned 2025 debt issue. Reserve Policy 1. The county will maintain unassigned fund balances to prov ide necessary working capital (for at least eight weeks) to avoid cash flow interruptions and short-term borrowing to fund daily operations. These fund balance working capitals amounts are used to generate interest income and to assist in maintaining the county’s Aaa/AAA bond ratings.  The unassigned fund ba lance to gener al and special revenue fund expenditures ratio is maintained at a minimum of 11%. The current target is 15%.  An explanation of the county's fund balance projections for each year-end December 31 is provided in the summary section of the adopted budget document and is published as part of the state mandated budget public notice issued in September or October of the preceding year. 2. There will be no shifting from fund balance reserves to offset continuo us on -goin g operations, except to phase-in new major service costs, building projec t (one-time) improvements and equipment replacement plans, or to address the phase-out of a significant loss of revenue. To the extent possible, reserves w ill be used to make investments to provide operating efficiencies over the long term. 3. The county's Contingency Fund provides for emergenc ies or other expenditures, which could not have b een planned for or anticipated during the budget review process. Contingency Fund transfers are authorized by the Finance Committee (fund transfer) and/or the County Board (by ordinance) as allowed by state law, if the need is of sufficient urgency, and it is not a circumvention of the budget process. 4. When committed, assigned, and unassigned fund balances are av ailable for use, it is the county’s policy to use committed fund balances first, followed by assigned amounts and then unassigned amounts. Additionally, all spendable, unrestricted revenue amounts in the special revenue funds, Debt Service, and Capital Project Funds are assigned to be used for the purpose for which the fund was established (See “Fund Balance” entry in glossary near end of the book for definitions of the five fund balance classifications). Investments The county has adopted an investment policy with the primary objectives of preservation of capital in the overall portfolio, in order to protect investment principal, to maintain liquidity, and to maximize returns on investment. Investments are primarily limited to U.S. Treasury obligations, government agency securities, taxable municipal (G.O.) bonds, Aa- or Aaa-rated corporate bonds, Aaa-rated money market funds, and the state of Wisconsin Investment Pool. Significant management effort is directed towa rd managing the average and maximum life and duration of securities in the portfolio to ensure that liquidity needs are met. The county’s Annual Comprehensive Financial Report complies with Governmental Accounting Standard Board (GASB) Statement 40 regarding disclosure of various investment risks, such as interest rate, custodial, and credit risk. 67 FINANCIAL MANAGEMENT POLICIES, CONT. Accounting Policy and Basis of Budgeting 1. The official books and records of the county will be maintained in conformance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board (GASB). 2. The accounting records of the county are maintained on the modified accrual basis of a ccounting for the General Fund, special revenue funds, Debt Service Funds, Capital Project Funds, and component units. Enterprise funds, internal service funds, and fiduciary funds are maintained with the full accrual basis of accounting. In general, under the modified accrual basis of accounting, revenues are recognized when they become measurable and available as net current asse ts. Expenditures are generally recognized under the modified accrual basis o f accounting when the related fund liability is incurred. In addition, the county publishes entity-wide statements prepared on the full accrual basis. Under the full accrual basis of accounting, revenues are recognized when earned, and expenses are recognized when liabilities are incurred or economic asset used without regard to receipt or disbursement of cash. The county’s fiscal year is on a calendar-year basis from January 1 to December 31. An expanded explanation of the county's accounting policies is contained in the Notes to Combined Financial Stat ements in the Annual Comp rehensive Financial Report (ACFR). 3. Budgetary control is maintained by a formal appr opriation and encumbranc e system. The annual budget approved by the County Board is by department appropria tion unit in eac h fund (with the exception of proprietary funds and the Tarmann Land Acquisition special revenue fund, which are controlled by total expenditure budgets, and capital projects and the S pecial Purpose Grant special revenue fund, which are controlled by project). An appropriation unit is a group of accounts within a department. Types of appropriation units include personnel costs, operating expenses, interdepartmental charges, fixed assets and improvements (capital outlay), and debt service. The appropriation unit within each department and within fund main tains budgetary control. Purchase orders or payment vouchers, which result in an overrun of the appropriation unit, are not released or paid until additional appropriations are made available in accordance with county policy. 4. An appropriation system of internal control will be main tained to provide reas onable, but not absolute, assurance regarding: (1) the safeguarding of assets against loss from unauthorized use or disposition and (2) the reliability of financial records for preparing financia l statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: (1 ) the cost of control should not exceed the benefits likely to be derived, and (2) the evaluation of cost s and benefits requires estimates and judgments by management. 5. The county budget is adopted as required by state s tatutes and prepared on substantially the same basis as the financial statem ents. The basis of budgeting is in ac cordance with Generally Accepted Accounting Principles (GAAP) and maintained on modified accrual for all funds other than proprietary funds which are budgeted on a full accrual basis. Budgetary expenditures include encumbrances, and budgetary revenues include all property taxes levied for the fiscal year and unrestricted fund balance appropriations. In addition, proprietary fund budgets do not budget for compensated absences and non-operating gains or losses on disposal of fix ed assets. Fixed asset purchases and debt principal repayments in proprietary funds are shown as memo items for budget disclosure purposes to comply with state law. For certain funds with significant outside (i.e. non- county) capital investment, the county budgets only for the portion of depreciation expense proportionate to the county’s contribution. The county does not budget for Ja il Assessment fee revenues in the year they are received, but applies these fee payments on a one-year delayed basis to fund jail capital projects and related debt service, jail equipment replacements, and inmate medical costs. Fiduciary funds - are not included in the budget. The ACFR shows fund expenditures and revenues on both a GAAP basis and budget basis for comparison purposes. 6. County policy, which is in accordance with state and federal requirements, provides for an annual audit of the financial records of the government by a competent ce rtified public accountant. In addition to meeting the requirements set forth above, the audit is designed to meet the requirements of the federal Single Audit Act of 1984 and related U.S. Office of Management and Budget Circular A-133. The independent auditors' report on the general purpose financial statements, individual fund statements, and schedules are included in the financial section of the ACFR. The auditors’ report that is related specifically to the single audit is included in a separately issued single audit report. 7. Full disclosure for bond representation is provided in the county's official statement. I n order to comply with SEC Rule 15c2-12, the county uses the Electronic M unicipal Market Access (EMMA) continuing disclosure service, which has been designated by the Securities and Exchange Commission as the single repository fo r municipal bond continuing disclosure. The information is available at www.emma.msrb.org. 68 KEY Operating Budget Process DATES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Review prior year results/identify potential budget issues. Analyze impact of State budget on County funding/programs. Develop budget assumptions and Internal Service rates for the ensuing year. Department budget targets developed and issued. June Department budget development. Co. Executive seeks public opinion on budget. July Departments submit budget and new position requests. Department Heads present budget requests to Co. Executive. Executive budget prepared. Co. Executive message and budget presented to Co. Board. September Publication of County Board Public Notice. September Finance Committee holds public hearing on Proposed Budget. October Committees review of Co. Executive Proposed Budget. Finance Committee reviews amendments and makes recommendation to Board. Co. Board votes for adoption/amendment of budget. 2nd Tues. in Nov. Co. Executive vetoes (if necessary)- Co. Board action. Budget Monitoring. KEY Capital Budget Process DATES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec All open projects reviewed; completed projects closed. Project list developed and submitted to departments. Review of open and planned projects. Preliminary consideration of new project requests. Technical reviews of projects. Departments present project plans to Co. Executive. Co. Executive seeks public opinion on budget. July Executive review and decision making. Executive's capital budget and five-year plan developed. Executive presents five-year plan to Co. Board. By Sep. 1 Committees review of five-year capital plan. Finance Committee holds public hearing on proposed budget. October Board adopts/amends capital plan. Capital budget is adopted with operating budget. 2nd Tues. in Nov. Capital and Operating Budget Process 69 CAPITAL AND OPERATING BUDGET PROCESS The annual budget process, under a County Executive form of government, is comprised of the development of both an operating budget and a capital budget with a five-year capital plan. Both processes involve department budget submittals to the County Executive for review and approval. The resulting Executive’s Budget is then presented to the County Board and reviewed by County Board Committees as assigned by the County Board Chairman and as designated in County Code. Standing Committees review the budget and recommend amendments to the County Board. The Executive Committee reviews, prioritizes, and makes recommendations relative to the five-year capital plan for County Board consideration. The County Board considers Committee and individual supervisor amendments and adopts a budget. The County Executive may exercise a line item veto of provisions contained within the County Board adopted budget. The County Board reviews all vetoes and takes action to override or sustain vetoes. The chronological sequence of events followed by the Capital and Operating Budget Processes is as follows: Capital Budget and Five Year Plan Operating Budget JAN-MAR (1st Qtr) All open projects reviewed; completed projects closed List of current projects developed and submitted to departments Review prior year results/identify potential budget concerns and issues to develop solutions Formulate budget strategies, planning, and update forecast Analyze impact of State Budget on County funding and programs APR-JUNE Review of open and planned projects Preliminary consideration of new project requests Technical reviews of project requests by Facilities Management, DOA-Information Systems Division, DOA-Budget Division and Executive’s Office Develop budget assumptions for ensuing year Budget procedures instructions, Internal Service Rates updated and distributed to departments Budget training provided to County Board of Supervisors, department heads, and fiscal staff Departmental budget targets issued Departments submit new position requests JULY-AUG County Executive seeks public opinion Departments present project plans to County Executive Executive review and decision making Executive’s capital budget and five-year capital plan developed and finalized County Executive seeks public opinion Departments submit budget requests DOA-Budget Division staff review and analyze budget requests Department administrators present budget requests to County Executive DOA-Employment Services Division, Budget Office, and Executive’s Office review and recommend new/abolish positions DOA Budget staff make recommendations to Exec. Executive makes budget decisions SEP-OCT Executive presents five-year capital plan to County Board County Board Chairman designates distribution Appropriate Board Committees review and recommend amendments Executive Committee reviews and considers committee recommendations Executive Committee presents resolution to adopt capital plan County Board acts on proposed amendments and adopts capital plan Executive budget prepared County Executive message and budget document presented to County Board Publication of Public Notice Finance Committee holds Public Hearing on Executive’s proposed budget Standing Committee budget reviews Finance Committee budget reviews and consideration of Committee amendments Human Resources Committee reviews and presents ordinance recommending new positions to County Board 70 CAPITAL AND OPERATING BUDGET PROCESS, CONT. Capital Budget and Five Year Plan Operating Budget NOV Capital budget appropriations are made in conjunction with the adoption of the operating budget County Board agendizes ordinance to adopt budget for second week of November Finance Committee presents ordinances to adopt budget, distributes and recommends budget amendments Standing Committees/Supervisor propose additional budget amendments County Board acts on amendments and adopts budget County Executive reviews budget and may line item veto County Board review/takes action on vetoes Budget Amendment Process The Waukesha County budget process operates pursuant to Section 65.90(5)(a) and (b), Wisconsin Statutes. Any expenditure change which deviates from the original purpose or amount approved in the adopted budget constitutes a “budget change” and must be approved by a two-thirds vote of the entire County Board. Budget changes made under this statutory provision, except for Finance Committee transfers described in #1 and #2 below, require the County to publish a class 1 notice within 10 days after a change is made. Failure to give notice precludes changes in the proposed budget. To amend the budget an ordinance is prepared by the requesting department, reviewed by the Department of Administration and the County Executive. If the County Executive approves the ordinance, it is forwarded to the County Board for action. All such ordinances amending the County Adopted Budget require a two-thirds majority vote of the entire membership (17 votes of County Board). State law also permits county boards to delegate specific budgetary fund transfer authority powers to its finance committee. In Waukesha County, the County Board, in accordance with State Statutes, has empowered the Finance Committee to authorize the following fund transfers: 1. To transfer funds between budgeted items of an individual office, agency or department, if such budgeted items have been separately appropriated. 2. To supplement the appropriation for a particular office, department, or activity by transfers from the contingency fund. Committee transfers shall not exceed the amount set up in the contingency fund and may not exceed 10% of the funds originally appropriated for an individual office, department, or activity. Transfers in excess of 10% must follow the budget amendment process. If a transfer of funds is determined to be necessary and the above two criteria are met, then the requesting department prepares the transfer request and submits it to the DOA -Budget Division for review and a recommendation to the County Executive. If the County Executive approves the request, it is forwarded to the Finance Committee for action. 71 _______________________________________________________________________________ FINANCIAL STRUCTURE ______________________________________________________________________________ Summary Waukesha County (the County) was incorporated in January 1846, and operates in accordance with provisions set forth in Chapter 59 of the Wisconsin State Statutes. The county is governed by a County Board. In April 1991, the county elected its first County Executive to coordinate and direct all administrative and management functions of county government , which are not vested in other elected officials. The Executive has the authority to propose and veto legislation, and formulate the county budget and veto in whole or in part the budget adopted by the County Board. A two -thirds vote (17 members) of the Board is required to override each County Executive veto. The county provides many functions and services to citizens, including but not limited to law enforcement ; justice administration; health and human services; parks, education and cultural activities; planning, zoning; land use ; environmental including water quality ; recycling; and general administrative services. Other activities the county provides are public works services including highway operations, mass transit, airport, fleet and facilities maintenance. In addition, golf courses, ice arenas, a convention and meeting facility, and grounds are available for citizen use. Fund Accounting Similar to most government entities, the county organizes its finances on the basis of funds and account groups. Each fund is considered a separate accounting entity. Operations of individual funds are accounted for with a separate set of accounts that consists of its assets, liabilities, fund equity, revenue, and expenditure or expenses, as appropriate. County resources are accounted for in each fund based on the purpose for which they are spent and by which spending activities are controlled. In 2002, the County implemented the new financial reporting mode required by Governmental Accounting Standards Board (GASB) Statement 34. In addition to traditional fund reporting, a statement of activities and statement of net assets are prepared on an entity-wide basis. Fund Types Funds are normally classified according to the accounting conventions which apply to them. The County presents financial statements in its Annual Comprehensive Financial Report (ACFR), grouped into four broad fund categories comprised of eight fund types as indicated below. Note, however, the county does not budget for fiduciary fund types (For more detailed information, see Fund Balance Projections and Fund Descriptions within the Summary.) "GOVERNMENTAL FUNDS" are governed by standards developed specifically for government activities. General Fund -The General Fund is the general operating fund of the county. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special revenue funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. Debt Service Funds - Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term principal, interest, and related costs, but excludes debt serviced by proprietary funds. Capital Projects Funds - Capital projects funds are used to account for financial resources which are used for all acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust fund). Component Units – A component unit are used to account for operations that are legally separate organization from the governing body but where the elected officials of the primary government are financially accountable for the organization. The Bridges Library System (State Aid, Federal, Miscellaneous and CAFÉ Funds) is used to account for funds provided to maintain a member library system covering Waukesha and Jefferson counties. 72 ______________________________________________________________________________ FINANCIAL STRUCTURE, CONT. _______________________________________________________________________________ "PROPRIETARY FUNDS" are governed by the same accounting standards which apply to private business. Enterprise Funds - Enterprise funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred , and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Internal Service Funds - Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the county or to other governments on a cost reimbursement basis. "FIDUCIARY FUNDS" are agency funds. Note the County does not budget for these funds. Agency Funds - Agency funds are used to account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. “MAJOR FUNDS” -The County also presents financial statements in its Comprehensive Annual Financial Report (CAFR), grouped by Major and Non-Major fund. A fund is considered major if it is the primary operating fund of the County or meets the following criteria: a) Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type, and b) The same element of the individual governmental fund or enterprise fund that met the 10 percent test is at least 5 percent of the corresponding total for all governmental and enterprise funds combined. c) In addition, any other governmental or proprietary fund that the county believes is particularly important to financial statement users may be reported as a major fund. The county has seven major funds; General, Special Purpose Grant, Capital Projects, Debt Service, Airport, Radio Services, and Materials Recovery Facility. The county’s financial structure and definition of major funds are included in the Budgetary Fund Structure organizational chart on the following page. For more details regarding Basis of Accounting, refer to the County's Year -End Annual Comprehensive Financial Report (ACFR) Notes to Combined Financial Statements on the County’s website at http://www.waukeshacounty.gov/Accounting/ 73 GENERAL FUND - The General Fund is the primary operati ng fund of the County. It is used to account for resources traditionally associated with governments, except those required to be accounted for in another fund. SPECIAL PURPOSE FUND – To account for and report financial resources related to the American Rescue Plan Act and other special purpose grants. DEBT SERVICE FUND - The debt service fund is used to account for the accumulation of resources for the payment of general long-term debt principal, interest and service costs. CAPITAL PROJECTS FUND – To account for financial resources used for the acquisition or construction of major capital facilities. MATERIALS RECOVERY FACILITY F UND – To account for the operation and maintenance of the County recycling facility, located in Waukesha, Wisconsin. RADIO SERVICES FUND – To account for the operation and maintenance of the County radio system, located in Waukesha, Wisconsin. AIRPORT OPERATIONS FUND – A proprietary fund that accounts for the operation and maintenance of the County airport facilities and runways, located in Waukesha, Wisconsin. Waukesha County Budgetary Funds General Fund (Major Fund- See Description) Capital Projects Fund (Major Fund- See Description) Debt Service Fund (Major Fund- See Description) Special Revenue Funds Enterprise Funds Internal Service Funds End User Technology Vehicle/ Equipment Replacement Central Fleet Maintenance Risk Management Collection Management Radio Services (Major Fund-See Description) Golf Course Ice Arena Materials Recovery Facility (Major Fund-See Description) Health and Human Services - Aging and Disability Resource Center Grant Fund Community Development Transportation Tarmann Parkland Acquisition Workforce Innovation & Opportunity Act County Library Fund Proprietary FundsGovernmental Funds Health and Dental Insurance Department of Public Works – Airport Operations Fund (Major Fund-See Description) Component Unit Bridges Federated Library Funds American Job Center Special Purpose Grant Fun ds 74 GENERAL FUND 2025 Expenditure Budget 2025 Tax Levy The General Fund is the largest single county fund. It is the primary operating fund of the county. It accounts for all revenues that are not required to be processed through another fund. Nearly half of General Fund revenue is received from taxes, but it also receives fines, fees, intergovernmental revenues, interest earnings, and other revenues. TOTAL GENERAL FUND $229,998,653 $94,482,101 SPECIAL REVENUE FUNDS Special revenue funds are used to account for the proceeds from specific revenue sources (other than expendable trust or major capital projects) that are legally restricted to expenditures for specific purposes. HHS - Aging and Disability Resource Center (ADRC) Contract Fund To account for special revenue (federal/state) funds needed to provide older adults and individuals with disabilities age 18 and above, and their families, services with information, referral, assistance, long-term care financial and functional eligibility, long-term care options counseling, short-term case management, elderly and disability benefits counseling, prevention, early intervention, health promotion, outreach/marketing, advocacy, and emergency referrals and services related to aging or living with a disability. $4,267,640 $0 Transportation Fund To account for funds needed to provide all services on the county trunk highway system and selected non- county roads, including: planning, designing, maintenance, and construction and to account for state funds provided on a reimbursement basis for performing maintenance and repair on other projects as specified on all state trunk highways within the County. To account for state, federal, and local funds used to provide transit bus services to selected areas of the County. $18,060,886 $3,762,339 County Library Fund This fund is for the special levy that charges residents that live in non-library (True Non-Resident – TNR) communities for borrowing privileges at any of the sixteen public libraries in the County as well as libraries in adjacent counties. $4,423,514 $4,423,514 Community Development Fund To account for federal funds to provide to other governmental units or nonprofit organizations that aid low- to moderate-income and other disadvantaged persons. $3,292,901 $0 American Job Center Fund To account for funds to operate a one-stop operator location for the integration of employment, training, education and economic development services for job seekers, workers and employers. $147,336 $0 Walter J. Tarmann Parkland Acquisition Fund To account for funds provided to acquire parkland and natural areas as identified in the Waukesha County Park and Open Space Plan. $400,000 $0 Workforce Innovation and Opportunity Act Fund To account for federal funds to support staff and contracted services that assist job seekers to access employment, education, training, and support services to succeed in the labor market and to match employers with the skilled workers they need to compete in the global economy. $2,063,348 $12,500 Special Purpose Grant Fund (ARPA Fund) In March of 2021, the federal government approved legislation authorizing and funding the American Rescue Plan Act (ARPA) allocating $350 billion of direct aid to state and local governments through the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Waukesha C ounty’s CSLFRF allocation is $78.5 million and allows for program costs to be spent or obligated by December 31, 2024 and completed by December 31, 2026. Permis sible uses of the grant funding include supporting public health; responding to negative economic impacts from the public health emergency; providing premium pay for essential workers; investing in water, sewer, and broadband infrastructure; and supporting general county government services and infrastructure by offsetting revenue loss due to the pandemic. The Speci al Purpose Grant Fund was established to more readily track and manage resources allocated to the county through ARPA-CSLFRF (enrolled ordinance 176-46). The county will budget for specific items in this special revenue fund on a project basis, with budget authority controlled at the bottom-line expenditure level. Note: This fund is being used to account only for ARPA-CSLFRF grant funds. The American Rescue Plan Act allocates additional funding for specific purposes (e.g., Emergency Rental Assistance), in addition to the CSLFRF, which will be accounted for in departmental budgets. $0 $0 SPECIAL REVENUE FUND TOTALS $32,655,625 $8,198,353 FUND DESCRIPTIONS 75 FUND DESCRIPTIONS 2025 Expenditure Budget 2025 Tax Levy COMPONENT UNIT Bridges Library System Funds To account for funds provided to maintain a member library system. $3,197,211 $0 INTERNAL SERVICE FUNDS Internal Service funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the County or to other governments on a cost-reimbursement basis. End User Technology Fund To finance the common technology infrastructure for county users. The fund is managed on a total cost of ownership basis, and is designed to identify the services provided and resources required by the Information Systems staff to support end user departments. To account for the costs associated with the operation and maintenance of the county's central imaging, microfilming, records management services, and mail room services. Costs are billed to user departments based on a time and material cost basis. $11,212,639 $1,539,302 Vehicle/Equipment Replacement Fund To account for the costs associated with the financing of vehicle/equipment replacements when the individual item's cost equals or exceeds $7,500, and has a useful life of two or more years. Costs are billed to user departments based on the depreciable life of the asset. $3,619,595 $0 Central Fleet Maintenance Fund To account for the costs associated with the maintenance, repairs, and centralized fueling of all county- owned motorized equipment. Costs are billed to user departments based on work orders, time, and material costs. $4,627,140 $0 Risk Management Fund To account for the costs associated with loss control, the investigation and payment of employee claims, claims administration, and the transfer of risk to third parties through purchased insurance coverage. Costs are allocated to other county departments mostly on a claims experience/exposure basis, except for special insurance coverage, which are charged based on actual costs. This fund also accounts for funds invested in the Wisconsin Municipal Mutual Insurance Company (WMMIC). The county, together with certain other units of government within the state of Wisconsin, created WMMIC to provide general and police professional liability, errors and omissions, and vehicle liability coverage for counties or cities in Wisconsin. $3,736,488 $0 Collection Management Fund To account for the costs associated with county-wide delinquent account collection activity. Costs are allocated to other county departments based on costs of services provided. $1,259,240 $0 Health and Dental Insurance Fund The Health Insurance Fund is an interest-bearing internal service fund established to provide for and effectively manage the health and dental benefits for county employees, elected officials, retirees, and dependents. The fund also accounts for a wellness program and on-site clinic. $25,814,900 $0 INTERNAL SERVICE FUND TOTALS $50,270,002 $1,539,302 76 FUND DESCRIPTIONS ENTERPRISE FUNDS 2025 Expenditure Budget 2025 Tax Levy Enterprise funds are used to account for operations (1) that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Radio Service Fund To account for operations and maintenance of County-wide radio services. Customers are billed on a fee for service basis. $2,055,531 $0 Golf Courses Fund To account for operations and maintenance of the two county golf courses. $2,624,442 $0 Ice Arenas Fund To account for operations and maintenance of the two county ice arenas. $1,419,990 $0 Department of Public Works - Airport Operations Fund To account for department of Public Works Airport operations and development of the county airport. $1,577,167 $0 Materials Recycling Facility Fund To account for operations and maintenance in the processing and marketing of recyclable materials collected from municipalities within the county program. $3,769,706 $0 ENTERPRISE FUND TOTALS $11,446,836 $0 DEBT SERVICE FUNDS Debt service funds are used to account for the accumulation of resources for the payment of general long- term debt principal, interest, and services costs (excludes debt services budgeted in internal service and enterprise funds). For further detailed information, see Debt Service Section. TOTAL DEBT SERVICE FUNDS $17,156,776 $15,345,901 CAPITAL PROJECTS FUNDS All capital project funds used to account for financial resources used for the acquisition or construction of major capital facilities. TOTAL CAPITAL PROJECTS FUNDS $43,745,400 $395,258 TOTAL ALL FUNDS $388,470,503 $119,960,915 77 THIS PAGE LEFT BLANK 78 Justice & Public Safety 79 ___________________________________________________________________________ TABLE OF CONTENTS JUSTICE AND PUBLIC SAFETY ____________________________________________________________________________ Justice and Public Safety Functional Area .......................................................................81 Emergency Preparedness All Funds ....................................................................................................................89 Fund: General ...........................................................................................................90 Fund: Radio Services ................................................................................................97 District Attorney Fund: General ..........................................................................................................106 Fund: Special Purpose Grant Fund (ARPA) ............................................................116 Circuit Court Services Fund: General ...........................................................................................................120 Fund: Special Purpose Grant Fund (ARPA) ............................................................132 Medical Examiner Fund: General ...........................................................................................................135 Sheriff Fund: General ...........................................................................................................144 Fund: Special Purpose Grant Fund (ARPA).............................................................159 80 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights The budgets within this functional area provide local law enforcement, corrections, support to state and county court operations and legal services, as well as emergency response and emergency communications. The Department of Emergency Preparedness includes the Communication Center operations, which provide emergency dispatch services for county departments including the Sheriff’s Department and 34 municipalities that agreed to join in the collaborative service venture. Emergency Management coordinates all the disaster-related planning, training of local officials, response activities and recovery efforts . Radio Service operations maintain the c ounty’s radio communication infrastructure. The District Attorney staff prosecutes state and local violations of law and provides services to crime victims through the Victim/Witness and Victims of Crime Act (VOCA) programs . For administration and budgetary purposes, the Register in Probate, Juvenile Court, Court Commissioner, and Family Court Services budgets are merged with the Clerk of Courts’ operating budget under an umbrella agency known as Circuit Court Services. The Clerk of Courts O ffice provides administrative support for the state and local court system within Waukesha County, including civil, family, and criminal and traffic courts. The Juvenile/Probate Court and Court Commissioner functions assist court operations in their specific areas and operate Family Court Services. The Medical Examiner's Office investigates deaths in Waukesha County as mandated by Wisconsin state statutes to ensure the safety, health, and general welfare of the community and provides contract ed medical examiner services to Washington and Kenosha counties . The Sheriff’s Department provides patrol, investigation, and specialized law enforcement services to the entire c ounty. Courtroom security and transportation are provided to court-supported operations through interdepartmental agreements. The department also operates the county jail for prisoners awaiting trial and those serving jail terms of less than one year and an electronic monitoring program. Not included in this functional area are Justice and Public Safety related capital projects (see Capital Projects Section) and technology replacements in the End User Technology Fund in the General Administration Functional Area. $74.52 $78.06 $82.39 $28.17 $29.22 $29.96 $48.31 $49.17 $52.71 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 2023 Actual 2024 Budget 2025 Budget $ in Millions Expenditures Revenues County Tax Levy The 2025 expend iture budget for this functional area totals $82.4 million after excluding fund capitalization fixed asset items. This represents an increase of $4.3 million, or 5.5%, from the 2024 adopted budget. Revenues, including fund balance in the 2025 budget total $30 million, an increase of $744,500, or 2.5% from the 2024 budget. The county tax levy necessary to fund this functional area totals $52.7 million, an increase of $3.5 million, or 7.2%, from the 2024 budget. Tax levy in this functional area represents 43.9% of the total county tax levy. 81 2024 2023 Adopted 2024 2025 Actual Budget Estimate Budget $ % Revenues (a) $28,170,574 $29,218,634 $30,385,709 $29,963,130 $744,496 2.5% County Tax Levy $48,307,699 $49,167,928 $49,167,928 $52,714,858 $3,546,930 7.2% Expenditure (b) $74,523,464 $78,062,531 $78,677,323 $82,393,552 $4,331,021 5.5% Rev. Over (Under) Exp. $1,440,913 $0 $579,906 $0 $0 N/A Oper Income/(Loss) (c) $477,505 $324,031 $288,025 $284,436 ($39,595) -12.2% EMERGENCY PREPAREDNESS Revenues (a) $2,915,912 $3,561,981 $3,728,649 $3,873,986 $312,005 8.8% County Tax Levy $6,943,688 $6,960,608 $6,960,608 $7,410,608 $450,000 6.5% Expenditure (b) $8,728,951 $10,198,558 $10,266,434 $11,000,158 $801,600 7.9% Rev. Over (Under) Exp. $653,144 $0 $134,798 $0 $0 N/A Oper Income/(Loss) (c) $477,505 $324,031 $288,025 $284,436 ($39,595) -12.2% DISTRICT ATTORNEY Revenues (a) $1,711,592 $1,575,616 $1,586,763 $1,068,806 ($506,810) -32.2% County Tax Levy $2,182,854 $2,296,790 $2,296,790 $2,396,790 $100,000 4.4% Expenditure $3,870,669 $3,872,406 $3,850,920 $3,465,596 ($406,810) -10.5% Rev. Over (Under) Exp. $23,777 $0 $32,633 $0 $0 N/A CIRCUIT COURT SERVICES Revenues (a) $4,971,054 $4,883,279 $5,134,451 $5,043,947 $160,668 3.3% County Tax Levy $6,049,798 $6,049,798 $6,049,798 $6,149,798 $100,000 1.7% Expenditure $10,617,833 $10,933,077 $10,803,884 $11,193,745 $260,668 2.4% Rev. Over (Under) Exp. $403,019 $0 $380,365 $0 $0 N/A MEDICAL EXAMINER Revenues (a) $1,300,377 $1,389,089 $1,373,123 $1,434,781 $45,692 3.3% County Tax Levy $1,288,840 $1,418,213 $1,418,213 $1,483,213 $65,000 4.6% Expenditure $2,552,826 $2,807,302 $2,782,953 $2,917,994 $110,692 3.9% Rev. Over (Under) Exp. $0 $0 $0 $0 $0 N/A SHERIFF Revenues (a) $17,271,639 $17,808,669 $18,562,723 $18,541,610 $732,941 4.1% County Tax Levy $31,842,519 $32,442,519 $32,442,519 $35,274,449 $2,831,930 8.7% Expenditure $48,753,185 $50,251,188 $50,973,132 $53,816,059 $3,564,871 7.1% Rev. Over (Under) Exp. $360,973 $0 $32,110 $0 $0 N/A (a) Appropriated fund balance is included in revenues as follows (see department budget pages for more detail): Fund balance appropriation 2023 Actual 2024 Budget 2024 Estimate 2025 Budget $96,772 $35,000 $72,696 $454,153 $837,283 $820,598 $795,599 $783,299 $18,120 $8,150 $77,368 $168,150 $60,797 $35,000 $35,000 $0 $61,245 $26,000 $36,000 $135,602 $1,121,147 $684,094 $1,306,234 $2,067,322 TOTAL FUND BALANCE APPROPRIATION $2,195,364 $1,608,842 $2,322,897 $3,608,526 (b) (c) BREAKDOWN BY AGENCY Equipment replacement plan and temporary extra help Medical Examiner One-time startup costs Sheriff Reserved fund balance, equipment replacement programs, correctional officer positions, and jail medical contracts Emergency Preparedness - Radio Services Fund Radio operations depreciation and phase-in of new software support charges Change from 2024 Adopted Budget ** JUSTICE AND PUBLIC SAFETY ** Functional Area Summary by Agency * TOTAL JUSTICE & PUBLIC SAFETY * Department Emergency Preparedness - General Fund Phase-in costs, equipment replacements, and purchase orders and carryovers from prior year District Attorney Furniture replacement plan and purchase orders and carryovers from prior years Circuit Court Services To conform with financial accounting standards, proprietary fund expenditures exclude fixed asset expenditures, debt service principal payments and proprietary fund retained earnings. Operating income amounts generated from enterprise fund operations are retained in fund balance and do not result in a reduction of Tax Levy funding for other operations. 82 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights Significant program and funding changes to the 2025 Budget include the following: • Emergency Preparedness – General Fund includes a decrease in general government revenue of $156,200 in grant funding due to the removal of the Public Safety Answering Point (PSAP) Grant that was budgeted at $123,800 in 2024, but not awarded. Emergency Management grant funding decreases $18,800 due to a 10% decrease in awarded Emergency Management Preparedness Grant (EMPG) revenues from $187,500 in 2024 to $168,700 in the 2025 budget. In 2025, the department is budgeting $597,600 of supplemental state Shared Revenue, which is an increase of $367,600 from the 2024 budget and replaces $381,100 in American Rescue Plan Act (ARPA) funding to cover the cost of the compensation study implemented in 2023. Fund balance usage increases $419,200 to $454,200, primarily due to CAD systems updates within the Communications Center . Total expenditures increase $732,500 or 8.9%. Personnel costs increase $165,500 and include the unfunding of 1.00 FTE Communication Center Supervisor and two 0.50 FTE Telecommunicators, as well as removing the funding for one overfilled telecommunicator. There is an $142,100 increase in operating expenses due to the department implementing a new phone line software to aid in routing and triage of non-emergency calls, as well as increases for quality assurance software and recorder maintenance charges. • Emergency Preparedness – Radio Services decreases the appropriated Radio Services Fund balance by about $37,300 to $783,300, which is used to phase-in a Program and Projects Analyst Position shared between Radio Services and the Communications Center and to replace revenue lost from the elimination of the core system payments from Milwaukee County. Other uses of fund balance include coverage of asset depreciation and the phase- in of Motorola support charges . Charges for services increase $50,700 due to increased municipal charges of $33, 600 and cell tower leasing revenue increases of $26,000. Operating expenses increase by $37,500 primarily due to in network monitoring and system reporting maintenance costs . Fixed asset memo items remain flat at $50,000 for unanticipated equipment replacement. • Sheriff expenditures increase $3.6 million, or 7.1%, to $53.8 million. Personnel increases $1,193,000 or 3.0% to $40.7 million, primarily due to cost to continue. The budget includes the unfunding of 2.00 FTE Deputy Sheriffs within the General Patrol program. Tax levy allocated to this department increases $2.8 million or 8.7%, and includes $2.0 million in resources (levy and other revenues) from the capital plan to address significant cost increases in the jail. • The Sheriff’s revenue budget includes State Shared Revenues of $2,445,200, or an increase of $ 1,545,200 from the 2024 budget. This includes $774,200 as part of a planned reallocation of Shared Revenue from the capital plan to cover the costs of the compensation study implemented in 2023 that had been funded temporarily with American Rescue Plan Act (ARPA) revenue. The r emaining $771,000 of Shared Revenue is also reallocated from capital projects to cover higher jail-related costs, discussed below. • ARPA revenue is budgeted to decrease $1,596,600 as that grant comes to an end, and previously funded the impact of the compensation study (mentioned above), the phase-in the of salary increases for sworn officers implemented in 2023 to promote recruitment and retention, and the phase-in of higher fuel prices. These last two phase-in items are funded with General Fund balance, discussed below. • Fund balance increases by$1,383,200 to $2,067,000, and includes the phase-in of costs for non-elected sworn officer retention efforts ($540,000), the implementation of an electronic monitoring program ($535,000), jail assessment fees for the jail equipment replacement plan and a portion of jail medical contract expenses ($213,000), the non-corrections equipment replacement program ($185,000), seized funds mostly for non- corrections replacement program expenses ($165,000), variations in the jail medical contract ($60,000), and funds to offset the increased price of fuel ($59,500). Opioid funds of $251,000 are included in fund balance to offset the costs of a Medications for Opioid Use Disorder (MOUD) nurse within the jail. • An expanded Electroni c Monitoring program began in June 2024 when the Sheriff’s Department ended Huber facility operations. This expense is budgeted at $535,900 in 2025. • Inmate Medical services are budgeted to increase $1,558,400 or 68%, mostly due to an increase in the overall medical contract of $1,079,800 or 44%, which includes the transfer of $345,000 of AODA services, discharge planning, and medications for opioid use disorder from Health and Human Services. The transfer is being done to group all medical services contract expenses in one budget for supervision and management purposes. In addition, costs for medical care provided at outside facilities and pharmaceutical expenses above amounts covered in the contract are budgeted to increase $132,100 or 77%. 83 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights • Fuel decreases $39,200 due to a lower assumed price per gallon of gas in 2025 compared to 2024. • Municipal Charges for Police Services increase $494,500 or 6.6% to $8.03 million mainly due to an increase in municipal patrol contract and school resource officer contract revenue. • Jail Prisoner Board Revenues decrease $1,209,000 to $669,000 due to the department ending housing of federal inmates within the jail to help free up space amid higher inmate populations . The department is budgeting for 16 inmates per day from the Wisconsin Department of Corrections, which is the same assumption in the 2024 budget. • The Sheriff’s budget includes non-corrections equipment of $313,400 for the tenth year of an equipment replacement plan. This plan is funded with $128,300 of prior year seized fund revenues (assigned General Fund balance) and $185,100 of General Fund balance. The jail equipment replacement plan remains unchanged in 2025 at $125,000, funded with prior-year jail assessment fees (assigned General Fund balance). • Circuit Court Services expenditures increase $260,700 or 2.4%. Personnel costs increase $199,400 or 2.8%. Operating costs increase $54,800 due to increasing costs for travel and use of interpreters within the Courts, which continues to rise steadily as supply of these individuals becomes more scarce and fees incurred increase. General government revenues increase by $174,700 or 7.5%, primarily due to a new methodology adopted by the Courts in which $220,000 of higher IV -D revenues will be reimbursed from the State of Wisconsin for expenses within the Family Division, which are offset by lower Guardian ad Litem (GAL) revenues of $21,100 (that are also reimbursed by the State). • The District Attorney’s General Fund expenditures decrease $406,800 mostly related to a $303,000 decrease in personnel costs for 1.00 FTE Special Prosecutor, 1.00 FTE Victim Witness Specialist, and 1.00 FTE Senior Administrative Specialist that were funded with ARPA to staff the sixth criminal court, which sunset on December 31, 2024. In addition, $94,200 in expenses associated with a 1.00 FTE Victim Witness Counselor in the federal Victim of Crimes Act (VOCA) grant is eliminated as the position sunset s in 2025 due to lack of funding by the state (discussed below). SMART Prosecution grant expenses of $118,400 are also removed for the conclusion of the grant, which includes one sunset part-time administrative assistant and a contracted prosecutor position. In revenues, tax levy increases by $100,000. The District Attorney’s office was allocated $160,000 in opioid settlement revenues due to the department’s involvement with drug-overdose related cases, as well as providing resource for families and victims effected by the opioid epidemic . The department was awarded $100,800 in VOCA grant funding for 2025, which is a decrease of $248,200 from the 2024 budget. The state Victim Witness reimbursement rate is budgeted to decrease from 50.5% in 2024 to about 50% in 2025, but overall expenditure levels increase by $13,300 due to more expenses incurred. • The Medical Examiner’s Office non-levy r evenues increase $45,700 or 3.3%, largely due to an increase of $114,000 in prior-year opioid settlement funds allocated to the Medical Examiner for the department’s involvement in opioid death investigations . Regional contract revenues decrease $83,000 due to a $76,000 decrease from Washington County restructuring its contract with Waukesha County to adjust levels of service and decrease work load. Instead of quarterly revenue installments, Washington will now pay Waukesha for services on a per-case basis. In addition, the volume of cases for pediatric autopsies with Kenosha County is decreased due to a lower actual volume (3 cases per year) than what was originally estimated in the 2024 budget (5 cases per year). Tax levy increases by $65,000. In expenditures, personnel costs increase $57,800 or 2.5%, due to the cost to continue for 16.00 FTE staff. The budget includes 0.50 FTE in overtime and 0.99 FTE in temporary extra help for a part -time pathologist and deputy medical examiners. Operating expenses increase $49,600 due to increasing costs for replacing inventory in the morgue, staff training, and rising medical services costs that include toxicology and x-rays. • The Criminal Justice Collaborating Council (CJCC--see tabl e of contents, Health and Human Services Functional Area Section) with participation from the Sheriff, District Attorney and Courts management personnel continues to carry out targeted programs, projects and special studies to recommend and implement comprehensive changes aimed at reducing jail inmate recidivism, controlling jail inmate population growth, and reducing the number of jail days inmates serve to help control variable jail costs. 84 2024 2024 2023 Adopted Modified 2025 24-25 Agency Fund Year End Budget Budget Budget Change EMERGENCY PREPAREDNESS General 60.00 60.30 60.30 58.30 (2.00) Radio Services 5.50 5.70 5.70 5.70 0.00 Subtotal 65.50 66.00 66.00 64.00 (2.00) DISTRICT ATTORNEY General 34.00 36.53 36.53 32.15 (4.38) Special Purpose Grant Fund (ARPA) 7.00 0.00 0.00 0.00 0.00 Subtotal 41.00 36.53 36.53 32.15 (4.38) CIRCUIT COURT SERVICES General 81.00 81.00 81.00 81.00 0.00 Special Purpose Grant Fund (ARPA) 3.50 0.00 0.00 0.00 0.00 Subtotal 84.50 81.00 81.00 81.00 0.00 MEDICAL EXAMINER General 16.00 16.00 16.00 16.00 0.00 SHERIFF General 353.50 352.50 352.50 350.50 (2.00) TOTAL REGULAR POSITIONS 560.50 552.03 552.03 543.65 (8.38) TOTAL EXTRA HELP 8.63 8.68 8.68 8.86 0.18 TOTAL OVERTIME 17.31 17.16 17.16 17.43 0.27 TOTAL BUDGETED POSITIONS 586.44 577.87 577.87 569.94 (7.93) 2025 BUDGET ACTIONS Emergency Preparedness-General Unfund: 1.00 FTE Telecommunicator Unfund: 1.00 FTE Communications Center Supervisor Emergency Preparedness-Radio Services Fund Increase: 0.02 FTE Overtime District Attorney Create: 3.00 FTE Victim Witness Specialist Abolish: 3.00 FTE Victim Witness Specialist (Sunset) Abolish: 1.00 FTE Victime Witness Counselor (Sunset) Sunset: 1.00 FTE Victim Witness Specialist Sunset: 0.38 FTE Administrative Assistant (Sunset) Sunset: 1.00 FTE Sunset Administrative Specialist (Sunset) Sunset: 1.00 FTE Special Prosecutor (Sunset) Decrease: 0.56 FTE Extra Help Decrease: 0.01 FTE Overtime Circuit Court Services Increase: 0.74 FTE Extra Help Increase: 0.16 FTE Overtime Medical Examiner Increase: 0.09 FTE Overtime Sheriff Unfund: 2.00 FTE Deputy Sheriff Increase: 0.01 FTE Overtime 2024 CURRENT YEAR ACTIONS None BUDGETED POSITIONS 2023-2025 SUMMARY BY AGENCY AND FUND JUSTICE AND PUBLIC SAFETY 85 THIS PAGE LEFT BLANK 86 Emergency Preparedness 87 Emergency Preparedness Radio Services Emergency Planning EMERGENCY PREPAREDNESS FUNCTION / PROGRAM CHART 1. Position counts stated in terms of budgeted full time equivalent positions (FTE) includes extra help and overtime. 2. See Stats/Trends Section for position detail. Communications General Radio Operations 5.76 Communication Center 59.93 Emergency Management 3.00 68.69 TOTAL FTE'S Equipment Replacement 88 All Funds Emergency Preparedness Statement of Purpose/Summary Statement of Purpose It is the mission of the Department of Emergency Preparedness to ensure that county and local governments have emergency response plans in place with information- sharing capabilities to quickly respond to all types of disasters, personal safety, and security situations. The essence of the mission is to provide a comprehensive emergency management system with public safety telecommunications and information technologies to ensure that emergency service personnel can provide the highest level of response in a timely and efficient manner. Financial Summary $ % General Fund Revenues (a) $617,856 $1,251,523 $1,444,858 $1,534,019 $282,496 22.6% County Tax Levy $6,943,688 $6,960,608 $6,960,608 $7,410,608 $450,000 6.5% Expenditures $6,908,400 $8,212,131 $8,270,668 $8,944,627 $732,496 8.9% Rev. Over (Under) Exp. $653,144 $0 $134,798 $0 $0 N/A Radio Services F und Revenues (b) $2,298,056 $2,310,458 $2,283,791 $2,339,967 $29,509 1.3% County Tax Levy (Credit) $0 $0 $0 $0 $0 N/A Expenditures $1,820,551 $1, 986,427 $1,995,766 $2,055,531 $69,104 3.5% Operating Income $477,505 $324,031 $288,025 $284,436 ($39,595) -12.2% Total All Funds Revenues $2,915,912 $3,561,981 $3,728,649 $3,873,986 $312,005 8.8% County Tax Levy $6,943,688 $6,960,608 $6,960,608 $7,410,608 $450,000 6.5% Expenditures $8,728,951 $10,198,558 $10,266,434 $11,000,158 $801,600 7.9% Rev. Over (Under) Exp. $653,144 $0 $134,798 $0 $0 N/A Operating Income $477,505 $324,031 $288,025 $284,436 ($39,595) -12.2% Position Summary (FTE) Regular Positions 65.50 66.00 66.00 64.00 (2.00) Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 4.67 4.67 4.67 4.69 0.02 Total FTEs 70.17 70.67 70.67 68.69 (1.98) Change From 2024 Adopted Budget2023 Actual 2024 Adopted Budget 2024 Estimate 2025 Budget (a) General Fund balance is budgeted as follows: 2025: $35,000, 2024: $35,000, 2023: $454,000. (b) Radio Services Fund balance is appropriated as follows: 2025: $765,300, 2024: $817,800, 2023: $925,600: to partially cover depreciation expenses of federally funded capitalized assets , recovery of lost revenue from Radio Core hosting, phase in of a PPA position, and unanticipated equipment replacement. 89 General Fund Emergency Preparedness Summary Fund Purpose To provide reliable and efficient emergency call -taking and dispatching services, training, and administrative support for municipal and county police, fire, emergency medical service, and public works agencies throughout the County. Effectively and efficiently process information to assist citizens and responding agencies. Support the operation of an emergency communication center serving as the critical link between customers in need and resources to help. The Waukesha County Communication Center operates in 34 municipalities that includes cities, villages, and towns, as well as c ounty-wide for the Sheriff’s D epartment. Develop and implement a comprehensive and integrated emergency management program designed to mitigate, prepare for, respond to, and recover from the effects of natural and technological hazards , which impact the health, safety, and general welfare of all Waukesha County residents ; and to implement and administer the planning and reporting requirements for hazardous substances used by business, industry , and government (Emergency Planning and Community Right -to-Know Act [EPCRA]). The d epartment is also r esponsible for business c ontinuity planning, training, and related exercises for County departments. Financial Summary $ % Revenues General Government $334,637 $1,011,028 $1,152,783 $854,873 ($156,155) -15.4% Fine/Licenses $0 $0 $0 $0 $0 N/A Charges for Services $180,770 $205,495 $211,091 $217,205 $11,710 5.7% Interdepartmental $0 $0 $0 $0 $0 N/A Other Revenue $5,677 $0 $8,288 $7,788 $7,788 N/A Appr. Fund Balance (a) $96,772 $35,000 $72,696 $454,153 $419,153 1197.6% County Tax Levy (Credit) $6,943,688 $6,960,608 $6,960,608 $7,410,608 $450,000 6.5% Total Revenue Sources $7,561,544 $8,212,131 $8,405,466 $8,944,627 $732,496 8.9% Expenditures Personnel Costs $5,195,568 $6,477,871 $6,440,181 $6,643,374 $165,503 2.6% Operating Expenses (b) $1,183,407 $1,175,239 $1,111,172 $1,317,322 $142,083 12.1% Interdept. Charges $529,425 $559,021 $553,513 $564,778 $5,757 1.0% Fixed Assets $0 $0 $165,802 $419,153 $419,153 N/A Total Expenditures $6,908,400 $8,212,131 $8,270,668 $8,944,627 $732,496 8.9% Rev. Over (Under) Exp. $653,144 $0 $134,798 $0 $0 N/A Position Summary (FTE) Regular Positions 60.00 60.30 60.30 58.30 (2.00) Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 4.63 4.63 4.63 4.63 0.00 Total FTEs 64.63 64.93 64.93 62.93 (2.00) 2023 Actual 2024 Adopted Budget 2024 Estimate 2025 Budget Change From 2024 Adopted Budget (a) Appropriat ed fund balance includes: Description 2023 Actual 2024 Budget 2024 Est. 2025 Budget Change Unanticipated Emerg. Equipment Replacement needs $35,000 $35,000 $35,000 $35,000 $0 Purchase Orders and Carryovers from the prior year $16,643 $0 $37,696 $0 $0 Equipment Monitor and Recording Replacement $45,129 $0 $0 $0 $0 CAD Systems Upgrade $0 $0 $0 $419,153 $419,153 Total Fund Balance Appropriation $96,772 $35,000 $72,696 $454,153 $419,153 90 General Fund Emergency Preparedness Objectives Major Departmental Strategic Plan Objectives Health and Safety Pillar: Ensure the well-being of residents Objective 1: Meet NENA-STA-020.1-2020 Meet and exceed the National Emergency Number Association (NENA) Standard 020.1- 2020, which states that 90% of emergency calls be answered within 15 seconds and 99% within 40 seconds in an effort to improve response time and dispatch calls in a timely manner. The percentag e of emergency calls that will be answered within 15 seconds and 40 seconds to meet the NENA standards: 2023 2024 2024 2025 Performance Measures: Actual Target YTD Target Answer call within 15 seconds 98% 90% 99% 90% Answer call within 40 seconds 100% 99% 100% 99% Objective 2: NFPA Call Processing Standards Meet or exceed National Fire Protection Association ( NFPA) standards for call processing for fire and medical calls for service. These numbers are based on 100% of all Pre-Alert Fire event types (as determined by fire department partners). A. Fire Calls : NFPA standard call for 90% of calls shall be processed within 64 seconds, and 95% of calls shall be processed in 106 seconds. WCC telecommunicators implementing enhanced dispatching tools and work flows, US Digital Design Alerting System , Pre-Alert implementation, are currently meeting and exceeding expectations in this standard. 2023 2024 2024 2025 Performance Measures: Actual Target Estimate Target Fire Calls (64 seconds) 95% 90% 95% 90% Fire Calls (106 seconds) 100% 95% 100% 95% B. EMS Calls: N FPA standards say 90% of calls shall be processed within 90 seconds, and 99% of calls shall be processed within 120 seconds. WCC telecommunicators implementing enhanced dispatching tools and work flows, US Digital Design Alerting System , Pre-Alert implementation, are currently meeting and exceeding expectations in this standard. 2023 2024 2024 2025 Performance Measures: Actual Target Estimate Target EMS Calls (90 seconds) 95% 90% 95% 90% EMS Calls (120 seconds) 100% 99% 100% 95% 91 General Fund Emergency Preparedness Objectives Finance Pillar: Retention of Employees Objective 3: Apply operational efficiencies to Improve Hiring and Retention Highlights/Initiatives: • The compensation adjustments made in 2023, as well as the improved culture of WCC, have attracted better candidates including several lateral transfers from other departments. • Continued aggressive hiring timelines and attempting to hire all of our vacancies when able, depending on applicant pool. • Revamped hiring process to include a smaller panel and longer face- to-face interviews with candidates. Organizational focus on hiring for culture fit first, then training for skill. • Continuing to work closely with the Department of Administration to increase the visibility of hiring requisitions. • Began step increases for new hire dispatchers based on competency blocks and training progression. While in training, employees receive four 3% raises based on different competencies completed. • Adjusted on-the-job training to now include training phones and radio simultaneously, rather than one position at a time. This adjustment has reduced total training hours per trainee. • Shift differential for hard- to-fill hours remains in place. This has aided in securing telecommunicator coverage throughout the year during off -hours, holidays, and weekends. This shift differential also helps to spread experienced dispatchers across all three shifts. Position Summary 2021 2022 2023 Jan - July 2023 Aug - Dec 2024 YTD Total Budgeted Positions (a) 48 48 48 48 47 Deployable Dispat chers (Beginning of Year)(b) 39.4 32.0 28.0 32.0 38.0 Total Number Hired 11 23 6 8 7 Total Employment Separations 18 22 5 1 4 Annual Position Gain/(Loss) (7) 1 1 7 3 (a) Total budgeted positions does not include authorized overfills. (b) Deployable Dispatchers amount does not include staff still in training. 92 General Fund Emergency Preparedness Program Communication Center Operations 2023 Actual 2024 Budget 2024 Estimate 2025 Budget Budget Change Staffing (FTE) 60.63 61.93 61.93 59.93 (2.00) General Government $0 $734,887 $895,317 $597,556 ($137,331) Fine/Lic enses $0 $0 $0 $0 $0 Charges for Services $180,770 $205,495 $211,091 $217,205 $11,710 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $0 $0 $0 $0 $0 Appr. Fund Balance $83,113 $35,000 $72,696 $454,153 $419,153 County Tax Levy (Credit) $6,644,781 $6,640,964 $6,640,964 $7,065,897 $424,933 Total Revenues $6,908,664 $7,616,346 $7,820,068 $8,334,811 $718,465 Personnel Costs $4,870,165 $6,131,957 $6,086,317 $6,275,256 $143,299 Operating Expenses $948,458 $1,008,834 $946,649 $1,155,409 $146,575 Interdept. Charges $452,672 $475,555 $470,134 $484,993 $9,438 Fixed Assets $0 $0 $165,802 $419,153 $419,153 Total Expenditures $6,271,295 $7,616,346 $7,668,902 $8,334,811 $718,465 Rev. Over (Under) Exp. $637,369 $0 $151,166 $0 $0 Progra m Highlights General government revenue is decreased by $137,3 00 primarily due to the removal of the Wisconsin Department of Military Affairs/ Office Emergency Communications (DMA/OEC) funding from the Public Safety Answering Point (PSAP) Grant that was budgeted at $123,800 in 2024 . In addition, $381,100 of American Rescue Plan Act (ARPA) funding is removed to cover the cost of the compensation study impact and replaced with $36 7,600 in Shared Revenue. Charges for services increase by $ 11,700, reflecting an increase in costs to continue for c omputer aided dispatch (CAD) and related systems operations and support charges, a portion of which is distributed to partner municipalities as an annual fee. General Fun d balance of $454,200 is budgeted for continued use of unplanned emergency equipment replacement items of $35,000 and CAD system updates within the Communications Center budgeted at $419,000. If PSAP grant funding is awarded, the department will seek to use those funds in lieu of fund balance. Personn el costs are budgeted to increase by $143,300 due to cost to continue. This is partially offset by the unfunding of 1.00 FTE Communication Center Supervisor and two 0.50 FTE Telecommunicators. Funding for one overfilled telecommunicator is also removed. Overfill positions will still be authorized as the need to maintain coverage during periods of high turnover arise. Operati ng expenses increase by $14 6,600 primarily due to $62,000 budget increase for the implementation of a phone line software that will aid in routing and triage of non -emergency calls, which the department projects will free up staff time to focus on emergency tasks. In addition, there is a $52,000 increase for quality assurance software and $17,000 for support of recorder software. Interdepartmental charges see an increase of $9,400, primarily due to increases in E nd User Technology Fund (EUTF) charges. 93 General Fund Emergency Preparedness Program Communication Center Operations (cont.) Based on prior County Board action (2004-2024), General Fund Balance of $ 5,000,000 has been assigned through the b udgetary processes for funding future equipment and software replacement at the dispatch center from 2004-202 4 (except for desktop computers already in the replacement plan). The Waukesha County Department of Administration will reserve an additional $350,000 of General Fund Balance each year as part of a five-year plan through 2029 for this purpose. Below is a listing of dispatch center equipment replacement projects budgeted with reserved funds through the 2014-2025 Budgets. • In 2014, $900,00 0 was budgeted for radio console equipment as part of a capital project and $48,000 wa s budgeted to reconfigure the Dispatch Center to accommodate 2 additional positions – should the need arise. • In 2015, $48,000 was budgeted to reconfigure the Dispatch Center to accommodate 2 additional positions (4 total, including the 2 added in 2014) – should the need arise. • In 2016, $120,000 was budgeted to upgrade the CAD system software and $48,000 was budgeted for a recording system upgrade and dispatch chair replacement. • In 2017, $48,000 was budgeted for a paging system upgrade and dispatch chair replacement • In 2018, $48,000 was budgeted for communications center equipment and replacements. • In 2019, $48,000 was budgeted for workstation and dispatch chair replacements, and educational/training equipment. • In 2020, $100,000 was budgeted for workstation replacements/upgrades to sit/stand motors and controls. • In 2021, $90,000 was budgeted for equipment in order to move forward with NextGeneration 9-1-1 capabilities and interconnection with statewide Emergency Services IP Network. The project is reimbursed at 60% and requires a 40% match of local funds. • In 2022, there was no budgeted dispatch center equipment replacement. • In 2023, $45,000 has been budgeted to replace workstation monitors, dispatch chairs, and local match dollars as grant funding is sought to support replacement of the existing recording solution. • In 2024, there is no budgeted dispatch center equipment replacement. • In 2025, $419,000 has been budgeted to update the CAD system within the Communications Center. Participating Members Cities : Brookfield, Delafield, Oconomowoc, Pewaukee, and New Berlin. Towns (a): Brookfield, Delafield, Eagle, Genesee, Merton, Mukwonago, Oconomowoc, and Ottawa. Villages (b): Big Bend, Butler, Chenequa, Dousman, Eagle, Hartland, Lac La Belle, Lannon, Menomonee Falls, Lisbon, Merton, Mukwonago, Nashotah, North Prairie, Oconomowoc Lake, Pewaukee, Summit, Sussex, Wales, Waukesha, and Vernon. County: Sheriff’s Department (a) The Town of Mukwonago paid to join the Waukesha County Communications Center in 2002. I n 2021, WCC took over responsibility for fire and emergency medical service call processing and dispatching. (b) The Vil lage of Mukwonago paid to join the Waukesha County Communications Center in 2002. In 2021, WCC took over responsibility for fire and emergency medical service call processing and dispatching. The City of Muskego, the City of Waukesha, and the Village of Elm Grove remain stand alone Public Safety Answering Points. 94 General Fund Emergency Preparedness Program Emergency Management Program Description Emergency Management coordinates disaster response, general preparedness, homeland security, response and recovery training activities, Waukesha County business continuity planning and implementing the planning and reporting requirements of the Emergency Planning and Community Right - To-Know Act (EPCRA). The office continues to pursue f ederal and state funding to better equip and train first responders, increase critical infrastructure security , and enhanced citizen preparedness. The office is the single point of contact for National Incident Management System (NIMS) compliance and continues to coordinate and participate in disaster exercises throughout the county. The d ivision maintains the Comprehensive Emergency Management Plan (CEMP) , as adopted by the County Board in 2013, ensuring the contents, protocols, and responsibility assignments remain consistent and current with county policy and capabilities. The County maintains a county-wide Pre-Disaster Hazard Mitigation Plan in conjunction with the municipalities within the county. The d ivision is active in implementation of the Wisconsin Credentialing and Asset Management System (WICAMS) program for emergency response personnel accountability. The division funds access to the Konexus mass notification system, which provides emergency and non- emergency notification services to county staff. The system also provides an alert and warning mechanism to community members for life threatening emergencies. The county - wide hazmat team is contracted with these funds as well. 2023 Actual 2024 Budget 2024 Estimate 2025 Budget Budget Change Staffing (FTE) 3.00 3.00 3.00 3.00 0.00 General Government $334,637 $276,141 $257,466 $257,317 ($18,824) Fine/Licens es $0 $0 $0 $0 $0 Charges for Services $0 $0 $0 $0 $0 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $5,677 $0 $8,288 $7,788 $7,788 Appr. Fund Balance $13,659 $0 $0 $0 $0 County Tax Levy (Credit) $298,907 $319,644 $319,644 $344,711 $25,067 Total Revenues $652,880 $595,785 $585,398 $609,816 $14,031 Personnel Costs $325,403 $345,914 $353,864 $368,118 $22,204 Operating Expenses $234,949 $166,405 $164,523 $161,913 ($4,492) Interdept. Charges $76,753 $83,466 $83,379 $79,785 ($3,681) Fixed Assets $0 $0 $0 $0 $0 Total Expenditures $637,105 $595,785 $601,766 $609,816 $14,031 Rev. Over (Under) Exp. $15,775 $0 ($16,368) $0 $0 Note: The Hazardous Materials Management and Disaster Management programs are merged into the Emergency Management program in the 2025 budget. Program Highlights Emergency Management is estimated to receive general government revenues from Emergency Management Performance Grant (EMPG) , Emergency Planning and Community Right -to-Know Act (EPCRA), and the Hazmat Equipment Grants. State law requires submission of hazardous materials planning and inventory administration fees to Wisconsin Emergency Management. General government revenues decrease by 6.8%, or $18,800, due to a 10% decrease in awarded EMPG revenues. ECPRA grant revenue will remain flat in 2025. Other revenue is budgeted at $ 7,800 for pass through revenues given to the City of Waukesha for contracted hazmat services. Personnel c osts increase by $22,200 with adjustments to health care selection and cost to continue. Operating expenses decreased $4,500 due to lower expenses booked against EMPG revenues . Interdepartmental charges decreased by $3,700 due to a decrease in the vehicle replacement charge. 95 General Fund Emergency Preparedness Objectives Health and Safety Pillar: Ensure the well-being of residents Objective 1: Emergency Management Activities and Participation Conduct activities in all five nationally recognized phases of Emergency Management including mitigation, prevention, preparedness, response, and recovery. The chart indicates participation in activities related to disaster response exercises, emergency response training, public education, and review of county-wide emergency operations plans. 2023 2024 2024 2025 Performance Measures: Actual Target Estimate Target Participate in 1 regional or statewide exercise 1 1 3 1 Complete one county led HSEEP exercise 2 1 1 1 Complete 32 hours of training per staff (96) 96 96 96 96 Conduct 6 outreach activities through various formats, with one related to tornado and severe weather 9 9 9 6 Participate in one statewide or regional WebEOC drill 1 1 1 1 Update all of Comprehensive Emergency Management Plan 1 1 1 1 Attend at least 8 scheduled region meetings 10 10 9 10 Prepare Integrated Preparedness Plan 1 1 1 1 *Homeland Security Exercise and Evaluation Program **Grant minimum on requirement work plan is six outreach activities ***WebEOC is an incident management software platform used by state and county emergency management offices Objective 2: Hazardous Material Preparedness Carry out the functions and duties of the Federal Emergency Planning and Community Right to Know Act (EPCRA) and Wisconsin Statute sections 323.60 through 323.72 pertaining to hazardous material preparedness, response, and recovery. (Hazardous Materials Management). Revenue amounts of $7,788 listed in the budget account for estimated hazmat response billing to the responsible parties of hazardous material spills. The hazmat respon se team contract with the City of Waukesha and Comprehensive Emergency Response Plan approved by the Local Emergency Planning Committee identifies this invoicing process and expense reimbursement to the City of Waukesha Fire Department. The chart identifies the number of facilities that submitted tier two hazardous materials inventory reports and the number of off -site emergency response plans the Office of Emergency Management either created for new facilities or updated for existing facilities. The final row of the chart indicates the number of hazardous material incidents reported to Emergency Management. The target columns represent projected number of events per year. 2023 2024 2024 2025 Performance Measures: Actual Target Estimate Target Number of Tier 2 Reports Received* 400 390 424 407 Number of Planning Facilities 172 172 182 176 Number of Plans Updated 33 37 39 38 Number of Plans Created 10 7 4 5 Number of Hazmat Incidents Reported 214 230 147 200 * Tier two reports are hazardous chemical inventory reports filed annually by any facility, private or public, that has 10,000 pounds or more of any federal Environmental Protection Agency (EPA) identified hazardous substance or an amount greater than 500 pounds or the designated threshold planning quantity (whichever is lower) of an EPA identified extremely hazardous substance. Reports are sent to Waukesha County Emergency Management, Wisconsin Emergency Management, and to the local police and fire departments. 96 Radio Services Fund Emergency Preparedness Enterprise Fund Fund Purpose An enterprise fund is used to account for operations that are financed and operated like private businesses, where the costs of providing services are financed or recovered primarily through user charges to Waukesha County Departments and outside agencies. The Radio Services Fund includes three major program areas: General Radio Operations provides conventional radio services and equipment repair and maintenance; Trunked Radio infrastructure operations; and an equipment replacement accumulation fund for County agencies’ radio equipment replacement s. Program descriptions and activities are outlined on the following program pages. The Radio Services Fund fully transition ed to the digital radio system environment in 2018, which met new FCC standards and phased out outdated analog technology to provide better service and reliability to county operations and community partners. Financial Summary $ % Revenues General Government $0 $86 $86 $0 ($86) -100.0% Fine/Licenses $0 $0 $0 $0 $0 N/A Charges for Services $933,501 $952,440 $957,707 $1,003,096 $50,656 5.3% Interdepartmental $527,272 $537,334 $517,309 $553,572 $16,238 3.0% Other Revenue $0 $0 $13,090 $0 $0 N/A Appr. Fund Balance (a) $837,283 $820,598 $795,599 $783,299 ($37,299) -4.5% County Tax Levy (Credit) $0 $0 $0 $0 $0 N/A Total Revenue Sources $2,298,056 $2,310,458 $2,283,791 $2,339,967 $29,509 1.3% Expenditures Personnel Costs $686,545 $747,747 $733,673 $769,684 $21,937 2.9% Operating Expenses $990,645 $1,090,277 $1,112,514 $1,127,775 $37,498 3.4% Interdept. Charges $143,361 $148,403 $149,579 $158,072 $9,669 6.5% Fixed Assets (Memo) (c) $124,273 $50,000 $0 $50,000 $0 0.0% Total Expenditures $1,820,551 $1,986,427 $1,995,766 $2,055,531 $69,104 3.5% Rev. Over (Under) Exp. (b) $477,505 $324,031 $288,025 $284,436 ($39,595) -12. 2% Position Summary (FTE) Regular Positions 5.50 5.70 5.70 5.70 0.00 Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 0.03 0.04 0.04 0.06 0.02 Total FTEs 5.53 5.74 5.74 5.76 0.02 2023 Actual 2024 Adopted Budget 2024 Estimate 2025 Budget Change From 2024 Adopted Budget (a) Appropriated fund balance includes: Program Item 2023 Actual 2024 Budget 2024 Est. 2025 Budget $ Bud Change General Radio General Radio Operations Depreciation $60,227 $60,227 $60,227 $65,690 $5,463 General Radio Phase In of Motorola Support Charges $181,884 $84,081 $84,081 $65,100 ($18,981) Equipment Replacement Equipment Replacement Depreciation $586,364 $559,542 $534,543 $536,105 ($23,437) General Radio Reduction of Revenues from MKE Core Payment $0 $80,765 $80,765 $83,189 $2,424 General Radio Phase in of PPA position $0 $33,215 $33,215 $33,215 $0 General Radio Compensation study $0 $2,768 $2,768 $0 ($2,768) All Carryovers $8,808 $0 $0 $0 $0 $837,283 $820,598 $795,599 $783,299 ($37,299)Total Radio Services Fund Balance (b) Amounts char ged back to departments provides a sinking fund to build up Radio Services Fund b alance reserves planned for over a ten- year replacement period. This allows for funds to be available for necessary and timely replacements. (c) Total expenditures exclude fixed assets to conform with financial accounting standards. Fixed asset purchase orders will be funded with existing fund balance and are included in the department’s fixed asset request. 97 Radio Services Emergency Preparedness Objectives Fund Major Departmental Strategic Plan Objectives Health and Safety Pillar: Ensure the well-being of residents Objective 1: Radio System Performance Maximize uptime, performance, and reliability of countywide trunked radio communications. Performance Measure: 2023 Actual 2024 Target 2024 Estimate 2025 Target Percent of time the system is available overalll (reliability) 100.0% 99.9% 99.9% 99.9% Percent of time the system has unimpaired coverage(performance) 98.2% 98.3% 98.5% 98.5% (a) Both performance and overall reliability are measured in terms of unimpaired coverage and uptime percentage. Objective 2: Radio Programming Provide rapid, accurate programming of custom user radio talk group/channel templates.  Radio Services is responsible for programming all radios on the Waukesha County trunked system.  Users work with Radio Services to develop a custom programming template reflecting each agency’s needs.  Since 2009, radios have been converted to “Advanced System Key” to enhance security and prevent tampering.  Digital system augments security by adding military -grade authentication to prevent hacking from illegal radios. Trunked subscriber reprogramming: Agencies using the trunked radio system enjoy tremendous flexibility in their ability to select, deploy , and use talk groups (channels) countywide for daily operations and emergency interoperability. Agency: 2023 Actual 2024 Year to Date 2024 Estimate 2025 Target County 66 26 50 75 In-County Municipal 581 351 450 500 Out-of-County 56 85 100 60 Total 703 462 600 635 (a) 2024 and 2025 totals may be higher than estimated dependent on participation in Wisconsin Public Safety Network (WiPSN). 98 Radio Services Emergency Preparedness Program Fund General Radio Operations Program Description Provides radio design and engineering consultation services, purchasing, installation, operation, and servicing of traditional radios and base stations , including new Communication Center radio consoles and related equipment ( dispatch operations). Operations include maintenance and repair services of two- way radio communication (remaining UHF , VHF, and RF), user equipment repair and maintenance, and dispatch consoles. This program area services transmitters, microwave, and public safety aircards within the c ounty and municipalities in surrounding counties at reasonable fee charges. In addition, this program area works with the private sector and Corporation Counsel to negotiate tower site leases with wireless cellular phone service providers. 2023 Actual 2024 Budget 2024 Estimate 2025 Budget Budget Change Staffing (FTE) 5.41 5.54 5.54 5.76 0.22 General Government $0 $86 $86 $0 ($86) Fine/Licenses $0 $0 $0 $0 $0 C harges for Services $933,501 $952,440 $957,707 $1,003,096 $50,656 Interdepartmental $261,223 $263,303 $243,277 $269,136 $5,833 Other Revenue $0 $0 $13,090 $0 $0 Appr. Fund Balance $242,534 $261,055 $261,056 $247,193 ($13,862) County Tax Levy (Credit) $0 $0 $0 $0 $0 Total Revenues $1,437,258 $1,476,884 $1,475,216 $1,519,425 $42,541 Personnel Costs $686,545 $747,747 $733,673 $769,684 $21,937 Operating Expenses $456,553 $555,734 $577,971 $591,669 $35,935 Interdept. Charges $143,361 $148,403 $149,579 $158,072 $9,669 Fixed Assets (Memo) (a) $124,273 $25,000 $0 $25,000 $0 Total Expenditures $1,286,459 $1,451,884 $1,461,223 $1,519,425 $67,541 Rev. Over (Under) Exp. $150,799 $25,000 $13,993 $0 ($25,000) (a) Total expenditures exclude fixed assets to conform with financial accounting standards. Fixed asset purchase orders will be funded with existing fund balance and are included in the department’s fixed asset request. Fixed assets in the 2024 and 2025 budgets include $25,000 for unanticipated radio replacements. Program Highlights Charges for services increas es by $50,700 due to an increase of $33,600 in Motorola support charges and a $26,000 increase in land lease revenues due to the addition of Verizon at the Northview facility . Interdepartmental revenues increase $5,800 due to increased trunked radio charges to departments for usage. Fund balance decreases by $13,900 mostly due to phas ing in the P25 system and ongoing phase in of the Genesis/Cirrus system by $19,000, offset by decreased fund balance to cover depreciation by $5,500. Personnel costs increases by $ 21,900 due to cost to continue and 0. 22 FTE increase in Overtime costs . Operating expenses increase by $35,900, primarily due to $50,000 in network monitoring and system reporting software maintenance costs, which are offset by $5,700 in lower pass through costs for Motorola parts available for resale to outside vendors. 99 Radio Services Emergency Preparedness Program Fund Equipment Replacement Program Description Provides for the accumulation of funding to afford the replacement of equipment after the useful life is exhausted. Equipment included in this funding accumulation is trunked radio replacement s for county departments’ radio (portable/mobile/sirens) units, including Sheriff ancillary items such as cases, speakers, and microphones. 2023 Actual 2024 Budget 2024 Estimate 2025 Budget Budget Change Staffing (FTE) 0.00 0.00 0.00 0.00 0.00 General Government $0 $0 $0 $0 $0 Fine/Licenses $0 $0 $0 $0 $0 Charges for Services $0 $0 $0 $0 $0 Interdepartmental (a) $266,049 $274,031 $274,032 $284,436 $10,405 Other Revenue $0 $0 $0 $0 $0 Appr. Fund Balance (b) $594,749 $559,543 $534,543 $536,106 ($23,437) County Tax Levy (Credit) $0 $0 $0 $0 $0 Total Revenues $860,798 $833,574 $808,575 $820,542 ($13,032) Personnel Costs $0 $0 $0 $0 $0 Operating Expenses $534,092 $534,543 $534,543 $536,106 $1,563 Interdept. Charges $0 $0 $0 $0 $0 Fixed Assets (Memo) (c) $0 $25,000 $0 $25,000 $0 Total Expenditures $534,092 $534,543 $534,543 $536,106 $1,563 Rev. Over (Under) Exp. $326,706 $299,031 $274,032 $284,436 ($14,595) (a) Amounts charged back as lease charges to departments provides a sinking fund to build up Radio Services Fund Balance reserves planned for over a ten -year replacement period. This allows for funds to be available for necessary and timely replacements. (b) Radio Services Fund balance is appropriated to offset the depreciation on the Trunked Radio System. (c) Total expenditures exclude fixed assets to conform with financial accounting standards. Fixed asset purchase orders will be funded with existing fund balance and are included in the department’s fixed asset request. Fixed assets in the 2024 and 2025 budgets include unplanned equipment replacement of $25,000. Program Highlights Revenues continue the accumulation of funds for county departments to be used as a user equipment replacement fund. Interdepartmental revenues from equipment fund replacement charges increase by $10,400 due to the costs associated with the replacement of inventories that have reached the end of useful life. Operating expenses remains stable in relation to depreciation. Depreciation and fixed assets are budgeted at $25,000 for unanticipated radio replacement. These costs are fully offset by the appropriation of Radio Services Fund balance. 100 Radio Services Emergency Preparedness Program Fund Activity – Radio Replacement Charges 2024 2025 2024 2025 # of Radios (a) # of Radios (a) Budget (a) Budget (a) $ Change Public Works 124 115 $51,979 $53,538 $1,559 Parks & Land Use 84 83 $36,677 $37,777 $1,100 Sheriff 306 305 $152,275 $156,843 $4,568 Public Works - Central Fleet 7 7 $2,537 $2,613 $76 Medical Examiner 6 6 $3,819 $3,933 $114 Emerg. Prep – Emerg. Mgmt. 3 3 $1,828 $1,883 $55 Emerg. Prep - Radio Services 9 9 $5,605 $5,773 $168 Emerg. Prep - Comm. Center 29 29 $12,730 $13,112 $382 Health & Human Services 11 11 $6,142 $6,326 $184 Airport 1 9 $439 $2,638 $2,199 Total (b) 580 577 $274,031 $284,436 $10,405 Department (a) Radio replacement charges are based on a % of the retail replacement cost for each radio. Annual charges vary from $288-$630 per radio, based on model and features. (b) Total replacement charges do not include $2,800 in charges to Waukesha County Technical College. 101 THIS PAGE LEFT BLANK 102 District Attorney 103 District Attorney DISTRICT ATTORNEY'S OFFICE FUNCTION / PROGRAM CHART 1. Position counts stated in terms of budgeted full time equivalent positions (FTE) includes extra help and overtime. 2. See Stats/Trends Section for position detail. Prosecution/ Administrative Services 21.65 Victim/Witness Program 7.50 VOCA Grant Program 3.00 District Attorney's Office Victim/Witness 32.15 TOTAL FTE'S 104 All Funds District Attorney Statement of Purpose/Summary Statement of Purpose The Office of the District Attorney is created under Chapter 978 of the Wisconsin Statutes. This Department represents the people of the State of Wisconsin and County of Waukesha in t he courts. The District Attorney and staff prosecute state criminal matters; fo rfeiture actions; State and County traffic code and ordinance violations; Department of Natural Resource violations; and juvenile, domestic abuse, sexual predator, and harassment cases. The Office of the District Attorney also attempts to educate the public through various conferences, programs, and outreach efforts to the community regarding the criminal justice system and the responsibility of the District Attorney. In addition, the District Attorney also operates the Victim/Witness Program, which pr ovides statutory and constitutionally mandated support to victims and witnesses of crime. The Victim/Witness Assistance Program provides advocacy, information, referral, and trauma-informed support to citizens and law enforcement officers of Waukesha County who have been victims of or witnesses to crimes, as mandated under the Wisconsin Constitution and Chapter 950 of the Wisconsin Statutes. Victim/Witness staff and volunteers maintain continuous contact with victims and witnesses to ensure compliance with victims’ rights, provide updates about case progress, assist victims and witnesses in participating in the justice system, and to offer resources and referrals that enable victims to maintain their safety and recover from the harmful impacts of crime. Financial Summary $% District Attorney - General Fund Revenues $1,166,267 $1,575,616 $1,586,763 $1,068,806 ($506,810) -32.2% County Tax Levy $2,182,854 $2,296,790 $2,296,790 $2,396,790 $100,000 4.4% Expenditures $3,325,344 $3,872,406 $3,850,920 $3,465,596 ($406,810) -10.5% Rev. Over (Under) Exp. $23,777 $0 $32,633 $0 $0 N/A Dis trict Attorney - Special Purpos e Grant Fund (ARPA) Revenues $545,325 $0 $0 $0 $0 N/A County Tax Levy $0 $0 $0 $0 $0 N/A Expenditures $545,325 $0 $0 $0 $0 N/A Rev. Over (Under) Exp. $0 $0 $0 $0 $0 N/A Total All Funds Revenues $1,711,592 $1,575,616 $1,586,763 $1,068,806 ($506,810) -32.2% County Tax Levy $2,182,854 $2,296,790 $2,296,790 $2,396,790 $100,000 4.4% Expenditures $3,870,669 $3,872,406 $3,850,920 $3,465,596 ($406,810) -10.5% Rev. Over (Under) Exp. $23,777 $0 $32,633 $0 $0 N/A Position Summary (FTE) Regular Positions 41.00 36.53 36.53 32.15 (4.38) Extra Help 0.25 0.56 0.56 0.00 (0.56) Overtime 0.00 0.01 0.01 0.00 (0.01) Total 41.25 37.10 37.10 32.15 (4.95) 2024 Adopted Budget (a) Change From 2024 2023 Actual 2024 Estimate 2025 Budget Adopted Budget 105 General Fund District Attorney Summary Statement of Purpose The o ffice of the District Attorney is created under Chapter 978 of the Wisconsin Statutes. This Department represents the people of the State of Wisconsin and County of Waukesha in the courts. The District Attorney and staff prosecute state criminal matters; forfeiture actions; State and County traffic code and ordinance violations; Department of Natural Resource violations; and juvenile, domestic abuse, sexual predator, and harassment cases. The Office of the District Attorney also attempts to educate the public through various conferences, programs, and outreach efforts to the community regarding the criminal justice system and the responsibility of the District Attorney. In addition, the District Attorney also operates the Victim/Witness Program, which provides statutory and constitutionally mandated support to victims and witnesses of crime. The Victim/W itness Assistance Program provides advocacy, information, referral, and trauma-informed support to citizens and law enforcement officers of Waukesha County who have been victims of or witnesses to crimes, as mandated under the Wiscons