2024 Adopted Budget

WAUKESHA COUNTY 2024 ADOPTED BUDGET BOOK Waukesha County Executive Paul Farrow (Term Expires April 2027) Board of Supervisors (Terms Expire April 2024) Paul L. Decker ................................................................... Chairperson Keith Hammitt .................................................. First Vice-Chairperson James A. Heinrich ....................................... Second Vice-Chairperson Larry Bangs James Batzko Michael A. Crowley Darryl J. Enriquez Tyler J. Foti Jennifer Grant Joel R. Gaughan Christine M. Howar d Darlene M. Johnson Robert L. Kolb Jacob LaFontain Johnny Koremenos Brian Meier Christine Mommaerts Richard Morris Larry Nelson Thomas J. Schellinger Gary J. Szpara Terry Thieme Jeremy Walz Matthew E. Weil Peter M. Wolff About the cover: Waukesha County Courthouse: Built in 1959 and now on the verge of a transformation into the future. From a drone view above, the courthouse is undergoing a 4-year remodeling construction project. The work will result in state-of-the art HVAC , plumbing, electrical, audio- visu al systems. In addition, the project will upgrade security systems, public announcement system, expanded entrance, and secure state of the art courtrooms. Cover photo by: Christopher Dickerson, Land Information Systems Analyst , Waukesha County Parks & Land Use Composition and Layout by: Hillary Mintz, Press Secretary/Public Information Officer to the County Executive The entire budget can be found at http://www.waukeshacounty.gov/budget 2 _____________________________________________________________________________________ TABLE OF CONTENTS _____________________________________________________________________________________ Table of Contents ................................................................ 3 Intr oduction Budget Message-County Executive Paul Farrow................ 4 Transmittal Letter ................................................................ 6 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 Summar y 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 2022-2024 Expenditures ................................................... 30 2022-2024 Revenues ........................................................ 40 Decision Making Criteria New Positions & Budgeted Positions Summary by Functional Area ........ 46 Fund Balance Projections ................................................. 47 Functional Area Summary by Fund Type .......................... 53 Appropriation Unit Summary by Fund Type ...................... 54 Str ategic Planning and Budget Process Str ategic Planning Overview ............................................. 57 Waukesha County Planning Processes ............................ 59 Waukesha County Five Year Financial Forecast .............. 61 Financial Management Policies ........................................ 62 Capital and Operating Budget Process ............................. 67 Financial Structure ............................................................ 70 Waukesha County Budgetary Funds ................................ 72 Fund Descriptions ............................................................. 73 Justi ce and Public Safety Just ice and Public Safety Summary .................................. 77 Emergency Preparedness ................................................. 85 District Attorney ............................................................... 101 Circuit Court Services ..................................................... 115 Medical Examiner ............................................................ 131 Sheriff .............................................................................. 139 Health and Human Services Healt h and Human Services Summary ........................... 157 Corporation Counsel Child Support General Fund ......... 167 Department of Health & Human Services (H&HS) .......... 173 Health & Human Services General Fund ........................ 178 Administrative Services ................................................... 181 Children and Family Division ........................................... 186 Adolescent and Family Services ..................................... 192 Clinical Services .............................................................. 197 Healt h and Human Services (Cont.) Cri minal Justice Collaborating Council ............................ 207 Public Health .................................................................... 210 Veterans’ Services ........................................................... 214 Aging & Disability Resource Center (ADRC) ................... 216 Aging and Disability Resource Center Contract Fund ...................................................... 223 Special Purpose Grant Fund (ARPA) ............................. 225 Par ks, Environment, Education and Land Use Park s, Environment, Education and Land Use Summary ......................................................... 227 Register of Deeds ............................................................ 235 University of Wisconsin – Extension ................................ 243 Bridges Library System .................................................... 253 Parks and Land Use ........................................................ 265 Pub lic Works Pub lic Works Summary ................................................... 329 Public Works .................................................................... 337 Gener al Administration General Administration Summary .................................... 381 County Executive ............................................................. 389 County Board ................................................................... 395 County Clerk .................................................................... 401 County Treasurer ............................................................. 409 Department of Administration .......................................... 417 Corporation Counsel ........................................................ 451 Non-D epartmental Non-Depar tmental Summary ........................................... 457 Non-Departmental – General Fund ................................. 461 Health and Dental Insurance Fund .................................. 466 Contingency Fund .... ........................................................ 473 Special Purpose Grant Fund (ARPA) ............................. 474 Debt Service Debt Service .................................................................... 481 Capi tal Projects Capit al Projects ................................................................ 489 Capital Projects Plan ....................................................... 523 Stat s/Trends Stat istical Trends and Tables .......................................... 529 Position Summaries ......................................................... 549 Department Position Detail .............................................. 553 Glossary of Significant Terms .......................................... 612 Glossary of Acronyms ...................................................... 621 Subject Index ................................................................... 622 3 Waukesha County Office of the County Executive Paul Farrow County Executive To: Honorable County Board Members From: Paul Farrow, County Executive Date: December 7, 2023 Dear Honorable County Board Supervisors: This 2024 Adopted Budget is focused on delivering services the public needs and demands, and it is all coming at a time when pressures are mounting beyond our control. As a county we must confront these pressures in order to maintain the high standards of service our community expects while navigating high inflation, levy limits, and Shared Revenue. In recent years, our County has experienced the impact of rising inflation, which has escalated costs across the board, including the cost of essential services and infrastructure maintenance. The existing levy limits have proven insufficient to adequately fund these needs, compelling us to seek additional avenues to sustain our operations and investments. Residents are outspoken about the fact that they want a high level of public safety, low taxes and services they can count on. My goal is to build a budget keeping those priorities from residents at the forefront, all while tackling these complex economic struggles. Our Public Safety, Justice and Law Enforcement program areas remains our top funding priority. In fact, the Sheriff’s Department receives the most tax levy and new Shared Revenue in this budget than any other County department, marking yet again, a years-long trend. This budget includes clear examples of the County’s top priorities, plus our plans to improve services and keep taxes low. Shared Revenue is a vital aspect of our financial framework, and while we appreciate the state’s support with an additional $3.5 million, we find it essential to emphasize that this year’s increase in Shared Revenue will not suffice in resolving our long-term financial challenges. Our scarce, limited new levy and Shared Revenue, must be directed towards addressing the impact of inflation, labor market dynamics, and a compensation study. The rising inflation and labor market trends have resulted in difficulty in attracting and retaining skilled employees who are vital to delivering essential public services. That is why we engaged in a comprehensive compensation study, and it is crucial that we confront this major challenge to ensure we offer competitive pay and benefits, attracting new talent and retaining our current workforce. As responsible stewards of our community's well-being, we are doing our utmost to navigate the challenges posed by these major market forces. It is imperative that we work collaboratively to craft a sustainable fiscal plan that addresses these concerns while prioritizing the welfare of our constituents. These are long-term investments in our community and our future. The Board has great responsibility to represent the constituents. This budget reflects hard work, strategic planning, collaboration and the partnership with you all. The 2024 County general property tax levy totals $114.9 million, an increase of 2.28% or $2,563,183. The increase includes a factor for tax increment district closures, prior-year unused levy capacity, debt service on infrastructure investments and a net new construction growth rate of 1.79% as compared to 1.75% in the prior year. This growth in levy is against an equalized property tax base of $82.6 billion, which experienced a 12.5% increase. The Justice and Law Enforcement program areas remain a priority, receiving over half of the new levy and Shared Revenue allocated to operations, an increase of $2,235,229 (broken out by department below). Another $1.3 million of ARPA funding is provided to this functional area to help phase-in the impact of the compensation study. The Sheriff’s Department receives an additional $1.5 million, helping phase-in tax levy support for a $3.00/hour pay increase provided during 2022 to all sheriff deputies, detectives, and other sworn officers to help improve recruitment and retention. Emergency Preparedness, which includes emergency dispatch operations for the Sheriff’s Department and 33 municipalities, includes an increase of $247,000 to cover its cost to continue. Circuit Courts and the District Attorney’s Office receive an additional $359,000 to cover cost to continue and minimal or decreasing revenues in many areas. The budget also includes about $303,000 of ARPA funding for three sunset positions in the District Attorney’s Office for continued support of the sixth criminal court. 4 The Medical Examiner’s Office receives an additional $129,000 to cover the cost to continue and to help address high caseloads, including an increase in part-time pathologist assistance. SERVICE LEVEL ADJUSTMENTS The 2024 budget includes changes in service levels in several areas: The Department of Health and Human Services (HHS) met a long-term, state-mandated goal of eliminating the wait list for participating in the Children’s Long-Term Support (CLTS) program in March of 2023. This budget continues to provide additional resources to help keep up with growing enrollment needs by increasing case management support by $836,000. This expansion and the cost to continue services are funded with $1.2 million of additional state revenues. The budget also includes an additional $1.0 million in pass-through state revenues for payments to the state’s third-party administrator to cover additional services provided to CLTS clients, due to higher enrollment. The County continues with its second year of making use of lawsuit settlement funds to fight the opioid and fentanyl crisis. Opioid settlement funds are budgeted to increase by $243,000 to $973,000, and includes $360,000 for inpatient and outpatient treatment; $227,000 to expand existing correctional treatment programs to reduce relapses and recidivism; $192,000 to fund the pre-trial diversion program that targets low- to moderate-risk defendants, primarily with opioid use disorders; $92,000 for a marketing campaign to educate the public on opioid addiction and treatment; $50,000 for out-of-home care for children whose families have been affected by opioid addiction; $31,000 for software to track the location of overdose response kits; and $21,000 in Drug Court training for our judicial and law enforcement partners. The County has been awarded $24.4 million in settlement payments, which began in 2022 and are expected to continue through 2038. The County is planning to open a new Regional Crisis Stabilization Facility (RCSF) for 2024 to help transition mental health clients from crisis inpatient services to a more appropriate level of subacute care and help ensure safe discharge into the community. The budget totals $1.2 million for the first year of service, and initial operations are funded with $812,400 from the Wisconsin Department of Health Services RCSF grant and $398,600 from charges for service. The Corporation Counsel budget includes an additional 1.00 FTE child support specialist to help offset higher caseloads and a 1.00 FTE paralegal to provide specialized work that frees up attorney resources. These new positions are mostly covered with an increase in state general purpose revenue of $154,600. The Department of Public Works budget defunds 1.00 FTE patrol worker for State Highway Maintenance due to the state revenues not keeping pace with the cost to continue operations. Utility expenses for general county buildings that are accounted for in the Department of Public Works consist of electricity, natural gas, and water/sewer service, and are budgeted to increase nearly $310,000 largely due to rate increases. INVESTING IN INFRASTRUCTURE The 2024 capital budget, with total expenditures of $52.9 million, increases by $7.3 million from the 2023 budget, and includes $35.4 million for the 2024 construction phase for the Courthouse Project Step II: Renovate 1959 Courthouse. 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 2024 budget also includes $7.5 million toward repaving and rehabilitation on County Trunk Highways, including construction of CTH T (Grandview Boulevard), from Northview Road to I-94 in the City of Waukesha, and the design/land acquisition phases for segments of CTH O (Moorland Road) in the City of New Berlin, as part of multi-year effort to rehabilitate and improve one of the County’s busiest highways. Nearly $1.4 million is budgeted as part of another multi- year effort to provide key infrastructure improvements at the County’s golf courses and ice arena facilities. ACKNOWLEDGEMENTS I would like to thank the Waukesha County staff that helped prepare the 2024 Waukesha County Budget and the County Board Supervisors who 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 County Executive 5 515 W. Moreland Blvd. Administration Center, Room 310 Waukesha, Wisconsin 53188 Phone: (262)548-7020, Fax: (262)548-7913 www.waukeshacounty.gov Paul Farrow Andrew Thelke County Executive Director Waukesha County Department of Administration December 7, 2023 Dear Honorable County Board Supervisors: The 2024 Adopted County Budget meets the needs of a growing county while keeping taxes low. This is accomplished through the County’s commitment to continuous improvement, strategic planning, and adherence to sound fiscal management policy. The budget innovates, supports collaboration, and makes investments to support growth and provide high quality services. COUNTY EXPENDITURES AND REVENUES Expenditures in the budget total $391.4 million, an increase of $14.4 million from the prior year. Operating budget expenditures increase $7.1 million or 2.1%. Capital project expenditures increase $7.3 million for a total capital budget of $52.9 million and includes the 2024 construction phase for the courthouse renovation project, repaving and rehabilitation of County Trunk Highways, and improvements to park infrastructure and facilities. Across the nation employers continue to face labor shortages, and Waukesha County is no exception. This year, the County completed its planned in-depth compensation study. The results of this major effort are in the budget before you, including adjustments to pay range assignments, performance pay, benefit eligibility, vacation time, and holidays. These changes are necessary to better align compensation with our counterparts in local government and the private sector in order to remain competitive in the labor market and staff operations critical to the County’s mission. The fiscal impact of these adjustments is projected to be $2.7 million. Recognizing this financial challenge, early on we set aside tax levy resources to help ensure that over half of these costs are funded with ongoing revenue. The budget includes $1.3 million of temporary American Rescue Plan Act (ARPA) funding to continue this effort and phase-in over time. The budget continues careful management of personnel. Even with the compensation study impact, overall personnel costs increase 4.8% in the 2024 budget. This includes a net reduction in funded regular full-time and part-time positions of 1.65 FTE, offset by the cost to continue existing staff. This is mostly due to a net 8.50 FTE decrease in ARPA-funded positions sunsetting for the temporary sixth criminal court. The 2024 budget includes changes in key revenue sources. State Shared Revenue is budgeted to increase about $3.5 million. This limited, one-time bump in funding is being used to help continue services in the Sheriff’s Department ($900,000), Courts ($245,000), County Dispatch in Emergency Preparedness ($230,000), and the Transportation Fund ($100,000). The remaining $2.0 million is budgeted to cover transportation needs in the capital plan. The 2024 budget includes $27.3 million in ARPA-funded initiatives, a decrease of about $1.5 million from the 2023 budget, with some of the major highlights listed below. For greater transparency and monitoring, the budget document includes a section dedicated to detailing planned uses of this funding (pages 474-479). o $16 million to partially fund core infrastructure in the renovation of the 1959 Courthouse (capital project #201705), which offsets borrowing needs, saving county taxpayers. o $4.5 million to expand the GROW Fund, which is a revolving loan program designed to retain, expand, and attract businesses, as well as increase workforce housing stock to help meet the growing demand for employment in the 6 515 W. Moreland Blvd. Administration Center, Room 310 Waukesha, Wisconsin 53188 Phone: (262)548-7020, Fax: (262)548-7913 www.waukeshacounty.gov County. This contribution is funded with ARPA revenues and brings the County’s total investment in the fund up to $9.0 million. o $1.4 million for various Health and Human Services initiatives, including embedding crisis service staff with law enforcement, transitioning client records from paper to a more efficient digital environment, upgrading public health operations to a level three status, and developing data-driven programs to address child welfare and overdose related fatalities. o $1.3 million to improve recruitment and retention of employees that are critical to carrying out the county’s mission, by phasing in the impact of the total compensation study recommendations. o $1.3 million for implementation of an Enterprise Resource Planning (ERP) system that combines human resources, payroll, time and attendance, and financial management. This project is expected to generate efficiencies through greater integration, automated workflows, and better reporting. o $720,000 for the Sheriff’s Department to phase-in the cost of pay increases to sworn officers, approved during 2022 to promote recruitment and retention. The Federal Reserve has increased interest rates in an effort to slow inflation, which has affected key County revenue sources. This includes improving investment income, which is budgeted to increase $1.6 million in the Treasurer’s Office. This is partially offset by a decrease in document recording fees and real estate transfer fees in the Register of Deeds Office by $228,000 and $145,700. Continuing strong demand for quality outdoor recreation leads to an increase in various parks fees (e.g., annual/entrance stickers, camping fees) of $313,600. 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 increases a net $1.5 million, including an increase in state Shared Revenue by $2.0 million, partially offset by a tax levy decrease of $503,000. Tax levy, Shared Revenue, the use of governmental fund balance of $4.7 million, and other revenues of $22.0 million, including $18.5 million of ARPA funding toward multiple projects, maintains the County’s “down payment” at 61% of net capital costs, above the target policy of 20%. Borrowed funds are budgeted at $20.8 million, an increase of $8.3 million from the 2023 budget. This includes $17.0 million in borrowing for the capital plan, an increase of $7.0 million from the 2023 budget, and $3.8 million in borrowing for major vehicle replacements, an increase of $1.3 million. The County’s 2024 debt service expenses are budgeted at $16.8 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 We take this opportunity to thank the County Board for their continued support and detailed review of programs and initiatives. The development of this budget reflects the tremendous dedication and hard work of department administrators and their staff in making the decisions that truly reflect the County’s standards of service excellence. Sincerely, 7 _______________________________________________________________________________________________ Quick Question? (See page 622-623 for the Subject Index) The fol lowing 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 2024 Budget? 4 Taxes! 2024 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? 58 How many people are working in all of these departments? 549 Financial Summary How is the county’s tax levy used? 28-29 What are the county’s major expenditures? 30-40 What are the county’s major revenue sources? 40-45 Are my taxes higher or lower than other counties? 539-540 Big Projects in 2024 & Beyond! What are the big projects this year? 493-494 How are we paying for these projects? 483 Can we afford to do all of these projects? 479 What areas are planning for projects over the next five years? 524-525 Where can I find out more about the American Rescue Plan Act? 474-479 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? 59 What is the process for developing the budget? 67 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? 533 What is the county’s equalized property value by municipality? 534 What is the levy rate history and how does it compare to the actual levy amount? 537 Who are the department heads? 624 8 READER’ S GUIDE Introd uction 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 includ es the department’s statement of purpose, summary of the department’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 summarizi ng information for 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 P illars. 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 b udget resources. Performance Measures - are metrics that demonstrate le vel of achievement over multiple years. Current and Planned Capital Projects - This sectio n pr ovides a listing of open a nd planned capital projects 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 o perating impact is also identified with a cross reference to the project summary information. Budgeted Positions Summary - This section summarizes personne l information (detailed listings of funded positions are included in the Statistics and Trend 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 acco unts grouped by purpose for budgetary control, including: 1. Personnel Costs - Costs of al l salary and non-salary compensation incurred in accordance with county policy. This includes wages, temporary extra help, and overtime comp ensation 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, materials, suppli es, travel, training, contract services, and other expenses necessary 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, suppli es, 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 category 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 expenditur e 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 n umber 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 COUNTY POPULATION* As of 1/1/2023 411,538 2020 Census 406,978 *WI Depa rtment of Administration (2023), U.S. Census Bureau (2020) EQUALIZED PROPERTY VALUES Including TID $84,956,236,000 Excluding TID $82,638,928,700 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 2022 ProHealth Care 4,996 EQUALIZED 2021 Froedert 4,265 VALUE RANK Kohl's Department Stores 4,000 Wimmer Brothers $305,943,623 1 Quad Graphics Inc. 3,601 The Corners of Brookfield* $224,281,900 2 Roundy's (Kroger) 3,400 ProHealth Care $200,506,489 3 Advocate Aurora Healthcare* 2,800 Individual (Thomson) $197,520,986 5 General Electric Healthcare 2,397 Brookfield Square* $171,484,400 4 Milwaukee Electric Tool/Empire Level 2,282 Aurora $158,165,666 6 Generac 2,190 Irgens $150,679,912 10 Target Corporation 1,565 Fiduciary Real Estate Development $141,479,700 8 Wal-Mart Corporation 1,517 Target Corporation $119,964,919 9 School District of Waukesha 1,500 Kohl's Department Stores $113,455,914 7 Waukesha County 1,426 Subtotal $1,783,483,509 Eaton Cooper Power Systems 1,200 % Total 2022 Equalized Value** 2.4% Waukesha County Technical College 1,100 *Includes adjacent and nearby properties owned by multiple entities BMO Harris Bank, N.A. 1,046 **2022 total equalized value including TID of $75,406,493,900 Spring City/Pieper Electric 1,000 Source: Waukesha County Tax System & Wisconsin Department of Revenue Subtotal 40,285 See Waukesha County Annual Comprehensive Financial Report for more detailed information * No survey responsed received in 2023. Latest response available (2021) is used. Source: Data Axle Genie (www.salesgenie.com), the Village of Sussex official statement dated October 11, 2022, City of Brookfield official statement dated June 21, 2022, City of Waukesha 2023 Executive Operating Budget, and direct employer contacts February 2023. CONSTRUCTION & BUILDING PERMITS Residential Value Year Number in 000's 2022 1,010 $502,943 EMPLOYMENT BY INDUSTRY 2021 1,124 $599,050 INDUSTRY 2022 NAICS (1) 2020 868 $393,312 Retail Trade, Transportation, Utilities 50,353 2019 879 $354,686 Manufacturing 42,263 2018 1,061 $437,265 Education and Health 41,749 Source: U.S. Department of Commerce Professional and Business Services 36,663 Leisure and Hospitality 20,905 Construction 18,073 Financial Activities 15,156 INCOME, JOBS, AND UNEMPLOYMENT Other Services (2) 8,355 PER CAPITA INCOME, 2022 (1) Public Administration 6,200 Waukesha County $87,582 Information 3,469 State of Wisconsin $61,475 Total 243,186 United States $65,470 (1) North American Industry Classification System JOBS, 2022 (2) 243,186 Source: Wisconsin Department of Workforce UNEMPLOYMENT RATE, 2022 (3) 2.5% 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 2020 $11,689,762 $1,553,375 $306,663 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 % of Total 19.0% 2.2% 0.5% See STATS/TRENDS Section for more detailed information * Includes Tax Incremental District Value WAUKESHA COUNTY, WISCONSIN ● COMMUNITY PROFILE ECONOMIC DEMOGRAPHICS LARGEST EMPLOYERS PRINCIPAL TAXPAYERS EMPLOYER TAXPAYER EQUALIZED PROPERTY VALUE BY CLASS * ($000's) Residential Personal Commercial Mfg.Property $45,119,301 $871,812 $47,857,267 $886,813 $51,003,150 $893,618 77.2% 1.1% $58,082,799 $925,014 $65,568,918 $947,508 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: 96.4% Wisconsin: 92.9% *Source: US Census Bureau, https://data.census.gov, American Community Survey 5-Year Estimates, updated annually. SCHOOL ENROLLMENT* 2022-2023 Academic Year Public: 61,115 Private: 11,324 Home schooling: 1,619** *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 Technical and Vocational Schools Waukesha County Technical College, Village of Pewaukee campus Sky Plaza (Pewaukee) campus City of Waukesha campus TRANSPORTATION Roads 407 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 33 municipalities** *Source: State of Wisconsin, Department of Justice **Does not include the City of Oconomowoc that only receives dispatching for fire and emergency medical service from county dispatch. *For additional statistics, refer to the Stats./Trends section of the budget document. 15 _______________________________________________________________________________ LIST OF GRAPHS ___ ____________________________________________________________________________ 2024 Tax Lev y Summary .................................................................................................... 24 Tax Levy by Functional Area 2024 compared to 2020 ...................................................... 28 2020-2024 Budgeted Tax Levy by Functional Area ........................................................... 29 2024 Expenditures by Functional Area as a Percent of Total ........................................... 31 2024 Revenues as a Percent of Total ................................................................................ 42 Budgeted Total Revenues 2024 ......................................................................................... 41 Intergovernmental Revenues ............................................................................................. 43 Charges for Services .......................................................................................................... 44 Five-Year Financial Forecast ............................................................................................. 61 Justice & Public Safety 2022-2024, Expenditures, Revenues & Tax Levy ....................... 79 Health & Human Services 2022-2024, Expenditures , Revenues & Tax Levy ................... 159 Parks, Environment, Education and Land Use 2022- 2024, Expenditures, Revenues & Tax Levy ..................................................................... 229 Public Works 2022-2024, Expenditures, Revenues & Tax Levy ....................................... 331 General Administration 2022-2024, Expenditures, Revenues & Tax Levy ....................... 383 Non-Departmental 2022-2024, Expenditures, Revenues & Tax Levy ............................... 459 Debt Service Requirements, Payments 2023-2033 ........................................................... 484 Projected Debt Service, Five-year Capital Projects Plan ................................................... 487 Waukesha County Capital Projects Plan by Functional Area 2024-2028 ......................... 524 County Tax Levy Dedicated to State Mandates ................................................................. 531 Equalized Property Value, Rate of Change ....................................................................... 535 Equalized Property Value by Class of Property ................................................................. 536 Outstanding Debt Per Capita .............................................................................................. 541 Debt Service as a Percent of Operating Expenditures ...................................................... 542 Operating Revenues Per Capita ......................................................................................... 543 Operating Expenditures Per Capita .................................................................................... 544 Employees Per 1,000 Population ....................................................................................... 545 16 LIST OF TABLES ___ ____________________________________________________________________________ __ 2024 Budget Summary ..........................................................................................................25 2024 County Tax Levy Breakdown .......................................................................................25 2024 Budget Summary by Functional Area by Agency by Fund ..........................................26 2023-2024 Tax Levy by Function ..........................................................................................29 2022-2024 Expenditure Summary .........................................................................................30 2022-2024 Revenue Summary ..............................................................................................40 Budgeted Positions 2023-2024, Summary by Functional Area ............................................46 Functional Area Summary By Fund Type .............................................................................53 Appropriation Unit Summary By Fund Type ..........................................................................54 Justice and Public Safety Summary by Agency ....................................................................80 Justice and Public Safety Budgeted Positions 2022-2024 ...................................................83 Health and Human Services Summary by Agency ...............................................................160 Health and Human Services Budgeted Positions 2022-2024 ...............................................165 Parks, Environment, Education and Land Use Summary by Agency ..................................230 Parks, Environment, Education and Land Use Budgete d Positions 2022-2024 ..................234 Parks & Land Use Three Year Maintenance Plan ................................................................275 Public Works Summary by Agency .......................................................................................332 Public Works Budgeted Positions 2022-2024 .......................................................................335 Public Works Building Improvement Plan .............................................................................346 2024 Vehicle Replacement Plan ...........................................................................................374 Five-Year Vehicle Replacement Plan ....................................................................................376 General Administration Summary by Agency .......................................................................384 General Administration Budgeted Positions 2022 -2024 .......................................................387 Non-Departmental Summary by Agency ...............................................................................460 Current and Planned Debt Service Requirements ................................................................486 2024 Capital Budget Expenditure Plan .................................................................................492 2024 Capital Project Listing ...................................................................................................493 Five-Year Capital Projects Plan Summary ............................................................................525 Five-Year Capital Project Listing ...........................................................................................527 County Demographics Statistics Trends ...............................................................................532 W aukesha County Population ...............................................................................................533 Waukesha County Equalized Property Value by Muni cipality ..............................................534 General County Purpose Property Tax Levy Data ................................................................537 Bridges Federated Library Property Tax Levy Data ..............................................................538 Comparative County Property Rates for 2023 Adopted Budget ...........................................539 Comparative Property Tax Per Person for 2022 and 2023 Budgets ....................................540 Personnel Costs as a Percent of Net Operating Budget ......................................................546 General County Tax Levy as a Percent of Net Expenditures 2020-2024 .............................547 Operating and Capital Budget Summary with 8 Months Information....................................548 Budgeted Positions Summary By Department, Total FTEs ..................................................549 Summary of Net Change in Funded Regular Full-Time/Part-Time .......................................550 Budgeted Positions Summary, Regular Full-Time/Part-Time ...............................................552 17 THIS PAGE LEFT BLANK 18 PRESENTED TO Waukesha County Wisconsin For the Fiscal Year Beginning January 01, 2023 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 ____________________________________________________________________________ 2024 Budget Assumptions/Amendments to the 2024 Proposed Budget ................................ 23 2024 Tax Lev y Summary .......................................................................................................... 24 2024 Budget Summary ............................................................................................................. 25 2024 Budget Summary by Functional Area by Agency by Fund ............................................. 26 Tax Levy Com parison Charts by Functional Area ....................................................................... 28 Tax Levy Table by Function .......................................................................................... 29 Expenditur es 2022-2024 Expenditures Summary Table .................................................................... 30 2024 Expenditure Highlights ......................................................................................... 31 Pie Chart Expenditures as a Percent of Total by Function .......................................... 31 Revenues 202 2-2024 Revenue Summary Table........................................................................... 40 2024 Revenue Highlights .............................................................................................. 41 Pie Chart Revenues as a Percent of Total by Source ................................................. 41 Decis ion Making Criteria New Positions & Budgeted Position Summary by Functional Area ..................................................... 46 Fund Balance P rojections ........................................................................................................ 47 Summary of Projected Fund Balance .......................................................................... 50 Functional Area Summary by Fund Type ................................................................................. 53 Appropri ation Unit Summary by Fund Type ............................................................................. 54 ___________________________________________________________________________ 22 2024 Budget Assumptions Certain broad assumptions are determined in the first two quarters of 2023 to update the 20 22 projections and to establish a basic foundation for building the c ounty’s budget, as the first year in the five-year budget projections. These general assumptions provide a framework to c ounty staff, the County 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 2024 Budget development: • Inflation levels began increasing early in 2021 and continued to rise at high single-digit percent rates on a year -over-year basis through 2022. There are many factors that led to increasing prices, including a rebound in consumer demand following pandemic precautions, supply chain disruptions, rising fuel costs, and low unemployment resulting a tight labor market. The initial five-year forecast mirrored these conditions, which is higher than the typically levy growth factor (net new construction) allowed under state-mandated levy limits that are typically around 1.5%. For budget resource allocation purposes, a more modest inflationary factor of 3.0 % was assumed, understanding that price increases would vary by commodity and service and that historically higher price levels cannot be accommodated in one year —rather they need to be phased up, where appropriate, over time. Department management was advised to consider adjusting user fee rates to help cover increasing program costs and to reasonably recovery higher costs through grants and other outside funding sources, where appropriate. Although the rate of inflation has slowed during 2023, price levels generally remain at higher levels than previous years, making it a challenge for departments to absorb costs under this levy limit environment. • Assumptions continued to include steady modest increases in across -the-board salary adjustments along with health insurance premium charges that were projected to increase 5% to keep up with claims costs. With updated actuarial analysis and the implementation of plan design changes, the 2024 budget assumes an increase in health insurance premiums of 2.5%. • In addition to annual salary and benefit cost increases, the 2024 budget assumes costs related to the implementation of compensation plan recommendations. Every five years, the county conducts a compensation study, comparing the wages and salaries of its workforce with comparable public sector entities and private businesses to identify adjustments that keep the county competitive. The compensation study was completed during the summer of 2023 and includes more significant changes than in previous years largely due to low unemployment levels that have contributed to a competitive labor market, driving up the price of labor. The estimated cost of these recommendations total $2.7 million and are funded in the 2024 budget with a combination of tax levy and temporary American Rescue Plan Act funding, with ongoing funding support to be phased in for future years. • After several years of stable, low fuel prices, costs began to increase significantly during 2022 mostly due to increased consumer/business demand since pandemic restrictions were eased, lower refining capacity 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 8%, from $3.79/gallon ($4.00/gallon with markup) to $3 .50/gallon ($3.71/gallon with markup). However, prices remain uncertain and at elevated levels compared to historical experience. For this reason, the 2024 budget assumes a continuation of the temporary use of American Rescue Plan Act (ARPA) funds 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 to continue phasing up budgets, if necessary. After ARPA revenues are applied, departments cover a 5% increase in net costs, from $2.51/gallon ($2.72/gallon with markup) in 2023 to $2.64/gallon ($2.85/gallon with markup) in 2024. • Utility costs have also been increasing. This includes electrical rates due to supply chain disruptions and the cost of fuel and transport. Water/sewer rates have increased steadily as the City 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 $310,000 in 2024. • Significant revenue issues linked to economic activity impact the 2024 budget: − In response to rising inflation rates, the Federal Reserve has increased interest rates multiple times. This has resulted in higher investment income levels, which are budgeted to increase $1.6 million in 2024. − After decreasing revenues from penalty and interest on delinquent taxes for most of the last several years (including by $310,000 in 2019, $140,000 in 2020, flat in 2021, $80,000 in 2022, $50,000 in 2023), these revenues will be decreased $50,000 in 2024 to help bring the budget more in-line with actual revenues. − Higher interest rates have resulted in downward pressure on real estate transfer fee activity and lower document recordings, particularly for loan refinancings. The 2024 Register of Deeds budget reduces these revenues $373,700. Document recording fee revenues dedicated to Land Information Systems in the Department of Parks and Land Use also decreases $132,600. County Board Amendments to the 2024 County Executive Proposed Budget The County Board approved one amendment to increase personnel costs by $302,517 in the District Attorney’s Office for three positions to provide staff coverage for the sixth criminal court. This includes a 1. 00 FTE special prosecutor, a 1. 00 FTE senior administrative specialist, and a 1.0 0 FTE victim witness specialist. These positions will include a sunset clause, terminating on December 31, 2024. The amendment funded these positions with $302,517 of American Rescue Plan Act revenues. 23 ___________________________________________________________________________________ 2024 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,2 and unused tax levy from the prior year. The 2024 proposed budget requires a general c ounty tax levy of $114,862,166, which is an increase of 2.28 % or $2,563,183. Trends in expenditures follow available revenue associated with state program changes and/or capital project needs using bond funding. $290.1 $303.7 $316.7 $310.4 $333.7 $372.9 $387.2 $186.7 $199.4 $210.5 $202.6 $224.2 $260.6 $272.3 $103.4 $104.4 $106.2 $107.8 $109.5 $112.3 $114.9 $- $50.0 $100.0 $150.0 $200.0 $250.0 $300.0 $350.0 $400.0 $450.0 2018 2019 2020 2021 2022 2023 2024 Total Expenditures, Revenue, Tax Levy (Excl udes Bri dges Li brary 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 2017 2018 2019 2020 2021 2022 2023 2024 Tax Levy Increase vs Levy Limit Limit Actual Increase 24 2023 Adopted 2024 Budget Budget $ % OPERATING BUDGETS Gross Expenditures $331,344,450 $338,446,510 $7,102,060 2.14% MEMO: Less Interdept. Charges (a) $46,217,949 $46,848,777 $630,828 1.36% MEMO: Net Expenditures (a) $285,126,501 $291,597,733 $6,471,232 2.27% Less: Revenues (Excl. Retained Earnings) $205,861,967 $208,072,266 $2,210,299 1.07% Less Net Appropriated Fund Balance $10,686,008 $12,333,207 $1,647,199 TAX LEVY - OPERATING BUDGETS $114,796,475 $118,041,037 $3,244,562 2.83% CAPITAL PROJECTS BUDGET Expenditures $45,603,000 $52,920,900 $7,317,900 16.0% Less: Revenues $41,768,501 $45,485,004 $3,716,503 8.9% Less: Appropriated Fund Balance $2,332,384 $6,436,638 $4,104,254 TAX LEVY-CAPITAL PROJECTS BUDGET $1,502,115 $999,258 ($502,857) -33.5% COUNTY TOTALS Expenditures (a) $376,947,450 $391,367,410 $14,419,960 3.8% Less: Revenues $247,630,468 $253,557,270 $5,926,802 2.4% Less: Appropriated Fund Balance $13,018,392 $18,769,845 $5,751,453 County General Tax Levy (Excl Library)(b) $112,298,983 $114,862,166 $2,563,183 2.28% Federated Library Tax Levy (c) $3,999,607 $4,178,129 $178,522 4.5% Total County Tax Levy (b) $116,298,590 $119,040,295 $2,741,705 2.36% (a) (b) (c) 2023 Adopted 2024 Budget Budget $ % General County Tax Levy $112,298,983 $114,862,166 $2,563,183 2.28% General County Tax Rate $1.5289 $1.3899 ($0.1390) -9.09% General County Equalized Value $73,452,931,500 $82,638,928,700 $9,185,997,200 12.51% Federated Library Tax Levy $3,999,607 $4,178,129 $178,522 4.46% Federated Library Tax Rate $0.2156 $0.2016 ($0.0140) -6.49% Federated Library Equalized Value $18,555,002,500 $20,729,686,000 $2,174,683,500 11.72% 2024 BUDGET SUMMARY Incr/(Decr) From 2023 Special County Library tax applied to those Waukesha County communities without a library. Adopted Budget Incr/(Decr) From 2023 Adopted Budget 2024 Budget Tax Levy Breakdown (General County and Federated Library) 2024 operating budget net expenditures are $291,597,733 and total County net expenditures are $344,518,633 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 2024 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 (1.79% for 2024), with adjustments for debt service, the closure of tax increment districts, and prior-year unused levy capacity. 25 2024 ADOPTED BUDGET Tax Levy AGENCY FUND BAL $ Change NAME EXPEND. REVENUES ADJUST. TAX LEVY '23 - '24 (b) JUSTICE AND PUBLIC SAFETY EMERGENCY PREPAREDNESS General $8,212,131 $1,216,523 $35,000 $6,960,608 $16,920 Radio Services $1,986,427 (a) $2,310,458 ($324,031) $0 $0 Radio Svcs. Rtnd. Earn. $0 ($324,031) $324,031 $0 $0 Radio Svcs. Fund Bal. Appr. $0 ($820,598) $820,598 $0 $0 DISTRICT ATTORNEY $3,872,406 $1,567,466 $8,150 $2,296,790 $113,936 CIRCUIT COURT SERVICES $10,933,077 $4,848,279 $35,000 $6,049,798 $0 MEDICAL EXAMINER $2,807,302 $1,363,089 $26,000 $1,418,213 $129,373 SHERIFF $50,251,188 $17,124,575 $684,094 $32,442,519 $600,000 Subtotal: Justice & Public Safety $78,062,531 $27,285,761 $1,608,842 $49,167,928 $860,229 HEALTH AND HUMAN SERVICES CORPORATION COUNSEL Child Support (General Fund) $3,170,379 $2,807,935 $0 $362,444 ($50,422) HEALTH & HUMAN SERVICES Human Services (General Fund) $97,471,639 $68,093,923 $1,291,069 $28,086,647 $952,273 Aging and Disability Resource Center Contract (ADRC) Fund $4,034,993 $4,034,993 $0 $0 $0 HHS - Special Purpose Grant Fund $882,011 $882,011 $0 $0 $0 Subtotal: Health and Human Services $105,559,022 $75,818,862 $1,291,069 $28,449,091 $901,851 PARKS, ENVIR, EDUC. & LAND USE REGISTER OF DEEDS $1,551,171 $3,693,800 $0 ($2,142,629) $491,219 UW-EXTENSION: EDUCATION $516,158 $149,414 $0 $366,744 $12,867 BRIDGES LIBRARY SYSTEM County $4,178,129 $0 $0 $4,178,129 $178,522 State Aids $2,390,910 $2,239,969 $150,941 $0 $0 CAFÉ Shared Automation $579,698 $594,698 ($15,000) $0 $0 CAFÉ Rtnd. Earn. $0 ($15,000) $15,000 $0 $0 CAFÉ Rtnd. Fund Balance $0 ($75,000) $75,000 $0 $0 PARKS & LAND USE General $15,041,704 $7,202,831 $258,100 $7,580,773 $246,012 Community Development $5,396,650 $5,396,650 $0 $0 $0 Workforce Innovation $2,056,459 $1,793,959 $150,000 $112,500 ($10,000) Tarmann Parkland Acquisitions $400,000 $0 $400,000 $0 $0 PLU- Special Purpose Grant Fund $4,500,000 $4,500,000 $0 $0 $0 Golf Courses $2,428,905 (a) $2,385,488 $43,417 $0 $0 Golf Course Rtnd. Earnings $0 $43,417 ($43,417) $0 $0 Golf Course Fund Bal. Appr. $0 $0 $0 $0 $0 Ice Arenas $1,336,345 (a) $1,201,440 $134,905 $0 $0 Ice Arenas Rtnd. Earnings $0 $134,905 ($134,905) $0 $0 Ice Arenas Fund Bal. Appr. $0 $0 $0 $0 $0 Material Recycling Facility $3,244,059 (a) $1,071,247 $2,172,812 $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 $43,620,188 $30,317,818 $3,206,853 $10,095,517 $918,620 (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. 2024 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND 26 2024 ADOPTED BUDGET Tax Levy AGENCY FUND BAL $ Change NAME EXPEND. REVENUES ADJUST. TAX LEVY '23 - '24 (b) 2024 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND PUBLIC WORKS DEPARTMENT OF PUBLIC WORKS General $9,566, 936 $428,647 $260,000 $8,878,289 $547,635 Transportation $18,141,980 $14,532,641 $50,000 $3,559,339 $74,630 Central Fleet Maintenance $4,588,286 (a) $4,664,549 ($76,263) $0 $0 Central Fleet Rtnd. Earnings $0 ($76,263) $76,263 $0 $0 Central Fleet Fund Bal. Appr. $0 ($101,083) $101,083 $0 $0 Vehicle/Equipment Replacement $3,903,438 (a) $4,089,885 ($186,447) $0 $0 Veh. Replace Rtnd. Earnings $0 ($186,447) $186,447 $0 $0 Veh. Replace Fund Bal. Appr. $0 $0 $0 $0 $0 Airport $1,532,876 (a) $1,363,294 $169,582 $0 $0 Subtotal: Public Works $37,733,516 $24,715,223 $580,665 $12,437,628 $622,265 GENERAL ADMINISTRATION COUNTY EXECUTIVE $730,440 $0 $0 $730,440 $47,802 COUNTY BOARD $1,009,958 $0 $0 $1,009,958 $2,051 COUNTY CLERK $1,000,432 $299,055 $310,915 $390,462 $37,349 TREASURER $798,805 $6,569,402 $120,000 ($5,890,597) ($1,032,041) ADMINISTRATION General $6,370,028 $2,699,673 $10,700 $3,659,655 $321,405 Risk Management $3,645,992 (a) $3,378,243 $267,749 $0 $0 Collections $1,111,503 (a) $1,085,204 $26,299 $0 $0 American Job Center $214,401 (a) $95,686 $118,715 $0 $0 End User Technology $10,760,626 (a) $9,277,898 ($30,425) $1,513,153 $133,910 End User Technology Rtnd. Earn. $0 ($30,425) $30,425 $0 $0 End User Tech. Fund Bal. Appr. $0 ($613,368) $613,368 $0 $0 CORPORATION COUNSEL General $1,660,189 $610,600 $0 $1,049,589 $127,148 Subtotal: General Administration $27,302,374 $23,371,968 $1,467,746 $2,462,660 ($362,376) NON DEPARTMENTAL GENERAL $1,533,311 $1,056,434 $476,877 $0 $0 HEALTH & DENTAL INSURANCE $26,596,480 (a) $25,506,200 $1,090,280 $0 $0 CONTINGENCY $1,200,000 $0 $1,200,000 $0 $0 Subtotal: Non-Departmental $29,329,791 $26,562,634 $2,767,157 $0 $0 DEBT SERVICE--GENERAL $16,839,088 $0 $1,410,875 $15,428,213 $303,973 Subtotal: Operating Budget $338,446,510 $208,072,266 $12,333,207 $118,041,037 $3,244,562 CAPITAL PROJECTS $52,920,900 $45,485,004 $6,436,638 $999,258 ($502,857) GRAND TOTAL $391,367,410 $253,557,270 $18,769,845 $119,040,295 $2,741,705 (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 41.3% Hum. Sv cs. 23.9% Parks* 8.5%Pub. Works 10.4% Gen. Admin. & Non-Dept 2.1% Debt Svc. 13.0% Capital 0.8% 2024 Tax Levy Trends:  Justice & Public Safety and Health and Human Services: These two functional areas continue to receive the largest share, nearly two-thirds of the county’s tax levy revenues, with Justice & Public Safety increasing its share.  Capital Projects: Decreasing tax levy share is partly due to allocating state Shared Revenues to the Capital Plan, offsetting tax levy need. Just. & Safety 40.5% Hum. Sv cs. 24.3% Parks* 8.1%Pub. Works 10.3% Gen. Admin. & Non-Dept 2.6% Debt Svc. 13.0% Capital 1.2% 2020 * Includes Parks, Environment, Education, and Land Use 28 2023 Adopted 2024 BY FUNCTION Budget Budget $ % Justice & Public Safety $48,307,699 $49,167,928 $860,229 1.8% Health & Human Services $27,547,240 $28,449,091 $901,851 3.3% Parks, Env., Educ. & Land Use $9,176,897 $10,095,517 $918,620 10.0% Public Works $11,815,363 $12,437,628 $622,265 5.3% General Administration $2,825,036 $2,462,660 $(362,376) -12.8% Non-Departmental $0 $0 - N/A Debt Service $15,124,240 $15,428,213 $303,973 2.0% Capital Projects $1,502,115 $999,258 $(502,857) -33.5% Total Tax Levy $116,298,590 $119,040,295 $2,741,705 2.4% 2023-2024 TAX LEVY BY FUNCTION (COMBINES ALL FUNDS) Incr/(Decr) From 2023 Adopted Budget - $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 $35.00 $40.00 $45.00 $50.00 Just. & Safety Hum. Svcs. Parks* Pub. Works Gen. Admin. Non- Dept. Debt Svc. Capital $ in Millions 2020-2024 Budgeted Tax Levy by Functional Area 2020 2021 2022 2023 2024 The chart above shows the majority of recent tax levy growth trend to be primarily within the Justice and Public Safety. * Includes Parks, Envir onment, Education and Land Use 29 2023 Incr/(Decr) from 2022 Adopted 2023 2024 2023 Actual Budget Estimate (a) Budget Adpt. Budget $135,986,354 $148,082,642 $143,115,998 $155,238,052 $7,155,410 $116,107,049 $140,197,477 $131,725,353 $139,084,710 $(1,112,767) $24,290,770 $24,854,235 $24,675,679 $25,514,882 $660,647 $819,871 $2,074,981 $2,084,919 $1,769,778 $(305,203) $14,962,321 $16,135,115 $15,846,987 $16,839,088 $703,973 $16,137,027 $45,603,000 $56,874,204 $52,920,900 $7,317,900 $308,303,392 $376,947,450 $374,323,140 $391,367,410 $14,419,960 2023 Incr/(Decr) from 2022 Adopted 2023 2024 2023 Actual Budget Estimate (a) Budget Adpt. Budget $70,512,598 $76,479,249 $75,893,000 $78,062,531 $1,583,282 $88,727,572 $101,654,563 $95,397,804 $105,559,022 $3,904,459 $35,520,679 $44,724,903 $42,987,261 $43,620,188 $(1,104,715) $35,422,146 $36,510,406 $36,721,609 $37,733,516 $1,223,110 $23,898,394 $26,125,174 $25,756,821 $27,302,374 $1,177,200 $23,122,655 $29,715,040 $24,845,454 $29,329,791 $(385,249) $14,962,321 $16,135,115 $15,846,987 $16,839,088 $703,973 $16,137,027 $45,603,000 $56,874,204 $52,920,900 $7,317,900 $308,303,392 $376,947,450 $374,323,140 $391,367,410 $14,419,960 (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. 2022 - 2024 EXPENDITURE SUMMARY Capital Projects (a) (c) Total Expenditures Capital Projects (a) (c) Total Expenditures Capital Projects includes $49,120,900 total expenditures for the Capital Improvement Plan and $3,800,000 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 2024 EXPENDITURE HIGHLIGHTS Expenditure Budget: The 2024 total expenditure budget is $391,367,410, an increase of $14,419,960 or 3.8% from the 2023 a dopted budget. The 2024 b udget appropriations consist of departmental oper ating budget and debt service expenditures totaling $ 338,446,510 and capital project spending of $52,920,900. The total operating budget increases by $7,102,060 or 2.1% from the 2023 adopted operating budget while capital project expenditures increase by $7,317,900 or 16.0% from the 2023 adopted budget. The net total operating expenditure budget is $291,597,733 after excluding $46,848,777 of interdepartmental charges, mainly from internal service funds (which are double budgeted), which is an increase of $6,471,232 or 2.3%. The budget includes personnel costs totaling $155.2 million or about 45.9% of the total operating expenditure budget. Personnel costs are budgeted to increase by $7.2 million, or 4.8% from the 2023 adopted budget level. Operating expenses and interdepartmental charges in total decrease by $452,120 or 0.27% from $165.1 million in the 2023 budget to $164.6 million in this budget. Fixed assets and improvement expenditures (excluding capital projects) are budgeted at $1.8 million, a decrease of $ 305,203 from the 2023 budget. Debt service payments are budgeted at $16.8 million, which is an increase of $700,973 from the 2023 budget level. This is about 5.8% of governmental fund expenditures (and well within the County’s performance measure benchmark of less than 10%). Justice & Public Safety 20.0% Human Services 27.0% Parks * 11.1% Public Works 9.6% Gen. Admin. 7.0% Non-Dept. 7.5% Debt Service 4.3% Capital Projects 13.5% 2024 Expenditures as a Percent of Total * Includes Parks, Environment, Education and Land Use Functional Area Expenditure Budget % of Total Expenditure Budget Justice & Public Safety $78,062,531 20.0% Human Services $105,559,022 27.0% Parks * $43,620,188 11.1% Public Works $37,733,516 9.6% Gen. Admin. $27,302,374 7.0% Non-Dept. $29,329,791 7.5% Debt Service $16,839,088 4. 3% C apital Projects $52,920,900 13.5% Total Expenditures $391,367,410 100.0% * Include s Parks, Environment, Education and Land Use 31 2024 EXPENDITURE HIGHLIGHTS A brief summary of the major changes in the past five adopted budgets follows: 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 m odest 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 mar ket. 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 b y a net of 12.4 , inclu ding temporary extra help and overtime. Emergency Pr eparedness expenditures increase $424,000, mostly due to $5 83,900 to include modified salary adjustments for telecommunicators from enrolled ordinance 178- 84 and other compensation s tudy impacts . The Regional Crisis Stabilization Facility in Health and Hum an 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 in creases 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 e xpenditure related to federal funding American Rescue Plan A ct (ARPA) funding through the Coronavirus S tate 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 pro ject specific purposes, including addressing the court cas e backlog, building public safety capacit y, enhancing public health and human servic es, improving technology, renovating the courthouse, mai ntaining park i nfrastructure, and managing stormwater poll ution. Additional information can be found on these projec ts on pages 474-479. Sheriff expenditures increase $3,524,200 l argely for personnel, which in creases $ 2,038,300 or 5.7% due to a across -the-board wage increase for non- elected sworn of ficers (enrolled ordinance 177- 16) to improve retention and recrui tment 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 inst itutes, as days of care increased based on trends associated with levels of acuity and staffing levels at the Mental Health Center . HHS – Youth Int ensive Services increases $1.3 milli on to expand a Medicaid- funded mental health progra m for community youth. ARPA funds cover the initial costs of hiring and training 10 positions before Medicaid reimbursement i s available. HHS – Children with Spec ial Needs Unit (Includes Birth to Three P rogram) increases $1.2 mill ion m ostly 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 mi llion. Operating expenses increase $8. 4 m illion or 7% and ref lect modest increases acr oss most functional areas and an increase in grant funded expendi tures. 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 R escue Plan Act (ARPA) funding through the Coronavirus State and Local Fiscal 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, Communi ty 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 utiliti es as a result of the C OVID-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 h ousing and provide services to assist individuals at risk or experiencing homel essness. The Health and Human Services - Juvenile Center closing in Oct 2 021 results in a n 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. Op erating 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 co ntinue 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. The 2020 Budget expenditure level increases by $13 million to $320.3 million. The 2020 capital budget increases $2.79 million, largely due to a $4.4 million project to expand three miles of CTH M (North Avenue) from two to four lanes to 32 2024 EXPENDITURE HIGHLIGHTS accommodate traffic volumes in a priority corridor. The budget also includes maintenance of existing infrastructure with total projects of $3.7 mi llion for repaving. Three projec ts in t he parks wil l leverage partnershi ps to fund nearly $1.2 million for recreational facil ities including a new dog exercise area and expanded trails . Operating expenses increase $5.2 million or 4.5% and reflect modest in creases across most functional areas. Personnel costs also increase by $4.2 million or 3.3% and reflect costs to continue, with a net increase of budgeted position changes of $324,900. In addition, HHS - Children with Long- Term Support Needs - T hird Party A dministrator – pass through expenses incre ase $3,100,000 based on an offsettin g increase i n the Stat e’s revenue allocation related to an increase in the number of clients to be served. Future Projections and trends: External factors will continue to play a key role in significant ly 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 w ays. Also, volatility of fuel , energy, and commodity prices , and inc reasing medical and health insurance costs are likely to have future budget impacts. In addition, internal factors include high costs of Jail inmates, Emergency Prepa redness 9-1- 1 dispatch co mmunications, and future debt service payments as a result of infrastructure projects including the project to expand and modernize the courthouse and funding of major high way projects. Detailed expenditure highlights are included within each Functional Area Summary. A summary of major 2024 funding changes, which impact expenditures by functional area, follows: Justice and Public Safety • The 2024 expenditure budget for this functional area totals $78,062,531, an increase of $1,583,282 or 2.1% from the 2023 budget. • Emergency Preparedness – General Fund expenditures increase $4 24,000 or 5.4%. Personnel costs increase $583,900 and include modified salary adjustments for telecommunicators from enrolled ordinance 178- 84 and other compensation study impacts (mentioned above). The personnel cost increase also includes the creation of a 1.00 FTE programs and projects analyst (0.60 FTE budgeted here, 0.40 FTE budgeted in Radio Services). This is offset by the transfer back of a shared financial analyst position to the Departme nt of Administration (0.30 FTE previously budgeted here, 0.20 FTE previously budgeted in Radio Services). • Emergency Preparedness – Radio Services increases operating expenses increase by $43,500 primarily due to increases in utilities and system support services. Fixed asset memo items decrease by $124,700 to $50,000 due to the completed implementation of the MDR/RSUS software in 2023. • Sheriff expenditures increase $2,201,702 o r 4.6% to $50.25 million. Personnel increases $1,804,000 or 4.8% to $39.5 million, and include the cost to continue staff and implementing compensati on study recommendations. The department is also budgeting for an additional municipal patrol contract with the Town of Delafield (including 1.00 FTE deputy sheriff) that was authori zed in ordinance 177- 76, offset by the decision of the Town of Merton to eliminate contractual services in 2024 (including the sunset of 1.00 FTE deputy sheriff) . A 1.00 FTE deputy sheriff associated with American Rescue Plan Act funding for the sixth criminal court also sunsets. Inmate Medical costs are budgeted to increase $208,600, o r 9.8%, to $ 2.34 million due to personnel and operating expenses associated with the medical contract for the jail. Food Service costs are budgeted to increase $104,100, or 11.0% due to the rising cost of meals. The Sheriff’s budget includes non-corrections equipment of $273,000 for the ninth year of an equipment replacement plan. The Jail equipment replacement plan remains unchanged at $125,000. • Circuit Court Servi ces Gen eral Fund expenditures increase $ 467,100 or 4.5%. Personnel costs in crease $320,400 or 4.7%, mostly due to $164, 100 in costs a ssociated with the compensation study conducted in 2023 and cost to continue. Oper ating costs increase $ 65,300 due to an increase of $83,600 i n Guardian Ad Litem services, largely due to the state increasing the required rate from $70 to $100 per hour. • T he District Att orney’s e xpenditures increase $361,800 mostly related to $303 ,000 for 1.00 FTE Special Prosecutor, 1.00 FTE Victim Witness Specialist, and 1.00 FTE Senior Administrative Specialist to staff the sixth criminal court, which are sunset positions and covered by ARPA funds. There is an increase of $43,900 in personnel costs for the county’s compensation study, which is covered by tax levy. T he federal Victim of Crimes Act (VOCA) grant is budgeted at 100% reimbursement of expenditures and is budgeted at $349,000. • T he Medical Examiner’s Office expenditures increase $168, 600 or 6.4%. Personnel costs increase $155,500 or 7.3%, due to cost to continue and the impact of the county ’s compensation study recommendations, and includes an increase in temporary extra help by $58,125 or 0.26 FTE. The increase in temporary help includes 0.17 FTE for additional pathologist ass istance and 0.09 FTE for additional deputy medical examiner assistance. Operating expenses increase $15,482 mostly due to increase transcription and medical service costs. 33 2024 EXPENDITURE HIGHLIGHTS Health and Human Services • The 2024 expenditure budget for this functional area totals $105,559,022 an in crease of $ 3,904,459 or 3.8% from the 2023 budget. • HHS - Administrative Services Division p ersonnel costs increase by $523,9 00 to $6,500,500. This increase reflects the cost to continue for 70.20 FTE, which i ncludes a decrease of 1.01 FTE from the prior year. The FTE decrease includes the transfers of 1.00 FTE adm inistrative assistant, 0.75 FTE administrative specialist, and 0.25 FTE support staff supervisor to the ADRC division; unfunding of 1.00 FTE fiscal specialist and decreases of 0.06 FTE in extra help and 0.45 FTE in overtime. These decreases are offset by the creation of 1.00 FTE principal financial analyst Quality Improvement (CQI) to work with the Quality Assurance Performance Improve ment (QAPI) team, Health Information Management (HIM) and HHS Leadership to develop and promote a department wide compliance plan, support continuous improvement, refine workflows, and 1.00 FTE s enior financial analyst to assist with implementation of a new Enterprise Resource Planning (ERP) system; and the transfer of 0.50 FTE registered nurse from Mental Health Inpatient Services for utilization review and admiss ion to reflect operational structure. Op erating expenses increase by $21,400 to $1, 270,500 mainly due to increases in opi oid awareness marketing expenses of $92,000. Opi oid awareness marketing expenses, which are funded by the W aukesha County Opioid Settlement funds, in clude $45,000 for advertising, $30,000 for video production services and $17,000 in additional opioid awareness marketing initiatives. These increases are offset by decreases of $75, 900 in contract and consulting services, including $44,50 0 related to electronic health r ecords and billing, $42,000 in revenue cycle management services and $37,000 in temporary extra help for vac ancies in all administrative areas, which are offset by an increase of $62,000 for outsourcing of inpatient billing. • HHS - Economic Services Administration and Support Program personnel costs are budgeted to increase b y $456,100 to $3,994,100. This is primarily due to the cost to continue the 43.41 FTE staff and the addition of 1.00 FTE economic support specialist in order to me et consortium requirements. In addition, extra help increases by 0.30 FTE and overtime increases by a 0.89 FTE due to the needs of the COVID unwinding as the Public Health Emergency ended. • HHS - Children and Family Ser vices - Child Protective Services Program personnel costs are budgeted to decrease by $11,500 to $4.3 million and includes the transfer of 1.00 FTE social worker position to Juvenile Detention Services. O perating ex penses decrease $622,200 related to a $290,000 reduction in alternat e care placements based on im pacts of federal Family First legislation on placement s, primarily for foster care, with greater effo rts to pl ace children with family members in accordance wi th federal F amily First legislation and $164,000 of lower Targeted Safety Support contracted services. • HHS – Childr en with Special Needs Unit (I ncludes Bi rth to Three P rogram) – This program area budgets additional resources to help meet the s tate-mandated elimination of the waitlist for participation in the Chil dren’s Long-Term Suppor t (CLTS) p rogram. Operating e xpenses increase $827,200 or 14% primarily related to $836,000 of additional CLTS contracted services. • 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 $1.0 million to $10.0 million based on increasing client enrollment levels. • HHS – Adolescent and Family Services program expenditures are budgeted to decrease by approximately $242,500. Personnel costs are budgeted to decrease by about $103,300 to $2,726,700, primarily due to the cost to continue for 26.00 FTE staff and the transfer of 1.00 FTE social worker position to Juvenile Detention Services. Operating expenses are budgeted to decre ase by $144,700 to $2,053,100 mostly due to lower out -of-home alternate care expenses, w hich include foster care , residential ca re cen ters, and child group homes, with a decrease of $225,000. This is partially offset by the inclusion of $81,000 of youth crisis stabilization expenses. • HHS - Juvenile Detention Services – Personnel costs increase $204,000 related to the transfer of 2.00 F TE social worker positions from Adolescent and Family Services and Children and Family Services, as well as cost to continue for the remaining 8. 90 FTE of staf f. Operating expenses increase by $481,700 related to $412,000 of higher contracted male and female secure services based on projected increases in utilization. • HHS – Youth Intensive Services personnel costs in the 2024 budget are $25,200 higher than in 2023 for cost to continue for 19.00 FTE . This is a 1.00 FTE decre ase from the 2023 budget due to mid-year Enrolled Ordinance 178-28, which abolished a 1.00 FTE cli nical th erapist in this div ision and c reated 1.00 FTE h uman services supervisor in the Clinical Services-Intensive area. Operating expens es increase $ 145,900 primarily for Comprehensive Community Services (CCS) contracted agencies. • HHS - Aging & Disabi lity Resource Cen ter ( ADRC) General Fund - Adult P rotective Services (APS) personnel costs are budgeted to increase $59,200 to $1,128,600 due to the cost to continue the 10.75 FTEs. In addition, this includes an increase of 0.10 FTE allocation of a human services suppo rt specialist position. T he increases are offset by a net decrease of 0.24 FTE for temporary extra help. • The HHS - Aging & Disability Resource Center (ADRC) General Fund - C ommunity Services - personnel costs are budgeted to increase $144,500 to $1,812,300. The increase includes the cost to continue of the 20.40 FTE. Operating expenses are budgeted to decrease about $95,200 to $3 ,008,800. Decreases include $126,500 for in home c are, $84,000 in transportation costs mainly due to anticipated decreases in Rideline costs that are 34 2024 EXPENDITURE HIGHLIGHTS offset by transportation increases for van conversion and client independent tr ansportation reimbursement pilot programs, and $37,900 for respite pers onal care. Decreases are offset by an increase of $153,400 for food service mainly due to an increase in home delivered meals and an estimated 7% increase in food costs. • The HHS - Aging & Disability Resource Center (ADRC) Contract Fund - p ersonnel costs are budg eted to increase approximately $21 8,000 to $3,436,5 00. The i ncrease is due to the c ost to continue of 35.85 FTE. In addition, this incl udes a 1.00 FTE administrative assistant moved from the Admi nistrative Services Division budget, a 1.00 FTE ADRC specialist changed to a senior ADRC specialist, and a 1.00 FTE senior ADRC specialist reclassified to a public communications coordinator. Temporary extra help decreases include 0.62 FTE. • HHS - Me n tal Health Outpatient-Clinical expenditures increase $454,600 o r 3.6% to $13.3 million. Personnel costs increase $ 149,900 and includes the abolishment o f 0.50 FTE psychometric technician and decreases of 0.92 FTE extra he lp and 0.10 overtime, offset by cost to conti nue for 49.99 FTE and the reclassification of 1.00 FTE senior clinical p sychologist (0.50 FTE of which was allocated to this program budget for 2023) to 1.00 FTE health and human services coordinator (0.60 FTE of which is included in thi s budget for 2024). O perating expenses increase $269,000 driven by an increase of $305,900 in Waukesha County Opioid Settlement funded expenses that total $567,800. This includes $227,000 for medically assisted treatment in the County Jail (which was shifted from CJ CC), $259,800 for treatment at state institutions, $50,000 in outpatient services, and $30,900 in computer software for the Pulse Point automated ex ternal defibrillator (AED) tracker for first responders that will be used to track OAK boxes co-l ocated with AED mac hines. Expenses for adu lts at the s tate mental h ealth institutes increases by $214,500 due to increasing daily costs of care associated with levels of ac uity, staffing at the Mental Health Center and bed availability. In addition, contracted psychiatrist services increases by $100,600 based on coverage needs; prescription medication costs incr eases by $55,600; promotion supplies increase by $13,600, which is grant funded; client incentives increase by $4,000, which is grant funded; advertising increase by $23,500, which is grant funded; psychological testing materials increase by $ 3,800; laboratory s upplies increase by $11,100, due to increased lab testing needs ; and tr ansportation services increase by $4,900. This is offset by a decrease in expenses for children at the state mental health institutes by $520,400. • HHS – R egional Crisis Stabilization Facility expenditures increase $1. 0 million to $1.2 million related to the operational costs for the new 24- hour care, 14 bed crisis stabilization facility that is expected to be open in 2024 . These expenses include $122,400 for 1.00 FTE human services supervisor. Operating expenses of $922,100 a re primarily for the contracted vendor operating the facility and one year of operational costs. • HHS - Mental Health O utpatient-Intensive personnel costs in crease $267,100 primarily for the cost to continue for 33.80 FTE but also related to the creation of a 1.00 FTE human services supervisor by 2023 ordinance, offset by the transfer of 0.30 FTE human services supervisor to the Regional Crisis Stabilization Facility. Furthermore, 1.00 FTE senior mental health counsel or is created off set by the abolishment of two part-time registered nurse positions in the Mental Health Center totaling 1.10 FTE . Operating expenses decrease $3 73,800 mainly due a decrease of $661,100 i n contracted services related to residential care services for clients that do not qualify for CCS, CRS or other reimbursement programs offset by $153,400 of reimbursement program residential expenses. • HHS - Mental Health Center (MHC) is being remodeled under capital project #202217 to reconfigure the building into a two -unit facility, with one unit being a 16-bed inpatient facility and the other housing a new r egional crisis stabilization unit ( partially f unded t hrough grants initially). Personnel costs are budgeted to increase $125,500 primarily for cost to continue for 38. 81 FTE, a decrease of 1.01 FTE fro m 2023 related to the abolishment of 1.10 FTE pa rt-time reg istered nurses to create 1.00 FTE senior mental health counselor in the O utpatient-Intensive program, a 0.66 FTE decrease in registered nurses, 0.40 FTE of a created Health and Human S ervices Coordinator (rem aining 0.60 FT E in Outpatient), unfunding 0.50 FTE senior clinical p sychologist, a 0.37 FTE increase for weekend registered nurses, a decrease of 0.19 FTE extra help, and an increase to overtime of 0.67 FTE. • HHS - C riminal Ju stice Collaborating Council ( CJCC) expenses decrease by $86,600 primarily due t o $225,000 for Medi cally-assisted treatment (MAT) in the jail being moved to Clinical Services (and increased to $227,000), offset by an increase of $70,000 in pre- trial management costs, increase of $9,400 in the Jail Discharge Planner positions, $21,000 increase in opioid settlement-funded Drug Treatment Court training, and $10,000 in lab supplies. • HHS - Public Healt h p ersonnel costs ar e budgeted to increase by approximately $61,500 to $2,988,100 and includes the creation of 1.00 FTE community health educator, 1.00 FTE programs and projects analys t, and an increase of 0.27 F TE on -call nurses. These increases are partially offset by the unfunding of 1.80 FTE public health nurse, abolishment of 0.50 FTE community health educator , and decrease of 1.61 FTE extra help. The 2024 budget also includes the 1.00 FTE epidemiologi st and 1.00 FTE public health supervisor which are partially supported by $87,200 of ARPA funding while continuing to phase-in additional tax levy. 35 2024 EXPENDITURE HIGHLIGHTS • HHS – Special Purpose Grant Fund – The County Board established th is fund during 2021 (enrolled ordinance 176-46) to allow for greater tracking of projects funded with the $78.5 m illion of r evenues from t he American Rescue Plan Act (A RPA) – Coronavirus State and Local Fiscal Recovery Funds program. This fund is also being used to track separate ARPA funded allocated specifically for public health purposes. Total funding of $882,000 is budgeted for 2024, a $809,000 decrease from 2023, and detailed below:  T he County Board approved the expansion of the Crisis Law Enforcement Collaboration pro ject during 2022 (enrolled ordinanc e 177-39), and the budget includes $352,300 to continue funding the a dditional 3.00 FTE c risis clinicia ns e mbedded with law enforcement that has been successful in mitigating t he amount of time law enforcement remains on scene as well as conducting ref errals t o county cas e manager for follow up with appropriate services and care to the individual.  The County Board approved initial fundi ng for Enhancements to Child Welfare Infrastructure project during 2022 (enrolled ordinance 177- 41) to better align with the f ederally mandated F amily First Prevention Services Act, and the 2024 budget continues this with $130,200. The scope of this project now includes public health to provide community support in response to the opioid epidemic along with the ongoing child welfare initiat ives. Expenses include 1.00 FTE soci al worker in public health and 0.32 FTE for a limited term employee programs and projects analyst to ensure the child welfare infrastructure aligns with the mandated Federal Family First Prevention Services Act through partnerships with community agencies and establishing a continuous quality improvement process.  Community Health Improvement Plan & Process (CHIPP) Community Award P rogram includes is intended to provide grants to community par tners to implement innovative initiatives for programs having a di rect impact on improving health pr iorities in the co mmunity. Th e 2024 budget include s $ 399,100 consisting of personnel costs of $99,100 for 1.00 FTE programs and projects analyst sunset position and $300,000 for awards to community stakeholders for innovative initiatives on improving health priorities. Parks, Environment, Education, and Land Use • The 2024 expenditure budget for this functional area totals $43,620,188, a decrease of $1,104,715 or 2.5% from the 2023 budget. • Register of Deeds operating expenses are budgeted to increase by $26,700 mostly related to new software costs for the implementation and first year licensing for a recording notificati on system to notify users of new transfer documents filed against their property. • Parks and Land Use Gen eral Fund Total expenditures increase $921,700 consisting of $444,300 of increased personnel costs. Operating expenses increase $217,200, which includes $51,900 increase in utility costs or 13.5% to better reflect prior year costs and anticipated price increases; $26,500 in contracted service costs mainly related to $20,000 associated with implementation costs associated with a new parks point of sale/ reservation system, anticipated to go -live near the end of 2024; $23,000 in finance charges reflecting increased credit card processing activity; $16,300 in landscaping and park cleaning supplies largely due to wetland maintenance and tree plantings; $15,400 in software costs (due to $10,000 for new asset management software and $6,000 for point of-sale system); $21,300 in Land Information Systems, largely due to adjustments in the Aquati c Invasive Species program; and $50,300 in maintena nce projects, largely related to roof replacement projects at Muskego and Fox Brook parks. Interdepartmental char ges increase $154,700, including $65,200 for vehicle costs, which includes vehicle repair, vehicle replacement, and fuel costs. In addition, Risk Management insurance costs increases by $40,000 primarily due to higher workers compensation costs. Fi xed assets increase $105,500 for projects within the 3-Year Maintenance and Major Projects Plan (discussed below). • The Parks and Land Use General Fu nd 3-Year Maintenance and Major Projects Plan increases $136,000 to $487,900. The 2024 budget includes severa l larg e projects, including: $70,000 for Security Camera System Installation at the Expo Canter, $50,000 for learning lab (phase II) at the Retzer Nature Center, $42,000 for a roof at Fox Brook park, $35,000 for a roof at Muskego park, $25,000 Discovery Trail Phase 4 Activity Node at the Retzer Nature Center (Contingent on receiving $25,000 in donation funding), $24,000 carpet at the Retzer Nature Center, and for $20,000 Group Campground Renovation Phase 1 at Menomonee Park. • Parks and Land Use – Community Development Fund expenditures from the Department of Housing and Urban Development (HUD) are budgeted to decrease from 2023 budgeted levels for the Com munity Development Block Grant (CDBG) program by about $37,500 to $1,424,000 based on anticipated changes in federal funding. Federal HOME revenues from the Department of H ousing and Urban Development (HUD) are budgeted at $3,534,600, an increase of $650,20 0 from the 2023 budget. The Home operating expenses increase $728,700 to $3.66 million mainly due to the allocation of the remaining subgrantee portion of HOME -ARPA funds of $1.82 million, an increase of $613,200, to allow greater flexibility to program staff in managing the program until its grant end date in 2030 36 2024 EXPENDITURE HIGHLIGHTS • Parks and Land Use – Special Purpose Grant Fund – The 2024 budget includes $4,500,000 to expand the GROW Fund, which is revolving loan program administered though the Waukesha Center for Growth to serve as a mechanism to retain, expand, and attract businesses, and increase workforce housing stock in Waukesha County. This expansion is funded with American Rescue Plan Act revenues and brings the county ’s total contribution to $9.0 million. • Parks and Land Use Tarmann Land Acquisition Fund expense and revenue budgets continue to be maintained at the 2023 budgeted level of $400,000. E xpenditures include $337,500 for land purchases, $50,000 for grants to conservancy organizations to assist with land purchases, and $12,500 for c onsulting services such as surveying, appraising, and other costs related to land acquisition. • Parks and Land Use – Golf Course Fund expenditures increase $134,200 to $2,428,900, including $60,500 for personnel and $41,300 for operating expenses. Operating expense increases include $83,0 00 for depreciation, and $12,000 in merchandise for resale. This is offset by a reduction of $65,000 in small equipment due to the purchase of new golf carts being moved and classified as fixed assets due to those items individually being above the $5,000 thre shold. Golf fixed assets in crease $167,500 to $211,000. The 2024 budgeted fixed assets include $128,000 for 20 new golf carts at a cost of $6,400 per cart, $17,000 for a barrier rail on hole 11, $11,000 for the renovation of the outdoor cart storage area, $10,000 to replace two warm bay heaters, and $5,500 to purchase a new steam cleaner at Naga- Waukee golf course. The Moor Downs golf course fixed assets also include $21,000 for a paved cart staging area, $10,000 for a pond aerator for weed/algae control, and $8,500 for natural barrier rails and plant material east of the hole 2. • Parks an d Land Use – Ice Arena Fund Expenditures increase $6 2,000 to $ 1,336,300, including a $36,8 00 increase in operating expenses mainly from a $9,000 increase in merchandise for resal e-concession costs based on increased activity, a $7,000 pl anned maintenance project related to light fixture replacements at Naga Waukee. Also, depreciation is scheduled to increase by $9,7 00 to nearly $148,500 based on prior year and future fixed asset acquisitions. Fixed assets are budgeted at $80,400. This includes hot water heaters, lighting fixtures and a reverse osmosis water purification system at Eble Ice Arena. • The Parks and Land Use – Material Recovery Facility (MRF) Fun d - On May 31, 2023, a structural fire occurred at t he Joint MRF facility. The damage to the equipment was considered significant. Due to the fire, contractual cost and revenue sharing models were terminated with the Joint MRF’s third party processor. As a result, the 2024 budget was developed based upon estimated costs realized in this new env ironment. The county is currently working with the City of Milwaukee to determine the most optimal long-term strategy to process its combined tonnage and receive the best return on investment. • Bridges Library System State Aids Fund expenditures include $61,600 for library technology projects, $35,000 for Gale Presents Udemy on- demand video courses, $30,000 for hearing loop installation, $18,000 for strategic planning for small libraries, $3,300 to offset the impact of the compensation study on personnel expenses, and $3,000 for accessibility scans for American with Disabilities Act (ADA) compliance. • University of Wisconsin – Extension personnel costs are budgeted to increase $9,900 mostly due to cost to continue. Operating expenditures are budgeted to increase $63,700 mostly due the addition of the 4 -H summer camp, which will cost approximately $45,000 and is fully funded by camp users and 4-H. Public Works • The 2024 expenditure budget for this functional area totals $37,733,516, an increase of $1,233,110 or 3.4% from the 2023 budget. • Road Salt expenditures for county highway snow and ice removal operati ons are budgeted to increase by $136,700 in 2024. Salt rates increase by $6.42 or 9.0%, from $71.33 to $77.75 per ton based on the state’s sa lt contract for the 2023-24 winter season. This includes a n $ 94,400 increase in the cost of salt used for county highways, based on an estimated 14 ,700 tons (same as the 2023 budgeted level), with the remaining budget for salt sales to municipalities and Parks and Land Use for park roads and county facility pavement. • State Highway Mainten ance operations program personnel expenses ar e driven by actual labor revenues generated from state work. Personnel expenses increase $64,200 which is the cost-to-continue of 28 .00 regular FTE positions and is 1.00 FTE fewer than the 2023 budget. Another 1.73 FTE of temporary seasonal help and 1.04 FTE of overtime is budgeted in 2024, unchanged from the 2023 budget. • The 2024 Transit S ervices program expenses are budgeted to increase by $16,600. Total transit costs are estimated at about $3. 69 million, but the total budget for Waukesha County is about $987,000 due to offsetting revenues. The temporary use of federal pandemic response funding (e.g., CARES Act) helps offset increasing route expenses. The Transit Budget recognizes the elimination of the Gold Line due to the Milwaukee County Transit System ( MCTS) planning to imple ment a Bus Ra pid Transit (BRT) service . Additionally, the 2024 budget eliminates the Paratransit route with a grandfathered service provision through December 31, 2024. Additionally, the budget for Route 901/904/905 has been reduced given lower service levels implemented earlier in 2023. 37 2024 EXPENDITURE HIGHLIGHTS • The Central Fleet Vehicle Fuel budget assumes a decrease in fuel prices of $0.29/gallon, or 7.7%, to $3.50/gallon from the 2023 budget. For 2024, the budget as sumes that internal departments will cover 5 % of the increase in base fuel costs (not including the $0.21/gallon mark-up) up to $2.64/gallon ($2.85/gallon with markup), with $ 327,400 of ARPA fundi ng covering the remainder up t o the total estimated fuel price of $3.50/gallon ($3.71/gallon with markup). • The Central Fleet Repair and Maint enance budget includes an increase in interdepartmental revenues by about $120,000 or 4.5% due to an increase in internal maintenance rates and cost of parts. • Charges to departments for the Vehicle Replacement F und are budgeted to increase about $151,500 or 4.5% from $3.34 million to about $3.49 million, which is due to increases in new vehicle/equipment prices. • Energy and utility budge t costs for co unty facilities are budgeted to increase in 2023 by $309,600 from the 2023 budgeted level of $2,238,100 to $2,547,700. The budget for elect ricity increases b y $254,200 or 19.0%, natural gas increases by $13,700 or 3.2%, and water increases by $41,800 or 8.9%. • The Building Improvement Plan (BIP) totals $995,000 in the 2024 budget. The base B IP remains budgeted at $950,000. In addition to the base BIP, the pl an includes $45,000 for improvements at the Mental Health Center (MHC). • Overall expenditur es in the Housekeeping Services program decrease about $ 84,000 or 6.9% i n the 202 4 budget. Personnel costs decrease $ 59,900 due to the unfunding of 1.00 FTE Building Service Worker and continued reliance on contracted housekeepi ng services, which is partially offset b y the cost to conti nue of 4 .10 FTE. Operating expenses include contracted housekeeping services, which are budgeted to decrease by $24,400 or 3.4%. • The 2024 Ai rport budget includes funding to bring snow removal in- house, no lon ger uti lizing a snow remov al contractor due to rising costs in prior year actuals. The 2024 projected costs are approximately $400,000 based on preliminary estimates. This number is below the 2023 adopted budget for the snow removal contract of $430, 000. The budget for in- house snow removal includes $189,000 in personnel costs for an additional 2.00 FTE Park Maintenance Workers, $126,000 for operating expenses for fuel, de-icer, and radio equipment, and $85,000 for interdepartmental charges relating to repair, maintenance, and other vehicle replacement charges. General Administration • The 2024 expenditure budget for this functional area tot als $27,302,374 an increase of $1,177,200 or 4.5% from the 2023 budget. • T he County Clerk’s Office operating expenses are budgeted to increase $307,5 00, which is larger than normal for even-numbered election years (when there are two more regular election days than in odd- numbered years). The increase is due to budgeting for more ballots and the price per ba llot rising from $0.11 in 2022 to $0.21. Ballots account for an increase of approximately $152,000 from 2022. In addition, there are one-time expenses of $82,000, including $61,000 for the replacement of jump drives for municipal election machines, $15,000 for bins to keep election records longer, and $6,000 for training after an election system upgrade in 2023. • The County Board’s expenditures increase $2,100 or 0.2% to $1,010,000. Personnel costs increase $3,200 due to the cost to continue and the implementation of compensation study recommendations. Op erating expenses decrease $ 3,200 due to lower office and trav el e xpenses. Interdepartmental charges increase $2,100 due to increased EUTF charges. • T he Department of Administration (DOA) General Fun d expenditures incre ase $ 562,000. Personnel costs increase $601,100 due to the cost to continue, implementation of compensation study , the transfer of 1.00 FTE sunset Senior Financial Analyst responsible for grant administration of American Rescue Plan Act (ARPA) funding from the DOA-Special Purpose Grant Fund to the DOA General F und, as well as the creation of 1.00 FTE sunset Senior Human Resources Analyst for the implementation of the new enterprise resource planning (ERP) system. • T he DOA-End User Technology Fund (EUTF) 2024 budget expenditures increase $425,800, or 4.1%. Personnel costs increase by $235,100 and include the cost to continue as well as the reclassification of 2.00 FTE S enior Information Technology Professionals to 2.00 FTE Principal Information Technology Professionals and reclassification of 1.00 FTE Information Technology Analyst to a S enior Information T echnology Professional. Operating expenses increase $189,400 due to additional hardw are, security enhancements, and depreciation expenses. • The DOA-Risk Management Fund budget expenditures increase 5.9% o r $ 204,200 to $3. 65 million. This is primarily du e to op erating expenses increasing due to increases in liability insurance costs based on social inflation costs in jury awards, adverse c laims trends for law enforcement, and increased cybercrime incidents in the United States, which impacts municipal insurance costs. • The DOA-Collections Fund expenditures increase 8.7 % or $ 89,100 to $1,111,500. This is primarily due to the 38 2024 EXPENDITURE HIGHLIGHTS creation of 1.00 FTE Senior Collections Specialist position. Interdepartmental revenues increase $40,200 due to increased collections for internal clients. Other revenue increases $36,500 primarily due to increases in collection commission for accounts where the fee is paid by the debtor. • The DOA-American Job Center Fund budget expenditures decrease $92,9 00 to $214,400. Expenditure reductions include $ 100,300 of lower operating expenses associated with the reduction of $52,500 expenditure authority for the purchase of third- party temp extra help for the discontinuation of reception within West Bend and a $32,000 reduc tion in computer s upport charges to staf f and provide technology support for the Waukesha and West Bend workforce development centers. • The Corporation Counsel – G eneral Legal Services budget expenditures increases $127,100, mostly related to the creation of a 1.00 FTE Paralegal position split 50/50 with Child Support , personnel cost to continue for 13.08 FTE, and implementation of compensation study recommendations. Non-Departmental • The 2024 expenditure budget for this functional area totals $29,329,791, a decrease of $385,249 or 1.3% from the 2023 Adopted Budget. • Non-Departmental – General Fund: Expenditures increase by $26,500 in 2024, which includes a $30,000 increase for employment advertis ing with funds budgeted to improve marketing initiat ives (e.g., recrui tment videos), $15,000 for charter school consulting (with offsetting general government revenue), a $10,000 increase for employee deferred compensation/financial education consulting services (funded with revenues shared by t he deferred compensation plan administrator), and $10,000 of higher credit card processing fee e xpenses. Offsetting these increases is the removal of $40,000 decrease for refunded/rescinded tax payments that are now accounted for using balance sheet accounts per changes to the Wisconsin Dep artment of R evenue (DO R) rep orting requirements. • Health and Dental Insurance Fund: Total expenditures decrease $411,700, or 1.5%, primarily due to the following: • Active Employee Health Insurance Program: Expenditures decrea se $344,000, or 1.4%, mostly due to estimated claims costs for the county’s self -insured health plans, which are budgeted to d ecrease by about $1.1 million, or 5.4%, from $20.3 mill ion to $19.2 million related to favorable claim experience in prior and the current year. This is offset by $356,100 of higher health plan administration expenses related to additional expenses for administering a newer prescription managem ent program . T he 2024 budget also includes $350,000 for a care management service for complex diagnoses that improves outcomes while reducing cost of care. • Wellness Initiative Program: Operating expenses de crease $172,3 00 consisting of $100,000 of r emoved expenses for the one-time 457-Incentive Campaign to promote employee deferred compensation contributions for self-funded retirement savings in 2023 and $97,300 of lower expenses associated with a change to the administration of employee health risk assessments. • Waukesha Employee Health and Wellness Center : Expenditures increase $104,600 to $1.56 million, including operating expenses increas ing by $154,300, l argely for contracted clinic staffing costs associated with the conducting of employee health risk assessments, as well as replacement of a medical office assistant with a licensed practical nurse and the inclusion of a physical therapist assistant due to higher usage of physical therapy services. • Contingency Fund remains at the 2023 budget level of $1.2 million , funded with appropriated General Fund balance. Debt Service: The Debt Servi ce expenditure budget for general gove rnmental purposes is $16,839,088, an increase of $703,973 or 4.4% from the 2023 Adopted B udget. To fund the 2024 Capital Project Bu dget, $20.8 million is planned to be borrowed, w hich is an increase of $8,300,000 from th e 2023 adopted budget level. T his in cludes $17 .0 m illion of borrowing for the Capital P lan, and $3 .8 million for major vehicle replacements in 2024. After retiri ng approximately $14.3 million of pri ncipal in 2024, the county's total debt outstanding is expected to be approximately $87.1 million at year-end 2024, well below the allowable levels set by state statutes. Capital Projects The 2024 Capital Proj ect expenditur e budget of $52,920,900 increases $7,317, 900 from the 2023 Adopted Budget. The 2024 Capital Budget identifies funding for existing and new projects at a net county cost of $45.3 million (after direct pr oject revenues of $2,084,300 and proprietary, internal service, and restricted balance appropriations of $1,706,500 are applied). Tax l evy, use of governmental fund ba lance, and other revenues generates t he county’s “down payment” of 61% of net capital expenditures, above the policy t arget of 20%. An additional $3.8 million is budgeted to continue borrowing for major vehicle replacements in 2024. 39 2023 Incr/(Decr) from 2022 Adopted 2023 2024 2023 Actual Budget Estimate Budget Adpt. Budget Intgov't Contracts & Grants $79,996,045 $114,774,350 $111,898,672 $108,632,968 $(6,141,382) State Transportation Aids $4,984,890 $4,984,776 $5,126,882 $5,126,882 $142,106 State Shared Revenues $1,277,300 $1,225,000 $1,225,000 $4,696,239 $3,471,239 State Personal Prop./Computer Aid $1,323,382 $1,338,401 $1,338,401 $1,320,465 $(17,936) Fines & Licenses $3,576,325 $3,460,356 $3,558,935 $3,709,971 $249,615 Charges for Services (a) $39,662,491 $42,767,936 $40,384,017 $43,646,280 $878,344 Interdepartmental Revenue $42,270,524 $46,217,949 $42,647,288 $46,848,777 $630,828 Other Revenues (a) $16,846,874 $15,573,823 $13,686,819 $13,071,886 $(2,501,937) Interest/Penalty on Delinq Taxes $1,375,900 $1,710,000 $1,349,827 $1,660,000 $(50,000) Investment Inc-Unrestricted Funds $2,572,013 $2,897,646 $6,100,000 $4,497,646 $1,600,000 Debt Borrowing $11,300,000 $12,500,000 $12,500,000 $20,800,000 $8,300,000 Appropriated Fund Balance $(3,492,812) $13,018,392 $18,604,546 $18,769,845 $5,751,453 Retained Earnings (a) $(6,599,369) $180,231 $(395,837) $(453,844) $(634,075) Tax Levy $113,209,829 $116,298,590 $116,298,590 $119,040,295 $2,741,705 $308,303,392 $376,947,450 $374,323,140 $391,367,410 $14,419,960 2023 Incr/(Decr) from 2022 Adopted 2023 2024 2023 Actual Budget Estimate Budget Adpt. Budget Justice & Public Safety $24,223,144 $26,797,690 $26,376,142 $27,609,792 $812,102 Health & Human Services $64,450,284 $73,822,880 $69,508,291 $75,818,862 $1,995,982 Parks, Env, Educ & Land Use $28,773,253 $31,946,309 $29,955,688 $30,154,496 $(1,791,813) Public Works $26,159,579 $24,366,640 $24,334,346 $24,977,933 $611,293 General Administration $20,550,307 $22,150,674 $24,643,699 $23,402,393 $1,251,719 Non-Departmental $26,682,292 $26,597,543 $23,229,174 $26,562,634 $(34,909) Debt Borrowing $11,300,000 $12,500,000 $12,500,000 $20,800,000 $8,300,000 Capital Projects $3,046,885 $29,268,501 $29,268,501 $24,685,004 $(4,583,497) Appropriated Fund Balance $(3,492,812) $13,018,392 $18,604,546 $18,769,845 $5,751,453 Retained Earnings (a) $(6,599,369) $180,231 $(395,837) $(453,844) $(634,075) Tax Levy $113,209,829 $116,298,590 $116,298,590 $119,040,295 $2,741,705 $308,303,392 $376,947,450 $374,323,140 $391,367,410 $14,419,960 (a) Total Revenues SOURCE 2022-2024 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 40 2024 REVENUE HIGHLIGHTS Revenue Budget: The 2024 revenue budget (excluding property tax levy, fund balance appropriations , and revenue generating proprietary fund retained earnings) totals $253,557,270, an increase of $5,926,802 or 2.4% from the 2023 Adopted Budget. The revenue budget includes $46,848,777 of interdepartmental revenues (mostly from internal service funds, e.g., Health and Dental Insurance Fund). The 2024 budgeted revenues consist of departmental operating revenues at $ 208,072,226 a nd capital proje ct revenues at $45,485,004 including $20,800,000 from planned borrowing. Overall, the operating revenues increase by $2,210,299 or 1.1% from the prior-year budget, while capital project revenues increase by $3,716,503 or 8.9%. The graph below reflects the rat io of revenue sources budgeted for 2024 to all revenue sources (after excluding interdepartmental revenues) , with tax levy of 34.6 % and Intergovernmental Assistance of 34.8 % as t he major revenue components. Tax Levy, 34.6% Fines & Licenses , 1.1% Chgs. & Svcs. , 12.7% Inv. Inc./Other*, 5.4% Debt Borrowing, 6.0% Fund Balance, 5.4% Intergov't Assist , 34.8% 2024 Revenues as a Percent of Total (Excludes Interdepartmental) * Excludes Retained Earnings Revenue Projection Methodology Realistic, co nservative 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 interest rate trend affecting county investments, and a change in mod erate inflation trends. Also, other impacts which could affect future revenue trends include f ederal and state budget deficits which will likely result in revenue reductions and the potential for higher future interest rates. In ternal factors mainly include u ser fee rate increase s, which help cover the rising costs of services and the ability to collect on client accounts. The graph below shows the total budgeted revenue trends from a ll sources for 2020-2024. Total revenues are budget ed to increase $14.4 million or 3.8% to $391.4 million. $0 $25 $50 $75 $100 $125 $150 $175 $200 $225 $250 $275 $300 $325 $350 $375 $400 2020 2021 2022 2023 2024 $ in Millions Year Budgeted Total Revenues 41 2024 REVENUE HIGHLIGHTS A brief summary of the major changes in the past five years to the adopted budget are briefly explained as follows: The 2024 revenue budget increases $ 14.4 million or 3.8% to $ 391.4 million, i ncluding 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 s tate 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 t o 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 $626,100 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 Sh eriff’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 $217,000 of higher Risk Management departmental charges, $151,500 of higher vehicle replacement fund charges, and $151,500 of higher End User T echnology Fund charges for software and technology . Other revenues decrease $9 51,900 or 4.7% to a total of $1 9.2 million, mostly due to a $2.1 million dec rease 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 Servic es revenue s for opioid cl ass action law suit settlement proc eeds 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 incr eases $ 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 (C SLFRF) 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 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 d ue to a $885 ,500 increase in Comprehensive Community Services (C CS) revenues related to addition al billable services for adolescents, a $642,300 increase in municipal police services provided by the Sheriff ’s Department, a $301,800 increase for Parks an d Land Use-Ge neral Fund park system fees (annual park stickers, ent rance fees, camping, etc.) , and a $219,700 increase in Register of Deeds rev enues 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 departmen ts, 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 proc eeds, $421,800 of Wisconsin Medicaid Cost R eporting (WIMCR) prior ye ar settlement revenue, and $3 48,800 of stat e 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 202 2 reve nue budg et 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 (CS LFRF) 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 addition al billable services f or 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 (a nnual park stickers, entrance f ees, camping, etc.), and a $231,400 increase in Register of Deeds rev enues for real estate transfer fees and copy and duplicatin g fees . Interde partmental 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 H uman Services and a $788,000 increase in Non-Departmental-Health and Dental Insurance Fund premiums c harged to c ounty 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 or ganizations and cost recovery towards capital project costs , wh ich increase $585,000. F und balance appropriatio ns increase $ 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 $314.1 million, largely due to a $6.0 million decrease in debt borrowing to fund capital projects exp enditures. Intergovernmental 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 st ate mandate to eliminate the CLTS wait lists and an increase of $772,600 in Co mmunity Aids revenue. Charges for services decrease $1 69,600 to $40.0 million, largely due to decreases in Golf Co urse revenues of $1.2 million from the sale of Wa naki Golf Course in 2020. Interdepartmental revenues increase $1.7 million to $42.0 million, primarily from increases in Non -Departmental-Health and Dental Ins urance Fund premiums charged to c ounty 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 42 2024 REVENUE HIGHLIGHTS reduction in contributions and donations needed for capital proj ects. Fund balance appropriations decrease $3.94 mi llion, and the county general tax levy (excluding the special library tax) increases $1,610,912 or 1.52% to $107,813,395. The 2020 revenue budget increases by $13.0 million to $320.3 million, largely due to increases in intergovernmental c ontracts and gr ant revenues of $5. 4 million to $73. 4 million. This includ es $3.1 m illion in H ealth and Human Ser vices (HHS) pa ss- through payments related to th e Children’s Long Term Support (CLT S) Third Part y Administrato r (TPA) program, another $460,000 in case management revenues and state reimbursement of indirect costs as part of a s tate mandate to eliminate the CLTS wait lis ts, and $578,000 in state allocations to support growing child protective and juv enile justice cases. Charges for services increases $1.3 million to $40.2 m illion, partially due to increases in HHS client fee rev enues of $404, 600 for psychological and social rehab programming in the Community Recovery Services (CRS) program. Interdepartmental revenues increase $ 1.2 million to $40.3 m illion, largely due to inc reases in Non -Departmental-Health and Dental Insurance F und premiums charged to county departments and employees, re flecting a 5% premium ra te based on trends. Debt bor rowing to fund capital project expenditures increases $500,000 to $18.0 million. Fund balance appropriations increase $1.26 million, and the county general tax levy (excluding the special library tax) increases $1,839,437 or 1.76%. Detailed revenue highlights are included within eac h functional area summary . A summary of hig hlights and major changes from the 2023 to the 2024 Revenue Budget, by source, follows. Intergovernmental Contracts & Grants: Combined, total 20 24 intergovernmental contracts , grants, state/ federal aids , and state s hared revenues together reflect a budgeted decrease of $2,546,000 or 2.1% from the 2023 Adopted Budget. • State shared revenue increases $3,471,200 from 2023 related to the passage of 2023 Wisconsin Act 12 which increases the shared revenue payments to local governments. This additional funding is limited to spending on law enforcement, fire protection, emer gency medical services, courts, emergency response communications, public works, and transportat ion. Departments that receive this additional funding include $900 ,000 for the Sheriff, $245,000 for Circuit Cour t Services, $230,000 f or Emergency Preparedness, and $100,000 for Public Works-Transportation Fund. Additionally, $2.0 million of additional shared revenue is bud geted in the Capital Projects Fund toward transportation- related projects. • Revenues from the federal American Rescue Plan Act (ARPA) - Coronavirus State and Local Fisc al Recovery Funds (CSLFRF) program are budgeted at $27.3 million, a decrease of $1.5 million from the 2023 budget. ARPA is budgeted in 2024 across multiple functional areas, including to renovate the courthouse; expand the GROW fund to promote economic development; address various initiatives in Health and Human services, such as transitioning client records from paper to a more efficient digital environment, upgrade public health operations, and dev elop data drive n programs regarding child welfare and overdose fatality review; implement recommendations of the compensation study; acquire a new enterprise resource planning (ERP) system; fund 3.0 0 FT E sunset position s for the Distric t Attorney ’s office to support the sixth criminal court; and phase-in the costs of providing pay increases to sworn officers in 2022. Additional information can be found on th ese proje cts on pages 4 68-473. These revenues pertain to the CSLFRF and do not include other specific ARPA revenue allocations made to departments. • Health and Human Services Functional Area Intergovernmental Revenue increase by approximately $2.2 million to $58.7 million as follows:  Department of Health and Human Se rvices (HHS) – Children with Special Needs Program includes an increase in case manag ement and other revenue reimbursements related to t he Children’s Long Term Support (CLTS ) program of $1.2 million as a result of the state mandate to el iminate CLTS wait list and the subsequent increased volume o f clients served.  The HHS budget for Community Aids revenue for Health & Human Services (HHS) programming increases $169,100 to $13,384,400 in 2024. This is the Department’s primary source of discretionary intergovernmental revenue funding.  HHS–Children with Long-Term Needs – Third Party Administrator pass-through revenue s increases $ 1.0 million to $10.0 million based on an increase in the state al location for the program and increasing client enrollment levels . The pass-through funding has no impact on tax levy.  HHS–Clinical Services-Regional Crisis Stabilization Facility grant funding increases $602,700 to fund operations at the new regional crisis stabilizat ion facility operated out of the Mental Health Center. This grant funding is m eant to suppo rt startup operations of these crisis facilities which will eventually be supported by client fees and other funding sources. • The Community Development F und revenues decrease $1.64 million related to a decrease of $2,225,200 in E mergency Rental Assistance funding to assist individuals unable to pay their rent or utilities as a result of the COVID -19 pandemic as a result of grant completion. 2020 2021 2022 2023 2024 Tota l $73.44 $76.13 $88.35 $122. 32 $137. 96 HHS $46.85 $47.46 $49.02 $56.47 $58.72 $0 $20 $40 $60 $80 $100 $120 $140 $160Millions (S) Millions ($) Budgeted Intergovernmental Revenues 43 2024 REVENUE HIGHLIGHTS • Capital Project intergovernmental revenues decrease $4.7 million to $24.1 m illion, which includes a decrease in project - specific funding for transportation and park projects by $6.0 million, partially offset by an increase in Shared R evenue of $2.0 million (mentioned above) Fines and Licenses: Fine and license revenues increase $249,600 or 7.2% to $3,710,000 in 2024. This includes Parks and Land Use-General Fund license revenue increasing $171,900 and includes: an increase of $114,200 for restaurant licenses; $28,200 in retail food; and a $10,000 increase for septic permit revenues. Medical Examiner cremation permit revenue increases $11,200. Utility permits in the Department of Public Works – Transportation Fund increase $33,500 Additionally, the 2024 budget includes a $25,400 increase for the County Treasurer for agricultural use conversion penalties. Charges for Services: User fe es are budgeted to increase $878,300 or 2.1% to a pproximately $43.6 million. User f ees 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 recreati on, regulation enforcement , and educat ion w ithin the P arks, Environment, Education and Land Use (PLU) functional area; client treatment, in patient and outpatient residential services fees in the Health and Human Services (HHS) area; and inmat e board, contracted Sheriff patrols, and judicial and public safety related fees (JPS). • Parks, Environment, Education & Land Use (PLU) functional area charges for s ervice revenues increase b y about $ 62,400 to $12.3 million. Parks and Land U se-General Fund park system fees increase $3 13,600 (annual park stic kers, e ntrance f ees, camping, etc.), offset by reco rding fees for Land Information Systems . Golf Course Fund service fees increase $ 112,000 to $2 .32 million related to increased utilization of county-owned golf courses. Additionally, UW-Extension class fees increase $44,100. 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. • Justice and Public Safety (JPS) functional area charges for service revenues increase by $258,200 to $13.9 million, including an increase in Sheriff charges of $ 140,100, mainly due to higher municipal charges for poli ce services of $197,700 primarily related to contractual increases, offset by $117,2 00 of lower prisoner board charges. Additionally, Medical Examiner charges for service increase $64,000 mostly for additional contract revenues from Washington County by $24,000 and Kenosha County by $25, 000 (new in 2022 for pediatric autopsy services) , and Emergency Preparedness charges for services increase $107,100, which consists of $28,100 of municipal charges for annual computer aided dispatch and integrated systems support charges and $79,000 of various municipal radio repair and usage fees. Circuit Court Services charges decrease $42,500. • Health and Human Services (HHS) fu nctional area charges for service revenues are budget ed to increase by $626,100 to $10.54 million. Client fees increase $636,100 . This includes $398,600 of new regional crisis stabilization facility fees. Mental Health Outpatient-Intensive client fees decrease $56,000 consisting of $316,500 of lower adult CCS fees offset by $192,800 of higher Community Recovery Services (CRS) fees. Additionally, Mental Health Center charges for services increase $135,400, alcohol and other drug abuse outpatient fees increase $104,400, and mental health outpatient fees increase $67,800. • Non-Departmental functional area charges for s ervices decrease $90,000 within the Health & Dental Insu rance Fund for revenues collected from employees on the Choic e Plus insurance plan decreasing $104,000 based on employees shifting to the high deductible health plan, which increases $14,000. Interdepartmental Revenues: 2024 i nterdepartmental revenues increase approximately $630,800, or 1.4%, to $46,848,800. 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-Risk Management charges increase $217,000 primarily for increases to liability and property insurance costs. • Public Wor ks-Vehicle R eplacement Fund departmental charges increase $151,500 due to increases in new vehicle/equipment prices. Departments are charged replacement fees based on the cost of the vehicle they currently ope rate (rather than paying toward an estimated future price). • DOA–End User Technology Fund charges increase $151,500 reflecting annual increases in charges to user departments for computer maintenance and replacement, as well as software subscriptions. • DOA-General Fund charges increase $68,600 including a $36,900 increase in grant indirect charges and $31,200 of higher postage charges. • Non-Departmental-Health an d Dental Insurance F und interdepartmental revenues con sist 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 $46,000 or 0.2% to $21.4 million mainly due employee insurance plans shifting from the C hoice Plus plan to the High Deductible Health plan. 2020 2021 2022 2023 2024 Othe r $7.69 $8.40 $8.62 $7.17 $6.86 JPS $11.84 $12.30 $12.72 $13.59 $13.85 HHS $8.80 $8.32 $9.02 $9.72 $10.59 PLU $11.82 $10.97 $11.71 $12.29 $12.35 $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 Millions ($) Millions ($) Budgeted Charges for Service 44 2024 REVENUE HIGHLIGHTS Other Revenues: Other revenues (before excluding re tained earnings) from vari ous sources decrease $951,900 or 4.7% t o a total of $ 19.2 million. • Parks a nd Land Use – Material Recycling Fund (MRF ) material sales revenue decreases $1.67 million and equipm ent replacement revenue decreases $352,500 resulting from a significant structural fire that occurred in May 2023 which ended recycling operations at the facility . The county is currently working with the City of Milwaukee to determine the most optimal long-term strategy to process its’ combined tonnage and receive the best return on investment. • Treasurer investment income increases $1.6 million related to higher interest rates. • Health and Human Services other revenues decrease $835,900 primarily related to $729,800 of opioid class action lawsuit settlement proceeds which are now budgeted as fund balance in 2024 and $227,700 of lower clinical services’ state institution reimbursement revenues. Offsetti ng these decre ases is $313,700 of higher Wisconsin Medicaid Cost Reporting settlement revenues for prior year services. • Public Works – Vehicle Replacement Fund revenue from the sale of capital assets increases $175,000 in the 2024 budget related higher auction proceeds from the sale of assets, as well as a higher number of scheduled outgoing units. Debt Financing: The 2024 Budget inc ludes borrowing o f $ 20.8 million to fina nce a major portion of 2024 c apital projects and vehicle replacements, an increase of $8.3 million from the 2023 Adopted Budget. Appropriated Fund Balance: To reduce the 20 23 Tax Levy (for 2024 Budget purposes), the budget includes fund balance appropriations of approximately $18.8 million for one-time projects and temporary expenditures or to phase-in the impac t of significant revenue losses or new expenses, an increase of $5.8 million from the previous year. This includes $12.3 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 $10,700 $10,700 Admi n - American Job Center Fund $118,715 $118,715 Admin - Collections Fund $26,299 $26,299 Admin - End User Tech. Fund $475,000 $138,368 $613,368 Admin - Risk Mgmt Fund $215,500 $52,249 $267,749 Bridges Library System Funds $225,941 $225,941 Capital Projects Budget $4,485,000 $398,500 $615,000 $693,000 $245,138 $6,436,638 Circuit Court Services $35,000 $35,000 Contingency Fund $1,200,000 $1,200,000 County Clerk Dept. $310,915 $310,915 Debt Service Fund $100,000 $850,000 $460,875 $1,410,875 District Attorney $8,150 $8,150 Emergency Preparedness $35,000 $820,598 $855,598 Human Services Dept. $318,172 $972,897 $1,291,069 Medical Examiner $26,000 $26,000 Non-Departmental $476,877 $1,090,280 $1,567,157 Parks and Land Use Dept. $391,600 $416,500 $2,172,812 $2,980,912 Public Works Dept $310,000 $101,083 $169,582 $580,665 Sheriff Dept. $684,094 $684,094 Treasurer $120,000 $120,000 UW Extension Dept. $0 Total by Fund Type $9,202,008 $1,906,612 $2,873,279 $3,855,992 $245,138 $460,875 $225,941 $18,769,845 Tax Levy: The overall 2023 tax levy (for 2024 Budget purposes) is $119,040,295, which represents an increase of $2,741,705 or 2.36 % from the 2023 Ado pted Bu dget. The total t ax levy consists of ge neral co unty purpose l evy of $ 114,862,166, a $2,563,183 or 2.28% increase from the 2023 Adopted Budget, and the special Bridges Library System tax levy of $4,178,129, an increase of $178,522 or 4.5% from the 2023 Adopted Budget, which are assessed to municipalities without libraries. 45 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 accomplished in any other 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? 2022 2023 2023 2024 Year Adopted Modified Adopted 23-24 FUNCTIONAL AREAS: End Budget Budget Budget Change Justice and Public Safety 568.34 560.50 560.50 552.03 (8.47) Health and Human Services 470.86 469.61 469.61 472.22 2.61 Parks, Env., Educ., and Land Use 127.00 127.05 127.05 128.31 1.26 Public Works 132.00 131.00 131.00 131.00 - General Administration 133.00 137.50 137.50 140.45 2.95 Non-Departmental - - - - - Total Regular Positions Countywide 1,431.20 1,425.66 1,425.66 1,424.01 (1.65) Temporary Extra Help 111.16 98.40 98.40 86.98 (11.42) Overtime 27.67 27.75 27.75 28.45 0.70 Total Position Equivalents Countywide 1,570.03 1,551.81 1,551.81 1,539.44 (12.37) BUDGETED POSITIONS 2022-2024 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 2024  Budgeted Full Time Equivalents (FTEs) decreases by a net of 12.37 FTE, including temporary extra help and overtime.  There is a net decrease of 1.65 FTE budgeted regular positions including 2024 and 2023 current year changes.  2024 changes include the creation of 21.00 FTE positions. This is offset by the abolishment of 7.84 FTE, the unfunding of 6.90 FTE, the refunding of 2.00 FTE, increase of 0.21 FTE part time position hours and a decrease of 12.50 FTE sunset positions.  Temporary extra help decreases a net of 11.42 FTE or about 23,936 hours.  Budgeted overtime increases a net of 0.70 FTE or about 1,467 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 2023  4.50 FTE are Created, 1.00 FTE are refunded, 2.00 FTE are abolished, and 1.12 FTE are unfunded:  Refunded 1.00 FTE and abolished 1.00 FTE by enrolled ordinance (175-70).  Created 0.50 FTE and unfunded 1.12 FTE by enrolled ordinance (177-74).  Created 1.00 FTE by enrolled ordinance (177-76).  Abolished 1.00 FTE and created 1.00 FTE by enrolled ordinance (178-28).  Created 2.00 FTE by enrolled ordinance (178-40). 46 GENERAL & SPECIAL REVENUE FUNDS Expenditures, Unassigned Fund Balance Expenditures and Unassigned Fund Balance General and Special Revenue Funds Unassigned Year Expenditures Fund Balance* % Ratio 2009 $173,554,267 $30,647,610 17.7% 2010 $176,668,309 $33,470,181 18.9% 2011 $182,118,157 $31,279,803 17.2% 2012 $178,864,749 $35,018,044 19.6% 2013 $183,572,744 $35,044,540 19.1% 2014 $182,030,739 $38,529,672 21.2% 2015 $185,600,393 $40,785,044 22.0% 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 est $242,897,008 $57,474,809 23.7% 2024 est $257,199,360 $54,031,802 21.0% 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 provide necessary working capital to avoid cash flow interruptions and short-term borrowing to fund daily operations and to maintain the County's Aaa/AAA bond ratings. The unassigned governmental (general and special revenue) fund 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 investments to maturity or life of the security, generally accepted 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 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 est 2024 est Expenditures Fund Balance* % Ratio 47 SUMMARY OF FUND BALANCE PROJECTIONS Projections of fund balance are an indicator of t he estimated financial condition of the county at year-end. Fund balances are projected separately for General, Special Revenue, Enterprise, Internal Service, Component Unit, Debt, and Capital Project Fund types. For a description of the County's financial structure see the Strategic Planning and Budget Policies Section of the 2024 Adopted Budget. For descriptions of funds see the Summary section. December 31, 2023 (unaudited) The current-year projection (year-end 2023) 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, 2023 are projected at $200.7 million, an increase of $11.0 million from December 31, 2022 year-end combined fund balances. Of the combined fund balance amount, $153.6 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, 2023 is projected at $72.4 million, an increase of $2.7 million from 2022. Revenues were $4.5 million above expenditures. Net transfers out of the General Fund were $1.8 million. The unassigned portion of the fund balance is estimated at $47.1 million, a $2.7 million decrease from the 2022 unassigned fund balance of $49.8 million. Special Revenue Fund Balance – The December 31, 2023 estimated fund balance is $10.2 million, a decrease of $257,000 from 2022. Revenues were $1.2 million below expenditures. Net transfers into Special Revenue Funds were $964,000. Working Capital – The unassigned General Fund balance provides working capital for eleven weeks of operations based on the 2024 expenditure budget. In addition, the ratio of governmental funds unassigned fund balance to governmental expenditures for year-end 2023 is estimated at 23.7%. 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%. 48 SUMMARY OF FUND BALANCE PROJECTIONS, Cont. Enterprise Fund Balance – Year-end 2023 fund balance is projected at $45.4 million, a decrease of $2.4 million from 2022. 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 2023 fund balance is estimated at $31.7 million, a decrease of $46,000 from 2022. Internal service fund balances include non-spendable capital assets. Debt Service Fund Balance – Year-end 2023 fund balance is estimated at $4.3 million, an increase of $577,000 from 2022. Capital Projects Fund Balance – Year-end 2023 fund balance is projected at $35.3 million, an increase of $10.4 million from 2022. The entire f und 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 2023 fund balance is projected at $1.3 million, an increase of $57,000 from 2022. December 31, 2024 The year-end 2024 projection is based on 2024 budgeted revenues, expenditures, and estimates on completion of capital projects appropriated in prior years. At year-end 2024, total combined fund balances are estimated at $182.8 million, a decrease of $17.9 million from the estimated 2023 level. Of the estimated combined year-end 2024 total fund balance, $139.1 million is restricted, committed or assigned specific future use within the particular funds, and $43.7 million is estimated to be the unassigned fund balance. This is an estimated decrease in unassigned fund balance of about $3.4 million from year-end 2023. General Fund Balance – The estimated fund balance for the General Fund is projected at $63.6 million, a decrease of $8.8 million from the 2023 estimate. This decrease results from the planned fund balance use of $4.3 million in the 2024 budget and net transfers out of $4.5 million. Transfers out include $475,000 for end user technology, $215,500 for risk management, and $4 million for capital projects. The unassigned portion of the fund balance is estimated at $43.7 million. Special Revenue Fund Balance - The December 31, 2024 estimated fund balance is $8.3 million, a decrease of $1.9 million from 2023. This decrease results from the planned use of fund balances in the 2024 budget of $718,000, and net transfers out of $1.2 million. Working Capital - The ratio of governmental funds unreserved fund balance to governmental expenditures for year-end 2024 is estimated at 21.0%, a decrease from the 23.7% estimate for year-end 2023. 49 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2023 SCHEDULE 1 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Revenues: General Intergovernmental $57,192,912 $32,547,371 $989,871 304,060 $ - $ $39,390,000 $1,646,462 $132,070,676 Taxes 90,686,176 7,606,816 - - 15,124,240 1,502,115 - $114,919,347 Fines/Licenses 3,754,878 198,291 - - - - - $3,953,169 Charges for Services 28,755,867 735,871 5,604,914 3,770,372 - - 942,673 $39,809,697 Interdepartmental Revenue 4,423,359 749,233 524,190 36,928,667 - - - $42,625,449 Interest Income 7,025,000 - - - 250,000 - - $7,275,000 Other Revenue 11,718,271 786,042 565,527 1,512,656 500,000 12,922,779 55,554 $28,060,829 Total Revenues $203,556,463 $42,623,624 $7,684,502 $42,515,755 $15,874,240 $53,814,894 $2,644,689 $368,714,167 Expenditures: Personnel Costs $119,240,472 $14,296,200 $2,881,658 $8,857,079 -$ -$ 757,428$ $146,032,837 Operating Expenses 61,564,463 22,869,946 6,011,833 35,868,394 104,250 - 1,682,884 $128,101,770 Interdepartmental Charges 16,188,554 6,472,778 1,212,238 576,372 - - 147,562 $24,597,504 Fixed Assets/Capital Projects 2,059,088 205,507 - - - $40,978,124 - $43,242,719 Debt Service - - - - 15,742,736 - - $15,742,736 Total Expenditures $199,052,577 $43,844,431 $10,105,729 (A) $45,301,845 (A) $15,846,986 $40,978,124 2,587,874 $ $357,717,566 Excess of Revenues over/(under) Expenditures (A) $4,503,886 ($1,220,807) (B) ($2,421,227) (B) ($2,786,090) (B) $27,254 $12,836,770 $56,815 (B) $10,996,601 Footnotes: (A) Net of capital projects expenditures and revenues. (B) Negative amounts reflect planned use of restricted, committed, or assigned fund balances for one time or temporary purposes. 50 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2023 SCHEDULE 2 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Fund Balance December 31, 2022 $69,700,746 $10,500,484 $47,847,774 $31,783,664 $3,753,230 $24,901,315 $1,239,699 $189,726,912 Restricted/Committed/Assigned Fund Balance 19,893,268 14,494,298 $47,847,774 $31,783,664 3,753,230 24,901,315 1,239,699 143,913,248 Unassigned Fund Balance January 1, 2023 $49,807,478 ($3,993,814) $0 $0 $0 $0 $0 $45,813,664 Excess of Revenues over (under) Expenditures (A) 4,503,886 (1,220,807) (2,421,227) (2,786,090) 27,254 12,836,770 56,815 10,996,601 Net Operating Transfers in (out) (1,804,068) 963,568 0 2,740,500 550,000 (2,450,000) 0 0 Excess of Revenues & Other Financing Sources over (under) Expenditures $2,699,818 ($257,239) ($2,421,227) ($45,590) $577,254 $10,386,770 $56,815 $10,996,601 Total Projected Fund Balance Dec. 31, 2023 72,400,564 10,243,245 45,426,547 31,738,074 4,330,484 35,288,085 1,296,514 200,723,513 Restricted/Committed/Assigned Fund Balance 25,271,923 (B) 10,243,245 45,426,547 (C) 31,738,074 (C) 4,330,484 35,288,085 1,296,514 153,594,872 Total Projected Unassigned Fund Balance $47,128,641 * $0 $0 $0 $0 $0 $0 $47,128,641 Footnotes: (A) Negative amounts reflect planned use of restricted, committed, or assigned fund balances for one time or temporary purposes. (B) Includes $3,402,821 assigned in the 2024 Budget. (C) The Enterprise and Internal Service Fund balances include fixed assets and may include some unreserved funds. 51 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2024 SCHEDULE 3 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Fund Balance December 31, 2023 $72,400,564 $10,243,245 $45,426,547 $31,738,074 $4,330,484 $35,288,085 $1,296,514 $200,723,513 Restricted/Committed/Assigned Fund Balance 25,271,923 10,243,245 45,426,547 31,738,074 4,330,484 35,288,085 1,296,514 153,594,872 Unassigned Fund Balance January 1, 2024 $47,128,641 $0 $0 $0 $0 $0 $0 $47,128,641 Excess of Revenues over (under) Expenditures (A) (4,290,905) (718,715) (3,017,283) (1,805,644) (1,410,875) (6,436,638) (210,941) (17,891,001) Net Operating Transfers in (out) (4,486,103) (B) (1,187,897) 483,500 3,025,500 950,000 1,215,000 - 0 Excess of Revenues & Other Financing Sources over (under) Expenditures ($8,777,008) ($1,906,612) ($2,533,783) $1,219,856 ($460,875) ($5,221,638) ($210,941) ($17,891,001) Total Projected Fund Balance Dec. 31, 2024 63,623,556 8,336,633 42,892,764 32,957,930 3,869,609 30,066,447 1,085,573 182,832,512 Restricted/Committed/Assigned Fund Balance 19,937,922 8,336,633 42,892,764 32,957,930 3,869,609 30,066,447 1,085,573 139,146,878 Total Projected Unassigned Fund Balance $43,685,634 $0 $0 $0 $0 $0 $0 $43,685,634 Footnotes: (A) Budgeted fund balances are responsible for the deficit figures. (B) Includes planned transfer out of $4,000,000 for Capital Projects, $475,000 for End User Technology and $215,500 for Risk Management. (C) The Enterprise and Internal Service Fund balances include fixed assets and may include some unreserved funds. \ 52 FUNCTIONAL AREA SUMMARY BY FUND TYPE 2024 BUDGET GENERAL SPECIAL COMPONENT INTERNAL CAPITAL REVENUES FUND (a) REVENUE UNIT ENTERPRISE SERVICE DEBT PROJECTS TOTAL JUSTICE & PUBLIC SAFETY $26,119,932 $0 $1,489,860 $16,000,000 $43,609,792 HEALTH & HUMAN SERVICES $70,901,858 $4,917,004 $305,000 $76,123,862 PARKS, ENV., EDUC., LAND USE $11,046,045 $11,690,609 $2,759,667 $4,658,175 $1,468,700 $31,623,196 PUBLIC WORKS $428,647 $14,532,641 $1,363,294 $8,653,351 $3,511,839 $28,489,772 GENERAL ADMINISTRATION $10,178,730 $95,686 $13,127,977 $24,199,465 $47,601,858 NON DEPARTMENTAL $1,056,434 $25,506,200 $26,562,634 FUND BALANCE APPROPRIATION $4,715,905 $718,715 $225,941 $3,162,992 $2,098,779 $1,410,875 $6,436,638 $18,769,845 RETAINED EARNINGS $0 $0 ($15,000) ($145,709) ($293,135) ($453,844) TAX LEVY $93,249,703 $7,849,968 $0 $0 $1,513,153 $15,428,213 $999,258 $119,040,295 TOTAL REVENUES $217,697,254 $39,804,623 $2,970,608 $10,528,612 $50,606,325 $16,839,088 $52,920,900 $391,367,410 EXPENDITURES JUSTICE & PUBLIC SAFETY $76,076,104 $0 $1,986,427 $35,780,000 $113,842,531 HEALTH & HUMAN SERVICES $100,642,018 $4,917,004 $305,000 $105,864,022 PARKS, ENV., EDUC., LAND USE $17,109,033 $16,531,238 $2,970,608 $7,009,309 $2,995,200 $46,615,388 PUBLIC WORKS $9,566,936 $18,141,980 $1,532,876 $8,491,724 $11,940,700 $49,674,216 GENERAL ADMINISTRATION $11,569,852 $214,401 $15,518,121 $16,839,088 $1,900,000 $46,041,462 NON DEPARTMENTAL (a) $2,733,311 $26,596,480 $29,329,791 TOTAL EXPENDITURES $217,697,254 $39,804,623 $2,970,608 $10,528,612 $50,606,325 $16,839,088 $52,920,900 $391,367,410 (a) Includes Contingency Fund. 53 APPROPRIATION UNIT SUMMARY BY FUND TYPE 2024 BUDGET GENERAL SPECIAL COMPONENT INTERNAL CAPITAL REVENUES FUND (a) REVENUE UNIT ENTERPRISE SERVICE DEBT PROJECTS TOTAL INTERGOVT. CONTRACTS/GRANTS $63,884,860 $28,555,079 $1,823,061 $983,803 $438,747 $24,091,004 $119,776,554 FINES & LICENSES $3,529,471 $180,500 $0 $0 $0 $3,709,971 CHARGES FOR SERVICES $31,831,227 $858,600 $915,606 $5,805,554 $4,235,293 $43,646,280 INTERDEPART. REVENUES $4,421,140 $816,431 $3,000 $537,334 $41,070,872 $46,848,777 OTHER REVENUES $16,064,948 $825,330 $18,000 $184,638 $1,542,616 $21,394,000 $40,029,532 FUND BALANCE APPROPRIATION $4,715,905 $718,715 $225,941 $3,162,992 $2,098,779 $1,410,875 $6,436,638 $18,769,845 RETAINED EARNINGS $0 $0 ($15,000) ($145,709) ($293,135) ($453,844) TAX LEVY $93,249,703 $7,849,968 $0 $0 $1,513,153 $15,428,213 $999,258 $119,040,295 TOTAL REVENUES $217,697,254 $39,804,623 $2,970,608 $10,528,612 $50,606,325 $16,839,088 $52,920,900 $391,367,410 EXPENDITURES PERSONNEL COSTS $129,122,299 $12,432,676 $854,346 $3,307,073 $9,521,658 $155,238,052 OPERATING EXPENSES $70,127,792 $20,564,369 $1,961,718 $5,909,299 $40,521,532 $139,084,710 INTERDEPARTMENTAL CHARGES $17,014,885 $6,470,078 $154,544 $1,312,240 $563,135 $25,514,882 FIXED ASSETS & IMPROVEMENTS $1,432,278 $337,500 $0 $0 $0 $52,920,900 $54,690,678 DEBT SERVICE $0 $0 $0 $0 $0 $16,839,088 $16,839,088 TOTAL EXPENDITURES $217,697,254 $39,804,623 $2,970,608 $10,528,612 $50,606,325 $16,839,088 $52,920,900 $391,367,410 (a) Includes Contingency Fund. 54 Strategic Planning & Budget Policies 55 ____________________________________________________________________________ TABLE OF CONTENTS STRATEGIC PLANNING AND BUDG ET POLICIES ____________________________________________________________________________ Str ategic Planning Overview .................................................................................................... 57 County-W ide Pillars .................................................................................................................. 58 Waukesha C ounty Planning Processes ................................................................................... 59 Five Y ear Financial Forecast .................................................................................................... 61 Financi al Management Policies ................................................................................................ 62 Capit al and Operating Budget Process .................................................................................... 67 Financ ial Structure .................................................................................................................... 70 Waukes ha County Budgetary Funds ........................................................................................ 72 Fund Desc riptions ..................................................................................................................... 73 ____________________________________________________________________________ 56 STRATEGIC PLANNING OVERVIEW Waukesha County has been using 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 57 County-Wide Pillars: The areas in which our strategic plans are focused, supporting the county’s mission and vi sion and providing direction for goals and objectives: 1. Customer Service: High customer 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 b udgeting requires decisions to be made in conformance with the County’s budget philosophy:  Balance spending with people’s ability to pay  Incorporate citizen and stak eholder involvement  Establish links to strategic 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 organ ized under County-Wide Pillars  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) initiative to encourage 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 such as Strategic Planning. Further encourage and develop existing LEAN trained employees to conduct projects or other LEAN-CI activities such as PDSA, 5S, Kaizen Value Stream Mapping or other endeavors that lead to more regular incremental improvements. Develop a new 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. 2022 LEAN-CI Initiative Accomplishments: 1. Yellow Belt class – 6 graduates 2. White Belt class - 21 attended 3. “Understanding Causes and Implementing Quick Solutions” class 4. “Intro to Lean – Continuous Improvement” class 5. Contest to determine how many improvement ideas were generated from #3 and #4 6. 1 TTL meeting 7. Hosted April 2022 Lean – WCTC Continuous Improvement Roundtable group at Highway Operations 8. Started planning for 2023 Value Stream Mapping workshop to support Strategic Planning efforts 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: 2022 Actual 2023 Estimate 2024 Target Countywide Customer Satisfaction Rating 4.57 4.65 4.65 58 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 pr ojects and debt financing plans. In additi on, 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 recurri ng 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 Plan 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 59 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. 60 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. It includes a review of the prior fiscal year-end results and considers the impacts of various county planning processes, including the capital plan and related debt financing. The Budget Division of the Department of Administration works with staff in other departments to determine key financial assumptions to project impacts to future expenditures and major revenue sources. The purpose of utilizing a financial forecast is to identify and determine the extent of actions necessary to close the gap between revenues and expenditures to ensure long-term fiscal sustainability and to prepare for impacts identified in future years. Below is a summary of Waukesha County’s financial outlook as it appeared in the current year’s five-year forecast prior to budget development. Operating Budget (Non-Capital) Five Year Financial Forecast Summary 2024-2028 Year Revenues Expenditures GAP 2023 Budget $331.3 $331.3 $0.0 2024 Forecast $334.9 $342.8 ($7.9) 2025 Forecast $337.0 $350.6 ($13.6) 2026 Forecast $344.8 $365.1 ($20.3) 2027 Forecast $352.6 $380.1 ($27.5) 2028 Forecast $361.7 $396.6 ($34.9) Operating Budget (in Millions) Expenditures are projected to exceed revenues in future years due to the assumption that the cost to continue services (e.g., personnel costs, inflation on commodities and services) will grow faster than revenues, which are budgeted conservatively. A major revenue source is the property tax levy, the growth of which is limited by state statute primarily to the increase in net new construction levels, and is projected to increase slower than the cost to continue services. Closing the structural budget gap in a given year helps future budgets by reducing the gap in future years. The impact of closing the 2023 budget gap is partially offset by higher inflationary conditions than in previous years, which typically resulted in first-year gaps of between about $3.0 million and $5.0 million. The 2024 budget is balanced, which will again favorably impact the projected gap in future years (as demonstrated in the charts below). This was done by working to reduce expenditures and conservatively increasing revenues (when justified). The use of fund balance and other one-time revenues is limited to the situations described in the county Revenue Policy section of this document.   *The 2024 operating budget is balanced at $338.4 milli on, reflecting the elimination of the gap through expenditure reductions and revenue increases. 61 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 30% 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 in vestment 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 a ssumptions 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 Sta tutes 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. 62 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 the project level. For proprietary funds, 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 an d state fixed 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 era ting 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 ba sed 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 equipm ent 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 Non-D epartmental functional areas as an Inter nal Service Fund to make the self-insured insurance costs more transpar ent 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. 63 FINANCIAL MANAGEMENT POLICIES, CONT. Operating Expenditure Budget (con t.) 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 bu dget 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 improvement 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 f unding 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. 64 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 goal 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 pa yments 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 liz ed 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 2024 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 balance to gener al and specia l revenue fund expenditures ratio is maintained at a minimum of 11%. The current target is 15%.  An explanation of the coun ty'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 continuous on-goin g ope rations, 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 emergen cies or other expenditures, which could not have been 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, i t 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. 65 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 b asis of accounting 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 departmen t appropriation unit in each 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 unauthor ized 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 s tatements. The basis of budgeting is in ac cordance with Generally Accepted Accounting Principles (GAAP). 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 fixed assets. Fixed asset purchases and debt principal repayments in proprietary funds are shown as memo items for bud get 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 propor tionate to the county’s contribution. The county does not budget for Jail 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 an d 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 stat ement. In 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. 66 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 67 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 a nd Five Year Plan Operat ing 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 T echnical 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-y ear 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 68 CAPITAL AND OPERATING BUDGET PROCESS, CONT. Capital Budget a nd Five Year Plan Operat ing 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 w eek 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. 69 _______________________________________________________________________________ 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 c ounty 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.) "GOV ERNMENTAL FUNDS" are governed by standards developed specifically for government activities. General Fund -The General Fund is the general operating fund of the c ounty. 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. ______________________________________________________________________________ 70 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 per iodic 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 c ounty or to other governments on a cost reimbursement basis. "FIDUCI ARY 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 F UNDS” -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 c ounty 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 m ore 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/ 71 GENERAL FUND - The General Fu nd is the primary operati ng fund of the County. It is used to ac count for resources traditionally associated with governments, except those required to be accounted for in another fund. SPECIAL PURPOSE GRANT FUND – To account for and report financial resources related to the American Rescue Plan Act and other s pecial purpose grants. DEBT SERVICE FUND - The de bt service fund is us ed to ac count for the accumulation of r esources for the payment of general long-term debt principal, interest and service costs. CAPITAL PRO JECTS 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 oper ation and mainten ance 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, Wis consin. AIRPORT OPERATIONS FUND – A proprietary fund that ac counts 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 72 GENERAL FUND 2024 Expenditure Budget 2024 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 $217,697,254 $93,249,703 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. $4,034,993 $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. $18,141,980 $3,559,339 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. $4,178,129 $4,178,129 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. $5,396,650 $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. $214,401 $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. $2,056,459 $112,500 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. Waukes ha County’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. Per missible 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 S pecial 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. $5,382,011 $0 SPECIAL REVENUE FUND TOTALS $39,804,623 $7,849,968 FUND DESCRIPTIONS 73 FUND DESCRIPTIONS 2024 Expenditure Budget 2024 Tax Levy COMPONENT UNIT Bridges Library System Funds To account for funds provided to maintain a member library system. $2,970,608 $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. $10,760,626 $1,513,153 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. $3,903,438 $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. $4,588,286 $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. $3,645,992 $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. $1,111,503 $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. $26,596,480 $0 INTERNAL SERVICE FUND TOTALS $50,606,325 $1,513,153 74 FUND DESCRIPTIONS ENTERPRISE FUNDS 2024 Expenditure Budget 2024 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. $1,986,427 $0 Golf Courses Fund To account for operations and maintenance of the two county golf courses. $2,428,905 $0 Ice Arenas Fund To account for operations and maintenance of the two county ice arenas. $1,336,345 $0 Department of Public Works - Airport Operations Fund To account for department of Public Works Airport operations and development of the county airport. $1,532,876 $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. $3,244,059 $0 ENTERPRISE FUND TOTALS $10,528,612 $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 $16,839,088 $15,428,213 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 $52,920,900 $999,258 TOTAL ALL FUNDS $391,367,410 $119,040,295 75 THIS PAGE LEFT BLANK 76 Justice & Public Safety 77 ___________________________________________________________________________ TABLE OF CONTENTS JUSTICE AND PUBLIC SAFETY ____________________________________________________________________________ Justice and Public Safety Functional Area Summary .....................................................79 Emer gency Preparedness All Funds ....................................................................................................................87 Fund: General - Emergency Management ...............................................................88 Fund: Radio Services ................................................................................................96 Dist rict Attorney Fund: General ..........................................................................................................104 Fund: Special Purpose Grant Fund (ARPA) ............................................................114 Cir cuit Court Services Fund: General ...........................................................................................................118 Fund: Special Purpose Grant Fund (ARPA) ............................................................130 Medical Examiner Fund: General ...........................................................................................................133 Sherif f Fund: General ...........................................................................................................142 Fund: Special Purpose Grant Fund (ARPA).............................................................156 78 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 33 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 Court's 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 as well as operate Family Court Services. The Medical Examiner's Office investigates deaths in Waukesha County as mand ated by Wisconsin state statutes to ensure the safety, health, and general welfare of the community and provides contracted medical examiner services to Washington County. The Sheriff’s Department provides patrol, investigation, and specialized law enforcement services to the entire county. Courtroom security and transportation are provided to court supported operations through interdepartmental agreements. The department also operates correctional facilities that include the county j ail (prisoners awaiting trial and those serving jail terms of less than one year) and the Huber j ail (minimum-security facility for work release prisoners). Not included in this functional area are Justice and Public Safety related capital projects (see Capit al Projects Section) and technology replacements in the End User Technology Fund in General Administration Functional Area). $70.51 $76.48 $78.06 $26.50 $28.51 $29.22 $46.65 $48.31 $49.17 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 2022 Actual 2023 Budget 2024 Budget $ in Millions Expenditures Revenues County Tax Levy The 20 24 expenditure budget for this functional area totals $ $78,062,531 after excluding fund capitalization fixed asset items. This re presents an increase of $1,583, 282 or 2.1% f rom the 20 23 Adopted B udget. R evenues, including fund balance in the 2024 budget total $29,218,634, an increase of $ $709,000 or 2.5% from the 2023 Adopted Budget. The county tax levy necessary to fun d this functional area totals $49,167,928 , an increase of $860,229 or 1.8% from the 2023 Adopted Budget. Tax levy in this functional area represents 41.3% of the total county tax levy. 79 2023 2022 Adopted 2023 2024 Actual Budget Estimate Budget $ % Revenues (a) $26,498,257 $28,509,634 $28,489,432 $29,218,634 $709,000 2.5% County Tax Levy $46,649,880 $48,307,699 $48,307,699 $49,167,928 $860,229 1.8% Expenditure (b) $70,512,598 $76,479,249 $75,893,000 $78,062,531 $1,583,282 2.1% Rev. Over (Under) Exp. $1,936,845 $0 $466,683 $0 $0 N/A Oper Income/(Loss) (c) $698,694 $338,084 $437,448 $324,031 ($14,053) -4.2% EMERGENCY PREPAREDNESS Revenues (a) $3,191,543 $3,069,429 $3,098,792 $3,561,981 $492,552 16.0% County Tax Levy $6,732,294 $6,943,688 $6,943,688 $6,960,608 $16,920 0.2% Expenditure (b) $8,336,511 $9,675,033 $9,350,325 $10,198,558 $523,525 5.4% Rev. Over (Under) Exp. $888,632 $0 $254,707 $0 $0 N/A Oper Income/(Loss) (c) $698,694 $338,084 $437,448 $324,031 ($14,053) -4.2% DISTRICT ATTORNEY Revenues (a) $1,679,707 $1,900,794 $1,727,083 $1,575,616 ($325,178) -17.1% County Tax Levy $2,084,337 $2,182,854 $2,182,854 $2,296,790 $113,936 5.2% Expenditure $3,683,184 $4,083,648 $3,878,113 $3,872,406 ($211,242) -5.2% Rev. Over (Under) Exp. $80,860 $0 $31,824 $0 $0 N/A CIRCUIT COURT SERVICES Revenues (a) $4,648,986 $5,027,576 $4,829,532 $4,883,279 ($144,297) -2.9% County Tax Levy $5,687,813 $6,049,798 $6,049,798 $6,049,798 $0 0.0% Expenditure $10,050,345 $11,077,374 $10,857,864 $10,933,077 ($144,297) -1.3% Rev. Over (Under) Exp. $286,454 $0 $21,466 $0 $0 N/A MEDICAL EXAMINER Revenues (a) $1,222,039 $1,349,868 $1,320,452 $1,389,089 $39,221 2.9% County Tax Levy $1,188,955 $1,288,840 $1,288,840 $1,418,213 $129,373 10.0% Expenditure $2,328,192 $2,638,708 $2,626,657 $2,807,302 $168,594 6.4% Rev. Over (Under) Exp. $82,802 $0 ($17,365) $0 $0 N/A SHERIFF Revenues (a) $15,755,982 $17,161,967 $17,513,573 $17,808,669 $646,702 3.8% County Tax Levy $30,956,481 $31,842,519 $31,842,519 $32,442,519 $600,000 1.9% Expenditure $46,114,366 $49,004,486 $49,180,041 $50,251,188 $1,246,702 2.5% Rev. Over (Under) Exp. $598,097 $0 $176,051 $0 $0 N/A (a) Appropriated fund balance is included in revenues as follows (see department budget pages for more detail): Fund balance appropriation 2022 Actual 2023 Budget 2023 Estimate 2024 Budget $47,090 $80,129 $83,113 $35,000 $1,134,328 $828,475 $828,898 $820,598 $16,580 $18,120 $18,120 $8,150 $50,000 $50,000 $60,767 $35,000 $0 $60,900 $61,245 $26,000 $1,027,116 $674,320 $1,061,147 $684,094 TOTAL FUND BALANCE APPROPRIATION $2,275,114 $1,711,944 $2,113,290 $1,608,842 (b) (c) 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. Change from 2023 Adopted Budget ** JUSTICE AND PUBLIC SAFETY ** Functional Area Summary by Agency * TOTAL JUSTICE & PUBLIC SAFETY * 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 80 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights Sig nificant program and funding changes to the 2024 Budget include the following: • The county conducted its periodic total compensation study this year, and the costs associated with the study recommendations are built into the 2024 budget. For Justice and Public Safety, the total cost impact totals $1,429,800, with $774,200 in the Sheriff’s department, $443,200 in Emergency Preparedness, $164,100 in Circuit Court Services, $43,900 in the District Attorney’s Office, and $4,400 in the Medical Examiner’s Office. • Emer gency Preparedness – General Fund includes a decrease of state grant funding from the Wisconsin Department of Military Affairs/Office of Emergency Communications (DMA/OEC) funding for the Public Safety Answering Point (PSAP Grant) by $146,300 due to most eligible expenses being spent in 2023. This grant totals $123,800 in 2024 and wi ll be used to fund 90% of software for a phone tree for non-emergency calls, policy management, and training, in addition to staff training and travel expenses. Emergency Management grant funding decreases $40,700 due to a $ 38,700 decrease for partial year funding of the Regional Watershed Hazard Mitigation Grant. The annual Emergency Management Performance Grant (EMPG) totals $184,400. Beginning in 2024, the department is budgeting $230,000 of supplemental state Shared Revenue. Fund balance usage decreases $45,200 to $35,000, which is budgeted for unplanned equipment repairs/replacement. Total expenditures increase $424,000 or 5.4%. Personnel costs increase $ 583,900 and include modified salary adjustments for telecommunicators from enrolled ordinance 178- 84 and other compensation study impacts (mentioned above). The personnel cost increase also includes the creation of a 1.00 FTE programs and projects analyst (0.60 FTE budgeted here, 0.40 FTE budgeted in Radio Services). This is offset by the transfer back of a shared financial analyst position to the Department of Administration (0.30 FTE previously budgeted here, 0.20 FTE previously budgeted in Radio Services). • Emergency Preparedness – Radio Services decreases the appropriated Radio Services Fund balance by about $8,000 to $820,600, which is used to phase-in a Program and Projects Analyst Position shared between Radio Services and the C ommunications Center (mentioned above) 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, the phase-in of Motorola support charges, and operations support. Charges for services increase $79,000 due to increased municipal charges of $33,000 and cell tower leasing revenue increases of $46,000. Operating expenses increase by $ 43,500 primarily due to increases in utilities and system support services. Fixed asset memo items decrease by $124,700 to $50,000 due to the completed implementation of the MDR/RSUS software in 2023. • Sheriff expenditur es increase $2,201,700 or 4.6% to $50.25 million. Personnel increases $1,804,000 or 4.8% to $39.5 million, due to $774,200 to cover costs associated with the compensation study conducted in 2023. The department is also budgeting for an additional municipal patrol contract with the Town of Delafield (including 1.00 FTE deputy sheriff) that was authorized in ordinance 177-76, offset by the decision of the Town of Merton to eliminate contractual services in 2024 (including the sunset of 1.00 FTE deputy sheriff). A 1.00 FTE deputy sheriff associated with American Rescue Plan Act funding for the sixth criminal court also sunsets. • The Sheriff’s budget includes American Rescue Plan Act (ARPA) revenues of $1,596,600, including $720,000 to phase in the impact of a $3.00/hour across -the-board wage increas e for non- elected sworn officers implemented in 2022 and $102,300 to mitigate the increased fuel rates. An additional $774,200 will be used to phase-in costs associated with the compensation study conducted in 2023. • Pay phone commission revenue is budgeted to increase $60,000 due to trends of inmate income being spent on using tablets and video calls more tha n phone time . Commissary operating expenses are budgeted to decrease by $50,000, and revenue is budgeted to decrease $42,000. This is due to a trend of inmates opting for phone time instead of purchasing commissary. • Inmate Medical costs are budgeted to increase $208,600, or 9.8%, to $2.34 million due to personnel and operating expenses associated with t he medical contract for the jail. Food Ser vice costs are budgeted to increase $104,100, or 11.0% due to the rising cost of meals. • Fuel decreases $51,900 due to a lower assumed price per gallon of gas in 2024 compared to 2023. • Municipal Charges for Police Services increase $197,700 or 2.7% to $7.5 million mainly due to contractual reimbursement increases and the Town of Delafield increasing contractual services in 2024 by $250,000, 81 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights partially offsetting the town of Merton terminating their contract, resulting in a loss of $200,000. • Jail Prisoner Board Revenues decrease $117,300 to $1.88 million. The budget assumes a flat rate of federal inmates per day at 37. The department is budgeting for 16 inmates per day from the Wisconsin Department of Corrections, which is down from 21.3 in 2023. • The Sheriff’s budget includes non-corrections equipment of $273,000 for the ninth year of an equi pment replacement plan. This plan is funded with $111,500 of prior year seized fund revenues (assigned General Fund balance) and $161,500 of General Fund balance. The Jail equipment replacement plan remains unchanged in 2024 at $125,000, funded with prior-year jail assessment fees (assigned General Fund balance). • Circuit Court Services General Fund expenditures increase $467,100 or 4.5%. Personnel costs increase $320,400 or 4.7%, mostly due to $164,100 in costs associated with the compensation study conducted in 2023 and cost to continue. ARPA funding of $164,100 will be used to phase in these costs. Operating costs increase $65,300 due to an increase of $83,600 in Guardian Ad Litem services, largely due to the state increasing the required rate from $70 to $100 per hour. In 2024, Circuit Court services will budget the continuance of the sixth criminal court, which was previously covered via ARPA funds. • The District Attorney’s General Fund expenditures increase $361,800 mostly related to $303,000 for 1.00 FTE Special Prosecutor, 1.00 FTE Victim Witness Specialist, and 1.00 FTE Senior Administrative Specialist to staff the sixth criminal court, which are sunset positions and covered by ARPA funds . There is an increase of $43,900 in costs for the county ’s compensation study , which is covered by tax levy . Tax levy increases by $114,000. The state Victim Witness reimbursement rate is budgeted to increase from 47.4% in 2023 to 50.5% in 2024 and increases $35,000. The federal Victim of Cr imes Act (VOCA) grant is budgeted at 100% reimbursement of expenditures and is budgeted at $349,000. • Addressin g Criminal Courts Backlog – Jury trials were suspended temporarily for multiple months during 2020 for COVID-19 pandemic precautions, which resulted in an ongoing backlog of criminal court cases. Circuit Courts management established a temporary sixth criminal court to help address this backlog. The 2023 budget includes revenue of $1,184,400 in total, including $1,094,400 of eligible American Rescue Plan Act (ARPA) funding. The initiative required the creation of 11.50 FTE in Circuit Court Services, the District Attorney’s Office, and the Sheriff’s Department. These positions include a sunset provision terminating the additional staffing when either the backlog has been eliminated or December 31, 2023, whichever date is sooner. An additional $67,000 of ARPA funding was budgeted through Health and Human Services – Criminal Justice Collaborating Council to address the pretrial supervision backlog. In 2024, $303,000 of ARPA funds will be used to fund 3.00 FTE sunset staff within the District Attorney ’s office General Fund budget for the continuation of the sixth criminal court. • The Medical Examiner’s Of fice non-levy revenues increase $74.100 or 5%, largely due to an increase of $39,150 in regional contract revenue. Enrolled ordinance 178-16 enters Waukesha County in a contract with Kenosha County to provide pediatric autopsy services, estimated to be around $15,000 in 2024. In addition, cost recovery with Washington County was increased by $24,000, or 8%. In addition, cremation permit and tissue recovery revenues increase $11,200 and $13,600. Personnel costs increase $155,500 or 7.3%, due to the cost to continue and the impact of the county’s compensation study, and includes an increase in temporary extra help by $58,125 or 0.26 FTE. The increase in temporary help includes 0.17 FTE for additional pathologist assistance and 0.09 FTE for additional deputy medical examiner assistance. Operating expenses increase $15,500 mostly due to increase transcription and medical service costs. • The Criminal Justice Collaborating Council (CJCC--see table of contents, Health and Human Services Functional Area Section) with participation f rom the Sh eriff, Di strict Attorney a nd 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. 82 2023 2023 2022 Adopted Modified 2024 23-24 Agency Fund Year End Budget Budget Budget Change EMERGENCY PREPAREDNESS General 60.00 60.00 60.00 60.30 0.30 Radio Services 5.50 5.50 5.50 5.70 0.20 Subtotal 65.50 65.50 65.50 66.00 0.50 DISTRICT ATTORNEY General 33.50 34.00 34.00 36.53 2.53 Special Purpose Grant Fund (ARPA) 7.00 7.00 7.00 0.00 (7.00) Subtotal 40.50 41.00 41.00 36.53 (4.47) CIRCUIT COURT SERVICES General 81.00 81.00 81.00 81.00 0.00 Special Purpose Grant Fund (ARPA) 3.50 3.50 3.50 0.00 (3.50) Subtotal 84.50 84.50 84.50 81.00 (3.50) MEDICAL EXAMINER General 14.50 16.00 16.00 16.00 0.00 SHERIFF General 363.34 353.50 353.50 352.50 (1.00) TOTAL REGULAR POSITIONS 568.34 560.50 560.50 552.03 (8.47) TOTAL EXTRA HELP 8.37 8.63 8.63 8.68 0.05 TOTAL OVERTIME 16.80 17.32 17.32 17.16 (0.16) TOTAL BUDGETED POSITIONS 593.51 586.45 586.45 577.87 (8.58) 2024 BUDGET ACTIONS Emergency Preparedness-General Unfund: 0.30 FTE Financial Analyst Create: 0.60 FTE Programs and Projects Analyst Emergency Preparedness-Radio Services Fund Unfund: 0.20 FTE Financial Analyst Create: 0.40 FTE Programs and Projects Analyst District Attorney Transfer In: 0.15 FTE Financial Analyst position shared with Corporation Counsel Increase: 0.01 FTE Overtime Create: 1.00 FTE Special Prosecutor (Sunset) Create: 1.00 FTE Senior Administrative Specialist (Sunset) Create: 1.00 FTE Victim Witness Specialist (Sunset) Decrease: 0.12 FTE Administrative Assistant District Attorney - American Rescue Plan Act Sunset: 3.00 FTE Special Prosecutor Sunset: 1.00 FTE Administrative Assistant Sunset: 1.00 FTE Senior Administrative Assistant Sunset: 2.00 FTE Victim Witness Specialist Circuit Court Services Abolish: 0.50 FTE Fiscal Specialist Abolish: 0.50 FTE Fiscal Specialist Fund: 1.00 FTE Senior Fiscal Specialist Decrease: 0.52 FTE Extra Help Decrease: 0.01 FTE Overtime Circuit Court Serices - American Rescue Plan Act Sunset: 1.00 FTE Administrative Specialist Sunset: 1.00 FTE Court Commissioner Sunset: 0.50 FTE Fiscal Specialist Sunset: 1.00 FTE Senior Administrative Specialist Medical Examiner Increase: 0.26 FTE Extra Help Decrease: 0.16 FTE Overtime Sheriff Sunset: 1.00 FTE Deputy Sheriff Sunset: 1.00 FTE Deputy Sheriff Reclassify: 1.00 FTE Senior Fiscal Specialist from Fiscal Specialist 2023 CURRENT YEAR ACTIONS District Attorney Create: 0.50 FTE Senior Administrative Specialist Unfund: 1.00 FTE Fiscal Specialist Unfund: 0.31 FTE Extra Help Sheriff Create: 1.00 FTE Sheriff (Sunset) BUDGETED POSITIONS 2022-2024 SUMMARY BY AGENCY AND FUND JUSTICE AND PUBLIC SAFETY 83 THIS PAGE LEFT BLANK 84 Emergency Preparedness 85 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 5.74 Communication Center 61.93 Disaster Management 2.25 70.67 TOTAL FTE'S Hazardous Materials Management 0.75 Equipment Replacement 86 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) $649,229 $844,509 $861,837 $1,251,523 $407,014 48.2% County Tax Levy $6,732,294 $6,943,688 $6,943,688 $6,960,608 $16,920 0.2% Expenditures $6,492,891 $7,788,197 $7,550,818 $8,212,131 $423,934 5.4% Rev. Over (Under) Exp. $888,632 $0 $254,707 $0 $0 N/A Radio Services Fund Revenues (b) $2,542,314 $2,224,920 $2,236,955 $2,310,458 $85,538 3.8% County Tax Levy (Credit) $0 $0 $0 $0 $0 N/A Expenditures $1,843,620 $1,886,836 $1,799,507 $1,986,427 $99,591 5. 3% Operating Income $698,694 $338,084 $437,448 $324,031 ($14,053) -4. 2% Total All Funds Revenues $3,191,543 $3,069,429 $3,098,792 $3,561,981 $492,552 16. 0% County Tax Levy $6,732,294 $6,943,688 $6,943,688 $6,960,608 $16,920 0. 2% Expenditures $8,336,511 $9,675,033 $9,350,325 $10,198,558 $523,525 5. 4% Rev. Over (Under) Exp. $888,632 $0 $254,707 $0 $0 N/A Operating Income $698,694 $338,084 $437,448 $324,031 ($14,053) -4. 2% Position Summary (FTE) Regular Positions 65.50 65.50 65.50 66.00 0.50 Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 4.72 4.67 4. 67 4.67 (0.00) Total FTEs 70.22 70.17 70.17 70.67 0.50 Change From 2023 Adopted Budget2022 Actual 2023 Adopted Budget 2023 Estimate 2024 Budget (a) General Fund balance is budgeted as follows: 2024: $35,000, 2023: $83,000, 2022: $46,000 (b) Radio Services Fund balance is appropriated as follows: 2024: $817,800, 2023: $925,600, 2022: $1,032,500: to partially cover depreciation expenses of federally funded capitalized assets , phase in of Programs and Projects Analyst position, recovery of lost revenue from Radio Core hosting, and unanticipated equipment replacement. 87 General Fund Emergency Preparedness Objectives Fund Purpose To provi de reliable and efficient emergency cal l taking and dispatching services, traini ng, and administrative support for mun icipal and county police, fire, emergency medical service, and public works agencies thr oughout the County. Effectively and efficiently, process information to assist citizens a nd responding agencies. Support the operat ion of an emergency communication center serving as the critical link between customers in need and resources to help. The co unty Communication Center operates in 33 of the cities, villages , and towns , as well as c ounty-wide for t he Sheriff’s department. 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 he alth, safety, and general welfare of all W aukesha County residents; and to impl ement and administer the planning and reporting requirements for haz ardous substances used by business, industry, and government (Emergency Planning and Communit y Right-to-Know Act [EPCRA]). Th e department is also responsible for business continuity planning, training, and related exercise for County departments. Financial Summary $ % Revenues General Government $455,549 $586,600 $597,597 $1,011,028 $424,428 72.4% Fine/Licenses $0 $0 $0 $0 $0 N/A Charges for Services $142,305 $177,380 $177,380 $205,495 $28,115 15.9% Interdepartmental $0 $0 $0 $0 $0 N/A Other Revenue $4,285 $400 $3,747 $0 ($400) -100.0% Appr. Fund Balance (a) $47,090 $80,129 $83,113 $35,000 ($45,129) -56.3% County Tax Levy (Credit) $6,732,294 $6,943,688 $6,943,688 $6,960,608 $16,920 0.2% Total Revenue Sources $7,381,523 $7,788,197 $7,805,525 $8,212,131 $423,934 5.4% Expenditures Personnel Costs $4,836,619 $5,893,976 $5,557,588 $6,477,871 $583,895 9.9% Operating Expenses (b) $995,168 $1,175,988 $1,275,752 $1,175,239 ($749) -0.1% Interdept. Charges $643,249 $535,038 $534,283 $559,021 $23,983 4.5% Fixed Assets $17,855 $183,195 $183,195 $0 ($183,195) -100.0% Total Expenditures $6,492,891 $7,788,197 $7,550,818 $8,212,131 $423,934 5.4% Rev. Over (Under) Exp. $888,632 $0 $254,707 $0 $0 N/A Position Summary (FTE) Regular Positions 60.00 60.00 60.00 60.30 0.30 Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 4.69 4.63 4.63 4.63 0.00 Total FTEs 64.69 64.63 64.63 64.93 0.30 2022 Actual 2023 Adopted Budget 2023 Estimate 2024 Budget Change From 2023 Adopted Budget (a) Appropriated fund balance includes: 2022 Actual 2023 Budget 2023 Est. 2024 Budget Change Emergency Management Response Trailer $11,000 $0 $0 $0 $0 Unanticipated Emerg. Equipment Replacement needs $35,000 $35,000 $35,000 $35,000 $0 Purchase Orders and Carryovers from the prior year $1,090 $0 $2,984 $0 $0 Equipment Monitor and Recording Replacement $0 $45,129 $45,129 $0 ($45,129) Total Fund Balance Appropriation $47,090 $80,129 $83,113 $35,000 ($45,129) (b) The 2023 es timate exceeds the 2023 budget due to unanticiptated expenses in the Communication Center. The department may consider a funds transfer in late 2023 to cover costs. 88 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 (NE NA) Standard 020.1-2 020, which states that 90% of emer gency 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. (C ommunication Center Operation) The percentage of emergency calls that will b e answered within 15 seconds and 40 seconds to meet the NFPA standards. Objective 2: NFPA Call Pr ocessing Standards Meet or exceed NFPA s tandards for call processing for fire and medical calls for service and meet or exceed a 60 second call processing time for Police Priority 1 Calls. These number s are based on 100% of all Pre-Alert Fire event types (as determined by fire department partners). A. Fire Calls: NFPA s tandard call for 90% of c alls shall be processed within 6 4 seconds, and 95% of calls shall be pr ocessed i n 106 s econds. WCC telec ommunicators implementing en hanced dispatching tools and work flows, US Digi tal Design Alerting System, Pre-Alert implementation, are currently meeting and exceeding expectations in this standard. Performance Measures: Standards 2023 Target 2023 Estimate 2024 Target Fire Calls (64 seconds) 90% 64 sec 95% 64 sec Fire Calls (106 seconds) 95% 106 sec 100% 106 sec B. EMS Calls: NFPA standards s ay 90% of calls shall be processed within 90 seconds, and 99% of calls shall be processed within 1 20 seconds . WCC t elecommunicators implementing enhanced dispatching tools and work flows, US Digi tal Design Alerting System , Pre-Alert implementation, are currently meeting and exceeding expectations in this standard. Performance Measures: Standards 2023 Target 2023 Estimate 2024 Target EMS Calls (90 seconds) 90% 90 sec 95% 90 sec EMS Calls (120 seconds) 99% 106 sec 100% 120 sec Performance Measures: 2022 Actual 2023 Target 2023 YTD 2024 Target Answer call within 15 seconds 90% 90% 93% 90% Answer call within 40 seconds 99% 99% 99% 99% 89 General Fund Emergency Preparedness Objectives Finance Pillar: Retention of Employees Objective 3: Apply operational efficiencies to Improve Hiring and Retention 0.0 10.0 20.0 30.0 40.0 50.0 60.0 Communications Center Staffing and Retention - Telecommunicators Deployable Dispatchers (Beginning of Year)(b) Total Number Hired Total Budgeted Positions (a) Position Summary 2020 2021 2022 2023 YTD thru July Total Budgeted Positions (a) 48 48 48 48 Deployable Dispatchers (Beginning of Year)(b) 41.4 39.4 32.0 28.0 Total Number Hired 6 11 23 6 Total Employment Separations 12 18 22 5 Annual Position Gain/(Loss) (6) (7) 1 1 (a) T otal budgeted positions does not include authorized overfills. (b) De ployable Dispatchers amount does not include staff still in training. Highlights/Initiatives: • Continuous recruitment and hiring model implemented in June 2022 remains in place. This initiative continues to be improved upon and enhanced, and has decreased the total length of the hiring process. • Working closely with the Department of Administration to increase the visibility of hiring requisitions. • Continui ng to start new hires at 22% of the salary range to remain competitive with other public and private sector career paths in the local market. • Compensation Study recommendation and ad vancement from range O-07 to O-09 to regain competitiveness in the market. • Identifying, proposing and securing a s alary range adjustment in 202 3 focused on retention of experienced staff. • Identifying, proposing and securing a sh ift differential to be applied to identified hard-to-fill hours of day/day of week to futher incentivize staff to work undesirable hours. • Double classification for Commun ications Center Superv isors a nd Opera tions Manag er t o compensate for additional hours worked in a Telecommunicator role remains in place. 90 General Fund Emergency Preparedness Objectives Health and Safety Pillar: Ensure the well-being of residents Objecti ve 4: Emergen cy Management Activities and Participation Conduct ac tivities in all five nation ally re cognized phases of Emer gency Manage ment i ncluding 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. Performance Measures: 2022 Actual 2023 Target 2023 Estimate 2024 Target Participate in 1 regional or statewide exercise 1 2 2 1 Complete one county led HSEEP exercise 3 1 3 1 Complete 32 hours of training per staff (96) 283 96 96 96 Conduct 6 outreach activities through various formats, with one related to tornado and severe weather 32 30 30 30 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 10 10 Prepare Integrated Preparedness Plan 0 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 5: Hazardous Mater ial Preparedness* Carry out the functions and duties of the Federal Emergency Planning and Community Right to Know Act (EPCRA) and Wisco nsin Statute sections 323.60 through 323.72 pertaining to hazardous materi al preparedness, response, and recovery. (Hazardous Materials Management) The chart identifies the number of facilities that submitted tier two hazardous materials inventory reports and the n umber of off-site e mergency re sponse plans the Office of Emergency Management either created for new facilities or updated for existing facilities. The final row of the ch art indicates the number of h azardous mate rial i ncidents reported to Emergency Mana gement. Th e t arget co lumns repres ent projected number of events per year. Performance Measures: 2022 Actual 2023 Target 2023 Estimate 2024 Target Number of Tier 2 Reports Received* 392 390 400 390 Number of Planning Facilities 173 175 172 172 Number of Plans Updated 42 38 35 37 Number of Plans Created 2 7 9 7 Number of Hazmat Incidents Reported 227 230 230 230 * Tier two reports are haz ardous chemical inventor y reports filed annually by any facility, private or public, that has 10,000 pounds or mo re of any federal Environmental Protection Agency (EPA) identified haz ardous substance or an amount greater than 500 pounds or the designated threshold planning quanti ty (whichever is lower) of an EPA ident ified extremel y h azardous subs tance. Reports are sent to Wauke sha Count y Emergency Management, Wisconsin Emergency Management, and to the local police and fire departments. 91 General Fund Emergency Preparedness Program Communication Center Operations 2022 Actual 2023 Budget 2023 Estimate 2024 Budget Budget Change Staffing (FTE) 61.69 61.63 61.63 61.93 0.30 General Government $0 $270,126 $270,126 $734,887 $464,761 F ine/Licenses $0 $0 $0 $0 $0 Charges for Services $142,305 $177,380 $177,380 $205,495 $28,115 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $0 $0 $0 $0 $0 Appr. Fund Balance $36,090 $80,129 $83,113 $35,000 ($45,129) County Tax Levy (Credit) $6,516,618 $6,644,781 $6,644,781 $6,640,964 ($3,817) Total Revenues $6,695,013 $7,172,416 $7,175,400 $7,616,346 $443,930 Personnel Costs $4,562,914 $5,567,747 $5,242,788 $6,131,957 $564,210 Operating Expenses $735,599 $969,840 $1,006,640 $1,008,834 $38,994 Interdept. Charges $565,190 $451,634 $449,885 $475,555 $23,921 Fixed Assets $0 $183,195 $183,195 $0 ($183,195) Total Expenditures $5,863,703 $7,172,416 $6,882,508 $7,616,346 $443,930 Rev. Over (Under) Exp. $831,310 $0 $292,892 $0 $0 Progra m Highlights General governmen t revenue is increased by $464,800 due to $381,100 in American Resc ue Plan Act (ARPA) revenue to cover the costs associated with the county’s compensation study, as well as $230,000 in additional shared revenue funding from the State of Wisconsin. This is partially offset by a lower grant match due to r educed el igible expenses from the Wisconsin Department of Military Affairs/ Office of Emergency Communications (DMA/OEC) funding from the Public Safety Answer ing Point (PSAP) Grant in 2024. This wi ll continue to fund the Communication Center’s recording equipment and monit ors, additional equipment, as well as t raining. Charges for s ervices increase by $ 28,100, reflecting a n increase in costs to co ntinue for computer ai ded dispatch (CA D) and related systems operations and maintence support charges, a portion of which is distributed to partner municipalities as an annual fee. General F und ba lance of $35,000 is budgeted for continued u se of u nplanned emergency equipme nt replacement items. Personne l costs are budg eted to incr ease by $ 564,200 due to costs associated with the county ’s compensation study, which offset by ARPA funding and $59,000 in additional tax levy. In 2023, additional personnel costs were incurred due to a modified salary ra nge ass ignment for telecommunicators from open range 07 to open range 09 and an increas e for supervisors to pr event wage compression. In addition, 0.30 FTE of a 1.00 FTE shared financial analyst posit ion is being transferred back to the Department of Administration, and the department is budgeting 0.60 FTE of a newly created programs and projects analyst position in this program. Operating e xpenses increase by $39,000, due to $60,300 in increased license costs for computer aided dispatch (CAD) software and $46,600 in increased service costs f or fire alarms, quality assurance, an d other equipment needs. This increase is offset by $ 10,000 in costs from office supplies and equipment and $57,000 i n telecommunication and audio/visual equipment . Interdepartmental charges see an increase of $23,900 accounting for cost to continue and billing model adjustments. 92 General Fund Emergency Preparedness Program Communicati on Center Operations (cont.) Based on p rior Cou nty Board act ion ( 2004-2023), General Fund B alance of $ 4,650,000 has been assigned through the budgetary pr ocesses for funding future equipment and software replacement at the dispatch center from 2004-20 23 (except for de sktop computers already in the re placement 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 2028 for this purpose. Below is a listing of dispatch center equipment replacement projects budgeted with reserved funds through the 2013-2024 Budgets. • In 2013, $15,000 w as budgeted for the replacement of a portion of office chairs, backup computer equipment, and the replacement of a portion of the television monitors. • In 2014, $900,000 was budgeted for radio console equipment as part of a capital project and $48,000 was budgeted to reconfigure the Dispatch Center to accommodate 2 additional positions – should the need arise. • In 2015, $48,000 was budge ted 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 t o upgra de the CA D sys tem software, and $48,000 w as bu dgeted f or 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 201 9, $48,000 was budgeted for wo rkstation a nd d ispatch ch air re placements, a nd e ducational/training equipment. • In 2020, $100,000 was budgeted for workstation replacements/upgrades to sit/stand motors and controls. • In 2021, $ 90,000 w as b udgeted for a equipment in order to m ove f orward wit h Nex tGeneration 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 bu dgeted 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. Participating Members Cities : Brookfield, Delafield, Oconomowoc, Pewaukee, and New Berlin. Towns (a): Brookfield, Delafield, Eagle, Genesee, Merton, 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 t he Waukesha County Comm unications Center in 2002, in 20 21 WCC took over responsibility for fire and emergency medical service call processing and dispatching. (b) The Village o f 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 Mu skego, Waukesha and Village of Elm Grove remain stand alone Public Safety Answering Points. 93 General Fund Emergency Preparedness Program Disaster Management Program Description Disaster Management coordinates disaster response, gene ral preparedness, homeland se curity, response and recovery training activities, and Waukesha County business continuity planning. The office continues to pursue federal and s tate funding to better equip and train firs t responders; increase c ritical infrastructure secu rity; an d enhanced citizen preparedness. The o ffice is the single point of contact for National Incid ent Management System (N IMS) comp liance. T he o ffice continues to coordinate and participate in disaster ex ercises t hroughout the c ounty. The di vision mai ntains the Comprehensive Emergency Management Plan (CEMP), as adopted by the County Boar d in 2013, ensuring the contents, protocols, and responsibility assi gnments remain consistent and cur rent with c ounty po licy a nd capabilities. The county maintains a county-wide Pre-Disaster Hazard Mitigatio n Plan in conjunction with the municipal ities wi thin t he c ounty. The d ivision is very active in i mplementation of th e Wisconsin Credentialing and Asset Management System (WICAMS) program for em ergency response personn el accountability. The division also funds access to the Alert Sens e mass notification system, which provides emergency and non-emergency notification services to county and municipal agencies. System upgrades include access to the federal Integrated Public Alert and Warning System (IPAWS), which improves the capability to warn both residents and visitors of an impending or potential life threatening danger. 2022 Actual 2023 Budget 2023 Estimate 2024 Budget Budget Change Staffing (FTE) 2.25 2.25 2.25 2.25 0.00 General Government $362,734 $225,108 $242,173 $184,376 ($40,732) Fine/Li censes $0 $0 $0 $0 $0 Charges for Services $0 $0 $0 $0 $0 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $799 $0 $400 $0 $0 Appr. Fund Balance $11,000 $0 $0 $0 $0 County Tax Levy (Credit) $114,895 $186,451 $186,451 $201,435 $14,984 Total Revenues $489,428 $411,559 $429,024 $385,811 ($25,748) Personnel Costs $198,144 $235,591 $225,920 $249,718 $14,127 Operating Expenses $141,789 $100,798 $164,162 $61,055 ($39,743) Interdept. Charges $70,113 $75,170 $76,214 $75,038 ($132) Fixed Assets $17,855 $0 $0 $0 $0 Total Expenditures $427,901 $411,559 $466,296 $385,811 ($25,748) Rev. Over (Under) Exp. $61,527 $0 ($37,272) $0 $0 Progra m Highlights Disaster Management is estimated to re ceive g eneral government gr ant revenues from t he annual Emergency Management Performance Grant (EMPG) from Wisconsin Eme rgency Management to support disaster managem ent activities, totaling $184,400. General government revenues decrease from 2023 budget due to $38,700 for partial year funding in 2023 for the Regional Watershed Grant. Personnel costs increase by $ 14,100, re presenting a djustments to health ca re selection and cost to continue. Operating expenses decrease by $39,700 with a reduction in contracted services related to the Regional Watershed Grant and telephone and equipment needs. Interdepartmental charges decrease by $100. 94 General Fund Emergency Preparedness Program Hazardous Materials Management Program Description Hazardous M aterials Management is responsible fo r i mplementing the planning and repor ting requirements of the Emergency Planning and C ommunity R ight-to-Know Act (E PCRA) and staffing the Local E mergency Pl anning Committee. T he program i s also r esponsible for the management of the county-wide Hazard ous Ma terials Response co ntract wi th t he City of Waukesha Fi re department. Facilities that u se, s tore, or manuf acture haz ardous materials a re requ ired to comply w ith state and federal regulations concerning hazardous m aterials management. This co mpliance i ncludes su bmitting annual reports identifying the h azardous materials on-site and paying a n otification and inv entory administration fee to Wisconsin Emergency Management. 2022 Actual 2023 Budget 2023 Estimate 2024 Budget Budget Change Staffing (FTE) 0.75 0.75 0.75 0.75 0.00 General Government $92,815 $91,366 $85,298 $91,765 $399 Fine/Licenses $0 $0 $0 $0 $0 Charges for Services $0 $0 $0 $0 $0 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $3,486 $400 $3,347 $0 ($400) Appr. Fund Balance $0 $0 $0 $0 $0 County Tax Levy (Credit) $100,781 $112,456 $112,456 $118,209 $5,753 Total Revenues $197,082 $204,222 $201,101 $209,974 $5,752 Personnel Costs $75,561 $90,638 $88,880 $96,196 $5,558 Operating Expenses $117,780 $105,350 $104,950 $105,350 $0 Interdept. Charges $7,946 $8,234 $8,184 $8,428 $194 Fixed Assets $0 $0 $0 $0 $0 Total Expenditures $201,287 $204,222 $202,014 $209,974 $5,752 Rev. Over (Under) Exp. ($4,205) $0 ($913) $0 $0 Program Highlights State law req uires submission of hazard ous materials planning and inv entory administration fees to Wisconsin Emergency Management. These fees for m the fund fr om which the county recei ves the state Emergency Planning and C ommunity Right -to-Know Act Gr ant ( EPCRA) and Computer and HazMat Response Equipment Grant. General government revenues of $ 91,800, remains consistent as in years past. $7,500 in funds from the EPCRA grant is budgeted for Hazardous Materials Emergency Response Team equipment to fund purchases to enhance response capability. Personnel c osts increase by $ 5,600, re presenting a djustments to health car e s election and cost to continue. Operating expenses stay stable and largely represent contract costs with the City of Waukesha to provide hazar dous materials response services. Interdepartmental charges increase slightly by $200 due to an increase in computer replacement and maintenance charges. 95 Radio Services Fund Emergency Preparedness Enterprise Fund Fund Purpose An enterprise fund is used to account for operations that are financed and operated similar to 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 which provides conventional radio services and equipment repair and maintenance; Trunked Radio infrastructure operations; and an equipment replacemen t 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 transitioned to the digital radio system environment in 2018, meet ing new FCC standards, and phasing out outdated analog technology to provide better service and reliability to county operations and community partners. Financial Summary $ % Revenues General Government $0 $320 $320 $86 ($234) -73.1% Fine/Licenses $0 $0 $0 $0 $0 N/A Charges for Services $845,936 $873,464 $883,547 $952,440 $78, 976 9.0% Interdepartmental $562,050 $522,661 $524,190 $537,334 $14, 673 2.8% Other Revenue $0 $0 $0 $0 $0 N/A Appr. Fund Balance (a) $1,134,328 $828,475 $828,898 $820,598 ( $7,877) -1.0% County Tax Levy (Credit) $0 $0 $0 $0 $0 N/A Total Revenue Sources $2,542,314 $2,224,920 $2,236,955 $2,310, 458 $85,538 3.8% Expenditures Personnel Costs $663,074 $685,168 $678,984 $747,747 $62, 579 9.1% Operating Expenses $1,038,349 $1,046,740 $979,984 $1,090,277 $43,537 4.2% Interdept. Charges $142,197 $154,928 $140,539 $148,403 ( $6,525) -4.2% Fixed Assets (Memo) (c) $0 $174,636 $124,636 $50,000 ( $124,636) -71.4% Total Expenditures $1,843,620 $1,886,836 $1,799,507 $1,986, 427 $99,591 5.3% Rev. Over (Under) Exp. (b) $698,694 $338,084 $437,448 $324,031 ($14,053) -4.2% Position Summary (FTE) Regular Positions 5.50 5.50 5.50 5. 70 0.20 Extra Help 0.00 0.00 0.00 0. 00 0.00 Overtime 0.02 0.04 0.04 0. 04 0.00 Total FTEs 5.52 5.54 5.54 5. 74 0.20 2022 Actual 2023 Adopted Budget 2023 Estimate 2024 Budget Change From 2023 Adopted Budget (a) Appropriated fund balance includes: 2022 Actual 2023 Budget 2023 Estimate 2024 Budget $ Bud Change General Radio Operations Depreciation $0 $48,500 $48,500 $60,227 $11,727 Phase In of Motorola Support Charges $175,712 $133,384 $133,384 $84,081 ($49,303) Equipment Replacement Depreciation $958,616 $646,591 $647,014 $559,542 ($87,049) Reduction of Revenues from MKE Core Payment $0 $0 $0 $80,765 $80,765 Phase in of PPA position $0 $0 $0 $33,215 $33,215 Compensation study $0 $0 $0 $2,768 $2,768 Total Radio Services Fund Balance $1,134,328 $828,475 $828,898 $820,598 ($7,877) Unanticipated Equipment Replacemet $0 $50,000 $0 $50,000 $50,000 (b) Amounts charged back to departments provides a sinking fund to build up Radio Servi ces Fund balance 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. 96 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: 2022 Actual 2023 Target 2023 Estimate 2024 Target Percent of time the system is available overalll (reliability) 100.00% 99.999 100.00% 100.00% Percent of time the system has unimpaired coverage(performance) 98.20% 98.0% (a) 98.30% 98.50% (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 t o “Advanced System Key” to enhance security and prevent tampering.  Digital system augments security by adding military -grade authenticati on to prevent hackin g from illeg al radios. Trunked subscriber reprogramming. Agencies using the trunked radio sy stem enjoy tremendous flexi bility in their ability to select, deploy , and use talk groups (channels) countywide for daily operations and emerg ency interoperability. 2022 Actual 2023 YTD (7/31) 2023 Estimate (a) 2024 Target County 1,145 19 300 300 In-County Municipal 1,904 2,405 2,900 800 Out-of-County 39 31 4 40 TOTALS 3,088 2,455 3,204 1,140 (a) 2022 and YTD 2023 County total is higher than average because of FM radio replacement program 97 Radio Services Emergency Preparedness Program Fund General Radio Operations Program Description General Radio Operations Provides radio design and engineering consultation services, purchasing, instal lation, operation, and servicing of tr aditional radios and base stat ions, including new Communication C enter radio conso les and rela ted equipment (d ispatch operations). Operations inclu de maintenance and repair servi ces of two- way radio communication (rem aining UH F, VHF, and RF), user equipme nt repair and maintenance, and dispatch consoles. This program a rea services transmitters, microwave, and public safety a ircards within the c ounty and municipalities in surrounding counties at reasonable fee charges. I n addit ion, this program area works with the private sector and Corporat ion Counsel to negotiate tower site leases w ith w ireless cell ular phone service providers. 2022 Actual 2023 Budget 2023 Estimate 2024 Budget Budget Change Staffing (FTE) 5.52 5.54 5.54 5.74 0.20 General Government $0 $320 $320 $86 ($234) Fine/Li censes $0 $0 $0 $0 $0 Charges for Services $845,936 $873,464 $883,547 $952,440 $78,976 Interdepartmental $258,448 $256,612 $258,141 $263,303 $6,691 Other Revenue $0 $0 $0 $0 $0 Appr. Fund Balance $252,347 $242,111 $242,534 $261,055 $18,944 County Tax Levy (Credit) $0 $0 $0 $0 $0 Total Revenues $1,356,731 $1,372,507 $1,384,542 $1,476,884 $104,377 Personnel Costs $663,074 $685,168 $678,984 $747,747 $62,579 Operating Expenses $420,450 $460,376 $437,056 $555,734 $95,358 Interdept. Charges $142,197 $154,928 $140,539 $148,403 ($6,525) Fixed Assets (Memo) (a) $0 $149,636 $124,636 $25,000 ($124,636) Total Expenditures $1,225,721 $1,300,472 $1,256,579 $1,451,884 $151,412 Rev. Over (Under) Exp. $131,010 $72,035 $127,963 $25,000 ($47,035) (a) Total expenditures exclude fixed assets to conform with financial accounting standards. Fixed asset purchase orders will be funded with ex isting fund balance and are included in t he depar tment’s fixe d asset request . Fixed assets in the 2023 budget includ e managed detection a nd response (MDR), remote security upgrade service (RSUS) implementa tion, and unanticipated ra dio replacement totaling $149,600. Fixed assets in the 2024 budget include $25,000 for unanticipated radio replacements. Program Highlights Revenues increase $104,400 consisting of c harges for services revenue increasing by $79,000 with various municipal charges increased by $33,000. There is additional cost to continue associated with the county ’s compensation study. Tower site leasing revenue increases $46,000 related to increasing contracted rates with vendors and renewal of the tower site at UW-Milwaukee at Waukesha. Interdepartmental revenues increase by $6,700, due to the annual inflation on se rvices. Radio Services appropriated fund balance use increases by $18,900, reflecting costs to continue for network mo nitoring service, d epreciation, and digital radio system report generating software, intended to gradually distribute the impact of new softwar e support charges t o municipalities and county departments. Personnel c osts increa se by $ 62,600, reflec ting t he cost to c ontinue. In addition, 0. 20 FTE of a 1.00 FTE shared financial analys t posit ion i s being transferred back to the Department of Administrati on, and the department is budgeting 0.40 FTE of a newly created progra ms and projects analyst position in this program. Operating expenses increase by $95,400, due primarily to an increase in utilities and system support services. Interdepartmental charges decrease by $6,500, due to removal of a redundant charge from Radio Services. 98 Radio Services Emergency Preparedness Program Fund Equipment Replacement Program Description Provides for the accumulation of funding to afford the replacement of equ ipment after the useful life is exhausted. Equipment i ncluded in this funding ac cumulation i s trunked r adio repl acements for county departments’ r adio (portable/mobile/sirens) units, including Sheriff ancil lary i tems such as cases, sp eakers, and microphones. 2022 Actual 2023 Budget 2023 Estimate 2024 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) $303,602 $266,049 $266,049 $274,031 $7,982 Other Revenue $0 $0 $0 $0 $0 Appr. Fund Balance (b) $881,981 $586,364 $586,364 $559,543 ($26,821) County Tax Levy (Credit) $0 $0 $0 $0 $0 Total Revenues $1,185,583 $852,413 $852,413 $833,574 ($18,839) Personnel Costs $0 $0 $0 $0 $0 Operating Expenses $617,899 $586,364 $542,928 $534,543 ($51,821) Interdept. Charges $0 $0 $0 $0 $0 Fixed Assets (Memo) (c) $0 $25,000 $0 $25,000 $0 Total Expenditures $617,899 $586,364 $542,928 $534,543 ($51,821) Rev. Over (Under) Exp. $567,684 $266,049 $309,485 $299,031 $32,982 (a) Amounts charged back as lease charges to departments provides a sinking fund to build up Radio S ervices Fund Bal ance 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 wi ll be funded with existing fund balance and are included in the department’s fixed asset request . Fixed assets in the 2023 and 2024 budgets include unplanned equipment replacement of $25,000. Program Highlights Revenues conti nue the accumulation of funds for c ounty depart ments t o be us ed as a user equipment replacement fund. Interdepartmental revenues from e quipment fund r eplacement charges increase by $8,000 due to the costs associated with the replacement of outdated inventories. Operating expenses decrease by $51,800 due to reductions in depreciation expenses. Depreciation and trunked radio replacement costs are fully offset by the appropriatio n of Radio Services Fund balance. 99 Radio Services Emergency Preparedness Program Fund Activity – Radio Replacement Charges Trunked Radio System 2023 2024 2023 2024 Department # of Radios (a) # of Radios (a) Budget (a) Budget (a) $ Change Public Works 136 124 $50,465 $51,979 $1,514 Parks & Land Use 86 84 $35,609 $36,677 $1,068 Sheriff 304 306 $147,840 $152,275 $4,435 Public Works - Central Fleet 7 7 $2,463 $2,537 $74 Medical Examiner 6 6 $3,707 $3,819 $112 Emerg. Prep – Emerg. Mgmt. 3 3 $1,775 $1,828 $53 Emerg. Prep - Radio Services 9 9 $5,442 $5,605 $163 Emerg. Prep - Comm. Center 29 28 $12,359 $12,730 $371 Health & Human Services 17 11 $5,963 $6,142 $179 Airport 1 1 $426 $439 $13 Total (b) 598 579 $266,049 $274,031 $7,982 (a) Radio replacement charges ar e b ased 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. 100 District Attorney 101 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 24.59 Victim/Witness Program 8.51 VOCA Grant Program 4.00 District Attorney's Office Victim/Witness 37.10 TOTAL FTE'S 102 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 D epartment represents the people of the State of Wisconsin and County of Waukesha in the courts. The District Attorney and staff prosecut e 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 t he 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 provid