2023 Adopted Budget

2 0 2 3 A D O P T E D B U D G E T B O O K Waukesha County Executive Paul Farrow (Term Expires April 2023) Board of Supervisors (Terms Expire April 2024) Paul L. Decker ................................................................... Chairperson Keith Hammitt .................................................. First Vice-Chairperson James A. Heinrich ....................................... Second Vice-Chairperson Larry Bangs Thomas A. Michalski James Batzko Brian Meier Michael A. Crowley Christine Mommaerts Darryl J. Enriquez Richard Morris Tyler J. Foti Larry Nelson Jennifer Grant Thomas J. Schellinger Joel R. Gaughan Gary J. Szpara Christine M. Howar d Terry Thieme Darlene M. Johnson Jeremy Walz Robert L. Kolb Matthew E. Weil Jacob LaFontain Peter M. Wolff About the cover: Waukesha County Courthouse: At left, the face of Waukesha County’s newly completed four- story addition, which adds 62,000 square feet to the Courthouse complex including six standard courtrooms, one large capacity courtroom, and one intake courtroom. The facility employs state- of-the-art technology to enhance public safety, streamline operations, and improve public access to Criminal and Traffic Court services. Cover photo by: Tony Di Frances, Public Communication Specialist, Waukesha County Parks & Land Use Composition and Layout by: Nicole Armendariz, Press Secretary/PIO to the County Executive The entire budget can be found at http://www.waukeshacounty.gov/budget 2 _____________________________________________________________________________________ TABLE OF CONTENTS _____________________________________________________________________________________  Table of Contents ................................................................ 3 Introduction Budget Message-County Executive Paul Farrow ................ 4 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 Summary Budget Assumptions/Amendments to the Prop. Budget ... 23 Tax Levy Summary ........................................................... 24 Budget Summary .............................................................. 25 Summary by Functional Area by Agency by Fund ............ 26 Tax Levy by Functional Area ............................................. 28 2021-2023 Expenditures ................................................... 30 2021-2023 Revenues ........................................................ 41 Decision Making Criteria New Positions & Budgeted Positions Summary by Functional Area ........ 47 Fund Balance Projections ................................................. 48 Summary of Projected Fund Balance ............................... 49 Functional Area Summary by Fund Type .......................... 54 Appropriation Unit Summary by Fund Type ...................... 55 Strategic Planning and Budget Process Strategic Planning Overview ............................................. 59 Waukesha County Planning Processes ............................ 61 Waukesha County Five Year Financial Forecast .............. 63 Financial Management Policies ........................................ 64 Capital and Operating Budget Process ............................. 69 Financial Structure ............................................................ 72 Waukesha County Budgetary Funds ................................ 74 Fund Descriptions ............................................................. 75 Justice and Public Safety Justice and Public Safety Summary .................................. 79 Emergency Preparedness ................................................. 87 District Attorney ............................................................... 103 Circuit Court Services ..................................................... 119 Medical Examiner ............................................................ 137 Sheriff .............................................................................. 143 Health and Human Services Health and Human Services Summary ........................... 161 Corporation Counsel Child Support General Fund ......... 173 Department of Health & Human Services (H&HS) .......... 179 Health & Human Services General Fund ........................ 184 Administrative/Information Systems ................................ 188 Children and Family Services ......................................... 194 Adolescent and Family Services ..................................... 200 Health and Human Services (Cont.) Clinical Services............................................................... 205 Criminal Justice Collaborating Council ............................ 212 Public Health .................................................................... 215 Veterans’ Services .......................................................... 220 Aging & Disability Resource Division (ADRC) ................ 222 Aging and Disability Resource Center Contract Fund ...................................................... 229 Special Purpose Grant Fund (ARPA) .............................. 231 Parks, Environment, Education and Land Use Parks, Environment, Education and Land Use Summary ......................................................... 233 Register of Deeds ............................................................ 241 University of Wisconsin – Extension ................................ 249 Bridges Library System .................................................... 257 Parks and Land Use ........................................................ 269 Public Works Public Works Summary.................................................... 333 Public Works .................................................................... 341 General Administration General Administration Summary .................................... 385 County Executive ............................................................. 393 County Board ................................................................... 399 County Clerk .................................................................... 407 County Treasurer ............................................................. 415 Department of Administration .......................................... 423 Corporation Counsel ........................................................ 457 Non-Departmental Non-Departmental Summary ........................................... 463 Non-Departmental – General Fund.................................. 469 Health and Dental Insurance Fund .................................. 472 Contingency Fund ............................................................ 479 American Rescue Plan Fund (ARPA)……………………. 480 Debt Service Debt Service .................................................................... 487 Capital Projects Capital Projects ................................................................ 495 Capital Projects Plan ....................................................... 535 Stats/Trends Statistical Trends and Tables........................................... 541 Position Summaries ......................................................... 561 Department Position Detail .............................................. 565 Glossary of Significant Terms .......................................... 626 Glossary of Acronyms ...................................................... 635 Subject Index ................................................................... 636 3 Waukesha County Office of the County Executive Paul Farrow County Executive To: Honorable County Board Members From: Paul Farrow, County Executive Date: December 8, 2022 Dear Honorable County Board Supervisors: This 2023 Adopted Budget is an example of what is possible when local government utilizes creative solutions to tackle complex community issues. The budget includes multiple examples of the County addressing important priorities while improving services and keeping taxes low. Thank you for responsibly representing your constituents throughout the budget development process. Residents have said public safety, and low taxes, and high-quality services are what matters most to them. My goal is to always create a budget that reflects those concerns. Over half of the new tax levy in this budget is dedicated to the areas of Justice and Law Enforcement, with the Sheriff’s Department receiving the most new levy of any county department, continuing a many- years long trend. We remain committed to tackling the backlog in the courts created by closures during the COVID-19 pandemic and are investing in a safer courthouse facility that can meet residents’ needs for decades to come. These initiatives will improve the safety, health, and quality of life of residents while maintaining our conservative fiscal values and conforming to the state’s statutory limits. We are making long-term investments to make communities safer, ensuring our infrastructure is accessible and well maintained, and improving our economic outlook by supporting local businesses via our county’s revolving loan program. Our hard work, innovation, collaboration, strategic planning, and partnership with you, members of the County Board of Supervisors, has made it all possible. The 2023 County general property tax levy totals $112.3 million, an increase of 2.55% or $2,795,860. 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 1.75% as compared to 1.57% in the prior year. This growth in levy is against an equalized property tax base of $73.5 billion, which experienced a 13.0% increase. Once again, we are holding tax levy growth within statutory limits to minimize impacts to homeowners and businesses in order to sustain services required in a county with increased development and a growing population. The Justice and Law Enforcement program areas remain a priority, requiring increased tax levy of $1,531,000 or over half of the new tax levy in total, and 70% of new levy for operations. • The Sheriff’s Department tax levy will increase $845,000, 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 32 municipalities, includes a tax levy increase of $330,000, helping cover the costs of existing staff and pay adjustments for telecommunicators and their supervisors to promote recruitment and retention. • Tax levy increases totaling $280,000 will fund the cost to continue for Circuit Courts and the District Attorney’s Office, helping cover increasing jury trial and interpreter expenses in the Courts, and offsetting minimal or decreasing ongoing state revenue growth for both operations. • Tax levy for the Medical Examiner’s Office increases $76,000, which partially supports a new Deputy Medical Examiner Supervisor and increasing an Administrative Assistant from part-time to full-time to provide additional coverage and support for an increasing caseload. SERVICE LEVEL ADJUSTMENTS: The 2023 budget includes changes in service levels in several areas. • The Department of Health and Human Services (HHS) is budgeting additional resources to help meet the state- mandated elimination of the waitlist for participation in the Children’s Long-Term Support (CLTS) program. The 4 budget increases contract case management support by $900,000 and adds 1.00 FTE human services supervisor position to help manage increasing caseloads and establish continuous enrollment. This expanded capacity, along with the continuation of base program levels, is funded with $1.7 million in additional state revenues. The budget also includes an additional $2.5 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. • HHS will build upon an initiative started in 2022 to provide greater mental health treatment services to youths. During 2022, the County Board approved the creation of 10.00 FTE additional positions to double the treatment capacity up to 150 youths. This expansion is continued in 2023 and is funded with an additional $1.2 million of Medicaid funding provided through the state’s Comprehensive Community Services program and $386,000 of temporary ARPA funds to cover start-up costs to hire and train staff, until Medicaid reimbursements kick-in and cover most program costs. • This year, the county began receiving payments from two opioid lawsuit settlements, and this budget includes nearly $730,000 of that funding to fight the opioid crisis by addressing substance use addiction and the underlying mental health issues that contribute to it. This includes $316,000 for treatment and testing for youth and adult patients, $225,000 to expand existing correctional treatment programs to reduce relapses and recidivism, and $188,000 to fund the pre-trial diversion program that targets low- to moderate-risk defendants, primarily with opioid use disorders. The county will receive ongoing payments from this settlement though 2038. • This budget includes $346,000 to continue an expansion of the Crisis Law Enforcement Collaboration project that was approved mid-year 2022. This ARPA-funded initiative deploys 3.00 FTE crisis clinicians to embed with law enforcement and has been successful in mitigating the amount of time law enforcement remains on scene as well as referring individuals to appropriate care. • The 2023 budget includes $100,000 to create a new 1.00 FTE Assistant Veteran Services Office position, to provide additional coverage and help ensure veterans receive timely service amid increasing client workload that results from recent federal legislation expanding benefit eligibility for Vietnam and Gulf War veterans. This position will be funded through ARPA, with tax levy support phased in over time through attrition of other positions. • This budget also supports economic development by investing an additional $4.5 million in 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 County. The expansion will be funded with $3.0 million of ARPA revenues and $1.5 million in prior-year Professional Baseball District (i.e., Miller Park) taxes received after the tax sunset during 2020—returning those funds back to the community. INVESTING IN INFRASTRUCTURE The 2023 capital budget, with total expenditures of $45.6 million, increases by $17.1 million from the 2022 budget, and includes $20.4 million for the 2023 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 2023 budget also includes $4.3 million for construction on Moorland Road, from Beloit Road to National Avenue in the City of New Berlin, as part of a multi-year effort to rehabilitate and improve major segments along one of the County’s busiest highways. The capital budget appropriates $2.9 million to complete the Lake County Trail Underpass beneath State Highway 67 in the City of Oconomowoc. This project is largely funded through federal, state, and local partnerships, and has been moved up from 2025 to 2023 to enhance safety and alleviate traffic delays for both trail users and motorists. ACKNOWLEDGEMENTS I would like to thank the Waukesha County staff that helped prepare the 2023 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 8, 2022 Dear Honorable County Board Supervisors: The 2023 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 $376.9 million, an increase of $39.5 million from the prior year. Operating budget expenditures increase $22.5 million or 7.3% and is funded largely by state and federal grant awards, described below. Capital project expenditures increase $17.1 million for a total capital budget of $45.6 million and includes multiple projects funded largely with state and federal revenues, including the 2023 construction phase for the courthouse renovation project, construction along Moorland Road, and the completion of the Lake Country Trail underpass. This budget continues careful management of personnel with a cost increase of 5.4% for 2023. This increase is mostly due to positions created during 2022 through County Board-approved and pending ordinances, resulting in an additional net 27.90 FTE, with nearly all of these position costs offset by state or federal funding or offset by reductions in previously contracted positions. After these current-year adjustments, position changes in this budget total a net reduction of 6.20 FTE. The 2023 budget includes changes in key revenue sources. • In March of 2021, the federal government approved the American Rescue Plan Act (ARPA), which allocated $350 billion of direct aid to state and local governments through the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program to support public health; respond to negative economic impacts from the public health emergency; build public sector capacity and address administrative needs; provide premium pay for essential workers; invest in water, sewer, and broadband infrastructure; and support general county government services and infrastructure by offsetting revenue loss due to the pandemic. Waukesha County’s CSLFRF allocation is $78.5 million and allows for project costs to be spent or obligated by December 31, 2024, and completed by December 31, 2026. It is important that ARPA funds are spent judiciously, and Waukesha County established an ARPA management response team with representation from countywide functional areas to help prioritize grant resources that meet critical county needs and provide long-term benefits in the following areas: Community/workforce development and economic recovery, infrastructure, public health response, enhancement of human services, stormwater management, and maintenance of essential services, including public safety. The 2023 budget includes $28.85 million in ARPA-funded initiatives, an increase of $20.8 million from the 2022 budget, with $9.7 million included in operating budgets and $19.1 million budgeted for capital projects, 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 480-485). 6 515 W. Moreland Blvd. Administration Center, Room 310 Waukesha, Wisconsin 53188 Phone: (262)548-7020, Fax: (262)548-7913 www.waukeshacounty.gov o $14 million to partially offset costs of core infrastructure in the renovation of the 1959 Courthouse ( capital project #201705), with another $10 million planned to be used in 2024. Use of ARPA funds offset borrowing needs, saving county taxpayers. o $1.2 million to continue addressing the criminal case backlog caused by the COVID- 19 pandemic. This funding is allocated across the Circuit Courts, District Attorney’s Office, and Crimin al Justice Collaboration Council, with a cross-charge to the Sheriff’s Department for bailiff services. T his is a temporary initiative that is scheduled to end when either the courts backlog is eliminated or December 31, 2023, whichever date is sooner. o $2.0 million for the Sheriff’s Department, including $900,000 to phase -in the cost of pay increases to swor n officers, approved during 2022 to promote recruitment and retention, and $800,000 to replace de -supported taser equipment. o $2.7 million for Health and Human Services (HHS), including $804,000 for improving child welfare infrastructure, $399,000 for HHS technology improvements, $386,000 for expansion of youth mental health services, and $346,000 to embed crisis service staff with law enforcement. o $1.0 million for stormwater management , including $835,000 for non- point pollution m itigation and $100,000 to rebuild catch basins. o $3.1 million for countywide technology projects, including $2.7 million for the first -year implementation of an Enterprise Resour ce 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. • Reflecting recent favorable trends in real estate market activity and valuation, real estate transfer fee revenues in the Register of Deeds Office increases $250,000. • Continuing strong demand for quality o utdoor recreation leads to an increase in various Parks fees (e.g., annual/daily entrance stickers, camping fees) of $300,000. PROJECT FUNDING AND DEBT MANAGEMENT T he County values strategic long-range capital planning, budgeting, and debt management policies and practices. Property tax levy support for the capital budget increases $210,000 to $1.5 million. Tax levy and the use of governmental fund balance of $1.3 million and other revenues of $20.7 million, including $19.1 million of ARPA funding towards multiple projects, maintains the County’s “down payment” at 70% of net capital costs, above the target policy of 20%. Borrowed funds are budgeted at $12.5 million, an increase of $1.2 million from the 2022 budget. This includes $10.0 million in borrowing for the capital plan, an increase of $500,000 from the 2022 budget, and $2.5 million in borrowing for major vehicle replacements, an increase of $700,000. The County’s 2023 debt service expenses are budgeted at $16.1 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 o pportunity 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 636-637 for the Subject Index) The following should assist the reader with answe ring 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 2023 Budget? 4 Taxes! 2023 Edition What is the impact of the levy limit on the budget over time? 24 How much of this budget is supported by tax levy? 25 Which areas get the most tax dollars? 28-29 How is the County Organized? How is the county organized? 10, 12 What departments are in each functional area? 26-27 Pillars? What do they have to do with organizing the county? 60 How many people are working in all of these departments? 565 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? 41-46 Are my taxes higher or lower than other counties? 551-552 Big Projects in 2023 & Beyond! What are the big projects this year? 499-500 How are we paying for these projects? 489 Can we afford to do all of these projects? 491 What areas are planning for projects over the next five years? 536-537 Where can I find out more about the American Rescue Plan Act? 480-485 Sounds like a plan! What factors do you consider when developing the budget? 23 How many plans does the county have and what do they have to do with the budget? 61 What is the process for developing the budget? 69 Fun Facts & Stats How many municipalities does Waukesha County have? 13 What are Waukesha County’s unique economic demographics? 14 What is the population of the county? 545 What is the county’s equalized property value by municipality? 546 What is the levy rate history and how does it compare to the actual levy amount? 549 Who are the department heads? 638 8 READER’S GUIDE Introduction 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 Service Excellence and County-wide Pillars; County Planning Process; Financial Management Policies; Capital and Operating Budget Process; Budget Amendment Process and Financial Structure of the county. The Operating, Debt Service, and Capital budgets are presented within functional areas with a summary section included at the beginning of each area. Functional areas include: Justice and Public Safety - Court system, correctional operations, and public safety. Health & Human Services - Services to improve quality of life and self-sufficiency. Parks, Envir, Educ & Land Use - Recreational, educational, environmental, and land use activities. Public Works - Road planning, design and maintenance, county-wide fleet maintenance, airport, transit, and facilities maintenance. General Administration - County governmental functions and administrative support. Non-Departmental - County-wide items not within direct control of a specific department, an internal service fund for health and dental insurance, and the Contingency Fund. Debt Service - Principal and interest payments on long-term general obligation debt. Capital Projects - Major acquisition and construction of infrastructure or technology improvements with long-term financing requirements. The Statistics/Trends section includes general county trend data such as population and equalized value; five- to ten-year data trends of expenditures, revenues, and debt service, and comparative property tax rates. Each department is introduced by a page that details the functional/program structure of that department. The summary page includes the fund type. Fund types are defined in the Glossary of Significant Terms and explained in the Fund Description pages of the Summary section and Fund Structure section of the Strategic Planning and Budget Policies section. 9 WAUKESHA COUNTY DEPARTMENTS BY FUNCTIONAL AREA CHART Waukesha County Justice and Public  Safety Emergency  Preparedness District Attorney Circuit Court Medical Examiner Sheriff Health  and Human  Services Corporation  Counsel:  Child Support Health and Human  Services Parks, Environment,  Education,  & Land Use Register of Deeds UW‐Extension Bridges Library System Parks and Land Use Public Works Public  Works General  Administration County Executive County Board County Clerk County Tre as ure r Department of  Administration Corporation  Counsel Non‐Departmental Non‐Departmental DEPARTMENTFUNCTIONAL AREA 10 READER’S GUIDE Department Budget Sections Department operating budgets are intended to highlight the budget and policy issues of each department presented in the following format: Department Statement of Purpose/Summary - This section includes the department’s statement of purpose, summary of the 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 summarizing 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 Pillars. The five pillars are (1) Customer Service, (2) Quality, (3) Team, (4) Health and Safety, and (5) Finance. Departmental objectives (goals) – focus on areas that utilize significant budget resources. Performance Measures - are metrics that demonstrate level of achievement over multiple years. Current and Planned Capital Projects - This section provides a listing of open and 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 operating impact is also identified with a cross reference to the project summary information. Budgeted Positions Summary - This section summarizes personnel information (detailed listings of funded positions 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 accounts grouped by purpose for budgetary control, including: 1. Personnel Costs - Costs of all salary and non-salary compensation incurred in accordance with county policy. This includes wages, temporary extra help, and overtime compensation paid to county employees. This also includes compensation for sick leave, holiday, vacation, education leaves, and uniform allowances. Major employee benefits include the Wisconsin Retirement System pension, Social Security contributions, and health, dental, life, and long- term disability insurance. 2. Operating Expenses - Costs of all utilities, materials, supplies, 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, supplies, or services purchased by one county department from another county department (mainly provided by internal service funds). 4. Fixed Assets/Improvements - Costs of all equipment items (more than $5,000) purchased by departments. This 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 expenditure area that a department budgets and accounts for in its operations. This section identifies prior-year actual, current-year adopted budget, current-year estimate, ensuing-year budget request, and the change in budgeted dollars from current to ensuing year by program. Program budget highlights include major expenditure and revenue changes, along with budget year program changes, initiatives and key department budget issues specific to the ensuing budget year, new positions, and significant position changes. The Subject Index provides page number references for listed subjects. 11 Judicial Branch Legislative Branch Legend Elected Officials County and State Shared Governance Board or Commission Governance Executive Branch Waukesha County Organizational Chart Citizens of Waukesha County County Executive County Board Circuit Court Judges Corporation CounselAdministration Health & Human Services Medical Examiner Parks and Land Use Public Works Research & Audit ServicesClerk of Courts County Clerk Sheriff Treasurer Court Commissioners Juvenile Court Probate Court UW Extension Federated Library LegislativeEmergency Preparedness District Attorney Register of Deeds 12 WAUKESHA COUNTY, WISCONSIN  COMMUNITY PROFILE COUNTY POPULATION*  As of 1/1/2022  410,769  2020 Census   406,978  *WI  Department  of  Administration (2022), U.S. Census Bureau (2020) EQUALIZED PROPERTY VALUES  Including TID  $75,406,493,900  Excluding TID  $73,452,931,500  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 dist ricts 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.  Effectiv e 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, 21 villages and 9 towns.  The County Board is  represented by 25 County Board Supervisors.  13 EMPLOYEES 2021 ProHealth Care 5,000 EQUALIZED 2020 Kohl's Department Stores 4,000 VALUE RANK Froedtert 3,980 Wimmer Brothers $257,867,300 2 Roundy's (Kroger) 3,400 The Corners of Brookfield* $214,503,400 1 Quad Graphics Inc.* 3,000 ProHealth Care $186,061,624 3 Advocate Aurora Healthcare 2,800 Brookfield Square* $166,028,200 6 General Electric Healthcare 2,397 Individual (Thomson) $161,555,400 4 Milwaukee Electric Tool/Empire Level 2,161 Aurora $143,069,700 7 Generac 1,750 Kohl's Department Stores $136,646,400 5 School District of Waukesha 1,600 Fiduciary Real Estate Development $132,744,300 9 Target Corporation 1,565 Target Corporation $118,011,700 8 Wal-Mart Corporation 1,517 Irgens $115,383,400 N/A Waukesha County 1,404 Subtotal $1,631,871,424 Eaton Cooper Power Systems 1,100 % Total 2021 Equalized Value** 2.4% Waukesha County Technical College 1,100 *Includes adjacent and nearby properties owned by multiple entities BMO Harris Bank, N.A. 1,032 **2021 total equalized value including TID of $66,686,337,700 Spring City/Pieper Electric 1,000 Source: Waukesha County Tax System & Wisconsin Department of Revenue Subtotal 38,806 See Waukesha County Annual Comprehensive Financial Report for more detailed information * No survey responsed received in 2022. Latest response available (2021) is used. Source: The 2021-2022 Business Journal Book of Lists, Data Axle Genie, (www.dataaxlegenie.com), publically available disclosure documents available on EMMA.msrb.org, the County and employer contacts April 2022. CONSTRUCTION & BUILDING PERMITS Residential Value Year Number in 000's 2021 1,124 $599,050 EMPLOYMENT BY INDUSTRY 2020 868 $393,312 INDUSTRY 2021 NAICS (1) 2019 879 $354,686 Retail Trade, Transportation, Utilities 48,946 2018 1,061 $437,265 Manufacturing 41,310 2017 855 $351,821 Education and Health 41,526 Source: U.S. Department of Commerce Professional and Business Services 34,925 Leisure and Hospitality 19,748 Construction 17,678 Financial Activities 15,760 INCOME, JOBS, AND UNEMPLOYMENT Other Services (2) 8,171 PER CAPITA INCOME, 2021 (1) Public Administration 6,231 Waukesha County $82,032 Information 3,577 State of Wisconsin $59,626 Total 237,872 United States $64,143 (1) North American Industry Classification System JOBS, 2021 (2) 237,872 Source: Wisconsin Department of Workforce UNEMPLOYMENT RATE, 2021 (3) 3.1% 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 2019 $11,140,259 $1,513,522 $294,986 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 % of Total 19.0% 2.3% 0.5% See STATS/TRENDS Section for more detailed information * Includes Tax Incremental District Value $47,857,267 $886,813 $51,003,150 $893,618 77.0% 1.2% $58,082,799 $925,014 $42,779,364 $808,507 $45,119,301 $871,812 EQUALIZED PROPERTY VALUE BY CLASS * ($000's) Residential Personal Commercial Mfg.Property WAUKESHA COUNTY, WISCONSIN ● COMMUNITY PROFILE ECONOMIC DEMOGRAPHICS LARGEST EMPLOYERS PRINCIPAL TAXPAYERS EMPLOYER TAXPAYER 14 WAUKESHA COUNTY, WISCONSIN  COMMUNITY PROFILE DEMOGRAPHICS ELEMENTARY AND SECONDARY EDUCATION School Districts Arrowhead Union High; Elmbrook; Hamilton; Hartland-Lakeside; Kettle Moraine; Lake Country; Menomonee Falls; Merton Community; Mukwonago; Muskego-Norway; New Berlin; Norris; North Lake; Oconomowoc Area; Pewaukee; Richmond; Stone Bank; Swallow; Waukesha Educational Attainment: Percent High School Graduate or Higher* Waukesha County: 96.2% Wisconsin: 92.6% *Source: US Census Bureau, https://data.census.gov, American Community Survey 5-Year Estimates, updated annually. SCHOOL ENROLLMENT* 2021-2022 Academic Year Public: 61,222 Private: 9,676 Home schooling: 1,630** *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 408 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 2023 Tax Levy Summary …………………………………………………………………… …24 Tax Levy by Functional Area 2023 compared to 2019 ...................................................... 28 2019-2023 Budgeted Tax Levy by Functional Area ........................................................... 29 2023 Expenditures by Functional Area as a Percent of Total ........................................... 31 2023 Revenues as a Percent of Total ................................................................................ 42 Budgeted Total Revenues 2023 ......................................................................................... 42 Intergovernmental Revenues ............................................................................................. 44 Charges for Services .......................................................................................................... 44 Five-Year Financial Forecast .............................................................................................. 63 Justice & Public Safety 2021-2023, Expenditures, Revenues & Tax Levy ....................... 81 Health & Human Services 2021-2023, Expenditures, Revenues & Tax Levy ................... 163 Parks, Environment, Education and Land Use 2021- 2023, Expenditures, Revenues & Tax Levy ..................................................................... 235 Public Works 2021-2023, Expenditures, Revenues & Tax Levy ....................................... 335 General Administration 2021-2023, Expenditures, Revenues & Tax Levy ....................... 387 Non-Departmental 2021-2023, Expenditures, Revenues & Tax Levy ............................... 465 Debt Service Requirements, Payments 2022-2033 ........................................................... 490 Projected Debt Service, Five-year Capital Projects Plan ................................................... 493 Waukesha County Capital Projects Plan by Functional Area 2023- 2027 ......................... 536 County Tax Levy Dedicated to State Mandates ................................................................. 543 Equalized Property Value, Rate of Change ....................................................................... 547 Equalized Property Value by Class of Property ................................................................. 548 Out standing Debt Per Capita .............................................................................................. 553 Debt Service as a Percent of Operating Expenditures ...................................................... 554 Operating Revenues Per Capita ......................................................................................... 555 Operating Expenditures Per Capita .................................................................................... 556 Employees Per 1,000 Population ....................................................................................... 557 16 LIST OF TABLES 2023 Budget Summary ....................................................................................................... 25 2023 County Tax Levy Breakdown ..................................................................................... 25 2023 Budget Summar y by Functional Area by Agency by Fund ........................................ 26 2022-2023 Tax Levy by Function ........................................................................................ 29 2021-2023 Expenditure Summary ...................................................................................... 30 2021-2023 Revenue Summary ........................................................................................... 41 Budgeted Positions 2022-2023, Summary by Functional Area .......................................... 47 Functional Area Summary by Fund Type ........................................................................... 54 Appropriation Unit Summary by Fund Type ........................................................................ 55 Justice and Public Safety Summary by Agency .................................................................. 82 Justice and Public Safety Budgeted Positions 2021-2023 .................................................. 86 Health and Human Services Summary by Agency ............................................................. 164 Health and Human Services Budgeted Positions 2021-2023 ............................................. 170 Parks, Environment, Education and Land Use Summary by Agency ................................. 236 Parks, Environment, Education and Land Use Budgeted Positions 2021-2023 ................. 240 Parks & Land Use Three Year Maintenance Plan .............................................................. 279 Public Works Summary by Agency ..................................................................................... 336 Public Works Budgeted Positions 2021-2023 ..................................................................... 339 Public Works Building Improvement Plan ........................................................................... 350 2023 Vehicle Replacement Plan ......................................................................................... 378 Five-Year Vehicle Replacement Plan ................................................................................. 379 General Administration Summary by Agency ..................................................................... 388 General Administration Budgeted Positions 2021-2023 ..................................................... 391 Non-Departmental Summary by Agency ............................................................................ 466 American Rescue Plan Act (ARPA) ..................................................................................... 480 Current and Planned Debt Service Requirements .............................................................. 492 2023 Capital Budget Expenditure Plan ............................................................................... 498 2023 Capital Project Listing ................................................................................................ 499 Five -Year Capital Projects Plan Summary .......................................................................... 537 Five-Year Capital Project Listing ......................................................................................... 539 County Demographics Statistics Trends ............................................................................. 544 Waukesha County Population ............................................................................................. 545 Waukesha County Equalized Property Value by Municipality ............................................ 546 General County Purpose Property Tax Levy Data .............................................................. 549 Bridges Federated Library Property Tax Levy Data ............................................................ 550 Comparative County Property Rates for 2022 Adopted Budget ......................................... 551 Comparative Property Tax Per Person for 2021 and 2022 Budgets ................................... 552 Personnel Costs as a Percent of Net Operating Budget ..................................................... 558 General County Tax Levy as a Percent of Net Expenditures 2019-2023 ........................... 559 Operating and Capital Budget Summary with 8 Months Information .................................. 560 Budgeted Positions Summary by Department, Total FTEs ................................................ 561 Summary of Net Change in Funded Regular Full-Time/Part-Time ..................................... 562 Budgeted Positions Summary, Regular Full-Time/Part-Time ............................................. 564 17 THIS PAGE LEFT BLANK 18 PRESENTED TO Waukesha County Wisconsin For the Fiscal Year Beginning Jan uary 01, 2022 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 ____________________________________________________________________________ 2023 Budget Assumptions/Amendments to the 2023 Proposed Budget ................................ 23 2023 Tax Levy Summary ........................................................................................................ 24 2023 Budget Summary ........................................................................................................... 25 2023 Budget Summary by Functional Area by Agency by Fund ............................................ 26 Tax Levy Comparison Charts by Functional Area ...................................................................... 28 Tax Levy Table by Function ........................................................................................ 29 Expenditures 2021-2023 Expenditures Summary Table ................................................................... 30 2023 Expenditure Highlights ....................................................................................... 31 Pie Chart Expenditures as a Percent of Total by Function .......................................... 31 Revenues 2021-2023 Revenue Summary Table ......................................................................... 41 2023 Revenue Highlights ............................................................................................ 42 Pie Chart Revenues as a Percent of Total by Source ................................................. 42 Decision Making Criteria New Positions & Budgeted Position Summary by Functional Area .................................................... 47 Fund Balance Projections ....................................................................................................... 48 Summary of Projected Fund Balance ......................................................................... 51 Functional Area Summary by Fund Type ............................................................................... 54 Appropriation Unit Summary by Fund Type ............................................................................ 55 ___________________________________________________________________________ 22 2023 Budget Assumptions Certain broad assumptions are determined in the first two quarters of 2022 to update the 2021 projections and to establish a basic foundation fo r building the county’s budget, as the first year in the five-year budget projections. These general assumptions provide a fram ework to county staff, the County Executive, and the County Board of Supervisors for setting priorities, dete rmining service le vels, and allocating limited fi nancial 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 2023 Budget development:  Inflation levels began increasing early in 2021 and have continued to rise at high single-digit percent rates on a year-over- year basis into 2022. There are many factors that have led to increasing pric es, including a rebound in consumer demand following pandemic precautions, supply chain disruptions, risi ng fuel costs, and low unemployment resulting a tight labor market. The initial five-year forecast mi rrored these conditions, which is far higher than the typically levy growth factor (n et new construction) allowed under state-mand ated levy limits that are typically around 1.5%. For budget resource allocation purposes, a more modest inflationary factor of 2.5% was a ssumed, understanding that price increases would vary by commodity and service and that historica lly 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 recove ry higher costs through grant s and other outside funding sources, where appropriate.  Net personnel cost appropriations include steady modest incr eases in salaries along with health insurance premium charges that were projected to increase 5% to keep up with claims costs. With updat ed actuarial analysis and the implementation of plan design changes, the 2023 budget assumes an increase in health insurance premiums of 2.5%.  Low unemployment levels have contributed to a competitive labor market, driving up the price of labor in several programs. The budget assumes pay adjustments in multiple areas to hel p promote recruitment and retention in order to maintain continuity of services to the public. In some cases, the cost impact of thes e pay adjustments are being phased-in using temporary usage of grant funds. The county conducts a co mpensation study, comparing the wages and salaries of its workforce with comparable public sector entities and private businesses, every five years. The next compensation study is planned for 2023, and these pay adjustments are being budgeted in anticipation of the study’s recommendations.  After several years of stable, low fuel prices, the budget assumes a 59% increase in fuel prices, from $2.39/gallon ($2.60/gallon with $0.21/gallon markup) to $3.79/gallon ($4.00/gallon with markup). Ther e is considerable price volatility, with higher price levels mostly due to increased consumer/business demand since pandemic restrictions were eased, lower refining capacity that restricts supply of finished petroleum products, and other even ts (e.g., natural disasters, internationa l conflict). The budget assumes the temporary use of American Rescue Plan Act (ARPA) funds to mitigate the cost impact to operations, with departments covering the first 5% of the increase up to $2.72/gallon (with markup) and ARPA funds covering the rest. The use of ARPA funds will help prevent making substantial cuts to operations while waiting for fuel prices to stabilize and allow the county to continue phasing up budgets, if necessary.  Significant revenue issues linked to economic activity impact the 2023 budget:  The Federal Reserve significantly reduced interest rates at the outset of the COVID- 19 pandemic in 2020, which reduced the county’s investment income. More recently, the Federal Reserve has initiated multiple interest rate increases to mitigate inflation. While this is expected to have a favorable effect on the county’s investment income, there may be a lag in earnings as the county’s investment portfolios turnover. For that reason, the 2023 budget continues to conservatively assume $500,000 of federal funding from t he American Rescue Plan Act (ARPA) – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program, to offset potential negative impacts to the General Fund, if needed.  After decreasing revenues from penalty and interest on del inquent 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), these revenues will be decreased $50,000 in 2022 to help bring the budget more in-line with actual revenues.  Reflecting recent favorable trends in real estate market activity and valuation, real estate transfer fee revenues in the Register of Deeds Office were assumed to increase $100,000 (was increased $250,000 in the 2023 budget).  Major state revenue funding areas include the following:  General Transportation Aids were anticipated to decrease $100,000 based on current-year allocation.  Most other intergovernmental aid revenues are assumed to remain flat. County Board Amendments to the 2023 County Executive Proposed Budget The County Board approved the County Executive’s Proposed 2023 Budget without amendments. 23 ___________________________________________________________________________________ 2023 General County Tax Levy Summary ___________________________________________________________________________________ Section 66.0602 of the Wisconsin State Statutes, imposes a limit on property tax levies by cities, villages, towns, and counties. These entities cannot increase their tax levy by a percentage that exceeds their prior year change in equalized value due to net new construction plus an increment for terminated Tax Incremental Districts. The limit also includes exemptions for debt service obligations, consolidated services and unused tax levy from the prior year. The 2023 adopted budget requires a general county tax levy of $112,298,983, which is an increase of 2.55% or $2,795,860. Trends in expenditures follow available rev enue associated with state program changes and/o r capital project needs using bond funding. $280.9 $290.1 $303.7 $316.7 $310.4 $333.7 $372.9 $179.1 $186.7 $199.4 $210.5 $202.6 $224.2 $260.6 $101.8 $103.4 $104.4 $106.2 $107.8 $109.5 $112.3 $- $50.0 $100.0 $150.0 $200.0 $250.0 $300.0 $350.0 $400.0 2017 2018 2019 2020 2021 2022 2023 T otal Expenditures, Revenue, Tax Levy (Excludes Bridges Library System Tax) (In Millions $) Expenditure w/o Library Tax Revenues (Includes Fund Balance) Tax Levy The charts 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 2017 2018 2019 2020 2021 2022 2023 Tax Levy Increase vs Levy Limit Limit Actual Increase 24 2022 Adopted 2023 Budget Budget $ % OPERATING BUDGETS Gross Expenditures (a) $308,888,843 $331,344,450 $22,455,607 7.27% MEMO: Less Interdept. Charges (b) $44,481,035 $46,217,949 $1,736,914 3.90% MEMO: Net Expenditures (b) $264,407,808 $285,126,501 $20,718,693 7.84% Less: Revenues (Excl. Retained Earnings) $187,691,531 $205,861,967 $18,170,436 9.68% Less Net Appropriated Fund Balance $9,279,598 $10,686,008 $1,406,410 TAX LEVY - OPERATING BUDGETS $111,917,714 $114,796,475 $2,878,761 2.57% CAPITAL PROJECTS BUDGET Expenditures $28,516,000 $45,603,000 $17,087,000 59.9% Less: Revenues $21,037,968 $41,768,501 $20,730,533 98.5% Less: Appropriated Fund Balance $6,185,917 $2,332,384 ($3,853,533) TAX LEVY-CAPITAL PROJECTS BUDGET $1,292,115 $1,502,115 $210,000 16.3% COUNTY TOTALS Expenditures (b) $337,404,843 $376,947,450 $39,542,607 11.7% Less: Revenues $208,729,499 $247,630,468 $38,900,969 18.6% Less: Appropriated Fund Balance $15,465,515 $13,018,392 ($2,447,123) County General Tax Levy (Excl Library)(c) $109,503,123 $112,298,983 $2,795,860 2.55% Federated Library Tax Levy (d) $3,706,706 $3,999,607 $292,901 7.9% Total County Tax Levy (c) $113,209,829 $116,298,590 $3,088,761 2.73% (a) (b) (c) (d) 2022 Adopted 2023 Budget Budget $ % General County Tax Levy $109,503,123 $112,298,983 $2,795,860 2.55% General County Tax Rate $1.6847 $1.5289 ($0.1558) -9.25% General County Equalized Value $64,997,770,400 $73,452,931,500 $8,455,161,100 13.01% Federated Library Tax Levy $3,706,706 $3,999,607 $292,901 7.90% Federated Library Tax Rate $0.2291 $0.2156 ($0.0135) -5.89% Federated Library Equalized Value $16,179,685,200 $18,555,002,500 $2,375,317,300 14.68% Adopted Budget Incr/(Decr) From 2022 Adopted Budget 2023 Budget Tax Levy Breakdown (General County and Federated Library) 2023 operating budget net expenditures are $285,126,501 and total County net expenditures are $330,729,501 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 2023 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 (1.75% for 2023), with adjustments for debt service, the closure of tax increment districts, and prior-year unused levy capacit y. The 2023 gross operating budget expenditure increase is largely funded by state and federal revenues, including an increase of $7.7 million from the American Rescue Plan-Coronavirus State and Local Fiscal Recovery Funds program, $4.2 million related to Children with Long-Term Support Needs, and several others funding increases, mostl y in the Health and Human Services functional area. 2023 BUDGET SUMMARY Incr/(Decr) From 2022 Special County Library tax applied to those Waukesha County communities without a library. 25 Tax Levy AGENCY FUND BAL $ Change NAME EXPEND. REVENUES ADJUST. TAX LEVY '22 - '23 (b) JUSTICE AND PUBLIC SAFETY EMERGENCY PREPAREDNESS General $7,788,197 $764,380 $80,129 $6,943,688 $330,000 Radio Services $1,886,836 (a) $2,224,920 ($338,084) $0 $0 Radio Svcs. Rtnd. Earn. $0 ($338,084) $338,084 $0 $0 Radio Svcs. Fund Bal. Appr. $0 ($828,475) $828,475 $0 $0 DISTRICT ATTORNEY $3,510,648 $1,309,674 $18,120 $2,182,854 $50,000 DISTRICT ATTORNEY - ARPA $573,000 $573,000 $0 $0 $0 CIRCUIT COURT SERVICES $10,465,977 $4,366,179 $50,000 $6,049,798 $230,000 CIRCUIT COURT SERVICES - ARPA $611,397 $611,397 $0 $0 $0 MEDICAL EXAMINER $2,638,708 $1,288,968 $60,900 $1,288,840 $76,365 SHERIFF - ARPA $955,000 $955,000 $0 $0 $0 SHERIFF $48,049,486 $15,532,647 $674,320 $31,842,519 $845,000 Subtotal: Justice & Public Safety $76,479,249 $26,459,606 $1,711,944 $48,307,699 $1,531,365 HEALTH AND HUMAN SERVICES CORPORATION COUNSEL Child Support (General Fund) $2,973,878 $2,561,012 $0 $412,866 $25,413 HEALTH & HUMAN SERVICES Human Services (General Fund) $93,164,131 $65,745,314 $284,443 $27,134,374 $150,000 Aging and Disability Resource Center Contract (ADRC) Fund $3,825,589 $3,825,589 $0 $0 $0 HHS - ARPA $1,690,965 $1,690,965 $0 $0 $0 Subtotal: Health and Human Services $101,654,563 $73,822,880 $284,443 $27,547,240 $175,413 PARKS, ENVIR, EDUC. & LAND USE REGISTER OF DEEDS $1,442,652 $4,076,500 $0 ($2,633,848) ($201,000) UW-EXTENSION: EDUCATION $441,208 $87,331 $0 $353,877 $2,000 BRIDGES LIBRARY SYSTEM County $3,999,607 $0 $0 $3,999,607 $292,901 State Aids $2,234,917 $2,081,841 $153,076 $0 $0 CAFÉ Shared Automation $564,949 $575,949 ($11,000) $0 $0 CAFÉ Rtnd. Earn. $0 ($11,000) $11,000 $0 $0 CAFÉ Rtnd. Fund Balance $0 ($77,517) $77,517 $0 $0 PARKS & LAND USE General $14,120,038 $6,707,277 $78,000 $7,334,761 $25,000 Community Development $6,959,921 $6,959,921 $0 $0 $0 Workforce Innovation $2,220,434 $1,947,934 $150,000 $122,500 $122,500 Tarmann Parkland Acquisitions $400,000 $0 $400,000 $0 $0 ARPA - Parks $4,500,000 $3,000,000 $1,500,000 $0 $0 Golf Courses $2,294,695 (a) $2,240,128 $54,567 $0 $0 Golf Course Rtnd. Earnings $0 $54,567 ($54,567) $0 $0 Golf Course Fund Bal. Appr. $0 $0 $0 $0 $0 Ice Arenas $1,274,381 (a) $1,137,590 $136,791 $0 $0 Ice Arenas Rtnd. Earnings $0 $136,791 ($136,791) $0 $0 Ice Arenas Fund Bal. Appr. $0 $0 $0 $0 $0 Material Recycling Facility $4,272,101 (a) $3,642,580 $629,521 $0 $0 MRF Retained Earnings $0 $629,521 ($629,521) $0 $0 MRF Fund Bal. Appr. $0 ($433,225) $433,225 $0 $0 Subtotal: Parks, Env., Ed. & Land Use $44,724,903 $32,756,188 $2,791,818 $9,176,897 $241,401 (b) 2023 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND 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. The 2022 adopted budget has been restated for comparison purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. 2023 ADOPTED BUDGET (a) 26 Tax Levy AGENCY FUND BAL $ Change NAME EXPEND. REVENUES ADJUST. TAX LEVY '22 - '23 (b) 2023 BUDGET SUMMARY BY FUNCTIONAL AREA BY AGENCY BY FUND 2023 ADOPTED BUDGET PUBLIC WORKS DEPARTMENT OF PUBLIC WORKS General $9,099,676 $509,022 $260,000 $8,330,654 $85,000 Transportation $17,621,236 $14,086,527 $50,000 $3,484,709 $165,000 Central Fleet Maintenance $4,552,942 (a) $4,643,005 ($90,063) $0 $0 Central Fleet Rtnd. Earnings $0 ($90,063) $90,063 $0 $0 Central Fleet Fund Bal. Appr. $0 ($101,083) $101,083 $0 $0 Vehicle/Equipment Replacement $3,601,183 (a) $3,763,382 ($162,199) $0 $0 Veh. Replace Rtnd. Earnings $0 ($162,199) $162,199 $0 $0 Veh. Replace Fund Bal. Appr. $0 $0 $0 $0 $0 ARPA- Public Works $170,000 $170,000 $0 $0 $0 Airport $1,465,369 (a) $1,295,787 $169,582 $0 $0 Subtotal: Public Works $36,510,406 $24,114,378 $580,665 $11,815,363 $250,000 GENERAL ADMINISTRATION COUNTY EXECUTIVE $682,638 $0 $0 $682,638 $47,000 COUNTY BOARD $1,007,907 $0 $0 $1,007,907 ($12,224) COUNTY CLERK $679,018 $300,905 $25,000 $353,113 $26,000 TREASURER $755,456 $5,494,012 $120,000 ($4,858,556) $50,000 ADMINISTRATION General $5,808,005 $2,359,755 $110,000 $3,338,250 ($1,304,243) Risk Management $3,441,755 (a) $3,176,255 $265,500 $0 $0 Collections $1,022,445 (a) $997,409 $25,036 $0 $0 American Job Center $307,309 (a) $277,447 $29,862 $0 $0 ARPA $552,730 $552,730 $0 $0 $0 End User Technology $10,334,870 (a) $8,994,929 ($39,302) $1,379,243 $1,379,243 End User Technology Rtnd. Earn. $0 ($39,302) $39,302 $0 $0 End User Tech. Fund Bal. Appr. $0 ($613,368) $613,368 $0 $0 CORPORATION COUNSEL General $1,533,041 $610,600 $0 $922,441 $4,587 Subtotal: General Administration $26,125,174 $22,111,372 $1,188,766 $2,825,036 $190,363 NON DEPARTMENTAL GENERAL $1,506,840 $1,028,343 $478,497 $0 ($113,100) HEALTH & DENTAL INSURANCE $27,008,200 (a) $25,569,200 $1,439,000 $0 $0 CONTINGENCY $1,200,000 $0 $1,200,000 $0 $0 Subtotal: Non-Departmental $29,715,040 $26,597,543 $3,117,497 $0 ($113,100) DEBT SERVICE--GENERAL $16,135,115 $0 $1,010,875 $15,124,240 $603,319 Subtotal: Operating Budget $331,344,450 $205,861,967 $10,686,008 $114,796,475 $2,878,761 CAPITAL PROJECTS $45,603,000 $41,768,501 $2,332,384 $1,502,115 $210,000 GRAND TOTAL $376,947,450 $247,630,468 $13,018,392 $116,298,590 $3,088,761 (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. The 2022 adopted budget has been restated for comparison purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. (b) 27 TAX LEVY BY FUNCTIONAL AREA Just. & Safety 41.5% Hum. Svcs. 23.7% Parks* 7.9%Pub. Works 10.2% Gen. Admin. & Non-Dept 2.4% Debt Svc. 13.0% Capital 1.3% 2023 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.  Debt Service & Capital Projects: Tax levy increase reflects increasing capital plan infrastructure needs and related debt financing. Just. & Safety 40.2% Hum. Svcs. 24.6% Parks* 8.2%Pub. Works 10.4%Gen. Admin. & Non-Dept 2.6% Debt Svc. 12.9% Capital 1.0% 2019 * Includes Parks, Environment, Education, and La nd Use 28 2022 Adopted (a) 2023 BY FUNCTION Budget Budget $ % Justice & Public Safety $46,776,334 $48,307,699 $1,531,365 3.3% Health & Human Services $27,371,827 $27,547,240 $175,413 0.6% Parks, Env., Educ. & Land Use $8,935,496 $9,176,897 $241,401 2.7% Public Works $11,565,363 $11,815,363 $250,000 2.2% General Administration $2,634,673 $2,825,036 $190,363 7.2% Non-Departmental $113,100 $0 $(113,100) -100.0% Debt Service $14,520,921 $15,124,240 $603,319 4.2% Capital Projects $1,292,115 $1,502,115 $210,000 16.3% Total Tax Levy $113,209,829 $116,298,590 $3,088,761 2.7% 2022-2023 TAX LEVY BY FUNCTION (COMBINES ALL FUNDS) Incr/(Decr) From 2022 Adopted Budget (a) The 2022 adopted budget for tax levy and interdepartmental charge expenditures has been restated for comparison purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. - $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 2019-2023 Budgeted Tax Levy by Functional Area 2019 2020 2021 2022 2023 The chart above shows the majority of recent tax levy growth trend to be primarily within the Justice and Public Safety and Health and Human Service Functional areas. * Includes Parks, Envir onment, Education and Land Use 29 2022 Incr/(Decr) from 2021 Adopted 2022 2023 2022 Actual Budget (d) Estimate (a) Budget Adpt. Budget $136,849,033 $140,550,360 $138,195,030 $148,082,642 $7,532,282 $120,283,138 $128,090,579 $134,751,110 $140,197,477 $12,106,898 $22,375,466 $23,892,332 $24,507,240 $24,854,235 $961,903 $1,676,502 $1,273,776 $1,822,244 $2,074,981 $801,205 $14,642,311 $15,081,796 $14,965,968 $16,135,115 $1,053,319 $26,827,777 $28,516,000 $19,760,973 $45,603,000 $17,087,000 $322,654,227 $337,404,843 $334,002,565 $376,947,450 $39,542,607 2022 Incr/(Decr) from 2021 Adopted 2022 2023 2022 Actual Budget (d) Estimate (a) Budget Adpt. Budget $69,021,282 $71,776,852 $72,341,386 $76,479,249 $4,702,397 $90,014,656 $92,330,260 $91,853,381 $101,654,563 $9,324,303 $37,752,412 $38,706,845 $47,613,103 $44,724,903 $6,018,058 $34,046,854 $34,842,260 $36,598,662 $36,510,406 $1,668,146 $22,010,035 $24,905,054 $24,506,157 $26,125,174 $1,220,120 $28,338,900 $31,245,776 $26,362,934 $29,715,040 $(1,530,736) $14,642,311 $15,081,796 $14,965,968 $16,135,115 $1,053,319 $26,827,777 $28,516,000 $19,760,973 $45,603,000 $17,087,000 $322,654,227 $337,404,843 $334,002,565 $376,947,450 $39,542,607 (a) (b) (c) (d) General Administration Non-Departmental Debt Service-Excl Proprietary (b) Justice & Public Safety (a) Health & Human Services Parks, Env., Educ. & Land Use (a) Public Works (a) FUNCTIONAL AREA APPROPRIATION UNIT Personnel Costs (a) Fixed Assets & Imprvmnts (b) Interdepartmental Charges (a) Operating Expenses (a) Debt Service-Excl Proprietary (b) The 2022 adopted budget for tax levy and interdepartmental charge expenditures has been restated for comparison purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. Estimated expenditures exceed budget due to prior year appropriations carried forward and expended in current year and/or 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. 2021 - 2023 EXPENDITURE SUMMARY Capital Projects (a) (c) Total Expenditures Capital Projects (a) (c) Total Expenditures Capital Projects includes $43,103,000 total expenditures for the Capital Improvement Plan and $2,500,000 total expenditures for the Vehicle Replacement Plan. 30 2023 EXPENDITURE HIGHLIGHTS Expenditure Budget: The 2023 total expenditure budget is $376,947,500, an increase of $39,542,600 or 11.72% from the 2022 adopted budget, which is mostly driven by state and federal grant awards. The 2023 budget appropriations consist of departmental operating budget and debt service expenditures totaling $331,344,500 and capital project spending of $45,603,000. The total operating budget increases by $22,455,600 or 7.27% from the 2022 adopted operating budget while capital project expenditures increase by $17,087,000 or 59.9% from the 2022 adopted budget. The net total operating expenditure budget is $285,126,500 after excluding $46,217,900 of interdepartmental charges, mainly from internal service funds (which are double budgeted), which is an increase of $20,718,700 or 7.8%. The budget includes personnel costs totaling $148.1 million or about 44.7% of the total operating expenditure budget. Personnel costs are budgeted to increase by $7.5 million, or 5.4% from the 2022 adopted budget level. Operating expenses and interdepartmental charges in total increase by $13.1 million or 8.6% from $152.0 million in the 2022 budget to $165.1 million in this budget. Fixed assets and improvement expenditures (excluding capital projects) are budgeted at $2.1 million, an increase of $801,200 from the 2022 budget. Debt service payments are budgeted at $16.1 million, which is an increase of $1.1 million from the 2022 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 20.3% Human Services 27.0% Parks * 11.9% Public Works 9.7% Gen. Admin. 6.9% Non-Dept. 7.9% Debt Service 4.3% Capital Projects 12.0% 2023 Expenditures as a Percent of Total * Includes Parks, Environment, Education and Land Use Functional Area Expenditure Budget % of Total Expenditure Budget Justice & Public Safety $76,479,249 20.3% Human Services $101,654,563 27.0% Parks * $44,724,903 11.9% Public Works $36,510,406 9.7% Gen. Admin. $26,125,174 6.9% Non-Dept. $29,715,040 7.9% Debt Service $16,135,115 4.3% Capital Projects $45,603,000 12.0% Total Expenditures $376,947,450 100.0% * Includes Parks, Environment, Education and Land Use 31 2023 EXPENDITURE HIGHLIGHTS A brief summary of the major changes in the past five adopted budgets follows: The 2023 Budget expenditure level increases by $39.5 million to $376.9 million. The 2023 capital budget increases $17.1 million. Operating expenses increase $12.1 million or 9.5% and reflect modest increases across most functional areas and an increase in grant funded expenditures. Personnel costs increase by $7.5 million or 5.4% and reflect costs to continue and an increase in (largely grant funded) positions. Budgeted full-time equivalents (FTEs) increase by a net of 10.02, including temporary extra help and overtime. Total expenditure related to federal funding American Rescue Plan Act (ARPA) funding through the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) increases $20.8 million to $28.9 million. Funds are budgeted among the Justice and Public Safety, Health and Human Services, Parks and Land Use, Public Works, and General Administration functional areas for project specific purposes, including addressing the court case backlog, building public safety capacity, enhancing public health and human services, improving technology, renovating the courthouse, maintaining park infrastructure, and managing stormwater pollution. Additional information can be found on these projects on pages 480-485. Sheriff expenditures increase $3,524,200 largely for personnel, which increases $2,038,300 or 5.7% due to a across-the-board wage increase for non-elected sworn officers (enrolled ordinance 177-16) to improve retention and recruitment of deputy sheriff positions. HHS - Mental Health Outpatient-Clinical expenditures increase $1.9 million largely due to an increase of expenses for adults and children at the state mental health institutes, as days of care increased based on trends associated with levels of acuity and staffing levels at the Mental Health Center. HHS – Youth Intensive Services increases $1.3 million to expand a Medicaid-funded mental health program for community youth. ARPA funds cover the initial costs of hiring and training 10 positions before Medicaid reimbursement is available. HHS – Children with Special Needs Unit (Includes Birth to Three Program) increases $1.2 million mostly due to increased contracted service costs of $896,800 related to the state’s funded mandate to eliminate CLTS wait lists, and the subsequent increased volume of both contracted staff and CLTS Waiver clients served. The 2022 Budget expenditure level increases by $23.4 million to $337.4 million. The 2022 capital budget increases $9.3 million. Operating expenses increase $8.4 million or 7% and reflect modest increases across most functional areas and an increase in grant funded expenditures. Personnel costs increase by $3.9 million or 2.8% and reflect costs to continue and an increase in (largely grant funded) positions. Total expenditure increases include $8.0 million related to federal funding American Rescue Plan Act (ARPA) funding through the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF). This includes $6 million related to the Courthouse Renovation Project (#201705) and $1.1 million in the Circuit Courts and District Attorney’s Office related to addressing the court case backlog created in 2020 due to COVID-19. Also, Community Development expenses increase $3.5 million including a $2.2 million increase related to U.S. Department of Treasury funding. The grant-funded expenditures will provide assistance to individuals unable to pay their rent or utilities as a result of the COVID-19 pandemic, as well as aid in housing stability. Also, the HOME Investment Partnership Program (HOME) increases expenses $1.3 million related to a separate ARPA funding allocation that will be used to create affordable housing and provide services to assist individuals at risk or experiencing homelessness. The Health and Human Services - Juvenile Center closing in Oct 2021 results in an expenditure savings estimated of $450,000 in the 2022 budget. The 2021 Budget expenditure level decreases by $6.2 million to $314.1 million. The 2021 capital budget decreases $8.6 million. Operating expenses decrease $2.0 million or 1.6% and reflect modest increases across most functional areas. Personnel costs increase by $4.1 million or 3.1% and reflect costs to continue and a $1.2 million increase for 19.42 FTE temporary extra help to help with the COVID-19 response efforts. In addition, HHS - Children with Long- Term Support Needs - Third Party Administrator – pass through operating expenses decrease $2,728,700 based on an offsetting decrease in the State’s revenue allocation. 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 accommodate traffic volumes in a priority corridor. The budget also includes maintenance of existing infrastructure with total projects of $3.7 million for repaving. Three projects in the parks will leverage partnerships to fund nearly $1.2 million for recreational facilities including a new dog exercise area and expanded trails. Operating expenses increase $5.2 million or 4.5% and reflect modest increases 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 - Third Party Administrator – pass through expenses increase $3,100,000 based on an offsetting increase in the State’s revenue allocation related to an increase in the number of clients to be served. The 2019 Budget expenditure level increased by $13.7 million to $307.3 million. This reflects a $6.2 million increase in capital project expenditures, mostly due to budgeting $15 million to continue the first phase of a two-phase project to modernize and expand the courthouse, with major construction beginning in 2019 (expected to continue through 2021). Operating expenses increase $3.1 million or 2.8% and reflect modest increases across most functional areas. Personnel costs also increase by about $4.1 million or 3.3% and reflect costs to continue, with a net increase of budgeted position changes of $1.7 million. 32 2023 EXPENDITURE HIGHLIGHTS Future Projections and trends: External factors will continue to play a key role in significantly impacting future trends and projections including how federal and state funding priorities may likely affect local funding policies and services carried out by local governments provided in different ways. Also, volatility of fuel, ener gy, and commodity prices, and increasing medical and health insurance costs are likely to have future budget impacts. In addition, internal factors include high costs of Jail inmates, Emergency Preparedness 9-1-1 dispatch communications, and future debt service payments as a result of infrastructure projects including the project to expand and modernize the courthouse and funding of major highway projects. Detailed expenditure highlights are included within each Functional Area Summary. A summary of major 2023 funding changes, which impact expenditures by functional area, follows: Justice and Public Safety  The 2023 expenditure budget for this functional area totals $76,479,200, an increase of $4,702,400 or 6.6% from the 2022 Budget.  Emergency Preparedness – General Fund total expenditures increase $464,000 or 6.3%. Personnel costs increase $287,700 to include modified salary adjustments for telecommunicators and supervisors to encourage retention and prevent wage compression. Operating expens es increase $100,500 consisting of higher grant-funded equipment for the recorder (mentioned below) including monitors, routers, and headsets and $51,500 of higher CAD and software costs. Fixed assets increase $172,200 for a recording system implementation and software. Offsetting these incr eased expenditures is a decrease of $96,400 in interdepartmental charges due to due to eliminat ing the $100,000 of interdepartmental expense for the Emergency Management program that funded disaster management activities performed by telecommunicators and instead unfunding 1.00 FTE Telecommunicator during 2022 to create a Projects and Programs Analyst (PPA) position in Emergency Management.  Emergency Preparedness – Radio Services Fund expenditures decrease $200,800 or 9.6%, consisting of a $240,100 decrease of operating expenses includi ng $210,200 of decreased depreciation expenses. Fixed assets increase $124,600 and include managed detection and response (MDR) and remote security upgrade service (RSUS) implementation, unantici pated radio replacement, and unplanned equipment replacement totaling $174,600.  Sheriff expenditures increase $3,524,200 or 7.7% to $49.0 million. This increase is largely for personnel, which increases $2,038,300 or 5.7% to nearly $37.7 million. There was a $3.00/hour across-the-board wage increase for non-elected sworn officers (enrolled ordinan ce 177-16) to improve retention and recruitment of deputy sheriff positions costing approximately $1.4 milli on in 2023, which is partially offset by budgeted $900,000 of American Rescue Act Plan (ARPA) funding to help phase-in the costs. The budget also includes one additional deputy sheriff position for the village of Sussex contract (enrolled ordinance 176-118, that created two deputy sheriff positions, with the village choosing to only fund one for 2023). The budget includes another 1.00 FTE sunset deputy sheriff for an additional school resource officer for the Kettle Moraine School District beginning November 1, 2022 (enrolled ordinance 177-53). The department also unfunds 1.00 FTE detective position. The department is also budgeting $955,000 in ARPA-funded projects in the Special Purpose Grant Fund, including the replac ement of de-supported Tasers of $800,000, $140,000 for forensic software, and $15,000 to replace a fit-testing machine for protective masks.  Tax levy budgeted in the Huber program decreases $560,200, largely due to the closing of one of the two remaining floors at the facility, by transferring a portion of the inmate population to the main jail for work- release operations from that location. Total person nel costs decrease $787,200 with the unfunding of 10.19 FTE, including 7.00 FTE correctional officers, 1.00 FTE corrections lieutenant, 2.00 FTE fiscal assistant, and overtime of 0.19 FTE. This program modification is being implemented in anticipation of a workgroup with other county agencies to help recommend a solution to discontinue operations at the Huber facility by the end of 2023.  Commissary costs are budgeted to decrease $80,000 (which is offset by reduced revenues) to bring it closer to actuals. Pay phone commission revenue is budgeted to decrease $55,000.  Inmate Medical costs are budgeted to increase $55,100 or 2.6% to $2.1 million.  Food Service costs are budgeted to increase $102,700, or 12.1% , partly due to inflation and the cost of dietary restriction meals. 33 2023 EXPENDITURE HIGHLIGHTS  Fuel increases $238,600 as prices have increased significantly due to increasing economic activity and consumer demand. There will be temporary usage ARPA funding in 2022 and 2023 to help smooth the impact of the price increases. ARPA funding of $152,9000 is budgeted to offset higher fuel prices.  The Sheriff’s budget includes non-corrections equipment of $276,100 for the eighth year of an equipment replacement plan. The Jail equipment replacement plan remains unchanged in 2023 at $125,000.  Circuit Court Services – General Fund expenditures increase $324,100 or 3.2%. Personnel costs increase $195,000 or 2.9%. Operating costs increase $113,900 due to increased jury costs of $48,100 and interpretation services of $32,000.  The District Attorney’s General Fund expenditures increase $243,900 mostly related to $204,000 from a new Smart Prosecution grant to create a Cyber Unit team (enrolled ordinance 176-99). Costs from the grant cover 1.00 FTE administrative assistant, 0.25 FTE of temporary extra help, a contract with the state for 1.00 FTE assistant district attorney, and additional computer equipment and software. Personnel costs increase $94,000, which includes the new positions and the cost to continue.  Addressing 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 has 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 is budgeted through Health and Human Services – Criminal Justice Collaborating Council to address the pretrial supervision backlog.  The Medical Examiner’s Office – Personnel costs increase $279,700 or 15.0%, which includes creating 1.00 FTE deputy medical examiner supervisor and 1.00 FTE administrative assistant, which is partially offset by abolishing 0.50 FTE administrative assistant. This also includes the addition of a 0.32 FTE temporary extra help pathologist. This tempoary position was created through enrolled ordinance 176-88 to modify the 2022 budget. This increase is partially offset by a decrease of 0.31 FTE deputy medical examiner temporary extra help. Operating expenses increase $27,600 mostly due to increasing medical services and medical supplies to manage the larger caseload and increased costs of medical testing. Health and Human Services  The 2023 expenditure budget for this functional area totals $101,654,600, an increase of $9,324,300 or 10.1% from the 2022 budget.  HHS - Administrative Services Program personnel costs are budgeted to increase by approximately $513,600 to $5,976,500. This increase reflects an increase of 1.77 FTE to 71.21 FTE. This includes the creation 1.00 FTE fiscal specialist, 2.00 FTE senior fiscal specialists (one created during 2022, enrolled ordinance 177-40), 2.00 FTE programs and projects analysts, and a transfer in of 0.50 FTE registered nurse from Clinical Services – Mental Health Center. This is offset by the abolishment of 1.00 FTE fiscal assistant and the reclassification of the public communications specialist to public communications coordinator and transferred out to Public Health. In addition, overtime is increased by 0.16 FTE or $22,200 and extra help decreases 1.89 FTE or $64,400. These costs were reduced to partially fund the creation of 1.00 FTE information technology technician position in the Department of Administration – End User Technology Fund (EUTF) that will support HHS projects, that was previously provided through temporary staff. Operating expenses decrease $246,500 primarily as result of a $206,100 decrease in contracted services to $890,500 largely due to a reduction in one-time expenses of $140,000 for implementation of a one-time upgrade to the department’s electronic medical record system. In addition, a contracted technology position cost was eliminated and used to create the senior information technology professional position in the Department of Administration in the EUTF Fund to provide support for HHS projects.  HHS - Economic Services Administration and Support Program expenditures increase $175,400 due to personnel increasing $189,400 primarily for the cost to continue for 43.04 FTE and additional overtime and temporary extra help of 0.37 FTE. Operating expenses are budgeted to decrease by $28,600, primarily due to removal of the budget item of $25,700 for the initial installation of the softphone system, which was a one-time purchase. 34 2023 EXPENDITURE HIGHLIGHTS  HHS - Children and Family Services personnel costs are budgeted t o increase by $137,000 to $4.3 million and includes the abolishment of 1.00 FTE health and human services support specialist position to fund a contracted child case aid. Operating expenses increase $171,300 related to $320,000 of additional Targeted Safety Support contracted services offset by a $135,400 reduction in alternate care placements, primarily for foster care, with greater efforts to place children with family members in accordance with federal Family First legislation on placements.  HHS – Children with Special Needs Unit (Includes Birth to Three Program) – This program area budgets additional resources to help meet the state-mandated elimination of the waitlist for participation in the Children’s Long-Term Support (CLTS) program. Personnel costs increase by about $123,300 which is cost to continue for the 15.00 FTE, and the creation of 1.00 FTE Human Services Supervisor position. Operating expenses increase $1.1 million or 23% primarily related to $947,000 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 $2.5 million to $9.0 million based on increasing client enrollment levels.  HHS – Adolescent and Family Services personnel costs are budgeted to increase by about $221,600 to $2,830,000, primarily due to the cost to continue for 26.00 FTE staff and the addition of 1.00 FTE health and human services coordinator position (partially offset by an elimination of 1.00 FTE Human Services Supervisor position in the Juvenile Detention program). Operating expenses are budgeted to decrease by $39,700 to $2,197,800, mostly due to lower contracted services, largely for cost savings for intensive in-home therapy, by $166,200. Also, out-of-home alternate care expenses, which include foster care, residential care centers, and child group homes, decrease by $85,000. This is partially offset by an increase in juvenile correctional placements by $217,800 based on a rate increase from the Wisconsin Department of Corrections and higher potential 2023 placements.  HHS - Juvenile Detention Services – Personnel costs decrease $127,000 related to the abolishment of 1.00 FTE human services supervisor (mentioned previously) and lower cost to continue for the remaining 8.00 FTE of staff. Operating expenses increase by $128,000 related to additional contracted clinical therapists for children in shelter care.  HHS – Youth Intensive Services In 2022, the department submitted an American Rescue Plan Act (ARPA) proposal to expand upon the existing Comprehensive Community Services (CCS) program for youth. Included within the proposal are the creation of 9.00 FTE within this area, including 5.00 senior mental health counselors, 2.00 FTE clinical therapists, and 2.00 FTE health and human supervisors. Additionally, 1.00 FTE senior fiscal specialist is created in the HHS Administrative Services division and is partially reimbursable under CCS. Total personnel costs in the 2023 budget are $936,500 higher than in 2022, totaling $1.9 million. Operating expenses increase $349,000 primarily for CCS contracted agencies. This expansion results in the program being able to serve approximately 140-150 youth, up from 70-75 in the 2022 budget.  HHS - Aging & Disability Resource Center (ADRC) General Fund - Adult Protective Services Personnel costs increase approximately $105,100 to $1,069,400 for the cost to continue of 10.89 FTE. This includes the creation of a 1.00 FTE senior ADRC specialist position, 0.40 FTE of a full-time health and human services coordinator position allocated to this program, and an increase in a 0.24 FTE temporary extra help. The increases are offset by the abolishment of 1.00 FTE human services support specialist position. Operating expenses decrease $39,400 to $206,000 mostly due to reductions of $41,500 in WATTS court ordered assessment reviews that are now completed by ADRC staff.  The HHS - Aging & Disability Resource Center (ADRC) General Fund - Community Services Personnel costs increase $73,000 to $1,667,800 which include the cost to continue of the existing 20.38 FTE staff and the creation of a 50% or 0.50 FTE health and human services coordinator in this program. This is offset by the reduction of 0.24 FTE temporary extra help. In addition, benefit insurances decrease by $36,400 mostly related to employee selection of benefits.  The HHS - Aging & Disability Resource Center (ADRC) Contract Fund - Personnel costs are budgeted to increase approximately $33,800 to $3,218,500. The increase is due to the cost to continue 35.47 FTE. This includes 0.10 FTE of a new health and human services coordinator allocated to this area offset by a decrease of 0.05 FTE extra help. 35 2023 EXPENDITURE HIGHLIGHTS  HHS - Mental Health Outpatient-Clin ical expenditures increase $1.9 million or 17% to $13.0 million, and include operating expenses increasing $1.3 million, mostly for state institution expenses for both adults and children, with each going up $680,000 and $538,900, respectively. Personnel costs increase $498,300 primarily related to the transfer in of 1.00 FTE clinical therapist, 1.00 FTE psychiatric technician, and 0.25 FTE psychometric technician from the Mental Health Center and Outpatient Intensive programs; creation of 1.00 FTE human services supervisor (mostly funded with a new crisis stabilization regional facility grant); unfunding of 1.00 FTE health and human services supervisor, the creation of 1.00 FTE registered nurse (offset by an abolishment of 1.00 FTE licensed practical nurse); and cost to continue for existing staff.  HHS - Mental Health Outpatient-Intensive Personnel costs increase $859,600 related to the creation of 11.00 FTE (enrolled ordinance 175-125) for positions that were originally contracted for community support-based services but were absorbed into the county’s staff. Positions created include 4.00 FTE mental health counselors, 4.00 FTE human services support specialist, and 3.00 FTE senior mental health counselors. Offsetting these personnel costs is a reduction in operating expenses by $1.1 million, mostly for the contracted staff mentioned above, of $846,000.  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 regional crisis stabilization unit. Personnel costs are approximately $1.0 million lower in 2023 related to the abolishment of 5.50 FTE psychiatric technician, which is offset by 2.8 FTE security guard contract services positions (budgeted in operating expenses as contracted staff). In addition, 2.00 FTE registered nurse positions are being unfunded. Other adjustments include positions that were transferred out to the Outpatient – Clinical program, including 1.00 FTE clinical therapist, 0.2 FTE psychometric technician, and 1.00 FTE psychiatric technician. In addition, there was 0.50 FTE registered nurse transferred out to Administrative Services. Temporary extra help and overtime is budgeted to decrease 3.01 FTE and 0.44 FTE, respectively. Operating expenses increase $394,500, including $258,100 for the previously mentioned contracted security services and the addition of $166,200 of temporary contracted staff expenses to mitigate labor shortages for registered nurse and certified nursing assistant positions.  HHS - Criminal Justice Collaborating Council (CJCC) expenditures increase $288,200 or 15.3% to approximately $2.2 million. Operating expenses are budgeted to increase approximately $267,200, mostly related to an increase of $225,000 in contracted services pertaining to the Medication Assisted Treatment program, funded through the opioid class action lawsuit settlement, and a $19,400 increase to the day reporting program related to moving these services to a new location.  HHS – Veterans’ Services expenditures increase $119,800 to $544,400. Personnel costs are budgeted to increase $121,000 to $479,300. This reflects the cost to continue for the current staff of 5.00 FTE and the creation of a 1.00 FTE assistant veteran services officer position. In addition, an administrative specialist position is abolished and recreated with a sunset tag, and a 1.00 FTE senior administrative specialist position is abolished and a veterans’ services specialist is created, which results in an increase in personnel costs.  HHS - Public Health expenditures increase $119,600 or 3.5% to approximately $3.5 million. Personnel costs decrease $300 and reflects the abolishment of 3.00 FTE public health nurses to create 3.00 FTE community health educators, and an abolishment of a 1.00 FTE public health nurse to create a 0.80 FTE public health nurse, resulting in overall lower personnel costs. Total budgeted temporary extra help decreases 4.18 FTE, mostly due to the transfer of these Public Health ARPA-funded temporary positions to the Special Purpose Grant Fund to account for disease management efforts in that budget. In addition, 1.00 FTE public communications coordinator that is funded with temporary Public Health-ARPA and COVID-19 Immunization Supplemental grant funding, is transferred in from the HHS-Administrative Services program. The 2023 budget also includes the transfer in of 1.00 FTE epidemiologist, 1.00 FTE public health supervisor, and 0.50 FTE community health educator from the HHS-Special Purpose Grant Fund. These positions were created in 2022 to help upgrade public health operations from a level 2 to a level 3 status, which will see the county’s Public Health Division assume a chief strategist role, overseeing the use of health data and data systems to identify insights and trends and systematically use that data to inform decisions and promote positive health outcomes. These 2.5 FTE positions are partially supported by $172,000 of ARPA funding. Department management plans to phase in tax levy support for these 2.5 positions, along with the public communications coordinator (mentioned above), through attrition of services that can be readily referred to community healthcare providers (i.e., approximately 3 public health positions) through 2024. Operating expenses increase by $73,600 primarily due to an increase in training opportunities supported by the COVID-19 Workforce Supplemental Grant including costs in tuition, mileage reimbursement, consulting services, and general travel costs. Interdepartmental charges increase by $46,200 to $206,100. This is primarily due to increases in End User Technology Fund (EUTF) charges and telephone charges of $27,800. 36 2023 EXPENDITURE HIGHLIGHTS  HHS – Special Purpose Grant Fund – The 2023 budget includes $1.7 million budgeted for six projects. Projects funded with American Rescue Plan Act (ARPA) funding through the Coronavirus State and Local Fiscal Recovery Funds program include $67,000 for the Criminal Justice Collaborating Council Pretrial Supervision Backlog project to fund a contracted case manager position to address the backlog of cases resulting from the pandemic, $804,300 for the Enhancements to Child Welfare Infrastructure project, $35,000 for the System Implementation to Connect Health and Social Service Providers project, $115,400 for the Community Health Improvement Plan & Process (CHIPP) Community Award Program project , and $346,500 to fund the Crisis Law Enforcement Collaboration project. The budget also includes $322,800 of separately allocated Public Health ARPA funds for personnel and related technology costs for continued disease management efforts. Parks, Environment, Education, and Land Use  The 2023 expenditure budget for this functional area totals $44,724,900, an increase of $6,018,100 (after excluding proprietary fund capitalized fixed asset item purchases), or 15.5% from the 2022 adopted budget.  Register of Deeds (ROD) expenditures increase $18,800, primarily related to additional personnel costs of $28,500 for cost to continue staff. This is offset by a decrease in operating expenses of $13,300 for microfilming costs and removal of funds for a one-time backfile import project.  The Parks and Land Use General Fund expenditures increase $265,500 or 1.9%, consisting of $331,400 of increased personnel costs, $106,700 of lower operating expenses, and $103,900 of higher interdepartmental charges. Fixed assets decrease $63,100 for projects within the 3-Year Maintenance and Major Projects Plan (discussed below).  The Parks and Land Use General Fund 3-Year Maintenance and Major Projects Plan decreases $108,750 to $351,900. The 2023 budget includes several large projects, including: $40,000 for the Expo Arena stage reconstruction, $34,000 for a Fox Brook park shade structure, $25,000 for Retzer Discovery Trail Phase 3 Activity Node (contingent on receiving $25,000 in donation funding), $20,000 for general concrete repairs, $15,200 for general tree removal, $14,000 for Expo garage doors, and $10,500 for Grass Lake shoreline erosion repair at Nashotah Park.  Parks and Land Use – Community Development Fund – Expenses decrease $45,500 primarily resulting from changes in grant funding including a $128,400 decrease in Community Development Block Grant (CDBG) expenditures, offset by a $174,000 increase in the HOME Investments Partnerships Program funding. The additional HOME expenditures is related to American Rescue Plan Act (ARPA) funding used to create affordable housing and provide services to assist individuals at risk or experience homelessness. Additionally, the 2023 budget includes $2.25 million to provide emergency rental assistance related to the COVID-19 pandemic, supported entirely with U.S. Department of Treasury funding.  Parks and Land Use – Workforce Fund – In the 2023 budget, economic development activities that were originally budgeted in Non-Departmental are shifted to this fund (along with applicable funding). The economic development activities include $250,000 for the Waukesha County Center for Growth, $12,500 for the Milwaukee 7 regional economic development entity, and $10,000 to support the Waukesha Area Convention and Visitors Bureau for tourism activity.  Parks and Land Use Tarmann Land Acquisition Fund expense budgets continue to be maintained at the 2022 budgeted level of $400,000. Expenditures include $337,500 for land purchases, $50,000 for grants to conservancy organizations to assist with land purchases, and $12,500 for consulting services such as surveying, appraising, and other costs related to land acquisition.  Parks and Land Use – Golf Course Fund expenditures increase $132,300 to $2,294,700 primarily for increased operating expenses of $97,300 including increases of $50,600 for depreciation, a $30,500 increase in utility costs mostly related to water and sewer charges, $19,000 in land improvements related to tree plantings and other landscaping, $14,000 in merchandise for resale at Moor Downs, $10,000 of increased small equipment expenses mainly for golf cart purchases. This is offset by a $33,500 decrease in planned building repairs in 2023. Golf fixed assets decrease $22,400 to $43,500. The 2023 budgeted fixed assets include a towable sweeper, garage and personnel doors, and HVAC updates.  The Parks and Land Use – Material Recovery Facility (MRF) Fund expenditures are budgeted to increase $480,900 to $4.3 million primarily due to operating expenses increasing $473,600 driven by the inclusion of $309,700 of community dividends for the first time since the 2019 budget. Due to favorable market conditions, the Parks and Land Use department will recommend reinstating community dividends for partner communities, as part of a future proposed intergovernmental agreement, contingent upon achieving a certain MRF Fund balance threshold. 37 2023 EXPENDITURE HIGHLIGHTS  Bridges Library System State Aids Fund projects include $68,400 for solar charging benches, $40,000 library hearing loop installation, $25,200 for library technology projects, and $19,500 for Gale Presents Udemy on-demand video courses. Personnel costs decre ase $52,000 related to the unfunding of a vacant 1.00 FTE librarian position.  University of Wisconsin – Extension personnel costs are budgeted to decrease $25,300 mostly due to changes in employee benefit selection. Operating expenditures are budgeted to increase $41,800 mostly due to an increase of 0.8 FTE in state-employed 136 contract educators and other speakers/educators by $36,100, from $175,000 to $211,000. Public Works  The 2023 expenditure budget for this functional area totals $36,510,400 (after excluding proprietary fund capitalized fixed asset item purchases), an increase of $1,668,100 or 4.8% from the 2022 Adopted Budget.  Road Salt expenditures for county highway snow and ice removal operations are budgeted to decrease by $121,800 in 2023. Salt rates decrease by $5.72 or 7.4%, from $77.05 to $71.33 per ton based on the state’s salt contract for the 2022-23 winter season. This includes an $84,100 decrease in the cost of salt used for county highways, based on an estimated 14,700 tons (same as the 2022 budgeted level). Actual salt used varies significantly by year, depending upon weather seve rity. Salt for Parks and Land Use for use at county facilities and parks roads decreases $3,400, assuming 600 to ns (same as 2022 budgeted level). Salt sold to municipalities for use on their local roads decreases $34,300 and assumes 6,000 tons (same as 2022 budgeted level).  The 2023 Transit Services program expenses are budgeted to decrease by $12,900, primarily due to a shift in park and ride snow clearing expenses to the highway operations budget. The budget also assumes the elimination Route 79 which is a commuter service prov ided by Milwaukee County Transit Services (MCTS) that connects the Menomonee Falls areas to downtown Milwaukee. This funding will be used for FlexRi de, which is a new ride share program. This program will connect workers in certain parts of Milwaukee to interviews and jobs in the Menomonee Falls/Butle r area. The 2023 budget also assumes a reduction in hours for the Lake Country route to the city of Waukesha to downtown Milw aukee and UW-Milwaukee campus. By mid-2023, the Gold Line will be eliminated due to MCTS planning to implement a Bus Rapid Transit (BRT) service. Waukesha County is workin g with Waukesha Metro and MCTS on agreements to extend Route 1 service to maintain connection with the new BRT service along Bluemound Road.  The Central Fleet Vehicle Fuel budget assumes an increase in fuel pr ices of $1.40/gallon, or 59%, to $3.79/gallon from the 2022 budget. Due to significant increase s and volatility in the price of fuel since 2021, American Rescue Plan Act (ARPA) funding is being used to help smooth the impact of the price increases. For 2023, the budget assumes that internal departments will cover 5% of the increase in base fuel costs (not including the $0.21/gallon mark-up) up to $2.51/gallon ($2.72/gallon with markup), with $488,500 of ARPA funding covering the remainder up to the total estima ted fuel price of $3.79/ gallon ($4.00/gallon with markup). This includes the Transportation Fund – County Highway Maintenance program that is budgeting for an increase in fuel costs by $272,000, partially offset by ARPA funds of $256,000.  Charges to departments for the Vehicle Replacement Fund are budgeted about $205,200 or 5.8% from $3.54 million to about $3.34 million, which is due to the removal of the two-year sheriff patrol vehicles from the plan, which will be purchased directly from the Sheriff’s budget beginning in 2023 where these short-term assets can be more appropriately managed.  Energy and utility budget costs for county facilities are budgeted to increase in 2023 by $230,300 from the 2022 budgeted level of $2,007,800 to $2,238,100 due to rising utility rates in all three categories. The electrical utility budget increases by $90,800 reflecting a 13.5% increase in rates which is partially offset by a decrease in estimated energy consumption by 700,0000 kWh to 12,200,000 kWh. The natural gas utility budget increases $88,400 reflecting a 26% rate increase. The water/sewer utility budget increases by $51,100 based on a 12% projected increase in utility rates.  The Building Improvement Plan (BIP) totals $1,062,000 in the 2023 budget. The base BIP remains budgeted at $950,000. In addition to the base BIP, the plan includes $42,000 for improvements at the Mental Health Center (MHC) and $70,000 for the Waukesha Employee Health and Wellness Center. Overall General Fund balance support in the BIP is $100,000, unchanged from the 2022 budget. 38 2023 EXPENDITURE HIGHLIGHTS  Overall expenditures in the Housekeeping Services program increase about $20,700 or 1.7% in the 2023 budget. Personnel costs increase $12,500 for the cost to continue of 5.10 FTE. Operating expenses include existing contracted housekeeping services, which are budgeted to increase by $5,600 which is a 3% increase from current levels. The current housekeeping contract is in effect until mid-year 2023 and is the final extension year of the contract. The contract will go out for request for proposal (RFP) in 2023.  Public Works – Special Purpose Grant Fund includes ARPA funding of $100,000 for catch basin rebuilds and $70,000 of additional funds for a salt brine storage tank that was approved in 2022, with the goals of improving stormwater management and water quality. These funds continue efforts approved by the County Board in 2022 (enrolled ordinance 177-23). General Administration,  The 2023 expenditure budget for this functional area totals $26,125,200 (after excluding proprietary fund capitalized fixed asset item purchases), an increa se of about $1,220,100 or 4.9% from the 2022 Adopted Budget.  The County Clerk’s Office expenditure budget decreases by $15,300, mainly due to lower election costs that occur i n even-numbered years, when there are more elections hel d, partially offset by the increasi ng cost of ballots.  The County Board’s expenditures decrease $12,200 or 1.2% to $1,007,900. Personnel costs increase $7,600 due to the cost to continue, partially offset by a decrease in temporary extra help. Operating expenses decrease $20,100 due to lower contracted expenses for audit services provided by a 3 rd party vendor.  The Department of Administration (DOA) General Fund expenditures increase 3.5% or $194,000. This increase includes $100,000 to conduct the countywi de total compensation study on the five-year cycle, supported by General Fund balance. The 2023 Departm ent of Administration General Fund budget include s the removal of the Administrative Services program. Program budgets have been restated for comparison purposes, which transferred a total of 8.10 FTE to the program where they do the majority of their work or the expense resides and unfunded 0.45 FTE. The 2 021 Actual and the 2022 Budget for General Fund and End User Technology Fund (EUTF) have been restated to move the General Fund-Solutions budget into the EUTF budget and to move 0.50 FTE Financial Analyst posit ion from the Business Services program into the EUTF budget. The purpose of the move is to reflect the total cost of county-wide technology in one fund for greater transparency. This move also facilitates th e management of technology expenses, as they are in one fund.  The DOA-End User Technology Fund has three major initiatives in 2023 including transferring the General Fund IT Solutions program to the End User Technology Fund (EUTF), a change in the cost allocation methodology in EUTF, and increasing staffing. The total increase in expenditures is $394,800. The transfer of the IT Solutions program includes the transfer of levy from the General Fund to EUTF. The 2021 Actual and the 2022 Budget have been restated to reflect the move of 9.50 FTE staff and the corresponding 2022 budgeted amounts. For the change in EUTF cost methodology, tax levy was shifted between departments to account for the new cost methodology so that no department would have to absorb more than a 2.50% cost increase in technology expen ses (unless base technology support levels were requested). The increase in staff created 3.00 FTE in formation technology technician staff that were previously contracted staff and added 2.00 FTE f unded by Health and Human Services (1.00 FTE information technology technician and 1.00 FTE senior information technology professional ) for a total of $451,800. Operating expenses decreased $148,400 la rgely due to a decrease $280,000 related to not contracting out technician support and is partially offset by an increase of $61,600 in Microsoft licensing expenses for Office 365, a $47,000 increase in computer equipment replacement, a $26,000 increase in on- going licensing costs for a comprehensive IT management system, and a $33,000 increas e in contract management software, supported with American Recovery Plan funds. Fixed asset memo items decrease by $134,100 mainly due to the removal of the 2022 purchase of the replac ement wireless network controllers, access points and network storage array.  The DOA-Risk Management Fund budget expenditures increase 5.3% or $172,000 to $3.44 million. This is primarily due to the increases in liability insurance and claims reserve costs. Fund balance of $265,500 is applied to help offset the impact to department ch arges and is intended to be phased out over the next several years. 39 2023 EXPENDITURE HIGHLIGHTS  The DOA-American Job Center Fund budget expenditures decrease $39,900 to $307,300. Expenditure reductions include $44,200 of lower operating expenses associated due to a reduction in third-party temporary extra help to staff the Waukesha and West Bend workforce development centers and lower training and consulting services.  The DOA-Special Purpose Grant Fund is budgeted at $552,700. This includes a sunset senior financial analyst position tasked with tracking and reporting on ARPA funding awarded to the county. The budget also includes $406,000 of costs related to technology initiatives including $170,000 to replace the core switch, which is the gateway of all network connectivity; $100,000 to upgrade virus protection software; $68,000 for hosting/licensing services related to redesign of the current public facing website; and $60,000 to establish a redundancy for storage back-up data. The program also includes $10,000 to support an economic and labor data subscription to provide information for economic recovery and development. Non-Departmental  The 2023 expenditure budget for this functional area totals $29,715,000, a decrease of $1,530,700 or 4.9% from the 2022 Adopted Budget.  Non-Departmental General Fund: expenditures decrease by $313,600. The 2023 budget transfers a number of economic development related items, tota ling $272,500, to the Parks and Land Use – Workforce and Economic Development Fund, where it is more appropriately accounted for and managed (mentioned previously).  Health and Dental Insurance Fund: Total expenditures decrease $1.22 million, or 4.3%, primarily due to the following: o Active Employee Health Insurance Program: Expenditures in crease $164,000, or 0.7%, mostly due to estimated claims costs for the county’s self-insur ed health plans, which are budgeted to increase by about $341,800, or 1.7%, from $20.0 million to $20.3 m illion. In addition, employer contributions to employee HSA accounts are budgeted to increase $ 130,000, based on higher enrollment in that plan. This is offset by $369,200 of lower stop loss insura nce coverage for higher-cost claims. (Premium rates charged to county departments and employees are budgeted to increase 2.5% to offset cost increases). o Retired Employee Health Insurance Program: On December 31st, 2022, the Retired Employee Health Insurance program will cease, resu lting from declining enrollments an d volatile claims experience. Revenues and expenses of about $1.5 million for this program are removed in the 2023 budget. o Wellness Initiative Program: Operating expenses increase $108,000 mostly due to inclusion of $100,000 for the 457-Incentive Campaign to promote employee deferred compensation contributions for self-funded retirement savings. o Waukesha Employee Health and Wellness Center : Expenditures increase $16,200 to $1.46 million. Program costs are shared among the two participating members, Waukesha County and the City of Waukesha. Expenditures increase mainly due to an $50,000 increase building maintenance and improvement expenses offset by $34,100 of lower o perating expenses primarily due to a reduction in contracted clinic and staffing costs.  Contingency Fund remains at the 2022 budget level of $1.2 million, funded with appropriated General Fund balance. Debt Service: The Debt Service expenditure budget for general gover nmental purposes is $16,135,100, an increase of $1,053,300 or 7.0% from the 2022 Adopted Budget. To fund the 2023 Capital Project Budget, $12.5 million is planned to be borrowed, which is an increase of $1,200, 000 from the 2022 adopted budget level. This includes $10.0 million of borrowing for the Capital Plan, and $2.5 million for major vehicle replacements in 2023. After retiring approximately $13.8 million of principal in 20 23, the county's total debt outstanding is expected to be approximately $80.7 million at year-end 2023, well below the allowable levels set by state statutes. Capital Projects The 2023 Capital Project expenditure budget of $45,603,000 increases $17. 1 million from the 2022 Adopted Budget. The 2023 Capital Budget identifies funding for existing and new projects at a net county cost of $33.8 million (after direct project revenues of $8,316,100 and proprietary fund balance appropriations of $1,008,500 are applied). Tax levy, use of governmental fund bal ance, and other revenues generates the county’s “down payment” of 70% of net capital expenditures, above t he policy target of 20%. An additional $2.5 million is budgeted to continue borrowing for major vehicle replacements in 2023.   40 2022 Incr/(Decr) from 2021 Adopted 2022 2023 2022 Actual Budget Estimate Budget Adpt. Budget Intgov't Contracts & Grants $80,030,306 $80,704,920 $95,658,853 $114,774,350 $34,069,430 State Transportation Aids $4,944,829 $5,084,758 $4,984,891 $4,984,776 $(99,982) State Shared Revenues/Computer Aid $1,886,077 $1,815,000 $1,815,000 $1,850,000 $35,000 State Personal Property Aid (a) $646,856 $745,668 $745,668 $713,401 $(32,267) Fines & Licenses $3,509,481 $3,203,980 $3,358,900 $3,460,356 $256,376 Charges for Services (b) $41,938,609 $42,073,471 $40,499,270 $42,767,936 $694,465 Interdepartmental Revenue $41,392,463 $44,481,035 $42,651,011 $46,217,949 $1,736,914 Other Revenues (b) $17,573,003 $14,799,513 $16,683,608 $15,573,823 $774,310 Interest/Penalty on Delinq Taxes $1,608,723 $1,760,000 $1,326,636 $1,710,000 $(50,000) Investment Inc-Unrestricted Funds $1,840,413 $2,897,646 $2,500,000 $2,897,646 - Debt Borrowing $12,000,000 $11,300,000 $11,300,000 $12,500,000 $1,200,000 Appropriated Fund Balance $8,822,128 $15,465,515 $1,750,209 $13,018,392 $(2,447,123) Retained Earnings (b) $(5,011,834) $(136,492) $(2,481,310) $180,231 $316,723 Tax Levy $111,473,173 $113,209,829 $113,209,829 $116,298,590 $3,088,761 $322,654,227 $337,404,843 $334,002,565 $376,947,450 $39,542,607 2022 Incr/(Decr) from 2021 Adopted 2022 2023 2022 Actual Budget Estimate Budget Adpt. Budget Justice & Public Safety $22,268,807 $23,473,221 $24,604,115 $26,797,690 $3,324,469 Health & Human Services $67,216,259 $64,036,244 $66,686,884 $73,822,880 $9,786,636 Parks, Env, Educ & Land Use $31,951,741 $28,260,575 $38,835,263 $31,946,309 $3,685,734 Public Works $24,189,706 $23,372,396 $25,634,255 $24,366,640 $994,244 General Administration $17,781,798 $21,056,066 $20,695,723 $22,150,674 $1,094,608 Non-Departmental $27,397,689 $27,629,521 $24,029,629 $26,597,543 $(1,031,978) Debt Borrowing $12,000,000 $11,300,000 $11,300,000 $12,500,000 $1,200,000 Capital Projects $4,564,760 $9,737,968 $9,737,968 $29,268,501 $19,530,533 Appropriated Fund Balance $8,822,128 $15,465,515 $1,750,209 $13,018,392 $(2,447,123) Retained Earnings (b) $(5,011,834) $(136,492) $(2,481,310) $180,231 $316,723 Tax Levy $111,473,173 $113,209,829 $113,209,829 $116,298,590 $3,088,761 $322,654,227 $337,404,843 $334,002,565 $376,947,450 $39,542,607 (a) (b) 2021-2023 REVENUE SUMMARY Includes revenues from proprietary fund (e.g., Radio Services) user fees and other revenue which are estimated to result in retained earnings. Revenues in excess of expenditures from proprietary funds that are retained in the appropriate fund and not used to offset the overall county tax levy. FUNCTION Total Revenues Total Revenues Beginning in 2019, the county receives a personal property aid payment from the state to offset the loss of tax levy resulting from the exemption of machinery, tools, and patterns (not used in manufacturing). SOURCE 41 2023 REVENUE HIGHLIGHTS Revenue Budget: The 2023 revenue budget (excluding property tax levy, fund balance appropriations, and revenue generating proprietary fund retained earnings) totals $247,630,468, an increase of $38,900,969 or 18.6% from the 2022 Adopted Budget. The revenue budget includes $46,217,949 of interdepartmental revenues (mostly from internal service funds, e.g., Health and Dental Insurance Fund). The 2023 budgeted revenues consist of departmental operating revenues at $205,861,967 and capital project revenues at $41,768,501 including $12,500,000 from planned borrowing. Overall, the operating revenues increase by $18,170,436 or 9.7% from the prior-year budget, while capital project revenues increase by $20,730,533 or 98.5%. The graph below reflects the ratio of revenue sources budgeted for 2023 to all revenue sources (after excluding interdepartmental revenues), with tax levy of 35.2% and Intergovernmental Assistance of 37.0% as the major revenue components. Tax Levy 35.2% Fines & Licenses 1.0% Chgs. & Svcs. 12.9% Inv. Inc./Other* 6.2% Debt Borrowing 3.8% Fund Balance 3.9% Intergov't Assist 37.0% 2023 Revenues as a Percent of Total (Excludes Interdepartmental) * Excludes Retained Earnings Revenue Projection Methodolo gy Realistic, conservative and accurate revenue estimates are one of the key building blocks in the development of a fiscally sound budget. The county combines four primary projection methods, mentioned below, based on the unique characteristics of forecasted revenue. 1. Informed and Expert Judgment (e.g., the advice of a department head). 2. Deterministic Techniques (e.g., formula based). 3. Time Series Technique (e.g., trend analysis, rolling averages). 4. Estimates from external sources or appropriated in adopted legislation (e.g., state and federal governments). Projection and Trends: External factors that may affect estimated future revenue trends include a disruption in the economic recovery, a change in the interest rate trend affecting county investments, and a change in moderate inflation trends. Also, other impacts which could affect future revenue trends include federal and state budget deficits which will likely result in revenue reductions and the potential for higher future interest rates. Internal factors mainly include user fee rate increases, 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 all sources for 2019-2023. Total revenues are budgeted to increase $39.6 million or 11.7% to $377.0 million. $0 $25 $50 $75 $100 $125 $150 $175 $200 $225 $250 $275 $300 $325 $350 2019 2020 2021 2022 2023 $ in Millions Year Budgeted Total Revenues 42 2023 REVENUE HIGHLIGHTS A brief summary of the major changes in the past five years to the adopted budget are briefly explained as follows: The 2023 revenue budget increases $39.5 million or 11.7% to $376.9 million, including an increase in intergovernmental contracts and grant revenue of $34.0 million or 38.5%, largely due to federal American Rescue Plan Act (ARPA) – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) funding of $29.3 million (an increase of $20.8 million). This also includes an additional $1.7 million in case management and other revenues as part of a state mandate to eliminate the CLTS wait lists and an increase in CLTS-third party administrator revenues of $2.5 million. Charges for services increase $694,500 to $42.8 million, largely due to a $885,500 increase in Comprehensive Community Services (CCS) revenues related to additional billable services for adolescents, a $642,300 increase in municipal police services provided by the Sheriff’s Department, a $301,800 increase for Parks and Land Use-General Fund park system fees (annual park stickers, entrance fees, camping, etc.), and a $219,700 increase in Register of Deeds revenues for real estate transfer fees. Interdepartmental revenues increase approximately $1.7 million, to $46.2 million, primarily from a $729,900 increase in Public Works - Central Fleet fuel charges related to higher fuel costs; a $604,000 increase in Non-Departmental-Health and Dental Insurance Fund premiums and HSA contributions charged to county departments, reflecting a 2.5% premium rate increase; and a $422,600 increase in End User Technology charges. Other revenues sources increase $724,300 or 3.7% to a total of $20.2 million, mostly Health and Human Services revenues including $729,800 of opioid class action lawsuit settlement proceeds, $421,800 of Wisconsin Medicaid Cost Reporting (WIMCR) prior year settlement revenue, and $348,800 of state institution collections revenue. Fund balance appropriations decrease of $2.4 million, and the county general tax levy (excluding the special library tax) increases $2,795,860 or 2.55% to $112,298,983. The 2022 revenue budget increases $23.4 million or 7.4% to $337.4 million, including an increase in intergovernmental contracts and grant revenue of $12.2 million, largely due to federal American Rescue Plan Act (ARPA) – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) funding of $8.0 million. This also includes an additional $1.0 million in case management and other revenues as part of a state mandate to eliminate the CLTS wait lists and an increase in CLTS-third party administrator revenues of $387,800. Charges for services increase $2.1 million to $42.1 million, largely due to a $861,100 increase in Comprehensive Community Services (CCS) revenues related to additional billable services for adolescents, a $299,100 increase in municipal police services provided by the Sheriff’s Department, a $229,300 increase for Parks and Land Use-General Fund park system fees (annual park stickers, entrance fees, camping, etc.), and a $231,400 increase in Register of Deeds revenues for real estate transfer fees and copy and duplicating fees. Interdepartmental revenues increase approximately $2.5 million, to $44.5 million, primarily from a $1.3 million increase in End User Technology Fund driven by a higher cross-charge to Health and Human Services and a $788,000 increase in Non-Departmental-Health and Dental Insurance Fund premiums charged to county departments, reflecting a 2.2% premium rate increase. Other revenues sources increase $1.0 million to a total of $19.5 million, mostly for contributions from individuals and organizations and cost recovery towards capital project costs, which increase $585,000. Fund balance appropriations 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 expenditures. 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 state mandate to eliminate the CLTS wait lists and an increase of $772,600 in Community Aids revenue. Charges for services decrease $169,600 to $40.0 million, largely due to decreases in Golf Course revenues of $1.2 million from the sale of Wanaki Golf Course in 2020. Interdepartmental revenues increase $1.7 million to $42.0 million, primarily from increases in Non-Departmental-Health and Dental Insurance Fund premiums charged to county departments and employees, reflecting a 13% premium rate based on trends. Other revenues decrease $1.8 million and include a decrease of $500,000 in investment income due to low interest rates as well as a $700,000 reduction in contributions and donations needed for capital projects. Fund balance appropriations decrease $3.94 million, and the county general tax levy (excluding the special library tax) increases $1,610,912 or 1.52% to $107,813,395. The 2020 revenue budget increases by $13.0 million to $320.3 million, largely due to increases in intergovernmental contracts and grant revenues of $5.4 million to $73.4 million. This includes $3.1 million in Health and Human Services (HHS) pass-through payments related to the Children’s Long Term Support (CLTS) Third Party Administrator (TPA) program, another $460,000 in case management revenues and state reimbursement of indirect costs as part of a state mandate to eliminate the CLTS wait lists, and $578,000 in state allocations to support growing child protective and juvenile justice cases. Charges for services increases $1.3 million to $40.2 million, partially due to increases in HHS client fee revenues 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 million, largely due to increases in Non- Departmental-Health and Dental Insurance Fund premiums charged to county departments and employees, reflecting a 5% premium rate based on trends. Debt borrowing 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%. The 2019 revenue budget increased by $13.7 million to $307.3 million, largely due to increases in intergovernmental contracts and grant revenues of $6.1 million to $68.0 million. This includes $1.7 million in grant funds for the new Workforce Innovation and Opportunity Act (WIOA) Fund program to provide services to regional residents to find employment, a $2.4 million increase in capital project funding mostly related to intergovernmental cost share revenues for trail improvements, and the new state personal property aid payment of $744,000 offsetting the loss of tax levy resulting from a new state law exempting machinery, tools, and patterns (not used in manufacturing, which were mostly already exempt). Charges for services increases $1.2 million to $38.9 million, partially due to increases in Health and Human Services Clinical inpatient and outpatient services for psychological and social rehabilitation of nearly $650,000. Debt borrowing to fund capital project expenditures increases $5.0 million to $17.5 million. Fund balance appropriations decrease $395,400, and the county general tax levy (excluding the special library tax) increases $940,671 or 0.9%. Detailed revenue highlights are included within each functional area summary. A summary of highlights and major changes from the 2022 to the 2023 Revenue Budget, by source, follows. 43 2023 REVENUE HIGHLIGHTS Intergovernmental Contracts & Grants: Combined, total 2023 intergovernmental contracts, grants, state/federal aids, and state shared revenues together reflect a budgeted increase of $33,972,200 or 38.5% from the 2022 Adopted Budget.  Revenues from the federal American Rescue Plan Act (ARPA) - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program are budgeted at $9.7 million, an increase of $7.7 million, in the operating budget, and at $19.1 million, an increase of $13.1 million, in the capital project budget. Funds are budgeted among the Justice and Public Safety,  Health and Human Services Functional Area Intergovernmental Revenue increase by approximately $7.5 million to $56.53 million as follows:  Department of Health and Human Services (HHS) – Children with Special Needs Program includes an increase in case management and other revenue reimbursements related to the Children’s Long Term Support (CLTS) program of $1.4 million as a result of the state mandate to eliminate CLTS wait list and the subsequent increased volume of clients served. The budget also includes a $332,000 increase in related indirect cost recovery reimbursement.  The HHS budget for Community Aids revenue for Health & Human Services (H&HS) programming decreases $19,200 to $13,215,300 in 2023. This is the department’s primary source of discretionary intergovernmental revenue funding.  HHS–Children with Long-Term Needs–Third Party Administrator pass-through revenues increases $2.5 million to $9.0 million based on an increase in the state allocation for the program and increasing client enrollment levels.. The pass-through funding has no impact on tax levy.  HHS–Aging and Disability Resource Center (ADRC) – General Fund – Community Services Program increases $319,600 or 9.8%, including $246,600 in specific purpose directed American Rescue Plan Act (ARPA) funding. This includes a home delivered meals increase of $253,830; a $14,500 increase for congregate meals for alternate models to include restaurant dining, and $74,700 for increased in-home services.  The Community Development Fund revenues increase $135,500 related to $174,000 of increased HOME Investments Partnerships Program funding offset by $38,400 of lower federal Community Development Block Grant funding.  Capital Project intergovernmental revenues increase $19.1 million to $28.9 million, mainly resulting from $19.1 million of American Rescue Plan Act funding. Fines and Licenses: Fine and license revenues increase $256,400 or 8.0% to $3,460,000 in 2023. This includes Parks and Land Use- General Fund license revenue increasing $94,100 and includes: an increase of $30,800 for restaurant licenses; $31,000 of septic permit revenues; and a $21,400 increase in retail food. Medical Examiner cremation permit revenue increases $88,100 due to an increasing number of permits and an increase in the fee of $13 in 2023. Additionally, the 2023 budget includes a $35,000 increase in the Health and Human Services driver improvement surcharge revenues for Alcohol and Other Drug Abuse (AODA) outpatient services based on prior year trends. Charges for Services: User fees are budgeted to increase $694,500 or 1.7% to approximately $42.8 million. User fees are charges for specific government services to those who utilize and value certain services. They provide an equitable, proportional user-based charging method to continue service operations without relying solely on property taxes. Major user fees include document recording and real estate transfers; public admission for recreation, regulation enforcement, and education within the Parks, Environment, Education and Land Use (PLU) functional area; client treatment, inpatient and outpatient residential services fees in the Health and Human Services (HHS) area; and inmate board, contracted Sheriff patrols, and judicial and public safety related fees (JPS).  Parks, Environment, Education & Land Use (PLU) functional area charges for service revenues increase by about $577,000 to $12.3 million. This increase consists of a $219,800 increase in Register of Deeds revenues primarily for real estate transfer fees, as well as a $264,100 increase for Parks and Land Use-General Fund mostly for park system fees of $301,600 (annual park stickers, entrance $0 $20 $40 $60 $80 $100 $120 $140 $160Millions (S) Health and Huma n Services, Parks a nd Land Use, Publi c Works, and 2019 2020 2021 2022 2023 General Administrati on functional areas for project specific purposes, Tota l $68.01 $73.44 $76.13 $88.35 $141.53 including addres sing the court cas e backlog, buildin g public safety HHS $41.43 $46.85 $47.46 $48.96 $56.53 capacity, enhancing public healt h and human services, improving technology, renovatin g the courthouse, maintaining par k infrastructure, Millions ($) and managing stormwater pollution. Additional information can be found on these projects on pages 480-485. These revenues pertain to the CSLFRF and do not include other specific ARPA revenue allocations made to departments. Budgeted Intergovernmental Revenues 2019 2020 2021 2022 2023 Other $6.86 $8.00 $8.35 $8.60 $6.93 JPS $11.78 $11.84 $12.30 $12.72 $13.59 HHS $8.47 $8.50 $8.37 $9.04 $9.96 PLU $11.60 $11.82 $10.97 $11.71 $12.29 $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 Millions ($) Millions ($) Budgeted Charges for Service 44 2023 REVENUE HIGHLIGHTS fees, camping, etc.), offset by lower land lease and municipal charges. Golf Course Fund service fees increase $67,000 to $2.21 million related to increased utilization of county-owned golf courses. Additionally, Bridges Library System municipal charges decrease $15,300 for system-wide technology and library collection services.  Justice and Public Safety (JPS) functional area charges for service revenues increase by $868,300 to $13.6 million, including an increase in Sheriff charges of $642,300, mainly due to an increases in municipal charges for police service of $730,600 primarily related to compensation increases and higher contracted costs, offset by $155,300 of lower Huber charges. Additionally, Medical Examiner transportation charges increase $85,600 and Circuit Court Services charges for services increase $37,500, mainly due to $60,500 of additional bail forfeiture offset by $27,500 of lower professional service cost recovery. Charges for services for Emergency Preparedness increase $125,600 and consists of $31,400 of municipal charges for annual computer aided dispatch and integrated systems support charges and $94,100 of various municipal radio repair and usage fees. In addition, District Attorney copy and duplicating fee revenue decreases $34,700.  Health and Human Services (HHS) functional area charges for service revenues are budgeted to increase by $681,000 to $9.96 million. Youth Intensive Services (under the Adolescent & Family division), includes $885,500 of billable revenues through Comprehensive Community Services (CCS) related to expanded mental health and substance use treatment to adolescents. Mental Health Outpatient-Intensive client fees increase $420,000 for adult CCS services. Mental Health Center charges for service, mostly client revenue, decreases $711,200 to $2.23 million due to the reduction in capacity from 22 beds to 16 beds related to the building remodel capital project, resulting in a decrease in the number of days of care by 1,745 to 4,855. Additionally, mental health outpatient clinic client fees increase $56,600.  Non-Departmental functional area charges for services decrease $1.52 million within the Health & Dental Insurance Fund for revenues collected from retirees for their share (100%) of health insurance premiums related to the elimination of the retiree insurance program at the end of 2022. Interdepartmental Revenues: 2023 interdepartmental revenues increase approximately $1.7 million, or 3.9%, to $46,218,000. Interdepartmental revenues are primarily related to internal service fund charges and cross-charges for services provided by one county department to another, which are in essence double-budgeted. These charges are originally funded through an external revenue source or tax levy in the service consumer (user) department budgets.  DOA–End User Technology Fund charges increase $422,600 reflecting annual increases in charges to user departments for computer maintenance and replacement, as well as software subscriptions.  Non-Departmental-Health and Dental Insurance Fund interdepartmental revenues consist of the county’s share of employee health and dental premiums and county contributions to employees’ health savings accounts and are budgeted to increase by $604,000 or 2.9% to $21.3 million mainly due to a budgeted 2.5% premium rate increase to county departments and employees to offset cost increase related to higher claims costs.  Public Works-Central Fleet Fund departmental charges for fuel and vehicle repair/maintenance increase $729,900 primarily due to an increase of $603,500 in fuel charges associated with significant increases in fuel costs trend and assumes a cost of $4.00 per gallon, an increase of $1.60 per gallon. Other Revenues: Other revenues (before excluding retained earnings) from various sources increase $724,300 or 3.7% to a total of $20.2 million.  Treasurer penalty and interest on delinquent taxes decreases $50,000 to $1.7 million reflecting lower actual revenues received.  Health and Human Services other revenues increase $1.57 million primarily related to $729,800 of opioid class action lawsuit settlement proceeds, $421,800 of Wisconsin Medicaid Cost Reporting (WIMCR) prior year settlement revenue, and $348,800 of state institution collections revenue.  Parks and Land Use – Material Recycling Fund (MRF) material sales revenue from the sale of recycled materials increases $256,300 resulting from the increase in the average commodity prices for these materials from $85/ton to $100/ton offset by a reduction in budgeted tonnage processed. This is offset by the elimination of $100,000 of landfill siting revenue allocated to this program.  Public Works – Vehicle Replacement Fund revenue from the sale of capital assets decreases $154,000 in the 2023 budget related to the removal of Sheriff’s department two-year vehicles from the fund (with an applicable $165,000 increase in these revenues in the Sheriff’s 2023 budget).  Capital Project contributions from individuals and organizations and cost recovery towards project costs increases $425,000. 45 2023 REVENUE HIGHLIGHTS Debt Financing: The 2023 Budget includes borrowing of $12.5 million to finance a major portion of 2023 capital projects and vehicle replacements, an increase of $1.2 million from the 2022 Adopted Budget. Appropriated Fund Balance: To reduce the 2022 Tax Levy (for 2023 Budget purposes), the budget includes fund balance appropriations of approximately $13.0 million for one-time projects and temporary expenditures or to phase-in the impact of significant revenue losses or new expenses, a decrease of $2.4 million from the previous year. This includes $10.7 million for the operating budgets and $2.3 million for the capital projects budget, summarized below: 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 $110,000 $110,000 Admin - American Job Center Fund $29,862 $29,862 Admin - Collections Fund $25,036 $25,036 Admin - End User Tech. Fund $613,368 $613,368 Admin - Risk Mgmt Fund $265,500 $265,500 Airport Fund $169,582 $169,582 Bridges Library System Fund $230,593 $230,593 Capital Projects Budget $50,000 $1,273,884 $1,323,884 Circuit Court Services $50,000 $50,000 Contingency Fund $1,200,000 $1,200,000 County Clerk Dept. $25,000 $25,000 Debt Service Fund $100,000 $460,875 $560,875 District Attorney $18,120 $18,120 Emergency Preparedness $80,129 $828,475 $908,604 Human Services Dept. $284,443 $284,443 Medical Examiner $60,900 $60,900 Non-Departmental $478,497 $1,439,000 $1,917,497 Parks and Land Use Dept. $1,578,000 $550,000 $1,333,225 $3,461,225 Public Works Dept $260,000 $50,000 $551,083 $108,500 $969,583 Sheriff Dept. $674,320 $674,320 Treasurer $120,000 $120,000 UW Extension Dept. $0 Total by Fund Type $5,089,409 $629,862 $2,893,987 $2,439,782 $1,273,884 $460,875 $230,593 $13,018,392 Tax Levy: The overall 2022 tax levy (for 2023 Budget pur poses) is $116,298,590, which represents an increase of $3,088,761 or 2.73% from the 2022 Adopted Budget. The total tax levy consists of general county purpose levy of $112,298,983, a $2,795,860 or 2.55% increase from the 2022 Adopted Budget, and the special Bridges Library System tax levy of $3,999,607, an increase of $292,901 or 7.9% from the 2022 Adopted Budget, which are assessed to municipalities without libraries. 46 DECISION MAKING CRITERIA FOR NEW POSITIONS County government has an obligation to meet the needs of its citizens in a fiscally prudent manner. One of the largest costs of government is personnel cost. Unlike capita l 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? 2021 2022 2022 2023 Year Adopted Modified Adopted 22-23 FUNCTIONAL AREAS: End Budget Budget Budget Change Justice and Public Safety 555.46 567.50 568.34 560.50 (7.00) Health and Human Services 446.98 444.86 470.86 469.61 24.75 Parks, Env., Educ., and Land Use 128.05 126.60 127.00 127.05 0.45 Public Works 133.50 132.00 132.00 131.00 (1.00) General Administration 124.58 133.00 133.00 137.50 4.50 Non-Departmental - - - - - Total Regular Positions Countywide 1,388.57 1,403.96 1,431.20 1,425.66 21.70 Temporary Extra Help 136.88 110.16 111.44 98.40 (11.76) Overtime 24.33 27.67 27.67 27.75 0.08 Total Position Equivalents Countywide 1,549.78 1,541.79 1,570.31 1,551.81 10.02 BUDGETED POSITIONS 2021-2023 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 2023  Budgeted Full Time Equivalents (FTEs) increases by a net of 10.02 FTE, including temporary extra help and overtime.  There is a net increase of 21.70 FTE budgeted regular positions including 2023 and 2022 current year changes.  2023 changes include the creation of 23.85 FTE positions. This is offset by the abolishment of 16.00 FTE, the unfunding of 15.50 FTE, the refunding of 1.00 FTE, increase of 0.20 FTE part time position hours and increase 0.25 FTE sunset position.  Temporary extra help decreases a net of 11.76 FTE or about 24,461 hours.  Budgeted overtime increases a net of 0.08 FTE or about 166 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 2022 • 29.50 FTE are Created, 0.60 FTE are abolished, and 1.00 FTE are unfunded: • Unfunded 1.00 FTE and created 1.00 FTE by enrolled ordinance (176-98). • Created 0.50 FTE by enrolled ordinance (176-99). • Created 2.00 FTE by enrolled ordinance (176-118). Contract with the Village of Sussex later adjusted to 1.00 FTE created. • Created 11.00 FTE by enrolled ordinance (176-125). • Abolished 0.60 FTE and created 1.00 FTE by enrolled ordinance (177-35). • Created 3.00 FTE by enrolled ordinance (177-39). • Created 10.00 FTE by enrolled ordinance (177-40). • Created 1.00 FTE by enrolled ordinance (177-41). • Created 1.00 FTE by enrolled ordinance (177-53). 47 GENERAL & SPECIAL REVENUE FUNDS Expenditures, Unassigned Fund Balance Expenditures and Unassigned Fund Balance General and Special Revenue Funds Unassigned Year Expenditures Fund Balance* % Ratio 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 $193,403,740 $40,511,885 20.9% 2017 $191,779,767 $43,537,265 22.7% 2018 $201,198,925 $44,464,888 22.1% 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 $58,064,847 24.9% 2023 $251,254,692 $53,368,449 21.2% 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 Expenditures Fund Balance* % Ratio 48 SUMMARY OF FUND BALANCE PROJECTIONS Projections of fund balance are an indicator of the estimated financial condition of the County at year-end. Fund balances are projected separately for General, Special Revenue, Enterprise, Internal Service, 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 2023 Adopted Budget. For descriptions of funds see the Summary section. December 31, 2022 (unaudited) The current year projection (year-end 2022) 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, 2022 are projected at $188.9 million, an increase of $2.9 million from December 31, 2021 year-end combined fund balances. Of the combined fund balance amount, $130.4 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, 2022 is projected at $76.8 million, an increase of $2.8 million from 2021. Revenues were $4.2 million above expenditures. Net transfers out of the General Fund were $1.4 million. The unassigned portion of the fund balance is estimated at $58.5 million, a $5.5 million increase from the 2021 unassigned fund balance of $53.0 million. Special Revenue Fund Balance - The December 31, 2022 estimated fund balance is $6.7 million, a decrease of $0.3 million from 2021. Revenues were $1.2 million above expenditures. Net transfers out of Special Revenue Funds were $1.5 million. Working Capital - The unassigned General Fund balance provides working capital for fifteen weeks of operations based on the 2023 expenditure budget. In addition, the ratio of governmental funds unassigned fund balance to governmental expenditures for year-end 2022 is estimated at 24.9%. This estimated percentage exceeds the County's goal of at least 11%, which provides sufficient cash flow for the County's operations. It also exceeds the County’s target goal of 15- 16%. 49 SUMMARY OF FUND BALANCE PROJECTIONS, Cont. Enterprise Fund Balance – Year-end 2022 fund balance is projected at $48.0 million, a decrease of $1 million from 2021. 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 2022 fund balance is estimated at $26.5 million, an increase of $545,000 from 2021. Internal service fund balances include non-spendable capital assets. Debt Service Fund Balance – Year-end 2022 fund balance is estimated at $3.8 million, an increase of $185,000 from 2021. Capital Projects Fund Balance – Year-end 2022 fund balance is projected at $26.0 million, an increase of $541,000 from 2021. The entire fund balance is reserved for existing capital projects until the projects are closed. Fund balances remaining may be reserved to fund future capital projects. Component Unit Fund Balance – Year-end 2022 fund balance is projected at $1.2 million, an increase of $38,000 from 2021. December 31, 2023 The year-end 2023 projection is based on 2023 budgeted revenues, expenditures, and estimates on completion of capital projects appropriated in prior years. At year-end 2023, total combined fund balances are estimated at $176.1 million, a decrease of $12.8 million from the estimated 2022 level. Of the estimated combined year end 2023 total fund balance, $122.3 million is restricted, committed or assigned specific future use within the particular funds, and $53.8 million is estimated to be the unassigned fund balance. This is an estimated decrease in unassigned fund balance of about $4.7 million from year-end 2022. General Fund Balance - The estimated fund balance for the General Fund is projected at $71.2 million, a decrease of $5.55 million from the 2022 estimate. This decrease results from the planned fund balance use of $3.0 million in the 2023 budget and transfers out of $2.55 million. Transfers out include $1,650,000 for economic development, $475,000 for end user technology, $215,500 for risk management, $100,000 for debt service, $50,000 for transportation purposes, and $50,000 for capital projects. The unassigned portion of the fund balance is estimated at $53.8 million. Special Revenue Fund Balance - The December 31, 2023 estimated fund balance is $6.3 million, a decrease of $430,000 from 2022. This decrease results from the planned use of fund balances in the 2023 budget of $2.1 million, and transfers in of $1.7 million. Working Capital - The ratio of governmental funds unreserved fund balance to governmental expenditures for year-end 2023 is estimated at 21.2%, a decrease from the 24.9% estimate for year-end 2022. 50 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2022 SCHEDULE 1 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Revenues: General Intergovernmental $53,886,697 $33,746,539 $993,797 454,693$ -$ $9,186,568 $1,546,651 $99,814,945 Taxes 90,370,378 7,026,415 - - 14,520,921 1,292,115 - $113,209,829 Fines/Licenses 3,309,212 204,590 - - - - - $3,513,802 Charges for Services 28,424,230 807,381 5,310,834 4,344,460 - - 970,310 $39,857,215 Interdepartmental Revenue 4,309,018 749,021 581,563 37,094,188 - - 3,000 $42,736,790 Interest Income 2,897,646 - - - 75,000 120,000 - $3,092,646 Other Revenue 11,447,352 1,048,005 2,597,494 2,359,204 451,600 11,775,000 17,759 $29,696,414 Total Revenues $194,644,533 $43,581,951 $9,483,688 $44,252,545 $15,047,521 $22,373,683 $2,537,720 $331,921,641 Expenditures: Personnel Costs $112,936,938 $13,156,399 $2,753,636 $8,137,496 -$ -$ 771,095$ $137,755,564 Operating Expenses 60,214,205 22,463,872 6,666,441 37,548,869 - - 1,587,874 $128,481,261 Interdepartmental Charges 16,145,786 6,199,856 1,087,563 511,636 - - 140,468 $24,085,309 Fixed Assets/Capital Projects 1,151,331 582,914 - - - $22,032,658 - $23,766,903 Debt Service - - - - 14,962,228 - - $14,962,228 Total Expenditures $190,448,260 $42,403,041 $10,507,640 (A) $46,198,001 (A) $14,962,228 $22,032,658 2,499,437 $ $329,051,265 Excess of Revenues over/(under) Expenditures (A ) $4,196,273 (B) $1,178,91 0 ($1,023,952) (B) ($1,945,456 ) (B) $85,29 3 (B) $341,02 5 (B) $38,28 3 $2,870,376 (B) 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. 51 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2022 SCHEDULE 2 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Fund Balance December 31, 2021 $73,931,222 $7,002,734 $48,987,067 $25,928,790 $3,568,594 $25,442,386 $1,157,037 $186,017,830 Restricted/Committed/Assigned Fund Balance 20,918,448 7,002,734 48,987,067 25,928,790 3,568,594 25,442,386 1,157,037 133,005,056 Unassigned Fund Balance January 1, 2022 $53,012,774 $0 $0 $0 $0 $0 $0 $53,012,774 Excess of Revenues over (under) Expenditures (A) 4,196,273 1,178,910 (1,023,952) (1,945,456) 85,293 341,025 38,283 2,870,376 Net Operating Transfers in (out) (1,369,503) (1,475,997) 55,000 2,490,500 100,000 200,000 0 0 Excess of Revenues & Other Financing Sources over (under) Expenditures $2,826,770 ($297,087) ($968,952) $545,044 $185,293 $541,025 $38,283 $2,870,376 Total Projected Fund Balance Dec. 31, 2022 76,757,992 6,705,647 48,018,115 26,473,834 3,753,887 25,983,411 1,195,320 188,888,206 Restricted/Committed/Assigned Fund Balance 18,265,507 (B) 6,705,647 48,018,115 (C) 26,473,834 (C) 3,753,887 25,983,411 1,195,320 130,395,721 Total Projected Unassigned Fund Balance $58,492,485 $0 $0 $0 $0 $0 $0 $58,492,485 Footnotes: (A) Negative amounts reflect planned use of restricted, committed, or assigned fund balances for one time or temporary purposes. (B) Includes $4,999,542 assigned in the 2023 Budget. (C) The Enterprise and Internal Service Fund balances include fixed assets and may include some unreserved funds. 52 SUMMARY OF PROJECTED FUND BALANCE AS OF DECEMBER 31, 2023 SCHEDULE 3 General Special Internal Capital Component Fund Revenues Enterprise Service Debt Service Projects Unit Totals Fund Balance December 31, 2022 $76,757,992 $6,705,647 $48,018,115 $26,473,834 $3,753,887 $25,983,411 $1,195,320 $188,888,206 Restricted/Committed/Assigned Fund Balance 18,265,507 6,705,647 48,018,115 26,473,834 3,753,887 25,983,411 1,195,320 130,395,721 Unassigned Fund Balance January 1, 2023 $58,492,485 $0 $0 $0 $0 $0 $0 $58,492,485 Excess of Revenues over (under) Expenditures (A) (3,014,409) (2,129,862) (1,914,077) (2,152,423) (1,010,875) (2,332,384) (219,593) (12,773,623) Net Operating Transfers in (out) (2,540,500) (B) 1,700,000 0 2,740,500 550,000 (2,450,000) - 0 Excess of Revenues & Other Financing Sources over (under) Expenditures ($5,554,909) ($429,862) ($1,914,077) $588,077 ($460,875) ($4,782,384) ($219,593) ($12,773,623) Total Projected Fund Balance Dec. 31, 2023 71,203,083 6,275,785 46,104,038 27,061,911 3,293,012 21,201,027 975,727 176,114,583 Restricted/Committed/Assigned Fund Balance 17,406,996 6,275,785 46,104,038 (C) 27,061,911 (C) 3,293,012 21,201,027 975,727 122,318,496 Total Projected Unassigned Fund Balance $53,796,087 $0 $0 $0 $0 $0 $0 $53,796,087 Footnotes: (A) Budgeted fund balances are responsible for the deficit figures. (B) Includes planned transfer out of $2.55 million. Transfers out include $1,650,000 for economic development, $475,000 for end user technology, $215,500 for risk management, $100,000 for debt service, $50,000 for transportation purposes, and $50,000 for capital projects. (C) Fund balances include fixed assets and may include some unreserved funds. \ 53 FUNCTIONAL AREA SUMMARY BY FUND TYPE 2023 BUDGET GENERAL SPECIAL COMPONENT INTERNAL CAPITAL REVENUES FUND (a) REVENUE UNIT ENTERPRISE SERVICE DEBT PROJECTS TOTAL JUSTICE & PUBLIC SAFETY $23,261,848 $2,139,397 $1,396,445 $14,000,000 $40,797,690 HEALTH & HUMAN SERVICES $68,306,326 $5,516,554 $649,000 $74,471,880 PARKS, ENV., EDUC., LAND USE $10,871,108 $11,907,855 $2,580,273 $6,587,073 $4,197,900 $36,144,209 PUBLIC WORKS $509,022 $14,256,527 $1,295,787 $8,305,304 $5,953,200 $30,319,840 GENERAL ADMINISTRATION $8,765,272 $830,177 $12,555,225 $16,968,401 $39,119,075 NON DEPARTMENTAL $1,028,343 $25,569,200 $26,597,543 FUND BALANCE APPROPRIATION $3,439,409 $2,129,862 $230,593 $1,431,282 $2,443,987 $1,010,875 $2,332,384 $13,018,392 RETAINED EARNINGS $0 $0 ($11,000) $482,795 ($291,564) $180,231 TAX LEVY $90,686,176 $7,606,816 $0 $0 $1,379,243 $15,124,240 $1,502,115 $116,298,590 TOTAL REVENUES $206,867,504 $44,387,188 $2,799,866 $11,193,382 $49,961,395 $16,135,115 $45,603,000 $376,947,450 EXPENDITURES JUSTICE & PUBLIC SAFETY $72,453,016 $2,139,397 $1,886,836 $20,450,000 $96,929,249 HEALTH & HUMAN SERVICES $96,138,009 $5,516,554 $649,000 $102,303,563 PARKS, ENV., EDUC., LAND USE $16,003,898 $18,079,962 $2,799,866 $7,841,177 $5,414,300 $50,139,203 PUBLIC WORKS $9,099,676 $17,791,236 $1,465,369 $8,154,125 $16,439,700 $52,950,106 GENERAL ADMINISTRATION $10,466,065 $860,039 $14,799,070 $16,135,115 $2,650,000 $44,910,289 NON DEPARTMENTAL (a) $2,706,840 $27,008,200 $29,715,040 TOTAL EXPENDITURES $206,867,504 $44,387,188 $2,799,866 $11,193,382 $49,961,395 $16,135,115 $45,603,000 $376,947,450 (a) Includes Contingency Fund. 54 APPROPRIATION UNIT SUMMARY BY FUND TYPE 2023 BUDGET GENERAL SPECIAL COMPONENT INTERNAL CAPITAL REVENUES FUND (a) REVENUE UNIT ENTERPRISE SERVICE DEBT PROJECTS TOTAL INTERGOVT. CONTRACTS/GRANTS $58,658,170 $31,927,507 $1,629,470 $991,479 $327,400 $28,788,501 $122,322,527 FINES & LICENSES $3,310,806 $149,550 $0 $0 $0 $3,460,356 CHARGES FOR SERVICES $31,053,462 $1,002,777 $938,803 $5,486,665 $4,286,229 $42,767,936 INTERDEPART. REVENUES $4,445,305 $776,904 $3,000 $522,661 $40,470,079 $46,217,949 OTHER REVENUES $15,274,176 $793,772 $9,000 $2,278,500 $1,346,021 $12,980,000 $32,681,469 FUND BALANCE APPROPRIATION $3,439,409 $2,129,862 $230,593 $1,431,282 $2,443,987 $1,010,875 $2,332,384 $13,018,392 RETAINED EARNINGS $0 $0 ($11,000) $482,795 ($291,564) $180,231 TAX LEVY $90,686,176 $7,606,816 $0 $0 $1,379,243 $15,124,240 $1,502,115 $116,298,590 TOTAL REVENUES $206,867,504 $44,387,188 $2,799,866 $11,193,382 $49,961,395 $16,135,115 $45,603,000 $376,947,450 EXPENDITURES PERSONNEL COSTS $122,067,353 $13,212,790 $805,011 $2,944,348 $9,053,140 $148,082,642 OPERATING EXPENSES $67,058,339 $23,886,767 $1,847,293 $7,066,780 $40,338,298 $140,197,477 INTERDEPARTMENTAL CHARGES $16,359,331 $6,595,131 $147,562 $1,182,254 $569,957 $24,854,235 FIXED ASSETS & IMPROVEMENTS $1,382,481 $692,500 $0 $0 $0 $45,603,000 $47,677,981 DEBT SERVICE $0 $0 $0 $0 $0 $16,135,115 $16,135,115 TOTAL EXPENDITURES $206,867,504 $44,387,188 $2,799,866 $11,193,382 $49,961,395 $16,135,115 $45,603,000 $376,947,450 (a) Includes Contingency Fund. 55 THIS PAGE LEFT BLANK 56 Strategic Planning & Budget Policies 57 ____________________________________________________________________________ TABLE OF CONTENTS STRATEGIC PLANNING AND BUDGET POLICIES ____________________________________________________________________________ Strategic Planning Overview .................................................................................................... 59 County-Wide Pillars .................................................................................................................. 60 Waukesha County Planning Processes ................................................................................... 61 Five-Year Financial Forecast…………..….. ............................................................................. 63 Financial Management Policies ................................................................................................ 64 Capital and Operating Budget Process ................................................................................... 69 Financial Structure .................................................................................................................... 72 Waukesha County Budgetary Funds ........................................................................................ 74 Fund Descriptions ..................................................................................................................... 75 ___________________________________________________________________________ 58 STRATEGIC PLANNING OVERVIEW Waukesha County has 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 plannin g 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. In 2022, the County continued its contract with the Studer Group, a nationally recognized and respected firm, to improve implementation of its current strategic plan and train staff on providing excellent customer service, improving communication between employees and their immediate supervisor through the use of “rounding,” and various other trainings to improve quality and serv ice delivery. The County is currently in the 2020-22 strategic planning cycle. The 2023- 25 cycle is expected to include an emphasis and training of SMART (Specific, Measurable, Achievable, Relevant, and Time-bound) goal development, goal measurement and the utilization focus groups and surveying during the environmental scanning process. The County continues to be a leader in the state by strategically providing high quality services at the lowest possible cost by sharing services, creating public/private partnerships, focusing on collaborative efforts whenever possible, and making investments in key technologies to improve how the County does business. Mission Statement: “The mission of Waukesha County government is to promote the health, safety and quality of life of citizens while fostering an economically vibrant community. We are committed to delivering effective, high quality programs and services in a courteous and fiscally prudent manner.” Vision Statement: “Waukesha County…leading the wa y with quality and value.” Standards of Service Excellence: Teamwork & Collaboration, Innovation, Efficiency & Cost Savings, Communication, Ethics & Diversity, Well-being 59 County-Wide Pillars: The areas in which our strategic plans are focused, supporting the county’s mission and vision and providing direction for goals and objectives: 1. Customer Service: High cu stomer satisfaction 2. Quality: High standards of service excellence 3. Team: Best pr ofessionals serving the public in the best way 4. Health and Safety: Ensure the well-being of citizens 5. Finance: Protect taxpayer’s investment In addition to statutory requirements and conformance with recognized financial standards, Waukesha County’s commitment to strategic budgeting requires decisions to be made in conformance with the County’s budget philosophy:  Balance spending with people’s ability to pay  Incorporate citizen and stakeholder involvement  Establish links to 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 organized 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 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. Further encourage and develop existing LEAN trained employees to conduct projects or other LEAN-CI activities, such as PDSA, 5S, Kaizen or other endeavors that lead to more regular incremental improvements. Develop a new training plan that continues white, yellow, and green belt training and also incorporates other annual training to build, support and sustain engagement among leaders and employees in Continuous Improvement. 2021 LEAN-CI Initiative Accomplishments: 1. Intro to Lean-CI Class 2. Lean-CI Leader/Project Sponsor Class 3. Lean-CI Beginner Skills Class 4. Lean-CI Advanced Skills Class 5. Yellow Belt Refresher Class 6. Yellow Belt/White Belt Classes 7. Green Belt Class at WCTC 8. Revisited and updated Department Tactical Team Lead responsibilities and held 2 TTL meetings 9. Successful migration of Lean-CI site to SharePoint Online 10. Worked with new WCTC Lean instructor to acclimate him to our Lean-CI initiative 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: 2021 Actual 2022 Estimate 2023 Target Countywide Customer Satisfaction Rating 4.52 4.60 4.65 60 WAUKESHA COUNTY PLANNING PROCESSES PLANNING FOR THE FUTURE To plan for the future, Waukesha County continues to engage in a strategic planning process, which focuses on long-term planning and the desire to be a mission driven organization continuously improving its services and operations. The County develops five-year capital 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 61 WAUKESHA COUNTY PLANNING PROCESSES, CONT. PLAN TYPE OF PLANNING PROCESS DESCRIPTION OF PROCESS BUDGET IMPACTS End User Technology Fund (Internal service fund) Multi-year plan to replace computers and network infrastructure. Provides for IT support, maintenance, help desk support, web administration, and Records Management. The DOA Information Systems (Computers) and Records Management (Copiers) maintains computer support, inventories, and approves IT equipment replacements and computer support based on criteria reflective of the cost drivers and return on investment. Allows for the funding of IT equipment replacements, maintenance, service utilization, help desk support, network infrastructure, and web administration annually. Replacement decisions consider changing software technology, economic issues, maintenance costs, and downtime. This is based on IT utilization of IT resources. Building Maintenance Five-year plan by facility and maintenance activity or project. The Public Works Department prioritizes department requests for projects along with known required maintenance. Provides a stable annual level of expenditures to insure continued maintenance of county facilities. (Public Works Section, Five-Year Building Improvement Plan) Parks Maintenance Three-year plan to address County grounds, park facilities, parking lots, roadways, and paths. The Parks and Land Use Department schedule identifies ground maintenance for park facilities projects according to priorities and funding level. Provides for a stable annual level of expenditures to insure the continued maintenance of county grounds. (Parks, Environment, Education and Land Use Section, Three-Year Maintenance Plan) Vehicle/Equip. Replacement (Internal service fund) Multi-year plan to replace most vehicles and contractor type equipment. A Vehicle Replacement Advisory Committee reviews and approves replacement criteria. Allows funding of the replacement of vehicles or major equipment items annually at an established base level. This ensures that the condition of the fleet is at an optimal level, which reduces fleet maintenance and costs of service. (Public Works Section, Vehicle & Equipment Replacement Plan) Sheriff’s Jail Equipment Replacement Five-year plan to replace most jail equipment costing less than $100,000. The Sheriff’s Department submits and updates the replacement plan annually as part of the operating budget. Allows for funding necessary jail equipment replacements efficiently. Sheriff’s Non- Jail Equipment Replacement Five-year plan to replace investigative, patrol, public safety, and tactical equipment costing less than $100,000. The Sheriff’s Department submits and updates the replacement plan annually as part of the operating budget. Allows for finding necessary non- jail equipment replacements efficiently. Highway Improvements Program - Culvert Replacement - Repaving Plan - Bridge Replacement Internal ten-year plan to maintain and improve the County trunk highway system that integrates with the five-year Capital Plan. Public Works staff develops an internal highway improvement program based on Southeastern Wisconsin Regional Planning Commission (SEWRPC)'s Highway Jurisdictional Plan with priorities and criteria. - Replace 1-2 culverts annually. - Resurface approx. 15 to 20 mi. of CTH using pavement mgmt. system with pavement index goal of >70%. Long term planning for highway infrastructure needs, which mitigates future on-going maintenance costs, addresses highway safety issues, and extends the life of highways and bridges. Therefore, delays the need for their reconstruction. 62 WAUKESHA COUNTY FIVE‐YEAR FINANCIAL FORECAST  The county uses long-range financial planning to proj ect 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 fo recast also provides dynamic information for the planning process and assists in providing direction for future acti ons 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 Divi sion of the Department of Administration works with staff in other departments to determine key financial assu mptions, which are used 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 2023-2027 Year Revenues Expenditures GAP 2022 Budget $308.9 $308.9 $0.0 2023 Forecast $316.8 $324.0 ($7.2) 2024 Forecast $321.8 $333.8 ($12.0) 2025 Forecast $326.7 $345.1 ($18.4) 2026 Forecast $336.3 $357.5 ($21.2) 2027 Forecast $341.6 $370.1 ($28.5) Operating Budget (in Millions) Closing the structural budget gap in a given year helps future budgets by reducing the gap in future years. The impact of closing the 2022 budget gap is affected by higher inflationary conditions than in previous years, which typically resulted in first-year gaps of between abo ut $3.0 million and $5.0 million. The 2023 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 in creasing revenues (when justified). The use of fund balance and other one-time revenues is limited to the si tuations described in the c ounty Revenue Policy section of this document.    *The 2023 operating budget is balanced at $331.3 milli on, reflecting the elimination of the gap through expenditure reductions and revenue increases. 63 FINANCIAL MANAGEMENT POLICIES Waukesha County's long- and short-t erm 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 fiscal 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 34% 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 include a 0.5% county sales tax and a local motor vehicle registration fee. Waukesha County has not implemented these other tax options. 2. The county attempts to maintain a diver sified 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 costs can be directly related to the level of service provided. The county's budgeting philosophy is to annually review and provide at least nominal inflationary increases on appropriate user fees charges for service to cover increasing costs of providing those services. 3. The county maximizes its return on investment consistent with its investment policy. Investment income is used to reduce reliance on the property tax levy. There is minimal risk of market losses because of the strict adherence to investment and liquidity guidelines. 4. One-time revenues shall not be used to fund continuous operating costs, except to manage a short-term spike in program costs, the phasing of a new or expanded program, making investments that have future payoffs, and to smooth out the impacts of significant state and/or federal funding reductions. 5. Revenue forecasts (estimates) need to document the methods employed and the underlying assumptions that the revenue projections are based on. Balanced Budget A balanced budget is a budget in which revenues and expenditures are equal. Waukesha County’s budget is balanced, as county budgeted total expenditures are funded by a combination of various external revenue sources (e.g., intergovernmental grants, licenses, fees, or fines), property taxes, and funds available for appropriation in fund balances as identified in the prior year Annual Comprehensive Financial Report. Property Tax Levy Increase Limits Section 66.0602 of Wisconsin Statutes imposes a limit on property tax levies for counties. The statutes allow a county to increase its total property tax levy by the percentage change in growth in equalized value due to net new construction between the previous year and the current year plus an increment for terminated tax incremental districts. The limit includes exemptions for the Bridges Library System tax levy, debt services obligations (including related refinancings and refundings), and a provision to allow for adjustments for consolidated (shared) services as well as services transferred from one unit of government to another. In addition, unused tax levy authority up to a maximum of 1.5% of the prior year levy could be carried forward if authorized by a vote of the County Board. 64 FINANCIAL MANAGEMENT POLICIES, CONT. Operating Expenditure Budget 1. State statutes require budgetary control at t he total 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 control, 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 and state fixed asset capitalization levels and to efficiently administer the 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 expected to generate operating revenues sufficient 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 costs (with any proposed rate increases based on cost justification). The one exception 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 based on need or specific cost/benefit, or return on investment justifications. 4. The Public Works Department includes a highway pavement 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 Replacement Plan is updated annually to specify the replacement cycle for county vehicles and equipment that meet the required criteria. Adopted by the County Board, the plan reduces year-to-year fluctuations in departments' fixed asset budgets and helps to ensure that the county's vehicles and equipment are replaced before age or usage cause excessive maintenance costs and expensive equipment downtime. A Vehicle/Equipment Replacement Fund was created to implement this plan. Replacement vehicles and equipment are purchased from this 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-Departmental functional areas as an Internal Service Fund to make the self-insured insurance costs more transparent in the budget. The fund is used to account for all claims and costs filed against and paid by the county’s self-funded insurance, the premiums paid for these plans, and costs associated with the wellness program and an onsite clinic. 65 FINANCIAL MANAGEMENT POLICIES, CONT. Operating Expenditure Budget (cont.) 8. The Parks and Land Use department is respons ible for the county's Grounds Maintenance and Parks Pavement Management Program. The department has established 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 building improvement projects, including mechanical infrastructure replacements required for proper maintenance of county facilities. The first year of these plans is included in the operating budget, and individual projects are usually less than $100,000. Therefore, the capital budget and related financing is not used to fund these projects. 10. The 2011 budget included the first long-term plan for the Sheriff’s jail equipment replacements, funded with prior-year jail assessment fee revenues and some base budget equipment funding. The 2016 budget included the first non-jail equipment plan, funded with seized funds and General Fund balance. Capital Improvement Plan 1. The county prepares and adopts a five-year capital 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 defined as an active or proposed non-recurring expenditure in one or more specified plan years, of an amount in excess of $100,000 (including non County funding sources) for a permanent fixed asset (building, land, or technology improvements or equipment installation), which has or extends the useful life of an existing fixed asset, usually in excess of seven years. 3. The Capital Plan maintains emphasis on planning and funding for infrastructure and capital improvements projects, as they are needed rather than reacting to crisis situations. New projects should be requested in the last year of the five-year plan, unless circumstances require a more immediate time frame. County Code Sec 7- 16 (c) requires design and implementation for larger projects to be, at a minimum, in separate calendar years. This project methodology further identifies documentation and justification requirements to support the project from the first year included in the plan to project completion. Information systems technology projects are required to follow an established technology review process that includes a business case analysis. 4. Operational impacts of capital projects 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 personnel, operating costs, needed fixed assets, or any new/additional revenues to be achieved. Cost savings are also identified in the department’s budget if base budget costs can be reduced or cost increases are offset or avoided. Major operating impacts (excluding Debt Service) in the budget are identified in each department’s operating budget, and explained in further detail in the Capital Projects section. Debt Service impacts are also identified in further detail in the Debt Service section. 66 FINANCIAL MANAGEMENT POLICIES, CONT. Debt Policy 1. Capital projects are in-part fina nced through the issuance of general obligation promissory notes. Beginning in 2022, the county will also issue 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 county 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 payments 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 budget stability. Larger payments are structured in later years to take advantage of call provisions of the market rates 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 equalized 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 2022 debt issue. Reserve Policy 1. The county will maintain unassigned fund balances to provide 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 general and special revenue fund expenditures ratio is maintained at a minimum of 11%. The current target is 15%.  An explanation of the county's fund balance projections for each year-end December 31 is provided in the summary section of the adopted budget document and is published as part of the state mandated budget public notice issued in September or October of the preceding year. 2. There will be no shifting from fund balance reserves to offset continuous on-going operations, except to phase-in new major service costs, building project (one-time) improvements and equipment replacement plans, or to address the phase-out of a significant loss of revenue. To the extent possible, reserves will be used to make investments to provide operating efficiencies over the long term. 3. The county's contingency fund provides for emergencies 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 available for use, it is the county’s policy to use committed fund balances first, followed by assigned amounts and then unassigned amounts. Additionally, all spendable, unrestricted revenue amounts in the special revenue funds, Debt Service, and Capital Project Funds are assigned to be used for the purpose for which the fund was established (See “Fund Balance” entry in glossary near end of the book for definitions of the five fund balance classifications). Investments The county has adopted an investment policy with the primary objectives of preservation of capital in the overall portfolio, in order to protect investment principal, to maintain liquidity, and to maximize returns on investment. Investments are primarily limited to U.S. Treasury obligations, government agency securities, taxable municipal (G.O.) bonds, Aa- or Aaa-rated corporate bonds, Aaa-rated money market funds, and the state of Wisconsin Investment Pool. Significant management effort is directed toward managing the average and maximum life and duration of securities in the portfolio to ensure that liquidity needs are met. The county’s Annual Comprehensive Financial Report complies with Governmental Accounting Standard Board (GASB) Statement 40 regarding disclosure of various investment risks, such as interest rate, custodial, and credit risk. 67 FINANCIAL MANAGEMENT POLICIES, CONT. Accounting Policy and Basis of Budgeting 1. The official books and records of the county will be maintained in conformance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board (GASB). 2. The accounting records of the county are maintained on the modified accrual basis of 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 assets. Expenditures are generally recognized under the modified accrual basis of 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 Statements in the Annual Comprehensive Financial Report (ACFR). 3. Budgetary control is maintained by a formal appropriation and encumbrance system. The annual budget approved by the County Board is by department 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 Special 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 maintains 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 maintained to provide reasonable, but not absolute, assurance regarding: (1) the safeguarding of assets against loss from unauthorized use or disposition and (2) the reliability of financial records for preparing financial 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 costs and benefits requires estimates and judgments by management. 5. The county budget is adopted as required by state statutes and prepared on substantially the same basis as the financial statements. The basis of budgeting is in accordance 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 budget disclosure purposes to comply with state law. For certain funds with significant outside (i.e. non-county) capital investment, the county budgets only for the portion of depreciation expense proportionate to the county’s contribution. The county does not budget for 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 and budget basis for comparison purposes. 6. County policy, which is in accordance with state and federal requirements, provides for an annual audit of the financial records of the government by a competent certified public accountant. In addition to meeting the requirements set forth above, the audit is designed to meet the requirements of the federal Single Audit Act of 1984 and related U.S. Office of Management and Budget Circular A-133. The independent auditors' report on the general purpose financial statements, individual fund statements, and schedules are included in the financial section of the ACFR. The auditors’ report that is related specifically to the single audit is included in a separately issued single audit report. 7. Full disclosure for bond representation is provided in the county's official statement. In order to comply with SEC Rule 15c2-12, the county uses the Electronic Municipal Market Access (EMMA) continuing disclosure service, which has been designated by the Securities and Exchange Commission as the single repository for municipal bond continuing disclosure. The information is available at www.emma.msrb.org. 68 KEY Operating Budget Process DATES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Review prior year results/identify potential budget issues. Analyze impact of State budget on County funding/programs. Develop budget assumptions and Internal Service rates for the ensuing year. Department budget targets developed and issued. June Department budget development. Co. Executive seeks public opinion on budget. July Departments submit budget and new position requests. Department Heads present budget requests to Co. Executive. Executive budget prepared. Co. Executive message and budget presented to Co. Board. September Publication of County Board Public Notice. September Finance Committee holds public hearing on Proposed Budget. October Committees review of Co. Executive Proposed Budget. Finance Committee reviews amendments and makes recommendation to Board. Co. Board votes for adoption/amendment of budget. 2nd Tues. in Nov. Co. Executive vetoes (if necessary)- Co. Board action. Budget Monitoring. KEY Capital Budget Process DATES Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec All open projects reviewed; completed projects closed. Project list developed and submitted to departments. Review of open and planned projects. Preliminary consideration of new project requests. Technical reviews of projects. Departments present project plans to Co. Executive. Co. Executive seeks public opinion on budget. July Executive review and decision making. Executive's capital budget and five-year plan developed. Executive presents five-year plan to Co. Board. By Sep. 1 Committees review of five-year capital plan. Finance Committee holds public hearing on proposed budget. October Board adopts/amends capital plan. Capital budget is adopted with operating budget. 2nd Tues. in Nov. Capital and Operating Budget Process 69 CAPITAL AND OPERATING BUDGET PROCESS The annual budget process, under a County Executive form of government, is comprised of the development of both an operating budget and a capital budget with a five-year capital plan. Both processes involve department budget submittals to the County Executive for review and approval. The resulting Executive’s Budget is then presented to the County Board and reviewed by County Board Committees as assigned by the County Board Chairman and as designated in County Code. Standing Committees review the budget and recommend amendments to the County Board. The Executive Committee reviews, prioritizes, and makes recommendations relative to the five-year capital plan for County Board consideration. The County Board considers Committee and individual supervisor amendments and adopts a budget. The County Executive may exercise a line item veto of provisions contained within the County Board adopted budget. The County Board reviews all vetoes and takes action to override or sustain vetoes. The chronological sequence of events followed by the Capital and Operating Budget Processes is as follows: Capital Budget and Five Year Plan Operating Budget JAN-MAR (1st Qtr) All open projects reviewed; completed projects closed List of current projects developed and submitted to departments Review prior year results/identify potential budget concerns and issues to develop solutions Formulate budget strategies, planning, and update forecast Analyze impact of State Budget on County funding and programs APR-JUNE Review of open and planned projects Preliminary consideration of new project requests Technical reviews of project requests by Facilities Management, DOA-Information Systems Division, DOA-Budget Division and Executive’s Office Develop budget assumptions for ensuing year Budget procedures instructions, Internal Service Rates updated and distributed to departments Budget training provided to County Board of Supervisors, department heads, and fiscal staff Departmental budget targets issued Departments submit new position requests JULY-AUG County Executive seeks public opinion Departments present project plans to County Executive Executive review and decision making Executive’s capital budget and five-year capital plan developed and finalized County Executive seeks public opinion Departments submit budget requests DOA-Budget Division staff review and analyze budget requests Department administrators present budget requests to County Executive DOA-Employment Services Division, Budget Office, and Executive’s Office review and recommend new/abolish positions DOA Budget staff make recommendations to Exec. Executive makes budget decisions SEP-OCT Executive presents five-year capital plan to County Board County Board Chairman designates distribution Appropriate Board Committees review and recommend amendments Executive Committee reviews and considers committee recommendations Executive Committee presents resolution to adopt capital plan County Board acts on proposed amendments and adopts capital plan Executive budget prepared County Executive message and budget document presented to County Board Publication of Public Notice Finance Committee holds Public Hearing on Executive’s proposed budget Standing Committee budget reviews Finance Committee budget reviews and consideration of Committee amendments Human Resources Committee reviews and presents ordinance recommending new positions to County Board 70 CAPITAL AND OPERATING BUDGET PROCESS, CONT. Capital Budget and Five Year Plan Operating Budget NOV Capital budget appropriations are made in conjunction with the adoption of the operating budget County Board agendizes ordinance to adopt budget for second week of November Finance Committee presents ordinances to adopt budget, distributes and recommends budget amendments Standing Committees/Supervisor propose additional budget amendments County Board acts on amendments and adopts budget County Executive reviews budget and may line item veto County Board review/takes action on vetoes Budget Amendment Process The Waukesha County budget process operates pursuant to Section 65.90(5)(a) and (b), Wisconsin Statutes. Any expenditure change which deviates from the original purpose or amount approved in the adopted budget constitutes a “budget change” and must be approved by a two-thirds vote of the entire County Board. Budget changes made under this statutory provision, except for Finance Committee transfers described in #1 and #2 below, require the County to publish a class 1 notice within 10 days after a change is made. Failure to give notice precludes changes in the proposed budget. To amend the budget an ordinance is prepared by the requesting department, reviewed by the Department of Administration and the County Executive. If the County Executive approves the ordinance, it is forwarded to the County Board for action. All such ordinances amending the County Adopted Budget require a two-thirds majority vote of the entire membership (17 votes of County Board). State law also permits county boards to delegate specific budgetary fund transfer authority powers to its finance committee. In Waukesha County, the County Board, in accordance with State Statutes, has empowered the Finance Committee to authorize the following fund transfers: 1. To transfer funds between budgeted items of an individual office, agency or department, if such budgeted items have been separately appropriated. 2. To supplement the appropriation for a particular office, department, or activity by transfers from the contingency fund. Committee transfers shall not exceed the amount set up in the contingency fund and may not exceed 10% of the funds originally appropriated for an individual office, department, or activity. Transfers in excess of 10% must follow the budget amendment process. If a transfer of funds is determined to be necessary and the above two criteria are met, then the requesting department prepares the transfer request and submits it to the DOA-Budget Division for review and a recommendation to the County Executive. If the County Executive approves the request, it is forwarded to the Finance Committee for action. 71 _______________________________________________________________________________ FINANCIAL STRUCTURE ______________________________________________________________________________ Summary Waukesha County (the County) was incorporated in January 1846, and operates in accordance with provisions set forth in Chapter 59 of the Wisconsin State Statutes. The county is governed by a County Board. In April 1991, the county elected its first County Executive to coordinate and direct all administrative and management functions of county government, which are not vested in other elected officials. The Executive has the authority to propose and veto legislation, and formulate the county budget and veto in whole or in part the budget adopted by the County Board. A two-thirds vote (17 members) of the Board is required to override each County Executive veto. The county provides many functions and services to citizens, including but not limited to law enforcement; justice administration; health and human services; parks, education and cultural activities; planning, zoning; land use; environmental including water quality; recycling; and general administrative services. Other activities the county provides are public works services including highway operations, mass transit, airport, fleet and facilities maintenance. In addition, golf courses, ice arenas, a convention and meeting facility, and grounds are available for citizen use. Fund Accounting Similar to most government entities, the county organizes its finances on the basis of funds and account groups. Each fund is considered a separate accounting entity. Operations of individual funds are accounted for with a separate set of accounts that consists of its assets, liabilities, fund equity, revenue, and expenditure or expenses, as appropriate. County resources are accounted for in each fund based on the purpose for which they are spent and by which spending activities are controlled. In 2002, the County implemented the new financial reporting mode required by Governmental Accounting Standards Board (GASB) Statement 34. In addition to traditional fund reporting, a statement of activities and statement of net assets are prepared on an entity-wide basis. Fund Types Funds are normally classified according to the accounting conventions which apply to them. The County presents financial statements in its Annual Comprehensive Financial Report (ACFR), grouped into four broad fund categories comprised of eight fund types as indicated below. Note, however, the county does not budget for fiduciary fund types (For more detailed information, see Fund Balance Projections and Fund Descriptions within the Summary.) "GOVERNMENTAL FUNDS" are governed by standards developed specifically for government activities. General Fund -The General Fund is the general operating fund of the county. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds - Special revenue funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. Debt Service Funds - Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term principal, interest, and related costs, but excludes debt serviced by proprietary funds. Capital Projects Funds - Capital projects funds are used to account for financial resources which are used for all acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust fund). Component Units – A component unit are used to account for operations that are legally separate organization from the governing body but where the elected officials of the primary government are financially accountable for the organization. The Bridges Library System (State Aid, Federal, Miscellaneous and CAFÉ Funds) is used to account for funds provided to maintain a member library system covering Waukesha and Jefferson counties. ______________________________________________________________________________ 72 FINANCIAL STRUCTURE, CONT. ___________________________________________ __ __________________________________ "PROPRIETARY FUNDS" are governed by the same accounting standards which apply to private business. Enterprise Funds - Enterprise funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Internal Service Funds - Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the county or to other governments on a cost reimbursement basis. "FIDUCIARY FUNDS" are agency funds. Note the County does not budget for these funds . Agency Funds - Agency funds are used to account for assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. “MAJOR FUNDS” -The County also presents financial statements in its Comprehensive Annual Financial Report (CAFR), grouped by Major and Non-Major fund. A fund is considered major if it is the primary operating fund of the County or meets the following criteria: a) Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type, and b) The same element of the individual governmental fund or enterprise fund that met the 10 percent test is at least 5 percent of the corresponding total for all governmental and enterprise funds combined. c) In addition, any other governmental or proprietary fund that the county believes is particularly important to financial statement users may be reported as a major fund. The county has six major funds; General, Capital Projects, Debt Service, Airport, Radio Services, and Materials Recovery Facility. The county’s financial structure and definition of major funds are included in the Budgetary Fund Structure organizational chart on the following page. For more details regarding Basis of Accounting, refer to the County's Year-End Annual Comprehensive Financial Report (ACFR) Notes to Combined Financial Statements on the County’s website at http://www.waukeshacounty.gov/Accounting/ _______________________________________________________________________________ 73 GENERAL FUND - The General Fund is the primary operati ng fund of the County. It is used to account for resources traditionally associated with governments, except those required to be accounted for in another fund. SPECIAL PURPOSE FUND – To account for and report financial resources related to the American Rescue Plan Act and other special purpose grants. DEBT SERVICE FUND - The debt service fund is used to account for the accumulation of resources for the payment of general long-term debt principal, interest and service costs. CAPITAL PROJECTS FUND – To account for financial resources used for the acquisition or construction of major capital facilities. MATERIALS RECOVERY FACILITY F UND – To account for the operation and maintenance of the County recycling facility, located in Waukesha, Wisconsin. RADIO SERVICES FUND – To account for the operation and maintenance of the County radio system, located in Waukesha, Wisconsin. AIRPORT OPERATIONS FUND – A proprietary fund that accounts for the operation and maintenance of the County airport facilities and runways, located in Waukesha, Wisconsin. Waukesha County Budgetary Funds General Fund (Major Fund- See Description) Capital Projects Fund (Major Fund- See Description) Debt Service Fund (Major Fund- See Description) Special Revenue Funds Enterprise Funds Internal Service Funds End User Technology Vehicle/ Equipment Replacement Central Fleet Maintenance Risk Management Collection Management Radio Services (Major Fund-See Description) Golf Course Ice Arena Materials Recovery Facility (Major Fund-See Description) Health and Human Services - Aging and Disability Resource Center Grant Fund Community Development Transportation Tarmann Parkland Acquisition Workforce Innovation & Opportunity Act County Library Fund Proprietary FundsGovernmental Funds Health and Dental Insurance Department of Public Works – Airport Operations Fund (Major Fund-See Description) Component Unit Bridges Federated Library Funds American Job Center Special Purpose Grant Funds 74 GENERAL FUND 2023 Expenditure Budget 2023 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 $206,867,504 $90,686,176 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. $3,825,589 $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. $17,621,236 $3,484,709 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. $3,999,607 $3,999,607 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. $6,959,921 $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. $307,309 $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. $2,220,434 $122,500 Special Purpose Grant Fund (ARPA Fund) In March of 2021, the federal government approved legislation authorizing and funding the American Rescue Plan Act (ARPA) allocating $350 billion of direct aid to state and local governments through the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Waukesha 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. Permissible 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 Special 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. $9,053,092 $0 SPECIAL REVENUE FUND TOTALS $44,387,188 $7,606,816 FUND DESCRIPTIONS 75 FUND DESCRIPTIONS 2023 Expenditure Budget 2023 Tax Levy COMPONENT UNIT Bridges Library System Funds To account for funds provided to maintain a member library system. $2,799,866 $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. $10,334,870 $1,379,243 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. $3,601,183 $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. $4,552,942 $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. $3,441,755 $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. $1,022,445 $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. $27,008,200 $0 INTERNAL SERVICE FUND TOTALS $49,961,395 $1,379,243 76 FUND DESCRIPTIONS ENTERPRISE FUNDS 2023 Expenditure Budget 2023 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. $1,886,836 $0 Golf Courses Fund To account for operations and maintenance of the two county golf courses. $2,294,695 $0 Ice Arenas Fund To account for operations and maintenance of the two county ice arenas. $1,274,381 $0 Department of Public Works - Airport Operations Fund To account for department of Public Works Airport operations and development of the county airport. $1,465,369 $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. $4,272,101 $0 ENTERPRISE FUND TOTALS $11,193,382 $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 $16,135,115 $15,124,240 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 $45,603,000 $1,502,115 TOTAL ALL FUNDS $376,947,450 $116,298,590 77 THIS PAGE LEFT BLANK 78 Justice & Public Safety 79 ____________________________________________________________________________ TABLE OF CONTENTS JUSTICE AND PUBLIC SAFETY ____________________________________________________________________________ Justice and Public Safety Functional Area Summary ..................................................... 81 Emergency Preparedness All Funds: .................................................................................................................. 89 Fund: General - Emergency Management ............................................................... 90 Fund: Radio Services ............................................................................................... 98 District Attorney All Funds: ................................................................................................................. 105 Fund: General ......................................................................................................... 106 Fund: Special Purpose Grant Fund (ARPA) ............................................................ 116 Circuit Court Services All Funds: ................................................................................................................. 121 Fund: General .......................................................................................................... 122 Fund: Special Purpose Grant Fund (ARPA) ............................................................ 134 Medical Examiner Fund: General ......................................................................................................... 137 Sheriff All Funds: ................................................................................................................. 1 45 Fund: General ......................................................................................................... 146 Fund: Special Purpose Grant Fund (ARPA) ............................................................ 159 ____________________________________________________________________________ 80 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights The budgets within this functional area provide local law enforcement, corrections, support to state and county court operations and legal services, as well as emergency response and emergency communications. The Department of Emergency Preparedness includes the Communication Center operations, which provide emergency dispatch services for county departments including the Sheriff’s Department, and 32 municipalities that agreed to join in the collaborative service venture. Emergency Management coordinates all of 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 together with the Clerk of Court's operating budget under an umbrella agency known as Circuit Court Services. The Clerk of Courts Office 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 spe cific areas as well as operate Family Court S ervices. The Medical Examiner's Office investigates deaths in Waukesha Coun ty as mandated 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 inte rdepartmental agreements. The d epartment also operates correction al facilities that include the county jail (prisoners awaiting trial and those serving jail terms of less than one year) and the Huber jail (minimum-security facility for work release prisoners). Not included in this functional area are Justice and Public Safety related capital projects (see Capital Proje cts Section) and technology replacements in the End User Technology Fund in General Administration Functional Area). $69.02 $71.78 $76.48 $24.39 $25.30 $28.51 $45.40 $46.78 $48.31 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 2021 Actual 2022 Budget 2023 Budget $ in Millions Expenditures Revenues County Tax Levy The 2023 expenditure budget for this functional area totals $76,479,200 after excluding fund capitalization fixed asset items. Thi s re presents an increase of $ 4,702,400 or 6.6% from the 20 22 Adopted Budget. R evenues, including fund balance in the 2023 budget total $28,509,600, an increase of $3,208,100 or 12.7% from the 2022 Adopted Budget. The county tax levy necessary to fund this func tional area totals $ 48,307,700, an increase of $1,531,400 or 3.3% from the 2022 Adopted Budget. Tax levy in this functional area represents 42% of the total county tax levy. 81 2022 2021 Adopted 2022 2023 Actual Budget (d) Estimate Budget $ % Revenues (a) $24,389,199 $25,301,489 $26,775,229 $28,509,634 $3,208,145 12.7% County Tax Levy $45,397,880 $46,776,334 $46,776,334 $48,307,699 $1,531,365 3.3% Expenditure (b) $69,021,282 $71,776,852 $72,341,386 $76,479,249 $4,702,397 6.6% Rev. Over (Under) Exp. $252,727 $0 $619,645 $0 $0 N/A Oper Income/(Loss) (c) $513,070 $300,971 $590,532 $338,084 $37,113 12.3% EMERGENCY PREPAREDNESS Revenues (a) $3,043,639 $3,099,127 $3,122,687 $3,069,429 ($29,698) ‐1.0% County Tax Levy $6,517,294 $6,613,688 $6,613,688 $6,943,688 $330,000 5.0% Expenditure (b) $8,894,214 $9,411,844 $8,793,942 $9,675,033 $263,189 2.8% Rev. Over (Under) Exp. $153,649 $0 $351,901 $0 $0 N/A Oper Income/(Loss) (c) $513,070 $300,971 $590,532 $338,084 $37,113 12.3% DISTRICT ATTORNEY Revenues (a) $1,167,403 $1,715,713 $1,692,873 $1,900,794 $185,081 10.8% County Tax Levy $2,031,337 $2,132,854 $2,132,854 $2,182,854 $50,000 2.3% Expenditure $3,123,247 $3,848,567 $3,768,878 $4,083,648 $235,081 6.1% Rev. Over (Under) Exp. $75,493 $0 $56,849 $0 $0 N/A CIRCUIT COURT SERVICES Revenues (a) $4,126,603 $4,903,859 $4,911,620 $5,027,576 $123,717 2.5% County Tax Levy $5,587,813 $5,819,798 $5,819,798 $6,049,798 $230,000 4.0% Expenditure $9,769,292 $10,723,657 $10,794,172 $11,077,374 $353,717 3.3% Rev. Over (Under) Exp. ($54,876) $0 ($62,754) $0 $0 N/A MEDICAL EXAMINER Revenues (a) $1,181,813 $1,100,064 $1,226,219 $1,349,868 $249,804 22.7% County Tax Levy $1,129,955 $1,212,475 $1,212,475 $1,288,840 $76,365 6.3% Expenditure $2,174,854 $2,312,539 $2,387,730 $2,638,708 $326,169 14.1% Rev. Over (Under) Exp. $136,914 $0 $50,964 $0 $0 N/A SHERIFF Revenues (a) $14,869,741 $14,482,726 $15,821,830 $17,161,967 $2,679,241 18.5% County Tax Levy $30,131,481 $30,997,519 $30,997,519 $31,842,519 $845,000 2.7% Expenditure $45,059,675 $45,480,245 $46,596,664 $49,004,486 $3,524,241 7.7% Rev. Over (Under) Exp. ($58,453) $0 $222,685 $0 $0 N/A (a) Appropriated fund balance is included in revenues as follows (see department budget pages for more detail): Fund balance appropriation 2021 Actual 2022 Budget 2022 Estimate 2023 Budget $173,403 $46,000 $47,090 $80,129 $877,581 $1,032,528 $1,134,328 $828,475 $12,000 $16,148 $16,580 $18,120 $76,825 $50,000 $50,000 $50,000 $0 $0 $0 $60,900 $980,583 $683,592 $923,116 $674,320 TOTAL FUND BALANCE APPROPRIATION $2,120,392 $1,828,268 $2,171,114 $1,711,944 (b) (c) (d) BREAKDOWN BY AGENCY Equipment replacement plan and temporary extra help Medical Examiner One-time startup costs Sheriff Reserved fund balance, equipment replacement programs, correctional officer positions, and jail medical contracts Emergency Preparedness - Radio Services Fund Radio operations depreciation and phase-in of new software support charges Change from 2022 Adopted Budget ** JUSTICE AND PUBLIC SAFETY ** Functional Area Summary by Agency * TOTAL JUSTICE & PUBLIC SAFETY * Department Emergency Preparedness - General Fund Phase-in costs, equipment replacements, and purchase orders and carryovers from prior year District Attorney Furniture replacement plan and purchase orders and carryovers from prior years Circuit Court Services To conform with financial accounting standards, proprietary fund expenditures exclude fixed asset expenditures, debt service principal payments and proprietary fund retained earnings. Operating income amounts generated from enterprise fund operations are retained in fund balance and do not result in a reduction of Tax Levy funding for other operations. The 2022 adopted budget has been restated for comparison purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. 82 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highl ights Significant program and funding changes to th e 2023 Budget include the following:  Emergency Preparedness – General Fund includes new grant funding of $270,100 for 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) to replace the recording equipment, monitors, and provide advanced training. There is a 20% match requirement of $67,500. Emergency Management grant funding decreases $102,700, due a decrease of $55,000 for one-time increased Emergency Management Performance Grant (EMPG) American Rescue Plan Act (ARPA) funding, $38,700 for the Regional Watershed Hazard Mitigation Grant that had full year funding in 2022 and half year funding in 2023, and $10,300 of grant funding for updating the county-wide pre-hazard mitigation plan in 2022. Additionally, municipal reimbursement for Computer Aided Dispatch (CAD) increases $31,400. Fund balance usage increases $34,100 to $80,100 consisting of $35,000 for unplanned equipment repairs/replacement and $45,100 for equipment monitor and recording replacement, as a partial match for the PSAP Grant. Total expenditures increase $464,000 or 6.3%. Personnel costs increase $287,700, and include modified salary adjustments for telecommunicators and supervisors to encourage retention and prevent wage compression. There is a net reduction of overtime of $51,700 due to eliminating the $100,000 of interdepartmental revenues from the Emergency Management program that funded disaster management activities performed by telecommunicators and instead unfunding 1.00 FTE Telecommunicator during 2022 to create a Projects and Programs Analyst (PPA) position in Emergency Management. Fixed Assets increase $172,200 for the recording system implementation and software.  Emergency Preparedness – Radio Services decreases the appropriated Radio Services Fund balance $204,100 to $828,500 to assist with the phasing in of increased radio software support charges of $181,900 for the new P25 digital radio system, reporting software, and diagnostic software and for depreciation expenses on radio equipment totaling $646,600. Depreciation expenses have decreased due to an adjustment to an asset’s 10-year useful life cycle to a 15-year useful life cycle. Revenues (excluding fund balance) increase $40,000 and consist of increases of $55,900 for higher radio support charges for county and municipal users and $36,500 for tower site lease revenue. This is partially offset by decreases of $42,800 for trunked radio charges due to the early replacement of most radios (during year seven of a ten-year useful life), which was largely funded by the radio vendor, resetting the replacement charge schedule. Fixed asset memo items include $124,600 for managed detection and response (MDR) and remote security upgrade service (RSUS) implementation and $50,000 for unanticipated radio and equipment replacement.  Sheriff expenditures increase $3,524,200 or 7.7% to $49.0 million. This increase is largely for personnel, which increases $2,038,300 or 5.7% to $37.7 million and $955,000 of equipment and software funded by American Rescue Plan Act (ARPA).  The Sheriff’s budget includes American Rescue Plan Act (ARPA) revenues budgeted in the General Fund and the Special Purpose Grant Fund. The General Fund includes $900,000 to phase in the impact of a $3.00/hour across-the-board wage increase for non-elected sworn officers (discussed below) and $152,600 to mitigate the increased fuel rates. ARPA funding in the Special Purpose Grant fund includes $800,000 to replace de- supported tasers, $140,000 for a mobile devise forensic software, and $15,000 for a respirator fit-testing machine replacement.  Starting in 2023, the sheriff vehicles will be moved out of the Vehicle Replacement Fund (VRP) in Public Works and into the Sheriff’s budget. Fixed assets increase $504,000 for the purchase of twelve two-year squad vehicles and the sale of capital assets increases $165,000 for the salvage revenue of the vehicles. This is offset by a decrease in VRP charges by $337,700.  Personnel expenditures increase $2,038,300. There was a $3.00/hour across-the-board wage increase for non-elected sworn officers (enrolled ordinance 177-16) to improve retention and recruitment of deputy sheriff positions costing approximately $1.4 million in 2023. The total cost impact will be partially offset by municipal funding for sunset patrol and other contract positions of approximately $317,000, of which $238,400 is expected to be recovered in 2023, with the remaining $78,800 to be covered using fund balance and repaid over the course of five years through a smoothing of some contract impacts. Levy support for the remaining $1.1 million cost impact will be phased in over multiple years, with $900,000 of ARPA funding covering most of the cost in 2023. The budget also includes one additional deputy sheriff position for the village of Sussex contract (enrolled 83 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights ordinance 176-118, that created two deputy sheriff positions, with the village choosing to only fund one for 2023). The budget includes another 1.00 FTE sunset deputy sheriff for an additional school resource officer for the Kettle Moraine School District beginning November 1, 2022 (enrolled ordinance 177-53). The department also unfunds 1.00 FTE detective position. The department is also budgeting $955,000 in ARPA-funded projects in the Special Purpose Grant Fund, including the replacement of de-supported Tasers of $800,000, $140,000 for forensic software, and $15,000 to replace a fit-testing machine for protective masks. x Tax levy budgeted in the Huber program decreases $560,200, largely due to the closing of one of the two remaining floors at the facility, by transferring a portion of the inmate population to the main jail for work-release operations from that location. Total personnel costs decrease $787,200 with the unfunding of 10.19 FTE, including 7.00 FTE correctional officers, 1.00 FTE corrections lieutenant, 2.00 FTE fiscal assistant, and overtime of 0.19 FTE. Lower costs are partially offset by a decrease in Huber inmate revenue of $155,300. This program modification is being implemented in anticipation of a workgroup with other county agencies to help recommend a solution to discontinue operations at the Huber facility by the end of 2023. x Commissary costs are budgeted to decrease $80,000 and Commissary revenue is budgeted to decrease $95,000 to bring it closer to actuals. Pay phone commission revenue is budgeted to decrease $55,000. x Inmate Medical costs are budgeted to increase $55,100 or 2.6% to $2.1 million. Jail assessment revenues of $92,000 and general fund balance of $14,000 will be used to help fund these costs for 2023. x Food Service costs are budgeted to increase $102,700, or 12.1%, partly due to inflation and the cost of dietary restriction meals. x Fuel increases $238,600 as prices have increased significantly due to increasing economic activity and consumer demand. There will be temporary usage ARPA funding in 2022 and 2023 to help smooth the impact of the price increases. ARPA funding of $152,9000 is budgeted to offset higher fuel prices x Municipal Charges for Police Services increase $730,600 or 11.5% to $7.0 million. This includes $238,400 from the $3/hour wage increase and $286,500 from the additional 1.00 FTE Kettle Moraine SRO position and the additional 1.00 FTE deputy sheriff for the village of Sussex municipal contract (mentioned previously). x Jail Prisoner Board Revenues increase $45,600 to $1.95 million. The budget assumes an increase in federal inmates per day from 34 to 37. This is partially offset by a decrease in municipal inmate days from 4,750 to 2,000. x The Sheriff’s budget includes non-corrections equipment of $276,100 for the eighth year of an equipment replacement plan. This plan is funded with $122,700 of prior year seized fund revenues (assigned General Fund balance) and $153,400 of General Fund balance. The Jail equipment replacement plan remains unchanged in 2023 at $125,000, funded with prior-year jail assessment fees (assigned General Fund balance). x Circuit Court Services General Fund expenditures increase $324,100 or 3.2%. Personnel costs increase $195,000 or 2.9%. Operating costs increase $113,900 due to increased jury costs of $48,100 and interpretation services of $32,000. General government revenues increase $56,100 and charges for services increases $37,500. Tax levy increases $230,000 to $6.05 million. x The District Attorney’s General Fund expenditures increase $243,900 mostly related to $204,000 from a new Smart Prosecution grant to create a Cyber Unit team (enrolled ordinance 176-99). Costs from the grant cover 1.00 FTE administrative assistant, 0.25 FTE of temporary extra help, a contract with the state for 1.00 FTE assistant district attorney, and additional computer equipment and software. Personnel costs increase $94,000 which includes the new positions and the cost to continue. Tax levy increases by $50,000. The state Victim Witness reimbursement rate decreases from 48.1% in 2022 to 47.4% in 2023. The federal Victim of Crimes Act (VOCA) grant is budgeted at 100% reimbursement of expenditures and is budgeted to decrease nearly $2,800 to $349,000. x Addressing 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, 84 JUSTICE AND PUBLIC SAFETY Functional Area Budget Highlights 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 is budgeted through Health and Human Services – Criminal Justice Collaborating Council to address the pretrial supervision backlog. x The Medical Examiner’s Office non-levy revenues increase $188,900 or 17.2% mainly due to an increase of $88,100 in cremation permit revenue and $85,600 in transport fee revenue, which is a new fee that was established in 2022 through enrolled ordinance 176-87. The increase is also due to an increase in contracted services provided to Washington County of $14,400 or 5%. Personnel costs increase $279,700 or 15.0%, which includes creating 1.00 FTE deputy medical examiner supervisor and 1.00 FTE administrative assistant, which is partially offset by abolishing 0.50 FTE administrative assistant. This also includes the addition of a 0.32 FTE temporary extra help pathologist. This temporary position was created through enrolled ordinance 176-88 to modify the 2022 budget. This increase is partially offset by a decrease of 0.31 FTE deputy medical examiner temporary extra help. Operating expenses increase $27,600 mostly due to increasing medical services and medical supplies to manage the larger caseload and increased costs of medical testing. x The Criminal Justice Collaborating Council (CJCC--see table of contents, Health and Human Services Functional Area Section) with participation from the Sheriff, District Attorney and Courts management personnel continues to carry out targeted programs, projects and special studies to recommend and implement comprehensive changes aimed at reducing jail inmate recidivism, controlling jail inmate population growth, and reducing the number of jail days inmates serve to help control variable jail costs. 85 2022 2022 2021 Adopted Modified 2023 22-23 Agency Fund Year End Budget Budget Budget Change EMERGENCY PREPAREDNESS General 60.05 60.00 60.00 60.00 0.00 Radio Services 5.35 5.50 5.50 5.50 0.00 Subtotal 65.40 65.50 65.50 65.50 0.00 DISTRICT ATTORNEY General 33.50 33.50 33.50 34.00 0.50 Special Purpose Grant Fund (ARPA) 1.17 7.00 7.00 7.00 0.00 Subtotal 34.67 40.50 40.50 41.00 0.50 CIRCUIT COURT SERVICES General 81.13 81.00 81.00 81.00 0.00 Special Purpose Grant Fund (ARPA) 0.59 3.50 3.50 3.50 0.00 Subtotal 81.72 84.50 84.50 84.50 0.00 MEDICAL EXAMINER General 14.50 14.50 14.50 16.00 1.50 SHERIFF General 359.17 362.50 363.34 353.50 (9.00) TOTAL REGULAR POSITIONS 555.46 567.50 568.34 560.50 (7.00) TOTAL EXTRA HELP 7.90 8.37 8.65 8.63 0.26 TOTAL OVERTIME 15.14 16.80 16.80 17.32 0.52 TOTAL BUDGETED POSITIONS 578.50 592.67 593.79 586.45 (6.22) 2023 BUDGET ACTIONS Emergency Preparedness-General Decrease: 0.06 FTE Overtime in Communication Center Emergency Preparedness-Radio Services Fund Increase 0.02 FTE Overtime Medical Examiner Create: 1.00 FTE Administrative Assistant Create: 1.00 FTE Deputy Medical Examiner Supervisor Abolish: 0.50 FTE Administrative Assistant Increase: 0.01 FTE Extra Help Increase: 0.11 FTE Overtime Sheriff Unfund: 1.00 FTE Detective - General Investigations Unfund: 1.00 FTE Deputy Sheriff - General Patrol - Village of Sussex Contract Unfund: 7.00 FTE Correctional Officer - Inmate Security and Services - Huber Unfund: 1.00 FTE Corrections Lieutenant - Inmate Security and Services - Huber Unfund: 2.00 FTE Fiscal Assistant - Inmate Security and Services - Huber Increase: 0.45 FTE Overtime 2022 CURRENT YEAR ACTIONS Emergency Preparedness-General Increase: 1.00 FTE Programs and Project Analyst Decrease: 1.00 FTE Telecommunicator District Attorney Create 0.50 FTE Administrative Assistant (Sunset) Increase 0.25 FTE Extra Help Circuit Court Serices Transfer: 2.00 FTE Senior Administrative Specialist to Criminal and Traffic from Family Transfer: 2.00 FTE Senior Administrative Specialist from Family to Criminal and Traffic Sheriff Create: 2.00 FTE Deputy Sheriff - General Patrol - Village of Sussex Contract Unfund 1.00 FTE Deputy Sheriff - General Patrol - Village of Sussex Contract BUDGETED POSITIONS 2021-2023 SUMMARY BY AGENCY AND FUND JUSTICE AND PUBLIC SAFETY 86 Emergency Preparedness 87 Emergency Preparedness Radio Services Emergency Planning EMERGENCY PREPAREDNESS FUNCTION / PROGRAM CHART 1. Position counts stated in terms of budgeted full time equivalent positions (FTE) includes extra help and overtime. 2. See Stats/Trends Section for position detail. Communications General Radio Operations 5.54 Communication Center 62.63 Disaster Management 2.25 70.17 TOTAL FTE'S Hazardous Materials Management 0.75 Equipment Replacement 88 All Funds Emergency Preparedness Statement of Purpose/Summary Statement of Purpose It is the mission of the department of Emergenc y Preparedness to ensur e that county and local governments have emergency response plans in place with information-shari ng 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) $843,716 $710,516 $644,602 $844,509 $133,993 18.9% County Tax Levy $6,517,294 $6,613,688 $6,613,688 $6,943,688 $330,000 5.0% Expenditures $7,207,361 $7,324,204 $6,906,389 $7,788,197 $463,993 6.3% Rev. Over (Under) Exp. $153,649 $0 $351,901 $0 $0 N/A Radio Services Fund Revenues (b) $2,199,923 $2,388,611 $2,478,085 $2,224,920 ($163,691) -6.9% County Tax Levy (Credit) $0 $0 $0 $0 $0 N/A Expenditures $1,686,853 $2,087,640 $1,887,553 $1,886,836 ($200,804) -9.6% Operating Income $513,070 $300,971 $590,532 $338,084 $37,113 12.3% Total All Funds Revenues $3,043,639 $3,099,127 $3,122,687 $3,069,429 ($29,698) -1.0% County Tax Levy $6,517,294 $6,613,688 $6,613,688 $6,943,688 $330,000 5.0% Expenditures $8,894,214 $9,411,844 $8,793,942 $9,675,033 $263,189 2.8% Rev. Over (Under) Exp. $153,649 $0 $351,901 $0 $0 N/A Operating Income $513,070 $300,971 $590,532 $338,084 $37,113 12.3% Position Summary (FTE) Regular Positions 65.40 65.50 65.50 65.50 0.00 Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 2.84 4.71 4.71 4.67 (0.04) Total FTEs 68.24 70.21 70.21 70.17 (0.04) Change From 2022 Adopted Budget2021 Actual 2022 Adopted Budget (c) 2022 Estimate 2023 Budget (c) (a) General Fund balance is budgeted as follows : 2023: $80,000, 2022: $46,000, 2021: $140,000. (b) Radio Services Fund balance is appropriated as foll ows: 2023: $828,500 2022: $1,032,500, 2021: $877,600: to partially cover depreciation expenses of federally fu nded capitalized assets and unanticipate d equipment replacement. (c) The 2022 adopted budget has been restated for comparis on purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. 89 General Fund Emergency Preparedness Summary Fund Purpose To provide reliable and efficient emergency call taking and dispatching services, training, and administrative support for municipal and county police, fire, emergency medical service, and publi c works agencies throughout the County. Effectively and efficiently, process information to assist citizens and responding agencies. Support the operation of an emergency communication center serv ing as the critical link between customers in need and resources to help. The county Communication Center operates in 33 of the cities, villages, and towns, as well as county-wide for the Sheriff’s department. Develop and implement a comprehensive and integrated emergency management program designed to mitigate, prepare for, re spond to, and recover from the effects of natural and technological hazards, which impact the health, safety, and general welfare of all Waukesha County residents; and to implement and administer the planning and reporting requirements for hazardous substances used by business, industry, and government (Emergency Planni ng and Community Right-to-Know Act [EPCRA]). The department is also responsible for business continuity planning, training, and related exercise for County departments. Financial Summary $% Revenues General Government $485,940 $418,159 $454,807 $586,600 $168,441 40.3% Fine/Licenses $0 $0 $0 $0 $0 N/A Charges for Services $133,860 $145,957 $142,305 $177,380 $31,423 21.5% Interdepartmental $50,000 $100,000 $0 $0 ($100,000) -100.0% Other Revenue $513 $400 $400 $400 $0 0.0% Appr. Fund Balance (a) $173,403 $46,000 $47,090 $80,129 $34,129 74.2% County Tax Levy (Credit) $6,517,294 $6,613,688 $6,613,688 $6,943,688 $330,000 5.0% Total Revenue Sources $7,361,010 $7,324,204 $7,258,290 $7,788,197 $463,993 6.3% Expenditures Personnel Costs $5,393,149 $5,606,276 $5,401,661 $5,893,976 $287,700 5.1% Operating Expenses $927,942 $1,075,505 $965,424 $1,175,988 $100,483 9.3% Interdept. Charges $678,572 $631,423 $521,071 $535,038 ($96,385) -15.3% Fixed Assets (c) $207,698 $11,000 $18,233 $183,195 $172,195 1565.4% Total Expenditures $7,207,361 $7,324,204 $6,906,389 $7,788,197 $463,993 6.3% Rev. Over (Under) Exp. $153,649 $0 $351,901 $0 $0 N/A Position Summary (FTE) Regular Positions 60.05 60.00 60.0 0 60.00 0.00 Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 2.79 4.69 4.69 4.63 (0.06) Total FTEs 62.84 64.69 64.69 64.63 (0.06) 2021 Actual 2022 Adopted Budget (b) 2022 Estimate 2023 Budget Change From 2022 Adopted Budget (a) Appropriated fund balance includes: 2021 Actual 2022  Budget 2022  Est. 2023  Budget Change Emergency Management Response Trailer $11,000 $11,000 $0 ($11,000) Unanticipated Emerg. Equipment Replacement needs $35,000 $35,000 $35,000 $35,000 $0 NextGen 9‐1‐1 Hardware Refresh $90,000 $0 $0 $0 $0 Purchase Orders and Carryovers from the prior year $33,403 $0 $1,090 $0 $0 Equipment Monitor and Recording Replacement $0 $0 $0 $45,129 $45,129 Phase in software costs for 201102 WCC Console Radio Equipment  Capital Project $15,000 $0 $0 $0 $0 Total Fund Balance Appropriation $173,403 $46,000 $47,090 $80,129 $34,129 (b) The 2022 adopted budget for tax levy and interdepartmental charge expenditures has been restated for comparison purposes to the 2023 budget to reflect a change in the End User Technology Fund (EUTF) cost allocation methodology. (c) The 2022 estimate for fixed assets exceeds the adopted budget related to a current year funds transfer. 90 General Fund Emergency Preparedness Objectives Major Departmental Strategic Plan Objectives Health and Safety Pillar: Ensure the well-being of residents Objective 1: Exceed NFPA Standard 1221 Meet and exceed the National Fire Protection Associ ation (NFPA) Standard 1221, which states that 95% of emergency calls be answered within 15 seconds and 99% within 40 seconds in an effort to improve response time and dispatch calls in a timely manner. (Communication Center Operation) The percentage of emergency calls that will be answered within 15 seconds and 40 seconds to meet the NFPA standards. Objective 2: NFPA Call Processing Standards Meet or exceed NFPA standards 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 numbers are based on 100% of all Pre-Alert Fire event types (as determined by fire department partners) on a monthly basis to be prepared by Waukesha County Communications (WCC) supervisors and shared with appropriate protocols committees. A. Fire Calls: NFPA standard call for 90% of calls shall be processed within 64 seconds, and 95% of calls shall be processed in 106 seconds. There cont inues to be a reduction in processing time due to the implementation and continued use of the US Digital Design Alerting System and Pre-Alert. Performance Measures: Standards 2022 Target 2022 Estimate 2023 Target Fire Calls (64 seconds) 90% 64 seconds 80% 64 seconds Fire Calls (106 seconds) 95% 106 seconds 95% 106 seconds B. EMS Calls: NFPA standards say 90% of calls shall be processed within 90 seconds, and 99% of calls shall be processed within 120 seconds. Performance Measures: Standards 2022 Target 2022 Estimate 2023 Target EMS Calls (90 seconds) 90% 90 seconds 90% 90 seconds EMS Calls (120 seconds) 99% 106 seconds 99% 106 seconds Customer Service Pillar: Outreach and Education Objective 3: Community Education Plan To plan, develop, implement, and maintain an effe ctive and informative Community Education Plan highlighting the operations of the Communication Center and staff. Th is includes 9-1-1 education, as well as career planning for telecommunicators, both key el ements in this area. Customer service shall also include initiatives to seek information on the effect iveness of services from partners, as well as the public’s perspective. The focus has shifted from website hits to social m edia outreach. This shift has resulted in excellent audience growth and post engagement on the Waukesh a Communication Center (WCC) Facebook page. Performance Measures: 2021 Actual 2022 Target 2022 YTD 2023 Target Answer call within 15 seconds 97% 95% 98% 95% Answer call within 40 seconds 99% 99% 99% 99% 91 General Fund Emergency Preparedness Objectives The Social Media team uses this platform to post community events, safety information/reminders, hiring information, and information regarding law enforcement or fire calls for service throughout the county. SOCIAL MEDIA: Facebook Performance Measures: 2021 Target 2021 Actual 2022 Target 2022 Estimate 2023 Target Likes on Facebook 1,800 3,887 4,250 4,300 4,600 COMMUNITY EDUCATION TEAM To be determined based on available resources. Finance Pillar: Retention of Employees Objective 4: 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 ‐ T elecommunicators Dep lo yable Disp atchers (Beginn in g of Year)(b) Total Number Hi red Total Budgeted Positions (a) Position Summary 2019 2020 2021 2022 YTD thru July Total Budgeted Positions (a) 48 48 48 47 Deployable Dispatchers (Beginning of Year)(b) 38.9 41.4 39.4 31.5 Total Number Hired 14 6 11 10 Total Employment Separations 6 12 18 14 Annual Position Gain/(Loss) 8( 6 ) ( 7 )( 4 ) (a) Total budgeted positions does not include authorized overfills. (b) Deployable Dispatchers amount does not include staff still in training. Highlights/Initiatives:  Transitioned to continuous recruitment and hiri ng model in June 2022. This initiative should drastically decrease the total length of the hiring process and provide a standing list to pull from when the internal capacity exists to onboard new employees.  Working closely with the Department of Administration to increase the visibility of hiring requisitions.  Implemented a double classification for Communi cations Center Supervisors and Operations Manager to compensate for additional hours worked in a Telecommunicator role.  Starting new hires at 22% of the salary range to attempt to remain competitive with other public and private sector career paths.  Completed a salary range adjustment in 2022 to allow for retention of most experienced staff. 92 General Fund Emergency Preparedness Objectives Health and Safety Pillar: Ensure the well-being of residents Objective 5: Emergency Management Activities and Participation Conduct activities in all five nationally reco gnized phases of Emergency Management including mitigation, prevention, prepare dness, 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: 2021 Actual 2022 Target 2022 Estimate 2023 Target Participate in one regional or statewide exercise 5 2 3 2 Complete one county led HSEEP* exercise 4 2 1 1 Complete 32 hours of training per staff (96) 236 96 180 96 Conduct outreach activities through various formats, with one related to tornado and severe weather** 19 30 37 30 Participate in one statewide or regional WebEOC*** drill 1 1 1 1 Update all of Emergency Response Plan 1 1 1 1 Attend at least 8 Scheduled Region Meetings 10 10 10 10 Prepare Integrated Preparedness Plan 0 0 0 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 6: Hazardous Material Preparedness * Carry out the functions and duties of the Federal Emergency Planning and Community Right to Know Act (EPCRA) and Wisconsin Statute se ctions 323.60 through 323.72 pertaining to hazardous material preparedness, response, and recovery. (Hazardous Materials Management) The chart identifies the number of facilities that submitted tier two hazardous materials inventory reports and the number of off-site emergency response plans the Office of Emergency Management either created for new facilities or updated for existing facilitie s. The final row of the chart indicates the number of hazardous material incidents reported to Emer gency Management. The target columns represent projected number of events per year. Performance Measures: 2021  Actual 2022  Target 2022  Estimate 2023  Target Number of Tier 2 Reports Received* 392 380 392 390 Number of Planning Facilities 175 178 175 175 Number of Plans U p d a t e d 3 84 23 83 8 Number of Plans C r e a t e d 7877 Number of Hazmat Incidents Reported 279 220 220 230 * Tier two reports are hazardous chemical inventory reports filed annually by any facility, private or public, that has 10,000 pounds or more of any federal Environmental Protection Agency (EPA) identified hazardous substance or an amount greater than 500 pounds or the designated threshold planning quantity (whichever is lower) of an EPA identified extremely hazardous substance. Reports are sent to Waukesha County Emergency Management, Wisconsin Emergency Management, and to the local police and fire departments. 93 General Fund Emergency Preparedness Program Communication Center Operations 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Budget Change Staffing (FTE) 60.84 62.69 61.69 61.63 (1.06) General Government $131,972 $0 $307 $270,126 $270,126 Fine/Licenses $0 $0 $0 $0 $0 Charges for Services $133,860 $145,957 $142,305 $177,380 $31,423 Interdepartmental $50,000 $100,000 $0 $0 ($100,000) Other Revenue $14 $0 $0 $0 $0 Appr. Fund Balance $173,403 $35,000 $36,090 $80,129 $45,129 County Tax Levy (Credit) $6,292,930 $6,398,012 $6,398,012 $6,644,781 $246,769 Total Revenues $6,782,179 $6,678,969 $6,576,714 $7,172,416 $493,447 Personnel Costs $5,140,109 $5,411,426 $5,113,527 $5,567,747 $156,321 Operating Expenses $708,966 $816,797 $715,767 $969,840 $153,043 Interdept. Charges $557,602 $450,746 $438,866 $451,634 $888 Fixed Assets $207,698 $0 $0 $183,195 $183,195 Total Expenditures $6,614,375 $6,678,969 $6,268,160 $7,172,416 $493,447 Rev. Over (Under) Exp. $167,804 $0 $308,554 $0 $0 Program Highlights General government revenue is increases by $270,100 to compete for state grant funding from the Wisconsin Department of Military Affairs/ Office of Emergency Communications (DMA/OEC) funding from the Public Safety Answering Point (PSAP) Grant in 2023. This will replace the Communication Center’s recording equipment and monitors, additional equipment, as well as training. Charges for services increase by $31,400, reflecting an increase in costs to continue for computer aided dispatch (CAD) and related systems operations and maintence support charges, a portion of which is distributed to partner municipalities as an annual fee. The distribution was evaluated in 2021 to create more equitability between partnering agencies and has been implemented as part of the 2023 shared costs billed to municipalities. Interdepartmental revenues are eliminated due to a 2022 position unfund of 1.00 FTE Telecommunicator to create a Projects and Programs Analyst (PPA) position in Emergency Management, in order to rightsize that division’s workload. General Fund balance of $80,100 includes $45,100 for the anticipated DMA/OEC funding local match to replace recording equipment and monitors and $35,000 continued use of unplanned emergency equipment replacement items. Personnel costs are budgeted to increase by $156,300 due to cost to continue, a modified salary range assignment for telecommunicators from open range 06 to open range 07, and an increase for supervisors to prevent wage compression. This is partially offset by the unfund of 1.00 FTE for a telecommunicator position to fund the PPA position in Emergency Management. Operating expenses increase by $153,000, mostly due to increased license costs for computer aided dispatch (CAD) software, additional equipment, outsourced medical and fire call-taking quality assurance, mental wellness care, and training. Interdepartmental charges increase see a nominal increase of $900 accounting for cost to continue and billing model adjustments. Fixed assets increase $183,200 related to the primarily grant funded recording equipment mentioned earlier. 94 General Fund Emergency Preparedness Program Communication Center Operations (cont.) Based on prior County Board action (2004-2022), Ge neral Fund Balance of $4, 300,000 has b een assigned through the budgetary processes for funding future equipment and softwar e replacement at the dispatch center from 2004-2022 (except for desktop computers already in the replacement plan). The Waukesha County Department of Administration will reserve an additional $350,000 of General Fund Balance each year as part of a five-year plan through 2028 for this purpose. Below is a listing of dispatch center equipment replacement projects budgeted with reserved funds through the 2012-2023 Budgets.  In 2012, the capital bu dget appropriated $1 ,175,000 to begin de sign to replace t he 911 phone system and begin design for radio console equipment replacement.  In 2013, $15,000 was 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 equip ment 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 budgeted to reconfigure the Dispat ch Center to accommodate 2 additional positions (4 total, including the 2 added in 2014) – should the need arise.  In 2016, $120,000 was budgeted to upgrade the CAD system software, and $48,000 was budgeted for a recording system upgrade and dispatch chair replacement.  In 2017, $48,000 was budgeted for a paging system upgrade and dispatch chair replacement  In 2018, $48,000 was budgeted for communications center equipment and replacements.  In 2019, $48,000 was budgeted for workstation and di spatch chair replacements, and educational/training equipment.  In 2020, $100,000 was budgeted for workstation replacements/upgrades to sit/stand motors and controls.  In 2021, $90,000 was budgeted for a equipment in order to move forward with NextGeneration 9-1-1 capabilities and interconnection with statewide Emergency Services IP Network. The project is reimbursed at 60% and requires a 40% match of local funds.  In 2022, there is no budgeted dispatch center equipment replacement project.  In 2023, $45,000 has been budgeted to replace workstat ion monitors, dispatch chairs, and local match dollars as grant funding is sought to support replacement of the existing recording solution. Participating Members Cities (a): Brookfield, Delafield, Oconomowoc, Pewaukee, and New Berlin. Towns (b): Brookfield, Delafield, Eagle, Genesee, Lisbon, Merton, Oconomowoc, and Ottawa. Villages (c): Big Bend, Butler, Chenequa, Dousman, Eagle, Hartland, Lac La Belle, Lannon, Menomonee Falls, Merton, Mukwonago, Nashotah, North Prairie, Oconomowoc Lake, Pewaukee, Summit, Sussex, Wales, Waukesha, and Vernon. County: Sheriff’s Department (a) The City of Oconomowoc joined the Waukesha County Communication Center in 2018 for fire and emergency medical dispatching. In 2022, the remainder of Oconomowoc dispatching services were transitioned. (b) The Town of Mukwonago paid to join the Waukesha County Communications Center in 2002, in 2021 WCC took over responsibility for fire and emergency medical service call processing and dispatching. (c) The Village of Mukwonago paid to join the Waukesha County Communications Center in 2002, in 2021 WCC took over responsibility for fire and emergency medical service call processing and dispatching. The City of Muskego, Waukesha and Village of Elm Grove remain stand alone Public Safety Answering Points. 95 General Fund Emergency Preparedness Program Disaster Management Program Description Disaster Management coordinates disaster resp onse, general preparedness, homeland security, response and recovery training activities, and Waukesha County business continuity planning. The office continues to pursue federal and state funding to better equip and train first responders; increase critical infrastructure security; and enhanced citizen preparedne ss. The office is the single point of contact for National Incident Management System (NIMS) comp liance. The office continues to coordinate and participate in disaster exercises throughout the county. The division maintains the Comprehensive Emergency Management Plan (CEMP), as adopted by the County Board in 2013, ensuring the contents, protocols, and responsibility assignments remain consistent and current with county policy and capabilities. The county maintains a county-wide Pre-Di saster Hazard Mitigation Plan in conjunction with the municipalities within the county. The division is very active in implementation of the Wisconsin Credentialing and Asset Management System (WICA MS) program for emergency response personnel accountability. The division also funds access to the Alert Sense 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 Al ert and Warning System (IPAWS), which improves the capability to warn both residents and visitors of an impending or potential life threatening danger. 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Budget Change Staffing (FTE) 1.25 1.25 2.25 2.25 1.00 General Government $262,037 $327,173 $363,514 $225,108 ($102,065) Fine/Licenses $0 $0 $0 $0 $0 Charges for Services $0 $0 $0 $0 $0 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $499 $400 $400 $0 ($400) Appr. Fund Balance $0 $11,000 $11,000 $0 ($11,000) County Tax Levy (Credit) $119,695 $114,895 $114,895 $186,451 $71,556 Total Revenues $382,231 $453,468 $489,809 $411,559 ($41,909) Personnel Costs $148,192 $116,668 $205,629 $235,591 $118,923 Operating Expenses $123,440 $153,158 $145,774 $100,798 ($52,360) Interdept. Charges $113,142 $172,642 $74,260 $75,170 ($97,472) Fixed Assets $0 $11,000 $18,233 $0 ($11,000) Total Expenditures $384,774 $453,468 $443,896 $411,559 ($41,909) Rev. Over (Under) Exp. ($2,543) $0 $45,913 $0 $0 Program Highlights Disaster Management receives general government grant revenues for the Regional Watershed Grant, and the annual Emergency Management Performanc e Grant (EMPG) from Wisconsin Emergency Management to support disaster management activities, totaling $225,100. General government revenues decrease due to one-time funding in 2022 for $52,700 of additional EMPG- American Rescue Plan Act funding, $10,300 from the County-wide Hazard Mitigation Plan Grant and $38,700 less for partial year funding in 2023 for the Regional Watershed Grant. Personnel costs increase by $118,900 reflecting the 2022 reclassification of a Telecommunicator to Programs and Projects Analyst position and transferred from the Communication Center to this program through enrolled ordinance 176-103. Operating ex penses decrease by $52,400 with a reduction in contracted services related to the Regional Wate rshed Grant, County-wide Hazard Mitigation Plan Grant that is ending, telephone, and equipment needs. Interdepartmental charges decrease by $97,500, primarily due to the creation of a Programs an d Projects Analyst position and the discontinued interdepartmental cross charge for a telecommunicator. 96 General Fund Emergency Preparedness Program Hazardous Materials Management Program Description Hazardous Materials Management is responsibl e for implementing the planning and reporting requirements of the Emergency Planning and Communi ty Right-to-Know Act (EPCRA) and staffing the Local Emergency Planning Committee. The program is also responsible for the management of the county-wide Hazardous Materials Response contract with the City of Waukesha Fire department. Facilities that use, store, or m anufacture hazardous materials are r equired to comply with state and federal regulations concerning hazardous material s management. This compliance includes submitting annual reports identifying the hazardous material s on-site and paying a not ification and inventory administration fee to Wisconsin Emergency Management. 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Budget Change Staffing (FTE) 0.75 0.75 0.75 0.75 0.00 General Government $91,931 $90,986 $90,986 $91,366 $380 Fine/Licenses $0$ 0$ 0$ 0$ 0 Charges for Services $0 $0 $0 $0 $0 Interdepartmental $0 $0 $0 $0 $0 Other Revenue $0 $0 $0 $400 $400 Appr. Fund Balance $0 $0 $0 $0 $0 County Tax Levy (Credit) $104,669 $100,781 $100,781 $112,456 $11,675 Total Revenues $196,600 $191,767 $191,767 $204,222 $12,455 Personnel Costs $104,848 $78,182 $82,505 $90,638 $12,456 Operating Expenses $95,536 $105,550 $103,883 $105,350 ($200) Interdept. Charges $7,828 $8,035 $7,945 $8,234 $199 Fixed Assets $0 $0 $0 $0 $0 Total Expenditures $208,212 $191,767 $194,333 $204,222 $12,455 Rev. Over (Under) Exp. ($11,612) $0 ($2,566) $0 $0 Program Highlights State law requires submission of hazardous material s planning and inventory administration fees to Wisconsin Emergency Management. These fees form t he fund from which the county receives the state Emergency Planning and Community Right-to-Know Act Grant (EPCRA) and Computer and HazMat Response Equipment Grant. General government reve nues of $91,400, remains consistent as in years past. Of this grant amount, $7,500 is budgeted for Hazardous Materials Emergency Response Team equipment to fund purchases to enhance response capability. Personnel costs increase by $12,500, representing adjustments to health care selection and cost to continue. Operating expenses stay stable and largely re present contract costs with the City of Waukesha to provide hazardous materials response services. Interdepartmental charges increase slightly by $200 due to an increase in computer replacement and maintenance charges. 97 Radio Services Fund Emergency Preparedness Enterprise Fund Fund Purpose An enterprise fund is used to account fo r operations that are financed and operat ed 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 thr ee major program areas: Gener al Radio Operations which provides conventional radio services and equipment repair and maintenance; Trunked Radio infrastructure operations; and an equipment replacement accumulation fund for County agencies’ radio equipment replacements. 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, m eeting new FCC standards, and phasing out outdat ed analog technology to provide better service and reliability to county operations and community partners. Financial Summary $% Revenues General Government $0 $0 $400 $320 $320 N/A Fine/Licenses $0 $0 $0 $0 $0 N/A Charges for Services $758,166 $779,341 $761,794 $873,464 $94,123 12.1% Interdepartmental $564,176 $576,742 $581,563 $522,661 ($54,081) -9.4% Other Revenue $0 $0 $0 $0 $0 N/A Appr. Fund Balance (a) $877,581 $1,032,528 $1,134,328 $828,475 ($204,053) -19.8% County Tax Levy (Credit) $0 $0 $0 $0 $0 N/A Total Revenue Sources $2,199,923 $2,388,611 $2,478,085 $2,224,920 ($163,691) -6.9% Expenditures Personnel Costs $626,280 $659,780 $654,093 $685,168 $25,388 3.8% Operating Expenses $915,300 $1,286,878 $1,077,834 $1,046,740 ($240,138) -18.7% Interdept. Charges $145,273 $140,982 $155,626 $154,928 $13,946 9.9% Fixed Assets (Memo) (c) $0 $50,000 $50,000 $174,636 $124,636 249.3% Total Expenditures $1,686,853 $2,087,640 $1,887,553 $1,886,836 ($200,804) -9.6% Rev. Over (Under) Exp. (b) $513,070 $300,971 $590,532 $338,084 $37,113 12.3% Position Summary (FTE) Regular Positions 5.35 5.50 5.50 5.50 0.00 Extra Help 0.00 0.00 0.00 0.00 0.00 Overtime 0.06 0.02 0.02 0.04 0.02 Total FTEs 5.41 5.52 5.52 5.54 0.02 2021 Actual 2022 Adopted Budget 2022 Estimate 2023 Budget Change From 2022 Adopted Budget (a) Appropriated fund balance includes: 2021 Actual 2022  Budget 2022  Estimate 2023  Budget $  Bud Change Depreciation $749,836 $856,816 $958,616 $646,591 ($210,225) Phase In of Motorla Support Charges $127,745 $175,712 $175,712 $133,384 ($42,328) Genesis and Cirrus $0 $0 $0 $48,500 $48,500 Total Radio Services Fund Balance $877,581 $1,032,528 $1,134,328 $828,475 ($204,053) (b) Amounts charged back to departments provides a sinking fund to build up Radio Services Fund balance reserves planned for ov er 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. Fi xed assets in the 2023 budget include managed detection and response (MDR) and remote security upgr ade service (RSUS) implementation, unanticipated radio replacement, and unplanned equipment replacement totaling $174,600. 98 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. Uptime percentage. Both performance and overall reliability are measured in term s of unimpaired coverage and overall uptime in general. Performance Measure:  2021  Actual  2022   Target  2022  Estimate  2023  Target  Percent of time the system is  available overall (reliability)  100 %  99.999%  99.999 %  99.999 %  Percent of time the system has  unimpaired coverage(performance)  98.70 %  98.00%  98.90 %  98.00%  Objective 2: Radio Programming Provide rapid, accurate programming of custom user radio talk group/channel templates.  Radio Services is responsible for programming all radios on the Waukesha County trunked system.  Users work with Radio Services to develop a custom programming template reflecting each agency’s needs.  Since 2009, radios have been converted to “Advan ced System Key” to enhance security and prevent tampering.  Digital system augments security by adding military-grade authentication to prevent hacking from illegal radios. Trunked subscriber reprogramming. Agencies using t he trunked radio system enjoy tremendous flexibility in their ability to select, deploy, and use talk groups (channels) countywide for daily operations and eme rgency interoperability. 2021  Actual  2022 YTD  (7/31)  2022  Estimate  2023  Target  County  82  34   322 (a)  85  In‐County Municipal  475  669  725  500  Out‐of‐County  83  60  85  100  Totals  640  763  1,132  685  (a) 2022 County total is higher than average because of FM radio replacement program 99 Radio Services Emergency Preparedness Program Fund General Radio Operations Program Description General Radio Operations Provides radio design and engineering consultation services, purchasing, installation, operation, and servicing of traditional radios and base stations, including new Communication Center radio consoles and related equipment (dispatch operations). Operations include maintenance and repair services of two-way radio communication (remaining UHF, VHF, and RF), user equipment repair and maintenance, and dispatch consoles. This program area servic es transmitters, microwave, and public safety aircards within the county and municipalities in surrounding counties at reasonabl e fee charges. In addition, this program area works with the private sector and Corporation Counsel to negotiate tower site leases with wireless cellular phone service providers. 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Budget Change Staffing (FTE) 5.41 5.52 5.52 5.54 0.02 General Government $0 $0 $400 $320 $320 Fine/Licenses $0 $0 $0 $0 $0 Charges for Services $758,166 $779,341 $761,794 $873,464 $94,123 Interdepartmental $262,080 $267,313 $277,961 $256,612 ($10,701) O t h e r R e v e n u e $ 0$ 0$ 0$ 0$ 0 Appr. Fund Balance $168,581 $252,347 $252,347 $242,111 ($10,236) County Tax Levy (Credit) $0 $0 $0 $0 $0 Total Revenues $1,188,827 $1,299,001 $1,292,502 $1,372,507 $73,506 Personnel Costs $626,280 $659,780 $654,093 $685,168 $25,388 Operating Expenses $397,116 $506,697 $446,971 $460,376 ($46,321) Interdept. Charges $145,273 $140,982 $155,626 $154,928 $13,946 Fixed Assets (Memo) (a) $0 $50,000 $50,000 $149,636 $99,636 Total Expenditures $1,168,669 $1,307,459 $1,256,690 $1,300,472 ($6,987) Rev. Over (Under) Exp. $20,158 ($8,458) $35,812 $72,035 $80,493 (a) Total expenditures exclude fixed assets to conform with fi nancial accounting standards. Fixed asset purchase orders will be funded with existing fund balance and are included in the department’s fixed asset request. Fi xed assets in the 2023 budget include managed detection and response (MDR), remote security upgra de service (RSUS) implementation, and unanticipated radio replacement totaling $149,600. Program Highlights Revenues increase $73,500 consisting of charges for services revenue increasing by $94,100 with various municipal charges increased by $56,000. Tower site leasing revenue increases $36,500 related to increasing contracted rates with vendors. Interdepartmental revenues decrease by $10,700, due primarily to decreases in department selected service fees of $11,000 from updated department radio invent ory. Radio Services appropriated fund balance use decreases by $10,200, reflecting costs to continue for network monitoring service, depreciation, and digital radio system report generating software, intended to gradually distribute the impact of new software support charges to municipality and county departments. Personnel costs increase by $25,400, reflecting the cost to continue for 5.50 FTEs. Operating expenses decrease by $46,300, due primarily to a decrease in depreciation. Interdepartmental charges increase by $13,900, due to annual costs to continue while also accounting for adjustments in merging program areas. 100 Radio Services Emergency Preparedness Program Fund Equipment Replacement Program Description Provides for the accumulation of funding to afford the replacement of equipment after the useful life is exhausted. Equipment included in this funding accu mulation is trunked radio replacements for county departments’ radio (portable/mobile/sirens) units, including Sheriff ancillary items such as cases, speakers, and microphones. 2021 Actual 2022 Budget 2022 Estimate 2023 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) $302,096 $309,429 $303,602 $266,049 ($43,380) O t h e r R e v e n u e $ 0$ 0$ 0$ 0$ 0 Appr. Fund Balance (b) $709,000 $780,181 $881,981 $586,364 ($193,817) County Tax Levy (Credit) $0 $0 $0 $0 $0 Total Revenues $1,011,096 $1,089,610 $1,185,583 $852,413 ($237,197) P e r s o n n e l C o s t s $ 0$ 0$ 0$ 0$ 0 Operating Expenses $518,184 $780,181 $630,863 $586,364 ($193,817) Interdept. Charges $0 $0 $0 $0 $0 Fixed Assets (Memo) (c) $0 $0 $0 $25,000 $25,000 Total Expenditures $518,184 $780,181 $630,863 $586,364 ($193,817) Rev. Over (Under) Exp. (a) $492,912 $309,429 $554,720 $266,049 ($43,380) (a) Amounts charged back as lease charges to departments provides a sinking fund to bu ild up Radio Services Fund Balance reserv es 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 standar ds. Fixed asset purchase orders will be funded with existing fund balance and are included in the department’s fixed asset request. Fi xed assets in the 2023 budget include unplanned equipment replacement of $25,000. Program Highlights Revenues continue the accumulation of funds for county departments to be used as a user equipment replacement fund. Interdepartmental revenues from equipment fund replacement charges decreased by $43,400 due to exercising a one-to-one replacement from t he radio vendor at year 7 of the radio’s useful 10- year life to maintain a third party verified intrinsically safe portable radio solution. Operating expenses reflect the depreciation expense of the trunked radio infrastructure replacement and have decreased by $193,800 due to an adjustment to an asset’s 10-year useful life cycle to 15-year useful life cycle. These costs are fully offset by the appropriation of Radio Services Fund balance. Activity – Radio Replacement Charges Trunked Radio System 2022 2023 2022 2023 Department # of Radios(a) # of Radios (a) Budget(a) Budget (a) $ Change Public Works 102 136 $54,712 $50,465 ($4,247) Parks & Land Use 58 86 $32,620 $35,609 $2,989 Sheriff 310 304 $190,711 $147,840 ($42,871) Public Works - Central Fleet 7 7 $3,745 $2,463 ($1,282) Medical Examiner 6 6 $3,612 $3,707 $95 Emerg. Prep – Emerg. Mgmt. 30 3 $1,527 $1,775 $248 Emerg. Prep - Radio Services 9 9 $4,742 $5,442 $700 Emerg. Prep - Comm. Center 29 29 $12,041 $12,359 $318 Health & Human Services 10 17 $4,705 $5,963 $1,258 County Executive 1 0 $506 $0 ($506) Airport 1 1 $506 $426 ($80) Total (b) 563 598 $309,427 $266,049 ($43,378) (a) Radio