Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, May 14, 2026 @ 8:30 AM Sawyer County Board Room AGENDA 1. ZOOM LINK a. To view or participate in the virtual meeting from a computer, iPad, or Android device please go to https://zoom.us/j/92253884419. You can also use the dial in at 1-312-626-6799 with the Webinar ID: 922 5388 4419. Use *9 to Raise/lower hand and *6 to Unmute/mute. If you are on a computer, click the "Raise Hand" button and wait to be recognized. If you are on a telephone, dial *9 and wait to be recognized. If additional assistance is needed please contact the County Clerk's Office at 715- 634-4866 prior to the meeting. This meeting will be recorded and will be available on our website at: https://sawyercountygov.org. 2. CALL TO ORDER 3. ROLL CALL 4. PLEDGE OF ALLEGIANCE 5. CERTIFICATION OF COMPLIANCE WITH THE OPEN MEETINGS LAW 6. ELECTION OF CHAIR & VICE CHAIR OF FINANCE COMMITTEE 7. MEETING AGENDA 8. PUBLIC COMMENTS At this time, members of the public will be given the opportunity to address the Committee. Please adhere to the following when addressing the Committee: • Comments will be limited to 3 minutes or less per individual. • Comments should be directed to the Committee as a whole and not directed to individual Committee members. • The Committee cannot respond to your comments during this time. • Please sign in and fill out a public comment sheet if you wish to speak on an item. 9. CONSIDER APPROVAL OF MINUTES FROM PREVIOUS MEETING a. Finance Draft Minutes 4.9.2026 10. TREASURER'S REPORT a. Treasurer's Report Page 1 of 24 2 11. FINANCE DEPARTMENT REPORT a. Monthly Sales Tax Report b. Budget Performance Report c. CIP Purchases 12. DEPARTMENT BUDGET PERFORMANCE REPORTS a. Circuit Court Budget Performance Report b. Criminal Justice Budget Performance Report c. Family Court Budget Performance Report d. District Attorney Budget Performance Report 13. INVESTMENTS REVIEW AND UPDATE a. March Investment Report 14. 2027 BUDGET a. 2027 Budget Timeline b. 2027 Sawyer County Budget Parameters 15. RESOLUTION 2026-____MEADOWBROOK RADIO TOWER (DISCUSSION AND POSSIBLE ACTION) a. Resolution 2026-____Meadowbrook Radio Tower 16. BOARD APPOINTED COMMITTEE UPDATES 17. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 18. FUTURE AGENDA ITEMS 19. NEXT MEETING DATE /TIME: THURSDAY, JUNE 11 AT 8:30 AM 20. ADJOURNMENT DISCLAIMER: A quorum of the County Board of Supervisors or of any of its committees may be present at this meeting to listen and observe. Neither the Board nor any of the committees have Page 2 of 24 3 established attendance at this meeting as an official function of the Board or committee(s) or otherwise made a determination that attendance at the meeting is necessary to carry out the Board or committee’s function. The only purpose for other supervisors attending the meeting is to listen to the information presented. Neither the Board nor any committee (other than the committee providing this notice and agenda) will take any official action with respect to this noticed meeting. Copy sent via email to: Committee Members, Associated Staff and News Media. Note: Any person wishing to attend whom, because of a disability, requires accommodation should call the Sawyer County Clerk’s Office (715.634.4866) at least 24 hours before the scheduled meeting so appropriate arrangements can be made. Page 3 of 24 Minutes of the April 9, 2026 Meeting of the Sawyer County Finance Committee of the Sawyer County Board of Supervisors Board Room; Sawyer County Voting Committee Members (X) Present: Others Present: Chair: John Righeimer Mike Markgren Vice Chair: Stacey Hessel- Excused Liz Klein Marc Helwig - Excused Ron Buckholtz Tom Duffy Rhandi Ehn Jeff Hoehne Brian Lehner Ron Kinsley Call to Order – Mr. Righeimer called the meeting to order at 8:30 am. Certification of Compliance with the open meeting law was met. Roll Call taken and quorum was met. Meeting Agenda – Set Public Comments – None Minutes from the previous meeting dated: March 12, 2026 Motion to approve made by: Mr. Duffy Second by: Mr. Hoehne Motion carried without negative vote. Treasurer’s Report – Mr. Lehner provided a written report on tax collections and delinquent parcels. There is an increase of 10% in delinquent parcels from 2025, possibly due to USPS mailing delays. The In Rem update for 2021-2022 tax deeded parcels is that The Filing Date for “Notice of Commencement” is set for April 27th , 2026. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for March 2026, and March CIP purchases. Ms. Ehn presented recommendations for year-end transfers of surplus funds: excess sales tax to an assigned account, Ambulance 2025 Profit to a Special Revenue Fund for a CIP ambulance purchase, General Fund to Highway, 2025 Sheriff Surplus to Special Revenue Fund for Sheriff 2026 CIP for Radios, and General Fund to HHS. Resolution 2026-___ to Designate and Transfer General Fund Balance for approval by County Board was approved on a motion by: Mr. Duffy Second by: Mr. Hoehne Motion carried without negative vote. Department Financial Updates-- Ambulance Department---Ms. Ehn reviewed March 2026 financials for the Ambulance Department. March numbers are on track for this department. Highway Department—Ms. Ehn reviewed 2025 Financials for Highway, showing an ending surplus of over $218,000 and attributed the surplus to Mr. Pinnow’s hard work at bringing in additional revenues to the department. Page 4 of 24 March 2026 financials for the Highway Department were reviewed and on track for this department. Investments Review and Update— The February investment report was provided: interest rates are dropping; County CD investments are still holding above 4%. The earned interest is still currently $10,000 over 2025. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – Ms. Ehn will attend the WGFOA spring conference in Oshkosh in two weeks Future Agenda Items – start 2027 Budget timeline, elect Chair and Vice Chair of Finance committee Adjournment – 8:48 am Next Meeting- May 14, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 5 of 24 Finance Meeting – May 14th, 2026 Treasurer’s Report 2026 INREM update • Duffey’s Law Office filed the Notice of Commencements on April 27th. This was published both in the Sawyer County Record and the Sawyer County Gazette. 48 parcels. • 51 certified letters were prepared and mailed out to owners and interested parties • The Finale redemption date July 10th and Hearing date August 17th were both set. Update county land sales • We received 1 bid during the closed bid time frame. The 2nd round with reduced opening bids will start May 22nd at 9am and will continue until they are all sold. Delinquent List • Total Delinquent Amount - Including Interest and Penalty as of May 1st , 2026 is $1,536,990.48. Since March 1st we have collected $366,116 in delinquent property taxes of which $49,574 was interest and penalty. 2026 2026 January February March April May 5 yrs 50 49 47 0 33 4 yrs 28 23 23 0 14 3 yrs 124 106 101 0 111 2 yrs 319 275 249 0 221 1 yr 13224 11001 1921 0 1755 Total 13745 11454 2341 0 2134 Page 6 of 24 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February March April Average May % Ave June % Ave July % Ave August % Ave September % Ave October % Ave November % Ave December % Ave Total % Inc 2021 161,382 151,846 126,061 126,683 141,493 131,194 93% 147,924 105% 249,469 176% 240,248 170% 245,188 173% 259,373 183% 201,664 143% 193,515 137% 2,234,547 2022 151,646 160,903 142,260 184,720 159,882 180,576 113% 257,182 161% 265,808 166% 267,126 167% 308,640 193% 274,157 171% 226,158 141% 217,112 136% 2,636,288 17.98% 2023 169,407 220,504 161,008 179,589 182,627 169,445 93% 243,473 133% 277,796 152% 338,392 185% 295,423 162% 282,416 155% 292,345 160% 227,311 124% 2,857,109 8.38% 2024 173,881 238,746 162,431 170,325 186,346 197,071 106% 250,657 135% 272,963 146% 359,677 193% 318,236 171% 271,466 146% 325,289 175% 217,279 117% 2,958,021 3.53% 2025 241,814 233,374 185,118 165,531 206,459 217,014 105% 207,365 100% 338,216 164% 356,801 173% 302,553 147% 327,683 159% 236,593 115% 262,678 127% 3,074,740 3.95% 2026 209,447 234,616 200,614 215,399 215,019 217,278 286,637 344,653 384,443 375,675 352,150 332,537 276,100 3,429,547 11.54% 5 Year Ave 101% 133% 160% 179% 175% 164% 155% 128% Year-to-Date Sales Tax Distributions Year January February March April May June July August September October November December 2021 161,382 313,228 439,289 565,972 697,166 845,090 1,094,559 1,334,807 1,579,995 1,839,368 2,041,032 2,234,547 2022 151,646 312,549 454,809 639,529 820,105 1,077,287 1,343,095 1,610,221 1,918,861 2,193,018 2,419,176 2,636,288 2023 169,407 389,911 550,919 730,508 899,953 1,143,426 1,421,222 1,759,614 2,055,037 2,337,453 2,629,798 2,857,109 2024 173,881 412,627 575,058 745,383 942,454 1,193,111 1,466,074 1,825,751 2,143,987 2,415,453 2,740,742 2,958,021 2025 241,814 475,188 660,306 825,837 1,042,851 1,250,216 1,588,432 1,945,233 2,247,786 2,575,469 2,812,062 3,074,740 2026 209,447 444,063 644,677 860,076 1,077,354 1,363,991 1,708,643 2,093,086 2,468,761 2,820,911 3,153,448 3,429,547 26 vs '25 (%) -13.4% -6.6% -2.4% 4.1% 3.3% 9.1% 7.6% 7.6% 9.8% 9.5% 12.1% 11.5% 26 vs '25 ($) (32,367) (31,125) (15,629) 34,239 34,503 113,775 120,211 147,853 220,975 245,442 341,386 354,807 - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 January February March April May June July August September October November December 2021-Projected 2026 Sawyer County Sales Tax Month-to-Month 2021 2022 2023 2024 2025 2026 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 January February March April May June July August September October November December 2021-Projected 2026 Sawyer County Sales Tax Total 2021 2022 2023 2024 2025 2026 Page 7 of 24 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 2,066,985.52 4,062,001.48 34 68,457.00 .00 68,457.00 0 5,000.00 3,890.16 1,109.84 78 60,000.00 56,211.17 3,788.83 94 10,000.00 .00 10,000.00 0 .00 .00 .00 +++ 145,000.00 .00 145,000.00 0 150,000.00 59,927.60 90,072.40 40 40,000.00 14,981.59 25,018.41 37 5,000.00 1,830.00 3,170.00 37 3,000.00 770.20 2,229.80 26 4,588.00 .00 4,588.00 0 16,000.00 7,952.00 8,048.00 50 21,000.00 22,367.72 (1,367.72) 107 3,250,000.00 860,076.18 2,389,923.82 26 575,000.00 .00 575,000.00 0 45,000.00 .00 45,000.00 0 2,000,000.00 713,675.82 1,286,324.18 36 .00 30.00 (30.00) +++ .00 78,201.15 (78,201.15) +++ 1,000.00 738.13 261.87 74 700,000.00 239,695.26 460,304.74 34 2,800.00 2,800.00 .00 100 .00 925.62 (925.62) +++ 1,000.00 45.00 955.00 4 5,000.00 .00 5,000.00 0 265,000.00 89,267.80 175,732.20 34 392,874.00 .00 392,874.00 0 $13,894,706.00 $4,220,370.92 $9,674,335.08 30% $361,376.00 $151,338.73 $210,037.27 42% $350,000.00 $12,084.00 $337,916.00 3% $15,000.00 $4,187.70 $10,812.30 28% Account Account Description 41150 Forest Crop Taxes 41110 General Property Taxes 41120 Personal Property Aid Fund 100 - General Fund REVENUE Department 00 - General 41241 Donations/Contributions 41801 Interest on Taxes 41153 Lottery Credit Settlement 41151 Managed Forest Land Program 41151-125 Managed Forest Land/DNR 20% 41807 Tower Rentals 43302 DNR Aid In-Lieu of Taxes 41804 Advertising Fees 41806 St Aid/Prop. Tax Exempt Computer 41802 Penalties on Taxes 41803 Tax Deed Reimb. Fees 46810 County Forest Stumpage 46810-000 FORESTRY PERMITS 43415 St.Aid/Rsource Aid-S.23.09(18) 43400 Sales Tax Income 43410 Shared Revenues 48200 Rent of County Offices and Bldgs 48300 Profit on Tax Deed Sales 46900 Public Records Request 48100 Interest on Investments 46810-10% Cty Stumpage Due to Townships Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Department 00 - General Totals 48915 Indirect Cost 49300 Use of Prior Years' Fund Balance 48600 Misc. General Revenue 48614 P-Card Rebate; P-Card Program Department 09 - Medical Examiner Totals Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Run by Rhandi Ehn on 05/05/2026 02:45:50 PM Page 1 of 3 Page 8 of 24 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account $39,900.00 $656.75 $39,243.25 2% $0.00 $150.00 ($150.00) +++ $36,000.00 $150.00 $35,850.00 0% $295,000.00 $107,092.14 $187,907.86 36% $500.00 $51.00 $449.00 10% $14,000.00 $5,068.50 $8,931.50 36% $16,519.00 $0.00 $16,519.00 0% $340,350.00 $96,039.88 $244,310.12 28% $80,400.00 $0.00 $80,400.00 0% $900.00 $300.00 $600.00 33% $22,000.00 $6,300.00 $15,700.00 29% $0.00 $896.84 ($896.84) +++ $50,000.00 $0.00 $50,000.00 0% $204,000.00 $40,081.32 $163,918.68 20% $28,000.00 $3,496.60 $24,503.40 12% $2,918,738.00 $852,739.33 $2,065,998.67 29% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $2,024.80 $81,725.20 2% $326,300.00 $59,965.25 $266,334.75 18% $13,572.00 $140.00 $13,432.00 1% $19,137,082.00 $5,563,133.76 $13,573,948.24 29% $647,985.00 $216,051.80 $431,933.20 33% $79,992.00 $21,258.65 $58,733.35 27% $216,757.00 $65,888.39 $150,868.61 30% $755,030.00 $225,057.11 $529,972.89 30% $525,000.00 $144,718.50 $380,281.50 28% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $11,488.79 $71,769.21 14% $172,978.00 $51,545.96 $121,432.04 30% $234,900.00 $73,189.70 $161,710.30 31% $161,164.00 $47,536.46 $113,627.54 29% $570,020.00 $188,990.80 $381,029.20 33% $328,946.00 $96,020.00 $232,926.00 29% $366,921.00 $89,173.77 $277,747.23 24% $246,562.00 $69,722.48 $176,839.52 28% $301,054.00 $102,402.42 $198,651.58 34% Department 27 - Zoning Totals Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 11 - County Clerk Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 03 - Circuit Court Totals Department 02 - Administration Totals Department 01 - County Board Totals Department 00 - General Totals REVENUE TOTALS EXPENSE Department 57 - Veteran's Administration Totals Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 14 - IT Totals Department 13 - Human Resources Totals Department 11 - County Clerk Totals Department 10 - Finance Totals Department 09 - Medical Examiner Totals Department 05 - Family Court Commissioner Totals Department 04 - Criminal Justice Totals Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Run by Rhandi Ehn on 05/05/2026 02:45:50 PM Page 2 of 3 Page 9 of 24 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account $255,591.00 $70,874.33 $184,716.67 28% $127,655.00 $2,460.24 $125,194.76 2% $615,230.00 $169,678.49 $445,551.51 28% $488,107.00 $160,370.27 $327,736.73 33% $2,300.00 $1,322.27 $977.73 57% $37,000.00 $12,421.60 $24,578.40 34% $564,474.00 $159,069.28 $405,404.72 28% $1,443,867.00 $1,082,084.88 $361,782.12 75% $7,032,303.00 $1,922,370.97 $5,109,932.03 27% $109,217.00 $30,490.91 $78,726.09 28% $2,918,738.00 $888,277.17 $2,030,460.83 30% $152,061.00 $47,415.29 $104,645.71 31% $124,336.00 $69,325.76 $55,010.24 56% $342,515.00 $101,628.62 $240,886.38 30% $215,121.00 $54,928.92 $160,192.08 26% $19,137,082.00 $6,175,763.83 $12,961,318.17 32% 19,137,082.00 5,563,133.76 13,573,948.24 29% 30% Net of Fund Balance Draw to HHS 19,137,082.00 6,175,763.83 12,961,318.17 32% $0.00 ($612,630.07) $612,630.07 9,929,620.00 2,187,707.06 7,741,912.94 22% 9,929,620.00 3,109,131.10 6,820,488.90 31% $0.00 ($921,424.04) $921,424.04 6,312,664.00 1,524,554.20 4,788,109.80 24% 6,312,664.00 1,493,258.04 4,819,405.96 24% $0.00 $31,296.16 ($31,296.16) Department 31 - Building Maintenance Totals Department 30 - 911 System Totals Department 29 - County Parks Totals Department 28 - Forestry Department Totals Department 27 - Zoning Totals Department 26 - University Extension Service Totals Department 25 - Surveyor Totals Year to date transfer from General Fund included Year to date transfer to HHS included REVENUE TOTALS EXPENSE TOTALS Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals Fund 225 - Human Services Totals Fund 225 - Human Services Totals REVENUE TOTALS EXPENSE TOTALS EXPENSE TOTALS Fund 100 - General Fund Totals Fund 100 - General Fund Totals REVENUE TOTALS Department 57 - Veteran's Administration Totals EXPENSE TOTALS Department 56 - Child Support Agency Totals Department 47 - Airport Totals Department 41 - Emergency Management Totals Department 38 - Ambulance Service Totals Department 37 - Dog Pound Totals Department 35 - Sheriff's Department Totals Department 33 - Other Programs of General Gov. Totals Run by Rhandi Ehn on 05/05/2026 02:45:50 PM Page 3 of 3 Page 10 of 24 April 2026 Date Amount Item Issue 4/23/2026 8,694.81$ Accurante Controls- Outdoor Cameras - IT 2024&2025 4/30/2026 11,033.23$ Fishtrap Dam Project - Zoning 2025 4/30/2026 6,065.00$ Electrical Work for Walk in Freezer Upgrade- Sheriff 2026 Total 25,793.04$ Monthly CIP Purchases Page 11 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund REVENUE Department 03 - Circuit Court 43596 Guardian Ad-Litem-State Aid 24,000.00 .00 24,000.00 .00 .00 .00 24,000.00 0 45105 County Grant Award 112,551.00 .00 112,551.00 .00 .00 85,757.00 26,794.00 76 45106 10% Restitution Surcharge 4,000.00 .00 4,000.00 233.63 .00 1,100.84 2,899.16 28 45107 Court Appt. Attorney Revenue 30,000.00 .00 30,000.00 1,187.41 .00 7,252.29 22,747.71 24 45108 GAL Revenue 30,000.00 .00 30,000.00 7,449.73 .00 18,355.17 11,644.83 61 45109 5% Restitution Surcharge .00 .00 .00 81.00 .00 433.36 (433.36) +++ 45120 Co. Share/St. Fines & Suit Tax 20,000.00 .00 20,000.00 1,741.36 .00 4,806.73 15,193.27 24 45121 Mediation Fees .00 .00 .00 .00 .00 27.57 (27.57) +++ 46140 Court Fees & Costs 125,000.00 .00 125,000.00 12,935.03 .00 28,233.09 96,766.91 23 46451 Register in Probate Fees .00 .00 .00 1,663.96 .00 2,575.41 (2,575.41) +++ 47293 Interpreter Fees 825.00 .00 825.00 .00 .00 510.00 315.00 62 48100 Interest on Investments 15,000.00 .00 15,000.00 1,018.41 .00 2,287.27 12,712.73 15 Department 03 - Circuit Court Totals $361,376.00 $0.00 $361,376.00 $26,310.53 $0.00 $151,338.73 $210,037.27 42% REVENUE TOTALS $361,376.00 $0.00 $361,376.00 $26,310.53 $0.00 $151,338.73 $210,037.27 42% EXPENSE Department 03 - Circuit Court State Account 51210 - Clerk of Court 50111 Regular Salaries 325,585.00 .00 325,585.00 20,939.22 .00 86,621.49 238,963.51 27 50142 50142 Jury Per Diems and Expenses 10,000.00 .00 10,000.00 .00 .00 1,199.44 8,800.56 12 50142-100 Milege fee Juror 5,000.00 .00 5,000.00 .00 .00 1,289.04 3,710.96 26 50142-101 Witness Fee 500.00 .00 500.00 .00 .00 48.00 452.00 10 50142-102 Witness Fee Mileage 100.00 .00 100.00 .00 .00 12.84 87.16 13 50142 - Totals $15,600.00 $0.00 $15,600.00 $0.00 $0.00 $2,549.32 $13,050.68 16% 50144 Term Life Ins./Employer's Share 115.00 .00 115.00 9.45 .00 38.68 76.32 34 50147 Workers Comp 870.00 .00 870.00 33.53 .00 142.59 727.41 16 50151 FICA-Employer's Share 24,907.00 .00 24,907.00 1,506.43 .00 6,203.33 18,703.67 25 50152 Retirement-Employer's Share 22,938.00 .00 22,938.00 1,500.53 .00 6,222.95 16,715.05 27 50154 Hospital and Health Insurance 84,102.00 .00 84,102.00 5,989.02 .00 28,158.36 55,943.64 33 50155 50155 Flex Administration Fees 307.00 .00 307.00 30.20 .00 116.45 190.55 38 50155-HSA HSA Admin Fee 49.00 .00 49.00 1.75 .00 7.00 42.00 14 50155 - Totals $356.00 $0.00 $356.00 $31.95 $0.00 $123.45 $232.55 35% 50156 50156 Health Reimb. Acct. 8,600.00 .00 8,600.00 .00 .00 6,164.29 2,435.71 72 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 500.00 (500.00) +++ 50156 - Totals $8,600.00 $0.00 $8,600.00 $0.00 $0.00 $6,664.29 $1,935.71 77% 50208 Guardianships - Med Evals 2,500.00 .00 2,500.00 1,035.00 .00 5,877.50 (3,377.50) 235 Run by Rhandi Ehn on 05/05/2026 12:46:37 PM Page 1 of 3 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 12 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 03 - Circuit Court State Account 51210 - Clerk of Court 50209 Criminal Competency 5,500.00 .00 5,500.00 1,406.25 .00 1,406.25 4,093.75 26 50211 ME Cases 8,000.00 .00 8,000.00 340.00 .00 3,603.31 4,396.69 45 50212 Legal Fees 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 50217 50217-303 Court Interpreter Fees 500.00 .00 500.00 367.50 .00 1,207.50 (707.50) 242 50217 - Totals $500.00 $0.00 $500.00 $367.50 $0.00 $1,207.50 ($707.50) 242% 50220 Contracted Expenses 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 50225 Telephone 2,000.00 .00 2,000.00 .00 .00 837.44 1,162.56 42 50237 Court Appointed Attorney 30,000.00 .00 30,000.00 4,429.70 .00 8,660.52 21,339.48 29 50238 Sheriff Service Fees 250.00 .00 250.00 .00 .00 .00 250.00 0 50242 Repair & Maint. 150.00 .00 150.00 .00 .00 .00 150.00 0 50248 CLEAR Fees 3,500.00 .00 3,500.00 277.75 .00 833.25 2,666.75 24 50251 Transcription Fees 1,000.00 .00 1,000.00 376.50 .00 470.00 530.00 47 50311 Postage 10,000.00 .00 10,000.00 918.89 .00 3,194.20 6,805.80 32 50312 Office Supplies 2,500.00 .00 2,500.00 476.00 .00 1,515.58 984.42 61 50313 Printing 1,200.00 .00 1,200.00 14.53 .00 25.16 1,174.84 2 50314 Small Items of Equipment 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 50321 Publications/Legal Notices 500.00 .00 500.00 .00 .00 .00 500.00 0 50325 Registration Fees/Training 250.00 .00 250.00 .00 .00 .00 250.00 0 50329 Subscriptions 125.00 .00 125.00 .00 .00 125.00 .00 100 50335 Meal Expenses 125.00 .00 125.00 .00 .00 .00 125.00 0 50339 Travel 500.00 .00 500.00 .00 .00 .00 500.00 0 50513 Public Liability Insurance 87.00 .00 87.00 .00 .00 87.00 .00 100 State Account 51210 - Clerk of Court Totals $559,760.00 $0.00 $559,760.00 $39,652.25 $0.00 $164,567.17 $395,192.83 29% State Account 51211 - Judical Court 50111 Regular Salaries 104,349.00 .00 104,349.00 7,929.64 .00 30,370.67 73,978.33 29 50144 Term Life Ins./Employer's Share 24.00 .00 24.00 3.07 .00 12.28 11.72 51 50147 Workers Comp 212.00 .00 212.00 12.68 .00 50.41 161.59 24 50151 FICA-Employer's Share 7,983.00 .00 7,983.00 558.15 .00 2,158.05 5,824.95 27 50152 Retirement-Employer's Share 7,513.00 .00 7,513.00 570.92 .00 2,186.67 5,326.33 29 50154 Hospital and Health Insurance 37,161.00 .00 37,161.00 2,851.53 .00 11,406.12 25,754.88 31 50155 Flex Administration Fees 103.00 .00 103.00 12.80 .00 51.20 51.80 50 50156 Health Reimb. Acct. 3,800.00 .00 3,800.00 .00 .00 3,800.00 .00 100 50311 Postage 1,000.00 .00 1,000.00 84.30 .00 385.02 614.98 39 50312 Office Supplies 1,000.00 .00 1,000.00 .00 .00 166.39 833.61 17 50325 Registration Fees/Training 500.00 .00 500.00 .00 .00 160.00 340.00 32 50335 Meal Expenses 125.00 .00 125.00 .00 .00 .00 125.00 0 Run by Rhandi Ehn on 05/05/2026 12:46:37 PM Page 2 of 3 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 13 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 03 - Circuit Court State Account 51211 - Judical Court 50339 Travel 500.00 .00 500.00 .00 .00 .00 500.00 0 State Account 51211 - Judical Court Totals $164,270.00 $0.00 $164,270.00 $12,023.09 $0.00 $50,746.81 $113,523.19 31% State Account 51250 - Law Library 50321 Publications/Legal Notices 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 State Account 51250 - Law Library Totals $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $1,000.00 0% State Account 51260 - Guardian Ad Litem Fees 50237 Court Appointed Attorney 30,000.00 .00 30,000.00 2,745.00 .00 9,743.13 20,256.87 32 State Account 51260 - Guardian Ad Litem Fees Totals $30,000.00 $0.00 $30,000.00 $2,745.00 $0.00 $9,743.13 $20,256.87 32% Department 03 - Circuit Court Totals $755,030.00 $0.00 $755,030.00 $54,420.34 $0.00 $225,057.11 $529,972.89 30% EXPENSE TOTALS $755,030.00 $0.00 $755,030.00 $54,420.34 $0.00 $225,057.11 $529,972.89 30% Fund 100 - General Fund Totals REVENUE TOTALS 361,376.00 .00 361,376.00 26,310.53 .00 151,338.73 210,037.27 42% EXPENSE TOTALS 755,030.00 .00 755,030.00 54,420.34 .00 225,057.11 529,972.89 30% Fund 100 - General Fund Totals ($393,654.00) $0.00 ($393,654.00) ($28,109.81) $0.00 ($73,718.38) ($319,935.62) Grand Totals REVENUE TOTALS 361,376.00 .00 361,376.00 26,310.53 .00 151,338.73 210,037.27 42% EXPENSE TOTALS 755,030.00 .00 755,030.00 54,420.34 .00 225,057.11 529,972.89 30% Grand Totals ($393,654.00) $0.00 ($393,654.00) ($28,109.81) $0.00 ($73,718.38) ($319,935.62) Run by Rhandi Ehn on 05/05/2026 12:46:37 PM Page 3 of 3 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 14 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund REVENUE Department 04 - Criminal Justice 43514 43514 State Grant - General Government 225,000.00 .00 225,000.00 .00 .00 .00 225,000.00 0 43514-DEF State Grant - Deflection Grant 125,000.00 .00 125,000.00 12,084.00 .00 12,084.00 112,916.00 10 43514 - Totals $350,000.00 $0.00 $350,000.00 $12,084.00 $0.00 $12,084.00 $337,916.00 3% Department 04 - Criminal Justice Totals $350,000.00 $0.00 $350,000.00 $12,084.00 $0.00 $12,084.00 $337,916.00 3% REVENUE TOTALS $350,000.00 $0.00 $350,000.00 $12,084.00 $0.00 $12,084.00 $337,916.00 3% EXPENSE Department 04 - Criminal Justice State Account 51215 - Criminal Justice Expenses 50220 50220-DEF Contrated Services - Deflection Grant - Justice Point 125,000.00 .00 125,000.00 2,407.00 .00 24,886.00 100,114.00 20 50220-PRE Contracted Expenses - Pretrail - Justice Point 175,000.00 .00 175,000.00 17,538.25 .00 56,250.50 118,749.50 32 50220-TAD TAD Grant Contracted - Justice Point 225,000.00 .00 225,000.00 22,012.00 .00 63,582.00 161,418.00 28 50220 - Totals $525,000.00 $0.00 $525,000.00 $41,957.25 $0.00 $144,718.50 $380,281.50 28% State Account 51215 - Criminal Justice Expenses Totals $525,000.00 $0.00 $525,000.00 $41,957.25 $0.00 $144,718.50 $380,281.50 28% Department 04 - Criminal Justice Totals $525,000.00 $0.00 $525,000.00 $41,957.25 $0.00 $144,718.50 $380,281.50 28% EXPENSE TOTALS $525,000.00 $0.00 $525,000.00 $41,957.25 $0.00 $144,718.50 $380,281.50 28% Fund 100 - General Fund Totals REVENUE TOTALS 350,000.00 .00 350,000.00 12,084.00 .00 12,084.00 337,916.00 3% EXPENSE TOTALS 525,000.00 .00 525,000.00 41,957.25 .00 144,718.50 380,281.50 28% Fund 100 - General Fund Totals ($175,000.00) $0.00 ($175,000.00) ($29,873.25) $0.00 ($132,634.50) ($42,365.50) Grand Totals REVENUE TOTALS 350,000.00 .00 350,000.00 12,084.00 .00 12,084.00 337,916.00 3% EXPENSE TOTALS 525,000.00 .00 525,000.00 41,957.25 .00 144,718.50 380,281.50 28% Grand Totals ($175,000.00) $0.00 ($175,000.00) ($29,873.25) $0.00 ($132,634.50) ($42,365.50) Run by Rhandi Ehn on 05/05/2026 12:48:36 PM Page 1 of 1 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 15 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 05 - Family Court Commissioner State Account 51240 - Family Court Commissioner 50220 Contracted Expenses 18,000.00 .00 18,000.00 .00 .00 .00 18,000.00 0 State Account 51240 - Family Court Commissioner Totals $18,000.00 $0.00 $18,000.00 $0.00 $0.00 $0.00 $18,000.00 0% Department 05 - Family Court Commissioner Totals $18,000.00 $0.00 $18,000.00 $0.00 $0.00 $0.00 $18,000.00 0% EXPENSE TOTALS $18,000.00 $0.00 $18,000.00 $0.00 $0.00 $0.00 $18,000.00 0% Fund 100 - General Fund Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ EXPENSE TOTALS 18,000.00 .00 18,000.00 .00 .00 .00 18,000.00 0% Fund 100 - General Fund Totals ($18,000.00) $0.00 ($18,000.00) $0.00 $0.00 $0.00 ($18,000.00) Grand Totals REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++ EXPENSE TOTALS 18,000.00 .00 18,000.00 .00 .00 .00 18,000.00 0% Grand Totals ($18,000.00) $0.00 ($18,000.00) $0.00 $0.00 $0.00 ($18,000.00) Run by Rhandi Ehn on 05/05/2026 12:49:29 PM Page 1 of 1 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 16 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund REVENUE Department 19 - District Attorney 43514 State Grant - General Government 35,000.00 .00 35,000.00 .00 .00 .00 35,000.00 0 46600 Public Charges for Services 1,000.00 .00 1,000.00 .00 .00 150.00 850.00 15 Department 19 - District Attorney Totals $36,000.00 $0.00 $36,000.00 $0.00 $0.00 $150.00 $35,850.00 0% REVENUE TOTALS $36,000.00 $0.00 $36,000.00 $0.00 $0.00 $150.00 $35,850.00 0% EXPENSE Department 19 - District Attorney State Account 51310 - District Attorney Expenses 50111 Regular Salaries 130,848.00 .00 130,848.00 8,140.93 .00 31,169.89 99,678.11 24 50147 Workers Comp 266.00 .00 266.00 13.04 .00 51.82 214.18 19 50151 FICA-Employer's Share 10,010.00 .00 10,010.00 604.98 .00 2,281.25 7,728.75 23 50152 Retirement-Employer's Share 9,421.00 .00 9,421.00 586.14 .00 2,244.22 7,176.78 24 50154 Hospital and Health Insurance 31,542.00 .00 31,542.00 717.18 .00 7,878.48 23,663.52 25 50155 50155 Flex Administration Fees 152.00 .00 152.00 12.80 .00 51.20 100.80 34 50155-HSA HSA Admin Fee .00 .00 .00 1.75 .00 7.00 (7.00) +++ 50155 - Totals $152.00 $0.00 $152.00 $14.55 $0.00 $58.20 $93.80 38% 50156 50156 Health Reimb. Acct. 3,000.00 .00 3,000.00 .00 .00 2,000.00 1,000.00 67 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 500.00 (500.00) +++ 50156 - Totals $3,000.00 $0.00 $3,000.00 $0.00 $0.00 $2,500.00 $500.00 83% 50157 Employee Education and Training 500.00 .00 500.00 .00 .00 .00 500.00 0 50225 Telephone 1,000.00 .00 1,000.00 .00 .00 418.72 581.28 42 50242 Repair & Maint. 300.00 .00 300.00 .00 .00 .00 300.00 0 50251 Transcription Fees 2,000.00 .00 2,000.00 153.00 .00 382.00 1,618.00 19 50254 Investigations 2,500.00 .00 2,500.00 .00 .00 8.75 2,491.25 0 50255 Paper Service 1,000.00 .00 1,000.00 265.00 .00 455.00 545.00 46 50311 Postage 500.00 .00 500.00 36.14 .00 92.76 407.24 19 50312 Office Supplies 2,000.00 .00 2,000.00 .00 .00 315.08 1,684.92 16 50313 Printing 250.00 .00 250.00 31.94 .00 54.79 195.21 22 50314 Small Items of Equipment 500.00 .00 500.00 .00 .00 .00 500.00 0 50324 Membership Dues 1,735.00 .00 1,735.00 .00 .00 .00 1,735.00 0 50329 Subscriptions 5,400.00 .00 5,400.00 .00 .00 123.02 5,276.98 2 50339 Travel 500.00 .00 500.00 .00 .00 .00 500.00 0 State Account 51310 - District Attorney Expenses Totals $203,424.00 $0.00 $203,424.00 $10,562.90 $0.00 $48,033.98 $155,390.02 24% State Account 51320 - Victim Witness Coordinator 50111 Regular Salaries 98,638.00 .00 98,638.00 7,496.05 .00 28,762.20 69,875.80 29 50144 Term Life Ins./Employer's Share 84.00 .00 84.00 7.18 .00 28.72 55.28 34 50147 Workers Comp 200.00 .00 200.00 12.00 .00 47.88 152.12 24 Run by Rhandi Ehn on 05/05/2026 12:50:35 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 17 of 24 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Fund 100 - General Fund EXPENSE Department 19 - District Attorney State Account 51320 - Victim Witness Coordinator 50151 FICA-Employer's Share 7,546.00 .00 7,546.00 524.82 .00 2,020.11 5,525.89 27 50152 Retirement-Employer's Share 7,102.00 .00 7,102.00 539.72 .00 2,070.90 5,031.10 29 50154 Hospital and Health Insurance 43,525.00 .00 43,525.00 1,500.78 .00 6,003.12 37,521.88 14 50155 Flex Administration Fees 202.00 .00 202.00 16.90 .00 67.60 134.40 33 50156 Health Reimb. Acct. 4,000.00 .00 4,000.00 .00 .00 2,000.00 2,000.00 50 50311 Postage 500.00 .00 500.00 30.76 .00 139.26 360.74 28 50312 Office Supplies 500.00 .00 500.00 .00 .00 .00 500.00 0 50313 Printing 250.00 .00 250.00 .00 .00 .00 250.00 0 50325 Registration Fees/Training 300.00 .00 300.00 .00 .00 .00 300.00 0 50329 Subscriptions 100.00 .00 100.00 .00 .00 .00 100.00 0 50335 Meal Expenses 150.00 .00 150.00 .00 .00 .00 150.00 0 50339 Travel 400.00 .00 400.00 .00 .00 .00 400.00 0 State Account 51320 - Victim Witness Coordinator Totals $163,497.00 $0.00 $163,497.00 $10,128.21 $0.00 $41,139.79 $122,357.21 25% Department 19 - District Attorney Totals $366,921.00 $0.00 $366,921.00 $20,691.11 $0.00 $89,173.77 $277,747.23 24% EXPENSE TOTALS $366,921.00 $0.00 $366,921.00 $20,691.11 $0.00 $89,173.77 $277,747.23 24% Fund 100 - General Fund Totals REVENUE TOTALS 36,000.00 .00 36,000.00 .00 .00 150.00 35,850.00 0% EXPENSE TOTALS 366,921.00 .00 366,921.00 20,691.11 .00 89,173.77 277,747.23 24% Fund 100 - General Fund Totals ($330,921.00) $0.00 ($330,921.00) ($20,691.11) $0.00 ($89,023.77) ($241,897.23) Grand Totals REVENUE TOTALS 36,000.00 .00 36,000.00 .00 .00 150.00 35,850.00 0% EXPENSE TOTALS 366,921.00 .00 366,921.00 20,691.11 .00 89,173.77 277,747.23 24% Grand Totals ($330,921.00) $0.00 ($330,921.00) ($20,691.11) $0.00 ($89,023.77) ($241,897.23) Run by Rhandi Ehn on 05/05/2026 12:50:35 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 04/30/26 Include Rollup Account and Rollup to Account Page 18 of 24 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,746,391 $2,737,818 $2,635,925 3.690% WISC - General Fund $2,432,904 $2,425,453 $1,790,128 3.627% WISC- Debt Service $402,654 $401,455 $255,564 3.627% WISC- Note Proceeds $2,630,044 $2,621,989 $186,348 3.627% Ampersand MMA $3,414,529 $3,403,767 $3,159,534 3.760% Ampersand CD - Jan 26 $0 $0 $3,002,565 4.290% Frandsen Bank & Trust CD - May 25 $0 $0 $3,128,735 4.900% PMA CD - August 26 $3,077,925 $3,067,535 $0 4.818% Ampersand CD - June 2026 $3,103,432 $3,093,089 $0 4.170% PMA CD- August 25 $0 $3,105,879 4.820% Frandsen Bank CD- Jan 27 $3,018,750 $3,009,375 3.750% Checking Accounts Frandsen Bank & Trust $6,551,408 $9,652,363 $7,662,400 3.000% FBT CDBG $31,051 $30,651 $27,268 FBT Elderly Transport $54,199 $54,198 $45,452 Bank First - EMSMC $15,580 $27,366 $136,009 Wells Fargo $0 $0 $3,000 Wells Fargo/SCA $0 $0 $8,424 Total $27,478,868 $30,525,059 $25,147,231 Receipts $10,323,747 $10,323,747 $3,894,204 Disbursements ($3,258,569) ($3,258,569) ($5,689,949) Monthly Interest Earned (Debt Service $9,253 $8,406 $1,589 Monthly Interest Earned (Operating) $81,055 $68,074 $83,307 Total Interest Earned $90,308 $76,480 $84,896 YTD Interest Earned $240,304 $149,996 $224,535 Opioid Unspent $322,253 LATCF Unspent $755,464 March 2026 Page 19 of 24 SAWYER COUNTY 2027 Budget Preparation Timeline May 14, 2026 Propose 2027 Budget Timeline presented to Finance Committee June 11, 2026 Discuss general budget ideas and concerns with Finance Committee June 11, 2026 Budget instructions sent to Department Heads June 11, 2026 Capital Improvement Program forms and guidelines given to departments June 30, 2026 New Position Requests to County Administrator July 9, 2026 Update Finance Committee on progress of budget development July 31, 2026 2027 operating budgets returned to Director of Finance July 31, 2026 Capital Improvement Program budgets returned to Director of Finance July - August Department budget meetings with Director of Finance and County Administrator as needed August 2026 Department Heads present Budget and CIP Request to their Committee of Jurisdiction August 13, 2026 Update Finance Committee on progress of budget development September 10, 2026 Initial Proposed Budget to Newspapers September 10, 2026 Finance Committee preliminary review of 2027 Initial Proposed Budget September 17, 2026 County Board preliminary review of 2027 Initial Proposed Budget October 8, 2026 Finance Committee preliminary review of 2027 Administrator’s Budget October 15, 2026 October County Board – Budget Public Hearing October 15, 2026 Presentation of County Administrator’s Proposed 2027 Budget November 5, 2026 Finance Committee makes recommendations for 2027 Budget Changes November 10, 2026 County Board – Budget Approval November 13, 2026 County Apportionment forwarded to State Page 20 of 24 November 17, 2026 Approved Budget to Newspapers December 11, 2026 Levy Limit Calculation forwarded to State Page 21 of 24 Sawyer County Budget Guidelines 2027 • Operating Budget o Basic information will be sent to Department Heads on June 11, 2026 o Staffing request changes are due to the Administrator by June 30, 2026 o Budget requests are due to the Director of Finance by July 31, 2026 o Salaries and Benefits will be entered prior to departments entering their budgets o Departments are asked to continue with the fiscally responsible requests they’ve put forward in past years o Health insurance is budgeted at a 5% increase • Capital Improvement Plan o Capital Improvement Plan requests will be issued on June 11, 2026 and due back on July 31, 2026 o Department heads have been requested to present a thorough 5-year Capital Improvement Plan so that we can effectively plan out long-term needs. • These parameters are based on current law and are subject to change once the Wisconsin biennial budget is approved Page 22 of 24 RESOLUTION 26-_______ MEADOWBROOK RADIO TOWER FOR THE PUBLIC SAFETY RADIO TOWER SYSTEM UPGRADE WHEREAS, Sawyer County operates a Public Safety Radio System, and WHEREAS, the Public Safety Radio System provides a communication network for all emergency services within Sawyer County, including the Sheriff’s Department, Hayward Police, LCO Police, local fire departments, and County Ambulance Service, and WHEREAS, it has been deemed necessary to undertake improvements to the network to provide adequate and necessary radio coverage and reliability, and WHEREAS, these improvements include equipment upgrades and new tower locations, and WHEREAS, the improvements as outlined in the accompanying proposal from GenComm will achieve the desired 90% radio coverage of the County with 95% reliability. WHEREAS, an additional tower is need in Meadowbrook Township to replace what was to be a leased tower, and WHEREAS, the estimated cost of the additional radio system tower is $250,000. NOW, THEREFORE BE IT RESOLVED that the Sawyer County Board of Supervisors does hereby approve proceeding with the additional Public Safety Radio System tower, to be financed through Contingency Funds from the Public Safety Radio System Project and additionally by Resource Development Funds. BE IT FURTHER RESOLVED that County Administration enters into any contracts necessary to proceed with the project as proposed. ------------------------------------------------------------------------------------------------------------------------------------------ This Resolution is recommended for adoption by the Sawyer County Board of Supervisors at its meeting on May 21, 2026, by this Sawyer County Public Safety meeting this 7th Day of May, 2026. _______________________________ ___________________________________ Ron Buckholtz, Member Jim Evans, Member _______________________________ ___________________________________ Marc Helwig, Member Jeff Hoehne, Member ________________________________ Marshal Savitski, Member Page 23 of 24 And by the Sawyer County Finance Committee meeting this 14th day of May, 2026 _______________________________ ___________________________________ John Righeimer, Member Marc Helwig, Member _______________________________ ___________________________________ Stacey Hessel, Member Jeff Hoehne, Member ________________________________ Steve Kariainen, Member __________________________________________________________________________________ This Resolution is hereby adopted by the Sawyer County Board of Supervisors this 21st day of May, 2026. _______________________________________ _____________________________________ Ron Kinsley, Chair, Sawyer County Board of Supervisors Liz Klein, County Clerk Page 24 of 24