Finance Committee — Agenda Packet

1 Sawyer County Finance Committee Meeting Thursday, February 12, 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. MEETING AGENDA 7. 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. 8. CONSIDER APPROVAL OF MINUTES FROM PREVIOUS MEETING a. Draft Finance Minutes 1.8.26 9. TREASURER'S REPORT a. Treasurer's Report 10. FINANCE DEPARTMENT REPORT Page 1 of 34 2 a. Monthly Sales Tax Report b. Budget Performance Report c. CIP Purchases 11. DEPARTMENT BUDGET PERFORMANCE REPORTS a. Land Records Budget Reports b. Surveyor Budget Reports c. Zoning Budget Reports d. Forestry Budget Reports 12. INVESTMENTS REVIEW AND UPDATE a. December Investment Report 13. ELECTED OFFICIALS WAGE REVIEW (DISCUSSION AND POSSIBLE ACTION) a. Resolution 2026-____ Elected Officials Wages 14. BOARD APPOINTED COMMITTEE UPDATES 15. CORRESPONDENCE, REPORTS FROM CONFERENCES AND MEETINGS 16. FUTURE AGENDA ITEMS 17. 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 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 2 of 34 3 Page 3 of 34 Minutes of the January 8, 2025 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 Brian Lehner Vice Chair: Stacey Hessel Liz Klein Marc Helwig Ron Buckholtz Tom Duffy Rhandi Ehn Jeff Hoehne 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: December 11, 2025 Motion to approve made by: Mr. Duffy Second by: Mr. Helwig Motion carried without negative vote. Treasurer’s Report – Mr. Lehner provided a written report on the tax collections for 2025 and the status of IN REM foreclosure proceedings. Finance Department Report - Ms. Ehn reviewed monthly sales tax revenues, Budget Performance Reports for December 2025, and December CIP purchases. Department Financial Updates-- Admin Department---Ms. Ehn reviewed December 2024 December 2025 financials for the Admin Department. 2025 expenses came in at 82% of budget (Admin does not generate revenues). Ambulance Department—Ms. Ehn reviewed the 2024 financials and December 2025 revenues and expenses for the Ambulance Department. 2025 YTD revenues came in at 115% of budget; expenses at 109%. Finance Department—Ms. Ehn reviewed the December 2024 December 2025 financials for the Finance Department. 2025 YTD expenses came in at 76% (Finance does not generate revenues). Human Resource Department—Ms. Ehn reviewed the December 2024 and December 2025 financials for the HR Department. 2025 YTD expenses came in at 88% (HR does not generate revenues). Investments Review and Update— The November investment report was provided: interest rates are dropping; some County investments are still holding above 4%. Page 4 of 34 Three bids were received for a CD (to reinvest one that matured): Ampersand, PMA and Frandsen Bank. Frandsen had the highest interest return. Motion to purchase CD from Frandsen Bank at 3.75% interest by: Ms. Hessel Second by: Mr. Hoehne Motion carried without negative vote. Board Appointed Committee Updates— None Correspondence, Reports from Conferences and Meetings – None Future Agenda Items – Discussion to set salaries of elected officials (Clerk of Courts, Sheriff) Adjournment – 8:43am Next Meeting- February 12, 2026 Time: 8:30 am Location: Board Room Minutes recorded by Liz Klein, County Clerk Page 5 of 34 Finance Meeting – February 12th, 2026 Treasurer’s Report 2026 INREM update • We started out with 104 we are now down to 78. • 2023 Spring Publication list is set 211 parcels will be published. The deadline for not being published was February 4, 2026. Tax collections for 2025 are in process • We started work on the February Settlement and the checks from Municipalities are due February 20th. • Sawyer County received $2,743,139.52 in month of January from the Municipalities. Delinquent List • Total Delinquent Amount - Real Estate Only $324,983.62 • Total Delinquent Amount - Including Interest and Penalty $373,730.96 January February March April May 5 yrs 50 0 0 0 0 4 yrs 28 0 0 0 0 3 yrs 124 0 0 0 0 2 yrs 319 0 0 0 0 1 yr 13224 0 0 0 0 Total 13745 0 0 0 0 Page 6 of 34 Sawyer County Monthly Sales Tax Distributions Projected numbers in RED Year January February % Ave March % Ave April % Ave May % Ave June % Ave July % Ave August % Ave September % Ave October % Ave November % Ave December % Ave Total % Inc 2021 151,646 160,903 106% 142,260 94% 184,720 122% 180,576 119% 257,182 170% 265,808 175% 267,126 176% 308,640 204% 274,157 181% 226,158 149% 217,112 143% 2,636,288 2022 169,407 220,504 130% 161,008 95% 179,589 106% 169,445 100% 243,473 144% 277,796 164% 338,392 200% 295,423 174% 282,416 167% 292,345 173% 227,311 134% 2,857,109 8.38% 2023 173,881 238,746 137% 162,431 93% 170,325 98% 197,071 113% 250,657 144% 272,963 157% 359,677 207% 318,236 183% 271,466 156% 325,289 187% 217,279 125% 2,958,021 3.53% 2024 155,057 299,109 193% 168,295 109% 132,255 85% 243,566 157% 210,938 136% 283,307 183% 356,328 230% 279,756 180% 319,747 206% 314,837 203% 195,912 126% 2,959,107 0.04% 2025 241,814 233,374 97% 185,118 77% 165,531 68% 217,014 90% 207,365 86% 338,216 140% 356,801 148% 302,553 125% 327,683 136% 236,593 98% 262,678 109% 3,074,740 3.91% 2026 209,447 277,719 195,774 200,869 242,649 284,538 343,000 402,184 362,960 354,108 339,165 266,955 3,479,368 13.16% 5 Year Ave 133% 93% 96% 116% 136% 164% 192% 173% 169% 162% 127% Year-to-Date Sales Tax Distributions Year January February March April May June July August September October November December 2021 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 2022 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 2023 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 2024 155,057 454,166 622,461 754,716 998,282 1,209,220 1,492,527 1,848,855 2,128,611 2,448,358 2,763,195 2,959,107 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 209,447 487,166 682,940 883,809 1,126,458 1,410,997 1,753,997 2,156,181 2,519,141 2,873,248 3,212,413 3,479,368 26 vs '25 (%) -13.4% 2.5% 3.4% 7.0% 8.0% 12.9% 10.4% 10.8% 12.1% 11.6% 14.2% 13.2% 26 vs '25 ($) (32,367) 11,978 22,634 57,972 83,607 160,781 165,565 210,948 271,355 297,779 400,351 404,628 - 50,000 100,000 150,000 200,000 250,000 300,000 350,000 400,000 450,000 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 34 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,027,146.00 6,027,146.00 .00 100 68,457.00 68,457.12 (.12) 100 5,000.00 1,092.84 3,907.16 22 55,000.00 60,006.67 (5,006.67) 109 10,000.00 11,152.77 (1,152.77) 112 150,000.00 159,770.38 (9,770.38) 107 40,000.00 39,896.76 103.24 100 5,000.00 2,327.99 2,672.01 47 3,000.00 1,398.59 1,601.41 47 4,588.00 4,588.31 (.31) 100 15,000.00 25,844.00 (10,844.00) 172 .00 9,049.37 (9,049.37) +++ 20,000.00 20,612.07 (612.07) 103 2,900,000.00 3,074,738.77 (174,738.77) 106 575,000.00 570,264.97 4,735.03 99 45,000.00 46,449.54 (1,449.54) 103 1,665,000.00 1,983,532.43 (318,532.43) 119 .00 230.00 (230.00) +++ .00 219,546.64 (219,546.64) +++ 500.00 2,107.58 (1,607.58) 422 750,000.00 789,326.98 (39,326.98) 105 2,800.00 2,800.00 .00 100 .00 74,509.15 (74,509.15) +++ 1,000.00 10,164.68 (9,164.68) 1016 5,000.00 2,208.05 2,791.95 44 265,000.00 246,998.09 18,001.91 93 50,000.00 .00 50,000.00 0 681,015.00 .00 681,015.00 0 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account 49300 Use of Prior Years' Fund Balance 49210-200 Operating Trans. In-LCO Gaming 48614 P-Card Rebate; P-Card Program 48915 Indirect Cost 48300 Profit on Tax Deed Sales 48600 Misc. General Revenue 48100 Interest on Investments 48200 Rent of County Offices and Bldgs 46900 Public Records Request 46810-000 FORESTRY PERMITS 46810-10% Cty Stumpage Due to Townships 46810 County Forest Stumpage 43410 Shared Revenues 43415 St.Aid/Rsource Aid-S.23.09(18) 43302 DNR Aid In-Lieu of Taxes 43400 Sales Tax Income 41807 Tower Rentals 43301 Federal Aid In-Lieu of Taxes 41804 Advertising Fees 41806 St Aid/Prop. Tax Exempt Computer 41802 Penalties on Taxes 41803 Tax Deed Reimb. Fees 41801 Interest on Taxes 41151 Managed Forest Land Program 41151-125 Managed Forest Land/DNR 20% Account Account Description 41150 Forest Crop Taxes 41110 General Property Taxes 41120 Personal Property Aid Fund 100 - General Fund REVENUE Department 00 - General Run by Rhandi Ehn on 02/04/2026 08:27:18 AM Page 1 of 3 Page 8 of 34 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account $13,343,506.00 $13,454,219.75 ($110,713.75) 101% $356,181.00 $418,682.89 ($62,501.89) 118% $225,000.00 $310,236.00 ($85,236.00) 138% $15,000.00 $16,099.71 ($1,099.71) 107% $25,500.00 $37,618.70 ($12,118.70) 148% $0.00 $661.04 ($661.04) +++ $36,000.00 $19,174.70 $16,825.30 53% $180,000.00 $335,181.43 ($155,181.43) 186% $500.00 $1,004.37 ($504.37) 201% $3,000.00 $17,334.50 ($14,334.50) 578% $17,019.00 $2,000.00 $15,019.00 12% $295,000.00 $382,812.28 ($87,812.28) 130% $75,500.00 $176,322.24 ($100,822.24) 234% $900.00 $650.00 $250.00 72% $22,000.00 $38,900.00 ($16,900.00) 177% $0.00 $5,349.29 ($5,349.29) +++ $50,000.00 $38,539.00 $11,461.00 77% $160,800.00 $234,136.99 ($73,336.99) 146% $30,000.00 $32,796.77 ($2,796.77) 109% $2,559,151.00 $2,990,956.79 ($431,805.79) 117% $50,071.00 $0.00 $50,071.00 0% $53,750.00 $68,488.08 ($14,738.08) 127% $264,400.00 $369,462.93 ($105,062.93) 140% $1,300.00 $770.00 $530.00 59% $17,764,578.00 $18,951,397.46 ($1,186,819.46) 107% $169,163.00 $170,206.37 ($1,043.37) 101% $81,275.00 $77,757.30 $3,517.70 96% $221,480.00 $188,711.01 $32,768.99 85% $721,653.00 $743,769.66 ($22,116.66) 103% $475,000.00 $708,918.61 ($233,918.61) 149% $18,000.00 $7,838.71 $10,161.29 44% $81,888.00 $46,033.24 $35,854.76 56% $293,692.00 $232,602.45 $61,089.55 79% $220,960.00 $215,963.07 $4,996.93 98%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 03 - Circuit Court Totals Department 02 - Administration Totals Department 01 - County Board Totals Department 00 - General Totals Department 57 - Veteran's Administration Totals REVENUE TOTALS EXPENSE 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 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 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 09 - Medical Examiner Totals Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Department 00 - General Totals Run by Rhandi Ehn on 02/04/2026 08:27:18 AM Page 2 of 3 Page 9 of 34 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account $154,905.00 $141,455.88 $13,449.12 91% $538,789.00 $534,839.65 $3,949.35 99% $335,233.00 $309,822.73 $25,410.27 92% $283,316.00 $316,593.27 ($33,277.27) 112% $233,059.00 $224,386.16 $8,672.84 96% $310,989.00 $264,095.50 $46,893.50 85% $244,925.00 $216,326.74 $28,598.26 88% $127,637.00 $102,658.47 $24,978.53 80% $628,879.00 $514,632.88 $114,246.12 82% $483,757.00 $480,276.53 $3,480.47 99% $1,700.00 $1,340.30 $359.70 79% $36,000.00 $28,676.70 $7,323.30 80% $524,737.00 $549,238.53 ($24,501.53) 105% $1,376,078.00 $1,364,048.31 $12,029.69 99% $6,709,894.00 $6,267,639.36 $442,254.64 93% $95,994.00 $95,231.14 $762.86 99% $2,559,151.00 $2,915,568.44 ($356,417.44) 114% $154,822.00 $142,241.47 $12,580.53 92% $113,500.00 $133,088.40 ($19,588.40) 117% $356,611.00 $328,259.75 $28,351.25 92% $211,491.00 $172,837.51 $38,653.49 82% $17,764,578.00 $17,495,058.14 $269,519.86 98% 17,764,578.00 18,951,397.46 (1,186,819.46) 107% 108% Net of Fund Balance Draw 17,764,578.00 17,495,058.14 269,519.86 98% Year to date Transfer Included $0.00 $1,456,339.32 ($1,456,339.32) 10,054,476.00 10,439,356.76 (384,880.76) 104% YTD Fund Balance Draw Included 10,054,476.00 11,096,562.18 (1,042,086.18) 110% $0.00 ($657,205.42) $657,205.42 5,889,489.00 6,268,006.19 (378,517.19) 106% Year to Date Transfers Included 5,889,489.00 5,897,167.61 (7,678.61) 100% $0.00 $370,838.58 ($370,838.58) 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 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 Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 14 - IT Totals Department 13 - Human Resources Totals Run by Rhandi Ehn on 02/04/2026 08:27:18 AM Page 3 of 3 Page 10 of 34 Amended YTD Budget - YTD % Used/ Budget Transactions Transactions Rec'd 6,128,987.00 516,746.38 5,612,240.62 8 68,457.00 .00 68,457.00 0 5,000.00 .00 5,000.00 0 60,000.00 358.99 59,641.01 1 10,000.00 .00 10,000.00 0 145,000.00 .00 145,000.00 0 150,000.00 7,359.50 142,640.50 5 40,000.00 1,839.60 38,160.40 5 5,000.00 70.00 4,930.00 1 3,000.00 50.00 2,950.00 2 4,588.00 .00 4,588.00 0 16,000.00 1,988.00 14,012.00 12 21,000.00 .00 21,000.00 0 3,250,000.00 209,446.78 3,040,553.22 6 575,000.00 .00 575,000.00 0 45,000.00 .00 45,000.00 0 2,000,000.00 89,057.40 1,910,942.60 4 .00 9,895.27 (9,895.27) +++ 1,000.00 .00 1,000.00 0 700,000.00 8,435.90 691,564.10 1 2,800.00 2,800.00 .00 100 .00 925.62 (925.62) +++ 1,000.00 .00 1,000.00 0 5,000.00 .00 5,000.00 0 265,000.00 22,316.95 242,683.05 8 392,874.00 .00 392,874.00 0 $13,894,706.00 $871,290.39 $13,023,415.61 6% Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account 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 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 46810 County Forest Stumpage 43410 Shared Revenues 43415 St.Aid/Rsource Aid-S.23.09(18) 43302 DNR Aid In-Lieu of Taxes 43400 Sales Tax Income 41806 St Aid/Prop. Tax Exempt Computer 41807 Tower Rentals 41803 Tax Deed Reimb. Fees 41804 Advertising Fees 41801 Interest on Taxes 41802 Penalties on Taxes Fund 100 - General Fund REVENUE Department 00 - General Account Account Description 41241 Donations/Contributions 41151 Managed Forest Land Program 41151-125 Managed Forest Land/DNR 20% 41150 Forest Crop Taxes 41110 General Property Taxes 41120 Personal Property Aid Run by Rhandi Ehn on 02/04/2026 09:06:57 AM Page 1 of 4 Page 11 of 34 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account $361,376.00 $0.00 $361,376.00 0% $350,000.00 $0.00 $350,000.00 0% $15,000.00 $258.50 $14,741.50 2% $39,900.00 $2,337.20 $37,562.80 6% $36,000.00 $70.00 $35,930.00 0% $295,000.00 $36,993.53 $258,006.47 13% $500.00 $51.00 $449.00 10% $14,000.00 $1,087.50 $12,912.50 8% $16,519.00 $0.00 $16,519.00 0% $340,350.00 $19,043.35 $321,306.65 6% $80,400.00 $0.00 $80,400.00 0% $900.00 $0.00 $900.00 0% $22,000.00 $750.00 $21,250.00 3% $50,000.00 $0.00 $50,000.00 0% $204,000.00 $700.00 $203,300.00 0% $28,000.00 $303.60 $27,696.40 1% $2,918,738.00 $159,462.07 $2,759,275.93 5% $46,071.00 $0.00 $46,071.00 0% $83,750.00 $1,005.84 $82,744.16 1% $326,300.00 $40.00 $326,260.00 0% $13,572.00 $0.00 $13,572.00 0% $19,137,082.00 $1,093,392.98 $18,043,689.02 6% $647,985.00 $53,998.75 $593,986.25 8% $79,992.00 $8,975.87 $71,016.13 11% $216,757.00 $24,460.88 $192,296.12 11% $755,030.00 $54,486.69 $700,543.31 7% $525,000.00 $0.00 $525,000.00 0% $18,000.00 $0.00 $18,000.00 0% $83,258.00 $3,017.17 $80,240.83 4% $172,978.00 $13,531.18 $159,446.82 8% $234,900.00 $14,893.75 $220,006.25 6%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 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 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 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 Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 11 - County Clerk Totals Department 09 - Medical Examiner Totals Department 04 - Criminal Justice Totals Department 03 - Circuit Court Totals Run by Rhandi Ehn on 02/04/2026 09:06:57 AM Page 2 of 4 Page 12 of 34 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account $161,164.00 $13,970.55 $147,193.45 9% $570,020.00 $53,311.12 $516,708.88 9% $328,946.00 $25,898.16 $303,047.84 8% $366,921.00 $23,647.07 $343,273.93 6% $246,562.00 $19,289.75 $227,272.25 8% $301,054.00 $26,287.54 $274,766.46 9% $255,591.00 $19,295.36 $236,295.64 8% $127,655.00 $89.98 $127,565.02 0% $615,230.00 $43,354.07 $571,875.93 7% $488,107.00 $42,588.48 $445,518.52 9% $2,300.00 $481.90 $1,818.10 21% $37,000.00 $5,400.00 $31,600.00 15% $564,474.00 $43,028.60 $521,445.40 8% $1,443,867.00 $1,033,857.44 $410,009.56 72% $7,032,303.00 $460,175.92 $6,572,127.08 7% $109,217.00 $6,321.28 $102,895.72 6% $2,918,738.00 $200,803.87 $2,717,934.13 7% $152,061.00 $13,500.62 $138,560.38 9% $124,336.00 $5,540.60 $118,795.40 4% $342,515.00 $27,287.92 $315,227.08 8% $215,121.00 $14,111.82 $201,009.18 7% $19,137,082.00 $2,251,606.34 $16,885,475.66 12% 19,137,082.00 1,093,392.98 18,043,689.02 6% 6% Net of Fund Balance Draw to HHS 19,137,082.00 2,251,606.34 16,885,475.66 12% $0.00 ($1,158,213.36) $1,158,213.36 9,929,620.00 412,454.10 9,517,165.90 4% 9,929,620.00 386,639.67 9,542,980.33 4% Year to date transfer to HHS included Year to date transfer from General Fund included 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 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 Department 24 - Land Records Totals Department 23 - Register of Deeds Totals Department 19 - District Attorney Totals Department 17 - Treasurer Totals Department 14 - IT Totals Department 13 - Human Resources Totals Run by Rhandi Ehn on 02/04/2026 09:06:57 AM Page 3 of 4 Page 13 of 34 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account $0.00 $25,814.43 ($25,814.43) 6,312,664.00 421,503.43 5,891,160.57 7% 6,312,664.00 165,381.06 6,147,282.94 3% $0.00 $256,122.37 ($256,122.37)Fund 701 - Highway Department Totals Fund 701 - Highway Department Totals REVENUE TOTALS EXPENSE TOTALS Fund 225 - Human Services Totals Run by Rhandi Ehn on 02/04/2026 09:06:57 AM Page 4 of 4 Page 14 of 34 January 2026 Date Amount Item Issue 1/15/2026 7,001.00$ IT- Hardware 2024 1/22/2026 3,911.10$ Sheriff- Axon Body Cams 2024 1/5/2026 42,342.50$ Sheriff- 2026 Dodge Durango 2026 1/15/2026 135.00$ Zoning- New Vehicle Decals 2026 Total 53,389.60$ Monthly CIP Purchases Page 15 of 34 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 24 - Land Records 46170 Sale of Maps & Plats 500.00 .00 500.00 155.50 .00 1,004.37 (504.37) 201 Department 24 - Land Records Totals $500.00 $0.00 $500.00 $155.50 $0.00 $1,004.37 ($504.37) 201% REVENUE TOTALS $500.00 $0.00 $500.00 $155.50 $0.00 $1,004.37 ($504.37) 201% EXPENSE Department 24 - Land Records State Account 51267 - Land Records Expenses 50111 Regular Salaries 177,103.00 .00 177,103.00 15,530.11 .00 158,412.66 18,690.34 89 50112 Salaries Overtime .00 .00 .00 61.61 .00 61.61 (61.61) +++ 50144 Term Life Ins./Employer's Share 18.00 .00 18.00 1.51 .00 15.81 2.19 88 50147 Workers Comp 323.00 .00 323.00 (19.88) .00 221.91 101.09 69 50151 FICA-Employer's Share 13,548.00 .00 13,548.00 1,163.85 .00 11,674.30 1,873.70 86 50152 Retirement-Employer's Share 12,220.00 .00 12,220.00 1,105.50 .00 10,790.44 1,429.56 88 50154 Hospital and Health Insurance 57,208.00 .00 57,208.00 .00 .00 35,647.20 21,560.80 62 50155 50155 Flex Administration Fees 199.00 .00 199.00 8.60 .00 232.00 (33.00) 117 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 8.60 (8.60) +++ 50155 - Totals $199.00 $0.00 $199.00 $8.60 $0.00 $240.60 ($41.60) 121% 50156 Health Reimb. Acct. 5,800.00 .00 5,800.00 .00 .00 5,676.21 123.79 98 50214 Assessors' School 200.00 .00 200.00 .00 .00 .00 200.00 0 50216 50216-313 Contracted Services 1,500.00 .00 1,500.00 904.33 .00 1,314.33 185.67 88 50216 - Totals $1,500.00 $0.00 $1,500.00 $904.33 $0.00 $1,314.33 $185.67 88% 50219 Maintenance Contracts 677.00 .00 677.00 .00 .00 380.00 297.00 56 50225 Telephone 613.00 .00 613.00 98.58 .00 546.89 66.11 89 50226 Hardware/Software 30,000.00 .00 30,000.00 380.00 .00 31,599.68 (1,599.68) 105 50242 Repair & Maint. 1,000.00 .00 1,000.00 .00 .00 118.01 881.99 12 50311 Postage 300.00 .00 300.00 4.44 .00 84.31 215.69 28 50312 Office Supplies 1,500.00 .00 1,500.00 .00 .00 647.80 852.20 43 50313 Printing 2,500.00 .00 2,500.00 52.57 .00 2,618.22 (118.22) 105 50319 Computer Supplies 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50321 Publications/Legal Notices 200.00 .00 200.00 .00 .00 .00 200.00 0 50324 Membership Dues 80.00 .00 80.00 .00 .00 65.00 15.00 81 50325 Registration Fees/Training 700.00 .00 700.00 .00 .00 80.00 620.00 11 50335 Meal Expenses 100.00 .00 100.00 .00 .00 .00 100.00 0 50339 Travel 1,200.00 .00 1,200.00 .00 .00 978.48 221.52 82 50340 Operating Supplies 3,000.00 .00 3,000.00 716.32 .00 2,922.04 77.96 97 State Account 51267 - Land Records Expenses Totals $310,989.00 $0.00 $310,989.00 $20,007.54 $0.00 $264,095.50 $46,893.50 85% Department 24 - Land Records Totals $310,989.00 $0.00 $310,989.00 $20,007.54 $0.00 $264,095.50 $46,893.50 85% Run by Rhandi Ehn on 02/03/2026 02:10:35 PM Page 1 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 16 of 34 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 TOTALS $310,989.00 $0.00 $310,989.00 $20,007.54 $0.00 $264,095.50 $46,893.50 85% Fund 100 - General Fund Totals REVENUE TOTALS 500.00 .00 500.00 155.50 .00 1,004.37 (504.37) 201% EXPENSE TOTALS 310,989.00 .00 310,989.00 20,007.54 .00 264,095.50 46,893.50 85% Fund 100 - General Fund Totals ($310,489.00) $0.00 ($310,489.00) ($19,852.04) $0.00 ($263,091.13) ($47,397.87) Grand Totals REVENUE TOTALS 500.00 .00 500.00 155.50 .00 1,004.37 (504.37) 201% EXPENSE TOTALS 310,989.00 .00 310,989.00 20,007.54 .00 264,095.50 46,893.50 85% Grand Totals ($310,489.00) $0.00 ($310,489.00) ($19,852.04) $0.00 ($263,091.13) ($47,397.87) Run by Rhandi Ehn on 02/03/2026 02:10:35 PM Page 2 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 17 of 34 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 24 - Land Records 46170 Sale of Maps & Plats 500.00 .00 500.00 51.00 .00 51.00 449.00 10 Department 24 - Land Records Totals $500.00 $0.00 $500.00 $51.00 $0.00 $51.00 $449.00 10% REVENUE TOTALS $500.00 $0.00 $500.00 $51.00 $0.00 $51.00 $449.00 10% EXPENSE Department 24 - Land Records State Account 51267 - Land Records Expenses 50111 Regular Salaries 181,940.00 .00 181,940.00 11,560.63 .00 11,560.63 170,379.37 6 50144 Term Life Ins./Employer's Share 12.00 .00 12.00 1.51 .00 1.51 10.49 13 50147 Workers Comp 370.00 .00 370.00 21.73 .00 21.73 348.27 6 50151 FICA-Employer's Share 13,918.00 .00 13,918.00 869.44 .00 869.44 13,048.56 6 50152 Retirement-Employer's Share 13,100.00 .00 13,100.00 832.36 .00 832.36 12,267.64 6 50154 Hospital and Health Insurance 41,321.00 .00 41,321.00 3,170.70 .00 3,170.70 38,150.30 8 50155 Flex Administration Fees 103.00 .00 103.00 21.75 .00 21.75 81.25 21 50156 Health Reimb. Acct. 4,000.00 .00 4,000.00 4,000.00 .00 4,000.00 .00 100 50216 50216-313 Contracted Services 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 50216 - Totals $1,500.00 $0.00 $1,500.00 $0.00 $0.00 $0.00 $1,500.00 0% 50219 Maintenance Contracts 677.00 .00 677.00 .00 .00 .00 677.00 0 50220 Contracted Expenses .00 .00 .00 803.00 .00 803.00 (803.00) +++ 50225 Telephone 613.00 .00 613.00 35.02 .00 35.02 577.98 6 50226 Hardware/Software 34,000.00 .00 34,000.00 4,807.20 .00 4,807.20 29,192.80 14 50242 Repair & Maint. 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50311 Postage 300.00 .00 300.00 .00 .00 .00 300.00 0 50312 Office Supplies 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50313 Printing 2,000.00 .00 2,000.00 2.72 .00 2.72 1,997.28 0 50319 Computer Supplies 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50321 Publications/Legal Notices 200.00 .00 200.00 .00 .00 .00 200.00 0 50324 Membership Dues 300.00 .00 300.00 .00 .00 .00 300.00 0 50325 Registration Fees/Training 400.00 .00 400.00 160.00 .00 160.00 240.00 40 50335 Meal Expenses 100.00 .00 100.00 .00 .00 .00 100.00 0 50339 Travel 1,200.00 .00 1,200.00 .00 .00 .00 1,200.00 0 50340 Operating Supplies 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 State Account 51267 - Land Records Expenses Totals $301,054.00 $0.00 $301,054.00 $26,286.06 $0.00 $26,286.06 $274,767.94 9% Department 24 - Land Records Totals $301,054.00 $0.00 $301,054.00 $26,286.06 $0.00 $26,286.06 $274,767.94 9% EXPENSE TOTALS $301,054.00 $0.00 $301,054.00 $26,286.06 $0.00 $26,286.06 $274,767.94 9% Fund 100 - General Fund Totals REVENUE TOTALS 500.00 .00 500.00 51.00 .00 51.00 449.00 10% Run by Rhandi Ehn on 02/03/2026 02:08:30 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 18 of 34 Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd EXPENSE TOTALS 301,054.00 .00 301,054.00 26,286.06 .00 26,286.06 274,767.94 9% Fund 100 - General Fund Totals ($300,554.00) $0.00 ($300,554.00) ($26,235.06) $0.00 ($26,235.06) ($274,318.94) Grand Totals REVENUE TOTALS 500.00 .00 500.00 51.00 .00 51.00 449.00 10% EXPENSE TOTALS 301,054.00 .00 301,054.00 26,286.06 .00 26,286.06 274,767.94 9% Grand Totals ($300,554.00) $0.00 ($300,554.00) ($26,235.06) $0.00 ($26,235.06) ($274,318.94) Run by Rhandi Ehn on 02/03/2026 02:08:30 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 19 of 34 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 25 - Surveyor 46175 Surveyor Cert. Map Revenues 3,000.00 .00 3,000.00 1,237.50 .00 17,334.50 (14,334.50) 578 Department 25 - Surveyor Totals $3,000.00 $0.00 $3,000.00 $1,237.50 $0.00 $17,334.50 ($14,334.50) 578% REVENUE TOTALS $3,000.00 $0.00 $3,000.00 $1,237.50 $0.00 $17,334.50 ($14,334.50) 578% EXPENSE Department 25 - Surveyor State Account 51720 - County Surveyor Expenses 50111 Regular Salaries 135,694.00 .00 135,694.00 11,767.26 .00 127,032.07 8,661.93 94 50147 Workers Comp 4,464.00 .00 4,464.00 (306.98) .00 2,946.02 1,517.98 66 50151 FICA-Employer's Share 10,401.00 .00 10,401.00 811.53 .00 8,737.94 1,663.06 84 50152 Retirement-Employer's Share 9,382.00 .00 9,382.00 834.99 .00 8,845.84 536.16 94 50154 Hospital and Health Insurance 53,169.00 .00 53,169.00 .00 .00 48,310.56 4,858.44 91 50155 Flex Administration Fees 149.00 .00 149.00 .00 .00 193.12 (44.12) 130 50156 Health Reimb. Acct. 5,600.00 .00 5,600.00 .00 .00 5,600.00 .00 100 50219 Maintenance Contracts 2,976.00 .00 2,976.00 .00 .00 1,567.50 1,408.50 53 50225 Telephone 1,000.00 .00 1,000.00 105.91 .00 771.65 228.35 77 50226 Hardware/Software 2,500.00 .00 2,500.00 .00 .00 1,108.24 1,391.76 44 50241 Repairs/Maintenance-Vehicles 1,500.00 .00 1,500.00 111.86 .00 111.86 1,388.14 7 50311 Postage 100.00 .00 100.00 .00 .00 11.04 88.96 11 50312 Office Supplies 300.00 .00 300.00 181.31 .00 274.03 25.97 91 50324 Membership Dues 640.00 .00 640.00 .00 .00 310.00 330.00 48 50335 Meal Expenses 150.00 .00 150.00 .00 .00 37.58 112.42 25 50339 Travel 800.00 .00 800.00 198.00 .00 422.00 378.00 53 50340 Operating Supplies 600.00 .00 600.00 249.72 .00 549.72 50.28 92 50349 Other Operating Supplies 3,500.00 .00 3,500.00 .00 .00 3,496.36 3.64 100 50351 Vehicle Fuel 5,200.00 .00 5,200.00 49.78 .00 2,638.31 2,561.69 51 50362 Small Tools 800.00 .00 800.00 .00 .00 712.90 87.10 89 State Account 51720 - County Surveyor Expenses Totals $238,925.00 $0.00 $238,925.00 $14,003.38 $0.00 $213,676.74 $25,248.26 89% State Account 51735 - Surveyor Corner Restoration Exp. 50000 Miscellaneous Expense 6,000.00 .00 6,000.00 150.00 .00 2,650.00 3,350.00 44 State Account 51735 - Surveyor Corner Restoration Exp. Totals $6,000.00 $0.00 $6,000.00 $150.00 $0.00 $2,650.00 $3,350.00 44% Department 25 - Surveyor Totals $244,925.00 $0.00 $244,925.00 $14,153.38 $0.00 $216,326.74 $28,598.26 88% EXPENSE TOTALS $244,925.00 $0.00 $244,925.00 $14,153.38 $0.00 $216,326.74 $28,598.26 88% Fund 100 - General Fund Totals REVENUE TOTALS 3,000.00 .00 3,000.00 1,237.50 .00 17,334.50 (14,334.50) 578% EXPENSE TOTALS 244,925.00 .00 244,925.00 14,153.38 .00 216,326.74 28,598.26 88% Fund 100 - General Fund Totals ($241,925.00) $0.00 ($241,925.00) ($12,915.88) $0.00 ($198,992.24) ($42,932.76) Run by Rhandi Ehn on 02/03/2026 02:11:28 PM Page 1 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 20 of 34 Grand Totals REVENUE TOTALS 3,000.00 .00 3,000.00 1,237.50 .00 17,334.50 (14,334.50) 578% EXPENSE TOTALS 244,925.00 .00 244,925.00 14,153.38 .00 216,326.74 28,598.26 88% Grand Totals ($241,925.00) $0.00 ($241,925.00) ($12,915.88) $0.00 ($198,992.24) ($42,932.76) Run by Rhandi Ehn on 02/03/2026 02:11:28 PM Page 2 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 21 of 34 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 25 - Surveyor 46175 Surveyor Cert. Map Revenues 14,000.00 .00 14,000.00 1,087.50 .00 1,087.50 12,912.50 8 Department 25 - Surveyor Totals $14,000.00 $0.00 $14,000.00 $1,087.50 $0.00 $1,087.50 $12,912.50 8% REVENUE TOTALS $14,000.00 $0.00 $14,000.00 $1,087.50 $0.00 $1,087.50 $12,912.50 8% EXPENSE Department 25 - Surveyor State Account 51720 - County Surveyor Expenses 50111 Regular Salaries 141,462.00 .00 141,462.00 7,941.00 .00 7,941.00 133,521.00 6 50147 Workers Comp 4,491.00 .00 4,491.00 218.83 .00 218.83 4,272.17 5 50151 FICA-Employer's Share 10,822.00 .00 10,822.00 572.19 .00 572.19 10,249.81 5 50152 Retirement-Employer's Share 10,185.00 .00 10,185.00 571.76 .00 571.76 9,613.24 6 50154 Hospital and Health Insurance 54,764.00 .00 54,764.00 4,202.28 .00 4,202.28 50,561.72 8 50155 Flex Administration Fees 201.00 .00 201.00 16.90 .00 16.90 184.10 8 50156 Health Reimb. Acct. 5,600.00 .00 5,600.00 5,600.00 .00 5,600.00 .00 100 50219 Maintenance Contracts 2,976.00 .00 2,976.00 .00 .00 .00 2,976.00 0 50225 Telephone 1,000.00 .00 1,000.00 23.34 .00 23.34 976.66 2 50226 Hardware/Software 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50241 Repairs/Maintenance-Vehicles 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 50311 Postage 100.00 .00 100.00 .00 .00 .00 100.00 0 50312 Office Supplies 300.00 .00 300.00 .00 .00 .00 300.00 0 50324 Membership Dues 640.00 .00 640.00 100.00 .00 100.00 540.00 16 50335 Meal Expenses 150.00 .00 150.00 49.06 .00 49.06 100.94 33 50339 Travel 800.00 .00 800.00 .00 .00 .00 800.00 0 50340 Operating Supplies 600.00 .00 600.00 .00 .00 .00 600.00 0 50349 Other Operating Supplies 5,500.00 .00 5,500.00 .00 .00 .00 5,500.00 0 50351 Vehicle Fuel 5,200.00 .00 5,200.00 .00 .00 .00 5,200.00 0 50362 Small Tools 800.00 .00 800.00 .00 .00 .00 800.00 0 State Account 51720 - County Surveyor Expenses Totals $249,591.00 $0.00 $249,591.00 $19,295.36 $0.00 $19,295.36 $230,295.64 8% State Account 51735 - Surveyor Corner Restoration Exp. 50000 Miscellaneous Expense 6,000.00 .00 6,000.00 .00 .00 .00 6,000.00 0 State Account 51735 - Surveyor Corner Restoration Exp. Totals $6,000.00 $0.00 $6,000.00 $0.00 $0.00 $0.00 $6,000.00 0% Department 25 - Surveyor Totals $255,591.00 $0.00 $255,591.00 $19,295.36 $0.00 $19,295.36 $236,295.64 8% EXPENSE TOTALS $255,591.00 $0.00 $255,591.00 $19,295.36 $0.00 $19,295.36 $236,295.64 8% Fund 100 - General Fund Totals REVENUE TOTALS 14,000.00 .00 14,000.00 1,087.50 .00 1,087.50 12,912.50 8% EXPENSE TOTALS 255,591.00 .00 255,591.00 19,295.36 .00 19,295.36 236,295.64 8% Fund 100 - General Fund Totals ($241,591.00) $0.00 ($241,591.00) ($18,207.86) $0.00 ($18,207.86) ($223,383.14) Run by Rhandi Ehn on 02/03/2026 02:12:10 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 22 of 34 Grand Totals REVENUE TOTALS 14,000.00 .00 14,000.00 1,087.50 .00 1,087.50 12,912.50 8% EXPENSE TOTALS 255,591.00 .00 255,591.00 19,295.36 .00 19,295.36 236,295.64 8% Grand Totals ($241,591.00) $0.00 ($241,591.00) ($18,207.86) $0.00 ($18,207.86) ($223,383.14) Run by Rhandi Ehn on 02/03/2026 02:12:10 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 23 of 34 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 27 - Zoning 44300 Zoning Fees 30,000.00 .00 30,000.00 2,775.00 .00 32,395.50 (2,395.50) 108 44302 State Aid/Lake Management Grant 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 44303 Co. Share/Mining Reclamation Fee 13,000.00 .00 13,000.00 7,100.00 .00 20,450.00 (7,450.00) 157 44304 Sanitary permits 85,000.00 .00 85,000.00 3,900.00 .00 107,350.00 (22,350.00) 126 44305 Zoning Inspection Fees .00 .00 .00 150.00 .00 3,150.00 (3,150.00) +++ 44401 Public hearings 7,000.00 .00 7,000.00 700.00 .00 21,600.00 (14,600.00) 309 44402 Land use permits 150,000.00 .00 150,000.00 6,000.00 .00 197,866.78 (47,866.78) 132 Department 27 - Zoning Totals $295,000.00 $0.00 $295,000.00 $20,625.00 $0.00 $382,812.28 ($87,812.28) 130% REVENUE TOTALS $295,000.00 $0.00 $295,000.00 $20,625.00 $0.00 $382,812.28 ($87,812.28) 130% EXPENSE Department 27 - Zoning State Account 56400 - Zoning Expenses 50111 Regular Salaries 391,896.00 .00 391,896.00 32,434.96 .00 349,607.16 42,288.84 89 50112 Salaries Overtime .00 .00 .00 184.35 .00 184.35 (184.35) +++ 50141 50141-316 Board of Adjustment .00 .00 .00 426.91 .00 1,858.14 (1,858.14) +++ 50141 - Totals $0.00 $0.00 $0.00 $426.91 $0.00 $1,858.14 ($1,858.14) +++ 50144 Term Life Ins./Employer's Share 57.00 .00 57.00 3.08 .00 34.92 22.08 61 50147 Workers Comp 10,850.00 .00 10,850.00 (527.71) .00 5,097.02 5,752.98 47 50151 FICA-Employer's Share 29,980.00 .00 29,980.00 2,404.21 .00 25,846.80 4,133.20 86 50152 Retirement-Employer's Share 27,041.00 .00 27,041.00 2,313.24 .00 24,372.34 2,668.66 90 50154 Hospital and Health Insurance 116,555.00 .00 116,555.00 .00 .00 69,121.80 47,433.20 59 50155 Flex Administration Fees 250.00 .00 250.00 .00 .00 223.60 26.40 89 50156 Health Reimb. Acct. 11,600.00 .00 11,600.00 .00 .00 7,000.00 4,600.00 60 50157 Employee Education and Training .00 .00 .00 .00 .00 50.00 (50.00) +++ 50225 Telephone 1,200.00 .00 1,200.00 197.16 .00 1,093.58 106.42 91 50241 Repairs/Maintenance-Vehicles 3,000.00 .00 3,000.00 .00 .00 1,503.71 1,496.29 50 50260 Lake Protection Grant/Shoreline 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50311 Postage 5,000.00 .00 5,000.00 181.81 .00 4,335.17 664.83 87 50312 Office Supplies 2,500.00 .00 2,500.00 352.88 .00 2,506.80 (6.80) 100 50313 Printing 4,000.00 .00 4,000.00 1,011.90 .00 3,473.47 526.53 87 50314 Small Items of Equipment 1,000.00 .00 1,000.00 .00 .00 488.83 511.17 49 50321 Publications/Legal Notices 10,000.00 .00 10,000.00 2,541.86 .00 13,023.02 (3,023.02) 130 50324 Membership Dues 200.00 .00 200.00 .00 .00 160.00 40.00 80 50325 Registration Fees/Training 1,800.00 .00 1,800.00 .00 .00 1,530.02 269.98 85 50329 Subscriptions 300.00 .00 300.00 .00 .00 134.40 165.60 45 50335 Meal Expenses 150.00 .00 150.00 .00 .00 148.21 1.79 99 50339 Travel .00 .00 .00 .00 .00 308.27 (308.27) +++ Run by Rhandi Ehn on 02/03/2026 02:12:58 PM Page 1 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 24 of 34 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 27 - Zoning State Account 56400 - Zoning Expenses 50351 Vehicle Fuel 1,500.00 .00 1,500.00 142.51 .00 2,531.27 (1,031.27) 169 State Account 56400 - Zoning Expenses Totals $628,879.00 $0.00 $628,879.00 $41,667.16 $0.00 $514,632.88 $114,246.12 82% Department 27 - Zoning Totals $628,879.00 $0.00 $628,879.00 $41,667.16 $0.00 $514,632.88 $114,246.12 82% EXPENSE TOTALS $628,879.00 $0.00 $628,879.00 $41,667.16 $0.00 $514,632.88 $114,246.12 82% Fund 100 - General Fund Totals REVENUE TOTALS 295,000.00 .00 295,000.00 20,625.00 .00 382,812.28 (87,812.28) 130% EXPENSE TOTALS 628,879.00 .00 628,879.00 41,667.16 .00 514,632.88 114,246.12 82% Fund 100 - General Fund Totals ($333,879.00) $0.00 ($333,879.00) ($21,042.16) $0.00 ($131,820.60) ($202,058.40) Grand Totals REVENUE TOTALS 295,000.00 .00 295,000.00 20,625.00 .00 382,812.28 (87,812.28) 130% EXPENSE TOTALS 628,879.00 .00 628,879.00 41,667.16 .00 514,632.88 114,246.12 82% Grand Totals ($333,879.00) $0.00 ($333,879.00) ($21,042.16) $0.00 ($131,820.60) ($202,058.40) Run by Rhandi Ehn on 02/03/2026 02:12:58 PM Page 2 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 25 of 34 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 27 - Zoning 44300 Zoning Fees 30,000.00 .00 30,000.00 562.50 .00 562.50 29,437.50 2 44302 State Aid/Lake Management Grant 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 44303 Co. Share/Mining Reclamation Fee 13,350.00 .00 13,350.00 5,700.00 .00 5,700.00 7,650.00 43 44304 Sanitary permits 85,000.00 .00 85,000.00 2,800.00 .00 2,800.00 82,200.00 3 44305 Zoning Inspection Fees 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 44401 Public hearings 9,000.00 .00 9,000.00 1,550.00 .00 1,550.00 7,450.00 17 44402 Land use permits 180,000.00 .00 180,000.00 8,430.85 .00 8,430.85 171,569.15 5 Department 27 - Zoning Totals $340,350.00 $0.00 $340,350.00 $19,043.35 $0.00 $19,043.35 $321,306.65 6% REVENUE TOTALS $340,350.00 $0.00 $340,350.00 $19,043.35 $0.00 $19,043.35 $321,306.65 6% EXPENSE Department 27 - Zoning State Account 56400 - Zoning Expenses 50111 Regular Salaries 410,101.00 .00 410,101.00 24,213.86 .00 24,213.86 385,887.14 6 50141 50141-316 Board of Adjustment 700.00 .00 700.00 .00 .00 .00 700.00 0 50141 - Totals $700.00 $0.00 $700.00 $0.00 $0.00 $0.00 $700.00 0% 50144 Term Life Ins./Employer's Share 36.00 .00 36.00 3.08 .00 3.08 32.92 9 50147 Workers Comp 10,518.00 .00 10,518.00 383.43 .00 383.43 10,134.57 4 50151 FICA-Employer's Share 31,373.00 .00 31,373.00 1,817.00 .00 1,817.00 29,556.00 6 50152 Retirement-Employer's Share 29,527.00 .00 29,527.00 1,743.38 .00 1,743.38 27,783.62 6 50154 Hospital and Health Insurance 75,067.00 .00 75,067.00 6,679.68 .00 6,679.68 68,387.32 9 50155 Flex Administration Fees 258.00 .00 258.00 17.40 .00 17.40 240.60 7 50156 Health Reimb. Acct. 7,000.00 .00 7,000.00 8,000.00 .00 8,000.00 (1,000.00) 114 50225 Telephone 1,200.00 .00 1,200.00 70.06 .00 70.06 1,129.94 6 50241 Repairs/Maintenance-Vehicles 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 50260 Lake Protection Grant/Shoreline 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 50311 Postage 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 50312 Office Supplies 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 50313 Printing 4,000.00 .00 4,000.00 136.90 .00 136.90 3,863.10 3 50314 Small Items of Equipment 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50321 Publications/Legal Notices 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50324 Membership Dues 200.00 .00 200.00 160.00 .00 160.00 40.00 80 50325 Registration Fees/Training 1,800.00 .00 1,800.00 .00 .00 .00 1,800.00 0 50329 Subscriptions 300.00 .00 300.00 .00 .00 .00 300.00 0 50335 Meal Expenses 150.00 .00 150.00 .00 .00 .00 150.00 0 50351 Vehicle Fuel 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 State Account 56400 - Zoning Expenses Totals $615,230.00 $0.00 $615,230.00 $43,224.79 $0.00 $43,224.79 $572,005.21 7% Department 27 - Zoning Totals $615,230.00 $0.00 $615,230.00 $43,224.79 $0.00 $43,224.79 $572,005.21 7% Run by Rhandi Ehn on 02/03/2026 02:13:32 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 26 of 34 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 TOTALS $615,230.00 $0.00 $615,230.00 $43,224.79 $0.00 $43,224.79 $572,005.21 7% Fund 100 - General Fund Totals REVENUE TOTALS 340,350.00 .00 340,350.00 19,043.35 .00 19,043.35 321,306.65 6% EXPENSE TOTALS 615,230.00 .00 615,230.00 43,224.79 .00 43,224.79 572,005.21 7% Fund 100 - General Fund Totals ($274,880.00) $0.00 ($274,880.00) ($24,181.44) $0.00 ($24,181.44) ($250,698.56) Grand Totals REVENUE TOTALS 340,350.00 .00 340,350.00 19,043.35 .00 19,043.35 321,306.65 6% EXPENSE TOTALS 615,230.00 .00 615,230.00 43,224.79 .00 43,224.79 572,005.21 7% Grand Totals ($274,880.00) $0.00 ($274,880.00) ($24,181.44) $0.00 ($24,181.44) ($250,698.56) Run by Rhandi Ehn on 02/03/2026 02:13:32 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 27 of 34 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 28 - Forestry Department 43581 State Aid-Forestry 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 43584 43584-125 Camping Fee Revenues 500.00 .00 500.00 .00 .00 238.00 262.00 48 43584 - Totals $500.00 $0.00 $500.00 $0.00 $0.00 $238.00 $262.00 48% 43594 St. Aid/Admin. Salary Grant 55,000.00 .00 55,000.00 .00 .00 58,639.58 (3,639.58) 107 48309 Sale of Misc property .00 .00 .00 .00 .00 117,444.66 (117,444.66) +++ Department 28 - Forestry Department Totals $75,500.00 $0.00 $75,500.00 $0.00 $0.00 $176,322.24 ($100,822.24) 234% REVENUE TOTALS $75,500.00 $0.00 $75,500.00 $0.00 $0.00 $176,322.24 ($100,822.24) 234% EXPENSE Department 28 - Forestry Department State Account 56201 - Forestry Department 50111 Regular Salaries 314,239.00 .00 314,239.00 27,345.55 .00 304,316.26 9,922.74 97 50112 Salaries Overtime 10,000.00 .00 10,000.00 7.70 .00 9,081.83 918.17 91 50144 Term Life Ins./Employer's Share 86.00 .00 86.00 11.03 .00 129.96 (43.96) 151 50147 Workers Comp 12,459.00 .00 12,459.00 (1,050.35) .00 9,906.72 2,552.28 80 50151 FICA-Employer's Share 24,039.00 .00 24,039.00 2,016.51 .00 23,210.11 828.89 97 50152 Retirement-Employer's Share 21,683.00 .00 21,683.00 1,939.84 .00 21,819.90 (136.90) 101 50154 Hospital and Health Insurance 45,573.00 .00 45,573.00 .00 .00 48,243.30 (2,670.30) 106 50155 50155 Flex Administration Fees 252.00 .00 252.00 .00 .00 240.80 11.20 96 50155-HSA HSA Admin Fee .00 .00 .00 .00 .00 10.50 (10.50) +++ 50155 - Totals $252.00 $0.00 $252.00 $0.00 $0.00 $251.30 $0.70 100% 50156 50156 Health Reimb. Acct. 4,800.00 .00 4,800.00 .00 .00 4,800.00 .00 100 50156-HSA Health Savings Account Contribution .00 .00 .00 .00 .00 250.02 (250.02) +++ 50156 - Totals $4,800.00 $0.00 $4,800.00 $0.00 $0.00 $5,050.02 ($250.02) 105% 50219 Maintenance Contracts 4,125.00 .00 4,125.00 .00 .00 4,530.00 (405.00) 110 50225 Telephone 800.00 .00 800.00 164.30 .00 911.46 (111.46) 114 50241 Repairs/Maintenance-Vehicles 2,500.00 .00 2,500.00 .00 .00 7,231.69 (4,731.69) 289 50265 Maintenance Forest Roads 2,000.00 .00 2,000.00 .00 .00 1,500.00 500.00 75 50311 Postage 1,000.00 .00 1,000.00 44.70 .00 687.48 312.52 69 50312 Office Supplies 2,000.00 .00 2,000.00 106.36 .00 604.71 1,395.29 30 50313 Printing 2,000.00 .00 2,000.00 308.76 .00 2,798.29 (798.29) 140 50324 Membership Dues 9,011.00 .00 9,011.00 .00 .00 9,186.91 (175.91) 102 50325 50325-352 Training & Seminars 600.00 .00 600.00 .00 .00 300.00 300.00 50 50325 - Totals $600.00 $0.00 $600.00 $0.00 $0.00 $300.00 $300.00 50% 50329 Subscriptions 240.00 .00 240.00 .00 .00 173.80 66.20 72 Run by Rhandi Ehn on 02/03/2026 02:14:34 PM Page 1 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 28 of 34 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 28 - Forestry Department State Account 56201 - Forestry Department 50335 Meal Expenses 150.00 .00 150.00 .00 .00 83.70 66.30 56 50339 Travel 700.00 .00 700.00 .00 .00 392.00 308.00 56 50340 Operating Supplies 14,000.00 .00 14,000.00 682.21 .00 18,708.98 (4,708.98) 134 50351 Vehicle Fuel 10,500.00 .00 10,500.00 835.89 .00 9,853.52 646.48 94 50353 Machinery & Equipment Parts 500.00 .00 500.00 .00 .00 1,031.61 (531.61) 206 50363 Sign Parts & Supplies 500.00 .00 500.00 .00 .00 272.98 227.02 55 State Account 56201 - Forestry Department Totals $483,757.00 $0.00 $483,757.00 $32,412.50 $0.00 $480,276.53 $3,480.47 99% Department 28 - Forestry Department Totals $483,757.00 $0.00 $483,757.00 $32,412.50 $0.00 $480,276.53 $3,480.47 99% EXPENSE TOTALS $483,757.00 $0.00 $483,757.00 $32,412.50 $0.00 $480,276.53 $3,480.47 99% Fund 100 - General Fund Totals REVENUE TOTALS 75,500.00 .00 75,500.00 .00 .00 176,322.24 (100,822.24) 234% EXPENSE TOTALS 483,757.00 .00 483,757.00 32,412.50 .00 480,276.53 3,480.47 99% Fund 100 - General Fund Totals ($408,257.00) $0.00 ($408,257.00) ($32,412.50) $0.00 ($303,954.29) ($104,302.71) Grand Totals REVENUE TOTALS 75,500.00 .00 75,500.00 .00 .00 176,322.24 (100,822.24) 234% EXPENSE TOTALS 483,757.00 .00 483,757.00 32,412.50 .00 480,276.53 3,480.47 99% Grand Totals ($408,257.00) $0.00 ($408,257.00) ($32,412.50) $0.00 ($303,954.29) ($104,302.71) Run by Rhandi Ehn on 02/03/2026 02:14:34 PM Page 2 of 2 Budget Performance Report Date Range 01/01/25 - 12/31/25 Include Rollup Account and Rollup to Account Page 29 of 34 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 28 - Forestry Department 43581 State Aid-Forestry 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 43584 43584-125 Camping Fee Revenues 400.00 .00 400.00 .00 .00 .00 400.00 0 43584 - Totals $400.00 $0.00 $400.00 $0.00 $0.00 $0.00 $400.00 0% 43594 St. Aid/Admin. Salary Grant 60,000.00 .00 60,000.00 .00 .00 .00 60,000.00 0 Department 28 - Forestry Department Totals $80,400.00 $0.00 $80,400.00 $0.00 $0.00 $0.00 $80,400.00 0% REVENUE TOTALS $80,400.00 $0.00 $80,400.00 $0.00 $0.00 $0.00 $80,400.00 0% EXPENSE Department 28 - Forestry Department State Account 56201 - Forestry Department 50111 Regular Salaries 317,218.00 .00 317,218.00 20,094.35 .00 20,094.35 297,123.65 6 50112 Salaries Overtime 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 50144 Term Life Ins./Employer's Share 127.00 .00 127.00 11.03 .00 11.03 115.97 9 50147 Workers Comp 14,270.00 .00 14,270.00 837.48 .00 837.48 13,432.52 6 50151 FICA-Employer's Share 25,032.00 .00 25,032.00 1,514.20 .00 1,514.20 23,517.80 6 50152 Retirement-Employer's Share 23,560.00 .00 23,560.00 1,446.80 .00 1,446.80 22,113.20 6 50154 Hospital and Health Insurance 46,941.00 .00 46,941.00 4,319.10 .00 4,319.10 42,621.90 9 50155 50155 Flex Administration Fees 258.00 .00 258.00 17.40 .00 17.40 240.60 7 50155-HSA HSA Admin Fee .00 .00 .00 1.75 .00 1.75 (1.75) +++ 50155 - Totals $258.00 $0.00 $258.00 $19.15 $0.00 $19.15 $238.85 7% 50156 50156 Health Reimb. Acct. 4,800.00 .00 4,800.00 4,800.00 .00 4,800.00 .00 100 50156-HSA Health Savings Account Contribution .00 .00 .00 500.00 .00 500.00 (500.00) +++ 50156 - Totals $4,800.00 $0.00 $4,800.00 $5,300.00 $0.00 $5,300.00 ($500.00) 110% 50225 Telephone 800.00 .00 800.00 58.36 .00 58.36 741.64 7 50241 Repairs/Maintenance-Vehicles 2,500.00 .00 2,500.00 401.95 .00 401.95 2,098.05 16 50265 Maintenance Forest Roads 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 50311 Postage 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 50312 Office Supplies 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 50313 Printing 2,000.00 .00 2,000.00 43.67 .00 43.67 1,956.33 2 50324 Membership Dues 9,011.00 .00 9,011.00 8,511.76 .00 8,511.76 499.24 94 50325 50325-352 Training & Seminars 600.00 .00 600.00 .00 .00 .00 600.00 0 50325 - Totals $600.00 $0.00 $600.00 $0.00 $0.00 $0.00 $600.00 0% 50329 Subscriptions 240.00 .00 240.00 .00 .00 .00 240.00 0 50335 Meal Expenses 50.00 .00 50.00 .00 .00 .00 50.00 0 50339 Travel 700.00 .00 700.00 .00 .00 .00 700.00 0 Run by Rhandi Ehn on 02/03/2026 02:15:11 PM Page 1 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 30 of 34 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 28 - Forestry Department State Account 56201 - Forestry Department 50340 Operating Supplies 14,000.00 .00 14,000.00 .00 .00 .00 14,000.00 0 50351 Vehicle Fuel 10,500.00 .00 10,500.00 .00 .00 .00 10,500.00 0 50353 Machinery & Equipment Parts 500.00 .00 500.00 .00 .00 .00 500.00 0 State Account 56201 - Forestry Department Totals $488,107.00 $0.00 $488,107.00 $42,557.85 $0.00 $42,557.85 $445,549.15 9% Department 28 - Forestry Department Totals $488,107.00 $0.00 $488,107.00 $42,557.85 $0.00 $42,557.85 $445,549.15 9% EXPENSE TOTALS $488,107.00 $0.00 $488,107.00 $42,557.85 $0.00 $42,557.85 $445,549.15 9% Fund 100 - General Fund Totals REVENUE TOTALS 80,400.00 .00 80,400.00 .00 .00 .00 80,400.00 0% EXPENSE TOTALS 488,107.00 .00 488,107.00 42,557.85 .00 42,557.85 445,549.15 9% Fund 100 - General Fund Totals ($407,707.00) $0.00 ($407,707.00) ($42,557.85) $0.00 ($42,557.85) ($365,149.15) Grand Totals REVENUE TOTALS 80,400.00 .00 80,400.00 .00 .00 .00 80,400.00 0% EXPENSE TOTALS 488,107.00 .00 488,107.00 42,557.85 .00 42,557.85 445,549.15 9% Grand Totals ($407,707.00) $0.00 ($407,707.00) ($42,557.85) $0.00 ($42,557.85) ($365,149.15) Run by Rhandi Ehn on 02/03/2026 02:15:11 PM Page 2 of 2 Budget Performance Report Date Range 01/01/26 - 01/31/26 Include Rollup Account and Rollup to Account Page 31 of 34 Savings Accounts Current Month Previous Month Previous Year LGIP - Government Invest Pool $2,721,530 $2,712,718 $3,602,427 3.820% WISC - General Fund $2,411,114 $2,403,316 $4,766,411 3.832% WISC- Debt Service $399,151 $397,902 $252,901 3.832% WISC- Note Proceeds $2,606,489 $2,598,060 $184,423 3.832% Ampersand MMA $3,263,856 $3,253,318 $3,124,303 3.850% Ampersand CD - Jan 26 $3,017,975 $3,016,294 4.290% Frandsen Bank & Trust CD - May 25 $0 $0 $3,091,163 4.900% PMA CD - August 26 $3,046,755 $3,036,365 $3,068,065 4.818% Ampersand CD - June 2026 $3,012,687 $3,011,861 4.170% Checking Accounts Frandsen Bank & Trust $2,864,145 $2,416,443 $3,105,234 3.250% FBT CDBG $30,003 $30,003 $21,838 FBT Elderly Transport $54,198 $54,196 $45,451 Bank First - EMSMC $98,004 $95,478 $90,173 Wells Fargo $0 $0 $3,000 Wells Fargo/SCA $0 $0 $292,886 Total $23,525,908 $23,025,954 $21,648,274 Receipts $3,814,182 $1,787,382 $4,728,379 Disbursements ($3,314,228) ($2,582,444) ($4,134,458) Monthly Interest Earned (Debt Service) $9,678 $9,709 $1,629 Monthly Interest Earned (Operating) $50,463 $48,569 $81,468 Total Interest Earned $60,141 $58,277 $83,093 YTD Interest Earned $851,635 $791,494 $1,242,245 Opioid Unspent $315,196 LATCF Unspent $755,464 December 2025 Page 32 of 34 1 SAWYER COUNTY BOARD OF SUPERVISORS Resolution No. _________ RESOLUTION ESTABLISHING SALARIES OF, AND PROVIDING HEALTH INSURANCE INFORMATION REGARDING, ELECTED OFFICIALS WHEREAS , pursuant to Wis. Stat. § 59.22(1)(a), the salaries of the Sawyer County (“County”) Clerk of Court, and County Sheriff must be established by the County Board of Supervisors; and WHEREAS, Wis. Stat. § 59.22(1)(a) does not preclude adjustments to fringe benefits during the term of office, as confirmed in Cramer v. Eau Claire County, 2013 WI App 67; and WHEREAS, the County has an interest in establishing the salaries at a level that attracts public interest in attracting candidates to run for the positions; and WHEREAS , the County has offered health insurance benefits to elected officials under the same terms and conditions as management staff, as may be modified by the County from time to time; and WHEREAS, the County acknowledges that each elected county official must pay the Employee- Required Wisconsin Retirement System (WRS) Contribution Rate, as such rate may be adjusted by the Employee Trust Fund Board; and WHEREAS, the County Administration and Finance Committees reviewed the information set forth below at its meeting on February 12, 2026 and recommended its adoption by the County Board of Supervisors. NOW, THEREFORE BE IT RESOLVED , the Sawyer County Board of Supervisors hereby establishes the salaries of the County Clerk of Court, and County Sheriff according to the below schedule for each year of the term and that health insurance be offered to elected officials under the same terms and conditions as offered to management staff, as may be modified by the County from time to time: Position 2027 2028 2029 2030 Clerk of Court $76,501 $78,414 $80,374 $82,384 County Sheriff $101,005 $103,530 $106,118 $108,771 FISCAL IMPACT Clerk of Court $12,058 $1,913 $1,960 $2,009 County Sheriff $15,921 $2,525 $2,588 $2,653 Total $27,979 $4,438 $4,549 $4,662 (These estimated costs include the fiscal impact of salaries only and do not include the fiscal impact of health insurance or any other fringe benefit, such as WRS contribution rates.) Page 33 of 34 2 Information contained in this Resolution was recommended for adoption by the Sawyer County Board of Supervisors at its meeting on February 19, 2026, by the Sawyer County Administration and Finance Committees on February 12, 2026. Administration Committee _ __________________________________ ________________________________ 3 1 Ron Kinsley, Chair Ron Buchholz, Vice Chair 3 3 __________________________________ ________________________________ John Righeimer, Member Stacey Hessel, Member 3 6 ____________________________________ 3 7 Tom Duffy, Member Finance Committee ___________________________________ _________________________________ John Righeimer, Chair Stacey Hessel, Vice Chair ___________________________________ _________________________________ Tom Duffy, Member Jeff Hoehne, Member ___________________________________ Marc Helwig, Member ____________________________________________________________________________ This Resolution is hereby adopted by the Sawyer County Board of Supervisors this 19th day of February, 2026. _____________________________________ __________________________________ Ron Kinsley, Liz Klein, Sawyer County Board of Supervisors Chairman Sawyer County Clerk Page 34 of 34