Finance Committee - Administration Center — Agenda Packet

1 FINANCE COMMITTEE REGULAR MEETING Wednesday, February 25, 2026, 8:00 AM ADMINISTRATION CENTER - ROOM A-200 121 W. Main Street, Port Washington, WI The public can access the meeting by viewing the live stream on the County website, Agendas & Minutes page and select the meeting agenda date The public can submit comments here: Public Comment Form Public Comment Policy & Instructions For Submitting Public Comments Online AGENDA 1. CALL TO ORDER 2. PROPER NOTICE 3. PUBLIC COMMENTS, CORRESPONDENCE, COMMUNICATIONS 4. APPROVAL OF MINUTES a. December 3, 2025 Special Meeting January 26, 2026 Regular Meeting February 4, 2026 Finance and Executive Joint Meeting 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Corporation Counsel Report 6. ACTION ITEMS a. Recommendation of Finance Committee Capital Projects to the Executive Committee b. Legal Software Program for Corporation Counsel's Office c. Establishing the 2027-2030 Salaries for the Offices of the Sheriff and Clerk of Courts 7. DISCUSSION ITEMS a. Wire Transfers #4500 - #4514 and January Schedule of Vouchers 8. DEPARTMENT REPORTS a. County Clerk b. Finance c. Human Resources d. Information Technology e. County Treasurer Page 1 of 75 2 9. NEXT MEETING DATE March 25, 2026 10. ADJOURNMENT A quorum of members of committees or the full County Board of Ozaukee County may be in attendance at this meeting for purposes related to committee or board duties. However, no formal action will be taken by these committees or the board at this meeting. Persons with disabilities requiring accommodation for attendance at this meeting should contact the County Clerk’s Office at 262-284-8110, twenty- four (24) hours in advance of the meeting Page 2 of 75 Item: 4.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: February 25, 2026 Department/Office: County Clerk Item Name: December 3, 2025 Special Meeting January 26, 2026 Regular Meeting February 4, 2026 Finance and Executive Joint Meeting Summary: Meeting minutes from December, January and a joint meeting with the Executive Committee at the beginning of February. Recommended Action: Approve the draft minutes as submitted. Attachments: 1. FinanceMinutesDecember32025 2. FinanceMinutesJanuary2026 (1) 3. FinanceExecutiveJointCommitteeMinutesFebruary42026 Page 3 of 75 FINANCE COMMITTEE MEETING MINUTES SPECIAL MEETING DECEMBER 3, 2025 DRAFT MINUTES PENDING COMMITTEE APPROVAL A. CALL TO ORDER A special meeting of the Finance Committee was held in room A-200 at the Administration Center. Present Supervisor Eric Stelter, Supervisor David Larson (8:17 AM), Supervisor Tom Richart, Supervisor Don Clark, Supervisor Jack Arnett Absent None Excused None Staff present: County Administrator Dzwinel, Sheriff Knowles, Medical Examiner Luecke, Chief Deputy County Clerk Henning, County Clerk Kretlow Others Present: Supervisor Schlenvogt, Dan Benson - Ozaukee Press B. PROPER NOTICE Chairperson Stelter called the meeting to order at 8:15 AM. The clerk noticed the meeting as required. C. PUBLIC COMMENTS, CORRESPONDENCE, COMMUNICATIONS There were none. D. ACTION ITEMS 1. Resolution: Increase of Revenue — Sheriff's Office 2025 Sheriff Knowles presented information on the Wisconsin Department of Military Affairs (DMA)/Office of Emergency Communications (OEC) grant and Jail Boarding program that affect this Increase of Revenue Resolution. Sheriff Knowles addressed questions from the committee. Motion: Motion to approve the increase of revenue resolution amending the budget for the Sheriff's Office to include funds from the Wisconsin DMA/OEC grant - $1,872,408 and the Jail Boarding Program of $223,000. This resolution will move forward to the County Board for final action. Result: Passed Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Tom Richart, Don Clark, Jack Arnett Nays: None Abstain: None Page 4 of 75 E. NEXT MEETING DATE December 19, 2025 F. ADJOURNMENT Motion made by Supervisor Clark, seconded by Supervisor Larson to adjourn. Meeting adjourned at 8:21 AM. Kellie Kretlow County Clerk Page 5 of 75 FINANCE COMMITTEE MEETING MINUTES REGULAR MEETING JANUARY 28, 2026 Draft Minutes Pending Committee Approval 1. CALL TO ORDER A regular meeting of the Finance Committee was held in Room A-200 at the Administration Center. Present Supervisor Eric Stelter, Supervisor David Larson, Supervisor Jack Arnett Absent None Excused Supervisor Don Clark Staff present: County Administrator Dzwinel, Human Resources Director McDonell, Finance Director McMahon, County Treasurer Tretow, Assistant Finance Director Pezanoski (8:06 AM) and County Clerk Kretlow. Others present: Scott Fischer, John-Michael Fleming, Woody Burrell, Pablo Barrutia and Manish Satija. 2. PROPER NOTICE Chairperson Stelter called the meeting to order at 8:03 AM. The clerk noticed the meeting as required. 3. PUBLIC COMMENTS, CORRESPONDENCE, COMMUNICATIONS Mr. Satija addressed the committee regarding his bid submission for the Scenic Avenue property in the City of Mequon. Mr. Barrutia addressed the committee regarding his bid submission and accompanying letter for the Scenic Avenue property in the City of Mequon. Mr. Fleming addressed the committee regarding his bid submission for the Burr Lane property in the City of Cedarburg. 4. APPROVAL OF MINUTES December 19, 2025 Motion: Motion to approve the December 19, 2025 minutes as submitted. Result: Passed Moved by: Jack Arnett Seconded by: David Larson Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Page 6 of 75 Abstain: None 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Corporation Counsel Finance Report - January 2026 Meeting There were no questions. 6. ACTION ITEMS a. (Referred) - Bid Opening and Acceptance of Sale of Tax Deed Property, City of Mequon, 4129 W. Scenic Avenue, Parcel# 14-083-03-11-000, Residential Lot with Improvements. Discussion on the current bid submission process and how it could be improved. Motion: Motion to accept the previous high bid of $261,500. Result: Passed Moved by: Jack Arnett Seconded by: David Larson Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None b. (Referred) Resolution 25-48: Authorization of Sale of Tax Deed Property, City of Mequon, 4129 W. Scenic Avenue, Parcel# 14-083-03-11-000, Residential lot with improvements. Motion: Motion to approve referred Resolution No. 25-48 authorizing the sale of the tax deed property in the City of Mequon. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: David Larson Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None c. (Referred) - Bid Opening and Acceptance of Sale of Tax Deed Property, City of Cedarburg, N37 W5537 Burr Lane, Parcel# 13-051-01-14-004 (Contaminated Parcel), Vacant Land. Discussion included the $100 difference in the initial bid amounts and that the lower bidder had been working with Corporation Counsel Gorden for several months, conducting due diligence with the Department of Natural Resources (DNR) and the Environmental Protection Agency (EPA). Motion: Motion to repeal the original award of $20,100 and award to Mr. Fleming for the bid of $20,000 on the basis that he has been working with the county, the DNR and the EPA for several months on the property providing a compelling reason to justify the $100 difference. Result: Passed Moved by: Jack Arnett Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None d. (Referred) Resolution 25-49: Authorization of Sale of Tax Deed Property, City of Cedarburg, N37 W5537 Burr Lane, Parcel# 13-051-01-14-004 (Contaminated Parcel), Vacant Land. Page 7 of 75 Motion: Motion to approve referred Resolution No. 25-49 authorizing the sale of the tax deed property in the City of Cedarburg. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None e. Resolution: Increase of Revenue 2026 - Land Water Management and Parks & Planning Motion: Motion to approve the increase of revenue resolution amending the budgets for the Land and Water Management Department to include the Wisconsin Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Fund related to manure storage abandonment - $45,911; and the Planning and Parks Department to include the Wisconsin Department of Natural Resources County Conservation Aids grant for Mee-Kwon County Park to support prairie restoration - $2,135; Packer Foundation grant for Hawthorne Hills County Park invasive vegetation management and public access trail development - $3,000; Wisconsin Emergency Management Pre-Disaster Flood Resilience Implementation grant for Milwaukee Oxbow Nature Preserve - $250,00; Wisconsin Economic Development Corporation Site Assessment grant for parcels in the Town of Fredonia - $142,800; Wisconsin Department of Natural Resources Lake Monitoring and Protection Network grant to support water quality and monitoring on the inland lakes, streams and rivers in Ozaukee County - $11,446. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None f. Resolution: Amending Section 2.03(2)(B)1 Of the Ozaukee County Policy And Procedure Manual – Review Of Electronic Money Transfers Motion: Motion to approve the resolution noting a change to the review of electronic money transfers by the County Treasurer. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: David Larson Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None g. Report of the County Board/Citizen Attendance and Mileage Motion: Motion to approve the report for the County Board and Citizen members attendance and mileage for July 1 - December 31,2025. The report will move forward to the County Board for final action. Result: Passed Page 8 of 75 Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None h. Corporation Counsel's Write-offs January - December 2025 Motion: Motion to approve the January through December 2025 write-offs for $27,242,94. Result: Passed Moved by: Jack Arnett Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None i. Wire Transfers #4468 - #4499 and December Vouchers Motion: Motion to approve wire transfers #4468-#4499 and December 2025 Schedule of Vouchers for a total amount of $8,708,180.17. Result: Passed Moved by: Jack Arnett Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Jack Arnett Nays: None Abstain: None 7. DISCUSSION ITEMS There were none. 8. DEPARTMENT REPORTS a. County Clerk Update on Deescalation / Threat Assessment training for election inspectors. b. Finance Update on sales tax revenue. c. Human Resources Update on negotiation with Sheriff's union and employee survey engagement. d. Information Technology Update on staffing. e. County Treasurer Update on tax collection. 9. NEXT MEETING DATE February 25, 2026 10. ADJOURNMENT Page 9 of 75 Motion made by Supervisor Larson, seconded by Supervisor Arnett to adjourn. Motion carried. Meeting adjourned at 8:47 AM. Kellie Kretlow County Clerk Page 10 of 75 FINANCE EXECUTIVE JOINT COMMITTEE MEETING MINUTES SPECIAL MEETING FEBRUARY 4, 2026 DRAFT MINUTES FOR COMMITTEE APPROVAL A. CALL TO ORDER A special meeting of the Finance and Executive Joint Committee meeting was held in room A-200 at the Administration Center. Present Supervisor Lee Schlenvogt, Supervisor Patrick Foy, Supervisor Rick Nelson, Supervisor Rob Holyoke, Supervisor Eric Stelter, Supervisor Arnett, Supervisor Clark, Supervisor Larson Absent Supervisor Marty Wolf Excused None Staff Present: County Administrator Dzwinel, County Treasurer Tretow, Finance Director McMahon, and County Clerk Kretlow. B. PROPER NOTICE Chairperson Schlenvogt called the meeting to order at 8:32 AM. The clerk noticed the meeting as required. C. PUBLIC COMMENTS, CORRESPONDENCE, COMMUNICATIONS There were none. D. ACTION ITEMS 1. Resolution Authorizing the Redemption Of Certain Of The General Obligation Refunding Bonds, Dated March 7, 2019 Mr. Dzwinel provided a recap of the resolution regarding the allocation of 2025 surplus revenue toward debt reduction and the financial benefits. Discussion followed with questions addressed by Mr. Dzwinel. Motion: Motion to approve the resolution authorizing the refunding of $1,238,175 of Ozaukee County General Obligation Bonds issued March 2019. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Rick Nelson Seconded by: Eric Stelter Ayes: Lee Schlenvogt, Eric Stelter, Pat Foy, Rick Nelson, Rob Holyoke, Jack Arnett, Don Clark, David Larson Nays: None Abstain: None Page 11 of 75 2. Resolution Budget Amendment 2026 – Redemption Of 2019 General Obligation Refunding Bonds Motion: Motion to approve resolution transferring $1,238,175 from the General Fund Undesignated Fund Balance to the Debt Service Fund to fund the redemption of the 2019 General Obligation Bonds. This resolution will be forwarded to the County Board for final action. Result: Passed Moved by: Rick Nelson Seconded by: Pat Foy Ayes: Lee Schlenvogt, Eric Stelter, Pat Foy, Rick Nelson, Rob Holyoke, Jack Arnett, Don Clark, David Larson Nays: None Abstain: None E. ADJOURNMENT Motion made by Supervisor Nelson, seconded by Supervisor Foy to adjourn. Meeting adjourned at 8:47 AM. Kellie Kretlow County Clerk Page 12 of 75 Item: 5.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Beth Esselman, Legal Svcs. Manager Meeting Date: February 25, 2026 Department/Office: Corporation Counsel Item Name: Corporation Counsel Report Summary: Corporation Counsel finance report for February 2026 meeting Recommended Action: None Attachments: 1. CORP.COUNSEL.February.2026.FinanceReport Page 13 of 75 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Intergovernmental Revenues $371,880 $371,880 $603,037 $ 231,157 61.67% Public Charges for Services $285 $285 $6,251 $5,966 4.56 % Total Revenues $372,165 $372,165 $609,288 $237,123 61.08 % Expenditures Salaries $43,841 $43,841 $693,980 $650,139 6.32% Fringe Benefits $33,756 $33,756 $257,886 $224,130 13.09% Travel/Training - - $4,601 $4,601 0.00% Supplies - - $11,903 $11,903 0.00% Purchased Services $358 $358 $57,821 $57,463 0.62% Interdepartment Charges $3,739 $3,739 $118,456 $114,717 3.16% Other Expenses - - $1,150 $1,150 0.00% Total Operating Expenditures $81,694 $81,694 $1,145,79 7 $1,064,103 7.13% Capital Outlay Total Expenditures $81,694 $81,694 $1,145,797 $1,064,10 3 7.13% Net Increase (Decrease) $290,471 $290,471 ($536,509) ($ 826,980) -54.14% E q u i t y: Ozaukee County Committee Report General Fund Corporation Counsel For the One Month Ending Saturday, January 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 2/10/2026 Page 14 of 75 Item: 6.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jason Dzwinel, County Administrator Meeting Date: February 25, 2026 Department/Office: Dept of Administration Item Name: Recommendation of Finance Committee Capital Projects to the Executive Committee Summary: Recommended funding. Recommended Action: Approve funding. Attachments: 1. 2026 Project Reserve Memo_12-12-2025 2. Project Scorecard 2026 3. EATON UPS Capital Project Request Form 4. Ozaukee UPS Upgrades 2026 Page 15 of 75 DEPARTMENT OF ADMINISTRATION COUNTY ADMINISTRATOR’S OFFICE Jason Dzwinel, County Administrator www.ozaukeecounty.gov 121 W. Main Street, P. O. Box 994, Port Washington, WI 53074 Phone: (262) 284-8198 Metro: (262) 238-8198 Fax: (262) 284-8199 Metro Fax: (262) 238-8199 TO: COUNTY DEPARTMENTS FROM: JASON DZWINEL, COUNTY ADMINISTRATOR SUBJECT: 2026 PROJECT PROPOSAL PROCESS DATE: 12/12/2025 BACKGROUND Through the 2026 Budget Process, the Board and Staff identified funds to be reserved for projects funded through a Request for Proposal process submitted by departments. The current amount of funding available is approximately $1,750,000 in 2026. Additional funding could be available in 202 6, after the 2025 financial closeout. A county policy adopted in 2018, allows the County Board to add up to fifty percent of the year-end surplus to the project fund. In an effort to decrease the amount of annual deferral of necessary projects. One of the goals established by the Board and Staff is better capital asset and one- time project planning, and part of this involves finding a regular source of funds for these projects. There is significant pressure on using the base tax levy to fund regular operations, and this leaves little tax levy available for capital assets or one-time projects. PROCESS In 2019, the Executive Committee met and approved a concept for staff to design and implement a Project Proposal Process, which will c ontinue in 2026. With this input from the Executive Committee, Staff has finalized an evaluation process intending to prioritize projects into various quartiles. The evaluation is based on a set of criterion established by the Executive Committee and Sta ff. The evaluation places less emphasis on a hard 1 through 30 ranking of projects and more emphasis on putting projects into a quadrant that highlights the impact of the project. This allows the Board and Staff to focus less on rankings and understand the general priority of all projects. PROCESS REQUIREMENTS AND ELIGIBILITY The intention of this funding is to provide an opportunity for Departments that are typically unable to fund their projects using tax levy during the annual budget process. Funding is available to Departments within the rules and eligibility highlighted below: 1. Projects are tax levy supported. Projects could use Enterprise or Special Revenue funds to offset some of the tax levy, but overall the project would not be completed without tax levy investment. 2. Projects can be capital (example: replacement of existing as set, purchase of new asset, new building/service, etc.) or a one-time project that is not capital related (consulting services studying operations, innovation, business process improvement, etc.). Projects could include both components. 3. The number of projects requested is up to the discretion of departments. This includes any projects that a department has submitted in prior requests during a budget process. It should Page 16 of 75 DEPARTMENT OF ADMINISTRATION COUNTY ADMINISTRATOR’S OFFICE Jason Dzwinel, County Administrator www.ozaukeecounty.gov 121 W. Main Street, P. O. Box 994, Port Washington, WI 53074 Phone: (262) 284-8198 Metro: (262) 238-8198 Fax: (262) 284-8199 Metro Fax: (262) 238-8199 also include any projects the department has not submitted in the past because they might have assumed it would not be approved due to the constant deferral of projects in prior budget processes. 4. Projects should be in the near -term of the County’s 5 -year CIP plan. Projects shoul d be shovel ready for start and completion within the next 2 years. 5. Consult with Administration if you have any questions about projects you are considering. 6. Submit projects via email to the following: jwittek@ozaukeecounty.gov & mulch@ozaukeecounty.gov PROJECT PROPOSAL CALENDAR The dates below indicate the timeline for this process. The process relies on the County’s Committee process for input and recommendations. The Board will approve the final plan. December 12 – Materials Available to Departments January 9 – Materials Due from Departments January 12-16 – Staff Analysis of Department Projects. Departments provide clarification, if needed. January 19-23 – Staff follows up with Departments. Review results of analysis presented to Committees. February 5 – Natural Resources Committee February 17 – Public Safety Committee February 19 – Public Works Committee February 24 – Health and Human Services Committee February 26 – Finance Committee March 2 (Tentative) – Executive Committee Reviews March 18 – County Board Review at Mid-Month Meeting April 1 – County Board Approves (projects and funds approved for the 2026 Amended Budget) ATTACHMENTS 1. Business Case Analysis Form 2. Evaluation Scorecard Page 17 of 75 PROJECT SCORECARD 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 10 20 30 40 50 60 70 80 90 100 Low Satisfaction CUSTOMER SATISFACTION                High Satisfactio n Desired Necessary   Urgen Negligible Marginal      Critica Low Impact ON BUSINESS PROCESS                         High Impact  Does Not Meet Need              PROPOSAL MEETS NEED                   Quality Solution Low Impact ON QUALITY OF LIFE                        High Impact Operational Cost  $50,000 - $25,000 $25,000 - $5,000               $5,000 - $0 <$0 Project purpose ‐ Project addresses a recognized  problem and/or need that is supported by data or  information. Project links back to departmental  strategy, service. Quality of Life ‐ Proposal leads to a positive impact on  customer's improving quality of life. Customer Satisfaction ‐ Proposal satisfies customer  need or request.  MODERNIZATION AND SERVICE VALUE AND EFFICIENCY Percentage of Project Budget expended ‐ Project's  percentage of available budget.  Inverse score to  project cost. Operational Budget Impact ‐ Net of project revenues  and ongoing operational expenses. Health and Safety ‐ Impacts of potential health  hazards, public  safety, and risk to citizens and  employees will be addressed by this project.  Project Urgency ‐ Project need is imminent, consider  risk of delay. Modernization ‐ Proposals include innovative  solutions and/or leverages technology or partnerships  to improve business processes.  Project maintains or  enhances existing assets. This is a measurement of input and the scarcity of resources.  Assumption is that the project fund is limited and due to scarcity projects requiring a higher percentage of the total  budget limits the ability to fund project in the current year or future funding cycles. This is a measurement of how the project will impact the operational budget.  Projects creating efficiencies, revenue streams, cost savings and with limited risk should score well on  the operational budget impact scale. This is a measurement of the project's impact on health and safety, public, environmental and risk mitigation.   This is a measurement the level of need for project completion.  Consideration should be given to the impact of project delay, legal requirements, the viability of project alternatives. This is a measurement of the project's innovation, how it was selected over other viable alternative, and how it leverages partnerships.  Consideration should be given to the needs of the service population, as well as, how the customer requests of the project or service.  Customers include both the internal and  external persons served. Consideration should be given to the departmental mission and how the project will impact specific measures of quality of life under the mission. Assess the quality of the proposal, the consideration of alternatives and the final recommendation.  Page 18 of 75 WƌŽũĞĐƚEĂŵĞ͗ ZĞƋƵĞƐƚĞĚLJ͗ WƌŽũĞĐƚKǁŶĞƌ͗ Project Fund Grants Dept. Reserve Other Source Amount TOTALWZK:dK^d͗ TOTAL &ƵŶĚŝŶŐ^ŽƵƌĐĞ;WůĞĂƐĞŚĞĐŬůůƚŚĂƚƉƉůLJͿ͗ >ŝƐƚůů&ƵŶĚŝŶŐ^ŽƵƌĐĞƐ^ĞůĞĐƚĞĚ͗ Grant Information KĨĨƐĞƚƚŝŶŐZĞǀĞŶƵĞŽƌ^ĂǀŝŶŐƐ;/ĨƉƉůŝĐĂďůĞͿ͗ Source Amount WƌŽũĞĐƚZĞƐĞƌǀĞ/ŶĨŽƌŵĂƚŝŽŶ^ŚĞĞƚ WƌŽũĞĐƚŽƐƚŝŶŐͲĞƚĂŝůWƌŽũĞĐƚŽƐƚƐ WƌŽǀŝĚĞĂŶĂƌƌĂƚŝǀĞŽĨƉƌŽũĞĐƚĐŽƐƚƐ͗ ^ƚĂƌƚĂƚĞ͗ 196,385.00 Project cost from WIN for hardware, 5 year service agreement, and EATON on-site services is $196,385.00 WIN Technologies Miller Electric N/A N/A N/A N/A N/A N/A N/A EATON UPS Replacement Tony Young Tony Young ✔ Page 19 of 75 ĞĨŝŶĞƚŚĞƉƌŽũĞĐƚƐĐŽƉĞĂŶĚǁŚLJƚŚĞƉƌŽũĞĐƚŝƐĂŶŝŶŶŽǀĂƚŝǀĞƐŽůƵƚŝŽŶ͗ ĞƐĐƌŝďĞŚŽǁƚŚĞƉƌŽũĞĐƚĂĚĚƌĞƐƐĞƐĚĞƉĂƌƚŵĞŶƚŽďũĞĐƚŝǀĞƐŽƌĐŽƵŶƚLJǁŝĚĞƐƚƌĂƚĞŐLJ͗ WƌŽũĞĐƚEĂƌƌĂƚŝǀĞͲĞĨŝŶĞƚŚĞƵƌƌĞŶƚ^ƚĂƚĞ ĞƐĐƌŝďĞƚŚĞŶĞĞĚ͕ƵƌŐĞŶĐLJ͕ŽƌŐĂƉŝŶƐĞƌǀŝĐĞĂŶĚƌŝƐŬŽĨĚĞůĂLJĨƌŽŵĂĐƵƐƚŽŵĞƌƉĞƌƐƉĞĐƚŝǀĞ͗ ĞƐĐƌŝďĞŚŽǁƚŚĞƉƌŽũĞĐƚŝŵƉĂĐƚƐƚŚĞĚĞƉĂƌƚŵĞŶƚΖƐůĞǀĞůŽĨƐĞƌǀŝĐĞ͗ WƌŽũĞĐƚZĞĐŽŵŵĞŶĚĂƚŝŽŶͲĞĨŝŶĞƚŚĞ^ƵŐŐĞƐƚĞĚŽƵƌƐĞŽĨĐƚŝŽŶ Our five current battery UPS units for the radio system and network at Justice, Mee-Kwon, and Belgium tower site are EOL and need to be replaced. Our current UPS units are EOL. If these units fail we can no longer get parts or support on them from EATON. In the event of a power outage we rely on these units to keep equipment up and running until generator power kicks in. This ensures critical systems stay online and do not get damaged from power spikes. The scope of the project is to work with EATON and Miller Electric to replace our outdated EATON battery UPS units. Eaton will be onsite to work along with Miller Electric to install the new units and bring them online and perform load testing. This project will ensure that critical County wide systems will stay online in the event of power outages. Page 20 of 75 ĞƐĐƌŝďĞŚŽǁƚŚĞƉƌŽũĞĐƚŝŵƉĂĐƚƐĚĞƉĂƌƚŵĞŶƚŽƉĞƌĂƚŝŽŶƐƵƐŝŶŐďƵƐŝŶĞƐƐŽďũĞĐƚŝǀĞƐ͗ ĞƐĐƌŝďĞƚŚĞƉƌŽũĞĐƚΖƐŝŵƉĂĐƚŽŶƋƵĂůŝƚLJŽĨůŝĨĞ͗ ĞƐĐƌŝďĞƚŚĞƉƌŽũĞĐƚΖƐŝŵƉĂĐƚŽŶŚĞĂůƚŚĂŶĚƐĂĨĞƚLJ͗ NA Since these units provide backup power for the radio system at multiple tower sites this could be considered a Officer safety issue. If we lose power and the UPS units failed we would have to wait for the generator power to kick in and wait for radio systems to come back on line. Helps ensure that critical IT and Radio equipment is protected from power outages and spikes. Also, that shared County wide resources will stay online with high availability. Page 21 of 75 BUSINESS OBJECTIVE EXAMPLES – Description will define performance measures Business Goal/Objective Description Increase Revenue Describe impact on revenue and timelines Control Costs Describe impact on costs and timelines Customer Deliverables How does the project meet customer expectations Partnerships Describe how the project leverages internal and external partnerships Customer Service How does the impact improve customer service internally and externally Investment in Innovation What is innovative about the approach Reduce Errors How will the project reduce errors in work Improve Safety How will the project improve safety Impact on Energy Usage What is the impact of energy usage Streamline Business Process Define efficiencies in process Ensure Compliance How does the project ensure legal/policy compliance Improve Reporting or Transparency How will the project impact the dissemination of information Improve Community Outreach Define impacts on community partnerships Improve Staff Skills How will the project improve the analytical or technical skills of staff Build Performance Measures How will the project allow for improved reporting of performance Improve Productivity and Performance How will the project impact staff output and goal attainment Development of Leaders How will the project assist with stability and succession Page 22 of 75 Eaton UPS Upgrades 2026 Statement of Work (Opp 116849) Date: January 28, 2026 Prepared for: Ozaukee County Delivered by: Michael Diemer, WIN IT Services, LLC Page 23 of 75 4 9 5 5 B u l l i s F a r m R o a d E a u C l a i r e , W I 5 4 7 0 1 C O N F I D E N T I A L sales@wintechnology.com | (877) 946-6300 | wintechnology.com V1_10-21-2025 Background This proposal provides product details and budgetary guidance for upgrading (5) aged UPS systems throughout Ozaukee County. Project Summary Ozaukee County has 5 Eaton UPS systems that are near end-of-support. A discovery call with the Eaton Sales Engineer and County staff was held to gather the necessary information to provide this proposal. A detailed bill of materials is presented by location. The equipment specified was confirmed and agreed to during the discovery call. The design seeks to meet the current power requirements but also provides flexibility for reasonable future growth. Locations for these systems are as follows: Mee-Kwon Park Sherrif Tower Belgium Tower Justice Radio Room Justice Phone Room Summary of Charges Service Provider will provide the following Services, for the estimated price set forth below. Project Labor (quote is for equipment only) $ 0.00 Mee-Kwon Park $ 43,245.00 Sherrif Tower $ 43,245.00 Belgium Tower $ 43,245.00 Justice Radio Room $ 33,325.00 Justice Phone Room $ 33,325.00 TOTAL CHARGES (exclusive of taxes and shipping costs) $ 196,385.00 Page 24 of 75 4 9 5 5 B u l l i s F a r m R o a d E a u C l a i r e , W I 5 4 7 0 1 C O N F I D E N T I A L sales@wintechnology.com | (877) 946-6300 | wintechnology.com V1_10-21-2025 Mee-Kwon Park, Justice Tower, and Belgium Tower Build QTY ITEM/DESCRIPTION Unit Price Extended Price 1 Eaton 9PXM 12 Slot HW In/Out $ 6,450.00 $ 6,450.00 5 Eaton 9PXM SP PM 4KVA $ 3,750.00 $ 18,750.00 14 Eaton Battery Pack, 9PXM, Bulk Shipping $ 605.00 $ 8,470.00 1 Eaton Bypass, 125A Hardwired BPM125HW $ 2,250.00 $ 2,250.00 1 Eaton Network Card $ 495.00 $ 495.00 1 Eaton 5 yr upgrade to onsite next day response $ 5,180.00 $ 5,180.00 1 Eaton Onsite UPS PM 7x24 $ 1,650.00 $ 1,650.00 PER LOCATION CHARGES (exclusive of taxes and shipping costs) $ 43,245.00 TOTAL CHARGES ALL LOCATIONS (exclusive of taxes and shipping costs) $ 129,735.00 Mee-Kwon Park, Justice Tower, and Belgium Tower Build QTY ITEM/DESCRIPTION Unit Price Extended Price 1 Eaton 9PXM 12 Slot HW In/Out $ 6,450.00 $ 6,450.00 3 Eaton 9PXM SP PM 4KVA $ 3,750.00 $ 11,250.00 10 Eaton Battery Pack, 9PXM, Bulk Shipping $ 605.00 $ 6,050.00 1 Eaton Bypass, 125A Hardwired BPM125HW $ 2,250.00 $ 2,250.00 1 Eaton Network Card $ 495.00 $ 495.00 1 Eaton 5 yr upgrade to onsite next day response $ 5,180.00 $ 5,180.00 1 Eaton Onsite UPS PM 7x24 $ 1,650.00 $ 1,650.00 PER LOCATION CHARGES (exclusive of taxes and shipping costs) $ 33,325.00 TOTAL CHARGES ALL LOCATIONS (exclusive of taxes and shipping costs) $ 66,650.00 Page 25 of 75 4 9 5 5 B u l l i s F a r m R o a d E a u C l a i r e , W I 5 4 7 0 1 C O N F I D E N T I A L sales@wintechnology.com | (877) 946-6300 | wintechnology.com V1_10-21-2025 Notes Freight charges, travel expenses, and applicable taxes are not included. Pricing is for budgetary purposes and subject to change. Page 26 of 75 Item: 6.b. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Rhonda Gorden, Corporation Counsel Meeting Date: February 25, 2026 Department/Office: Corporation Counsel Item Name: Legal Software Program for Corporation Counsel's Office Summary: Legal Software Program for Corporation Counsel's Office along with the Terms and Conditions Regarding Legal Software for Corporation Counsel Recommended Action: Approval to purchase legal software to assist Corporation Counsel's Office work efficiently Attachments: 1. Quote_RocketMatter 2. RM Sales Subscription Agreement Page 27 of 75 Rocket Matter, LLC 5301 North Federal Highway, Suite 230 Boca Raton, Florida 33487 United States QUOTE Quote #—4362 Quote Date—Feb 17, 2026 Expiry Date—01 Apr, 2026 16:56 EDT Payment Terms—Due Upon Receipt BILLED TO Rhonda Gorden Ozaukee County 121 W. Main St. Port Washington, Wisconsin 53074 United States SHIPPED TO 121 W. Main St. Port Washington, Wisconsin 53074 United States Subscription Details Subscription Start Date 01 Mar, 2026 17:05 EST Trial Period 10 days No of billing cycles Renewed until cancellation Billing Frequency every 1 year 1st billing cycle   DESCRIPTION UNITS UNIT PRICEAMOUNT (USD)   Rocket Matter Pro Yearly 4.00 $948.00 $3,792.00     Total $3,792.00       Powered by Chargebee Page 28 of 75 Subscription Agreement You and/or your law firm (“Subscriber”) have requested access to the Rocket Matter® online legal practice management and time and billing solution (the “App”) provided by Rocket Matter, LLC (“Rocket Matter”), a Florida limited liability company. You, and each of your users, agree that the App is subject to the terms of the following subscription agreement (“Agreement”): 1. Term The term of your subscription begins on the date you activate your account. Our default subscription term is quarterly (i.e. three months); however, you can choose a different subscription term at the time of activation. You can also convert your selected subscription term into a longer term at any time by contacting one of our award-winning team members. You can cancel any time by calling and speaking with a product specialist (“PS”); however, we do not provide pro-rated credits or refunds beyond any applicable “money back” guarantee. A more detailed explanation of our “No Refund” policy is described below. A live call with a PS is a necessary step, for your own data security, to cancel your account. This is an extra step that permits us to secure an additional acknowledgement of our data deletion policies before all your data is subject to permanent, unrecoverable deletion. If you don’t properly cancel your account, it will automatically renew for the same term length that was most recently in effect. Yes, it takes an extra five (5) minutes to make a phone call, and everyone is busy, but it’s a really smart call to have for both of us. 2. Fees By giving us your payment information (e.g. credit card information, bank account information) you are expressly giving us permission to charge you for all fees incurred in connection with your account. Rocket Matter reserves the right to modify subscription fees or impose additional fees at anytime by providing 30 days notice to you. Subscription fees are due in advance, when service is first made available to you. For example, if you activate your account on June 1st and you’re on a quarterly billing cycle, then fees for Page 29 of 75 service from June 1 – August 31 are due in full on June 1st. Fees for service from September 1 – November 30 will be due September 1st, and so forth. If you add users mid-cycle additional fees may be due at the time of addition, but we will pro-rate those additional fees to coincide with your existing billing cycle. If we don’t receive timely payment, we reserve the right to suspend or terminate your account. Any accrued but unpaid fees will accrue late charges at the rate of 1% of the balance per month, or the maximum rate permitted by law, whichever is lower, and you give us permission to use your payment information to process payment for such accrued and unpaid fees at any time on or after they have accrued. As with many other online service providers, we work with companies that specialize in payment processing. Generally, here’s how it works: once you provide your payment information to us, it’s then immediately and automatically securely transferred directly to our PCI-compliant payment processing vendor, who stores and maintains the data in accordance with accepted security protocols. (We don’t keep it or store it.) Our App then periodically communicates with our payment processing vendor to request the processing of charges. The payment processor attempts to process the charges and, if successful, deposits the proceeds into one of our bank accounts. You agree that we can share any credit card and related billing information in the manner described above, and also for checking credit and servicing your account. In addition, you give us the right to use this information in response to valid legal process, or for the purpose of establishing or protecting our rights. We don’t assume any responsibility for any use or disclosure by any third parties. 3. Additional Users Each user needs a unique user ID and password to use our App. We reserve the right to assign these credentials, but generally we allow you to choose your own credentials so long as they’re not already in use, aren’t inappropriate or offensive, and don’t infringe upon anyone else’s rights. We don’t authorize sharing user IDs. It’s a bad idea. Sharing login IDs can create all sorts of security issues, especially for professional service firms. If you have a user ID that isn’t being used anymore and you want to transfer it to another person at your firm, contact our support team for assistance. Page 30 of 75 Users with administrative access are able to change user names and settings without the help of a PS. 4. No Refunds. We don’t issue refunds or pro-rated credits. If you contract with us for an annual subscription and decide a few months later that you’d like to cancel, we don’t issue a refund relating to prepaid amounts associated with the remainder of any unused term. We also don’t issue refunds or credits because you didn’t use the service over any particular period of time. The policy helps us efficiently plan for and address anticipated server loads, staffing needs, and product improvements. Simply stated, we have commitments to you that are, in part, driven by your level of commitment to us. We understand that everyone has different levels of investment, so we provide multiple pricing plans that fairly balance your reasonable flexibility needs with our reasonable business needs. 5. Our Responsibilities It’s our ongoing desire to keep the App up, accessible, and fast. We work every day to make that happen. Also, we assure you that all confidential data that you store in your account, will be treated in accordance with the terms set forth in paragraph 10 (“Intellectual Property Rights”) and paragraph 15 (“Response To Legal Process”) below. When we need to schedule maintenance, we will try to schedule it at times when most of our users aren’t typically using the App. We will also give all of our users advance notice by way of an advance alert in the App. If at any time you can’t access your account, please contact a PS. They are available to you by phone between 8am and 8pm Eastern time, or you can email them anytime at support@rocketmatter.com. Nearly all of the support emails we receive are responded to within twenty-four (24) business hours, and most are responded to within an hour. In the unlikely event of a system-wide issue, it is very likely we already know about it (we perpetually monitor our App), and that multiple people are attempting to resolve it as quickly as possible. We all know that the Internet, and often your individual connection to it, can occasionally be slow or even inaccessible. Access issues can adversely Page 31 of 75 affect your experience using the App. Also, it’s possible that events out of our control (e.g. Acts of God, fire, flood, hurricane, other force majeure events, DNS or other attacks), may happen that will also adversely affect our App or your ability to access it. Neither of us is responsible for the effect of any such events. We have implemented a series of highly protective procedures – including working with some of our industry’s most respected hosting platforms and other service providers – that are intended to give us and our partners an extremely high degree of redundancy, security, and reliability. 6. Your Responsibilities The person or firm in whose name the account is activated is ultimately responsible for all use of the account, all actions of users, and all the data uploaded to the account. As such, we strongly recommend that you and each of your users follow “good computing” practices, such as: keeping all user IDs and passwords confidential; frequently changing your passwords; using good anti-virus and security software; and keeping multiple copies of important data in secure, remote locations. Your password should be strong, utilizing combinations of upper and lower case characters, numbers, and special characters. 7. Guidelines for Account Administration It is extremely important that you closely monitor the status and identity of each user on your account – particularly users to whom you assign administrative access. Each user has certain abilities and access rights provided by the App, and we assume no responsibility for acts inconsistent with the guidelines below. Generally, the party who initially activated the account (“Account Holder”) has the authority, during the period for which the party has paid for access to the account, to: (a) cancel the account (b) add, edit, and delete users (including the ability to grant or deny access to “administrative access” and grant or deny access to billing data, reports and functionality); and (c) access any and all data in the account, including the authority to contact support and request that we override existing user-designated access permissions and protocols. A user that has been granted “administrative access” rights in the App automatically has the Page 32 of 75 authority set forth in (b) above, but does not independently have the authority to cancel the account or to override any permissions that have been set in the App, unless such user is also the Account Holder and/or Designated Payor (defined below). The party or entity whose credit card and/or other payment information being used for the account (“Designated Payor”) will have the same access rights as the Account Holder, even if the Designated Payor is not the same person or entity as the Account Holder. Accordingly, the Account Holder should use extreme care when determining the Designated Payor, and review such information regularly to confirm its accuracy. NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN, AT ALL TIMES WE RESERVE THE EXCLUSIVE RIGHT (BUT DO NOT ASSUME THE OBLIGATION) TO REQUEST ANY ADDITIONAL EVIDENCE THAT WE BELIEVE IS REASONABLE AND SUFFICIENT TO ESTABLISH THAT THE PERSON REQUESTING ANY PARTICULAR ADMINISTRATIVE ACTION HAS THE REQUISITE LEGAL AUTHORITY TO DO SO. IN ADDITION, DUE TO THE SENSITIVE NATURE OF SUBSCRIBER DATA, PRIOR TO COMPLETING ANY ADMINISTRATIVE ACTION ON YOUR BEHALF WE RESERVE THE RIGHT TO REQUIRE A SIGNED, NOTARIZED STATEMENT OR AFFIRMATION: (A) ATTESTING TO THE EXISTENCE OF SUFFICIENT LEGAL AUTHORITY FOR YOU TO DIRECT US TO PERFORM THE REQUESTED ADMINISTRATIVE ACTION; AND (B) AGREEING TO INDEMNIFY, HOLD HARMLESS AND DEFEND ROCKET MATTER (AND ITS PARENT, DIRECTORS, OFFICERS, EMPLOYEES AND AGENTS) FROM AND AGAINST ANY CLAIM ARISING FROM OR RELATING TO YOUR LEGAL AUTHORITY TO DIRECT COMPLETION OF THE ADMINISTRATIVE ACT REQUESTED. 8. Activities We Don’t Allow Our App is not to be used for: (a) any independent licensing, sub-licensing, renting, leasing, or other kind of resale; (b) any distribution of “spam”; (c) sending, storing or uploading any obscene, unlawful or infringing material, or violating anyone’s rights; (d) sending, storing, or uploading any malicious code, viruses, or the like, or doing anything that disrupts the performance of Page 33 of 75 the App generally; (e) impersonating anyone, including our personnel; (f) providing support or resources to organizations designated by the United States government as terrorist organizations; (g) attempting to gain unauthorized access to our servers or partners; (h) attempting to circumvent or interfere with any of our user or usage metering or pricing, or attempting to thwart any restrictions or limitations that accompany the ordinary use of the App; (i) any unlawful or unethical activity, including the unauthorized practice of law, fraudulent billing, and any action prohibited by the applicable rules governing the practice of law. The App is not to be accessed in any way other than by the Rocket Matter provided or authorized login interface. 9. Terminating Your Account We reserve the right to suspend or terminate your account at any time; however, as a practical matter, suspension or termination usually only happens in two circumstances: (a) you haven’t paid your subscription fee on time; or (b) you haven’t complied with our subscription terms. In most cases, in the event of non-payment a PS will make a reasonable attempt to contact you to provide you with an opportunity to bring your account current. In the event of a breach of subscription terms, our precise course of action will depend upon the nature of the breach and the effect, if any, on our service as a whole and our intellectual property rights. If an account is terminated or cancelled for any reason (by you or us), all data existing in the account (including, but not limited to, contacts, calendar entries, uploaded documents, tasks, and so forth), will be permanently deleted within approximately one hundred and eighty (180) days of account termination. Accordingly, if you do choose to leave us (at the end of your subscription term or otherwise) it’s extremely important that you plan ahead and remove and/or backup your data prior to the expiration of the paid term in effect. Page 34 of 75 A PS will gladly provide you with instructions for retrieving your data during an active subscription period. If your account is terminated before you’ve retrieved data that you need, you may request that we schedule an attempted “restore” of a previously licensed account. Restores requested within ninety (90) days of termination are occasionally possible but they require the intervention of technical personnel and will incur additional fees. A successful restore consists of a re-activation of an account to its status as it existed on the last date of paid service. Restores are not guaranteed as they are conditional upon several factors, including the frequency of the automated backup and deletion procedures executed by our technical partners. 10. Intellectual Property Rights The App is owned and operated by Rocket Matter, LLC, a Florida limited liability company. Our company websites, our manuals, FAQs, and all related collateral materials, in addition to our name, logos, taglines, and goodwill all belong exclusively to us. Your rights to use the App and the related materials are subject to the terms of this Agreement. We don’t grant any rights to use anything else without written consent from one of our authorized company officers. We don’t allow anyone to: (a) modify, copy, or create derivative works based on our App, its copyrighted design, or its “look and feel”; (b) frame or mirror any part of the App; (c) use any “bots”, “spiders”, scripts, or other similar devices or processes in connection with our App; (d) apply or attempt to apply any virus, worm, Trojan horse or similar malicious code to our App; or (e) reverse engineer, decompile or disassemble our App. Data that you upload or post to the App, including items such as your documents, your contacts, your tasks, your billing data, and your calendar entries (“Subscriber Data”) is treated as strictly confidential, and we won’t use it or disclose it to anyone, except as set forth in this Agreement. For security purposes we do not detail our specific internal policies with respect to Subscriber Data; however, we can assure you that access to Subscriber Data is not only treated as confidential with respect to third parties but also highly restricted within our own organization. We only access and use Subscriber Data: (a) with your consent; (b) to address Page 35 of 75 technical problems or handle support issues, and then only in a highly confidential manner; and (c) as we believe may be required to permit the normal operation of the App and comply with applicable law. Subscriber Data doesn’t include data relating to the use or operation of our App, such as anonymous usage-related data and technical-related data that we collect in connection with the use of the App (“Usage Data”). As is common with most software-as-a-service providers, we reserve the right to collect, monitor, aggregate and use Usage Data in any way so long as we do not: publicly disclose (without your prior consent) any of your Subscriber Data; publicly associate any of your Subscriber Data with you; or disclose any private or personally identifiable information about you. Usage Data improves the functionality and performance of our App, provides us with real, actionable data on user preferences and behaviors, determines performance benchmarks, and aids us in developing helpful content for lawyers and the legal community. As between you and us, Subscriber Data is confidential and yours; however, you give us as worldwide license to host, copy, transmit and display your data as is necessary for the normal operation of our App, in connection with the inter-operation of our App with other third-party Apps with which we integrate, and as otherwise noted in this Agreement. We claim no ownership rights whatsoever (by express or implied lien, operation of law, or otherwise) in any Subscriber Data that you upload to our App; provided, however, access and availability to the Subscriber Data is subject to the terms and conditions contained in this Agreement. 11. Liability Limitations WITH THE SOLE EXCEPTION OF THE EXPRESS TERMS OF ANY SERVICE-LEVEL GUARANTEE OR “MONEY BACK” GUARANTEE THEN IN EFFECT, THE APPLICATION, AND ALL OF ITS RELATED MATERIAL, IS MADE AVAILABLE “AS IS”, “WITH ALL FAULTS” AND “AS AVAILABLE.” ROCKET MATTER MAKES NO WARRANTIES OR REPRESENTATIONS OF ANY KIND WITH RESPECT TO THE APPLICATION, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, ANY WARRANTIES OF MERCHANT-ABILITY, FITNESS FOR A Page 36 of 75 PARTICULAR PURPOSE, OR NON-INFRINGEMENT, EACH OF WHICH IS HEREBY EXPRESSLY DISCLAIMED. THERE IS NO GUARANTEE THAT ACCESS TO THE APPLICATION WILL BE UNINTERRUPTED OR ERROR-FREE OR THAT ANY DEFECTS WILL BE CORRECTED. ROCKET MATTER IS NOT LIABLE FOR DAMAGES ARISING OUT OF, OR IN CONNECTION WITH, THE USE OF, OR THE INABILITY TO USE, THE SERVICE. ROCKET MATTER IS NOT LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, PUNITIVE, OR EXEMPLARY DAMAGES ARISING FROM OR RELATING TO THE SERVICE. THE MAXIMUM LIABILITY WITH RESPECT TO ANY SINGLE INCIDENT ARISING OUT OF OR RELATING TO THIS AGREEMENT SHALL NOT EXCEED THE AMOUNT PAID BY YOU TO ROCKET MATTER FOR YOUR SUBSCRIPTION DURING THE 12 MONTHS PRIOR TO THE INCIDENT. THE FOREGOING LIMITATION OF LIABILITY SHALL APPLY EVEN IF ROCKET MATTER HAD BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, KNEW OF THE POSSIBILITY, OR SHOULD HAVE KNOWN OF THE POSSIBILITY, REGARDLESS OF HOW SUCH DAMAGES MAY HAVE ARISEN, AND REGARDLESS OF THE LEGAL OR EQUITABLE THEORY UPON WHICH A CLAIM IS BASED. From time to time we may provide functionality that facilitates access to, or integrates with, other third-party applications or services (e.g. synchronization with Google® calendar, DropBox®, Evernote®, Box®, LawPay®). You give us the right to use Subscriber Data as required for the normal interaction and inter-operation of our App with the third-party application. We do not assume any responsibility for the operation or support of such application, the terms and conditions for use of those services – including important terms and conditions which may relate to their use of Subscriber Data – are set by the respective providers. THE WARRANTY LIMITATIONS, DISCLAIMERS, AND OTHER LEGAL PROTECTIONS APPLICABLE TO ROCKET MATTER HEREIN MAY BE ASSERTED IN FULL BY ITS PARENT, DIRECTORS, OFFICERS, EMPLOYEES, AGENTS AND AFFILIATED COMPANIES, AND EACH ARE INTENDED THIRD-PARTY BENEFICIARIES OF SUCH PROTECTIONS. Page 37 of 75 12. Assignment/Notices We may assign our rights or delegate our duties without your consent so long as such action doesn’t have an adverse effect on the functionality of your account; however, subscribers cannot assign any rights without our written consent, which we won’t unreasonably withhold or delay. Any notice permitted or required to be given by you will be deemed given and effective when sent to us by overnight mail, through an internationally recognized carrier (e.g. FedEx, UPS, USPS), addressed to headquarters address listed on our website, marked “Attention: General Counsel.” We will send reasonable notice to you by sending an e-mail to the official e-mail address you provided us in your account contact information, and such notice shall be deemed given upon reasonable confirmation of successful e- mail delivery. 13. Comments and Suggestions We welcome your comments and suggestions, and our design team regularly reviews them. Submitting comments and suggestions is completely voluntary. We don’t provide any compensation or acknowledgement for them, but we value them as important feedback. Upon providing it to us, you grant to us a perpetual, irrevocable, worldwide, royalty-free license to use and incorporate the feedback in any manner relating to the use, improvement, marketing or operation of the Application. Please don’t ever send us anything that may infringe upon someone else’s rights or violate any confidences. We don’t want any such information, we would never purposefully accept or use any such information, and assume no responsibility for it. 14. Indemnity You agree to indemnify, hold harmless, and defend Rocket Matter from and against any and all claims, losses, damages and expenses, including reasonable attorneys’ fees, arising out of or relating to: (a) your Subscriber Data; (b) your use of the App; and (c) your negligent acts or omissions, or those of your authorized users. Page 38 of 75 15. Response to Legal Process The privacy and security of account data is of the utmost importance to us. If we are served with a legal request to produce or disclose any account data (such as via subpoena or court order) we will first provide the affected Account Holder(s) with notice of the disclosure request so as to provide such Account Holder(s) with the opportunity to promptly intervene, unless we are specifically prohibited from doing so by law or court order. We reserve the right to take any action that is necessary to comply with law, to protect our rights, or to protect the rights of our other subscribers. 16. Miscellaneous This Agreement shall be interpreted and construed in accordance with the laws of the State of Florida. Any dispute arising out of, or relating to, this Agreement that has not been resolved after a reasonable attempt by the parties (which attempt shall include at least one (1) in-person meeting or video conference between principals of each party with full authority to resolve the dispute), and which does not directly relate to the: (a) enforcement of our intellectual property rights; or (b) claim for injunctive relief, shall be submitted to arbitration in accordance with the Commercial Arbitration Rules of the American Arbitration Association then in effect. The arbitration shall be conducted in Palm Beach County, Florida, unless otherwise mutually agreed. Any action outside of the scope of arbitration shall be brought exclusively in courts situated in Palm Beach County, Florida, and you consent to the exclusive jurisdiction of such courts. We agree that the prevailing party in any litigation or arbitration shall be entitled to recover reasonable legal fees, costs and disbursements from the non-prevailing party. In the event that any provision of this Agreement is held illegal, void or ineffective, the remaining portions will remain in full force and effect. This Agreement shall not be construed so as to create any third-party beneficiaries, except as specifically stated herein. Rocket Matter may modify this Agreement from time to time and such modification shall be automatically effective upon posting in the App or on the company website at www.rocketmatter.com. Continued use of the service after the posting of a revised Agreement constitutes your acceptance of the revised Page 39 of 75 Agreement. This Agreement constitutes the entire agreement between the parties regarding the subject matter contained herein and supersedes all prior and contemporaneous undertakings and agreements, whether written or oral. The Rocket Matter App is controlled, operated and administered by Rocket Matter from its offices within the United States of America. Data used in connection with the App, and the App itself, is hosted on servers physically located in the United States. We make no representation that the App is appropriate or available for use at other locations outside the United States. If you access the App from a location outside the United States you are solely responsible for compliance with all applicable local laws, including, but not limited to, the export and import regulations of other countries. You agree that use of Rocket Matter is subject to the United States Export Administration Laws and Regulations. Page 40 of 75 Item: 6.c. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Chris McDonell, Human Resources Director Meeting Date: February 25, 2026 Department/Office: Human Resources Item Name: Establishing the 2027-2030 Salaries for the Offices of the Sheriff and Clerk of Courts Summary: In 2023, the County implemented a new wage scale following a salary study for non-represented employees during the current 2023–2026 term of the Sheriff and Clerk of Court. The revised wage structure, combined with continued step progression for second-in-command positions, created salary compression and the risk of salary inversion between these elected officials and their direct reports. Staff met individually with the Sheriff and Clerk of Court to review the wage scale impacts and the recommendation presented in this resolution. Since January 2023, the Undersheriff has voluntarily deferred three scheduled step increases to ensure his compensation did not exceed the Sheriff’s salary. As a result, inversion was temporarily avoided, not resolved. The proposed 2027–2030 salaries ensure that the Sheriff and Clerk of Court earn more than the second-in-command positions within their respective offices. The 2023 - 2026 Ozaukee County Salaries are included for reference: 2023 2024 2025 2026 Sheriff $125,259.50 $128,390.99 $131,600.77 $134,890.79 Clerk of Courts $87,402.53 $89,587.59 $91,827.28 $94,122.97 Recommended Action: Staff respectfully requests that the 2027-2030 Salaries of County Officials be approved. Attachments: 1. RESOLUTION ELECTED SALARY Page 41 of 75 RESOLUTION NO. ESTABLISHING THE 2027-2030 SALARIES FOR THE OFFICES OF THE SHERIFF, CLERK OF COURTS WHEREAS, the Finance Committee has reviewed the salaries of the elected officials and recommends the following salaries for 2027, 2028, 2029 and 2030 for the Offices of the Sheriff and Clerk of Court: Current 2027 2028 2029 2030 Sheriff $134,890.79 $153,185.38 $161,318.45 $169,777.74 $174,839.87 Clerk of Courts $94,122.97 $105,206.40 $110,992.75 $117,097.35 $123,537.71 FURTHER RESOLVED, that the salaries as established shall be in lieu of all fees, including per diem and other forms of compensation for services rendered, and with the exception of reimbursement to all officials for expenses actually and necessarily incurred in the performance of official duties, including expenses incurred for traveling within and outside of Ozaukee County; and FURTHER RESOLVED that the officials shall contribute to the Wisconsin Retirement System as determined by Section 40.05 or any other applicable provision of the Wisconsin Statutes; and FURTHER RESOLVED, that the County shall offer each official the Group Health Insurance Plan, available to all employees, per Section 4.03(20) of the County Policy and Procedural Manual, as modified from time to time; and FURTHER RESOLVED, that each official shall collect the fees pertaining to his or her office, keep a complete record of all fees received in the form prescribed by the board, remit the fees to the County Treasurer by the end of each month and file a duly verified record of the total annual receipts collected with the County Clerk within 20 days of the close of the calendar year. Dated at Port Washington, Wisconsin, this 4th day of March, 2026. SUMMARY: Establishing the 2027-2030 Salaries for the Offices of the Sheriff, Clerk of Courts and Coroner. VOTE REQUIRED: Majority FINANCE COMMITTEE Page 42 of 75 Item: 7.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jay McMahon, Finance Director, Sandi Tretow, County Treasurer, Kellie Kretlow, County Clerk Meeting Date: February 25, 2026 Department/Office: Finance Department Item Name: Wire Transfers #4500 - #4514 and January Schedule of Vouchers Summary: Review of Wire Transfers 4500 to 4514 and Schedule of Vouchers January 2026 totaling $5,001,303.49. Recommended Action: Review and discuss. Attachments: 1. Wire transfers 4500-4514 January vouchers Page 43 of 75 Page 44 of 75 Page 45 of 75 Item: 8.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: February 25, 2026 Department/Office: County Clerk Item Name: County Clerk Summary: Monthly Report Recommended Action: None Attachments: 1. County Clerk Jan Month End Finance Report Page 46 of 75 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services $2 $2 - ($2) 0.00% Intergovernmental Charges $25,313 $25,313 $51,600 $26,287 49.06% Interdepartmental Charges $650 $650 $86,000 $85,350 0.76% Licenses & Permits $575 $575 $41,751 $41,176 1.38% Other Revenue $3,191 $3,191 $36,200 $33,009 8.81% Total Revenues $29,731 $29,731 $215,551 $185,820 13.79% Expenditures Salaries $35,286 $35,286 $439,318 $404,032 8.03% Fringe Benefits $19,285 $19,285 $136,953 $117,668 14.08% Travel/Training $773 $773 $28,977 $28,204 2.67% Supplies $62,800 $62,800 $302,007 $239,207 20.79% Purchased Services $603 $603 $87,425 $86,822 0.69% Interdepartment Charges $3,173 $3,173 $42,443 $39,270 7.48% Other Expenses $49 $49 $7,057 $7,008 0.69% Total Operating Expenditures $121,969 $121,969 $1,044,180 $922,211 11.68% Capital Outlay Total Expenditures $121,969 $121,969 $1,044,180 $922,211 11.68% Net Increase (Decrease) ($92,238) ($92,238) ($828,629) ($736,391) 11.13% E q u i t y: Ozaukee County Committee Report General Fund County Clerk For the One Month Ending Saturday, January 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 2/20/2026 Page 47 of 75 Item: 8.b. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jay McMahon, Finance Director Meeting Date: February 25, 2026 Department/Office: Finance Department Item Name: Finance Summary: Monthly Report Recommended Action: None Attachments: 1. 02 Directors Report Page 48 of 75 Page 49 of 75 Page 50 of 75 Page 51 of 75 Page 52 of 75 Page 53 of 75 Page 54 of 75 Page 55 of 75 Page 56 of 75 Item: 8.c. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Chris McDonell, Human Resources Director Meeting Date: February 25, 2026 Department/Office: Human Resources Item Name: Human Resources Summary: 2026 Wellness Program The 2026 Wellness Program is underway, including on-site biometric screening opportunities offered at multiple County facilities to improve accessibility for staff across departments and shifts. Eligible employees and covered family members enrolled in the County health plan may participate. The program continues to provide structured incentives tied to completion of required wellness activities and point thresholds. Participants who meet program standards may qualify for premium contribution reductions and additional wellness incentives. The deadline to complete requirements for the 2026 incentive year is December 31, 2026. Employee Assistance Program The County transitioned to Sun Life as its Employee Assistance Program provider to ensure continued access to confidential support services for employees and their families. The program offers short-term counseling, as well as resources related to personal, legal, and financial matters. Updated program information has been distributed to departments in response to employee inquiries, and HR will continue promoting awareness of available services. Utilization trends and overall program engagement will be monitored, with updates provided to leadership as appropriate. Pet Insurance Ozaukee County continues to make voluntary pet insurance available to all employees through MetLife. This benefit is entirely employee-paid and does not impact the County’s budget. Employees may enroll at any time during the year, and coverage options include accident, illness, and optional preventive care. Educational materials and informational webinars have been shared to increase awareness and help employees make informed decisions about coverage for their pets. Recommended Action: None Attachments: 1. HR Financials Page 57 of 75 Current 2026 2026 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries $16,888 $16,888 $340,220 $323,332 4.96% Fringe Benefits $13,232 $13,232 $111,204 $97,972 11.90% Travel/Training - - $2,201 $2,201 0.00% Supplies $16,968 $16,968 $22,852 $5,884 74.25% Purchased Services $4,699 $4,699 $52,903 $48,204 8.88% Interdepartment Charges $1,919 $1,919 $24,208 $22,289 7.93% Other Expenses $968 $968 $2,001 $1,033 48.38% Total Operating Expenditures $54,674 $54,674 $555,589 $500,915 9.84% Capital Outlay Total Expenditures $54,674 $54,674 $555,589 $500,915 9.84% Net Increase (Decrease) ($54,674) ($54,674) ($555,589) ($500,915) 9.84% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the One Month Ending Saturday, January 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 2/18/2026 Page 58 of 75 Item: 8.d. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jason Dzwinel, County Administrator Meeting Date: February 25, 2026 Department/Office: Information Technology Item Name: Information Technology Summary: Monthly Report Recommended Action: None Attachments: 1. Communications Services January_2026 2. IT Financials_January_2026 Page 59 of 75 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Other Revenue $29,413 $29,413 $83,370 $53,957 35.28% Total Revenues $29,413 $29,413 $83,370 $53,957 35.28% Expenditures Salaries $9,914 $9,914 $154,178 $144,264 6.43% Fringe Benefits $7,280 $7,280 $57,397 $50,117 12.68% Travel/Training - - $2,500 $2,500 0.00% Supplies - - $45,101 $45,101 0.00% Purchased Services $34,555 $34,555 $171,210 $136,655 20. 18% Interdepartment Charges $1,105 $1,105 $15,274 $14,169 7. 23% Other Expenses - - $783 $783 0.00% Total Operating Expenditures $52,854 $52,854 $446,443 $ 393,589 11.84% Capital Outlay Total Expenditures $52,854 $52,854 $446,443 $393,589 11. 84% Net Increase (Decrease) ($23,441) ($23,441) ($363,073) ($339,632) 6.46% E q u i t y: Ozaukee County Committee Report General Fund InformationTechnology-Radio Services For the One Month Ending Saturday, January 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 2/12/2026 Page 60 of 75 Current Month Actual 2026 YTD Actual 2026 Amended Budget Budget Balance % Budget YTD Revenues Interdepartmental Charges $156,682 $156,682 $1,835,000 $1,678,318 8.54% Total Revenues $156,682 $156,682 $1,835,000 $1,678,318 8 .54% Expenditures Salaries $28,833 $28,833 $434,325 $405,492 6.64% Fringe Benefits $22,014 $22,014 $191,951 $169,937 11.47% Travel/Training - - $5,500 $5,500 0.00% Supplies - - $34,199 $34,199 0.00% Purchased Services $49,925 $49,925 $1,168,000 $1,118,07 5 4.27% Interdepartment Charges - - $200 $200 0.00% Other Expenses - - $825 $825 0.00% Total Operating Expenditures $100,772 $100,772 $1,835, 000 $1,734,228 5.49% Capital Outlay Total Expenditures $100,772 $100,772 $1,835,000 $1,734, 228 5.49% Net Increase (Decrease) $55,910 $55,910 - ($55,910) 0.00 % E q u i t y: Ozaukee County Committee Report Internal Service Fund Information Technology For the One Month Ending Saturday, January 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amen ded Bdgt 2/12/2026 Page 61 of 75 Item: 8.e. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Sandi Tretow, County Treasurer Meeting Date: February 25, 2026 Department/Office: Treasurer Item Name: County Treasurer Summary: February Treasurer's Report and Summary Recommended Action: None Attachments: 1. February Treasurer's Report Page 62 of 75 OZAUKEE COUNTY TREASURER ADMINISTRATION CENTER 121 WEST MAIN STREET P.O. BOX 994 PORT WASHINGTON, WI 53074-0994 Website: www.ozaukeecounty.gov Sandra Tretow Phone: Local (262) 284-8280 County Treasurer Metro (262) 238-8280 Email: stretow@ozaukeecounty.gov Fax: Local (262) 284-8373 Metro (262) 238-8373 FINANCE COMMITTEE Wednesday, February 25, 2026 SUMMARY OF TREASURER’S OFFICE ACTIVITIES Tasks completed: • Month-end activities • Reconciled bank statements to general ledger • Approved invoices in Docuware • Daily tasks in office – verify daily monetary activities (deposits, transfers, wires, etc.) • Mailed 722 delinquent tax statements • Assessment – starting to prepare 2026 work rolls for the municipal assessors • Working with municipalities to close out January tax collections and receipt settlement payments paid to Ozaukee County • Record January Drainage District payments from tax roll. • Shifted from municipality tax collection to County tax collection February 1st. Future goals/events: • Anticipate Certified Payments to be ready to integrate Point of Sale payments with our tax collection software soon. We were hoping to be ready before February 1st, but are hoping March. • Reports to State – Lottery & Gaming Credit and First Dollar Credit as well as Settlement reports. Please “Like” and “Follow” the Ozaukee County Treasurer’s Office Facebook Page and ask your constituents to do the same. We post a lot of helpful and interesting information. Page 63 of 75 CASH Cash ending January is up 7,163,610$ from last January: Cash 2026, 46,569,941$ 2025 39,406,331$ Increase of 7,163,609.82$ 18.18% All funds are either collateralized, or guaranteed by the State’s Public Deposit (per s. 20.144(1) Wisconsin Statutes, the FDIC or the Federal government. REVENUES Interest and penalty revenues are up from last year through January: January 2026, 23,092$ 2025 9,908$ Increase of 13,184.07$ 133.06% Budget 2026, 280,000$ 2025 280,000$ Budget/Actual 2026 8.25% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through January: January 2026, 220,574$ 2025 181,696$ Increase of 38,877.81$ 21.40% Budget 2026, 210,000$ 2025 280,000$ Budget/Actual 2026 105.04% The interest earning revenues are from cash investments. All of our bank accounts earn interest except our checking, payroll and treasurer’s petty cash. Sales tax revenue is up from last year through November, see page 6: November 2025, 11,390,467$ 2024 11,143,212$ Increase of 247,255.00$ 2.22% Budget 2025, 12,232,000$ 2024 11,677,265$ Budget/Actual 2025 93.12% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2026 570,317$ 2025 613,645$ Decrease of (43,328.00)$ -7.06% Number of delinquent parcels: 2026 133 2025 182 Decrease of -49 -26.92% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES TREASURER’S REPORT FINANCE COMMITTEE FEBRUARY 2026 REPORTING PERIOD: January, 2026 Working through sales of foreclosure properties - City of Mequon home and City of Cedarburg lot. Transfers of property to take place in February. 2022 Tax Year Foreclosure - work continuing with publishing notice in Ozaukee Press. Variances of cash from month to month and year to year January include the following: bond reimbursements to treasurer cash, spending from fund balances, fund balance used to reduce levy, carryover of funds and timing of spending, number of payrolls within a month, delinquent tax balance, amount of current year taxes collected and timing of payments due to the county, general obligation debt refinancing, and federal and state granting. All delinquent taxes are subject to interest of 1% per month and penalty of .5% per month (fraction of a month counts as a whole month) from January1st until paid in full. The County’s sales tax rate is 5.5% which is comprised of the following: 5.0% State and 0.5% County. Of the 0.5% allocated for County sales tax, the County receives 97.75%, the State retains 1.75% and the retailers retain .5% Page 1 Page 64 of 75 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance January 1, 2026 37,165.11$ Receipts: Transfers from Money Market #2 5,888,229.62$ Voids and Stop Payments 2,225.84$ Total Monthly Receipts 5,890,455.46$ Total Balance & Receipts 5,927,620.57$ Disbursements: ### County Orders (566240-567038) (3,847,311.33)$ Wire Transfers (wt# 4484-4506) (2,046,056.59)$ ACH Transfers (34,252.65)$ Total Monthly Disbursements (5,927,620.57)$ MAIN CHECKBOOK Balance January 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 1,772,286.24$ Outstanding County Checks (1,772,286.24)$ Deposit in Transit MAIN CHECKBOOK Balance January 31, 2026 -$ MONEY MARKET #1 CHECKBOOK Balance January 1, 2026 46,208.19$ Receipts: Department Direct Deposit Receipts 2,264,726.89$ Real Estate Tax Receipts, Electronic 45,670.53$ January Tax Settlement Payments 11,709,682.19$ January Drainage - Settlement 24,597.84$ January Ag Use - Settlement 9,516.22$ Baseball Stadium Payment 546.41 Interest Earnings 115.61$ Total Monthly Receipts 14,054,855.69$ Total Balance & Receipts 14,101,063.88$ Disbursements: Transfers to Money Market #2 (14,060,248.22)$ Voids and NSF payments (15,700.05)$ Total Monthly Disbursements (14,075,948.27)$ MONEY MARKET #1 CHECKBOOK Balance January 31, 2026 25,115.61$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 25,115.61$ Deposit in Transit -$ MONEY MARKET #1 CHECKBOOK Balance January 31, 2026 (3.91%)APY 25,115.61$ Page 2 Page 65 of 75 MONEY MARKET #2 CHECKBOOK Balance January 1, 2026 18,524,552.64$ Receipts: Department Receipts 1,292,298.74$ Real Estate Tax Receipts 94,669.12$ RLF Payments 983.82$ NSF Replace 9,676.60$ Reimburse Tax Deed Expense 821.80$ January Tax Settlement Payments 507,008.75$ Drainage District Settlement Payment 827.52$ From Clerk of Courts - Unclaimed Funds 58,778.86$ Transfer from PWSB - Parks Reservations 718.14$ Transfers from Money Market #1 14,060,248.22$ Transfer from Register of Deeds 276,390.88$ Interest Earnings 76,463.29$ Total Monthly Receipts 16,378,885.74$ Total Balance & Receipts 34,903,438.38$ Disbursements: Transfers to Main Checkbook (5,888,229.62)$ Transfers to Payroll Checkbook (3,416,214.75)$ NSF Checks (135.00)$ Transfer to ARPA Total Monthly Disbursements (9,304,579.37)$ MONEY MARKET #2 Balance January 31, 2026 25,598,859.01$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 25,598,859.01$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance January 31, 2026 (4.02%)APY 25,598,859.01$ PAYROLL CHECKBOOK Balance January 1, 2026 -$ Receipts: Transfers from Money Market #2 3,416,214.75$ Total Monthly Receipts 3,416,214.75$ Total Balance & Receipts 3,416,214.75$ Disbursements: Salary Orders (#442342-442348) (6,450.36)$ Salary Direct Deposit (#397589-399510) (3,409,764.39)$ Total Monthly Disbursements (3,416,214.75)$ PAYROLL Balance January 31, 2026 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 4,527.31$ Outstanding Payroll Checks (4,527.31)$ PAYROLL CHECKBOOK Balance January 31, 2026 -$ PAGE 3 Page 66 of 75 REVENUE YTD Interest Investments 220,573.81$ 210,000$ (January) Curlers Building Maint 789.86 - (January) Interest Health Care Trust 90.66 - (January) Interest Veteran's Memorial Trust 75.03 300 (January) Interest Transit Trust Fund 151.95 - (January) Interest on Delinquent Taxes 15,097.10 185,000 (January) Penalty on Delinquent Taxes 7,994.97 95,000 (January) Sales Tax General Fund 1,081,861.68 12,232,000 (November) Use Value Penalty Tax 13,728.81 50,000 (January) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 150,500.45 4.05% (January) APY Summit Credit Union, CD (General Fund) 567,043.43 4.22% (January) APY LGIP, Savings (General Fund) 8,974,869.51 3.70% (January) APY WISC (General Fund) 94,931.95 3.63% (January) APY WISC CD's (General Fund) 5,234,825.01 3.78% (January) APY WISC Securities (General Fund) 2,490,045.94 3.77% (January) APY PWSB, Money Market (Curlers Association Building Maint) 250,182.29 3.92% (January) APY PWSB, Money Market (Health Care Trust) 28,715.27 3.92% (January) APY PWSB, Money Market (Veteran's Memorial Trust) 23,766.59 3.92% (January) APY PWSB, Money Market (Register of Deeds) 434,852.32 3.93% (January) APY PWSB, Money Market (Tax Collection) 17,167.60 3.92% (January) APY PWSB, Money Market (Transit Trust Fund) 48,129.62 3.92% (January) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 15,737.78 3.90% (January) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,223,498.54 3.92% (January) APY PWSB, Opioids Settlement 1,727,107.07 3.92% (January) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2026 ANNUAL BUDGET 2026 Page 4 Page 67 of 75 2025 MONTHLY SPECIAL ASSESSMENTS COLLECTED (RED) MONTH CERT TOTAL CERT RECEIPTS MO END TOTAL JANUARY 57,294.27$ 4,963.09$ 52,331.18$ FEBRUARY 52,331.18$ 52,331.18$ MARCH 52,331.18$ 52,331.18$ APRIL 52,331.18$ 52,331.18$ MAY 52,331.18$ 52,331.18$ JUNE 52,331.18$ 52,331.18$ JULY 52,331.18$ 52,331.18$ AUGUST 52,331.18$ 52,331.18$ TAX SALE 52,331.18$ 52,331.18$ SEPTEMBER 52,331.18$ 52,331.18$ OCTOBER 52,331.18$ 52,331.18$ NOVEMBER 52,331.18$ 52,331.18$ DECEMBER 52,331.18$ 52,331.18$ TOTAL RECEIPTS 4,963.09$ Page 5 Page 68 of 75 2025 MONTHLY REDEMPTION REPORT TAXES MONTH CURR TOTAL CURR RECEIPTS NEW TOTAL JANUARY 666,658.71$ 96,341.99$ 570,316.72$ FEBRUARY 570,316.72$ 570,316.72$ MARCH 570,316.72$ 570,316.72$ APRIL 570,316.72$ 570,316.72$ MAY 570,316.72$ 570,316.72$ JUNE 570,316.72$ 570,316.72$ JULY 570,316.72$ 570,316.72$ AUGUST 570,316.72$ 570,316.72$ TAX SALE 570,316.72$ 570,316.72$ SEPTEMBER 570,316.72$ 1,016,280.64$ OCTOBER 1,016,280.64$ 1,016,280.64$ NOVEMBER 1,016,280.64$ 1,016,280.64$ DECEMBER 1,016,280.64$ 1,016,280.64$ TOTAL RECEIPTS 1,016,280.64$ 96,341.99$ Page 6 Page 69 of 75 SALE YEAR 2022 % #Parcels 2023 % #Parcels 2024 % #Parcels 2025 % #Parcels 2026 % #Parcels CO LEVY 21,429,276 22,280,401 22,949,856 23,763,831 24,190,754 JAN 564,610 2.63% 154 566,895 2.54% 146 580,637 2.53% 140 613,645 2.58% 182 570,317 2.36% 133 FEB 544,510 2.54% *541 525,357 2.36% *631 520,861 2.27% *517 541,740 2.28% *576 MAR 512,296 2.39% *474 496,913 2.23% *412 488,424 2.13% *389 526,995 2.22% *404 APR 445,611 2.08% *348 467,696 2.10% *344 476,688 2.08% *318 475,120 2.00% *351 MAY 423,011 1.97% *310 451,323 2.03% *314 433,473 1.89% *271 442,185 1.86% *305 JUN 410,740 1.92% *279 433,619 1.95% *274 391,106 1.70% *263 420,294 1.77% *286 JUL 379,925 1.77% *249 410,330 1.84% *234 381,989 1.66% *228 387,784 1.63% *251 AUG 364,487 1.70% *301 395,693 1.78% *291 364,882 1.59% *260 349,818 1.47% *306 TAX SALE 621,043 2.90% 287 713,254 3.20% 273 622,327 2.71% 253 841,848 3.54% 301 SEP 780,481 3.64% 287 956,327 4.29% 241 862,122 3.76% 222 1,016,281 4.28% 245 OCT 685,065 3.20% 221 847,067 3.80% 210 828,894 3.61% 203 900,118 3.79% 212 NOV 628,481 2.93% 185 779,393 3.50% 180 707,782 3.08% 178 859,809 3.62% 181 DEC 600,870 2.80% 170 664,872 2.98% 167 653,734$ 2.85% 155 666,659 2.81% 154 Dollars listed are from the tax certificate roll. Certificates are issued by law on September 1 for delinquent current year taxes and are added to the prior year delinquent taxes due. % listed is the % of levy uncollected. The number and dollars listed for September through January are all tax certificates. *The number of parcels listed for February through August includes both current year delinquent parcels and prior year tax certificates. The dollars do not include current year delinquent taxes. We have 3 property owners on a payment plan at this time. Page 7 Page 70 of 75 2026 2025 2024 2023 2022 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 Tax Certificate Balances 2022-2026 2026 2025 2024 2023 2022 JAN FEB MAR APR MAY JUNE JULY AUG TAX SALE SEPT OCT NOV DEC Page 8 Page 71 of 75 SALES TAX INCOME MONTH COUNTY RECEIVES MONTH SALES OCCURRED 2026 2025 2024 2023 2022 SALES TAX MONEY AND SALES TAX COLLECTED January November 1,081,862$ 1,281,360$ 699,925$ 819,961$ 819,968$ February December 1,056,488$ 1,431,574$ 1,213,586$ 1,004,389$ March January 828,851$ 827,000$ 780,367$ 753,101$ April February 757,758$ 601,202$ 708,888$ 791,175$ May March 1,169,049$ 1,163,948$ 951,640$ 752,730$ June April 837,171$ 902,918$ 1,075,074$ 1,032,797$ July May 1,272,523$ 1,047,491$ 890,736$ 948,041$ August June 1,162,083$ 1,136,642$ 1,176,749$ 982,372$ September July 1,106,307$ 904,327$ 1,020,036$ 1,015,951$ October August 1,301,216$ 1,282,506$ 929,919$ 953,798$ November September 827,988$ 1,093,359$ 1,104,714$ 1,038,162$ December October 1,045,659$ 902,460$ 960,699$ 1,016,809$ MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) -$ 11,390,467$ 10,943,714$ 11,730,321$ 11,318,483$ MONTH(S) SALES TAX REC'D BY COUNTY (January) 1,081,862$ 1,281,360$ 699,925$ 819,961$ 819,968$ BUDGET 13,233,624$ 12,232,000$ 11,677,265$ 11,216,085$ 10,100,721$ County receives 97.75% State retains 1.75% Retailers retain 0.5% 100.00% of the .5% tax collected Page 9 Page 72 of 75 2026 2025 2024 2023 2022 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) -$ 11,390,467$ 10,943,714$ 11,730,321$ 11,318,483$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (January) 1,081,862$ 1,281,360$ 699,925$ 819,961$ 819,968$ <------------ October 2021 SALES TAX INCOME $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2026) MONTH(S) SALES TAX REC'D BY COUNTY (January) 2026 2025 2024 2023 2022 Page 10 Page 73 of 75 REVOLVING LOAN FUND UPDATE RLF LOANS Loan Begin Date Loan End Date* Principal Due Monthly Payment Paid Through Most Recent Payment Date** 107 W Buntrock LLC July 1, 2014 June 2024 $5,401.96 $904.54 December 2023 10/2/2024 Cheel LLC February 1, 2018 December 2024 $6,973.10 $647.01 January 2024 10/2/2024 Oldenburg Metal Loan #3 September 1, 2023 September 2028 $28,310.51 $983.82 January 2026 1/2/2026 **Payment dates updated to most current payment date as of 02/06/2026 Page 11 Page 74 of 75 Prior Current 2026 2026 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $14,284 $36,821 $36,821 $336,803 $299,982 10.93% Public Charges for Services $168 $650 $650 $4,000 $3,350 16.25% Other Revenue $1,331 ($143) ($143) $5,001 $5,144 -2.86% Total Revenues $15,783 $37,328 $37,328 $345,804 $308,476 10.79% Expenditures Salaries $23,393 $22,388 $22,388 $258,229 $235,841 8.67% Fringe Benefits $12,729 $12,185 $12,185 $90,970 $78,785 13.39% Travel/Training $125 $684 $684 $4,200 $3,516 16.29% Supplies $38,462 $40,937 $40,937 $44,680 $3,743 91.62% Purchased Services $702 - - $13,101 $13,101 0.00% Interdepartment Charges $3,532 $3,328 $3,328 $49,502 $46,174 6.72% Other Expenses $225 $1,245 $1,245 $11,203 $9,958 11.11% Total Operating Expenditures $79,168 $80,767 $80,767 $471,885 $391,118 17.12% Capital Outlay Total Expenditures $79,168 $80,767 $80,767 $471,885 $391,118 17.12% Net Increase (Decrease) ($63,385) ($43,439) ($43,439) ($126,081) ($82,642) 34.45% E q u i t y: Unassigned $106,963 - - - - 0.00% Due To / Due From ($9,953,952) $6,200,676 $6,200,676 - ($6,200,676) 0 .00% Ozaukee County Committee Report General Fund Treasurer For the One Month Ending Saturday, January 31, 2026 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026-Jay 2026 Oversight Comm Recommended PnL Amended Bdgt 2/16/2026 Page 75 of 75