Finance Committee - Administration Center — Agenda Packet

1 FINANCE COMMITTEE REGULAR MEETING Wednesday, January 28, 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 December 19, 2025 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Corporation Counsel Finance Report - January 2026 Meeting 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. 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. 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. 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. e. Resolution: Increase of Revenue 2026 - Land Water Management and Parks & Planning f. Resolution: Amending Section 2.03(2)(B)1 Of the Ozaukee County Policy And Procedure Manual – Review Of Electronic Money Transfers g. Report of the County Board/Citizen Attendance and Mileage h. Corporation Counsel's Write-offs January - December 2025 i. Wire Transfers #4468 - #4499 and December Vouchers 7. DISCUSSION ITEMS 8. DEPARTMENT REPORTS a. County Clerk b. Finance c. Human Resources Page 1 of 146 2 d. Information Technology e. County Treasurer 9. NEXT MEETING DATE February 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 146 Item: Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: January 28, 2026 Department/Office: County Clerk Item Name: December 19, 2025 Summary: Minutes from the December 19, 2025 committee meeting. Recommended Action: Approve the draft minutes as submitted from the December 19, 2025 meeting. Attachments: 1. Finance Minutes December 19 2025 Page 3 of 146 FINANCE COMMITTEE MEETING MINUTES REGULAR MEETING DECEMBER 19, 2025 Draft Minutes for 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 Don Clark, Supervisor Jack Arnett Absent None Excused None Staff present: County Administrator Dzwinel, Treasurer Tretow, Finance Director McMahon (8:05 AM), Human Resources Director McDonell, and County Clerk Kretlow. Others Present: Andrea Mendez Barruita, Pablo Barrutia, Michael Lauer, and Frank Ball. 2. PROPER NOTICE Chairperson Stelter called the meeting to order at 8:00 AM. The clerk noticed the meeting as required. 3. PUBLIC COMMENTS, CORRESPONDENCE, COMMUNICATIONS There were none. 4. APPROVAL OF MINUTES November 21, 2025 Motion: Motion to approve the November 21, 2025 minutes as submitted. Result: Passed Moved by: Jack Arnett Seconded by: Don Clark Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Corporation Counsel Finance Report - Dec. 2025 Meeting There were no questions. Page 4 of 146 6. ACTION ITEMS a. 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. Mr. Dzwinel explained that the bids are sealed and must be accompanied by a check for 10% of the bid amount. The county received five (5) bids to review. Motion: Motion to accept the highest bid in the amount of $261,500. Result: Passed Moved by: Don Clark David Larson Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None b. Resolution: 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 the resolution authorizing the sale of 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: Don Clark Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None c. 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. The county received two (2) bids to review. Motion: Motion to accept the highest bid in the amount of $20,100. Result: Passed Moved by: Don Clark Seconded by: David Larson Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None d. Resolution: Authorization of Sale of Tax Deed Property, City of Cedarburg, N37 W5537 Burr Lane, Parcel# 13-051-01-14-004 (Contaminated Parcel), Vacant Land. Motion: Motion to approve the resolution 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: Don Clark Seconded by: David Larsen Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None Page 5 of 146 e. Approve Employee Benefit and Risk Management Consulting Agreement with Ansay and Associates Mr. Dzwinel provided background information and answered questions. Motion: Motion to approve the 2026 Employee Benefit and Risk Management Consulting Agreement with Ansay and Associates. Result: Passed Moved by: Eric Stelter Seconded by: David Larson Ayes: Eric Stelter, David Larson, Don Clark, Jack Arnett Nays: None Abstain: None f. Wire Transfers #4459 - #4467 and November Vouchers Motion: Motion to approve wire transfers #4459 - #4467 and November 2025 Schedule of Vouchers for a total amount of $1,222,98.87. Result: Passed Moved by: Jack Arnett Seconded by: Don Clark Ayes: David Larson, Don Clark, Jack Arnett Nays: None Abstain: Eric Stelter 7. DEPARTMENT REPORTS a. County Clerk Update on 2026 elections and training. b. Finance Update on ERP software, revenue and accounting policies. c. Human Resources Update on the Sheriff's agreement with the union and employee survey. d. Information Technology Update on staffing and audio/video capabilities in the auditorium. e. County Treasurer Update on taxes and foreclosures. 8. NEXT MEETING DATE January 28, 2025 9. ADJOURNMENT Motion made by Supervisor Larson, seconded by Supervisor Clark to adjourn. Motion carried. Meeting adjourned at 8:32 AM. Kellie Kretlow County Clerk Page 6 of 146 Item: 5.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: January 28, 2026 Department/Office: Corporation Counsel Item Name: Corporation Counsel Finance Report - January 2026 Meeting Summary: Monthly Report Recommended Action: None Attachments: 1. CORP.COUNSEL.JAN.2026.Meeting Page 7 of 146 Current Month Actual 2025 YTD Actual 2025 Amended Budget Budget Balance % Budget YTD Revenues Intergovernmental Revenues - $181,785 $556,150 $374,365 32.69% Public Charges for Services - $2,091 $6,250 $4,159 33.46 % Total Revenues - $183,876 $562,400 $378,524 32.69% Expenditures Salaries $50,354 $622,716 $665,995 $43,279 93.50% Fringe Benefits $7,247 $240,249 $251,788 $11,539 95.42% Travel/Training - $1,402 $3,200 $1,798 43.81% Supplies $73 $4,575 $10,934 $6,359 41.84% Purchased Services $513 $12,734 $23,677 $10,943 53.78% Interdepartment Charges - $102,690 $113,738 $11,048 90.2 9% Other Expenses - $735 $2,650 $1,915 27.74% Total Operating Expenditures $58,187 $985,101 $1,071,9 82 $86,881 91.90% Capital Outlay Total Expenditures $58,187 $985,101 $1,071,982 $86,881 9 1.90% Net Increase (Decrease) ($58,187) ($801,225) ($509,582 ) $291,643 157.23% E q u i t y: Governmental Fund Balance - $344,881 - ($344,881) 0.00% Ozaukee County Committee Report General Fund Corporation Counsel For the Twelve Months Ending Wednesday, December 31, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amen ded Bdgt 1/8/2026 Page 8 of 146 Item: 6.b. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk, Sandi Tretow, County Treasurer Meeting Date: January 28, 2026 Department/Office: County Clerk Item Name: (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. Summary: The County Board referred this resolution back to the Finance Committee at the January 7, 2026 meeting. The Finance Committee approved this resolution for County Board approval at the December 19, 2025 meeting. BACKGROUND INFORMATION: Judgment to County for non-payment of real estate taxes on October 14, 2025 by Judge Adam Gerol. Corporation Counsel filed Judgement in the Register of Deeds Office and recorded on October 28, 2025. Prior Owner: Robert A. Bruner Sr. (deceased) Location: 4129W Scenic Avenue, Mequon, WI 53092 Assessment: 2025 Land $156,500, Improvement $241,400, Total $397,900 Taxes, Interest and Penalties Dec. 2025: $24,277.84 plus 2025 taxes est. $4,200, Total $28,477.84 Foreclosure Fees as of Oct. 2025: $1,151.67 Additional Expenses: To be determined ANALYSIS: All direct and indirect expenses along with real estate taxes, interest and penalties will be paid from the sale of the property. FISCAL IMPACT: Excess proceeds after taxes and expenses to satisfy lien on property, and/or return to Estate of Robert A. Bruner Balance Current Year: Anticipated taxes, interest, penalties and expenses to be paid to County. Next Year’s Estimated Cost: N/A FUNDING SOURCE:Sale of Property Recommended Action: MOTION: Accept highest bid no less than $200,000 for final approval. Attachments: 1. CB Vote to Refer Back to Committee Res 25-48 2. Resolution 25-48 AUTHORIZATON OF SALE OF TAX DEED PROPERTY Page 9 of 146 Page 10 of 146 RESOLUTION NO. 25-48 AUTHORIZATON OF SALE OF TAX DEED PROPERTY, CITY OF MEQUON – 4129 W. SCENIC AVENUE, RESIDENTIAL LOT WITH IMPROVEMENTS, PARCEL# 14-083-03-11-000 WHEREAS, Ozaukee County through its annual tax settlement with all property tax jurisdictions paid out $19,504.05 in delinquent taxes on parcel #14-083-03-11-000, located at 4129 W/ Scenic Avenue, in the City of Mequon; and WHEREAS, Ozaukee County Treasurer subsequently was unable to collect the delinquent taxes, special assessments/charges along with the accrued interest and penalty through an installment or any other measures; and WHEREAS, the Ozaukee County Treasurer initiated in rem foreclosure proceedings in an attempt to recover the delinquent taxes and Ozaukee County was eventually granted ownership via Circuit Court on October 14, 2025 to recover the value of delinquent taxes; and WHEREAS, the Finance Committee has appraised the property’s value to be $200,000; and WHEREAS, the Treasurer posted public notice for auction, and the Finance Committee reviewed the property bid results obtained from interested parties to purchase the property and will recommend disposition to the Ozaukee County Board. NOW, THEREFORE, BE IT RESOLVED that the Ozaukee County Board of Supervisors, authorize the sale of property “as is” to the bid most advantageous to the county considering among other factors, the dollar amount of the respective bids, proposed use of the property, whether the land will be subject to real estate taxes, build ability under present zoning codes, cost of providing services, potential revenue and taxes, etc. as recommended by the Finance Committee. Dated at Port Washington, Wisconsin, this 7th day of January 2026. Vote: Majority FINANCE COMMITTEE Page 11 of 146 Item: 6.d. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk, Sandi Tretow, County Treasurer Meeting Date: January 28, 2026 Department/Office: County Clerk Item Name: (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. Summary: The County Board referred resolution 25-49 back to the Finance Committee at their January 7, 2026 meeting. The Finance Committee approved this resolution at the December 19, 2025 meeting for County Board final approval. Authorization of Sale of Tax Deed Property, City of Cedarburg, N37 W5537 Burr Lane, Parcel# 13-051-01-14-004 (Contaminated Parcel), Vacant Land. BACKGROUND INFORMATION: Judgment to Ozaukee County for non-payment of real estate taxes on October 14, 2025 by Judge Adam Gerol. Corporation Counsel filed Judgment in the Register of Deeds Office and recorded on October 28, 2025. Prior Owner: Erwin G. Tamms, Joan Ruth Tamms (both deceased) Location: N37 W5537 Burr Lane, Cedarburg, WI 53012 Assessment: 2025 Land $92,500, Improvement $0, Total $92,500 Taxes, Interest and Penalties Dec. 2025: $37,581.59 plus 2025 taxes est. $1,420.94, Total $39,002.53 Foreclosure Fees as of Oct. 2025: $1,151.67 Additional Expenses: To be determined ANALYSIS: All direct and indirect expenses along with real estate taxes, interest and penalties will be paid from the sale of the property. FISCAL IMPACT: Excess proceeds after taxes and expenses will be returned to Estate of Erwin G. and Joan Ruth Tamms Balance Current Year: Anticipated taxes, interest, penalties and expenses to be paid to County. Next Year’s Estimated Cost: N/A FUNDING SOURCE: Sale of Property County Levy: N/A Non-County Levy: N/A RECOMMENDED MOTION: Accept highest bid no less than $20,000. Recommended Action: Approve the resolution Authorization of Sale of Tax Deed Property, City of Cedarburg, N37 W5537 Burr Lane, Parcel# 13-051-01-14-004 (Contaminated Parcel). Attachments: Page 12 of 146 1. CB Vote to Refer Back to Committee Res 25-49 2. Resolution 25-49 AUTHORIZATON OF SALE OF TAX DEED PROPERTY 130510114004 Page 13 of 146 Page 14 of 146 RESOLUTION NO. 25-49 AUTHORIZATON OF SALE OF TAX DEED PROPERTY, CITY OF CEDARBURG – N37 W5537 BURR LANE, VACANT LAND (CONTAMINATED PARCEL) PARCEL# 13-051-01-14-004 WHEREAS, Ozaukee County through its annual tax settlement with all property tax jurisdictions paid out $19,268.77 in delinquent taxes on parcel #13-051-01-14-004, located at N37 W5537 Burr Lane, in the City of Cedarburg; and WHEREAS, Ozaukee County Treasurer subsequently was unable to collect the delinquent taxes, special assessments/charges along with the accrued interest and penalty through an installment or any other measures; and WHEREAS, the Ozaukee County Treasurer initiated in rem foreclosure proceedings in an attempt to recover the delinquent taxes and Ozaukee County was eventually granted ownership via Circuit Court on October 14, 2025 to recover the value of delinquent taxes; and WHEREAS, the Finance Committee has appraised the property’s value to be $20,000; and WHEREAS, the Treasurer posted public notice for auction, and the Finance Committee reviewed the property bid results obtained from interested parties to purchase the property and will recommend disposition to the Ozaukee County Board. NOW, THEREFORE, BE IT RESOLVED that the Ozaukee County Board of Supervisors, authorize the sale of property “as is” to the bid most advantageous to the county considering among other factors, the dollar amount of the respective bids, proposed use of the property, whether the land will be subject to real estate taxes, build ability under present zoning codes, cost of providing services, potential revenue and taxes, etc. as recommended by the Finance Committee. Dated at Port Washington, Wisconsin, this 7th day of January 2026. Vote: Majority FINANCE COMMITTEE Page 15 of 146 Item: 6.e. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: January 28, 2026 Department/Office: County Clerk Item Name: Resolution: Increase of Revenue 2026 - Land Water Management and Parks & Planning Summary: Increase of Revenue Budget Amendments were approved by the Natural Resource Committee at the January 8, 2026 meeting. Recommended Action: Approve resolution of increase of revenue to be forwarded to County Board for final action. Attachments: 1. Resolution - BA-Increase of Revenue LWM Park Plan 2. DATCP Budget Amendment 3. Packer Foundation Grant 4. Milwaukee River Oxbow 5. WI ED Corp 6. WI DNR Lake Monitoring 7. WI DNR Conservation Aids Grant Page 16 of 146 RESOLUTION NO. INCREASE OF REVENUE 2026 LAND WATER MANAGEMENT & PARKS AND PLANNING RESOLVED, by the Ozaukee County Board of Supervisors, that budgets be increased in the accounts as follows: Account Number Account Name Amount Amount Expense 117-2-01-58180-000 Landowner Reimbursement 45,911.00$ Revenue117-2-01-42375-004 St Aid-Conservation Aid - WDATCP Landowner Reimbursement 45,911.00$ Expense 221-01-01-53601-000 Other Material Supplies 2,135.00$ Revenue221-01-01-42310-000 State Aid - WDNR CCA MKGC Prairie 2,135.00$ Expense 221-01-01-54533-000 Contracted Outside Equipment 3,000.00$ Revenue221-01-01-49501-000 Private Foundations - Packer Foundation 3,000.00$ Expense 222-01-01-51101-000 Regular Salaries and Wages 75,000.00$ Expense 222-01-01-52002-000 Travel/Mileage 2,500.00$ Expense 222-01-01-53601-000 Other Material Supplies 10,000.00$ Expense 222-01-01-55103-000 Highway-Grounds Maintenance and Construction 162,500.00$ Revenue222-01-01-42310-000 State Aid - WEM CTH W/MRONP 250,000.00$ Expense 221-01-01-54106-000 Professional Services 75,500.00$ Expense 221-01-01-54501-000 Purchased Services - Construction 67,300.00$ Revenue221-01-01-42310-000 State Aid - WEDC Brownfield SAGE 142,800.00$ Expense 222-01-01-51101-000 Regular Salaries and Wages 8,146.00$ Expense 222-01-01-52002-000 Travel/Mileage 500.00$ Expense 222-01-01-53601-000 Other Material Supplies 200.00$ Expense 222-01-01-54106-000 Professionial Services 2,600.00$ Revenue222-01-01-42310-000 State Aid - WDNR LMPN 11,446.00$ Planning &Parks Department/Program Land & Water Management Page 17 of 146 Dated at Port Washington, Wisconsin, this 4th day of February 2026. SUMMARY: Wisconsin Department of Agriculture, Trade and Consumer Protection Soil and Water Resource Management Fund related to manure storage abandonment $45,911; Wisconsin Department of Natural Resource County Conservation Aids grant for Mee-Kwon County Park to support prairie restoration - $2,135; Packer Foundation, Hawthorne Hills County Park to invasive vegetation management, public access trail development - $3,000; Wisconsin Emergency Management Pre-Disaster Flood Resilience Implementation, Milwaukee Oxbow Nature Preserve - $250,000; 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 support water quality and monitoring on the inland lakes, streams and rivers in Ozaukee County - $11,446. VOTE REQUIRED: Two-Thirds of Members Elect FINANCE COMMITTEE Page 18 of 146 Item: 7.a.1. Agenda Item Information Sheet To: NATURAL RESOURCES COMMITTEE From: Katie Vogeler, Director, County Conservationist Meeting Date: January 8, 2026 Department/Office: Land & Water Management Item Name: WI DATCP SWRM Funds Transfer Summary: The Wisconsin Department of Agriculture, Trade and Consumer Protection allows for the transfer of uncommitted Soil & Water Resource Management Grant Program funds amongst counties. ANALYSIS: Ozaukee County requested $45,911.00 of uncommitted DATCP SWRM Funds to complete Conservation Restoration activities related to a manure storage abandonment and new construction of a manure storage. DATCP is transferring $45,911.00 of uncommitted and reserve funds to Ozaukee County for the cost sharing of these conservation practices. FISCAL IMPACT: $45,911.00 FUNDING SOURCE: WI DATCP County Levy: $0 Non-County Levy: $45,911.00 Indicate source: WI DATCP SWRM Funds Recommended Action: Approve the 2025 budget amendment. Attachments: 1. Budget Amendment Request Form LWM SWRM TRANSFERS 2. Buffalo to Ozaukee GPR Transfer_Approved 3. Reallocation of CS Funds from Engineering Reserve_Ansay_Approved 4. Reallocation of CS Funds from Engineering Reserve_Mueller_Approved Page 19 of 146 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 12/16/2025 Supplemental Appropriations: Acct # 117-2-01-58180-000 $ 45,911 A/C # 117-2-01-42375-004 $ 45,911 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 45,911 Total Credits: 45,911 Date of Meeting Date of Meeting Budget Amended By: Land & Water Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Debit / Expense Landowner Reimbursement St Aid - Conservation Aid - WDATCP- Landowner Reimbursement Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. Ozaukee County requested $45,911.00 of uncommitted DATCP SWRM Funds to complete Conservation Restoration activities related to a manure storage abandonment and new construction of a manure storage. DATCP is transferring $45,911.00 of uncommitted and reserve funds to Ozaukee County for the cost sharing of these conservation practices. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Rob Holyoke Page 20 of 146 12/1/2025 12,823 Buffalo Ozaukee 4th December 25 Page 21 of 146 11/18/2025 first 25 December Page 22 of 146 11/17/2025 25,000 Ozaukee Ozaukee first December 25 Page 23 of 146 Item: 8.a.5. Agenda Item Information Sheet To: NATURAL RESOURCES COMMITTEE From: Matt Aho, Program Manager Meeting Date: January 8, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Packer Foundation Grant for Invasive Vegetation Management and Public Access Trail Development in Hawthorne Hills County Park Summary: BACKGROUND INFORMATION: The Ozaukee County Planning and Parks Department (Department) was awarded a grant from the Packer Foundation to improve the local ecology within Hawthorne Hills County Park by controlling and managing invasive vegetation and further developing public access. The Packer Foundation rotates its project/program focus areas each year and one of the 2025 priorities is environmental projects. Specifically, this grant will support contracting with conservation corps (e.g. Milwaukee Community Service Corps, Wisconsin Youth Conservation Corps and Great Lakes Community Conservation Corps) for assistance with invasive species management and public access trail development in Hawthorne Hills County Park in 2026. Invasive species management and public access trail development will be followed by native tree and shrub planting (under separate project funding) as part of a comprehensive effort to further restore the ecology in the Ozaukee County Park System. In conjunction with ongoing restoration and trail development projects, this grant will help mitigate invasive species impacts to the high-quality woodlands and Natural Area of Countywide and Regional Significance (NA-2), the Milwaukee River Mesic Woods, the Milwaukee River and Hawthorne Hills County Park, support volunteer and conservation corps activities, and improve Ozaukee County's native vegetation communities for greater ecological benefit. From 2019 - 2023, the Department managed invasive species and developed additional trails in Hawthorne Hills County Park through US Environmental Protection Agency – Great Lakes Restoration Initiative, National Fish and Wildlife Foundation – Sustain Our Great Lakes, US Forest Service – CWMA and Natural Resource Foundation – Quiet Trails grant funding and the proposed project would be a continuation of recent management and expansion to new areas. ANALYSIS: The Packer Foundation grant award is $3,000. The Ozaukee County Natural Resources Committee unanimously approved the submittal and acceptance of the WDNR CCA grant at its June 6, 2025 meeting (Ayes: Holyoke, Jobs, Matera, Schoessow). Matching funds are not required, but the project will be supported by a pending Southeastern Wisconsin Invasive Species Consortium (SEWISC) grant, We Energies Foundation (WEF) grant, volunteers (e.g., AmeriCorps NCCC) and in-kind Department staff time, supplies, equipment and lodging use for a total project cost of approximately $22,615. The budget was slightly revised after the grant submittal to include additional anticipated volunteer time provided by AmeriCorps NCCC, associated in-kind lodging value and updated grant matching sources. FISCAL IMPACT: Balance Current Year: NONE (Additional Revenue $3,000) Next Year’s Cost: NONE FUNDING SOURCE: County Levy ___ Non-County Levy_X_ Indicate source: Secured Packer Foundation grant, pending SEWISC grant, pending WEF grant, volunteer time and in-kind Department staff time, supplies, equipment and lodging use. Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment Page 24 of 146 for the Packer Foundation grant for invasive species management and public access trail development in Hawthorne Hills County Park. Attachments: 1. BA2026_NRC01082026_Packer Fdn_Grant BA_HH_InvasiveSpeciesMgmt 2. 6.5.25 Packers Foundation Grant Application Summary Spreadsheet 3. P&P_Dept_HH NNIS Mgmt 2021-2023_Map Page 25 of 146 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 12/18/2025 Supplemental Appropriations: Acct # 221-01-01-54533-000 $ 3,000 A/C # 221-01-01-49501-000 $ 3,000 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 3,000 Total Credits: 3,000 Date of Meeting Date of Meeting Budget Amended By: Planning & Parks Department Name Type of Budget Amendment (check one) x Budget Amendment Request Committee Approval Form Debit / Expense Contracted Outside Employment Private Foundations - Packer Foundation Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received from the Packer Foundation for invasive vegetation management and public access trail development in Hawthorne Hills County Park (project account P221-0004-00041). This increase in revenue is for: 1) Contracted Outside Employment (Conservation Corps). Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Page 26 of 146 Page 27 of 146 1379 1407 1567 1610 1335 1246 1455 1509 1315 1582 1558 1588 1327 1450 1466 1254 1414 1487 1348 1481 1594 1626 1489 1300 1401 1519 1433 1492 1427 1254 1500 1431 1556 1559 1366 1476 1349 1403 1620 1646 1352 1645 1295 1654 1359 1598 1619 1432 1490 1353 1590 1357 1587 1464 1440 1584 1254 1621 1267 Legend Park Boundary 353.3 Acres) Wetland Milwaukee River Mesic Woods Natural Area Invasive Species Mgmt Areas 2021-2023 (72.6 acres) Untreated Invasive Species Mgmt Areas (92.6 acres) Hawthorne Hills County Park and Golf Course 4880 County Highway I, Saukville, WI 53080 0 750 1,500375 Feet Map Produced By: Ozaukee County Planning and Parks Dpartment 4/15/2025 Ozaukee County Parks Reservations: ± 0 150 30075 Feet Established 1960 Additional 62 Acres Acquired 2012 Page 28 of 146 Item: 8.a.1. Agenda Item Information Sheet To: NATURAL RESOURCES COMMITTEE From: Matt Aho, Program Manager Meeting Date: January 8, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Wisconsin Emergency Management Pre-Disaster Flood Resilience Implementation Grant for the Milwaukee River Oxbow Nature Preserve Along County Highway Trunk W and the Milwaukee River in the Village of Saukville for Historic Riparian Floodplain, Wetlands and Oxbow Habitat Restoration as part of the County Highway Trunk W Road Reconstruction and Restoration Project. Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) was awarded a grant from the Wisconsin Emergency Management (WEM) Pre-Disaster Flood Resilience Implementation (PDFRI) grant program to support a County-sponsored floodplain, wetland and historic oxbow restoration project in conjunction with a road reconstruction and improvement project. Specifically, the Department is partnering with the Ozaukee County Highway Department to engineer and design a holistic, long-term solution to improve County Trunk Highway W (CTH W) and alleviate flooding of the active roadway in the Village of Saukville, while improving connectivity for aquatic organisms into the historic riparian floodplain, wetlands and Milwaukee River oxbow. Engineering and design are ongoing for a new roadway that allows for floodplain, wetland and historic oxbow reconnection and functional fish and wildlife habitat connectivity by allowing substantial floodwater to pass under the new roadway, while improving the road infrastructure and safety by reducing flood occurrence. Secured 2024 National Fish and Wildlife Foundation (NFWF) National Coastal Resilience Fund (NCRF) funding is supporting final design and engineering and permitting of project plans that include floodplain and historic oxbow connectivity and wetland restoration (as a goal). This awarded WEM funding will support implementation (construction and restoration) of final project plans with a focus on the historic oxbow, floodplain and wetland habitat reconnection, restoration and enhancement. ANALYSIS: The WEM grant award is $250,000. The Ozaukee County Natural Resources Committee unanimously approved the resolution for submittal and acceptance of the WEM grant at its December 4, 2025 meeting (Ayes: Holyoke, Ross, Jobs, Matera) and the resolution is scheduled for formal County Board of Supervisors action at its January 7, 2026 meeting. The required 25% cost share requirement will be provided by a secured National Fish and Wildlife Foundation (NFWF) National Coastal Resilience Fund (NCRF) grant ($83,333) for a total project cost of $333,333. There have been no changes to the project scope or budget since grant submittal. FISCAL IMPACT: Balance Current Year: NONE (Additional Revenue $250,000) Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: Awarded WEM PDFRI and secured NFWF NCRF grants Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the Wisconsin Emergency Management Pre-Disaster Flood Resilience Implementation grant for the Milwaukee River Oxbow Nature Preserve Along County Highway Trunk W and the Milwaukee River in the Village of Saukville for Historic Riparian Floodplain, Wetlands and Oxbow Habitat Restoration as part of the County Highway Trunk W Road Reconstruction and Restoration Project. Page 29 of 146 Attachments: 1. BA_2026_NRC01082026_WEM CTH W_MRONP Grant 2. AS2025_NRC12042025_Grant Application Summary_CTH W_WEM_ATSFinal112525 3. P&P_Dept_Milwaukee River Oxbow Master Plan Map Page 30 of 146 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 12/22/2025 Supplemental Appropriations: Acct # 222-01-01-51101-000 $ 75,000 A/C # 222-01-01-42310-000 $ 250,000 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 222-01-01-52002-000 $ 2,500 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 222-01-01-53601-000 $ 10,000 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 222-01-01-55103-000 $ 162,500 A/C # $ - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 250,000 Total Credits: 250,000 Date of Meeting Date of Meeting Budget Amended By: TYPE IN Oversight Committee Chairperson's Name Other Material Supplies Highway - Grounds Maintenance and Construction Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received (Project #222-0006-00050) from the Wisconsin Emergency Management Pre-Disaster Flood Resilience Implementation grant program for the Milwaukee River Oxbow Nature Preserve along County Highway Trunk W and the Milwaukee River in the Village of Saukville for Historic Riparian Floodplain, Wetlands and Oxbow Habitat Restoration as part of the County Highway Trunk W Road Reconstruction and Restoration Project. This increase in revenue is for: 1) Regular Salaries and Wages; 2) Travel / Mileage; 3) Other Material Supplies for project implementation; and 4) Highway - Grounds Maintenance & Construction for project implementation. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature Travel / Mileage Debit / Expense Regular Salaries and Wages State Aid - WEM CTH W / MRONP Credit / Revenue Planning and Parks Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Page 31 of 146 Grant Name/Agency: Department: Preparer: Total Project Amount: 25% Approver: Strategy: (Linkages to other planning efforts) Operational Expense $ Operational Match $ $75,000 $2,500 $10,000 Project Scope and Expectations Capital Expense $ $ $162,500 $83,333 Other Grants Supporting Project Amount $250,000 TOTAL $83,333 75% % MATCH 25% Project Partners: Position $ Department $ $75,000 $2,500 $10,000 Project Landowner Upon Completion: TOTAL TOTAL $87,500 Project Risks: Comments Major Milestones GRANT APPLICATION SUMMARY GRANT EXPENSE GRANT/PROJECT MATCH CFDA/State ID: N/A Matt Aho Andrew Struck Planning and Parks $333,333 Grant Match Required: Exp Acct. Rev Acct. Wisconsin Emergency Management Project Name: Reconnecting the Milwaukee River to Historic Floodplain, Wetlands and Oxbow ▪ Regional Water Quality Management Plan Update (P. 271, 273, 276) ▪ POSP for Ozaukee County (P. 6, 25, 63, 74, 139, 143, 149, 201, 213, 707) Salaries & Benefits ▪ Comprehensive Plan for Ozaukee County: 2035 (P.100, 101, 144, 271, 273, 276) Travel ▪ Strategic Plan: Transportation System & Enhance Quality of Life Assets Goals (P. 9, 13) Supplies ▪ Reconnect Milwaukee River to historic floodplain, wetlands and oxbow ▪ Alleviate flooding of CTH W, improve road infrastructure and safety Contractual (HWY) NFWF NCRF Other Grants ▪ Ozaukee County Land and Water Resource Management Plan (P. 4, 7, 29, 36, 56, 70, 76) Status ▪ Construction and restoration ▪ Improve and enhance riparian habitat and wetlands ▪ NFWF NCRF Secured $83,333 TOTAL $0 % PROJECT ▪ Increase fish and wildlife habitat - spawning area $0 GRANT SUPPORTED STAFF DEPARTMENT REVENUES ▪ NFWF NCRF, WEM Director Salaries & Benefits ▪ MMSD Conservation Biologists Supplies ▪ Village of Saukville Admin Asst/Nat Res Analys ▪ WisDOT Program Manager Travel ▪ HWY availability Final Reporting Dec-28 Duration: 2 years Extension: NA ▪ Timelines ▪ Serve as match for other grants Permitting Apr-26 ▪ Site conditions ▪ Overall project costs ~ $333,333 Construction and Restoration Oct-26 Senior Planner ▪ Ozaukee County Date ▪ Permitting coordination ▪ Joint project with Highway Department Award Notification Jan-26 Page 32 of 146 Page 33 of 146 Item: 8.a.2. Agenda Item Information Sheet To: NATURAL RESOURCES COMMITTEE From: Matt Aho, Program Manager Meeting Date: January 8, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Wisconsin Economic Development Corporation Brownfield Site Assessment Grant for Site Assessments at Parcels 040281201000 and 040281201200 in the Town of Fredonia Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) was awarded a grant from the Wisconsin Economic Development Corporation (WEDC) for a Brownfield Site Assessment Grant (SAG). Specifically, this grant will support site assessments at parcels 040281201000 (Waubeka Mill) and 040281201200 (Button Factory) in Waubeka adjacent to Mill Street and the Milwaukee River in the Town of Fredonia (see attached map). The Department has been working with the Wisconsin Department of Natural Resources, Town of Fredonia, and the private landowner on the remediation and land transfer to Ozaukee County for these parcels. Both the Waubeka Mill and Button Factory buildings are dilapidated and are non-conforming structures since they are located in C-1 zoning (Lowland Conservancy District) by the Town of Fredonia which permits the present use of the properties, are located in a flood hazard zone, doesn’t meet setback requirements, and has been a discontinued use for more than 12 months and would not be buildable under any circumstances involving the existing improvements. Eligible activities for the SAG grants include: 1. the investigation of environmental contamination on an eligible site or facility for the purposes of reducing or eliminating environmental contamination, such as Phase I and II Environmental Assessments; 2. the demolition of any structures, buildings or other improvements located on an eligible site or facility (projects seeking funding for demolition activities should demonstrate that clearing the site will facilitate and provide greater access for environmental site investigation); 3. the removal of abandoned containers, as defined in § 292.41(1), from an eligible site or facility; 4. Asbestos abatement activities, as defined in § 254.11(2), conducted as part of eligible activities listed above on an eligible site or facility (if an asbestos removal project is in a rural community, site investigation is not required for the project); 5. removal of underground hazardous substance storage tank system; and, 6. the removal of underground petroleum product storage tank systems. Per the Wisconsin Department of Natural Resource’s Bureau for Remediation and Redevelopment Tracking System (BRRTS), an underground storage tank on the Waubeka Mill parcel was previously identified and remediated, however, residual groundwater and soil contamination is still present on the property and additional investigation (sampling and analysis) is required if soil is removed or disturbed. Local force account support is not an eligible WEDC SAG grant activity. ANALYSIS: The WEDC SAG grant award is $142,800, pending final site access permission from the private landowner. The Ozaukee County Natural Resources Committee unanimously approved the submittal of the WEDC SAG grant at its September 4, 2025 meeting (Ayes: Holyoke, Jobs, Matera, Schoessow). Matching funds equal to at least 20% of the grant award are required ($35,700), which will be provided by a pending Ozaukee County Project Capital Fund grant for a total project cost of $178,500. The original proposed grant budget included a WEDC grant request amount of $150,000 with a local match amount of $30,000 for a total project cost of $180,000. The final project budget and WEDC award amount was modified based on recent professional services proposals, demolition estimates as provided in recent appraisal reports, and WEDC staff review and modifications to the grant proposal. There have been no changes to the project scope since grant submittal. FISCAL IMPACT: Balance Current Year: NONE (Additional Program Revenue - $142,800) Page 34 of 146 Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: X Non-County Levy: X Indicate source: Secured WEDC SAG and pending Ozaukee County Capital Project Fund grants Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the Wisconsin Economic Development Corporation Brownfields Site Assessments grant for site assessments at Parcels 040281201000 and 040281201200 in the Town of Fredonia. Attachments: 1. BA2026_NRC01082026_WEDC SAG Waubeka Site Assessments_BA 2. AS2025_NRC09042025_Grant Application Summary_WEDC_SAG_Waubeka 3. P&P_Dept_T Fredonia Properties Map Page 35 of 146 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 12/17/2025 Supplemental Appropriations: Acct # 221-01-01-54106-000 $ 75,500 A/C # 221-01-01-42310-000 $ 142,800 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 221-01-01-54501-000 $ 67,300 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 142,800 Total Credits: 142,800 Date of Meeting Date of Meeting Budget Amended By: TYPE IN Oversight Committee Chairperson's Name Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received (Project #221-0012-00001) from the Wisconsin Economic Development Corporation Site Assessment Grant program for site assessments at Parcels 040281201000 and 040281201200 in the Town of Fredonia. This increase in revenue is for: 1) Professional Services (environmental assessments, site investigations, haz mat inspections, demolition plans and specifications, bidding and permitting support and project management); and 2) Purchased Services - Construction (underground storage tank removal, asbestos removal/abatement, and demolition if required). Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature Purchased Services - Construction Debit / Expense Professional Services State Aid - WEDC Brownfield SAG Credit / Revenue Planning and Parks Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Page 36 of 146 Grant Name/Agency: Department: Preparer: Total Project Amount: 17% Approver: Strategy: (Linkages to other planning efforts) Operational Expense $ Operational Match $ Project Scope and Expectations Capital Expense $ $ $5,000 $30,000 $15,000 $20,000 $110,000 Other Grants Supporting Project Amount $150,000 TOTAL $30,000 83% % MATCH 17% Project Partners: Position $ Department $ Project Landowner Upon Completion: TOTAL TOTAL $0 Project Risks: Comments Major Milestones ▪ Building demolition may be required ▪ Overall project costs ~ $180,000 Site Assessments Jan-27 ▪ Landowner coordination Project Closeout Dec-28 ▪ Private Landowner (current), Ozaukee County (upon completion) Date ▪ Unknown site conditions and contamination ▪ Serve as match for other grants Award Notification Jan-26 Duration: 3 Years Extension: NA ▪ Professional Services Consultants ▪ Private Contractors ▪ Town of Fredonia GRANT SUPPORTED STAFF DEPARTMENT REVENUES ▪ WEDC ▪ Oz Co Capital Project Fnd Pending $30,000 TOTAL % PROJECT Contractual Status ▪ Removal of abandoned containers Phase II Assessments ▪ Asbestos abatement Asbestos Removal ▪ PH I & II site assessments ▪ Demolition of structures if required for full assessments Phase I Assessments Oz Co Capital Project Fnd Other Grants ▪ Ozaukee County Hazard Mitigation Plan (P. 176-182, 284-286) ▪ Comprehensive Plan for Ozaukee County: 2035 (P. 84 - 88, 479, 491) ▪ Ozaukee County Land and Water Resource Management Plan (P.24, 197, 204) ▪ Park and Open Space Plan for Ozaukee County (P. 7, 185 – 187, 192, 208, 212, 218, 222, 258) ▪ Ozaukee County Strategic Plan 2020-2024 (P. 11, 13) GRANT APPLICATION SUMMARY GRANT EXPENSE GRANT/PROJECT MATCH CFDA/State ID: Matt Aho Andrew Struck Planning and Parks $180,000 Grant Match Required: Exp Acct. Rev Acct. WEDC Site Assessment Grant Project Name: Site Assessments in the Town of Fredonia Page 37 of 146 Mill Street CTH H CTH A Page 38 of 146 Item: 8.a.3. Agenda Item Information Sheet To: NATURAL RESOURCES COMMITTEE From: Matt Aho, Program Manager Meeting Date: January 8, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Wisconsin Department of Natural Resources Lake Monitoring and Protection Network Grant for Aquatic Invasive Species and Water Quality Monitoring and Education and Outreach Activities on Inland Lakes, Rivers and Streams in Ozaukee County. Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) was awarded a grant from the Wisconsin Department of Natural Resources (WDNR) non-competitive Lake Monitoring and Protection Network (LMPN) Grant Program. Specifically, this grant will fund County activities to survey and monitor aquatic invasive species (AIS) of vegetation and water quality conditions and conduct AIS education and outreach activities on inland lakes, rivers and streams in Ozaukee County. Primary activities would include providing education and outreach programming for landowners and other stakeholder organizations (e.g. homeowners associations) and municipalities (e.g. Village of Thiensville and Grafton) and training of volunteers to conduct monitoring and control efforts in the long term. In addition, the Department will partner with the Southeastern Regional Planning Commission (SEWRPC) to conduct AIS and selective water quality monitoring/surveys. The Department participated in the LMPN program in 2024 and 2025 and this project is a continuation and expansion of Department efforts to monitor and control invasive species and provide education and outreach programming through the Fish Passage Program and overall Ecological Division. ANALYSIS: The total WDNR LMPN grant award is $11,446. The Ozaukee County Natural Resources Committee unanimously approved the submittal and acceptance of the WDNR LMPN grant at its September 30, 2025 meeting (Ayes: Holyoke, Jobs, Matera) and the Ozaukee County Board of Supervisors unanimously approved Resolution 25- 30 at its November 5, 2025 meeting (Ayes - 20, Nays - 0, Absent - 6). No project match is required. The original grant request was $11,500. The object class category budget allocations in the grant application summary were revised in the application submittal, but there have been no changes to the project scope or budget since grant submittal. FISCAL IMPACT: Balance Current Year: NONE (Additional Program Revenue of $11,446) Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: Secured WDNR LMPN Grant Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the Wisconsin Department of Natural Resources Lake Monitoring and Protection Network program grant for aquatic invasive species and water quality monitoring and education and outreach activities on inland lakes, rivers and streams in Ozaukee County. Attachments: 1. BA_2026_NRC01082026_WDNR_LMPNGrant Page 39 of 146 2. AS2025_NRC09302025_Grant Application Summary_WDNRLMPN_InlandLakesRiversWQAISE&D_Final 3. P&P_Dept_Ozaukee County Lakes Map 4. P&P_Dept_Ozaukee County Lakes_Survey Status_Map Page 40 of 146 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 12/19/2025 Supplemental Appropriations: Acct # 222-01-01-51101-000 $ 8,146 A/C # 222-01-01-42310-000 $ 11,446 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 222-01-01-52002-000 $ 500 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 222-01-01-53601-000 $ 200 A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # 222-01-01-54106-000 $ 2,600 A/C # $ - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 11,446 Total Credits: 11,446 Date of Meeting Date of Meeting Budget Amended By: Planning and Parks Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Travel / Mileage Debit / Expense Regular Salaries and Wages State Aid - WDNR LMPN Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received (Project #222-0006-00049) from the Wisconsin Department of Natural Resources Lake Monitoring and Protection Network grant program to support aquatic invasive species vegetation and water qualtiy monitoring and education and outreach activities on inland lakes, streams and rivers in Ozaukee County. This increase in revenue is for: 1) Regular Salaries and Wages; 2) Travel / Mileage; 3) Other Material Supplies for project implementation; and 4) Professional Services (contracted lake/impoundment surveys with SEWRPC). Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Other Material Supplies Professional Services Page 41 of 146 Aquatic Invasive Species and Water Quality Monitoring and Education and Outreach Activities on Inland Lakes, Rivers and Streams in Ozaukee County Grant Name/Agency: Department: Preparer: Total Project Amount: 0% Approver: Strategy: (Linkages to other planning efforts) Operational Expense $ Operational Match $ Staff $10,200 Travel $500 $500 Project Scope and Expectations Capital Expense $ $ Contractual $300 Other Grants Supporting Project Amount $11,500 TOTAL $0 100% % MATCH 0% Project Partners: Position $ Department $ $10,200 $500 $500 Project Landowner Upon Completion: TOTAL $0 TOTAL $11,200 Project Risks: Comments Major Milestones Duration: NAExtension:1 Year Oct-26 End of Grant Period Dec-26 Travel Jan-26 Date Oct-26 Supplies Grant Acceptance ▪ Availability of SEWRPC ▪ $11,500 is estimated allocation for Ozaukee County Education and Outreach ▪ The 2026 allocation may be reduced by up to 5% ▪ Permissions from Landowners ▪ Timelines ▪ Non-federal match for other grants ▪ Ozaukee County, Municipalities and Private Landowners within Ozaukee County GRANT SUPPORTED STAFF TOTAL ▪ Participating Municipalities ▪ Private Landowners within Ozaukee County $0 ▪ WDNR Conservation Biologists AIS and Water Quality Monitoring ▪ Weather/site conditions ▪ Continuation of monitoring and education programming DEPARTMENT REVENUES ▪ SEWRPC Director Staff $0 Status $0 % PROJECT $0 ▪ Aquatic invasive species and water quality monitoring on inland lakes, rivers and streams in Ozaukee Co. ▪ Education and outreach programming regarding aquatic invasive species and water resources Other Grants ▪ Farmland Preservation Plan for Oz Co (Appendix J-6, section VI-14) ▪ Comprehensive Plan for Ozaukee County: 2035 (P. 71, 271, 273, 276-277, 283, 287-288) ▪ POSP for Ozaukee County (P. 19-28, 46, 63, 70), Ozaukee County Strategic Plan 2020-2024 (P. 13) Supplies ▪ Land and Water Resource Mgmt Plan for Ozaukee County: 2021-2030 (P. 189-191, 197-201) ▪ SEWRPC Regional Water Quality Mgmt Plan for SE WI 2000 (P. 99-102) GRANT APPLICATION SUMMARY GRANT EXPENSE GRANT/PROJECT MATCH CFDA/State ID: Tina Kroening Andrew Struck Planning and Parks $11,500 Grant Match Required: Rev Acct. WDNR Lake Monitoring and Protection Network Project Name: Exp Acct. Page 42 of 146 Map 1 Ozaukee County Lakes Over Ten Acres and/or Named Source: SEWRPC 0 7,600 15,2003,800 Feet Mud Lake (Cedarburg Bog) Long Lake Horn Lake Daly Lake Huiras Lake Ludowissi Lake Spring Lake Lake Michigan Lac du Cours Pit Lake Unnamed Unnamed Thiensville Millpond Cedarburg Pond 121 Grafton Millpond Unnamed Unnamed Unnamed Quarry Lake Roeckl Lake Gough Lake Sandhill Lake Hawthorne Lake Donut Lake Moldenhauer Lake Fromm Pit Haneman LakeDrzewiceki Lake Page 43 of 146 Page 44 of 146 Item: 8.a.4. Agenda Item Information Sheet To: NATURAL RESOURCES COMMITTEE From: Matt Aho, Program Manager Meeting Date: January 8, 2026 Department/Office: Planning & Parks Item Name: Increase of Revenue Budget Amendment for a Wisconsin Department of Natural Resources County Conservation Aids Grant for Prairie Restoration Activities in Mee-Kwon County Park and Golf Course Summary: BACKGROUND INFORMATION: The Ozaukee County - Planning and Parks Department (Department) was awarded a grant from the Wisconsin Department of Natural Resources (WDNR) County Conservation Aids (CCA) grant program to support County-sponsored fish and wildlife habitat restoration projects. Specifically, this grant will support County activities to restore approximately five acres of old-field and turf grass into native warm-season prairie in Mee-Kwon County Park and Golf Course in the City of Mequon. The Department has been managing Mee-Kwon County Park and Golf Course for invasive species, restoring native vegetation in prairies and woodlands, managing stormwater through wetland restoration and providing bird habitat through bird box installation. The WDNR CCA grant will support additional Department activities to purchase seed and restore old field on the golf course (out of bounds area) and turf grass (around maintenance building) to diverse native prairie to provide habitat for grassland bird species and pollinators (e.g., bees and butterflies). The diversity of plant species will also provide an attractive display of flowers and grasses, further beautifying the park and golf course. Project activities will be completed by Department staff. ANALYSIS: The WDNR CCA grant award is $2,135. The Ozaukee County Natural Resources Committee unanimously approved the submittal and acceptance of the WDNR CCA grant at its August 7, 2025 meeting (Ayes: Holyoke, Jobs, Matera, Schoessow) and the Ozaukee County Board of Supervisors unanimously approved Resolution 25-19 at its September 3, 2025 meeting (Ayes - 25, Nays - 0, Absent - 1). The required 1:1 matching funding will be provided by the Department through Golf Course Enterprise Fund, in-kind staff time, equipment, supplies and mileage for a total project cost of $6,670. The original WDNR CCA grant program request was $3,335. WDNR CCA grant program revenue comes from the sale of hunting and fishing licenses and state sales tax on hunting and fishing equipment. Funding allocations for Wisconsin’s southeast region typically totals approximately $8,457, and the total grant award is dependent on the number of awarded grants and overall project budget. Thus, the actual WDNR CCA grant award ($2,135) was lower than the original request amount ($3,335). FISCAL IMPACT: Balance Current Year: NONE (Additional Program Revenue - $2,135) Next Year’s Estimated Cost: NONE FUNDING SOURCE: County Levy: Non-County Levy: X Indicate source: WDNR CCA grant, Golf Course Enterprise Fund and in-kind Department staff time, equipment, supplies and mileage. Recommended Action: Approve and recommend to the Ozaukee County Board of Supervisors the budget amendment for the Wisconsin Department of Natural Resources - County Conservation Aids Program grant to support prairie restoration activities in Mee-Kwon County Park and Golf Course in the City of Mequon. Page 45 of 146 Attachments: 1. BA2026_NRC01082026_WDNRCCA MeeKwonGC Prairie Restoration BA 2. 8.7.25 WDNR CCA Meekwon Prairie Grant Summary Spreadsheet 3. P&P_Dept_MeeKwon_PrairieRestoration_Map Page 46 of 146 Resolution No: Period Transfer Recorded: TO: Finance Committee FROM: Increase of Revenue: Fund Transfer: Date of Request: 1/8/2026 Supplemental Appropriations: Acct # 221-01-01-53601-000 $ 2,135 A/C # 221-01-01-42310-000 $ 2,135 / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Acct # $ - A/C # $ - - / - - / - Pre-request Account's Budget / Changed To Pre-request Account's Budget / Changed To Cost Ctr & A/C Desc Cost Ctr & A/C Desc Total Debits: 2,135 Total Credits: 2,135 Date of Meeting Date of Meeting Budget Amended By: Planning and Parks Department Department Name Type of Budget Amendment (check one) X Budget Amendment Request Committee Approval Form Debit / Expense Other Material Supplies State Aid - WDNR CCA MKGC Prairie Credit / Revenue Reason for Request (Be Specific). Also fill out Support Document for County Board. This is an increase in revenue for a grant received (Project #221-0003-00030) from the Wisconsin Department of Natural Resources County Conservation Aids grant program to support prairie restoration activities at Mee-Kwon County Park and Golf Course. This increase in revenue is for: 1) Other Material Supplies. Date Amended: Oversight Committee Members Finance Committee Members Department Head Signature TYPE IN Oversight Committee Chairperson's Name Page 47 of 146 GRANT APPLICATION SUMMARY Project Name: Prairie Restoration in Mee-Kwon County Park and Golf Course Grant Name/Agency: WDNR County Conservation Aids CFDA/State ID: Department: Planning and Parks Exp Acct. Preparer: Tina Kroening Total Project Amount: $6,670 Grant Match Required: 50% Rev Acct. Approver: Andrew Struck Strategy: (Linkages to other planning efforts) GRANT EXPENSE GRANT/PROJECT MATCH ▪ POSP for Ozaukee County: 2050 (P. 173-174, 197) Operational Expense $ Operational Match $ ▪ Comprehensive Plan for Ozaukee County: 2035 (P. 318 - 326) Supplies $3,335 Salaries/Fringe Benefits $2,000 ▪ Land and Water Resource Plan for Ozaukee County (P. 127, 134-135) Supplies $590 ▪ Ozaukee County Strategic Plan 2020-2024 (P. 10, 11, 13) Travel/Mileage $75 Equipment Use $670 Project Scope and Expectations ▪ Native Prairie Restoration on the golf course and around maintenance building Capital Expense $ Other Grants $ ▪ Enhanced pollinator habitat and park/golf course aesthetics Other Grants Supporting Project Status Amount $0 TOTAL $3,335 TOTAL $3,335 $0 % PROJECT 50% % MATCH 50% $0 $0 GRANT SUPPORTED STAFF DEPARTMENT REVENUES Project Partners: Positon $ Department $ ▪ WDNR Supplies $3,335 Project Landowner Upon Completion: ▪ Ozaukee County TOTAL $0 TOTAL $3,335 Project Risks: Comments Major Milestones Date ▪ Weather/site conditions ▪ Serve as match to other grants Grant Award Oct-25 ▪ Timelines ▪ Continuation of native vegetation restoration efforts Prairie Restoration Jun-26 ▪ Pending grant funding Final Reporting Oct-26 ▪ Supply cost fluctuations and availability Duration: 12 months Extension: Grants are issued for 3 years Page 48 of 146 4.2 0.8 Map Produced By: Ozaukee County Planning and Parks Department 7/18/2025 Mee-Kwon County Park and Golf Course - Proposed Prairie Restoration (2026) 0 970 1,940485 Feet ¯ Legend Prairie Restoration Area (5.0 acres) WIWetlandInv2019_NAD83 Page 49 of 146 Item: 6.f. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jason Dzwinel, County Administrator Meeting Date: January 28, 2026 Department/Office: Dept of Administration Item Name: Resolution: Amending Section 2.03(2)(B)1 Of the Ozaukee County Policy And Procedure Manual – Review Of Electronic Money Transfers Summary: Summary This amendment to the Policy and Procedure Manual clarifies the responsibility of the Finance Committee in the review of electronic money transfers, including wire transfers, processed by the County Treasurer. Background Under current practice, many electronic money transfers, particularly wire transfers, are time-sensitive and must be executed promptly to meet operational, legal, or contractual obligations. As a result, these transactions are often completed before a committee meeting can occur. Proposed Change The amendment updates Section 2.03(2)(b)1 to clearly state that the Finance Committee will review electronic money transfers after they have been processed, rather than approving after they have been processed. This aligns the policy language with current operational realities while maintaining appropriate oversight. Recommended Action: Staff respectfully requests that the committee approve the amendment to the Policy and Procedure Manual Attachments: 1. RESOLUTION - REVIEW OF ELECTRONIC MONEY TRANSFERS Page 50 of 146 RESOLUTION NO. AMENDING SECTION 2.03(2)(b)1 OF THE OZAUKEE COUNTY POLICY AND PROCEDURE MANUAL – REVIEW OF ELECTRONIC MONEY TRANSFERS RESOLVED, by the Ozaukee County Board of Supervisors that Section 2.03(2)(B) of the Ozaukee County Policy and Procedure Manual be amended to read: (2) Finance Committee: (b) Accounting and Finance: 1. Approve wire transfers and wire transfer dispersals Review electronic money transfers by the Treasurer under 5.01(8)(b) of the County Policy and Procedure Manual Page 51 of 146 Item: 6.g. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: January 28, 2026 Department/Office: County Clerk Item Name: Report of the County Board/Citizen Attendance and Mileage Summary: Mileage reimbursement to County Supervisors and Citizen Board members for the period of July through December 2025. Recommended Action: Motion to approve the mileage reimbursement to County Supervisors and Citizen Board members for the period of July through December 2025. Attachments: 1. REP 25-2 county board mileage 2. REP 25-2 CitizenReport july-dec 3. county board by date mileage attenda Jul-Dec 2025 4. citizen by date mileage attendance jul-dec Page 52 of 146 REPORT NO. 25-2 REPORT OF COUNTY BOARD/CITIZEN ATTENDANCE AND MILEAGE TO THE HONORABLE BOARD OF SUPERVISORS, OZAUKEE COUNTY, WISCONSIN Pursuant to the provisions of Section 2.01 (14)(a)2.d.(1)(c) of the Ozaukee County Policy and Procedure Manual, the following are mileage claims for County Board members calculated at 70¢ cents per mile from 07/01/2025 through 12/31/2025. Detailed attendance records of all the foregoing accounts are on file in the Office of the County Clerk. Total Meetings Scheduled Total Meetings Attended Total Miles Mileage Due ARNETT, JACK 17 16 300 $210.00 BICHLER, THOMAS R 19 12 216 $151.20 CLARK, DONALD 19 16 182 $127.40 DEMENT, DEREK 11 10 144 $100.80 DOLSKY, MATTHEW 16 13 384 $268.80 FOY, PATRICK 23 21 510 $357.00 GRABOW, THOMAS 16 15 210 $147.00 HANSHER, JEFFREY 20 20 720 $504.00 HOLYOKE, ROB 28 26 680 $476.00 JOBS, BARBARA J 16 16 288 $201.60 KHAN, ARIBA 19 8 144 $100.80 KINCAIDE, CONNIE 18 16 260 $182.00 LARSON, DAVID 17 15 42 $29.40 MAGUIRE, TIMOTHY 23 22 288 $201.60 MATERA, TONY 16 13 0 $0.00 NELSON, RICHARD C 28 23 144 $100.80 PAAPE, BRUCE S 16 15 238 $166.60 RICHART, THOMAS H 22 20 214 $149.80 RISHEL, SCOTT 7 2 17 $11.90 Page 53 of 146 Total Meetings Scheduled Total Meetings Attended Total Miles Mileage Due ROSS, BRUCE 21 16 264 $184.80 SCHLENVOGT, LEE 19 19 168 $117.60 SCHOESSOW, KURT 16 12 408 $285.60 STELTER, ERIC 24 20 323 $226.10 STROM, JUSTIN 23 21 762 $533.40 TAYLOR, CLAUDE 16 16 196 $137.20 VOGEL, DANIEL E 21 19 144 $100.80 WOLF, MARTY 22 18 397 $277.90 GRAND TOTALS 513 440 7643 $5,350.10 Page 54 of 146 Meeting Attendance Citizen Report The following meetings are at $25.00 per diem and all mileage at 70¢ per mile. Detailed attendance records of all the foregoing accounts are on file in the Office of the County Clerk. Aging & Disability Resource Center Board Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due BERNS, KRISTEN 3 3 $75.00 75 $52.50 COSENTINE, LYNN 3 3 $0.00 0 $0.00 COUWENHOVEN, TERESA 3 2 $50.00 0 $0.00 GRESCH, DEBORAH 3 3 $75.00 42 $29.40 MILLER, JAMES 3 2 $50.00 32 $22.40 MYERS, KATHLEEN 3 3 $75.00 63 $44.10 PECHIVA, SHARON 3 3 $75.00 108 $75.60 QUEEN, KIM 1 1 $25.00 32 $22.40 ROBERTS, SHERYL 1 1 $25.00 3 $2.10 WILT, MICHAEL 3 3 $75.00 42 $29.40 Totals for committee: 26 24 $525.00 397 $277.90 Cedar Grove Library Board Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due PRITZLAFF, PATRICIA 3 3 $75.00 54 $37.80 Totals for committee: 3 3 $75.00 54 $37.80 Page 55 of 146 County Traffic Safety Commission Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due HOELL, JOHN 2 2 $0.00 0 $0.00 OHLIS, CHRISTINE 2 1 $0.00 0 $0.00 ROHERTY, MARK 2 2 $50.00 50 $35.00 Totals for committee: 6 5 $50.00 50 $35.00 East WI Counties Railroad Consortium Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due WINKER, THOMAS 5 5 $125.00 960 $672.00 Totals for committee: 5 5 $125.00 960 $672.00 Human Services Board Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due BERNS, KRISTEN 5 3 $75.00 75 $52.50 KULICK, STEVEN 5 5 $0.00 0 $0.00 SIGURDSON, CHUCK 5 4 $0.00 0 $0.00 Totals for committee: 15 12 $75.00 75 $52.50 Joint County Library Planning Committee Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due Page 56 of 146 ALEXANDER, MELISSA 5 3 $75.00 100 $70.00 KLOPPMANN, AMANDA 5 5 $0.00 231 $161.70 SPRENGER, WENDY 5 3 $75.00 116 $81.20 ZANK, DONALD 5 4 $100.00 164 $114.80 Totals for committee: 20 15 $250.00 611 $427.70 Joint Washington Ozaukee Board of Health Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due BUNTROCK, DOREEN 2 2 $0.00 87 $60.90 JABLONSKI, DANIEL 1 1 $25.00 20 $14.00 PANNLA, MEHEZA 2 2 $0.00 0 $0.00 ZILS, STEVEN 2 1 $0.00 0 $0.00 Totals for committee: 7 6 $25.00 107 $74.90 Local Emergency Planning Committee Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due BRECHBUEHLER, URS 1 0 $0.00 0 $0.00 CZAJA, THOMAS 2 2 $50.00 68 $47.60 DAVIDSON, ARTHUR 2 1 $0.00 0 $0.00 DEBOER, JOE 2 2 $0.00 0 $0.00 HAAS, DAVID 2 2 $0.00 0 $0.00 HOFFMAN, TERRY 1 0 $0.00 0 $0.00 PAULUS, ANDY 2 0 $0.00 0 $0.00 Totals for committee: 12 7 $50.00 68 $47.60 Page 57 of 146 Monarch Library System Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due KATZKA, JOHN 12 11 $0.00 385 $269.50 SPRENGER, WENDY 11 10 $250.00 323 $226.10 Totals for committee: 23 21 $250.00 708 $495.60 Radio System User Group Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due ALBRINCK, JAMES 1 1 $25.00 16 $11.20 RAMTHUN, ROBERT 1 1 $0.00 0 $0.00 RICE, WILLIAM 1 1 $0.00 0 $0.00 Totals for committee: 3 3 $25.00 16 $11.20 Saukville Library Board Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due HANSEN, MARY JO 1 1 $25.00 9 $6.30 Totals for committee: 1 1 $25.00 9 $6.30 Veterans Service Commission Total Meetings Scheduled Total Meetings Attended Per Diem Due Total Miles Total Mileage Due BATTY, ROBERT 1 1 $0.00 23 $16.10 Page 58 of 146 RICHARDS, ALAN 1 1 $0.00 0 $0.00 SCHNEIDER, JOSEPH 1 1 $0.00 0 $0.00 Totals for committee: 3 3 $0.00 23 $16.10 Grand Total 124 105 $1,475.00 3078 $2,154.60 Dated at Port Washington, Wisconsin, this 6th day of August 2025. SUMMARY: Semi-annual claims for mileage and attendance reimbursement for County Board and Citizen members VOTE REQUIRED: Majority FINANCE COMMITTEE Page 59 of 146 COMMITTEE MEETING ATTENDANCE REPORT BY ATTENDEE ARNETT, JACK DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 20 County Board 7/23/2025 X 20 Finance Committee 8/6/2025 X 20 County Board 8/20/2025 X 20 County Board 8/27/2025 X 20 Finance Committee 9/3/2025 X 20 County Board 9/17/2025 X 20 County Board 9/24/2025 X 20 Finance Committee 10/1/2025 X 20 County Board 10/15/2025 X 20 County Board 10/22/2025 X 20 Finance Committee 11/3/2025 X 0 County Board 11/5/2025 X 20 County Board 11/21/2025 X 20 Finance Committee 12/3/2025 X 20 County Board 12/3/2025 X 0 Finance Committee 12/19/2025 X 20 Finance Committee Six months total 16 1 300 Page 60 of 146 BICHLER, THOMAS R DATE OF MEETING 7/2/2025 ATTENDED ABSENT X MILES 0 COMMITTEE County Board 7/9/2025 X 0 Joint County Library Planning Committee 7/17/2025 X 18 Public W orks Committee 8/6/2025 X 18 County Board 8/12/2025 X 0 Joint County Library Planning Committee 8/20/2025 X 18 County Board 8/21/2025 X 18 Public W orks Committee 9/3/2025 X 18 County Board 9/15/2025 X 0 Joint County Library Planning Committee 9/17/2025 X 18 County Board 9/18/2025 X 18 Public W orks Committee 10/1/2025 X 18 County Board 10/15/2025 X 18 County Board 11/3/2025 X 0 Joint County Library Planning Committee 11/3/2025 X 0 County Board 11/5/2025 X 0 Joint County Library Planning Committee 11/5/2025 X 18 County Board 11/20/2025 X 18 Public W orks Committee 12/3/2025 X 18 County Board Six months total 12 7 216 Page 61 of 146 CLARK, DONALD DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 11 County Board 7/23/2025 X 11 Finance Committee 8/6/2025 X 11 County Board 8/20/2025 X 11 County Board 8/27/2025 X 11 Finance Committee 9/3/2025 X 11 County Board 9/12/2025 X 0 Joint W ashington Ozaukee Board of Health 9/17/2025 X 11 County Board 9/24/2025 X 11 Finance Committee 10/1/2025 X 11 County Board 10/15/2025 X 11 County Board 10/22/2025 X 11 Finance Committee 11/3/2025 X 11 County Board 11/5/2025 X 0 County Board 11/14/2025 X 28 Joint W ashington Ozaukee Board of Health 11/21/2025 X 0 Finance Committee 12/3/2025 X 11 County Board 12/3/2025 X 0 Finance Committee 12/19/2025 X 11 Finance Committee Six months total 16 3 182 Page 62 of 146 DEMENT, DEREK DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 9/3/2025 X 16 County Board 9/16/2025 X 16 Public Safety Committee 9/17/2025 X 16 County Board 10/1/2025 X 16 County Board 10/15/2025 X 16 County Board 10/21/2025 X 0 Public Safety Committee 11/3/2025 X 16 County Board 11/5/2025 X 16 County Board 11/18/2025 X 16 Public Safety Committee 12/3/2025 X 0 Public Safety Committee 12/3/2025 X 16 County Board Six months total 10 1 144 Page 63 of 146 DOLSKY, MATTHEW DATE OF MEETING 7/2/2025 ATTENDED ABSENT X MILES 0 COMMITTEE County Board 7/22/2025 X 32 Health & Human Services Committee 8/6/2025 X 32 County Board 8/20/2025 X 0 County Board 8/26/2025 X 32 Health & Human Services Committee 9/3/2025 X 32 County Board 9/3/2025 X 0 Health & Human Services Committee 9/17/2025 X 32 County Board 9/23/2025 X 32 Health & Human Services Committee 10/1/2025 X 32 County Board 10/15/2025 X 32 County Board 10/28/2025 X 32 Health & Human Services Committee 11/3/2025 X 32 County Board 11/5/2025 X 0 County Board 12/3/2025 X 32 County Board 12/16/2025 X 32 Health & Human Services Committee Six months total 13 3 384 Page 64 of 146 FOY, PATRICK DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 6/30/2025 X 30 Executive Committee 7/2/2025 X 30 County Board 7/22/2025 X 30 Health & Human Services Committee 8/4/2025 X 30 Executive Committee 8/6/2025 X 30 County Board 8/20/2025 X 30 County Board 8/26/2025 X 30 Health & Human Services Committee 9/3/2025 X 0 Health & Human Services Committee 9/3/2025 X 0 Executive Committee 9/3/2025 X 30 County Board 9/17/2025 X 30 County Board 9/23/2025 X 30 Health & Human Services Committee 9/29/2025 X 0 Executive Committee 10/1/2025 X 30 County Board 10/1/2025 X 0 Executive Committee 10/15/2025 X 30 County Board 10/28/2025 X 30 Health & Human Services Committee 11/3/2025 X 0 Executive Committee 11/3/2025 X 30 County Board 11/5/2025 X 0 County Board 12/1/2025 X 30 Executive Committee 12/3/2025 X 30 County Board 12/16/2025 X 30 Health & Human Services Committee Six months total 21 2 510 Page 65 of 146 GRABOW, THOMAS DATE OF MEETING 7/2/2025 ATTENDED X ABSENT MILES 14 COMMITTEE County Board 7/17/2025 X 14 Public W orks Committee 7/23/2025 X 0 County Traffic Safety Commission 8/6/2025 X 14 County Board 8/20/2025 X 14 County Board 8/21/2025 X 14 Public W orks Committee 9/3/2025 X 14 County Board 9/17/2025 X 14 County Board 9/18/2025 X 14 Public W orks Committee 10/1/2025 X 14 County Board 10/15/2025 X 14 County Board 10/22/2025 X 14 County Traffic Safety Commission 11/3/2025 X 14 County Board 11/5/2025 X 14 County Board 11/20/2025 X 14 Public W orks Committee 12/3/2025 X 14 County Board Six months total 15 1 210 Page 66 of 146 HANSHER, JEFFREY MILES COMMITTEE 40 Other Meetings 0 Public Safety Committee 40 County Board 40 Other Meetings 40 County Board 40 Public Safety Committee 40 County Board 40 Other Meetings 40 County Board 40 Public Safety Committee 40 County Board 40 Other Meetings 40 County Board 40 County Board 40 Public Safety Committee 40 County Board 40 County Board 40 Public Safety Committee 40 County Board 0 Public Safety Committee 720 DATE OF MEETING 6/17/2025 ATTENDED X ABSENT 7/2/2025 X 7/2/2025 X 7/22/2025 X 8/6/2025 X 8/19/2025 X 8/20/2025 X 8/26/2025 X 9/3/2025 X 9/16/2025 X 9/17/2025 X 9/30/2025 X 10/1/2025 X 10/15/2025 X 10/21/2025 X 11/3/2025 X 11/5/2025 X 11/18/2025 X 12/3/2025 X 12/3/2025 X Six months total 20 0 Page 67 of 146 HOLYOKE, ROB DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 6/30/2025 X 34 Executive Committee 7/2/2025 X 34 County Board 7/3/2025 X 34 Natural Resources Committee 7/16/2025 X 34 Comprehensive Planning Board 8/4/2025 X 34 Executive Committee 8/6/2025 X 34 County Board 8/7/2025 X 34 Natural Resources Committee 8/20/2025 X 34 County Board 8/20/2025 X 0 Comprehensive Planning Board 9/3/2025 X 0 Executive Committee 9/3/2025 X 34 County Board 9/4/2025 X 34 Natural Resources Committee 9/17/2025 X 34 County Board 9/29/2025 X 34 Executive Committee 9/30/2025 X 34 Natural Resources Committee 10/1/2025 X 34 County Board 10/1/2025 X 0 Executive Committee 10/1/2025 X 0 Comprehensive Planning Board 10/15/2025 X 0 Comprehensive Planning Board 10/15/2025 X 0 County Board 11/3/2025 X 34 County Board 11/3/2025 X 0 Executive Committee 11/5/2025 X 34 County Board 11/6/2025 X 34 Natural Resources Committee 12/1/2025 X 34 Executive Committee 12/3/2025 X 0 Comprehensive Planning Board 12/3/2025 X 34 County Board 12/4/2025 X 34 Natural Resources Committee Six months total 26 2 680 Page 68 of 146 JOBS, BARBARA J DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 18 County Board 7/3/2025 X 18 Natural Resources Committee 8/6/2025 X 18 County Board 8/7/2025 X 18 Natural Resources Committee 8/20/2025 X 18 County Board 9/3/2025 X 18 County Board 9/4/2025 X 18 Natural Resources Committee 9/17/2025 X 18 County Board 9/30/2025 X 18 Natural Resources Committee 10/1/2025 X 18 County Board 10/15/2025 X 18 County Board 11/3/2025 X 18 County Board 11/5/2025 X 18 County Board 11/6/2025 X 18 Natural Resources Committee 12/3/2025 X 18 County Board 12/4/2025 X 18 Natural Resources Committee Six months total 16 0 288 Page 69 of 146 KHAN, ARIBA DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 0 County Board 7/22/2025 X 24 Health & Human Services Committee 8/6/2025 X 0 County Board 8/11/2025 X 0 Aging & Disability Resource Center Board 8/20/2025 X 0 County Board 8/26/2025 X 24 Health & Human Services Committee 9/3/2025 X 0 Health & Human Services Committee 9/3/2025 X 24 County Board 9/17/2025 X 0 County Board 9/23/2025 X 0 Health & Human Services Committee 10/1/2025 X 24 County Board 10/13/2025 X 0 Aging & Disability Resource Center Board 10/15/2025 X 0 County Board 10/28/2025 X 24 Health & Human Services Committee 11/3/2025 X 0 County Board 11/5/2025 X 0 County Board 12/3/2025 X 0 County Board 12/8/2025 X 0 Aging & Disability Resource Center Board 12/16/2025 X 24 Health & Human Services Committee Six months total 8 11 144 Page 70 of 146 KINCAIDE, CONNIE DATE OF MEETING 7/2/2025 ATTENDED X ABSENT MILES 20 COMMITTEE County Board 7/22/2025 X 20 Health & Human Services Committee 8/6/2025 X 20 County Board 8/20/2025 X 20 County Board 8/26/2025 X 20 Health & Human Services Committee 9/3/2025 X 20 County Board 9/3/2025 X 0 Health & Human Services Committee 9/12/2025 X 0 Joint W ashington Ozaukee Board of Health 9/17/2025 X 20 County Board 9/23/2025 X 20 Health & Human Services Committee 10/1/2025 X 20 County Board 10/15/2025 X 20 County Board 10/28/2025 X 0 Health & Human Services Committee 11/3/2025 X 0 County Board 11/5/2025 X 20 County Board 11/14/2025 X 0 Joint W ashington Ozaukee Board of Health 12/3/2025 X 20 County Board 12/16/2025 X 20 Health & Human Services Committee Six months total 16 2 260 Page 71 of 146 LARSON, DAVID DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 0 County Board 7/23/2025 X 3 Finance Committee 8/6/2025 X 3 County Board 8/20/2025 X 3 County Board 8/27/2025 X 3 Finance Committee 9/3/2025 X 3 County Board 9/17/2025 X 3 County Board 9/24/2025 X 3 Finance Committee 10/1/2025 X 3 County Board 10/15/2025 X 3 County Board 10/22/2025 X 3 Finance Committee 11/3/2025 X 0 County Board 11/5/2025 X 3 County Board 11/21/2025 X 3 Finance Committee 12/3/2025 X 3 County Board 12/3/2025 X 0 Finance Committee 12/19/2025 X 3 Finance Committee Six months total 15 2 42 Page 72 of 146 MAGUIRE, TIMOTHY DATE OF MEETING 7/2/2025 ATTENDED X ABSENT MILES 0 COMMITTEE Public Safety Committee 7/2/2025 X 18 County Board 7/16/2025 X 0 Comprehensive Planning Board 8/6/2025 X 18 County Board 8/14/2025 X 18 Local Emergency Planning Committee 8/19/2025 X 18 Public Safety Committee 8/20/2025 X 0 Comprehensive Planning Board 8/20/2025 X 18 County Board 9/3/2025 X 18 County Board 9/16/2025 X 18 Public Safety Committee 9/17/2025 X 18 County Board 10/1/2025 X 18 County Board 10/1/2025 X 0 Comprehensive Planning Board 10/15/2025 X 0 Comprehensive Planning Board 10/15/2025 X 18 County Board 10/21/2025 X 18 Public Safety Committee 11/3/2025 X 18 County Board 11/5/2025 X 18 County Board 11/6/2025 X 18 Local Emergency Planning Committee 11/18/2025 X 18 Public Safety Committee 12/3/2025 X 18 County Board 12/3/2025 X 0 Comprehensive Planning Board 12/3/2025 X 0 Public Safety Committee Six months total 22 1 288 Page 73 of 146 MATERA, TONY DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 0 County Board 7/3/2025 X 0 Natural Resources Committee 8/6/2025 X 0 County Board 8/7/2025 X 0 Natural Resources Committee 8/20/2025 X 0 County Board 9/3/2025 X 0 County Board 9/4/2025 X 0 Natural Resources Committee 9/17/2025 X 0 County Board 9/30/2025 X 0 Natural Resources Committee 10/1/2025 X 0 County Board 10/15/2025 X 0 County Board 11/3/2025 X 0 County Board 11/5/2025 X 0 County Board 11/6/2025 X 0 Natural Resources Committee 12/3/2025 X 0 County Board 12/4/2025 X 0 Natural Resources Committee Six months total 13 3 0 Page 74 of 146 NELSON, RICHARD C DATE OF MEETING 6/30/2025 ATTENDED ABSENT X MILES 0 COMMITTEE Executive Committee 7/2/2025 X 8 County Board 7/2/2025 X 0 Public Safety Committee 7/23/2025 X 8 County Traffic Safety Commission 8/4/2025 X 0 Executive Committee 8/6/2025 X 8 County Board 8/14/2025 X 8 Local Emergency Planning Committee 8/19/2025 X 8 Public Safety Committee 8/20/2025 X 8 County Board 9/3/2025 X 8 County Board 9/3/2025 X 0 Executive Committee 9/16/2025 X 8 Public Safety Committee 9/17/2025 X 8 County Board 9/29/2025 X 8 Executive Committee 10/1/2025 X 0 Executive Committee 10/1/2025 X 8 County Board 10/15/2025 X 8 County Board 10/21/2025 X 8 Public Safety Committee 10/22/2025 X 8 County Traffic Safety Commission 11/3/2025 X 0 Executive Committee 11/3/2025 X 8 County Board 11/5/2025 X 8 County Board 11/6/2025 X 8 Local Emergency Planning Committee 11/6/2025 X 0 Radio System User Group 11/18/2025 X 8 Public Safety Committee 12/1/2025 X 0 Executive Committee 12/3/2025 X 0 Public Safety Committee 12/3/2025 X 0 County Board Six months total 23 5 144 Page 75 of 146 PAAPE, BRUCE S DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 17 County Board 7/22/2025 X 17 Health & Human Services Committee 8/6/2025 X 17 County Board 8/20/2025 X 17 County Board 8/26/2025 X 17 Health & Human Services Committee 9/3/2025 X 0 Health & Human Services Committee 9/3/2025 X 17 County Board 9/17/2025 X 17 County Board 9/23/2025 X 17 Health & Human Services Committee 10/1/2025 X 17 County Board 10/15/2025 X 17 County Board 10/28/2025 X 17 Health & Human Services Committee 11/3/2025 X 0 County Board 11/5/2025 X 17 County Board 12/3/2025 X 17 County Board 12/16/2025 X 17 Health & Human Services Committee Six months total 15 1 238 Page 76 of 146 RICHART, THOMAS H DATE OF MEETING 7/2/2025 ATTENDED X ABSENT MILES 14 COMMITTEE County Board 7/16/2025 X 14 Comprehensive Planning Board 7/23/2025 X 14 Finance Committee 8/6/2025 X 14 County Board 8/19/2025 X 4 Other Meetings 8/20/2025 X 0 Comprehensive Planning Board 8/20/2025 X 14 County Board 8/27/2025 X 14 Finance Committee 9/3/2025 X 14 County Board 9/17/2025 X 14 County Board 9/24/2025 X 14 Finance Committee 10/1/2025 X 0 Comprehensive Planning Board 10/1/2025 X 14 County Board 10/15/2025 X 0 County Board 10/15/2025 X 14 Comprehensive Planning Board 10/22/2025 X 14 Finance Committee 11/3/2025 X 0 County Board 11/5/2025 X 14 County Board 11/21/2025 X 14 Finance Committee 12/3/2025 X 0 Finance Committee 12/3/2025 X 0 Comprehensive Planning Board 12/3/2025 X 14 County Board Six months total 20 2 214 Page 77 of 146 RISHEL, SCOTT DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 0 Public Safety Committee 7/2/2025 X 17 County Board 7/16/2025 X 0 Comprehensive Planning Board 8/6/2025 X 0 County Board 8/19/2025 X 0 Public Safety Committee 8/20/2025 X 0 Comprehensive Planning Board 8/20/2025 X 0 County Board Six months total 2 5 17 Page 78 of 146 ROSS, BRUCE DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 22 County Board 7/3/2025 X 22 Natural Resources Committee 7/16/2025 X 22 Comprehensive Planning Board 8/6/2025 X 22 County Board 8/7/2025 X 0 Natural Resources Committee 8/20/2025 X 0 Comprehensive Planning Board 8/20/2025 X 22 County Board 9/3/2025 X 0 County Board 9/4/2025 X 0 Natural Resources Committee 9/17/2025 X 22 County Board 9/30/2025 X 0 Natural Resources Committee 10/1/2025 X 0 Comprehensive Planning Board 10/1/2025 X 22 County Board 10/15/2025 X 22 County Board 10/15/2025 X 0 Comprehensive Planning Board 11/3/2025 X 0 County Board 11/5/2025 X 22 County Board 11/6/2025 X 22 Natural Resources Committee 12/3/2025 X 0 Comprehensive Planning Board 12/3/2025 X 22 County Board 12/4/2025 X 22 Natural Resources Committee Six months total 16 5 264 Page 79 of 146 SCHLENVOGT, LEE MILES COMMITTEE 12 Executive Committee 12 County Board 12 Executive Committee 12 County Board 12 County Board 12 County Board 0 Executive Committee 12 County Board 12 Executive Committee 12 County Board 0 Executive Committee 12 County Board 12 County Board 0 Executive Committee 12 County Board 12 Executive Committee 0 Finance Committee 0 Public Safety Committee 12 County Board 168 DATE OF MEETING 6/30/2025 ATTENDED X ABSENT 7/2/2025 X 8/4/2025 X 8/6/2025 X 8/20/2025 X 9/3/2025 X 9/3/2025 X 9/17/2025 X 9/29/2025 X 10/1/2025 X 10/1/2025 X 10/15/2025 X 11/3/2025 X 11/3/2025 X 11/5/2025 X 12/1/2025 X 12/3/2025 X 12/3/2025 X 12/3/2025 X Six months total 19 0 Page 80 of 146 SCHOESSOW, KURT DATE OF MEETING 7/2/2025 ATTENDED X ABSENT MILES 34 COMMITTEE County Board 7/3/2025 X 34 Natural Resources Committee 8/6/2025 X 34 County Board 8/7/2025 X 34 Natural Resources Committee 8/20/2025 X 34 County Board 9/3/2025 X 34 County Board 9/4/2025 X 34 Natural Resources Committee 9/17/2025 X 34 County Board 9/30/2025 X 0 Natural Resources Committee 10/1/2025 X 34 County Board 10/15/2025 X 34 County Board 11/3/2025 X 34 County Board 11/5/2025 X 0 County Board 11/6/2025 X 34 Natural Resources Committee 12/3/2025 X 0 County Board 12/4/2025 X 0 Natural Resources Committee Six months total 12 4 408 Page 81 of 146 STELTER, ERIC DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 6/30/2025 X 0 Executive Committee 7/2/2025 X 19 County Board 7/23/2025 X 19 Finance Committee 8/4/2025 X 19 Executive Committee 8/6/2025 X 19 County Board 8/20/2025 X 19 County Board 8/27/2025 X 19 Finance Committee 9/3/2025 X 19 County Board 9/3/2025 X 0 Executive Committee 9/17/2025 X 0 County Board 9/24/2025 X 19 Finance Committee 9/29/2025 X 19 Executive Committee 10/1/2025 X 19 County Board 10/1/2025 X 0 Executive Committee 10/15/2025 X 19 County Board 10/22/2025 X 19 Finance Committee 11/3/2025 X 0 Executive Committee 11/3/2025 X 0 County Board 11/5/2025 X 19 County Board 11/21/2025 X 19 Finance Committee 12/1/2025 X 19 Executive Committee 12/3/2025 X 19 County Board 12/3/2025 X 0 Finance Committee 12/19/2025 X 19 Finance Committee Six months total 20 4 323 Page 82 of 146 STROM, JUSTIN DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 5/8/2025 X 0 Monarch Library System 7/2/2025 X 32 County Board 7/9/2025 X 54 Joint County Library Planning Committee 7/10/2025 X 0 Monarch Library System 7/17/2025 X 32 Public W orks Committee 8/6/2025 X 32 County Board 8/12/2025 X 7 Joint County Library Planning Committee 8/20/2025 X 32 County Board 8/21/2025 X 32 Public W orks Committee 9/3/2025 X 32 County Board 9/11/2025 X 68 Monarch Library System 9/15/2025 X 38 Joint County Library Planning Committee 9/17/2025 X 32 County Board 9/18/2025 X 32 Public W orks Committee 10/1/2025 X 32 County Board 10/15/2025 X 32 County Board 11/3/2025 X 32 County Board 11/3/2025 X 17 Joint County Library Planning Committee 11/5/2025 X 0 County Board 11/5/2025 X 94 Joint County Library Planning Committee 11/13/2025 X 68 Monarch Library System 11/20/2025 X 32 Public W orks Committee 12/3/2025 X 32 County Board Six months total 21 2 762 Page 83 of 146 TAYLOR, CLAUDE MILES COMMITTEE 14 County Board 0 Public Safety Committee 14 County Board 14 Public Safety Committee 14 County Board 14 County Board 14 Public Safety Committee 14 County Board 14 County Board 14 County Board 14 Public Safety Committee 14 County Board 14 County Board 14 Public Safety Committee 0 Public Safety Committee 14 County Board 196 DATE OF MEETING 7/2/2025 ATTENDED X ABSENT 7/2/2025 X 8/6/2025 X 8/19/2025 X 8/20/2025 X 9/3/2025 X 9/16/2025 X 9/17/2025 X 10/1/2025 X 10/15/2025 X 10/21/2025 X 11/3/2025 X 11/5/2025 X 11/18/2025 X 12/3/2025 X 12/3/2025 X Six months total 16 0 Page 84 of 146 VOGEL, DANIEL E DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 7/2/2025 X 9 County Board 7/16/2025 X 9 Comprehensive Planning Board 7/17/2025 X 9 Public W orks Committee 8/6/2025 X 9 County Board 8/20/2025 X 0 County Board 8/21/2025 X 9 Public W orks Committee 9/3/2025 X 9 County Board 9/17/2025 X 9 County Board 9/18/2025 X 9 Public W orks Committee 9/30/2025 X 9 Natural Resources Committee 10/1/2025 X 0 Comprehensive Planning Board 10/1/2025 X 9 County Board 10/15/2025 X 0 Comprehensive Planning Board 10/15/2025 X 9 County Board 11/3/2025 X 0 County Board 11/5/2025 X 9 County Board 11/6/2025 X 9 Natural Resources Committee 11/20/2025 X 9 Public W orks Committee 12/3/2025 X 0 Comprehensive Planning Board 12/3/2025 X 9 County Board 12/4/2025 X 9 Natural Resources Committee Six months total 19 2 144 Page 85 of 146 WOLF, MARTY DATE OF MEETING ATTENDED ABSENT MILES COMMITTEE 6/30/2025 X 21 Executive Committee 7/2/2025 X 21 County Board 7/9/2025 X 82 East WI Counties Railroad Consortium 7/17/2025 X 21 Public W orks Committee 8/4/2025 X 21 Executive Committee 8/6/2025 X 21 County Board 8/20/2025 X 0 County Board 8/21/2025 X 21 Public W orks Committee 9/3/2025 X 0 Executive Committee 9/3/2025 X 21 County Board 9/17/2025 X 21 County Board 9/18/2025 X 21 Public W orks Committee 9/29/2025 X 0 Executive Committee 10/1/2025 X 21 County Board 10/1/2025 X 0 Executive Committee 10/15/2025 X 21 County Board 11/3/2025 X 0 Executive Committee 11/3/2025 X 21 County Board 11/5/2025 X 21 County Board 11/20/2025 X 21 Public W orks Committee 12/1/2025 X 0 Executive Committee 12/3/2025 X 21 County Board Six months total 18 4 397 Page 86 of 146 Page 87 of 146 Page 88 of 146 Page 89 of 146 Page 90 of 146 Page 91 of 146 Page 92 of 146 Page 93 of 146 Page 94 of 146 Page 95 of 146 Page 96 of 146 Page 97 of 146 Page 98 of 146 Page 99 of 146 Page 100 of 146 Item: 6.h. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: January 28, 2026 Department/Office: Corporation Counsel Item Name: Corporation Counsel's Write-offs January - December 2025 Summary: Requesting write-off approval for uncollectible collection files Recommended Action: Approval to write-off 2025 uncollectible files Attachments: 1. CORPORATION COUNSEL2025.WriteOffs Page 101 of 146 CORPORATION COUNSEL WRITE-OFFS JANUARY THROUGH DECEMBER 2025 Dept. Class Code GP Acct# Debtor Type Amount Reason File No. 1 DHS CP JON004 S.E.J. Mental Health $80.00 SOL-low balance 21-0041-CP 2 DHS CP ROW001 J.T.R. Mental Health $67.20 SOL-low balance 20-0016-CP 3 DHS CP KOC004 M.S.K. Mental Health $100.00 SOL-low balance 19-0100-CP 4 DHS CP EVE007 D.M.E. Mental Health $93.87 SOL- low balance 18-0039-CP 5 DHS CP JAN006 M.T.J. Mental Health $81.70 SOL-low balance 20-0012-CP 6 DHS CP BAR027 M.J.B. Mental Health $10,300.00 SOL -unable to locate 21-0010-CP 7 DHS CP GOR004 J.J.G. Mental Health $1,929.50 DECEASED 2024 09-0254-CP 8 DHS CP HAY003 R.J.H. Jr. Mental Health $3,495.50 DECEASED 2022 07-CP-0172 9 DHS CP HOF003 D.H.H. Mental Health $156.50 DECEASED 2023 15-0049-CP 10 DHS CP BEA003 J.J.B. Mental Health $1,380.67 DECEASED 2023 15-0056-CP 11 DHS CP BEA003 J.J.B. Mental Health $883.17 DECEASED 2023 11-0087-CP 12 DHS LA BAL008 S.B. Lasata Care 102.00 DECEASED 2025 19-0054-LA 13 DHS CP MOS004 K.M.M. Mental Health 633.80 DECEASED 2025 15-0077-CP 14 DHS LA MCC007 J.H. Lasata Care $7,719.03 DECEASED 2024 07-LA-0105 15 DHS CP RED002 J.I.R. Mental Health $220.00 SOL -$11k in judgments 20-0030-CP 16 Total = $27,242.94 17 18 19 Year 2025 = $27,242.94 20 Year 2024 = $30,742.79 Year 2023 = $45,264.52 Year 2022 = $24,515.74 *SOL = Statute of Limitation Has run Page 102 of 146 Item: 6.i. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jay McMahon, Finance Director Meeting Date: January 28, 2026 Department/Office: Finance Department Item Name: Wire Transfers #4468 - #4499 and December Vouchers Summary: Recommended Action: Approve Attachments: 1. Wire Transfer 4468-4499 and December Vouchers Page 103 of 146 Page 104 of 146 Page 105 of 146 Item: 8.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: January 28, 2026 Department/Office: County Clerk Item Name: County Clerk Summary: Monthly Report Recommended Action: None Attachments: 1. 01.19.26_budget_thru_dec_2025 Page 106 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Other Revenue $75.57 ($75.57) 0.00% Total Revenues $75.57 ($75.57) 0.00% Expenditures Salaries 13,580.00 160,614.50 162,963.00 2,348.50 98.56% Fringe Benefits 1,038.81 12,287.16 12,467.04 179.88 98.56% Travel/Training 19,492.85 24,000.00 4,507.15 81.22% Supplies 3,581.00 30,500.04 26,919.04 11.74% Purchased Services 899.61 3,740.32 5,925.00 2,184.68 63.13% Interdepartment Charges 326.95 3,995.87 3,852.00 (143.87) 103.73% Other Expenses 130.80 1,500.00 1,369.20 8.72% Total Operating Expenditures $15,845.37 $203,842.50 $241,207.08 $37,364.58 84.51% Total Expenditures $15,845.37 $203,842.50 $241,207.08 $37,364.58 84.51% Net Increase (Decrease) ($15,845.37) ($203,766.93) ($241,207.08) ($37,440.15) 84.48% OZ-Curr:105-1-01 Ozaukee County CCk County Board For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 107 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Other Revenue: 105-1-01-49302-000 Other Revenue 75.57 (75.57) 0.00% Total Other Revenue 75.57 (75.57) 0.00% Total Revenues $75.57 ($75.57) 0.00% Expenditures Salaries: 105-1-01-51101-000 Regular Salaries & Wages 13,580.00 160,614.50 162,963.00 2,348.50 98.56% Total Salaries 13,580.00 160,614.50 162,963.00 2,348.50 98.56% Fringe Benefits: 105-1-01-51201-001 Social Security Tax 841.96 9,958.22 10,104.00 145.78 98.56% 105-1-01-51201-002 Medicare Tax 196.85 2,328.94 2,363.04 34.10 98.56% Total Fringe Benefits 1,038.81 12,287.16 12,467.04 179.88 98.56% Travel/Training: 105-1-01-52001-000 Committee Per Diem Mileage 13,915.39 16,500.00 2,584.61 84.34% 105-1-01-52002-000 Travel/Mileage 850.40 500.04 (350.36) 170.07% 105-1-01-52500-000 Conference & Meetings 4,727.06 6,999.96 2,272.90 67.53% Total Travel/Training 19,492.85 24,000.00 4,507.15 81.22% Supplies: 105-1-01-53107-000 Awards and Recognition 81.00 500.04 419.04 16.20% 105-1-01-53155-000 Info Tech License & Maint Fees 3,500.00 30,000.00 26,500.00 11.67% Total Supplies 3,581.00 30,500.04 26,919.04 11.74% Purchased Services: 105-1-01-54205-000 Telephone 17.34 256.23 300.00 43.77 85.41% 105-1-01-54502-000 Advertising and Legal Notices 882.27 3,471.59 5,499.96 2,028.37 63.12% 105-1-01-54505-000 Printing Outside 12.50 125.04 112.54 10.00% Total Purchased Services 899.61 3,740.32 5,925.00 2,184.68 63.13% Interdepartment Charges: 105-1-01-55104-001 Information Tech - PCs 326.95 3,923.40 3,602.04 (321.36) 108.92% 105-1-01-55108-000 Postage - Central Services 72.47 249.96 177.49 28.99% Total Interdepartment Charges 326.95 3,995.87 3,852.00 (143.87) 103.73% Other Expenses: 105-1-01-59101-000 Other Expenses 130.80 1,500.00 1,369.20 8.72% Total Other Expenses 130.80 1,500.00 1,369.20 8.72% Total Operating Expenditures $15,845.37 $203,842.50 $241,207.08 $37,364.58 84.51% Total Expenditures $15,845.37 $203,842.50 $241,207.08 $37,364.58 84.51% Net Increase (Decrease) ($15,845.37) ($203,766.93) ($241,207.08) ($37,440.15) 84.48% OZ-Curr:105-1-01 Ozaukee County CCk County Board For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 108 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Licenses & Permits $1,645.00 $24,765.00 $20,000.04 ($4,764.96) 123.82% Other Revenue 2,083.21 25,078.40 18,000.00 (7,078.40) 139.32% Total Revenues $3,728.21 $49,843.40 $38,000.04 ($11,843.36) 131.17% Expenditures Salaries 20,563.51 232,932.88 273,638.04 40,705.16 85.12% Fringe Benefits 2,924.78 95,067.77 135,367.92 40,300.15 70.23% Travel/Training 23.80 2,751.08 3,399.96 648.88 80.92% Supplies 887.62 18,747.31 6,900.00 (11,847.31) 271.70% Purchased Services 69.37 1,434.45 1,299.96 (134.49) 110.35% Interdepartment Charges 2,293.51 27,888.66 29,908.08 2,019.42 93.25% Other Expenses 44.36 55.68 600.00 544.32 9.28% Total Operating Expenditures $26,806.95 $378,877.83 $451,113.96 $72,236.13 83.99% Total Expenditures $26,806.95 $378,877.83 $451,113.96 $72,236.13 83.99% Net Increase (Decrease) ($23,078.74) ($329,034.43) ($413,113.92) ($84,079.49) 79.65% OZ-Curr:105-1-05 Ozaukee County County Clerk For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 109 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Licenses & Permits: 105-1-05-47110-000 Marriage License 1,645.00 24,765.00 20,000.04 (4,764.96) 123.82% Total Licenses & Permits 1,645.00 24,765.00 20,000.04 (4,764.96) 123.82% Other Revenue: 105-1-05-49301-000 Miscellaneous Revenue 1.89 (1.89) 0.00% 105-1-05-49302-000 Other Revenue - County Clerk - Passports 2,083.21 25,076.51 18,000.00 (7,076.51) 139.31% Total Other Revenue 2,083.21 25,078.40 18,000.00 (7,078.40) 139.32% Total Revenues $3,728.21 $49,843.40 $38,000.04 ($11,843.36) 131.17% Expenditures Salaries: 105-1-05-51101-000 Regular Salaries & Wages 20,563.51 230,091.11 273,638.04 43,546.93 84.09% 105-1-05-51104-000 Overtime 2,841.77 (2,841.77) 0.00% Total Salaries 20,563.51 232,932.88 273,638.04 40,705.16 85.12% Fringe Benefits: 105-1-05-51201-001 Social Security Tax 1,149.89 13,380.46 16,965.96 3,585.50 78.87% 105-1-05-51201-002 Medicare Tax 268.93 3,129.31 3,968.04 838.73 78.86% 105-1-05-51202-000 Retirement 1,429.17 16,188.94 19,155.00 2,966.06 84.52% 105-1-05-51203-000 Health Insurance 61,422.82 94,080.00 32,657.18 65.29% 105-1-05-51204-000 Life Insurance 21.10 310.08 459.96 149.88 67.41% 105-1-05-51205-000 Disability Insurance 55.69 636.16 738.96 102.80 86.09% Total Fringe Benefits 2,924.78 95,067.77 135,367.92 40,300.15 70.23% Travel/Training: 105-1-05-52002-000 Travel / Mileage 23.80 517.80 699.96 182.16 73.98% 105-1-05-52500-000 Conference & Meetings 2,233.28 2,499.96 266.68 89.33% 105-1-05-52504-000 Training 200.04 200.04 0.00% Total Travel/Training 23.80 2,751.08 3,399.96 648.88 80.92% Supplies: 105-1-05-53101-000 Office Supplies - Outside Vendors 231.62 1,816.43 1,400.04 (416.39) 129.74% 105-1-05-53151-000 Publication & Subscriptions 217.95 200.04 (17.91) 108.95% 105-1-05-53152-000 Membership Dues 225.00 300.00 75.00 75.00% 105-1-05-53155-000 Info Tech License & Maint Fees 13,500.58 (13,500.58) 0.00% 105-1-05-53201-000 Uniforms & Clothing 656.00 724.00 999.96 275.96 72.40% 105-1-05-53710-001 Computer Hardware 2,263.35 3,999.96 1,736.61 56.58% Total Supplies 887.62 18,747.31 6,900.00 (11,847.31) 271.70% Purchased Services: 105-1-05-54205-000 Telephone 69.37 1,434.45 1,299.96 (134.49) 110.35% Total Purchased Services 69.37 1,434.45 1,299.96 (134.49) 110.35% Interdepartment Charges: 105-1-05-55104-001 Information Tech - PCs 1,961.72 23,540.64 23,541.00 0.36 100.00% 105-1-05-55104-002 Information Tech - Printers173.60 2,083.20 1,667.04 (416.16) 124.96% 105-1-05-55107-000 Office Supplies - Central Services 118.50 399.96 281.46 29.63% 105-1-05-55108-000 Postage - Central Services 158.19 1,921.61 3,800.04 1,878.43 50.57% 105-1-05-55130-000 Information Technology Supplies 224.71 500.04 275.33 44.94% Total Interdepartment Charges 2,293.51 27,888.66 29,908.08 2,019.42 93.25% OZ-Curr:105-1-05 Ozaukee County County Clerk For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 110 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Other Expenses: 105-1-05-59101-000 Miscellaneous Expense 44.36 55.68 600.00 544.32 9.28% Total Other Expenses 44.36 55.68 600.00 544.32 9.28% Total Operating Expenditures $26,806.95 $378,877.83 $451,113.96 $72,236.13 83.99% Total Expenditures $26,806.95 $378,877.83 $451,113.96 $72,236.13 83.99% Net Increase (Decrease) ($23,078.74) ($329,034.43) ($413,113.92) ($84,079.49) 79.65% OZ-Curr:105-1-05 Ozaukee County County Clerk For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 111 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Intergovernmental Charges $9,375.10 $66,316.28 $51,600.00 ($14,716.28) 128.52% Total Revenues $9,375.10 $66,316.28 $51,600.00 ($14,716.28) 128.52% Expenditures Travel/Training 89.60 225.10 350.04 124.94 64.31% Supplies 1,528.48 70,329.74 77,799.96 7,470.22 90.40% Purchased Services 40,071.97 50,000.04 9,928.07 80.14% Interdepartment Charges 15.37 51.76 174.96 123.20 29.58% Other Expenses 135.98 393.74 3,099.96 2,706.22 12.70% Total Operating Expenditures $1,769.43 $111,072.31 $131,424.96 $20,352.65 84.51% Total Expenditures $1,769.43 $111,072.31 $131,424.96 $20,352.65 84.51% Net Increase (Decrease) $7,605.67 ($44,756.03) ($79,824.96) ($35,068.93) 56.07% OZ-Curr:105-1-06 Ozaukee County CCk Elections For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 112 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Intergovernmental Charges: 105-1-06-44110-000 Election Reimbursement 30,439.82 19,500.00 (10,939.82) 156.10% 105-1-06-44110-001 Voting Equipment Maintenance 9,375.10 35,876.46 32,100.00 (3,776.46) 111.76% Total Intergovernmental Charges 9,375.10 66,316.28 51,600.00 (14,716.28) 128.52% Total Revenues $9,375.10 $66,316.28 $51,600.00 ($14,716.28) 128.52% Expenditures Travel/Training: 105-1-06-52001-000 Committee Per Diem Mileage 89.60 225.10 350.04 124.94 64.31% Total Travel/Training 89.60 225.10 350.04 124.94 64.31% Supplies: 105-1-06-53103-000 Election Supplies 1,528.48 4,423.87 7,299.96 2,876.09 60.60% 105-1-06-53154-000 License & Other Fees 26,182.12 28,500.00 2,317.88 91.87% 105-1-06-53219-000 Ballots 39,723.75 42,000.00 2,276.25 94.58% Total Supplies 1,528.48 70,329.74 77,799.96 7,470.22 90.40% Purchased Services: 105-1-06-54135-000 Programing Services 16,485.00 24,000.00 7,515.00 68.69% 105-1-06-54308-000 Maintenance Contracts 20,000.00 20,000.04 0.04 100.00% 105-1-06-54502-000 Advertising and Legal Notices 3,586.97 6,000.00 2,413.03 59.78% Total Purchased Services 40,071.97 50,000.04 9,928.07 80.14% Interdepartment Charges: 105-1-06-55108-000 Postage - Central Services 15.37 51.76 75.00 23.24 69.01% 105-1-06-55107-000 Office Supplies - Central Services 99.96 99.96 0.00% Total Interdepartment Charges 15.37 51.76 174.96 123.20 29.58% Other Expenses: 105-1-06-59101-000 Other Expenditures 135.98 393.74 3,099.96 2,706.22 12.70% Total Other Expenses 135.98 393.74 3,099.96 2,706.22 12.70% Total Operating Expenditures $1,769.43 $111,072.31 $131,424.96 $20,352.65 84.51% Total Expenditures $1,769.43 $111,072.31 $131,424.96 $20,352.65 84.51% Net Increase (Decrease) $7,605.67 ($44,756.03) ($79,824.96) ($35,068.93) 56.07% OZ-Curr:105-1-06 Ozaukee County CCk Elections For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 113 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Public Charges for Services $4.75 $18.25 ($18.25) 0.00% Interdepartmental Charges 7,736.62 84,790.75 85,999.92 1,209.17 98.59% Total Revenues $7,741.37 $84,809.00 $85,999.92 $1,190.92 98.62% Expenditures Supplies 2,938.64 80,414.59 106,500.00 26,085.41 75.51% Purchased Services (20.12) (5,588.18) 2,499.96 8,088.14 - 223.53% Total Operating Expenditures $2,918.52 $74,826.41 $108,999.96 $34,173.55 68.65% Total Expenditures $2,918.52 $74,826.41 $108,999.96 $34,173.55 68.65% Net Increase (Decrease) $4,822.85 $9,982.59 ($23,000.04) ($32,982.63) -43.40% OZ-Curr:105-1-07 Ozaukee County CCk Central Services For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 114 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Revenues Public Charges for Services: 105-1-07-43930-000 Print Services 4.75 18.25 (18.25) 0.00% Total Public Charges for Services 4.75 18.25 (18.25) 0.00% Interdepartmental Charges: 105-1-07-45104-000 Office Supplies 1,076.78 10,913.61 9,999.96 (913.65) 109.14% 105-1-07-45106-000 Postage 6,659.84 73,877.14 75,000.00 1,122.86 98.50% 105-1-07-45105-000 Printing 999.96 999.96 0.00% Total Interdepartmental Charges 7,736.62 84,790.75 85,999.92 1,209.17 98.59% Total Revenues $7,741.37 $84,809.00 $85,999.92 $1,190.92 98.62% Expenditures Supplies: 105-1-07-53101-000 Office Supplies - Outside Vendors 93.92 452.61 3,500.04 3,047.43 12.93% 105-1-07-53102-000 Postage - Outside Purchase (274.48) 68,572.90 84,999.96 16,427.06 80.67% 105-1-07-53104-000 Copier Supplies 3,119.20 11,389.08 18,000.00 6,610.92 63.27% Total Supplies 2,938.64 80,414.59 106,500.00 26,085.41 75.51% Purchased Services: 105-1-07-54205-000 Telephone (20.12) (5,588.18) 2,499.96 8,088.14 - 223.53% Total Purchased Services (20.12) (5,588.18) 2,499.96 8,088.14 - 223.53% Total Operating Expenditures $2,918.52 $74,826.41 $108,999.96 $34,173.55 68.65% Total Expenditures $2,918.52 $74,826.41 $108,999.96 $34,173.55 68.65% Net Increase (Decrease) $4,822.85 $9,982.59 ($23,000.04) ($32,982.63) -43.40% OZ-Curr:105-1-07 Ozaukee County CCk Central Services For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 115 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Expenditures Other Expenses $372.40 $1,856.04 $1,483.64 20.06% Total Operating Expenditures $372.40 $1,856.04 $1,483.64 20.06% Total Expenditures $372.40 $1,856.04 $1,483.64 20.06% Net Increase (Decrease) ($372.40) ($1,856.04) ($1,483.64) 20.06% OZ-Curr:105-1-09 Ozaukee County CCkl State Special Charges For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 116 of 146 Current Month Actual 2025 YTD Actual 2025 Total Budget Budget Balance % Budget YTD Expenditures Other Expenses: 105-1-09-59102-000 Penal Charitable Mental 372.40 1,856.04 1,483.64 20.06% Total Other Expenses 372.40 1,856.04 1,483.64 20.06% Total Operating Expenditures $372.40 $1,856.04 $1,483.64 20.06% Total Expenditures $372.40 $1,856.04 $1,483.64 20.06% Net Increase (Decrease) ($372.40) ($1,856.04) ($1,483.64) 20.06% OZ-Curr:105-1-09 Ozaukee County CCkl State Special Charges For the Twelve Months Ending Wednesday, December 31, 2025 12/31/2025 FRPnL2025 2025 Profit and Loss Statement Page 117 of 146 Item: 8.b. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jay McMahon, Finance Director Meeting Date: January 28, 2026 Department/Office: Finance Department Item Name: Finance Summary: Monthly Report Recommended Action: None Attachments: 1. 01 Directors Report Page 118 of 146 Page 119 of 146 Page 120 of 146 Page 121 of 146 Page 122 of 146 Page 123 of 146 Page 124 of 146 Page 125 of 146 Page 126 of 146 Item: 8.c. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Chris McDonell, Human Resources Director Meeting Date: January 28, 2026 Department/Office: Human Resources Item Name: Human Resources Summary: 2026 Employee Wellness Program Ozaukee County will continue its employee wellness program in 2026 with third-party administration support. The program design remains unchanged and focuses on preventive care, employee accountability, and long-term management of health insurance costs. Employees enrolled in the County’s health plan may reduce their premium contribution from 20% to 12% by completing required wellness activities and meeting program point thresholds. Employees may also earn a $500 or $1,000 wellness incentive, based on plan deductible, for higher participation. Incentives are paid in the first quarter of the following year and require active health plan enrollment at the time of payment. The program is points-based and includes a health risk assessment, biometric screening, preventive exam, and wellness coaching when applicable. A secure online portal supports activity tracking, scheduling, and documentation, helping reduce administrative burden and improve oversight. Employee Engagement Survey – Countywide Update The County completed its 2025 employee engagement survey with a response rate of approximately 58%, consistent with local government benchmarks Ozaukee County Infographic PF (…. Results show strengths in job meaningfulness, supervisory support, and employee potential, with opportunities for improvement in interdepartmental coordination and organizational communication. Department leaders have been directed to review results with their teams, identify actionable improvements, and elevate issues requiring countywide attention. A follow-up employee check-in survey is planned to assess progress. Recommended Action: None Attachments: 1. HR FINANCIALS 2026 2. Ozaukee County Infographic PF (1) Page 127 of 146 Current 2026 2026 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries - $6,897 $340,220 $333,323 2.03% Fringe Benefits - $9,021 $111,204 $102,183 8.11% Travel/Training - - $2,201 $2,201 0.00% Supplies - $831 $22,852 $22,021 3.64% Purchased Services - - $52,903 $52,903 0.00% Interdepartment Charges - - $24,208 $24,208 0.00% Other Expenses - $508 $2,001 $1,493 25.39% Total Operating Expenditures - $17,257 $555,589 $538,332 3.11% Capital Outlay Total Expenditures - $17,257 $555,589 $538,332 3.11% Net Increase (Decrease) - ($17,257) ($555,589) ($538,332) 3.11% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the Twelve Months Ending Wednesday, December 31, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2026 2026 Oversight Comm Recommended PnL Amended Bdgt 1/21/2026 Page 128 of 146 2025 Employee Survey Results Thank you so much for sharing your thoughts in our survey! We learned a lot from you - this shows just afew of the things we learned from across the whole company. Your feedback will help us get better andbetter at what we do. 2025 Survey Stats 58.2% Response Rate SurveysSent: 548 Responses:319Comments:812 2024 Survey StatsResponse Rate: 62.9%Comments: 819 BenchmarkLocal Government - 2025Response Rate: 57% We asked: "What three words best describe our culture?" flexible friendlysupportive stressful toxic balanced respectful hardworking cliquey trusting teamwork rewarding complacent traditional antiquated efficient cooperative compassionate understaffed collaboration poor-management unhealthy favoritism vindictive burnout team predictableisolated stagnant adaptive passionate relaxed balance communicative old-school helpfulsiloed connected fake kind resilient structured negative unorganized nice comfortable team-oriented bureaucratic busycustomer-focused Top Scores These three areas were the most encouraging MeaningfulnessMy job makes me feel like I am part of somethingmeaningful Supportive managersMy manager cares about my concerns PotentialOzaukee County enables me to work at my full potential Bottom Scores These three areas have the most room for improvement Interdepartmental CooperationThere is good interdepartmental cooperation at OzaukeeCounty Clued-in LeadersSenior managers understand what is really happening atOzaukee County Clued-in EmployeesI feel well-informed about important decisions at OzaukeeCounty Overview of results delivered to all employees Leaders share detailed results down through the organization Managers and teams plan action and escalate items they can't address Leaders act on team requests and organization-wide needs Employees take simple actions inspired by local conversations Everyone celebrates improvements as they happen Getting your feedbackwas just the first step. We loved hearing about whatyou appreciate here, and alsowhat concerns you. We knowwe have some problems tosolve, so we want to make surethat we consult the expert—you! You may already havesome ideas in mind... Next Steps Page 129 of 146 Item: 8.d. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jason Dzwinel, County Administrator Meeting Date: January 28, 2026 Department/Office: Information Technology Item Name: Information Technology Summary: Monthly Report Recommended Action: None Attachments: 1. Communication Services Financials_December_2025 2. IT Financials_December_2025 Page 130 of 146 Current Month Actual 2025 YTD Actual 2025 Amended Budget Budget Balance % Budget YTD Revenues Other Revenue $2,364 $52,513 $83,370 $30,857 62.99% Total Revenues $2,364 $52,513 $83,370 $30,857 62.99% Expenditures Salaries $18,769 $147,440 $146,129 ($1,311) 100.90% Fringe Benefits $2,735 $51,898 $30,309 ($21,589) 171.23% Travel/Training - $318 $2,500 $2,182 12.72% Supplies - $23,037 $45,100 $22,063 51.08% Purchased Services $18,616 $244,440 $171,210 ($73,230) 1 42.77% Interdepartment Charges $981 $11,770 $13,779 $2,009 85.4 2% Other Expenses - $782 $782 - 100.00% Total Operating Expenditures $41,101 $479,685 $409,809 ($69,876) 117.05% Capital Outlay Total Expenditures $41,101 $479,685 $409,809 ($69,876) 1 17.05% Net Increase (Decrease) ($38,737) ($427,172) ($326,439 ) $100,733 130.86% E q u i t y: Ozaukee County Committee Report General Fund InformationTechnology-Radio Services For the Twelve Months Ending Wednesday, December 31, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amen ded Bdgt 1/21/2026 Page 131 of 146 Current Month Actual 2025 YTD Actual 2025 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services - $13,064 - ($13,064) 0.00% Interdepartmental Charges $144,872 $1,738,461 $1,640,0 00 ($98,461) 106.00% Total Revenues $144,872 $1,751,525 $1,640,000 ($111,525 ) 106.80% Expenditures Salaries $45,522 $400,476 $404,993 $4,517 98.88% Fringe Benefits $6,503 $169,833 $158,219 ($11,614) 107.3 4% Travel/Training - - $5,500 $5,500 0.00% Supplies $452 $4,177 $34,200 $30,023 12.21% Purchased Services $63,372 $1,249,037 $1,036,000 ($213, 037) 120.56% Interdepartment Charges - $42 $200 $158 21.00% Other Expenses - - $888 $888 0.00% Total Operating Expenditures $115,849 $1,823,565 $1,64 0,000 ($183,565) 111.19% Capital Outlay Total Expenditures $115,849 $1,823,565 $1,640,000 ($183 ,565) 111.19% Net Increase (Decrease) $29,023 ($72,040) - $72,040 0.00 % E q u i t y: Retained Earnings - $616,101 - ($616,101) 0.00% Governmental Fund Balance - $141,205 - ($141,205) 0.00% Ozaukee County Committee Report Internal Service Fund Information Technology For the Twelve Months Ending Wednesday, December 31, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amen ded Bdgt 1/21/2026 Page 132 of 146 Item: 8.e. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Sandi Tretow, County Treasurer Meeting Date: January 28, 2026 Department/Office: Treasurer Item Name: County Treasurer Summary: January Treasurer's Report Recommended Action: None Attachments: 1. January Treasurer's Report Page 133 of 146 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, January 28, 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 134 delinquent tax statements • Assessment – starting to prepare 2026 work rolls for the municipal assessors • Working with municipalities to close out December tax collections and receipt settlement payments paid to Ozaukee County • Record December Drainage District payments from tax roll and prepare fin ancial report for the Drainage District Board meeting on January 19, 2026, which I attended. Future goals/events: • Prepare to shift from municipal tax collection ending January 31 to County. • 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. 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 134 of 146 CASH Cash ending December is up 5,660,001$ from last December: Cash 2025, 37,376,143$ 2024 31,716,142$ Increase of 5,660,001.44$ 17.85% 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 December: December 2025, 341,461$ 2024 274,062$ Increase of 67,398.72$ 24.59% Budget 2025, 280,000$ 2024 280,000$ Budget/Actual 2025 121.95% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through December: December 2025, 1,817,509$ 2024 1,307,688$ Increase of 509,821.15$ 38.99% Budget 2025, 280,000$ 2024 280,000$ Budget/Actual 2025 649.11% 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 October, see page 6: October 2025, 10,308,606$ 2024 9,861,852$ Increase of 446,754.00$ 4.53% Budget 2025, 12,232,000$ 2024 11,677,265$ Budget/Actual 2025 84.28% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2025 666,659$ 2024 653,734$ Increase of 12,925.00$ 1.98% Number of delinquent parcels: 2025 154 2024 155 Decrease of -1 -0.65% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES TREASURER’S REPORT FINANCE COMMITTEE JANUARY 2026 REPORTING PERIOD: December, 2025 Wrapping up unpaid utilities with Village of Grafton repurchase from the November 2025 Finance Committee. Letter reports received and working with Corporation Counsel on the 2022 tax foreclosure properties. Variances of cash from month to month and year to year December 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 December1st 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 135 of 146 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance December 1, 2025 15,364.65$ Receipts: Transfers from Money Market #2 5,833,316.29$ Voids and Stop Payments 32,901.64$ Total Monthly Receipts 5,866,217.93$ Total Balance & Receipts 5,881,582.58$ Disbursements: ### County Orders (565640-566239) (3,864,389.13)$ Wire Transfers (wt# 4468-4485) (1,963,616.15)$ ACH Transfers (39,973.71)$ Total Monthly Disbursements (5,867,978.99)$ MAIN CHECKBOOK Balance December 31, 2025 13,603.59$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 370,020.53$ Outstanding County Checks (356,416.94)$ Deposit in Transit MAIN CHECKBOOK Balance December 31, 2025 13,603.59$ MONEY MARKET #1 CHECKBOOK Balance December 1, 2025 302,756.53$ Receipts: Department Direct Deposit Receipts 2,817,133.46$ Real Estate Tax Receipts, Electronic 18,238.93$ Transfer from POOL Account 5,000,000.00$ Transfer from Summit MM 540.11$ Interest Earnings 204.11$ Total Monthly Receipts 7,836,116.61$ Total Balance & Receipts 8,138,873.14$ Disbursements: Transfers to Money Market #2 (8,092,664.95)$ Voids and NSF payments Total Monthly Disbursements (8,092,664.95)$ MONEY MARKET #1 CHECKBOOK Balance December 31, 2025 46,208.19$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 45,668.08$ Deposit in Transit 540.11$ MONEY MARKET #1 CHECKBOOK Balance December 31, 2025 (4.18%)APY 46,208.19$ Page 2 Page 136 of 146 MONEY MARKET #2 CHECKBOOK Balance December 1, 2025 16,277,775.80$ Receipts: Department Receipts 1,789,417.23$ Real Estate Tax Receipts 108,999.69$ RLF Payments 983.82$ NSF Replace 715.00$ Transfer from PWSB - Parks Reservations 5,411.03$ Transfers from Money Market #1 8,092,664.95$ Transfer from Register of Deeds 226,125.27$ Interest Earnings 71,067.02$ Total Monthly Receipts 10,295,384.01$ Total Balance & Receipts 26,573,159.81$ Disbursements: Transfers to Main Checkbook (5,833,316.29)$ Transfers to Payroll Checkbook (2,215,270.88)$ NSF Checks (20.00)$ Transfer to ARPA Total Monthly Disbursements (8,048,607.17)$ MONEY MARKET #2 Balance December 31, 2025 18,524,552.64$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 18,524,552.64$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance December 31, 2025 (4.25%)APY 18,524,552.64$ PAYROLL CHECKBOOK Balance December 1, 2025 -$ Receipts: Transfers from Money Market #2 2,215,270.88$ Total Monthly Receipts 2,215,270.88$ Total Balance & Receipts 2,215,270.88$ Disbursements: Salary Orders (#442340-442341) (1,088.82)$ Salary Direct Deposit (#396260-397588) (2,214,182.06)$ Total Monthly Disbursements (2,215,270.88)$ PAYROLL Balance December 31, 2025 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 447.90$ Outstanding Payroll Checks (447.90)$ PAYROLL CHECKBOOK Balance December 31, 2025 -$ PAGE 3 Page 137 of 146 REVENUE YTD Interest Investments 1,817,509.15$ 280,000$ (December) Curlers Building Maint 24,667.06 - (December) Interest Go Bond 2021 606.92 - (December) Interest Health Care Trust 1,221.71 - (December) Interest Veteran's Memorial Trust 1,011.18 300 (December) Interest Transit Trust Fund 3,493.60 - (December) Interest on Delinquent Taxes 225,697.13 185,000 (December) Penalty on Delinquent Taxes 115,763.59 95,000 (December) Sales Tax General Fund 10,308,605.81 12,232,000 (October) Use Value Penalty Tax 53,807.52 50,000 (December) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 149,985.00 4.25% (December) APY Summit Credit Union, CD (General Fund) 567,043.43 4.22% (December) APY Horicon Bank (General Fund) - closed account April - Horicon Bank, CD's (General Fund) - closed account March - LGIP, Savings (General Fund) 7,132,745.83 3.82% (December) APY WISC (General Fund) 251,521.21 3.75% (December) APY WISC CD's (General Fund) 4,959,925.01 4.19% (December) APY WISC Securities (General Fund) 2,490,045.94 4.14% (December) APY PWSB, Money Market (Curlers Association Building Maint) 249,392.43 4.15% (December) APY PWSB Money Market (General Obligation Bond 2021)-closed April - PWSB, Money Market (Health Care Trust) 28,624.61 4.15% (December) APY PWSB, Money Market (Veteran's Memorial Trust) 23,691.56 4.15% (December) APY PWSB, Money Market (Register of Deeds) 276,390.88 4.12% (December) APY PWSB, Money Market (Tax Collection) 17,113.40 4.15% (December) APY PWSB, Money Market (Transit Trust Fund) 47,977.67 4.15% (December) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 718.14 4.19% (December) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,219,635.80 4.15% (December) APY PWSB, Opioids Settlement 1,721,654.38 4.15% (November) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2025 ANNUAL BUDGET 2025 Page 4 Page 138 of 146 2025 MONTHLY SPECIAL ASSESSMENTS COLLECTED (RED) MONTH CERT TOTAL CERT RECEIPTS MO END TOTAL JANUARY 38,894.98$ 1,579.34$ 37,315.64$ FEBRUARY 37,315.64$ 2,019.29$ 35,296.35$ MARCH 35,296.35$ 184.44$ 35,111.91$ APRIL 35,111.91$ 1,228.90$ 33,883.01$ MAY 33,883.01$ 1,301.81$ 32,581.20$ JUNE 32,581.20$ 1,366.77$ 31,214.43$ JULY 31,214.43$ 545.24$ 30,669.19$ AUGUST 30,669.19$ 933.04$ 29,736.15$ TAX SALE 29,736.15$ 47,110.01$ 76,846.16$ SEPTEMBER 76,846.16$ 6,356.48$ 70,489.68$ OCTOBER 70,489.68$ 4,749.38$ 65,740.30$ NOVEMBER 65,740.30$ 2,857.34$ 62,882.96$ DECEMBER 62,882.96$ 5,588.69$ 57,294.27$ TOTAL RECEIPTS 28,710.72$ Page 5 Page 139 of 146 2025 MONTHLY REDEMPTION REPORT TAXES MONTH CURR TOTAL CURR RECEIPTS NEW TOTAL JANUARY 653,733.90$ 40,088.86$ 613,645.04$ FEBRUARY 613,645.04$ 71,905.09$ 541,739.95$ MARCH 541,739.95$ 14,745.42$ 526,994.53$ APRIL 526,994.53$ 51,874.23$ 475,120.30$ MAY 475,120.30$ 32,935.31$ 442,184.99$ JUNE 442,184.99$ 21,891.37$ 420,293.62$ JULY 420,293.62$ 32,509.86$ 387,783.76$ AUGUST 387,783.76$ 37,966.01$ 349,817.75$ TAX SALE 349,817.75$ 841,847.71$ 1,191,665.46$ SEPTEMBER 1,191,665.46$ 175,223.24$ 1,016,280.64$ OCTOBER 1,016,280.64$ 116,162.73$ 900,117.91$ NOVEMBER 900,117.91$ 103,191.40$ 796,926.51$ DECEMBER 796,926.51$ 130,267.80$ 666,658.71$ TOTAL RECEIPTS 828,761.32$ Page 6 Page 140 of 146 SALE YEAR 2021 % #Parcels 2022 % #Parcels 2023 % #Parcels 2024 % #Parcels 2025 % #Parcels CO LEVY 21,712,622 21,429,276 22,280,401 22,949,856 23,763,831 JAN 652,981 3.01% 160 564,610 2.63% 154 566,895 2.54% 146 580,637 2.53% 140 613,645 2.67% 182 FEB 582,329 2.68% *588 544,510 2.54% *541 525,357 2.36% *631 520,861 2.27% *517 541,740 2.36% *576 MAR 555,446 2.56% *461 512,296 2.39% *474 496,913 2.23% *412 488,424 2.13% *389 526,995 2.30% *404 APR 504,160 2.32% *396 445,611 2.08% *348 467,696 2.10% *344 476,688 2.08% *318 475,120 2.07% *351 MAY 493,747 2.27% *333 423,011 1.97% *310 451,323 2.03% *314 433,473 1.89% *271 442,185 1.93% *305 JUN 437,245 2.01% *298 410,740 1.92% *279 433,619 1.95% *274 391,106 1.70% *263 420,294 1.83% *286 JUL 400,444 1.84% *271 379,925 1.77% *249 410,330 1.84% *234 381,989 1.66% *228 387,784 1.69% *251 AUG 382,486 1.76% *307 364,487 1.70% *301 395,693 1.78% *291 364,882 1.59% *260 349,818 1.52% *306 TAX SALE 669,498 3.08% 291 621,043 2.90% 287 713,254 3.20% 273 622,327 2.71% 253 841,848 3.67% 301 SEP 854,598 3.94% 291 780,481 3.64% 287 956,327 4.29% 241 862,122 3.76% 222 1,016,281 4.43% 245 OCT 777,814 3.58% 244 685,065 3.20% 221 847,067 3.80% 210 828,894 3.61% 203 900,118 3.92% 212 NOV 705,494 3.25% 208 628,481 2.93% 185 779,393 3.50% 180 707,782 3.08% 178 859,809 3.75% 181 DEC 648,714 2.99% 188 600,870 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. We just had another property owner pay their taxes in full. Great News!! OZAUKEE COUNTY ***TAX CERTIFICATE BALANCES*** Page 7 Page 141 of 146 2025 2023 2021 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 Tax Certificate Balances 2021-2025 2025 2024 2023 2022 2021 JAN FEB MAR APR MAY JUNE JULY AUG TAX SALE SEPT OCT NOV DEC Page 8 Page 142 of 146 SALES TAX INCOME MONTH COUNTY RECEIVES MONTH SALES OCCURRED 2025 2024 2023 2022 2021 SALES TAX MONEY AND SALES TAX COLLECTED January November 1,281,360$ 699,925$ 819,961$ 819,968$ 838,958$ February December 1,056,488$ 1,431,574$ 1,213,586$ 1,004,389$ 837,361$ March January 828,851$ 827,000$ 780,367$ 753,101$ 709,655$ April February 757,758$ 601,202$ 708,888$ 791,175$ 794,643$ May March 1,169,049$ 1,163,948$ 951,640$ 752,730$ 749,818$ June April 837,171$ 902,918$ 1,075,074$ 1,032,797$ 942,045$ July May 1,272,523$ 1,047,491$ 890,736$ 948,041$ 988,440$ August June 1,162,083$ 1,136,642$ 1,176,749$ 982,372$ 807,042$ September July 1,106,307$ 904,327$ 1,020,036$ 1,015,951$ 1,074,803$ October August 1,301,216$ 1,282,506$ 929,919$ 953,798$ 852,524$ November September 827,988$ 1,093,359$ 1,104,714$ 1,038,162$ 944,816$ December October 1,045,659$ 902,460$ 960,699$ 1,016,809$ 1,000,698$ MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2025) 10,308,606$ 12,199,699$ 11,730,321$ 11,318,483$ 10,688,841$ MONTH(S) SALES TAX REC'D BY COUNTY (December) 1,045,659$ 902,460$ 960,699$ 1,016,809$ 1,000,698$ BUDGET 12,232,000$ 11,677,265$ 11,216,085$ 10,100,721$ 9,106,921$ County receives 97.75% State retains 1.75% Retailers retain 0.5% 100.00% of the .5% tax collected Page 9 Page 143 of 146 2025 2024 2023 2022 2021 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2025) 10,308,606$ 12,199,699$ 11,730,321$ 11,318,483$ 10,688,841$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (December) 1,045,659$ 902,460$ 960,699$ 1,016,809$ 1,000,698$ <------------ 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. 2025) MONTH(S) SALES TAX REC'D BY COUNTY (December) 2025 2024 2023 2022 2021 Page 10 Page 144 of 146 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 $29,215.20 $983.82 December 2025 1/2/2026 The Fermentorium May 1, 2015 July 2025 $0.00 $757.79 PAID IN FULL 10/20/2025 **Payment dates updated to most current payment date as of 01/12/2026 Page 11 Page 145 of 146 Prior Current 2025 2025 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $335,426 $22,252 $434,594 $337,150 ($97,444) 128.90% Public Charges for Services $8,188 $1,659 $8,050 $4,000 ($4,050) 201.25% Other Revenue ($2,758) $179 $6,721 $25,500 $18,779 26.36% Total Revenues $340,856 $24,090 $449,365 $366,650 ($82,715) 122.56% Expenditures Salaries $250,113 $19,458 $244,709 $266,006 $21,297 91.99% Fringe Benefits $91,647 $2,750 $86,745 $108,164 $21,419 80.20% Travel/Training $1,844 - $2,953 $4,950 $1,997 59.66% Supplies $38,122 - $41,651 $43,150 $1,499 96.53% Purchased Services $11,349 $5,005 $11,290 $13,100 $1,810 86.18% Interdepartment Charges $43,286 $2,955 $45,405 $44,509 ($896) 102.01% Other Expenses $11,456 $7,835 $21,311 $11,650 ($9,661) 182.93% Total Operating Expenditures $447,817 $38,003 $454,064 $491,529 $37,465 92.38% Capital Outlay Total Expenditures $447,817 $38,003 $454,064 $491,529 $37,465 92.38% Net Increase (Decrease) ($106,961) ($13,913) ($4,699) ($124,879) ($120,180) 3.76% E q u i t y: Unassigned - - $106,963 - ($106,963) 0.00% Due To / Due From ($14,298,644) $1,774,060 ($15,756,855) - $15,756,8 55 0.00% Ozaukee County Committee Report General Fund Treasurer For the Twelve Months Ending Wednesday, December 31, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025-Jay 2025 Oversight Comm Recommended PnL Amended Bdgt 1/15/2026 Page 146 of 146