Finance Committee — Agenda Packet

1 FINANCE COMMITTEE REGULAR MEETING Friday, December 19, 2025, 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 November 21, 2025 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Corporation Counsel Finance Report - Dec. 2025 Meeting 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. 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. 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. 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. e. Approve Employee Benefit and Risk Management Consulting Agreement with Ansay and Associates f. Wire Transfers #4459 - #4467 and November Vouchers 7. DEPARTMENT REPORTS a. County Clerk b. Finance c. Human Resources Page 1 of 49 2 d. Information Technology e. County Treasurer 8. NEXT MEETING DATE January 28, 2025 9. 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 49 Item: Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: December 19, 2025 Department/Office: County Clerk Item Name: November 21, 2025 Summary: Minutes from the November 21, 2025 committee meeting. Recommended Action: Approve the draft minutes as submitted from the November 21, 2025 meeting. Attachments: 1. FinanceMinutesNovember212025 Page 3 of 49 FINANCE COMMITTEE MEETING MINUTES REGULAR MEETING NOVEMBER 21, 2025 Draft Minutes Pending Committee Approval 1. CALL TO ORDER A regular meeting of the Finance Committee was held in room A-200 at the Administration Center. Present Supervisor Eric Stelter, Supervisor David Larson, Supervisor Tom Richart, Supervisor Jack Arnett Absent None Excused Supervisor Don Clark Staff present: County Administrator Dzwinel, Corporation Counsel Gorden, Treasurer Tretow, Finance Director McMahon, Human Resources Director McDonell, Deputy County Clerk Reedy and County Clerk Kretlow. Others present: Dan Benson - Ozaukee Press 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 October 22, 2025 Motion: Motion to approve the October 22, 2025 minutes as submitted. Result: Passed Moved by: Jack Arnett Seconded by: Dave Larson Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None 5. CORPORATION COUNSEL DEPARTMENT REPORT a. Corporation Counsel Finance Report - Nov. 2025 Meeting There were no questions. 6. ACTION ITEMS Page 4 of 49 a. Plan for Disposition of Property Acquired by County, Parcel# 14-083-03-11-000, Residential lot with improvement, 4129W Scenic Avenue, City of Mequon Ms. Tretow provided background details on the foreclosure and answered questions. Motion: Motion to sell "as is" through a sealed bid at a minimum bid of $200,000. Result: Passed Moved by: Eric Stelter Seconded by: Dave Larson Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None b. Request to Repurchase Property Acquired by the County, Parcel# 10-111-02-02-001, Residential lot with improvement, 1739 11th Avenue, Village of Grafton Discussion with the family member and Ms. Tretow on the requirements and responsibility regarding payment needed for the family member to avoid foreclosure by the County. Motion: Motion to repurchase the property for $17,000 today with a cashier's check, plus a balance of $4,000 due by the Monday after Thanksgiving, December 2 along with the cost of utilities, interest and penalties. Result: Passed Moved by: Jack Arnett Seconded by: Tom Richart Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None c. Plan for Disposition of Property, acquired by the County, Parcel# 10-111-02-02-001, Residential lot with improvement, 1739 11th Avenue, Village of Grafton No action taken. d. Plan for Disposition of Property Acquired by County, Parcel# 13-051-01-14-004, Vacant Land (contaminated parcel), N37 W5537 Burr Lane, City of Cedarburg Ms. Gorden provided details and answered questions. Motion: Motion to sell "as is" through a sealed bid at a minimum bid of $20,000. Result: Passed Moved by: David Larson Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None e. Plan for Disposition of Property Acquired by County, Parcel# 04-009-01-001.00, Site Address: 1176484 N 33 FT NE NE EXC CSM#3419 SEC 9 T12 R 21 0.437 ACRES, Town of Fredonia – Vacant Land Ms. Tretow provided background on this property, which is a road right of way, and answered questions. Motion: Motion to table until counsel has time to review right of way and property. Page 5 of 49 Result: Passed Moved by: David Larson Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None f. Resolution: Foreclosure of Grafton Contaminated Property Ms. Gorden provided background and answered questions. Motion: Motion to approve the resolution authorizing corporation counsel to proceed to in rem judgment for tax foreclosure of contaminated property and transfer title to the Village of Grafton. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: Dave Larson Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None g. Resolution: Cancellation of Outstanding Orders Motion: Motion to approve the resolution for the cancellation of 2023 outstanding orders. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Jack Arnett Seconded by: Tom Richart Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None h. Resolution: Increase of Revenue 2025 — Planning and Parks Motion: Motion to approve the increase of revenue resolution amending the budget for the Planning and Parks Department to include funds from the Funds for Lake Michigan Grant for Mineral Springs Creek - $80,000 and the Wisconsin Department of Natural Resources Knowles-Nelson Stewardship Local Assistance Program for Clay Bluffs Cedar Gorge Nature Preserve -$249,999. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Tom Richart Seconded by: Jack Arnett Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None i. Resolution: Repeal and Replacement of Chapter 4 - Personnel Policies and Procedures Manual and Repeal of the Employee Handbook for Employees Previously Covered Under a Collective Bargaining Agreement Page 6 of 49 Mr. McDonell highlighted the changes and County Mutual Insurance Company's legal review of the policy. Supervisor Richart was concerned regarding the regulation of the pay plan, unsatisfactory performance affecting cost of living pay and not the step increase in pay. Motion: Motion to approve the resolution to repeal and replace Chapter 4 of the County's Policy and Procedure Manual and repeal the Employee Handbook for Employees Previously Covered Under a Collective Bargaining Agreement. This resolution will move forward to the County Board for final action. Result: Passed Moved by: David Larson Seconded by: Eric Stelter Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None j. Resolution: Wisconsin Counties Association & National Association of Counties 2026 Membership Dues Motion: Motion to approve the resolution to submit payment for 2026 WCA and NACO dues. This resolution will move forward to the County Board for final action. Result: Passed Moved by: Eric Stelter Seconded by: Tom Richart Ayes: Eric Stelter, David Larson, Tom Richart, Jack Arnett Nays: None Abstain: None k. Wire Transfers #4437 - #4458 and October Vouchers Discussion on the policy of this committee approving the wire transfers and vouchers after the fact of payment. The committee members are in agreement that the committee should be reviewing the payments but as a discussion item. This should be an item for review in January. Motion: Motion to approve wire transfers #4437 - #4458 and October 2025 Schedule of Vouchers for a total amount of $6,129.735.90. Result: Passed Moved by: Jack Arnett Seconded by: Eric Stelter Ayes: Eric Stelter, Dave Larson, Jack Arnett Nays: Tom Richart Abstain: None 7. DEPARTMENT REPORTS a. County Clerk Conducted a municipal clerk meeting to discuss the 2026 elections and follow-up to the Wisconsin Election Commission conference. b. Finance Update on sales tax, intergovernment revenues and ERP software. c. Human Resources Update of health insurance open enrollment, holiday party and upcoming employee survey. Page 7 of 49 d. Information Technology Update on radio services and staffing. e. County Treasurer Update on tax bills and new credit card company. 8. NEXT MEETING DATE December 19, 2025 (Friday) 9. ADJOURNMENT Motion made by Supervisor Arnett, seconded by Supervisor Richart to adjourn. Motion carried. Meeting adjourned at 9:30 AM. Page 8 of 49 Item: 5.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Beth Esselman, Legal Svcs. Manager, Rhonda Gorden, Corporation Counsel Meeting Date: December 19, 2025 Department/Office: Corporation Counsel Item Name: Corporation Counsel Finance Report - Dec. 2025 Meeting Summary: Monthly report Recommended Action: None Attachments: 1. CORP.COUNSEL.DEC.2025.FN.Report Page 9 of 49 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 $1,012 $2,091 $6,250 $4,159 33.46% Total Revenues $1,012 $183,876 $562,400 $378,524 32.69% Expenditures Salaries $50,250 $572,362 $665,995 $93,633 85.94% Fringe Benefits $20,355 $233,002 $251,788 $18,786 92.54% Travel/Training - $1,402 $3,200 $1,798 43.81% Supplies $281 $4,500 $10,934 $6,434 41.16% Purchased Services $1,249 $12,133 $23,677 $11,544 51.24% Interdepartment Charges $3,335 $100,724 $113,738 $13,01 4 88.56% Other Expenses - $735 $2,650 $1,915 27.74% Total Operating Expenditures $75,470 $924,858 $1,071,9 82 $147,124 86.28% Capital Outlay Total Expenditures $75,470 $924,858 $1,071,982 $147,124 86.28% Net Increase (Decrease) ($74,458) ($740,982) ($509,582 ) $231,400 145.41% 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 Eleven Months Ending Sunday, November 30, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amen ded Bdgt 12/9/2025 Page 10 of 49 Item: 6.b. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Sandi Tretow, County Treasurer Meeting Date: December 19, 2025 Department/Office: Treasurer Item Name: 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. Summary: 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 be forwarded to the County Board for final approval. Attachments: 1. CM Resolution AUTHORIZATON OF SALE OF TAX DEED PROPERTY Page 11 of 49 RESOLUTION NO. 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 12 of 49 Item: 6.d. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Sandi Tretow, County Treasurer Meeting Date: December 19, 2025 Department/Office: Treasurer Item Name: 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. Summary: 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), Vacant Land to be forwarded to the County Board for final approval. Attachments: 1. CC Resolution AUTHORIZATON OF SALE OF TAX DEED PROPERTY 130510114004 Page 13 of 49 RESOLUTION NO. 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 14 of 49 Item: 6.e. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jason Dzwinel, County Administrator Meeting Date: December 19, 2025 Department/Office: Dept of Administration Item Name: Approve Employee Benefit and Risk Management Consulting Agreement with Ansay and Associates Summary: The county has enjoyed a long-standing partnership with Ansay & Associates to provide comprehensive employee benefits consulting and risk management. Staff is seeking approval of the 2026 Agreement to continue to utilize Ansay & Associates in this capacity. The intent is to strengthen benefit competitiveness, manage risk exposure, improve safety outcomes, and provide professional support to the Department of Administration. Through the employee benefits partnership with Ansay & Associates, the county was able to secure a 4% health insurance renewal, which was very competitive given the County’s underwriting loss ratios were 102% in 2023, 115% in 2024, and 97% through June 30, 2025. The risk management partnership secured a 0.7% ($2,018.00) increase for property insurance. Scope of Services Provided Under the Agreement Employee Benefits Consulting • Annual strategic review of employee benefit programs • Market benchmarking and employee benefit competitiveness analysis. • Carrier marketing, RFP development, and renewal negotiations. • Financial modeling and claims analysis, including monitoring of large or catastrophic claims. • Support for employee communication, open enrollment, and benefit education. • Compliance support and access to HR-related resources and updates. Risk Management Consulting • Review of County safety programs, claims processes, and risk exposures. • Evaluation of insurance coverage across all lines. • Renewal strategy development and carrier negotiations. • Ongoing claims review and analysis, including evaluation of alternative funding approaches. • Support for safety initiatives, safety committees, and contract risk review. Compensation • Annual fee: $60,000 o $50,000 – Employee Benefits Consulting o $10,000 – Risk Management Consulting Recommended Action: Page 15 of 49 Staff respectfully requests that the Finance Committee Authorize the County Administrator to execute the Employee Benefit and Risk Management Consulting Agreement with Ansay and Associates Attachments: None Page 16 of 49 Item: 6.f. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jay McMahon, Finance Director Meeting Date: December 19, 2025 Department/Office: Finance Department Item Name: Wire Transfers #4459 - #4467 and November Vouchers Summary: Wire Transfers #4459 - #4467 and November Vouchers Recommended Action: Approve Attachments: 1. Wire transfer 4459-4467 Nov vouchers Page 17 of 49 Page 18 of 49 Page 19 of 49 Item: 7.a. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Kellie Kretlow, County Clerk Meeting Date: December 19, 2025 Department/Office: County Clerk Item Name: County Clerk Summary: Monthly Report Recommended Action: None Attachments: 1. County Clerk Finance Report Page 20 of 49 Current Month Actual 2025 YTD Actual 2025 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services - $14 - ($14) 0.00% Intergovernmental Charges - $56,941 $51,600 ($5,341) 110.35% Interdepartmental Charges - $55,244 $86,000 $30,756 64.24% Licenses & Permits $1,070 $23,120 $20,000 ($3,120) 115.60% Other Revenue $981 $23,071 $18,000 ($5,071) 128.17% Total Revenues $2,051 $158,390 $175,600 $17,210 90.20% Expenditures Salaries $34,024 $359,404 $436,601 $77,197 82.32% Fringe Benefits $11,129 $103,391 $147,835 $44,444 69.94% Travel/Training $337 $22,356 $27,750 $5,394 80.56% Supplies $142 $163,222 $221,700 $58,478 73.62% Purchased Services $1 $38,602 $59,725 $21,123 64.63% Interdepartment Charges $2,622 $29,258 $33,935 $4,677 86.22% Other Expenses $118 $772 $7,056 $6,284 10.94% Total Operating Expenditures $48,373 $717,005 $934,602 $217,597 76.72% Capital Outlay Total Expenditures $48,373 $717,005 $934,602 $217,597 76.72% Net Increase (Decrease) ($46,322) ($558,615) ($759,002) ($200,387) 73.60% E q u i t y: Governmental Fund Balance - $680,423 - ($680,423) 0.00% Ozaukee County Committee Report General Fund County Clerk For the Eleven Months Ending Sunday, November 30, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amended Bdgt 12/9/2025 Page 21 of 49 Item: 7.b. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jay McMahon, Finance Director Meeting Date: December 19, 2025 Department/Office: Finance Department Item Name: Finance Summary: Monthly Report Recommended Action: None Attachments: 1. 12 Directors Report Page 22 of 49 Page 23 of 49 Page 24 of 49 Page 25 of 49 Page 26 of 49 Page 27 of 49 Page 28 of 49 Page 29 of 49 Page 30 of 49 Item: 7.c. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Chris McDonell, Human Resources Director Meeting Date: December 19, 2025 Department/Office: Human Resources Item Name: Human Resources Summary: Holiday Party The County holiday party was held on December 12 and had approximately 115 attendees. Post-event feedback was collected through an attendee survey covering the venue, food, beverages, entertainment, raffle baskets, and overall experience. The survey also asked employees whether they would prefer to keep the traditional holiday party format or consider a broader annual celebration in the future (e.g., fall or spring family-friendly events), as well as interest in serving on an event planning committee. Survey results will be reviewed to inform planning for future employee events. Employee Engagement Survey The County-wide employee engagement survey launched on December 12 and remains open through December 22. Employees were notified at launch and encouraged to participate to provide candid feedback. Results will be analyzed after the survey closes and will be used to identify organizational strengths, improvement opportunities, and priority focus areas for leadership. Employee Education and Benefits Outreach During December, HR continued to promote employee education related to benefits and retirement planning. This included sharing information on Wisconsin Retirement System (WRS) resources, ETF learning opportunities, and deferred compensation education. These efforts are part of ongoing outreach to help employees better understand and plan for their benefits and long-term financial wellbeing. Recommended Action: None Attachments: 1. HR Financials Page 31 of 49 Current 2025 2025 % Month YTD Amended Budget Budget Actual Actual Budget Balance YTD Revenues Expenditures Salaries $19,247 $257,491 $325,061 $67,570 79.21% Fringe Benefits $7,823 $98,644 $105,720 $7,076 93.31% Travel/Training - $1,064 $2,200 $1,136 48.36% Supplies $143 $13,607 $22,850 $9,243 59.55% Purchased Services $1,436 $71,349 $52,900 ($18,449)134.88% Interdepartment Charges $1,724 $19,441 $21,673 $2,232 89.70% Other Expenses $1,172 $7,667 $2,000 ($5,667) 383.35% Total Operating Expenditures $31,545 $469,263 $532,404 $63,141 88.14% Capital Outlay Equipment & Furniture - $874 - ($874) 0.00% Total Capital Outlay - $874 - ($874) 0.00% Total Expenditures $31,545 $470,137 $532,404 $62,267 88.30% Net Increase (Decrease) ($31,545) ($470,137)($532,404)($62,267) 88.30% E q u i t y: Ozaukee County Committee Report General Fund Department Human Resources For the Eleven Months Ending Sunday, November 30, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amended Bdgt12/16/2025 Page 32 of 49 Item: 7.d. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Jason Dzwinel, County Administrator Meeting Date: December 19, 2025 Department/Office: Information Technology Item Name: Information Technology Summary: Monthly Reports Recommended Action: None Attachments: 1. IT Financials_December_2025 2. Communication Services Financials_December_2025 Page 33 of 49 Current Month Actual 2025 YTD Actual 2025 Amended Budget Budget Balance % Budget YTD Revenues Public Charges for Services $545 $13,064 - ($13,064) 0.0 0% Interdepartmental Charges $140,722 $1,589,440 $1,640,0 00 $50,560 96.92% Total Revenues $141,267 $1,602,504 $1,640,000 $37,496 97 .71% Expenditures Salaries $28,396 $354,954 $404,993 $50,039 87.64% Fringe Benefits $12,659 $163,330 $158,219 ($5,111) 103.2 3% Travel/Training - - $5,500 $5,500 0.00% Supplies $16 $3,636 $34,200 $30,564 10.63% Purchased Services $71,600 $1,185,538 $1,036,000 ($149, 538) 114.43% Interdepartment Charges - $2 $200 $198 1.00% Other Expenses - - $888 $888 0.00% Total Operating Expenditures $112,671 $1,707,460 $1,64 0,000 ($67,460) 104.11% Capital Outlay Total Expenditures $112,671 $1,707,460 $1,640,000 ($67, 460) 104.11% Net Increase (Decrease) $28,596 ($104,956) - $104,956 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 Eleven Months Ending Sunday, November 30, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amen ded Bdgt 12/4/2025 Page 34 of 49 Current Month Actual 2025 YTD Actual 2025 Amended Budget Budget Balance % Budget YTD Revenues Other Revenue $3,014 $50,150 $83,370 $33,220 60.15% Total Revenues $3,014 $50,150 $83,370 $33,220 60.15% Expenditures Salaries $11,362 $128,671 $146,129 $17,458 88.05% Fringe Benefits $4,470 $49,163 $30,309 ($18,854) 162.21% Travel/Training - $318 $2,500 $2,182 12.72% Supplies $9,489 $23,037 $45,100 $22,063 51.08% Purchased Services $16,073 $224,908 $171,210 ($53,698) 1 31.36% Interdepartment Charges $981 $10,789 $13,779 $2,990 78.3 0% Other Expenses - $782 $782 - 100.00% Total Operating Expenditures $42,375 $437,668 $409,809 ($27,859) 106.80% Capital Outlay Total Expenditures $42,375 $437,668 $409,809 ($27,859) 1 06.80% Net Increase (Decrease) ($39,361) ($387,518) ($326,439 ) $61,079 118.71% E q u i t y: Ozaukee County Committee Report General Fund InformationTechnology-Radio Services For the Eleven Months Ending Sunday, November 30, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025 2025 Oversight Comm Recommended PnL Amen ded Bdgt 12/4/2025 Page 35 of 49 Item: 7.e. Agenda Item Information Sheet To: FINANCE COMMITTEE From: Sandi Tretow, County Treasurer Meeting Date: December 19, 2025 Department/Office: Treasurer Item Name: County Treasurer Summary: Monthly Report Recommended Action: None Attachments: 1. December Treasurer's Report Page 36 of 49 OZAUKEE COUNTY TREASURER ADMINISTRATION CENTER 121 WEST MAIN STREET P.O. BOX 994 PORT WASHINGTON, WI 53074-0994 Website: www.ozaukeecounty.gov Sandra Tretow Phone: Local (262) 284-8280 County Treasurer Metro (262) 238-8280 Email: stretow@ozaukeecounty.gov Fax: Local (262) 284-8373 Metro (262) 238-8373 FINANCE COMMITTEE Friday, December 19, 2025 SUMMARY OF TREASURER’S OFFICE ACTIVITIES Tasks completed: • Month-end activities • Reconciled bank statements to general ledger • Foreclosure related activities • Tested, published and finalized tax bills for all sixteen municipalities in Ozaukee County • Working with municipalities on their Statement of Taxes due to DOR by 12/15/25. • Staging environment with testing online tax payments. We hope to be fully “live” when we take over tax collections in February 2026. • Approved invoices in Docuware • Daily tasks in office – verify daily monetary activities (deposits, transfers, wires, etc.) Future goals/events: • Year-end activities • Wrap up remaining 2021 foreclosures and start working on the 2022 list. Please “Like” and “Follow” the Ozaukee County Treasurer’s Office Facebook Page and ask your constituents to do the same. We post a lot of helpful and interesting information. Page 37 of 49 CASH Cash ending November is up 6,083,243$ from last November: Cash 2025, 38,899,697$ 2024 32,816,454$ Increase of 6,083,243.37$ 18.54% 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 November: November 2025, 319,212$ 2024 262,237$ Increase of 56,974.50$ 21.73% Budget 2025, 280,000$ 2024 280,000$ Budget/Actual 2025 114.00% The interest and penalty revenues are from delinquent tax collections. Interest earnings are up from last year through November: November 2025, 1,663,394$ 2024 1,209,919$ Increase of 453,474.97$ 37.48% Budget 2025, 280,000$ 2024 280,000$ Budget/Actual 2025 594.07% 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 September, see page 6: September 2025, 9,262,947$ 2024 8,959,392$ Increase of 303,554.84$ 3.39% Budget 2025, 12,232,000$ 2024 11,677,265$ Budget/Actual 2025 75.73% See pages 7 and 8 DELINQUENT TAXES Certificate delinquent balance: 2025 859,809$ 2024 707,782$ Increase of 152,027.00$ 21.48% Number of delinquent parcels: 2025 181 2024 178 Increase of 3 1.69% The certificate balance is all delinquent outstanding real estate taxes. Tax Certificate reports: see pages 5 and 6: FORECLOSURES TREASURER’S REPORT FINANCE COMMITTEE DECEMBER 2025 REPORTING PERIOD: November, 2025 Bid opening for two properties that the County received judgment for in October. One home was given an extension for tomorrow, December 11th. As I type this, we have not received payment. We will start working on 2022 unpaid property taxes in the next week or two. Variances of cash from month to month and year to year November 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 November1st 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 38 of 49 REPORT OF THE OZAUKEE COUNTY TREASURER MAIN CHECKBOOK Balance November 1, 2025 16,769.38$ Receipts: Transfers from Money Market #2 5,028,569.72$ Voids and Stop Payments 45.95$ Total Monthly Receipts 5,028,615.67$ Total Balance & Receipts 5,045,385.05$ Disbursements: ### County Orders (564976-565639) (3,075,449.32)$ Wire Transfers (wt# 4451-4467) (1,951,264.74)$ ACH Transfers (18,670.99)$ Total Monthly Disbursements (5,045,385.05)$ MAIN CHECKBOOK Balance November 30, 2025 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MAIN CHECKBOOK: Balance as Per Statement 1,436,427.86$ Outstanding County Checks (1,436,427.86)$ Deposit in Transit MAIN CHECKBOOK Balance November 30, 2025 -$ MONEY MARKET #1 CHECKBOOK Balance November 1, 2025 56,516.77$ Receipts: Department Direct Deposit Receipts 2,021,787.11$ Real Estate Tax Receipts, Electronic 26,684.33$ Drainage District Payments 100.00$ Transfer from Summit MM 537.56$ Interest Earnings 120.79$ Total Monthly Receipts 2,049,229.79$ Total Balance & Receipts 2,105,746.56$ Disbursements: Transfers to Money Market #2 (1,796,160.92)$ Voids and NSF payments (6,829.11)$ Total Monthly Disbursements (1,802,990.03)$ MONEY MARKET #1 CHECKBOOK Balance November 30, 2025 302,756.53$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #1 CHECKBOOK: Balance as Per Statement 302,218.97$ Deposit in Transit 537.56$ MONEY MARKET #1 CHECKBOOK Balance November 30, 2025 (4.33%)APY 302,756.53$ Page 2 Page 39 of 49 MONEY MARKET #2 CHECKBOOK Balance November 1, 2025 19,282,807.41$ Receipts: Department Receipts 1,776,192.63$ Real Estate Tax Receipts 108,869.82$ RLF Payments 983.82$ Drainage Payments 603.44$ NSF Replace 220.00$ Transfer from CDBG Shelter 53,898.75$ Transfer from PWSB - Parks Reservations 8,171.12$ Transfers from Money Market #1 1,796,160.92$ Transfer from Register of Deeds 332,650.72$ Interest Earnings 62,859.17$ Total Monthly Receipts 4,140,610.39$ Total Balance & Receipts 23,423,417.80$ Disbursements: Transfers to Main Checkbook (5,028,569.72)$ Transfers to Payroll Checkbook (2,116,332.28)$ NSF Checks (740.00)$ Transfer to ARPA Total Monthly Disbursements (7,145,642.00)$ MONEY MARKET #2 Balance November 30, 2025 16,277,775.80$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK MONEY MARKET #2 CHECKBOOK: Balance as Per Statement 16,277,775.80$ Deposit in Transit -$ MONEY MARKET #2 CHECKBOOK Balance November 30, 2025 (4.43%)APY 16,277,775.80$ PAYROLL CHECKBOOK Balance November 1, 2025 -$ Receipts: Transfers from Money Market #2 2,116,332.28$ ACH cancel 1,681.16$ Stop pay lost checks 21.92$ Total Monthly Receipts 2,118,035.36$ Total Balance & Receipts 2,118,035.36$ Disbursements: Salary Orders (#442338-442339) (895.80)$ Salary Direct Deposit (#394886-396259) (2,115,436.48)$ Transfers to Petty Cash (1,703.08)$ Total Monthly Disbursements (2,118,035.36)$ PAYROLL Balance November 30, 2025 -$ BANK RECONCILIATION: PORT WASHINGTON STATE BANK PAYROLL CHECKBOOK: Balance as Per Statement 447.90$ Outstanding Payroll Checks (447.90)$ PAYROLL CHECKBOOK Balance November 30, 2025 -$ PAGE 3 Page 40 of 49 REVENUE YTD Interest Investments 1,663,393.97$ 280,000$ (November) Curlers Building Maint 23,751.71 - (November) Interest Go Bond 2021 606.92 - (November) Interest Health Care Trust 1,116.65 - (November) Interest Veteran's Memorial Trust 924.22 300 (November) Interest Transit Trust Fund 3,317.51 - (November) Interest on Delinquent Taxes 211,169.33 185,000 (November) Penalty on Delinquent Taxes 108,042.17 95,000 (November) Sales Tax General Fund 9,262,946.84 12,232,000 (September) Use Value Penalty Tax 53,807.52 50,000 (November) October 2021 INVESTMENT BALANCES BALANCE Summit Credit Union, Savings (General Fund) 149,985.00 4.35% (November) APY Summit Credit Union, CD (General Fund) 549,328.94 4.22% (November) APY Horicon Bank (General Fund) - closed account April - Horicon Bank, CD's (General Fund) - closed account March - LGIP, Savings (General Fund) 10,773,355.80 4.22% (November) APY WISC (General Fund) 386,861.86 3.89% (November) APY WISC CD's (General Fund) 4,492,725.01 4.19% (November) APY WISC Securities (General Fund) 2,782,923.44 4.14% (November) APY PWSB, Money Market (Curlers Association Building Maint) 248,477.08 4.33% (November) APY PWSB Money Market (General Obligation Bond 2021)-closed April - PWSB, Money Market (Health Care Trust) 28,519.55 4.33% (November) APY PWSB, Money Market (Veteran's Memorial Trust) 23,604.60 4.33% (November) APY PWSB, Money Market (Register of Deeds) 226,125.27 4.34% (November) APY PWSB, Money Market (Tax Collection) 17,050.59 4.33% (November) APY PWSB, Money Market (Transit Trust Fund) 47,801.58 4.33% (November) APY PWSB, Treasurer (Petty Cash) 5,000.00 n/a PWSB, Money Market (Parks and Reservations) 5,314.41 4.33% (November) APY PWSB, CDBG Lasata 10,286.60 n/a PWSB, CDBG Shelter 100.00 n/a PWSB, Fund 219 Capital 1,215,159.35 4.33% (November) APY PWSB, Opioids Settlement 1,715,335.37 4.33% (November) APY Respectfully submitted, Sandra Tretow County Treasurer Page 4 RATES 2025 ANNUAL BUDGET 2025 Page 4 Page 41 of 49 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$ 62,882.96$ TOTAL RECEIPTS 23,122.03$ Page 5 Page 42 of 49 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$ 796,926.51$ TOTAL RECEIPTS 698,493.52$ Page 6 Page 43 of 49 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 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 4 property owners on a payment plan at this time. OZAUKEE COUNTY ***TAX CERTIFICATE BALANCES*** Page 7 Page 44 of 49 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 45 of 49 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 902,460$ 960,699$ 1,016,809$ 1,000,698$ MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2025) 9,262,947$ 12,199,699$ 11,730,321$ 11,318,483$ 10,688,841$ MONTH(S) SALES TAX REC'D BY COUNTY (November) 827,988$ 1,093,359$ 1,104,714$ 1,038,162$ 944,816$ 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 46 of 49 2025 2024 2023 2022 2021 MONTHS SALES OCCURRED & TAX COLLECTED (Jan-Dec. 2025) 9,262,947$ 12,199,699$ 11,730,321$ 11,318,483$ 10,688,841$ <------------ MONTH(S) SALES TAX REC'D BY COUNTY (November) 827,988$ 1,093,359$ 1,104,714$ 1,038,162$ 944,816$ <------------ 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 (November) 2025 2024 2023 2022 2021 Page 10 Page 47 of 49 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 $30,117.45 $983.82 November 2025 12/1/2025 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 12/10/2025 Page 11 Page 48 of 49 Prior Current 2025 2025 % YTD Month YTD Amended Budget Budget Actual Actual Actual Budget Balance YTD Revenues Taxes $323,622 $37,473 $412,344 $337,150 ($75,194) 122.30% Public Charges for Services $8,678 $3,060 $6,354 $4,000 ($2,354) 158.85% Other Revenue $28,927 - $6,542 $25,500 $18,958 25.65% Total Revenues $361,227 $40,533 $425,240 $366,650 ($58,590) 115.98% Expenditures Salaries $224,496 $19,331 $225,251 $266,006 $40,755 84.68% Fringe Benefits $88,054 $7,002 $83,995 $108,164 $24,169 77.66% Travel/Training $1,844 - $2,953 $4,950 $1,997 59.66% Supplies $38,122 ($3,075) $41,651 $43,150 $1,499 96.53% Purchased Services $6,386 $3,099 $6,239 $13,100 $6,861 47.63% Interdepartment Charges $40,042 $2,955 $38,941 $44,509 $5,568 87.49% Other Expenses $10,392 $510 $13,107 $11,650 ($1,457) 112.51% Total Operating Expenditures $409,336 $29,822 $412,137 $491,529 $79,392 83.85% Capital Outlay Total Expenditures $409,336 $29,822 $412,137 $491,529 $79,392 83.85% Net Increase (Decrease) ($48,109) $10,711 $13,103 ($124,879) ($137,982) -10.49% E q u i t y: Unassigned - - $106,963 - ($106,963) 0.00% Due To / Due From ($11,451,354) ($5,309,611) ($17,526,960) - $17,526 ,960 0.00% Ozaukee County Committee Report General Fund Treasurer For the Eleven Months Ending Sunday, November 30, 2025 Profit and Loss Statement ACTUAL TO AMENDED BUDGET CommRpt2025-Jay 2025 Ov ersight Comm Recommended PnL Amended Bdgt 12/10/2025 Page 49 of 49