Administration Committee Meeting — Agenda Packet

Administration Committee Agenda December 16, 2025 5:00 PM St. Croix County Government Center - Room 1400 Government Center - 1101 Carmichael Road, Hudson, Wisconsin Call to Order Roll Call Approval of Minutes 1. Minutes of Previous Meeting — November 18, 2025 Public Comment Business 1. Financial Report for November 2025 2. Consideration of Tax Deed Bid 3. Report on HHS Immunization Postcards Funding Source 4. Consideration of Amending County Board Rules to Add Municipal Clerks to Notification List for County Board Supervisory Vacancies 5. Consideration of Amending County Board Rules to Require the County Board Chair to Provide a List of All Applicants Along with Person Appointed to Fill County Board Supervisory Vacancies 6. Resolution Amending Personnel Policies - Benefits Request for Future Agenda Items Announcements Date of Next Meeting 1. Date of Next Meeting - January 20, 2026 Adjournment Reasonable efforts will be made to provide special accommodations for access to public meetings. To request a special accommodation, please contact the County Clerk’s Office at (715) 386-4600 at least two business days prior to the time of the meeting. For more information on St. Croix County's public meetings visit: sccwi.gov/meetings Page 1 of 62 Page 2 of 62 Page 3 of 62 County Administrator's Financial Report November 2025 FY24 FY24 FY25 FY25 Percent Total Thru November Budget YTD Balance Remaining REVENUES Administrative Revenues 110: General 0000: Default 4,395,981 1,646,632 0 -256,118 256,118 - 36,667,282,562 ,219,880.00% 110: General 1010: Unallocated 1,556,384 1,556,384 0 - - - 110: General 1110: County Board & Committees/Commissions 187,180 173,701 155,935 142,940 12,994 8.33% 110: General 1320: Corporation Counsel 814,144 745,749 960,417 880,465 79,951 8.32% 110: General 1410: Administrator 559,995 514,859 519,588 476,195 43,394 8.35% 110: General 1420: County Clerk 397,159 363,261 412,353 390,322 22,032 5.34% 110: General 1430: Human Resources 551,792 505,809 621,340 569,562 51,778 8.33% 110: General 1440: Elections 125,100 116,225 79,050 80,726 -1,676 -2.12% 110: General 1450: Information Technology 2,751,845 2,523,566 2,811,746 2,595,784 215,962 7.68% 110: General 1510: Finance 650,273 593,343 674,314 616,906 57,408 8.51% 110: General 1520: County Treasurer 509,905 486,207 458,056 591,691 -133,635 -29.17% 110: General 1610: Facilities 2,313,059 2,123,428 2,295,786 2,204,019 91,767 4.00% 110: General 5110: Library 1,715,062 1,572,140 1,869,030 1,713,278 155,753 8.33% 295: Dog License All Cost Centers 21,422 19,624 20,000 21,385 -1,385 -6.92% Debt Service Funds All Cost Centers 11,523,963 10,602,424 10,786,772 10,715,526 71,246 0.66% Internal Service Funds All Cost Centers 15,958,806 14,662,561 15,350,000 13,858,495 1,491,505 9.72% Administrative Revenues 44,032,070 38,205,913 37,014,387 34,601,175 2,413,212 6.52% EXPENSES Administrative Expenses 110: General 1010: Unallocated 7,784,684 7,784,684 0 4,000,000 -4,000,000 - 110: General 1110: County Board & Committees/Commissions 154,284 144,906 155,935 115,052 40,883 26.22% 110: General 1320: Corporation Counsel 797,367 693,646 960,417 820,215 140,201 14.60% 110: General 1410: Administrator 473,543 406,566 519,588 409,761 109,827 21.14% 110: General 1420: County Clerk 378,765 330,614 412,353 349,608 62,745 15.22% 110: General 1430: Human Resources 461,049 379,321 621,340 506,414 114,926 18.50% 110: General 1440: Elections 115,795 105,666 79,050 54,906 24,144 30.54% 110: General 1450: Information Technology 2,714,401 2,389,319 2,811,746 2,423,335 388,411 13.81% 110: General 1510: Finance 628,040 552,390 674,314 595,840 78,474 11.64% 110: General 1520: County Treasurer 364,584 319,196 458,056 411,807 46,248 10.10% 110: General 1610: Facilities 2,126,387 1,821,373 2,295,786 2,014,932 280,855 12.23% 110: General 5110: Library 1,741,171 1,741,171 1,869,030 1,843,915 25,115 1.34% 110: General 7000: Capital Outlay 0 - 0 - - - 295: Dog License All Cost Centers 19,618 19,618 20,000 18,869 1,131 5.65% Debt Service Funds All Cost Centers 10,979,876 10,979,376 10,786,772 10,946,832 -160,060 -1.48% Internal Service Funds All Cost Centers 12,941,742 11,280,111 15,350,000 12,621,430 2,728,570 17.78% Administrative Expenses 41,681,306 38,947,956 37,014,387 37,132,918 -118,531 -0.32% Report Total 2,350,763 -742,042 0 -2,531,742 - - Print Date December 8, 2025 Page 4 of 62 0000 - Default : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes (12,064,975) (14,396,730) (13,197,003) (16,347,330) (14,985,053) (1,362,277) 8.33% 41120: Tax Increments 245,706 250,173 114,153 - 26,152 (26,152) - 41150: Forest Cropland/Managed Forest Taxes 21,555 22,134 22,134 15,878 21,424 (5,546) -34.93% 41220: General Sales and Retailers' Discount 12,632,884 12,527,814 9,210,967 12,537,000 8,940,501 3,596,499 28.69% 43310: Other Federal Payment 50,000 - - - - - - 43410: State Shared Revenues 585,802 1,328,147 1,328,147 1,351,152 1,360,579 (9,427) -0.70% 43430: Other State Shared Taxes 109,974 110,222 110,222 103,346 112,274 (8,928) -8.64% 43510: State General Government Grant 143,092 150,319 150,319 422,454 422,454 - - 46210: Law Enforcement Fees 311 - - - - - - 48110: Interest Revenue 3,886,725 4,386,531 3,891,783 1,500,000 3,835,317 (2,335,317) -155.69% 48210: Rent Revenue 17,114 17,371 15,909 117,500 10,234 107,266 91.29% 48610: Miscellaneous Revenue 8,625 - 1,071 - - - - 49210: Transfer from General Fund - - - - 500,000 (500,000) - 49310: Fund Balance Applied - - - 300,000 - 300,000 100.00% Total Revenues 5,636,812 4,395,981 1,647,702 - 243,882 (243,882) 34,915,505,704,446,780.00% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - Operating - - - - - - - Report Total 5,636,812 4,395,981 1,647,702 - 243,882 - - Print Date December 8, 2025 Page 5 of 62 1110 - County Board & Committees/Commissions : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 159,763 161,749 148,270 155,935 142,940 12,994 8.33% 43310: Other Federal Payment - 25,431 25,431 - - - - Total Revenues 159,763 187,180 173,701 155,935 142,940 12,994 8.33% Total Wages 15,461 16,671 14,367 20,353 13,255 7,098 34.87% Total Fringes 57,389 59,083 56,419 71,848 47,542 24,306 33.83% Net Wage & Fringe 72,850 75,754 70,785 92,201 60,797 31,404 34.06% 51910: Staff Development 6,498 3,742 3,742 4,000 4,149 (149) 3.72% 52190: Other Professional Services 60 236 236 240 20 220 91.67% 52250: Cellular Phone Service 800 542 501 600 501 99 16.55% 53110: Postage 935 1,020 935 1,020 758 262 25.73% 53130: Managed Print Costs - IT 193 252 231 900 200 700 77.76% 53190: Office Supplies 99 200 200 1,000 - 1,000 100.00% 53210: Publications & Printing 1,858 1,861 1,697 2,500 2,223 277 11.08% 53230: Subscriptions 40 - - 300 - 300 100.00% 53240: Dues & Licenses 12,676 1,569 1,569 13,500 12,881 619 4.59% 53250: Software Subscriptions & Renewals 21,996 47,427 43,761 20,000 15,192 4,808 24.04% 53310: Employee Mileage 13,817 12,612 12,122 14,000 10,888 3,112 22.23% 53320: Employee Lodging 2,665 4,672 4,672 3,000 4,502 (1,502) 50.06% 53330: Employee Meal Expense - - - 200 - 200 100.00% 53430: Provided Food Expense 1,559 3,537 3,596 1,500 1,968 (468) 31.20% 55180: Liability Insurance 872 859 859 974 974 - - Operating 64,068 78,529 74,121 63,734 54,255 9,479 14.87% Total Expenses 136,918 154,284 144,906 155,935 115,052 40,883 26.22% Report Total 22,845 32,896 28,795 - 27,889 - - Print Date December 8, 2025 Page 6 of 62 1320 - Corporation Counsel : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 633,379 809,944 742,449 955,917 876,257 79,659 8.33% 46130: Register of Deeds Fees (30) - - - - - - 46135: Corporation Counsel Fees 5,511 4,200 3,300 4,500 4,208 292 6.49% Total Revenues 638,860 814,144 745,749 960,417 880,465 79,951 8.32% Total Wages 485,757 599,395 518,147 688,767 590,455 98,312 14.27% Total Fringes 163,032 206,898 186,612 268,361 225,460 42,901 15.99% 51599: Interdepartmental Wage & Fringe 43,556 46,224 45,779 33,805 30,670 3,135 9.27% Net Wage & Fringe 605,233 760,069 658,980 923,323 785,244 138,078 14.95% 51910: Staff Development 1,057 2,005 1,121 2,000 1,017 983 49.15% 52117: Legal Services 3 3,759 3,759 2,500 7,576 (5,076) 203.04% 52140: Civil Process/Paper Fees 172 - - 200 179 21 10.50% 52150: Transcription Services 106 149 149 - 297 (297) - 52250: Cellular Phone Service 446 488 447 520 494 26 4.92% 52990: Other Contractual Services 60 - - - - - - 53110: Postage 1,368 1,767 1,678 1,600 1,232 368 23.01% 53120: Copy Expense - 9 4 - 65 (65) - 53130: Managed Print Costs - IT 1,128 961 881 1,200 969 231 19.23% 53140: Tax Deed & Title Services Expense 30 - - 90 30 60 66.67% 53190: Office Supplies 381 386 232 500 277 223 44.55% 53211: Law Book Publications 3,449 4,677 4,129 5,000 4,515 485 9.70% 53240: Dues & Licenses 1,643 2,290 2,290 2,420 2,807 (387) 15.99% 53250: Software Subscriptions & Renewals 5,791 12,419 12,419 15,870 7,891 7,979 50.28% 53310: Employee Mileage 1,055 1,420 1,420 700 1,864 (1,164) 166.24% 53320: Employee Lodging 130 262 262 500 663 (163) 32.60% 53330: Employee Meal Expense 242 361 361 400 656 (256) 64.00% 53350: Employee Other Expenses 34 20 20 - - - - 53440: Operating Supplies 4 12 12 - - - - 53910: Other Supplies and Expenses 55 8 8 - 46 (46) - 53930: Software Purchased - 2,454 1,791 - 357 (357) - 53940: Equipment Purchased - Non Fixed Asset 3,449 280 111 - 381 (381) - 55180: Liability Insurance 3,696 3,471 3,471 3,594 3,594 - - Print Date December 8, 2025 Page 7 of 62 1320 - Corporation Counsel : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 55210: Premiums on Surety Bonds 20 100 100 - 60 (60) - Operating 24,319 37,298 34,666 37,094 34,971 2,123 5.72% Total Expenses 629,552 797,367 693,646 960,417 820,215 140,201 14.60% Report Total 9,309 16,777 52,103 - 60,250 - - Print Date December 8, 2025 Page 8 of 62 1410 - Administrator : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 480,139 541,156 496,060 518,988 475,739 43,249 8.33% 43310: Other Federal Payment 53,275 - - - - - - 43510: State General Government Grant - 18,337 18,337 - - - - 48510: Donations & Contributions 545 501 462 600 456 144 24.06% Total Revenues 533,959 559,995 514,859 519,588 476,195 43,394 8.35% Total Wages 325,654 343,775 296,007 363,794 304,775 59,019 16.22% Total Fringes 116,141 105,648 94,871 117,086 101,906 15,181 12.97% 51599: Interdepartmental Wage & Fringe 40,689 43,197 43,197 45,499 45,499 - - Net Wage & Fringe 401,106 406,227 347,681 435,381 361,182 74,199 17.04% 51910: Staff Development 235 1,084 1,084 3,500 1,090 2,410 68.86% 52190: Other Professional Services 65,263 15,314 15,314 15,000 3,337 11,663 77.75% 52250: Cellular Phone Service 1,084 1,143 1,057 1,200 1,057 143 11.96% 52990: Other Contractual Services - - - - 387 (387) - 53110: Postage 159 13 13 50 9 41 82.62% 53120: Copy Expense - 1 1 - - - - 53130: Managed Print Costs - IT 1,239 1,433 1,406 1,250 608 642 51.38% 53190: Office Supplies 7,264 2,012 1,712 1,200 993 207 17.24% 53212: Outreach/Education - 245 245 250 82 168 67.01% 53220: Advertising/Promotion 17,964 22,242 22,242 22,500 17,971 4,529 20.13% 53240: Dues & Licenses 1,462 1,463 1,463 2,000 1,200 800 40.00% 53250: Software Subscriptions & Renewals 8,379 5,879 5,879 12,500 6,243 6,257 50.06% 53310: Employee Mileage 1,712 1,334 1,201 1,750 2,331 (581) 33.22% 53320: Employee Lodging 596 1,116 1,116 750 1,893 (1,143) 152.37% 53330: Employee Meal Expense 186 352 311 500 439 61 12.20% 53340: Employee Airfare - 379 379 500 874 (374) 74.86% 53350: Employee Other Expenses 742 274 274 1,000 163 837 83.71% 53430: Provided Food Expense - - - 150 200 (50) 33.20% 53440: Operating Supplies 103 28 28 100 51 49 49.04% 53910: Other Supplies and Expenses 3,439 10,888 3,044 17,500 7,104 10,396 59.41% 53995: Vehicle Operating Expenses - - - - 42 (42) - 55180: Liability Insurance 2,397 2,116 2,116 2,507 2,506 1 0.04% Print Date December 8, 2025 Page 9 of 62 1410 - Administrator : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining Operating 112,224 67,316 58,886 84,207 48,580 35,627 42.31% Total Expenses 513,330 473,543 406,566 519,588 409,761 109,827 21.14% Report Total 20,629 86,452 108,293 - 66,433 - - Print Date December 8, 2025 Page 10 of 62 1420 - County Clerk : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 206,246 219,406 201,122 237,353 217,574 19,780 8.33% 46110: Clerk's Fees 177,170 177,753 162,139 175,000 172,748 2,252 1.29% Total Revenues 383,416 397,159 363,261 412,353 390,322 22,032 5.34% Total Wages 241,777 243,242 208,853 263,390 210,882 52,508 19.94% Total Fringes 103,017 113,753 102,236 127,019 108,525 18,494 14.56% Net Wage & Fringe 344,794 356,996 311,089 390,409 319,407 71,002 18.19% 51910: Staff Development - - - 250 105 145 58.00% 52122: Interpreter Services - - - - 57 (57) - 52190: Other Professional Services - 30 19 50 945 (895) 1,789.80% 52440: Misc. Repair & Maintenance 598 - - 1,000 17 983 98.29% 52920: Computer Repair 232 - - - 14 (14) - 53110: Postage 6,543 6,581 5,999 7,000 16,965 (9,965) 142.35% 53130: Managed Print Costs - IT 1,885 2,323 2,251 2,200 2,622 (422) 19.20% 53190: Office Supplies 2,415 3,014 2,086 2,500 2,027 473 18.94% 53210: Publications & Printing 954 1,465 1,428 1,000 950 50 4.96% 53230: Subscriptions 127 180 125 130 125 5 3.85% 53240: Dues & Licenses 125 250 125 125 - 125 100.00% 53250: Software Subscriptions & Renewals - 333 280 - 147 (147) - 53310: Employee Mileage 49 - - 250 - 250 100.00% 53320: Employee Lodging - - - 500 (100) 600 120.00% 53330: Employee Meal Expense - - - 250 - 250 100.00% 53350: Employee Other Expenses - - - 100 - 100 100.00% 53430: Provided Food Expense 42 95 95 - - - - 53440: Operating Supplies 4,847 5,494 5,113 4,600 4,081 519 11.28% 53910: Other Supplies and Expenses - - - - 49 (49) - 53920: Cell Phones & Accessories - 166 166 - - - - 53930: Software Purchased - - - - 209 (209) - 55180: Liability Insurance 1,860 1,839 1,839 1,989 1,989 - - Operating 19,678 21,770 19,524 21,944 30,201 (8,257) 37.63% Total Expenses 364,472 378,765 330,614 412,353 349,608 62,745 15.22% Print Date December 8, 2025 Page 11 of 62 1420 - County Clerk : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining Report Total 18,945 18,394 32,648 - 40,713 - - Print Date December 8, 2025 Page 12 of 62 1430 - Human Resources : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 607,033 551,792 505,809 621,340 569,562 51,778 8.33% 46910: Other Public Charges for Services 26 - - - - - - Total Revenues 607,059 551,792 505,809 621,340 569,562 51,778 8.33% Total Wages 420,251 430,617 369,997 542,509 446,176 96,334 17.76% Total Fringes 131,956 106,429 92,901 156,846 131,035 25,811 16.46% 51599: Interdepartmental Wage & Fringe 131,000 127,751 127,751 158,472 158,471 1 - Net Wage & Fringe 421,206 409,294 335,148 540,883 418,740 122,143 22.58% 51910: Staff Development 6,549 1,154 904 6,000 1,213 4,787 79.78% 52116: Consultant Fees 15,250 - - 5,000 - 5,000 100.00% 52125: Purchased Services 9,010 12,400 7,635 12,000 51,347 (39,347) 327.89% 52190: Other Professional Services 18,761 14,853 14,853 25,000 15,223 9,777 39.11% 52250: Cellular Phone Service 446 495 447 600 503 97 16.19% 52990: Other Contractual Services 14,774 11,575 9,699 15,000 9,750 5,250 35.00% 53110: Postage 228 141 135 500 129 371 74.11% 53130: Managed Print Costs - IT 408 315 293 1,000 250 750 75.02% 53190: Office Supplies 190 253 253 400 82 318 79.51% 53220: Advertising/Promotion - 182 182 1,500 124 1,376 91.72% 53230: Subscriptions 3,586 424 - 500 - 500 100.00% 53240: Dues & Licenses 455 1,263 1,263 1,000 - 1,000 100.00% 53250: Software Subscriptions & Renewals 1,512 2,674 2,674 3,000 3,179 (179) 5.96% 53310: Employee Mileage 713 85 85 500 621 (121) 24.29% 53320: Employee Lodging 210 - - 1,000 232 768 76.80% 53330: Employee Meal Expense - - - 250 67 183 73.20% 53340: Employee Airfare - - - 750 - 750 100.00% 53350: Employee Other Expenses 517 112 112 1,000 - 1,000 100.00% 53430: Provided Food Expense 33 - - - - - - 53440: Operating Supplies - 67 67 500 1,997 (1,497) 299.43% 53910: Other Supplies and Expenses - 481 290 500 - 500 100.00% 53940: Equipment Purchased - Non Fixed Asset 26 2,583 2,583 1,500 - 1,500 100.00% 55180: Liability Insurance 2,992 2,698 2,698 2,957 2,957 - - Operating 75,661 51,755 44,174 80,457 87,675 (7,218) 8.97% Print Date December 8, 2025 Page 13 of 62 1430 - Human Resources : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining Total Expenses 496,867 461,049 379,321 621,340 506,414 114,926 18.50% Report Total 110,192 90,743 126,488 - 63,147 - - Print Date December 8, 2025 Page 14 of 62 1440 - Elections : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 45,610 106,500 97,625 59,050 54,129 4,921 8.33% 47410: General Government Support Cty Depts 24,000 18,600 18,600 20,000 26,597 (6,597) -32.99% Total Revenues 69,610 125,100 116,225 79,050 80,726 (1,676) -2.12% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - 52190: Other Professional Services 300 600 600 450 300 150 33.33% 53110: Postage 1 - - 200 - 200 100.00% 53130: Managed Print Costs - IT 507 764 764 1,000 255 745 74.53% 53190: Office Supplies 1,491 1,126 979 5,000 1,153 3,847 76.94% 53210: Publications & Printing 15,088 37,981 36,776 25,000 38,207 (13,207) 52.83% 53310: Employee Mileage 262 821 821 300 783 (483) 161.10% 53330: Employee Meal Expense - 79 79 100 - 100 100.00% 53430: Provided Food Expense 148 39 39 - 130 (130) - 53440: Operating Supplies 46,690 74,294 65,519 45,000 14,077 30,923 68.72% 53910: Other Supplies and Expenses 438 90 90 2,000 - 2,000 100.00% Operating 64,924 115,795 105,666 79,050 54,906 24,144 30.54% Total Expenses 64,924 115,795 105,666 79,050 54,906 24,144 30.54% Report Total 4,686 9,305 10,559 - 25,820 - - Print Date December 8, 2025 Page 15 of 62 1450 - Information Technology : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 2,696,866 2,739,353 2,511,074 2,697,446 2,472,659 224,787 8.33% 47310: General Government Other Local Gov 8,882 9,472 9,472 8,000 11,410 (3,410) -42.63% 47410: General Government Support Cty Depts - - - 103,800 103,800 - - 48310: Property Sales Revenue 43 3,020 3,020 2,500 7,551 (5,051) -202.04% 48610: Miscellaneous Revenue - - - - 364 (364) - Total Revenues 2,705,791 2,751,845 2,523,566 2,811,746 2,595,784 215,962 7.68% Total Wages 1,039,129 1,099,159 943,034 1,129,134 958,901 170,232 15.08% Total Fringes 420,732 414,730 370,841 451,599 384,116 67,483 14.94% Net Wage & Fringe 1,459,862 1,513,890 1,313,876 1,580,733 1,343,017 237,716 15.04% 51910: Staff Development 11,982 9,868 7,969 15,000 4,342 10,658 71.05% 52125: Purchased Services 53,979 54,017 45,321 65,000 64,151 849 1.31% 52190: Other Professional Services 41,824 45,064 44,484 40,000 6,991 33,009 82.52% 52240: Telephone/Dictaphone 82,486 78,747 72,272 81,000 67,709 13,291 16.41% 52250: Cellular Phone Service 4,557 (2,758) (3,499) 5,000 7,208 (2,208) 44.15% 52430: Building Maintenance - - - - 61 (61) - 53110: Postage - 166 166 100 41 59 58.94% 53130: Managed Print Costs - IT 1,028 8,215 13,267 500 2,366 (1,866) 373.11% 53190: Office Supplies 195 366 366 500 237 263 52.53% 53212: Outreach/Education - 25 25 - - - - 53230: Subscriptions - - - 400 200 200 50.00% 53240: Dues & Licenses 300 - - 250 - 250 100.00% 53250: Software Subscriptions & Renewals 772,657 752,200 686,306 818,000 711,037 106,963 13.08% 53310: Employee Mileage 994 1,837 1,558 1,000 1,503 (503) 50.29% 53320: Employee Lodging - - - - 673 (673) - 53330: Employee Meal Expense - - - - 235 (235) - 53350: Employee Other Expenses - - - 300 - 300 100.00% 53440: Operating Supplies 696 1,353 1,263 1,000 1,488 (488) 48.82% 53470: Fuel Expenses - 754 688 300 66 234 78.08% 53490: Other Operating Supplies - 214 214 - 898 (898) - 53510: Repair and Maintenance Supplies 49 - - - - - - 53910: Other Supplies and Expenses 470 10 10 - 15 (15) - Print Date December 8, 2025 Page 16 of 62 1450 - Information Technology : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53930: Software Purchased 46 60 60 3,500 - 3,500 100.00% 53940: Equipment Purchased - Non Fixed Asset 231,015 234,054 188,652 185,000 196,900 (11,900) 6.43% 53995: Vehicle Operating Expenses 115 - - - 33 (33) - 55180: Liability Insurance 13,139 13,825 13,825 14,163 14,163 - - 55310: Rents and Leases - 2,496 2,496 - - - - Operating 1,215,531 1,200,512 1,075,443 1,231,013 1,080,317 150,696 12.24% Total Expenses 2,675,393 2,714,401 2,389,319 2,811,746 2,423,335 388,411 13.81% Report Total 30,398 37,444 134,247 - 172,450 - - Print Date December 8, 2025 Page 17 of 62 1510 - Finance : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 638,304 637,877 584,721 659,214 604,280 54,935 8.33% 48610: Miscellaneous Revenue 30 60 60 100 45 55 55.00% 48810: Rebates 13,049 12,336 8,563 15,000 12,581 2,419 16.13% Total Revenues 651,383 650,273 593,343 674,314 616,906 57,408 8.51% Total Wages 361,002 393,964 336,735 431,944 345,679 86,265 19.97% Total Fringes 168,808 174,469 156,348 195,188 181,326 13,862 7.10% 51599: Interdepartmental Wage & Fringe 43,129 42,260 41,898 43,973 45,337 1,364 3.10% Net Wage & Fringe 486,681 526,173 451,185 583,159 481,668 101,491 17.40% 51910: Staff Development 764 595 - 3,000 - 3,000 100.00% 52116: Consultant Fees - 2,250 2,250 7,000 10,000 (3,000) 42.86% 52119: Accounting Services 91,010 92,566 92,566 70,000 97,242 (27,242) 38.92% 52190: Other Professional Services 1,000 - - - - - - 52250: Cellular Phone Service 302 - - - - - - 53110: Postage 307 277 275 500 273 227 45.31% 53130: Managed Print Costs - IT 896 915 849 1,000 685 315 31.47% 53150: Check Printing 1,845 - - 2,000 1,968 32 1.59% 53190: Office Supplies 106 492 492 500 151 349 69.86% 53240: Dues & Licenses - 10 10 100 - 100 100.00% 53250: Software Subscriptions & Renewals 582 248 248 750 - 750 100.00% 53310: Employee Mileage 38 39 39 250 68 182 72.73% 53320: Employee Lodging - - - 1,000 - 1,000 100.00% 53330: Employee Meal Expense - - - 250 - 250 100.00% 53340: Employee Airfare - - - - - - - 53350: Employee Other Expenses - 476 476 250 - 250 100.00% 53440: Operating Supplies 149 93 93 500 116 384 76.88% 53910: Other Supplies and Expenses 50 192 192 500 114 386 77.26% 55180: Liability Insurance 4,514 3,715 3,715 3,555 3,555 - - Operating 101,564 101,867 101,205 91,155 114,172 (23,017) 25.25% Total Expenses 588,245 628,040 552,390 674,314 595,840 78,474 11.64% Report Total 63,138 22,233 40,953 - 21,066 - - Print Date December 8, 2025 Page 18 of 62 1520 - County Treasurer : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes (160,094) (153,082) (140,325) (114,444) (104,907) (9,537) 8.33% 41810: Interest on Taxes 301,330 316,304 299,874 300,000 355,207 (55,207) -18.40% 41811: Penalties on Taxes 153,504 161,426 152,672 150,000 182,769 (32,769) -21.85% 46120: Treasurer's Fees 107,760 156,107 144,835 110,000 158,622 (48,622) -44.20% 48610: Miscellaneous Revenue - 29,150 29,150 12,500 - 12,500 100.00% Total Revenues 402,500 509,905 486,207 458,056 591,691 (133,635) -29.17% Total Wages 193,705 209,935 180,422 263,529 191,555 71,975 27.31% Total Fringes 70,683 80,333 71,515 98,047 82,639 15,408 15.71% 51599: Interdepartmental Wage & Fringe 2,129 362 - 2,200 1,852 348 15.81% Net Wage & Fringe 266,517 290,629 251,938 363,777 276,046 87,731 24.12% 51910: Staff Development 1,705 250 250 1,500 285 1,215 81.00% 52115: Maintenance Services 490 810 - 1,100 - 1,100 100.00% 52152: Bank Service Charges 713 2,458 2,458 6,000 9,305 (3,305) 55.08% 52165: Contracted Security 12,205 12,309 10,020 12,000 11,611 389 3.24% 52250: Cellular Phone Service 515 542 501 600 555 45 7.45% 52920: Computer Repair 49 - - 200 14 186 93.07% 53110: Postage 8,944 9,550 8,959 9,000 7,731 1,269 14.10% 53130: Managed Print Costs - IT 4,666 4,565 2,363 4,800 1,538 3,262 67.96% 53140: Tax Deed & Title Services Expense 3,576 2,902 2,850 10,000 40,312 (30,312) 303.12% 53190: Office Supplies 2,993 4,092 3,990 3,200 1,910 1,290 40.33% 53210: Publications & Printing 793 - - 900 712 188 20.90% 53240: Dues & Licenses 100 100 100 200 100 100 50.00% 53250: Software Subscriptions & Renewals 7,010 7,273 7,273 13,000 22,152 (9,152) 70.40% 53310: Employee Mileage 299 844 844 600 264 336 56.02% 53320: Employee Lodging 708 615 615 1,000 618 382 38.20% 53330: Employee Meal Expense 109 156 156 200 155 45 22.50% 53350: Employee Other Expenses 357 - - - 457 (457) - 53440: Operating Supplies 15,684 16,820 16,723 17,700 15,565 2,135 12.06% 53510: Repair and Maintenance Supplies - 309 - - - - - 53910: Other Supplies and Expenses - - - - - - - 53920: Cell Phones & Accessories - - - - 15 (15) - Print Date December 8, 2025 Page 19 of 62 1520 - County Treasurer : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53940: Equipment Purchased - Non Fixed Asset 684 1,305 1,039 - - - - 55180: Liability Insurance 2,193 2,181 2,181 2,279 2,279 - - 57410: Losses 31,917 6,874 6,936 10,000 20,183 (10,183) 101.83% Operating 95,709 73,954 67,258 94,279 135,761 (41,482) 44.00% Total Expenses 362,226 364,584 319,196 458,056 411,807 46,248 10.10% Report Total 40,274 145,322 167,011 - 179,884 - - Print Date December 8, 2025 Page 20 of 62 1535 - Self Insurance : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48410: Insurance Recoveries 4,208,978 1,746,479 1,020,410 1,500,000 1,072,112 427,888 28.53% 49210: Transfer from General Fund - 1,500,000 1,500,000 - - - - 49270: Transfer from Internal Service Fund 10,404,385 10,318,809 9,470,860 11,500,000 10,602,498 897,502 7.80% 49271: Transfer from Internal Service Fund - Dental - - 372,839 400,000 413,722 (13,722) -3.43% Total Revenues 14,613,363 13,565,288 12,364,108 13,400,000 12,088,332 1,311,668 9.79% Total Wages 275,324 152,161 148,911 135,000 180,813 45,813 33.94% Total Fringes 52,284 106,652 106,567 150,000 134,147 15,853 10.57% 51599: Interdepartmental Wage & Fringe 151,500 148,700 148,700 157,596 157,596 - - Net Wage & Fringe 479,109 407,513 404,178 442,596 472,555 (29,959) 6.77% 52110: Medical and Dental Services 27,116 21,778 1,500 - 8,490 (8,490) - 52116: Consultant Fees 71,581 75,720 72,779 75,000 78,156 (3,156) 4.21% 52190: Other Professional Services 56,537 54,578 50,530 40,000 47,016 (7,016) 17.54% 52990: Other Contractual Services 600 770 770 - 465 (465) - 53190: Office Supplies - 17 17 - - - - 53220: Advertising/Promotion - - - - 642 (642) - 53230: Subscriptions 3,839 - - 4,000 - 4,000 100.00% 53440: Operating Supplies 42 60 60 - 58 (58) - 55190: Insurance Premium & Claim Costs 14,811,008 10,671,872 8,860,894 12,433,904 10,023,148 2,410,756 19.39% 55191: Insurance Premium & Claim Costs - Dental 412,167 427,869 393,963 400,000 407,957 (7,957) 1.99% 55910: Other Fixed Charges 4,242 4,534 4,534 4,500 4,775 (275) 6.10% Operating 15,387,132 11,257,196 9,385,045 12,957,404 10,570,707 2,386,697 18.42% Total Expenses 15,866,241 11,664,709 9,789,223 13,400,000 11,043,262 2,356,738 17.59% Report Total (1,252,878) 1,900,579 2,574,885 - 1,045,070 - - Print Date December 8, 2025 Page 21 of 62 1538 - RHS - Retirement Health Savings : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 300,000 300,000 275,000 - - - - 49310: Fund Balance Applied - - - 150,000 - 150,000 100.00% Total Revenues 300,000 300,000 275,000 150,000 - 150,000 100.00% Total Wages 186,282 32,908 32,908 150,000 127,232 22,768 15.18% Total Fringes - - - - - - - Net Wage & Fringe 186,282 32,908 32,908 150,000 127,232 22,768 15.18% Operating - - - - - - - Total Expenses 186,282 32,908 32,908 150,000 127,232 22,768 15.18% Report Total 113,718 267,092 242,092 - (127,232) - - Print Date December 8, 2025 Page 22 of 62 1540 - Risk & Property Management/Liability Insurance : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48110: Interest Revenue 33,316 4,797 - 30,000 45,271 (15,271) -50.90% 48410: Insurance Recoveries 145,462 396,100 396,100 50,000 56,844 (6,844) -13.69% 49270: Transfer from Internal Service Fund 885,000 890,000 890,000 920,000 920,000 - - Total Revenues 1,063,777 1,290,897 1,286,100 1,000,000 1,022,115 (22,115) -2.21% Total Wages - - - - - - - Total Fringes - - - - - - - 51599: Interdepartmental Wage & Fringe 36,201 38,439 38,439 40,574 40,574 - - Net Wage & Fringe 36,201 38,439 38,439 40,574 40,574 - - 52410: Repair and Replacement 31,465 - - 30,000 - 30,000 100.00% 52440: Misc. Repair & Maintenance 299,690 77,226 67,281 150,000 121,628 28,372 18.91% 53212: Outreach/Education 1,554 - - 1,000 - 1,000 100.00% 53250: Software Subscriptions & Renewals 3,131 3,225 3,225 3,000 3,386 (386) 12.87% 53420: Medical Supplies 1,520 2,361 2,361 5,000 7,566 (2,566) 51.32% 55190: Insurance Premium & Claim Costs 631,757 394,873 694,566 690,426 802,334 (111,908) 16.21% Operating 969,116 477,686 767,433 879,426 934,914 (55,488) 6.31% 58110: New Vehicles 139,729 127,596 127,596 75,000 45,229 29,772 39.70% 58130: New Computer Equipment - - - 5,000 - 5,000 100.00% 58000: Capital Outlay 139,729 127,596 127,596 80,000 45,229 34,772 43.46% Total Expenses 1,145,046 643,720 933,467 1,000,000 1,020,717 (20,717) 2.07% Report Total (81,269) 647,177 352,633 - 1,398 - - Print Date December 8, 2025 Page 23 of 62 1545 - Workers Compensation : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 48410: Insurance Recoveries 1,494 - - - - - - 49270: Transfer from Internal Service Fund 602,538 634,356 584,931 650,000 636,760 13,240 2.04% Total Revenues 604,032 634,356 584,931 650,000 636,760 13,240 2.04% Total Wages - - - - - - - Total Fringes - - - - - - - 51599: Interdepartmental Wage & Fringe 22,106 23,470 23,470 24,730 24,730 - - Net Wage & Fringe 22,106 23,470 23,470 24,730 24,730 - - 52190: Other Professional Services 585 815 90 1,000 634 366 36.60% 52990: Other Contractual Services 60,000 60,000 60,000 60,000 60,000 - - 55190: Insurance Premium & Claim Costs 550,104 362,491 309,030 564,270 218,209 346,061 61.33% Operating 610,689 423,307 369,120 625,270 278,843 346,427 55.40% Total Expenses 632,795 446,777 392,590 650,000 303,573 346,427 53.30% Report Total (28,763) 187,580 192,340 - 333,187 - - Print Date December 8, 2025 Page 24 of 62 1565 - Fleet Vehicles : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 47330: Transportation Other Local Gov 137,175 155,414 140,133 150,000 105,913 44,087 29.39% 47430: Transportation Cty Depts 15,074 12,850 12,290 - 5,376 (5,376) - Total Revenues 152,248 168,264 152,423 150,000 111,289 38,711 25.81% Total Wages - - - - - - - Total Fringes - - - - - - - Net Wage & Fringe - - - - - - - 53995: Vehicle Operating Expenses 181,205 153,629 131,922 150,000 126,647 23,353 15.57% Operating 181,205 153,629 131,922 150,000 126,647 23,353 15.57% Total Expenses 181,205 153,629 131,922 150,000 126,647 23,353 15.57% Report Total (28,957) 14,635 20,501 - (15,358) - - Print Date December 8, 2025 Page 25 of 62 1610 - Facilities : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 41110: General Property Taxes 2,194,149 2,248,991 2,061,575 2,229,286 2,043,512 185,774 8.33% 48210: Rent Revenue 66,165 62,840 60,651 66,500 159,943 (93,443) -140.52% 48310: Property Sales Revenue 2,089 - - - - - - 48610: Miscellaneous Revenue 334 1,228 1,201 - 564 (564) - 48910: Other Financing Sources - Lease Proceeds 219,747 - - - - - - Total Revenues 2,482,484 2,313,059 2,123,428 2,295,786 2,204,019 91,767 4.00% Total Wages 690,196 764,611 659,599 800,391 628,329 172,063 21.50% Total Fringes 303,780 285,058 257,083 316,407 250,751 65,656 20.75% 51599: Interdepartmental Wage & Fringe 150,060 140,980 126,910 155,750 131,550 24,200 15.54% Net Wage & Fringe 843,915 908,689 789,772 961,048 747,530 213,519 22.22% 51910: Staff Development 5,909 7,735 7,735 7,500 1,825 5,675 75.67% 52190: Other Professional Services 12,818 19,927 19,927 14,000 16,180 (2,180) 15.57% 52210: Water & Sewer 47,305 51,303 39,183 50,000 44,387 5,613 11.23% 52220: Electricity 271,793 282,225 240,360 325,000 303,492 21,508 6.62% 52230: Gas for Heating 79,666 111,151 88,912 125,000 84,195 40,805 32.64% 52250: Cellular Phone Service 2,140 2,125 1,993 2,500 1,612 888 35.51% 52420: Grounds Maintenance 24,106 22,970 22,578 19,000 44,447 (25,447) 133.93% 52430: Building Maintenance 159,444 175,558 164,853 175,000 179,028 (4,028) 2.30% 52440: Misc. Repair & Maintenance 492 - - - - - - 52930: Refuse Collection Services 23,729 31,231 29,063 25,000 32,727 (7,727) 30.91% 52990: Other Contractual Services 298,622 335,704 261,434 400,000 423,411 (23,411) 5.85% 53110: Postage 214 209 194 100 123 (23) 22.95% 53130: Managed Print Costs - IT 653 518 476 930 578 352 37.89% 53190: Office Supplies 375 270 237 500 305 195 38.92% 53240: Dues & Licenses 781 1,220 1,220 1,000 505 495 49.50% 53250: Software Subscriptions & Renewals - 1,140 1,140 1,500 2,314 (814) 54.26% 53310: Employee Mileage 1,234 449 428 1,400 578 822 58.71% 53320: Employee Lodging 615 - - 1,500 430 1,070 71.34% 53330: Employee Meal Expense 108 142 142 - 156 (156) - 53350: Employee Other Expenses 418 1,247 878 - 240 (240) - 53420: Medical Supplies 32 - - - - - - Print Date December 8, 2025 Page 26 of 62 1610 - Facilities : Department Overview FY23 FY24 Prior Year FY25 FY25 Actual Actual November Operating Budget November Balance Percent Final Final YTD Adopted YTD Remaining Remaining 53430: Provided Food Expense 64 896 896 - - - - 53440: Operating Supplies 108,725 108,346 101,413 90,000 78,381 11,619 12.91% 53450: Uniform Expense/Supplies 11,659 12,644 10,059 15,000 7,476 7,524 50.16% 53470: Fuel Expenses 5,019 15,359 10,831 10,000 4,406 5,594 55.94% 53510: Repair and Maintenance Supplies 20 - - - - - - 53710: Roadway Supplies 46,706 17,966 10,316 50,000 22,609 27,391 54.78% 53910: Other Supplies and Expenses 42 190 190 - 40 (40) - 53995: Vehicle Operating Expenses 3,716 4,709 4,677 3,500 1,017 2,483 70.95% 55180: Liability Insurance 15,642 12,465 12,465 16,308 16,308 - - 55310: Rents and Leases - - - - 632 (632) - Operating 1,122,045 1,217,698 1,031,600 1,334,738 1,267,402 67,336 5.04% 58310: Capital Outlay - Leases 219,747 - - - - - - 58000: Capital Outlay 219,747 - - - - - - Total Expenses 2,185,708 2,126,387 1,821,373 2,295,786 2,014,932 280,855 12.23% Report Total 296,776 186,672 302,055 - 189,087 - - Print Date December 8, 2025 Page 27 of 62 ADMINISTRATION COMMITTEE MONTHLY REPORT As of November 30, 2025 County Wide Cash & Investments Wells Fargo Balance $2,394,470.45 LGIP - State Investment Pool 8,454,426.10 Investments with Advisor 65,656,512.06 Bond Investment 7,789,372.10 TOTAL 84,294,780.71 2025 / 2024 2024 / 2023 2023 / 2022 Vehicle Registration Fees 41170 2025 2024 2023 2022 2021 Variance Variance Variance Annual Budget 1,750,000.00 875,000.00 865,000.00 840,000.00 840,000.00 875,000.00 10,000.00 25,000.00 Budget per Month 145,833.33 72,916.67 72,083.33 70,000.00 70,000.00 72,916.67 833.33 2,083.33 January registrations (rec'd in February) 135,921.40 87,557.88 63,709.13 59,381.95 63,468.87 48,363.52 23,848.75 4,327.18 February registrations (rec'd in March) 127,742.01 118,878.62 62,764.89 60,744.88 60,509.00 8,863.39 56,113.73 2,020.01 March registrations (rec'd in April) 159,990.63 137,072.00 81,873.51 82,118.74 84,691.00 22,918.63 55,198.49 (245.23) April registrations (rec'd in May) 153,301.87 154,860.00 75,579.00 74,913.00 77,345.94 (1,558.13) 79,281.00 666.00 May registrations (rec'd in June) 169,280.00 155,872.75 82,375.50 80,763.00 74,542.56 13,407.25 73,497.25 1,612.50 June registrations (rec'd in July) 162,334.00 152,334.50 81,374.13 79,141.50 82,580.00 9,999.50 70,960.37 2,232.63 July registrations (rec'd in August) 162,647.00 143,486.25 79,360.88 76,202.00 78,169.50 19,160.75 64,125.37 3,158.88 August registrations (rec'd in September) 137,754.00 170,786.00 79,445.12 82,542.77 79,774.50 (33,032.00) 91,340.88 (3,097.65) September registrations (rec'd in October) 174,073.25 162,758.51 69,739.00 73,731.10 71,572.62 11,314.74 93,019.51 (3,992.10) October registrations (rec'd in November) 154,295.50 153,435.96 70,785.00 71,777.37 66,673.92 859.54 82,650.96 (992.37) November registrations (rec'd in December) 118,398.00 66,472.90 61,423.00 62,991.48 51,925.10 5,049.90 December registrations (rec'd in January) 129,439.88 62,012.10 56,686.97 57,817.91 67,427.78 5,325.13 Totals 1,537,339.66 1,684,880.35 875,491.16 859,426.28 860,137.30 100,297.19 809,389.19 16,064.88 Average Month 153,733.97 140,406.70 72,957.60 71,618.86 71,678.11 2025 / 2024 2024 / 2023 2023 / 2022 Sales Tax Progress 41220 2025 2024 2023 2022 2021 Variance Variance Variance Annual Budget 12,537,000.00 11,600,000.00 10,500,000.00 9,000,000.00 8,500,000.00 937,000.00 1,100,000.00 1,500,000.00 Budget per Month 1,044,750.00 966,666.67 875,000.00 750,000.00 708,333.33 78,083.33 91,666.67 125,000.00 January (rec'd in March) 810,022.86 800,671.86 783,190.93 782,409.83 632,164.68 9,351.00 17,480.93 781.10 February (rec'd in April) 785,796.25 581,576.20 723,882.01 786,888.47 834,227.57 204,220.05 (142,305.81) (63,006.46) March (rec'd in May) 1,176,506.73 1,260,438.65 935,748.93 766,992.32 826,857.04 (83,931.92) 324,689.72 168,756.61 April (rec'd in June) 855,706.78 912,048.26 1,251,098.80 1,130,214.04 1,089,420.22 (56,341.48) (339,050.54) 120,884.76 May (rec'd in July) 1,551,604.61 949,715.53 1,038,445.70 1,031,312.39 938,046.59 601,889.08 (88,730.17) 7,133.31 June (rec'd in August) 1,231,677.54 1,274,785.88 1,364,100.14 1,105,404.16 937,503.01 (43,108.34) (89,314.26) 258,695.98 July (rec'd in September) 1,054,431.19 1,033,141.16 1,120,065.36 1,182,103.62 1,096,977.75 21,290.03 (86,924.20) (62,038.26) August (rec'd in October) 1,474,520.00 1,121,069.13 908,168.26 977,504.96 950,359.43 353,450.87 212,900.87 (69,336.70) September (rec'd in November) 856,532.63 1,277,272.72 1,294,012.64 1,160,289.64 886,232.63 (420,740.09) (16,739.92) 133,723.00 October (rec'd in December) 960,406.06 1,011,113.57 1,160,401.06 991,006.42 (50,707.51) (149,287.49) November (rec'd in January) 1,349,867.36 691,494.45 722,791.84 758,619.48 658,372.91 (31,297.39) December (rec'd in February) 1,006,555.96 1,511,369.72 1,256,369.31 1,057,147.36 (504,813.76) 255,000.41 Totals 9,796,798.59 12,527,548.77 12,632,690.51 12,062,681.64 10,998,562.18 586,079.20 (105,141.74) 570,008.87 Average Month 1,088,533.18 1,043,962.40 1,052,724.21 1,005,223.47 916,546.85 Page 28 of 62 2025 St. Croix County Capital Improvement Plan Project Status Report Dated: November 30, 2025 Year Prior Prior Years 2025 2025 Remaining Revenues: Budgets Actual Budget YTD Balance Property/Asset Sales 50,000 130,187 Grants/Other Govts - 126,338 Bonds & Interest - 234,010 Total Revenues 50,000 490,536 Expenses: General Public Buildings 7140 10001 2025 Building Remodeling/Furniture/Plumbing 200,000 190,607 9,393 7320 10004 2025 Fleet Vehicle Replacement 250,000 230,806 Closed 7140 10005 2025 Equipment/Electrical Equipment 65,000 63,559 Closed 7140 10006 2025 HVAC Replacement 125,000 42,100 82,900 7140 10007 2025 Safety and Security 45,000 43,054 1,946 7140 10107 2025 Solar Array Baldwin Ag Center 400,000 2,100 Closed 7140 10138 2024 Jail Wire Mesh Screening 550,000 379,453 63,299 107,249 7140 10150 2025 Government Center Health Clinic 60,773 850,000 828,697 Closed 7140 10152 2025 UPS for CT Scanner 102,000 82,091 Closed 7140 10154 2025 OV Electrical Transformers 110,000 67,350 42,650 7140 10106 2022 Government Center Expansion 79,743,000 66,803,290 10,085,743 2,853,967 Information Technology 7150 10002 2025 IT Recurring Projects 75,000 75,000 0 Health & Human Services 7160 10003 2025 replacement vehicles for ADRC 50,000 44,168 5,833 Public Protection 7210 10000 2025 Squad Cars 550,000 525,574 24,426 7270 10100 2025 Jail Appliances 115,000 26,146 88,854 Highway 7310 10115 2025 Hudson Highway Facility Replacement 7,400,000 551,536 6,848,464 Emergency Services 7260 10089 2024 911 Call center expansion 524,000 439,767 91,376 Closed 7260 10102 2025 Network Switches Microwave Radio Infrastructure 273,000 142,686 130,314 7260 10103 2025 Portable Radio Cache Update 80,000 89,667 Closed 7260 10142 2025 DC Battery power replacement 60,000 60,379 (379) 7260 10144 2025 Radio Consolette Replacement 60,000 60,788 (788) 7260 10160 2025 911 System replacement hardware 40,252 160,000 54,701 65,047 Parks 7620 10075 2021Bike Ped Plan SCRC Loop Trail to Willow River State Park Connection920,000 976,726 2,364 (59,090) 7620 10075 2026 HWY 35 bike Loop Trail - Phase II 21,555 (21,555) 7620 10035 2025 Parks Equipment 35,000 35,000 Closed 7620 10036 2024 Ongoing maintenance 50,000 50,000 Closed 7620 10097 2025 County Dam Maintenance 50,000 2,396 Closed 7620 10099 2024 Glen Hills campground flush station 920,000 317,993 609,715 (7,708) 7620 10088 2025 GHP Whipering Oaks restroom building 200,000 22,146 177,854 7620 10125 2025 Eckert Blufflands Park Development 1,500,000 5,642 1,494,358 7620 10163 2025 Community Development Plotter/Scanner 16,000 4,539 Closed Total Expenses82,707,000 69,018,254 12,771,000 14,174,785 11,843,734 January 1, 2025 Fund Balance 28,920,985 Plus 2025 Revenues 490,536 Minus 2025 Expenses 14,174,785 Current Ending Fund Balance 15,236,736 Reserved for Approved Projects 11,843,734 Unreserved Fund Balance 3,393,002 Page 29 of 62 2025 St. Croix County American Rescue Plan Act (ARPA) Status Report Dated: November 30, 2025 Year 2025 Remaining Revenues: 2025 Budget YTD Balance Grants/Other Govts Expenses: Health & Human Services 4310 700110 2022 BH Peer Recovery Support Specialist150,000 121,596 28,404 4310 700150 2022 Contract with Partner Organizations96,761 96,761 Closed Total Expenses 246,761 218,357 28,404 Page 30 of 62 Consideration of Tax Deed Bid Cover Memo To: Administration Committee From: Ken Witt, County Administrator Christine Hines, County Clerk Date: December 16, 2025 Agenda Item: Consideration of Tax Deed Bid Background Information: Previously unsold tax deed properties are posted on the tax deed property section of the St. Croix County website for sale on an ongoing basis. The sale of these properties was initially noticed as a class 3 publication in the Hudson Star Observer from June 20, 2024 to July 10, 2024 with no bids received. These properties were then published as a class 1 publication in the Hudson Star Observer from May 1, 2025 to May 7, 2025 and placed on the tax deed page for ongoing sale. CHAPTER 3 ORDINANCE DELEGATING POWER TO ACQUIRE, MANAGE, AND SELL TAX-DEEDED LANDS SECTION 3.04(G): Tax-deeded land previously advertised for sale that did not sell on the first attempt may be sold for any amount determined by the Tax Deed Land Appraisal Committee. After the first attempt, such tax-deeded land may be sold by publication of a class 1 notice, under Wis. Stat. Chap. 985, and posting on County website as an ongoing sale. A bid of $750.00 was received from Jeff Cavaness on October 27, 2025, for the following parcel: CITY OF NEW RICHMOND. PIN: 261-1298-00-993 Value set at: $750.00 Page 31 of 62 Page 32 of 62 Page 33 of 62 Page 34 of 62 Report on HHS Immunization Postcards Funding Source Cover Memo To: Administration Committee From: Ken Witt, County Administrator Bob Rohret, HHS Director Date: December 16, 2025 Agenda Item: Report on HHS Immunization Postcards Funding Source Background Information: Summary of the Intrado Vaccine Reminder Postcard Program 1. How the vaccine records are created and used • For every child born in Wisconsin, Vital Records automatically creates a vaccine record in the Wisconsin Immunization Registry (WIR) using the child’s name and date of birth. WIR was created in 1999. • Wisconsin law mandates all vaccine providers to report immunizations to WIR, and Public Health must enter all vaccines they administer within 24 hours (also required for ForwardHealth reimbursement). • Public Health has access to WIR through a data-sharing agreement to verify immunization status for disease- control purposes (e.g., determining quarantine guidance during a measles exposure), enter vaccination information performed by Public Health, and help the public update and access their vaccine records. 2. The Intrado (Pfizer-sponsored) postcard program • Vaccine reminder cards are an elective service promoted by the Department of Health Services and shown to increase children receiving immunizations. • St. Croix County uses Intrado, a Pfizer-sponsored company, to mail pediatric vaccine reminder postcards. https://www.letsvaccinate.org/lv-resources/postage-paid-vaccination-reminder-postcards---compliments-of- pfizer-inc o Postcard #1 at 10 months of age o Postcard #3 at 18 months of age • This service replaced postcards previously mailed at county expense from 2008-2023. Corporation Counsel reviewed the agreement in 2023. • Pfizer does not pay the County, but funds the program so postcards are sent at no cost to the county. • Reminder postcards do not promote Pfizer products. The postcards simply remind parents to keep their child up-to-date on recommended vaccines or that a recommended vaccine may have been missed, for children 18 months and younger. 3. How patient information is handled • Patient data used for the postcards is pulled directly from WIR, and all information remains protected under the WIR data-use agreement. • Public Health staff re-sign the WIR data-use agreement annually, and the agreement explicitly permits using WIR data for reminder notices. • Pierce and Clark Counties use the same service. Page 35 of 62 4. Parent opt-out options • Parents may: o Opt out of WIR which means nobody, including the client, will have access to the record, and it cannot be updated. o Opt out of receiving reminder postcards. • Parents can opt out at any time by contacting their provider or local health department. • It was noted that some postcards recently received may be missing the opt-out instructions, which is being reviewed. Page 36 of 62 Page 37 of 62 Page 38 of 62 Page 39 of 62 Page 40 of 62 Page 41 of 62 Page 42 of 62 Consideration of Amending County Board Rules to Add Municipal Clerks to Notification List for County Board Supervisory Vacancies Cover Memo To: Administration Committee From: Ken Witt, County Administrator Date: December 16, 2025 Agenda Item: Consideration of Amending County Board Rules to Add Municipal Clerks to Notification List for County Board Supervisory Vacancies Background Information: Amendment to require notice to municipal clerks for vacant County Board Supervisory District would be in County Board Rules Article One Section G 3. 3. Vacancies a. If a vacancy occurs on the County Board, the Board Chair shall seek candidates and recommendations for candidates in the district in which the vacancy exists by publishing a notice of the vacancy in a newspaper likely to inform residents in the district and by providing notice of the vacancy to the mayor of any city, the president of any village, and the chair of any town located in the district in which the vacancy exists. b. Pursuant to Wisconsin Statute § 59.10(3)(e), the Chair, with the approval of the County Board, shall appoint a person who is a qualified elector and resident of the supervisory district to fill the vacancy. The successor shall serve for the unexpired portion of the term to which the person is appointed. c. In the event the Board Chair does not forward a candidate to the County Board to fill the unexpired term within 70 days of a vacancy, the Board Chair shall explain to the County Board why no candidate has been brought to their attention for approval. Page 43 of 62 Consideration of Amending County Board Rules to Require the County Board Chair to Provide a List of All Applicants Along with Person Appointed to Fill County Board Supervisory Vacancies Cover Memo To: Administration Committee From: Ken Witt, County Administrator Date: December 16, 2025 Agenda Item: Consideration of Amending County Board Rules to Require the County Board Chair to Provide a List of All Applicants Along with Person Appointed to Fill County Board Supervisory Vacancies Background Information: Amendment to require a list of all applicants for vacant County Board Supervisory District would be in County Board Rules Article One Section G 3. 3. Vacancies a. If a vacancy occurs on the County Board, the Board Chair shall seek candidates and recommendations for candidates in the district in which the vacancy exists by publishing a notice of the vacancy in a newspaper likely to inform residents in the district and by providing notice of the vacancy to the mayor of any city, the president of any village, and the chair of any town located in the district in which the vacancy exists. b. Pursuant to Wisconsin Statute § 59.10(3)(e), the Chair, with the approval of the County Board, shall appoint a person who is a qualified elector and resident of the supervisory district to fill the vacancy. The successor shall serve for the unexpired portion of the term to which the person is appointed. c. In the event the Board Chair does not forward a candidate to the County Board to fill the unexpired term within 70 days of a vacancy, the Board Chair shall explain to the County Board why no candidate has been brought to their attention for approval. Page 44 of 62 Resolution Amending Personnel Policies - Benefits Cover Memo To: Administration Committee From: Ken Witt, County Administrator Audrie Haycraft, Human Resources Director Date: December 16, 2025 Agenda Item: Resolution Amending Personnel Policies - Benefits Background Information: Benefits Policy – Proposed Changes New “Disclaimer” Section: Added to clarify that the policy is informational and does not guarantee benefits or create contractual rights. It also specifies that benefit details are governed by plan documents, CBAs, or employment contracts, and that the County may modify benefits in compliance with federal or state law. Definitions: Added definitions for several key terms to support legal clarity: • Elimination Period • Temporary Employee/Limited Term Employee Clarified that the Rule of Parity & Break in Service definition only applies to health insurance. PTO & Holiday Pay: Removed references to PTO and Holiday pay throughout the policy, as these benefits have their own policies and are not defined within this policy. Tracking Hours of Service: Expanded into subsections for different benefit programs: • Added distinct tracking requirements for ACA health insurance, WRS, and Income Continuation Insurance (ICI). • Introduced All Other Benefits (FTE-Based Eligibility) subsection to clarify FTE-based eligibility distinctions. • Added a formal description of the Look-Back Measurement Method consistent with ACA 4980H compliance. Clarified that the Look-Back Measurement Method is only applied to determining eligibility for the health insurance plan. Effective Date and Coverage Changes • Clarified effective date of coverage for each benefit type: o Expanded explanation for ACA look-back periods. o Separated out specific benefit start dates for WRS and Income Continuation Insurance. Page 45 of 62 New Section – Income Continuation Insurance (ICI): Replaces the previous Long-Term Disability Insurance section. • Aligns with Wisconsin ETF’s ICI program under Wis. Stat. §40.62. • Specifies that coverage provides 75% income replacement (previously 60%). • Clarifies 90-day elimination period (County-paid), with options for 30/60-day shorter periods at employee cost. • Provides ETF-compliant administration details (eligibility tied to WRS participation, claim process, and coordination with other income sources). Page 46 of 62 Benefits Policy – Human Resources Policies and Procedures 1 Benefits Policy Updated: January 2026 St. Croix County offers employees and their families a benefits package that is designed to maintain health and protect income in case of illness or injury. Purpose To provide information on the benefits offered by St. Croix County and to establish guidelines around employee eligibility and enrollment in the St. Croix County benefit package. Disclaimer This policy is intended to summarize St. Croix County’s employee benefit programs and provide general guidance regarding eligibility and administration. Nothing in this policy should be interpreted as a guarantee of benefits or as creating a contractual right to any benefit. The benefits described in this policy are subject to the terms, conditions, and eligibility requirements set forth in applicable plan documents, collective bargaining agreements, and employment contracts. In the event of a conflict between this policy and an individual employment agreement, offer of employment, or collective bargaining agreement, the terms of the individual agreement or contract will govern. Certain positions, including but not limited to elected officials, per diem employees, limited-term employees, and independent contractors, may be excluded from some or all County benefits, except where benefits are required by state or federal law. St. Croix County reserves the right to interpret, modify, or discontinue any benefit program in accordance with applicable federal or state statutes and regulations. In all cases, the County’s benefit programs will be administered in compliance with applicable federal and state laws, including but not limited to the Affordable Care Act (ACA), Wisconsin Retirement System (WRS) statutes, and the Wisconsin Department of Employee Trust Funds (ETF) administrative rules. Definitions Page 47 of 62 Benefits Policy – Human Resources Policies and Procedures 2 • Premium/Contribution: The total cost of an insurance or benefit plan. This cost may be shared between the County and the employee. The employee’s portion, if any, is deducted from their paycheck. • Elimination Period: The waiting period between the onset of a disability and the start of benefit payments under the Income Continuation plan. • Summary Plan Document: A detailed guide to the benefits the program provides and how the plan works. • 457 Deferred Compensation Plan: A 457 Plan is a retirement program that allows employees to contribute to retirement savings on a pre-tax or post-tax basis through payroll deduction. This is provided for in the Internal Revenue Code, Section 457 and offered exclusively to public employees. • Section 125 Plan: A Section 125 Plan is a federal program that permits employees to pay for certain premiums on a pre-tax basis. Qualifying benefits include Health Insurance, Dental Insurance, Vison Insurance, HealthCare Flexible Spending Account, Dependent Care Flexible Spending Account, and Health Savings Account. • Regular Full-Time Employee: For purposes of benefit eligibility, a full-time employee is an employee employed on average at least 30 hours of service per week. • Regular Part-Time Employee: For purposes of benefit eligibility, a part-time employee is an employee employed on average less than 30 hours of service per week. • Variable Hour Employee: For the purposes of benefit eligibility, a variable hour employee is an employee for whom the County cannot determine, at the employee’s hire date, whether the employee is reasonably expected to work an average of at least 30 hours per week. This will include Limited Term employees who are anticipated to work less than one year or in which their hours will vary based on business needs. • Seasonal Employee: For the purposes of benefit eligibility, a seasonal employee is an employee whose employment with the County is expected to last six months or less. • Temporary Employee/Limited Term Employee: For the purposes of benefit eligibility, a temporary or limited term employee is an employee hired for a specific, limited-term assignment or project, generally anticipated to last less than one (1) year, or whose hours may vary based on business or operational needs. • Patient Protection and Affordable Care Act of 2010, as amended (“the ACA”): A comprehensive health care reform law that provides numerous rights and protections that reduced restrictions on eligibility for health coverage, made health coverage easier to understand, and provided subsidies to make it more affordable. Page 48 of 62 Benefits Policy – Human Resources Policies and Procedures 3 • Section 4980H of the Internal Revenue Code: Shared responsibility for employers regarding health coverage. Provides that a full-time employee for any month is an employee who is employed on average at least 30 hours of service per week. • Rule of Parity & Break in Service: A rule that is used for purposes of determining an employee’s eligibility to participate in the health insurance Plan if the employee incurs a break in service. If an employee incurs a break in service of less than 4 consecutive weeks, the employee will be treated as if there was no break in service. If the employee incurs a break in service that is at least 4 consecutive weeks, but not more than 13 consecutive weeks, the rule of parity must be used in the calculation of hours. If the break in service is longer than 13 weeks, the employee is treated as a new hire. Benefit Eligibility Designation of Employees The County will designate newly hired employees (and employees the Employer may treat as newly hired employees under 4980H or employees with a break in service) as either: • Full-Time Employees • Part-Time Employees • Variable Hour Employees • Seasonal Employees as of their respective Start Dates (or may apply other designations effectively accomplishing the same distinctions), applying factors specified in 4980H. These designations are used to determine eligibility for various benefits in compliance with applicable state and federal laws. The Employer may re-designate or reclassify an employee as appropriate based on re-assignment of duties, change in anticipated average hours of service, and/or on the basis of actual average hours of service over specific measurement periods. Hours Requirement To be eligible for the full County benefit package, an employee must work an average of thirty (30) or more hours per week. An employee who does not meet the thirty (30) hour requirement may still qualify for the Wisconsin Retirement System Pension Plan and certain supplemental benefits, such as Income Continuation Insurance (ICI), as described within this policy. Page 49 of 62 Benefits Policy – Human Resources Policies and Procedures 4 Employees designated as regular Full-Time Employees upon hire are anticipated to work thirty (30) or more hours per week and are therefore eligible for all benefits documented herein. Employees designated as Part-Time or Variable Hour Employees are anticipated to work less than 30 hours per week and are therefore not eligible for the full benefit package upon hire. These employees may be eligible for the WRS Pension Plan and certain supplemental benefits, if they meet the eligibility requirements. Hours will be tracked as stated in the Tracking Hours of Service section of this policy to determine future benefit eligibility. Employees designated as a Seasonal or Temporary Employee upon hire are not eligible for the County’s full benefit package, with the exception of the WRS Pension Plan and Income Continuation Insurance, if they previously met eligibility requirements, as described within this policy. Contract employees, independent contractors, and other agency employees are not eligible for the County’s benefit package. Special rules apply to unpaid leave (See benefit provisions in the Personal Leave of Absence Policy). Tracking Hours of Service Health Insurance (ACA Hours Tracking) The County tracks hours worked for determining full-time status under the Affordable Care Act (ACA) and eligibility for health insurance as defined by Section 4980H. These tracked hours are used solely to determine whether Variable Hour, Part-Time, or Seasonal Employees average thirty (30) or more hours of service per week during a defined measurement period. Under Section 4980H, the County must determine an hourly employee’s hours of service on the basis of actual hours worked and hours for which payment is made or due. For non-hourly employees, the County may determine the employee’s hours of service on the basis of either: (i) actual hours worked and hours for which payment is due, or (ii) one or more equivalencies for determining hours of service, as permitted by 4980H, provided no such equivalency has the effect, in practice, of understating employees’ hours of service. To the extent required by 4980H, employees will also be credited with hours of service for periods of time for which no actual service for the Employer is performed but for which payment is due (e.g., paid time off, vacation, and sick leave). An employee who is rehired with the County may be treated as a newly hired employee for purposes of 4980H if he or she incurs a break in service (a period of time during which the employee is credited with no hours of Page 50 of 62 Benefits Policy – Human Resources Policies and Procedures 5 service) of at least 13 consecutive weeks. The County will apply the rule of parity break in service rule to an employee’s breaks in service. Wisconsin Retirement System (WRS) and Income Continuation Insurance (ICI) Hours Tracking Hours tracked for WRS and ICI eligibility are conducted in accordance with Wisconsin Statutes §40.22 and ETF administrative rules. All Other Benefits (FTE-Based Eligibility) Eligibility for all other County-administered benefits, such as Dental Insurance, Vision Insurance, Life Insurance, and other supplemental or voluntary programs, is determined by the employee’s assigned Full-Time Equivalent (FTE) status, not actual hours worked. Changes in FTE status will adjust benefit eligibility on a prospective basis. Application of Look-Back Measurement Method Eligibility for the County’s health insurance plan is determined under the Affordable Care Act (ACA) and Internal Revenue Code §4980H. For purposes of determining an employee’s status as a full-time employee under the ACA, the County will track the employee’s hours of service using the Look-Back Measurement Method, as described in 4980H. Initial Measurement, Administrative, and Stability Periods The following Initial Measurement, Administrative and Stability Periods apply with respect to newly hired Variable Hour, Part-Time or Seasonal Employees for the purposes of determining health insurance eligibility: • Initial Measurement Period: The period beginning on the first day of the first payroll period following the employee’s start date and ending after 12 consecutive months. • Initial Administrative Period: The period that begins on the day following the last day of the Initial Measurement Period and continues through the day prior to the first day of the Initial Stability Period. • Initial Stability Period: The 12 consecutive calendar months starting on the first day of the calendar month following the Initial Administrative Period. If the Initial Stability Period ends during the Standard Stability Period, it will be extended to the last day of the Standard Stability Period. Standard Measurement, Administrative and Stability Periods Page 51 of 62 Benefits Policy – Human Resources Policies and Procedures 6 The following Standard Measurement, Administrative and Stability Periods apply with respect to Ongoing Employees (employees employed through an entire Standard Measurement Period) for health insurance eligibility: • Standard Measurement Period: The period beginning on November 1 and ending October 31. • Standard Administrative Period: The period of no more than 90 days that begins on November 1 and ends December 31. • Standard Stability Period: The period beginning on January 1 and ending on December 31. Effective Date Provided the employee is actively at work on that date, the effective date of coverage for most benefits is the first day of the month following the date of hire, unless otherwise specified in this policy or in the applicable benefit plan documents. For employees who become eligible for health insurance following an Affordable Care Act (ACA) look-back measurement period, health insurance coverage will begin on the first day of the stability period immediately following that measurement period. The effective dates for the Wisconsin Retirement System (WRS) and Income Continuation Insurance (ICI) benefit are defined within their respective sections of this policy. An employee must be actively at work on the initial effective date of coverage, or coverage for the employee and dependents will be delayed until the date the employee returns to work. An employee is considered actively at work for an approved absence for vacation or a County holiday. For health insurance only, the effective date of coverage shall not be delayed if the employee is not actively at work due to the employee’s health status, medical condition, or disability. If an employee or covered dependent no longer meets the eligibility requirements, or if employment ceases, the coverage end date will vary by plan. Specific end-of-coverage details can be found in the Summary Plan Documents for each benefit. Additional information regarding end of coverage, reinstatement, and return-to- work provisions can be found in the appropriate County policies governing leaves of absence and time away from work. Contribution St. Croix County provides a wide variety of benefits. Some benefits are provided automatically to the employee at no cost, while other benefits are voluntary and require a premium contribution from the employee. The Page 52 of 62 Benefits Policy – Human Resources Policies and Procedures 7 County participates in the Section 125 Plan, a federal program that allows employees to pay for qualified benefit premiums on a pre-tax basis. Qualifying benefits include Health, Dental, Vision, HealthCare and Dependent Care Flexible Spending Accounts, and Health Savings Accounts. Additional information regarding the Section 125 Plan is available from the Human Resources Department. Current insurance premium rates are made available to each employee through the Human Resources and/or Finance Departments and through the Employee Benefit Guide. Premiums for benefits are paid through payroll deduction. Employees who elect not to participate in the County's insurance programs do not receive a payment in lieu of insurance coverage. Additional Eligibility Information Additional information regarding eligibility can be found on the St. Croix County intranet site and in the Employee Benefit Guide. See additional provisions for each benefit as defined herein. For more information regarding non-insurance related benefits available to employees, refer to the specific benefit noted elsewhere in the HR policies (i.e. Paid Time Off, Compensatory Time, Holidays, Leave of Absence, etc.) Dependent eligibility varies by benefit. Please see additional details in the Summary Plan Documents for each benefit. Benefit Enrollment Initial Enrollment Employees who are designated as benefit eligible on their date of hire are eligible to begin enrolling in benefits immediately and are provided thirty-one (31) days from their date of hire to finalize their benefit selections. Employees who become eligible for health insurance following an Affordable Care Act (ACA) look-back measurement period are also provided 31 days from their eligibility determination date to finalize their benefit selections. Benefit enrollment must be completed through the online HRIS portal or by contacting a supplemental benefits representative before the deadline. Contact information can be found on the Benefits page of the St. Croix County intranet site. Page 53 of 62 Benefits Policy – Human Resources Policies and Procedures 8 Employees are automatically enrolled in employer-sponsored (paid) benefits. All other benefits are automatically waived. Employees must actively enroll in any benefits that require employee contributions if they want to elect coverage, with the exception of the Wisconsin Retirement System (WRS) Pension Plan. Benefits elected during an employee’s initial enrollment period will go into effect on the employee’s initial effective date of coverage and will remain in effect until the next annual enrollment period unless the employee experiences a qualifying status change. Special Enrollment If an employee experiences a “qualifying life event”, they may be eligible to make changes to certain benefits if they apply for the change within the required timeframe and provide supporting documentation to Human Resources. Proof of “qualifying life events” are subject to approval by St. Croix County. Approved changes are effective retroactive to the date of the event. Special enrollment eligibility occurs when an employee experiences a qualifying status change during the year. Qualifying life events include, but are not limited to: • Marriage • Divorce or legal separation • Birth, adoption, or placement for adoption of an eligible child • Death of a spouse, partner, or covered child • Change in the employees or employee’s spouse’s work status that affects benefit eligibility (for example, starting a new job, leaving a job, changing from part-time to full-time, starting or returning from an unpaid leave of absence, etc.) • An employee’s spouse’s open enrollment period • A change in a child’s eligibility for benefits • Gain or loss of Medicare or Medicaid during the year • Qualifying medical support orders If an employee has a qualifying life event it is their responsibility to notify the Human Resources department within thirty (30) days of the qualifying event to request a benefit change. Employees are provided sixty (60) days to notify Human Resources for the birth of a child. If the employee fails to notify Human Resources of the qualifying event within the required timeframe, they must wait until the next annual enrollment period to make benefit changes. Page 54 of 62 Benefits Policy – Human Resources Policies and Procedures 9 Annual Enrollment The annual enrollment period provides employees with an opportunity to review their benefit plan elections and make adjustments to their benefits to better meet the needs of their family. It is the only time during the plan year that employees can change benefit plans or add or drop dependents without a qualifying status change. Annual enrollment is offered during a specified period toward the end of each year. Change made during annual enrollment must be completed through the online HRIS portal or by contacting a supplemental benefits representative. Any changes made during annual enrollment go into effect the beginning of the following plan year (January 1). Health, Dental, and Vision Insurance Benefits St. Croix County offers comprehensive, affordable group health, dental, and vision insurance policies to eligible employees and their qualifying dependents. The County’s health and dental insurance programs are self-funded, with administrative services and stop-loss coverage provided by private carriers. The County’s vision insurance program is fully funded. Health, Dental, and Vision Contribution If health and/or dental insurance is elected by the employee, both the County and the Employee contribute to the cost of the insurance premiums. If vision insurance is elected by the employee, the employee is responsible for the full vision insurance premium. Premium details are provided in the Employee Benefit Guide. Life Insurance Benefits St. Croix County provides two (2) life insurance options: Employer-Sponsored and Supplemental. Employer-Sponsored The County provides eligible employees with an employer-sponsored (paid) group life insurance plan that is equal to the employee’s annual salary, rounded up to the nearest thousand, not to exceed $150,000. The coverage also includes compensation for accidental death, dismemberment, or loss of sight. A beneficiary designation is required upon enrollment in the plan. Supplemental Page 55 of 62 Benefits Policy – Human Resources Policies and Procedures 10 The County also offers a voluntary, supplemental term life insurance policy. Employees can purchase additional life insurance for themselves, their spouse, and/or their qualifying dependent children. If supplemental life insurance is elected by the employee, the employee is responsible for the full insurance premium. Details regarding policy options and pricing can be found in the Employee Benefit Guide. Health Savings Account (HSA) St. Croix County offers a Health Savings Account for employees who are enrolled in the County’s High-Deductible Health Plan (HDHP). The HSA allows employees to set aside pre-tax dollars for eligible medical, dental, and vision expenses, reducing taxable income. The funds in the HSA grow tax-free, and withdrawals for qualified expenses are also tax-free. Employees can use their HSA funds for medical expenses incurred by themselves, their spouse, or dependents. County Contribution St. Croix County contributes to the employee’s HSA, with a contribution based on the employee's enrollment tier. The contributions are determined during the renewal process and approved by the County Board on an annual basis. Employer contributions are made on a per-pay-period basis. Contribution Limits The IRS sets annual contribution limits for HSAs based on the employee's enrollment tier and age. Employees may also make additional contributions if they are aged 55 or older. Flexible Spending Account (FSA) Flexible Spending Accounts (FSA) allow employees to set money aside, on a pre-tax basis, for certain eligible expenses and then draw from the account throughout the year to pay for those expenses. There are two types of FSA’s available to employees: Healthcare and Dependent Care. Healthcare FSA A Healthcare FSA allows employees to submit eligible medical, dental, and vision expenses for reimbursement. The maximum election is determined by the IRS on an annual basis, and based on that information, St. Croix County determines the annual maximum amount for its plan. Eligible employees can elect up to the County’s designated plan maximum each year to deposit into their FSA. Expenses must be incurred during the plan year (Jan. 1 – Dec 31) to be eligible for reimbursement. Page 56 of 62 Benefits Policy – Human Resources Policies and Procedures 11 Run-Out Period The Healthcare FSA plan includes a run-out period. The run-out period refers to the period of time in the new plan year during which account holders can file claims for expenses incurred during the previous plan year. Additional information regarding run-out periods can be found in the plan documents and on the St. Croix County intranet site. Carry-over The IRS allows employers to permit the carryover of unused Healthcare FSA amounts. The maximum carryover is determined by the IRS on an annual basis, and based on that information, St. Croix County determines the annual carryover amount for its plan. Any unused amounts over the carryover amount will be forfeited. Additional information regarding carryover can be found in plan documents and on the St. Croix County intranet site. Dependent Care FSA A Dependent Care FSA can be used to pay for the costs of dependent care that enable you to work. This care may be for a child under age 13 or for older dependents, including children, spouses, and parents who are physically or mentally unable to care for themselves. Eligible expenses include daycare, before-school and after- school care, babysitters, and elder daycare. Eligible employees can elect up to the IRS Maximum each year to deposit into their Dependent Care FSA. Expenses must be incurred during the plan year (Jan. 1 – Dec 31) to be eligible for reimbursement. Run-Out Period The Dependent Care FSA plan includes a run-out period. The run-out period refers to the period of time in the new plan year during which account holders can file claims for expenses incurred during the previous plan year. Additional information regarding run-out periods can be found in the plan documents and on the St. Croix County intranet site. Rollover The Dependent Care FSA does not have a rollover feature. Any unused amounts left in the account after the run- out period will be forfeited. FSA Contribution Page 57 of 62 Benefits Policy – Human Resources Policies and Procedures 12 When an employee elects the benefit, they determine their annual contribution amount. This amount is then equally divided by the number of pay periods remaining in the year and that amount is deducted, pre-tax, from each paycheck. The money is then set aside in an FSA account to be used for eligible expenses during the plan year. The IRS sets annual contribution limits every year for FSAs. Wisconsin Retirement System (WRS) Pension Plan St. Croix County participates in the Wisconsin Retirement System (WRS) Pension Plan. This program is administered by the Department of Employee Trust Funds under the auspices of the State of Wisconsin. The WRS Pension Plan eligibility, contribution, and benefits are subject to change under the guidance of the Department of Employee Trust Funds. Retirement Eligibility Employees expected to be employed for a minimum of one year and are expected to work at least two-thirds of what is considered full-time employment (1200 hours) are eligible for the Wisconsin Retirement System upon hire. Employees who are not expected to work at least two-thirds of what is considered full-time employment (1200 hours) are not eligible for the Wisconsin Retirement System upon hire. However, after one-year of employment, these employees will have their hours continuously calculated on a 12-month rolling look-back calendar. If the employee reaches 1200 hours worked during a 12-month rolling calendar, they will become eligible for the Wisconsin Retirement System. A new employee that has previously worked for a WRS employer prior to July 1, 2011, will be eligible for the Wisconsin Retirement System if the employee is expected to be employed for at least one year and they are expected to work six hundred (600) hours in a twelve (12) month period. A new employee that has previously worked for a WRS employer on or after July 1, 2011, will be eligible under the same guidelines as a new employee with no prior WRS employment. Retirement Contribution Contribution rates for the WRS Pension Plan vary with classification status: elected, protective service (certified law enforcement), and general employee. Retirement rates are subject to annual changes based upon the actions of the State of Wisconsin. The County will pay the employer required contribution and the employee will pay the remaining percentage. The employee portion will be deducted from the employee’s paycheck on a pre- tax basis. Contributions begin effective immediately upon eligibility, which is the employee’s hire date if hired as a full-time employee. The plan is fully vested after 5 years of contributions. Page 58 of 62 Benefits Policy – Human Resources Policies and Procedures 13 Once an employee is determined to be WRS eligible, they remain WRS eligible until they terminate employment and remain terminated for a period of 12 months, or they terminate and take a lump sum separation benefit. Separation Benefits If an employee terminates employment with the County before reaching normal retirement age, the employee can apply for a separation benefit. The separation benefit includes mandatory employee contributions made to the retirement account plus accumulated interest. Once the employee applies for and receives a separation benefit, their account is closed and all rights to any benefit based upon the service credits earned prior to that separation are forfeited. Even though an employee terminates employment with the County, they may leave their contributions in the Wisconsin Retirement System until they reach retirement age. Employees need to contact the Department of Employee Trust Funds directly to receive a separation benefit. Retirement Benefits If an employee retires from the County, they can apply for retirement benefits. This application must be made directly with the Department of Employee Trust Funds. Retirement is defined as "receiving a pension from the Wisconsin Retirement System”. Consultants at the Wisconsin Retirement System will assist retirees in determining which of several pay-out options is best for their retirement situation. Income Continuation Insurance Disability Benefits St. Croix County provides an employer-paid Income Continuation Insurance (ICI) plan to eligible employees. The ICI program is designed to protect an employee’s income if they become unable to work due to a qualifying illness or injury. This benefit provides ongoing wage replacement after an elimination period has been met. Plan Administration The County participates in the Wisconsin Income Continuation Insurance Program administered by the Department of Employee Trust Funds (ETF) under the authority of Wisconsin Statutes § 40.62 and Wisconsin Administrative Code Chapter ETF 50. This program coordinates with the Wisconsin Retirement System (WRS) and provides income replacement based on the employee’s WRS earnings and service. Page 59 of 62 Benefits Policy – Human Resources Policies and Procedures 14 Plan provisions, including eligibility, coverage levels, and benefit calculations, are governed by ETF administrative rules and official plan documents. If any conflict exists between this policy and the ETF plan document, the ETF plan document will control. Eligibility All employees who participate in the Wisconsin Retirement System (WRS) are automatically eligible for County- paid ICI coverage. Coverage begins on the first day of the month coincident with or following the date the employee becomes eligible for WRS, in accordance with the rules of the Wisconsin Department of Employee Trust Funds (ETF). Coverage, Cost and Benefit Details Income Continuation Insurance (ICI) provides income replacement equal to seventy-five percent (75%) of the employee’s regular rate of pay, subject to ETF-established limits, after the employee satisfies the elimination period. • St. Croix County pays the full cost of coverage for a 90-calendar-day elimination period. • Employees may elect a shorter elimination period of 30 or 60 calendar days by paying the additional premium through payroll deduction. o In the event ETF provides a premium holiday, the additional cost for the employee’s selected upgrade will be waived during that period. • During the elimination period, employees must use available paid time off (PTO) or other accrued leave in accordance with the County’s Family and Medical Leave and Personal Leave of Absence policies. • ICI benefits coordinate with other income sources such as Social Security disability benefits, workers’ compensation, WRS disability retirement, paid leave and other wage-replacement programs, reducing the benefit as required by ETF and plan provisions. Claims and Administration Claims are administered by ETF’s claims administrator in accordance with Wisconsin Administrative Code Chapter ETF 50. Employees must file a claim within the timeframes and according to the procedures established by ETF. Detailed information about filing, benefit duration, and offsets can be found in the official ETF Income Continuation Insurance Plan Document. Deferred Compensation Programs Page 60 of 62 Benefits Policy – Human Resources Policies and Procedures 15 St. Croix County provides eligible employees the opportunity to invest in several 457 Deferred Compensation programs. Employees are eligible to participate in the plans as of their start date with the County and thereafter. Participation is voluntary and provides a convenient way to save for retirement through payroll deductions. Contribution levels are determined by the employee, up to the IRS maximum, and are payroll deducted. The IRS determines maximum contribution limits on an annual basis. Materials regarding the deferred compensation programs are available from the Human Resources Department and on the St. Croix County intranet site. Employees can contact Deferred Compensation representatives by phone or email, or they may attend face-to- face enrollments. Deferred Compensation representatives are typically on site at each location on a quarterly basis. Employees may attend a face-to-face meeting with a Deferred Compensation Representative during work hours with supervisors’ approval. Health and Wellness Program St. Croix County understands that employees are at their best when they are healthy. To promote health and wellness and help employees better understand their health risks and achieve their health goals, St. Croix County offers several comprehensive health and wellness programs. Additional information can be found on the St. Croix County intranet site and in the Employee Benefit Guide. Employee Assistance Program (EAP) St. Croix County employees have access to an Employee Assistance Program that provides a wide range of information and resources designed to help employees navigate through life’s challenges successfully. Employee Assistance Programs typically offer counseling, coaching, and training for employees wanting help with communication, work/life balance, relationships and family, workplace conflict, depression and anxiety, finances, legal issues, and stress management. The overall goal of EAPs is to restore the health and well-being of employees. Additional information can be found on the St. Croix County intranet site and in the Employee Benefit Guide. Additional Supplemental Benefits St. Croix County offers a comprehensive list of supplemental group benefits available to Employees and their families through outside vendors. Vendor contact information, plan information, and pricing information is available on the St. Croix County intranet site and in the Employee Benefit Guide. Page 61 of 62 Resolution No. RESOLUTION AMENDING PERSONNEL POLICIES - BENEFITS 1 WHEREAS, on September 2, 2014, St. Croix County adopted the current version of the 2 St. Croix County Personnel Policies and Procedures Handbook; and 3 4 WHEREAS, the St. Croix County Personnel Policies and Procedures Handbook was 5 further amended between 2015 through 2024; and 6 7 WHEREAS, the Staff Advisory Committee and Department Heads have been provided 8 with copies of the updated policies for review; and 9 10 WHEREAS, on December 16, 2025, the Administration Committee has reviewed the 11 amendments and recommends approval to the St. Croix County Board of Supervisors. 12 13 NOW, THEREFORE, BE IT RESOLVED by the St. Croix County Board of 14 Supervisors that the St. Croix County Personnel Policies and Procedures Handbook is hereby 15 amended as follows: 16 17 Benefits Policy Administration Committee Recommended MOVER: SECONDER: AYES: EXCUSED: None St. Croix County Board of Supervisors Action: This Resolution was ADOPTED by the St. Croix County Board of Supervisors on January 6, 2026 _________________________ __________________________________ Bob Long, County Board Chair Christine Hines, County Clerk Page 62 of 62