10-08-2026 Executive Packet

Price County Executive Committee Members: Michelle Drobnik, Brian Ernst, Paula Houdek, Larry Palecek, Jordan Spacek N OTICE OF MEETING There will be a meeting of the Price County Executive Committee at the time and place indicated below. The meeting is open to the public pursuant to Wisconsin Statutes, Chapter 19, Subchapter V. ( Open Meeting Law). Date: October 8, 2026 Time: 9:00 a.m. P lace: Courthouse County Board Room 101; 126 Cherry St; Phillips, WI 54555 Website: https://www.co.price.wi.us/calendar Webex Link: https://price.webex.com/price/j.php?MTID=m55e21df3b1b218cc0137fbe5d1f26028 Call-in number: 1-408-418-9388 Meeting Code: 2493 416 1746 M eeting called to Order and Roll Call: Items For Discussion and Possible Action 1. Public Comment and Communications 2. Meeting Minutes September 10, 2026 3. Treasurer ’s Report a. Monthly reports b. Delinquent Taxes and In Rem – 2022 Tax Year c. Land Sale Auction for In Rem Parcels – 2022 Tax Year 4. Register of Deeds Office a. Updates 5. Office of Administration a. 2026 Monthly Financial Reports b. Updates 6. Clerk’s Office a. Public Records/Pre-Pay b. Updates 7. 2027 Budget a. Loan Quotes b. Resolution: Price County Capital Projects and Capital Purchases to be Financed with S hort-Term Debt 2027, Second Resolution (Executive) c. Recommend 2027 Levy and Forward to County Board 8. Amend Resolution 20-26: Approve Transfer to Offset Budget Overages 2026 2025 9. Update Law Enforcement Radio Equipment/Technology Project – TUSA Consultants 10. Bug Tussel 11. Monthly Vouchers 12. Date of Next Meeting: November 5, 2026 13. Adjourn B y: Brian Ernst, Board Chairperson Posted: October 1, 2026 Reviewed by County Administrator: Nicholas Trimner Please go to the events calendar on the Price County website for more information on joining this meeting. All Price County Board and Committee meetings are recorded and uploaded to the Price County YouTube page: https://www.youtube.com/@pricecountywigovernment Cc: Price County Review; WCQM/WPFP; Corporation Counsel Posting locations: Courthouse bulletin board, Normal Building bulletin board, Park Falls Publi c Library, Phillips Public Library, Ogema Public Library. The Committee reserves the right to take appropriate action on any item timely noticed on this agenda. Members present at this meeting may constitute a quorum of the County Board or any other County Board committee. Persons having a disability may request special accommodation in keeping with ADA requirements. Requests will be kept confidential. Price County Executive Committee Meeting Minutes D ate: September 10, 2026 Time: 9:00 a.m. Place: Courthouse County Board Room 101; 126 Cherry St; Phillips, WI 54555 Call to Order: Meeting called to order at 9:00 a.m. by Brian Ernst, Committee Chairperson. R oll Call Members Present: Michelle Drobnik, Brian Ernst, Paula Houdek, Larry Palecek, Jordan Spacek Also Present: Sylvia Kerner, Register of Deeds; Carrie Kyle, County Finance Director; Renee Leinfelder, County Treasurer; Nick Trimner, County Administrator I tems For Discussion and Possible Action 1. Public Comment and Communications: Walt Madsen of Phillips commented publicly on a non- agenda item. 2. Meeting Minutes August 13, 2026: Motion Drobnik/Houdek to approve the August 13, 2026, meeting minutes. Motion carried. 3. Treasurer Report a. Monthly reports: The Treasurer’s financial reports were presented, reviewed, and they are on f ile. The Price County Treasurer Report for Revenues and Disbursements showed total August revenue receipts were $3,784,903.47. Total August disbursements were $10,186,281.11. The Financial Report for the month ending in August was presented and is on file. It display ed $5, 674,081.62 in total investments; $1,751,759.84 total ending checking balance; $7,425,841.46 t otal cash available; and $3,528,850.00 totals debt in loans. Discussion on the timeline for utilizing cash for projects, timing for the County reimburs ing itself for projects, and other topics which may be discussion items for next year. b. Delinquent Taxes and In Rem – 2022 Tax Year: On August 18th there was court for 15 In Rem par cels. 2022 delinquent taxes may be paid before the Land Sale Auction begins in September, and one paid, so they are down to 14 parcels. 4. Register of Deeds Office a. Updates: The past three months have been the busiest of the year so far in the Register of Deeds (ROD) Office. The Deputy is currently on maternity leave through Thanksgiving. In August, t he R OD recorded 353 documents; processed 59 vital records applications; and issued 207 vital record certificates. New plat books are available in the office for $40 and there is a link for the online version. 5. Office of Administration a. 2026 Monthly Financial Reports: The 2026 Monthly Financial Reports were presented and are on file. 67% of the year has passed. The General Fund shows ($391,695) in Net Gain/(Loss) Versus Budget for August. Health and Human Services shows $101,654 in Net Gain/(Loss) Versus Budget for August. Other Funds for August show $2,061,529 Net Gain/(Loss) Verses Budget for Animal Control, Veterans Services, Library Services, Airport, State Forestry, Highway, Health Insurance, Debt Levy, Capital Improvement, Capital Projects, and special Revenues. Price County Cash shows $7,425,841 for August 2026, down 25% from 2025. Price County Sales Tax shows $662,212 in Year -to-Date Sales Tax Distributions for June 2026, 2.7% more than in 2025. Price County Stumpage Sales were $672,416 for August 2026, down 39.6% from 2025. High-Cost Placements Children and Youth were $ 496,830 for July 2026, up 24.1% from 2025. High-Cost Placements-AODA were $227,697 for July 2026, up 9.3% in costs from 2025. Healt h I nsurance for 2026 shows a fund balance deficit of ($42,893) after August 2026. #2 Meeting Minutes September 10, 2026 b. Updates : The Wisconsin Counties Association Annual Fall Conference begins in two weeks. Researching voluntary benefits with Allstate. The County saves money by moving to one product line and managing insurance digitally. 6. Clerk’s Office a. Updates: The Clerk’s Office is busy reconciling the Partisan Primary Election into WisVote. Election training for election inspectors will be held on October 23rd. 7. 2027 Budget a. Debt : The First Draft 2027 Budget was presented and is on file. Pages one and two entitled “2027 Budget Reconciliation” was examined as follows: 2026 Maximum Operational Tax Levy, $7,947,166; 2026 Operational Tax Levy Variance – Over/(Under), no amount reported; 2026 Total Tax Levy, $13,734,138; Change in Total Tax Levy Year -Over-Year, $168,629; % Change of Total Tax Levy Increase, 1.24%; Change in Equalized Value Year -to-Year, $132,333,500; Total Chan ge in Mill Rate, ( 0.209). Discussion on the County ’s operational budget for 202 7 pot entially over by $.5 million, and the Committee discussed the suggested option for balancing which was borrowing for insurances which will need a ¾ vote County Board approval . Other options are cuts that the board would have to approve. b . 2027 Library Reimbursement Budgeted Percen t: Discussion held on choosing between 70% and 80% for library reimbursement in 2027. Reference to the First Draft of the 2027 Budget, Appendix E: 2026 Library Services Levy Paid in 2027. Park Falls Library Director Jody Eckert and Phillips Library Director Becky Puhl spoke on this agenda item and answered questions from Committee members. The Committee recommends 80% library reimbursement, which will be presented to the County Board. c. H ighway Equipment, Facilities and Projects Funding: The Highway requested $500,000 for Yellow Equipment in 2027 on Appendix D2, Price County Highway Department 2027-2032 Yellow Equipment Fund in the First Draft 2027 Budget. d . Non-Profit & Community Partners : Appendix B, entitled 2027 Non- Profit & Community Partners, was presented at a total of $72,750. The Committee recommends leaving Appendix B amounts as is. e. C apital Purchases Projects: Discussion held on Appendices C, D, D1, and D2 in the First Draft of the 2027 Budget. Appendix D shows capital purchases and projects by funding source. The Committee recommends increasing the debt levy to $500,000. At the next meeting, the Committee is looking at prioritizing projects from the list o n A ppendices D, D1, and D2, up to $500,000. 8. Resolution - Price County Capital Projects and Capital Purchases to be Financed with Short- Term Debt 2027 (Executive): Motion Palecek/Houdek to approve the resolution Price County Capital Projects and Capital Purchases to be Financed with Short -Term Debt 2027 and send it to the Price County Board of Supervisors for consideration. Discussion held. Motion carried. 9. Resolution - Approve Transfer to Offset Budget Overages 2026 (Executive): Motion Spacek/Drobnik to approve the resolution Approve Transfer to Offset Budget Overages 2026 send it to the Price County Board of Supervisors for consideration. Discussion held. Motion carried. 10. Resolution - Transfer to Capital Improvement Fund 2025 (Executive): Motion Drobnik/Spacek the resolution Transfer to Capital Improvement Fund 2025 and send it to the Price County Board of Supervisors for consideration. Discussion held. Struck from line 22: “leaving a net loss of $483,066.” Motion carried. 11. Resolution - Price County Highway Department Road Construction Projects to be Financed with Short-Term Debt 2027 (Executive) Motion Palecek/Spacek to approve the resolution Price County Highway Department Road Construction Projects to be Financed with Short-Term Debt 2027 and send it to the Price County Board of Supervisors for consideration. Motion carried. 12. Update Law Enforcement Radio Equipment/Technology Project: TUSA Consulting Services will be in P rice County the week of August 28 th. The Law Enforcement meeting will take place on August 29 th, and TUSA Consulting Services will be in attendance to discuss board expectations for the project. A meeting at 10:00 a.m. for key stakeholders will follow, including schools, EMS, l aw enforcement, hospitals a nd mor e. 13. Bug Tussel Update: Slow and steady, Price County has requested out, no payments and no signatures on anything. We have not received any communication. The next step may be a letter or resolution stating that Price County has concluded. We have collected $92,000 in payments so far from Bug Tussel. 14. Monthly Vouchers: Motion Houdek/Drobnik to approve the August 2026 Executive Committee vouchers in the amount of $5,557,241.04. Discussion held. Motion carried. 15. Date of Next Meeting: October 8, 2026 16. Adjourn: Meeting adjourned at 11:15 a.m. by Brain Ernst, Committee Chairperson. R espectfully Submitted by Meredith Hueckman, County Clerk FINANCIAL REPORT FOR MONTH ENDING SEPTEMBER 2026 INVESTMENT ACCOUNTS BEG. BALANCE INTER RATE YTD INTEREST REVENUES FUND XFRS DISBURSMENT ENDING BAL STATE INVESTMT-GENERAL 1,234,190.00 3.70% 62,506.87 897,402.65 1,500,000.00 631,592.65 PREVAIL - 24 MONTH CD 1,052,399.16 4.16% 31,623.87 1,052,399.16 PREVAIL - 36 MONTH CD 1,052,399.16 4.16% 31,623.87 1,052,399.16 PREVAIL - 24 MONTH CD 1,019,633.49 4.00% 19,633.49 1,019,633.49 PMA Investments 1,315,459.81 3.66% 119,299.41 2,084.56 250,000.00 1,067,544.37 TOTAL INVESTMENTS 5,674,081.62 264,687.51 899,487.21 1,750,000.00 $4,823,568.83 CHECKING ACCOUNTS CHECKING ACCOUNTS BEG BALANCE INTER RATE YTD INTEREST FUND XFRS REVENUES FUND XFRS DISBURSMENTS ENDING BAL FORWARD BANK-GEN 928,181.46 0.75% 4,346.61 737,850.93 927,131.12 738,901.27 FORWARD BANK-FLEX 9,216.76 0.00% 0.00 1,067.06 1,716.00 8,567.82 FORWARD BANK- PROJ LIFESVR 14,072.66 0.00% 0.00 14,072.66 FORWARD BANK -COP RISK RESVE 3,245.54 0.05% 1.21 0.41 3,245.95 FORWARD BANK -SO FORFEITURE 2,103.73 0.05% 0.78 0.26 2,103.99 PREVAIL - Checking (8757) 794,939.42 3.75% 105,983.99 2,277,240.14 2,562,689.78 509,489.78 TOTAL CHECKING $1,751,759.57 $110,332.59 $3,016,158.80 $3,491,536.90 $1,276,381.47 TOTAL CASH AVAILABLE $6,099,950.30 LOANS & DEBT SERVICE ORIGINAL INTER NEXT PYMT INTEREST PRINCIPAL LOAN AMT RATE DUE PAYMENTS MADE PAYMENTS MADE ENDING BAL PREVAIL BANK #7211 3,088,750.00 2.15% 12/1/2026 325,747.17 1,410,000.00 1,678,750.00 PREVAIL BANK #1022 300,000.00 4.98% 12/18/2026 14,732.50 100,000.00 200,000.00 PREVAIL BANK #5523 300,000.00 5.15% 12/14/2026 10,443.25 200,000.00 100,000.00 PREVAIL BANK #1035-HWY Dep Eq Improvement 500,000.00 4.98% 12/18/2026 24,554.17 100,000.00 400,000.00 PREVAIL BANK #6625-Gen Projects 190,000.00 3.89% 3/31/2026 1,909.34 $190,000.00 0.00 PREVAIL BANK #6651-Health & Human Serv 400,000.00 3.89% 3/31/2026 4019.67 $400,000.00 0.00 PREVAIL BANK #6638-HWY Const 300,000.00 3.94% 12/2/2026 300,000.00 PREVAIL BANK #6612-IT Loan 850,100.00 3.99% 12/2/2026 850,100.00 PREVAIL BANK #6599-HWY Debt 3,850,000.00 3.89% 3/31/2026 38,689.29 3,850,000.00 0.00 TOTAL DEBT 9,778,850.00 420,095.39 6,250,000.00 $3,528,850.00 Respectfully submitted Renée Leinfelder, Price County Treasurer #3a Treasurer's Report - Monthly Reports 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 January 0.00 0.00 77,532.05 51,789.84 4,637,807.03 5,169,638.03 40,130.33 26,904.85 4,540,004.75 4,670,419.39 9,295,474.16$ 9,918,752.11$ February 280,559.89 265,169.12 52,984.85 72,221.01 7,752,554.38 7,713,344.27 37,861.72 56,628.96 533,070.45 495,210.76 8,657,031.29$ 8,602,574.12$ March 219,566.20 233,904.10 42,520.86 38,737.84 2,771,564.92 3,713,051.87 37,540.93 25,977.51 4,082.45 14,284.23 3,075,275.36$ 4,025,955.55$ April 165,267.17 135,213.51 52,407.41 37,029.40 2,162,339.11 2,298,778.56 62,342.95 18,688.69 49,541.70 35,557.00 2,491,898.34$ 2,525,267.16$ May 165,702.27 107,035.54 8,554.97 36,471.37 3,353,669.94 3,197,226.88 42,463.41 48,051.12 14,937.00 24,517.41 3,585,327.59$ 3,413,302.32$ June 198,530.65 274,976.73 24,711.83 55,915.75 1,515,778.69 1,567,052.53 36,588.36 35,061.99 9,487.98 3,909.56 1,786,431.05$ 1,936,916.56$ July 2,820,034.83 2,713,646.05 16,514.96 30,942.50 5,517,727.65 5,501,265.62 28,642.03 21,489.31 78,523.22 74,445.47 8,461,442.69$ 8,341,788.95$ August 736,892.82 735,192.17 17,114.32 36,309.62 2,523,767.83 2,934,611.15 34,714.16 56,420.55 11,009.56 22,369.98 3,323,498.69$ 3,784,903.47$ September 250 281,746.36 231,628.57 2,129,195.80 1,919,628.76 52,202.03 14,138.68 331.65 2,463,475.84$ 2,165,646.01$ October 103,336.43 2,461,190.00 22,436.97 2,586,963.40$ November 43,192.63 1,876,478.89 43,228.61 1,962,900.13$ December 73,108.12 7,844,297.29 29,725.09 3,143,810.90 2,955,213.18 10,902,343.68$ Totals 4,586,553.83 4,465,387.22 793,724.79 591,045.90 44,546,371.53 34,014,597.67 467,876.59 303,361.66 8,384,799.66 8,295,926.98 58,592,062.22 44,715,106.25 Grand Total for 2025 58,592,062.22 Grand Total for 2026 44,715,106.25 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 2026 January 1,726,534.66 2,192,786.17 964,401.02 1,015,211.23 204,495.38 229,341.60 4,540,004.75 7,071,036.63 7,435,435.81 10,508,375.63 February 6,381,602.14 6,699,676.16 926,612.81 920,433.43 296,552.93 210,729.59 520,037.07 486,954.07 8,124,804.95 8,317,793.25 March 2,226,504.71 3,578,071.91 886,501.50 940,484.42 355,667.90 312,424.41 3,468,674.11 4,830,980.74 April 1,756,693.31 1,896,635.68 904,648.71 1,356,316.76 272,553.80 272,309.41 8,199.53 2,942,095.35 3,525,261.85 May 4,420,704.20$ 1,915,053.83$ 1,312,266.06 976,045.98 316,463.02 430,803.37 59,959.36 69,364.90 6,109,392.64 3,391,268.08 June 1,888,510.50 1,670,986.43 981,260.22 946,245.00 285,797.03 417,533.87 3,155,567.75 3,034,765.30 July 2,704,242.75$ 2,869,438.57$ 913,129.28 946,585.83 311,508.62 166,763.20 85,560.81 3,928,880.65 4,068,348.41 August 6,821,928.03 8,851,738.18 905,834.38 921,862.90 327,590.98 384,265.40 104,873.64 28,414.63 8,160,227.03 10,186,281.11 September 1,456,168.92 2,236,350.21 891,031.42 903,586.60 218,745.63 349,884.09 2,565,945.97 3,489,820.90 October 1,986,479.98$ 1,290,955.67 351,852.22 331.65 3,629,619.52 November 4,060,080.86 950,942.22 413,313.92 5,424,337.00 December 2,636,593.18 973,762.98 224,619.07 546,204.39 4,382,331.59 Totals 38,066,043.24 31,910,737.14 11,901,346.27 8,926,772.15 3,579,160.50 2,774,054.94 0.00 5,779,610.39 7,741,331.04 59,327,312.37 51,352,895.27 PRICE COUNTY TREASURER REPORT REVENUES County Tax Receipts Redemption Receipts General Receipt Interest Earned Tax Collection for Other Total Receipts DISBURSEMENTS General Disbursement Payroll Disbursement Health Insurance Disbursement Tax Writeoff - In Rem Tax Collection Paid to Other Total Disbursements EXECUTIVE SUMMARY REPORT SEPTEMBER 2026 OFFICE OF ADMINISTRATION 10/8/2026 #5a 2026 Monthly Financial Reports DEPARTMENT ACTUAL BUDGET % COLLECTED ACTUAL BUDGET % SPENT GENERAL REVENUES 5,595,441$ 7,437,187$ 75.24% 311,902$ 1,198$ 26035.21% (2,152,450)$ COUNTY BOARD -$ -$ #D IV/0! 45,197$ 53,272$ 84.84% 8, 075$ EXECUTIVE/FINANCE 1,000$ -$ #DIV/0! 149,774$ 163,174$ 91.79% 14,400$ ADMINISTRATIVE OFFICES 888$ -$ #D IV/0! 549,562$ 772,665$ 71.13% 223, 991$ CIRCUIT COURT 211,180$ 246,175$ 85.78% 403,840$ 600,811$ 67.22% 161,976$ FAMILY COURT COMMISSIONER 960$ 1,300$ 73.85% 16,043$ 23,238$ 69.04% 6,855$ CORONER 7,460$ 12,000$ 62.17% 52,542$ 65,030$ 80.80% 7,948$ COUNTY CLERK 5,943$ 8,200$ 72.48% 146,153$ 164,510$ 88.84% 16,100$ INFORMATION TECHNOLOGY -$ -$ #DIV/0! 475,288$ 499,210$ 95.21% 23,922$ ELECTIONS 13,921$ 17,000$ 81.89% 41,226$ 49,600$ 83.12% 5,295$ COUNTY TREASURER 1,215$ 10,000$ 12.15% 182,883$ 199,425$ 91.71% 7,757$ DISTRICT ATTORNEY 17,679$ 36,400$ 48.57% 222,242$ 285,840$ 77.75% 44,877$ LAND INFORMATION 144,600$ 154,500$ 93.59% 147,355$ 154,500$ 95.38% (2,756)$ REGISTER OF DEEDS 137,525$ 140,000$ 98.23% 174,239$ 215,371$ 80.90% 38,658$ TAX LISTER 300$ 1,800$ 16.67% 49,403$ 98,825$ 49.99% 47,922$ SURVEYOR -$ -$ #DIV/0! 21,449$ 51,130$ 41.95% 29,681$ B UILDINGS & GROUNDS 25,983$ 50,000$ 51.97% 574,910$ 767,900$ 74.87% 168,973$ SHERIFF 44,433$ 111,900$ 39.71% 2,048,034$ 2,681,835$ 76.37% 566,333$ JAIL 15,588$ 55,600$ 28.04% 1,316,999$ 1,654,409$ 79.61% 297,398$ JAIL ASSESSMENTS 8,074$ 13,500$ 59.81% -$ 13,500$ 0.00% 8,074$ PROJECT LIFESAVER 1,230$ -$ #DIV/0! 737$ -$ #DIV /0! 493$ LEPC 1,053$ 14,500$ 7.26% 3,965$ 10,505$ 37.75% (6,907)$ EMERGENCY MANAGEMENT -$ 37,000$ 0.00% 80,509$ 121,720$ 66.14% 4,211$ TRAFFIC SAFETY COMM -$ -$ #DIV/0! 569$ 335$ 169.95% (234)$ CHILD SUPPORT AGENCY 196,473$ 252,000$ 77.97% 279,400$ 300,735$ 92.91% (34,192)$ UWEX 625$ 2,100$ 29.74% 31,442$ 58,337$ 53.90% 25,419$ FORESTRY (COUNTY) 988,632$ 1,544,433$ 64.01% 795,134$ 698,069$ 113.90% (652,866)$ DAMS 166$ -$ #DIV/0! 74,532$ 103,443$ 72.05% 29, 077$ LAND CONSERVATION 191,663$ 539,745$ 35.51% 263,643$ 616,308$ 42.78% 4,583$ ZONING 106,321$ 112,000$ 94.93% 143,733$ 201,380$ 71.37% 51,968$ OFFICE OF CORP COUNSEL 1,517$ -$ #DIV/0! 114,803$ 171,065$ 67.11% 57,779$ GENERAL - FUND - TOTAL 7,719,869$ 10,797,340$ 71.50% 8, 717,509$ 10,797, 340$ 80.74% ( 997,640)$ General Fund Net Gain/(Loss) Verses Budget EXPENDITURESREVENUES September-26 PERCENT OF YEAR HAS PASSED 75% N:\Executive Summary Report\Reports\2 Financial Summary Report 2026 Page 1 DEPARTMENT ACTUAL BUDGET % COLLECTED ACTUAL BUDGET % SPENT Public Health Division 51 - General Public Health 612,826$ 678,590$ 90. 31% 532,592$ 678 ,590$ 78. 49% 80,233$ Division 52 - WIC 86,680$ 126,342$ 68. 61% 113,821$ 126 ,342$ 90. 09% (27,141)$ Division 53 - Family Planning 1,593,513$ 993,994$ 160 .31% 1,612,203$ 993 ,994$ 162 .19% (18,690)$ Division 55 - Oral Health -$ -$ # DIV/0! -$ -$ # DIV/0! -$ Division 59 - Title 10 -$ -$ # DIV/0! -$ -$ # DIV/0! -$ -$ Human Services -$ Division 54 - Safe and Stable Plan 22,279$ 36,650$ 60. 79% 27,173$ 36, 650$ 74. 14% (4,894)$ Division 56 - Children and Youth 1,643,600$ 1,729,405$ 95. 04% 1,496,699$ 1, 729,405$ 86. 54% 146,901$ Division 58 - Economic Support 330,607$ 479,480$ 68. 95% 339,687$ 479 ,480$ 70. 84% (9,080)$ Division 60 - Long Term Support 755,302$ 876,112$ 86. 21% 695,044$ 876 ,112$ 79. 33% 60,258$ Division 61 - Behavioral Health 1,239,236$ 1,437,154$ 86. 23% 1,483,146$ 1, 437,154$ 103 .20% (243,910)$ -$ Senior Services -$ Division 66 - Aging Administration 136,263$ 137,060$ 99. 42% 113,428$ 137 ,060$ 82. 76% 22,835$ Division 67 - Nutrition Congregate 143,481$ 187,965$ 76. 33% 175,871$ 187 ,965$ 93. 57% (32,390)$ Division 68 - Home Delivered Meals 133,261$ 146,830$ 90. 76% 102,637$ 146 ,830$ 69. 90% 30,624$ Division 70 - Transportation 154,873$ 156,710$ 98. 83% 140,924$ 156 ,710$ 89. 93% 13,949$ Division 71 - Escort -$ -$ # DIV/0! -$ -$ # DIV/0! -$ Division 72 - Benefit Specialist 56,985$ 95,625$ 59. 59% 67,725$ 95, 625$ 70. 82% (10,740)$ Division 73 - Wellness 410$ 2,325$ 17. 63% 2,008$ 2, 325$ 86. 37% (1,598)$ Division 74 - Caregiver 3,171$ 8,158$ 38. 87% 8,095$ 8, 158$ 99. 22% (4,924)$ -$ HHS - FUND - TOTALS 6,912,488$ 7,092,400$ 97.46% 6,911,055$ 7,092,400$ 97.44% 1,433$ Net Gain/(Loss) Verses Budget REVENUES EXPENDITURES Health and Human Services September-26 PERCENT OF YEAR HAS PASSED 75% Page 2 DEPARTMENT ACTUAL BUDGET % COLLECTED ACTUAL BUDGET % SPENT ANIMAL CONTROL Division 183 - DOG 190,845$ 219,258$ 87.04% 156, 959$ 219,258$ 71.59% 33, 885$ VETERANS SERVICES - FUND VETERANS SERVICES 122,470$ 120,211$ 101.88% 85, 643$ 120,211$ 71.24% 36, 827$ LIBRARY SERVICES - FUND Library Services (books by mail) 318,742$ 318,742$ 100.00% 318, 742$ 318,742$ 100.00% ( 0)$ AIRPORT AIRPORT 258,072$ 309,430$ 83.40% 247, 028$ 309,430$ 79.83% 11, 045$ STATE FORESTRY STATE FORESTRY 69,970$ 70,978$ 98.58% 51, 010$ 70,978$ 71.87% 18, 960$ HIGHWAY - FUND HIGHWAY 8,102,136$ 8,884,943$ 85.85% 7, 198,532$ 8,884, 943$ 81.02% 903, 605$ HEALTH INSURANCE HEALTH INSURANCE 2,628,643$ 3,370,000$ 78.00% 2,647,977$ 3,370, 000$ 78.57% ( 19,334)$ DEBT LEVY DEBT LEVY 1,035,148$ 5,370,078$ 19.28% 801,566$ 5,370, 078$ 14.93% 233, 582$ CAPITAL IMPROVEMENT FUND CAPITAL IMPROVEMENT FUND 270,022$ -$ #DIV/0! 5,402$ -$ #DI V/0! 264,621$ CAPITAL PROJECTS CAPITAL PROJECTS -$ -$ #DIV/0! 218,502$ -$ #DI V/0! (218,502)$ SPECIAL REVENUES ARPA -$ -$ #DIV/0! 95,561$ -$ #DI V/0! (95,561)$ OPIOD SETTLEMENT 42,145$ -$ 251$ -$ 41,894$ General 7,719,869 10,797,340 71 .50% 8,717,509 10 ,797,340 80 .74% (997,640) Health & Human Svcs 6,912,488 7,092,400 97 .46% 6,911,055 7, 092,400 97 .44% 1,433 HIGHWAY 8,102,136 8,884,943 91 .19% 7,198,532 8, 884,943 81 .02% 903,605 Other 4,936,056 9,778,697 50 .48% 4,628,639 9, 778,697 47 .33% 307,418 27,670,549$ 36,553,380$ 75.70% 27,455,734$ 36,553, 380$ 75.11% 214, 815 Revenue high earlier in year due to tax levy revenue is recorded in January % spent is higher earlier in year due to annual liability, property and work comp insurance payments being recorded Totals Net Gain/(Loss) Verses Budget REVENUES EXPENDITURES Other Funds September-26 PERCENT OF YEAR HAS PASSED 75% Page 3 Year January February March April May June July August September October November December 2018 7,693,829 8,996,645 9,042,160 8,149,111 7,749,282 6,777,774 10,532,930 8,796,528 8,005,513 7,085,433 6,622,707 6,606,528 2019 6,500,761 9,415,456 9,236,290 8,865,262 8,621,174 8,023,548 11,868,242 8,223,819 7,508,633 6,068,240 5,453,711 5,516,316 2020 6,557,187 8,588,221 8,682,053 7,585,679 7,705,985 6,527,767 10,683,040 7,154,323 7,026,543 6,076,803 5,737,920 6,061,642 2021 8,848,601 11,378,356 10,843,136 10,270,351 10,672,298 10,785,429 14,289,975 9,990,513 9,736,860 9,228,771 8,718,496 10,115,030 2022 12,172,751 14,223,500 13,698,795 13,353,140 13,027,525 13,277,556 17,261,168 13,676,469 12,251,052 10,184,629 10,348,123 8,617,204 2023 13,970,899 15,692,014 14,922,615 14,875,386 14,559,422 13,860,228 17,947,407 12,357,092 11,325,335 8,777,353 7 ,800,608 9,807,680 2024 11,463,800 16,387,360 16,092,607 12,911,347 12,848,311 11,925,732 16,340,882 11,724,748 8,746,372 7,364,755 6,966,164 10,517,414 2025 12,345,790 12,878,016 12,484,333 11,975,135 11,507,769 10,137,301 14,668,481 9,845,414 9,750,612 8,688,358 5,226,461 11,748,556 2026 11,155,231 11,439,949 11,634,683 10,634,010 10,769,011 9,555,940 13,828,205 7,425,841 6,261,345 '26 vs '25 (%) -10% -11% -7% -11% -6% -6% -6 % -25% -36% -100% -100% -100% '26 vs '25 ($) (1,190,560) (1,438,067) (849,650) (1,341,126) (738,757) (581,361) (840,277) (2,419,573) (3,489,266) (8,688,358) (5,226,461) (11,748,556) Price County Cash - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 January February March April May June July August September October November December Monthly Cash Balance 2018 2019 2020 2021 2022 2023 2024 2025 2026 Page 4 Year January February March April May June July August September October November December 2020 66,542 76,935 74,293 77,209 99,367 104,439 105,824 117,791 92,473 96,081 92,727 93,901 2021 76,133 79,707 97,037 115,171 106,932 121,710 115,106 127,342 112,852 104,796 84,279 110,597 2022 84,749 82,542 91,232 122,740 112,273 120,966 125,573 127,377 137,348 127,108 73,692 127,609 2023 79,012 80,409 99,749 115,444 130,391 133,351 134,136 123,946 161,116 109,832 87,239 158,983 2024 82,068 66,927 122,619 93,632 119,319 144,334 116,040 147,254 159,783 108,517 135,611 104,892 2025 89,887 73,459 123,784 89,206 131,694 136,710 120,223 149,818 97,575 110,541 102,700 118,390 2026 85,908 107,797 112,443 101,290 126,953 127,821 129,949 Year January February March April May June July August September October November December Budget 2020 66,542 143,477 217,771 294,980 394,347 498,786 604,610 722,401 814,874 910,955 1,003, 682 1,097, 583 1,000, 000 2021 76,133 155,840 252,877 368,049 474,981 596,691 711,797 839,138 951,990 1,056, 786 1,141, 065 1,251, 662 1,000, 000 2022 84,749 167,291 258,523 381,263 493,536 614,502 740,074 867,451 1,004, 799 1,131, 907 1,205, 599 1,333, 208 1,050, 000 2023 79,012 159,421 259,169 374,614 505,005 638,356 772,492 896,438 1,057, 554 1,167, 386 1,254, 625 1,413, 608 1,180, 000 2024 82,068 148,994 271,613 365,245 484,564 628,898 744,938 892,191 1,051, 974 1,160, 491 1,296, 102 1,400, 994 1,280, 000 2025 89,887 163,346 287,130 376,335 508,030 644,739 764,963 914,780 1,012, 355 1,122, 897 1,225, 597 1,343, 987 1,350, 000 2026 85,908 193,705 306,148 407,438 534,391 662,212 792,161 1,400, 000 '26 vs '25 (%) -4.4% 18.6% 6.6% 8.3% 5.2% 2.7% 3.6% -100.0% -100.0% -100.0% -100.0% -100.0% '26 vs '25 ($) (3,979) 30,359 19,018 31,103 26,361 17,473 27,198 (914, 780) (1, 012,355) (1,122,897) (1,225,597) (1, 343,987) Note: Sales tax numbers are what was reported to the state for the actual business sales in that month. Price County receives payment 2 months after sales transaction Price County Sales Tax Monthly Sales Tax Distributions Year-to Date Sales Tax Distributions 10,000 30,000 50,000 70,000 90,000 110,000 130,000 150,000 170,000 January February March April May June July August September October November December Monthly Sales Tax Distributions (2020-2026) 2020 2021 2022 2023 2024 2025 2026 Page 5 Year January February March April May June July August September October November December Budgeted 2019 - 191,638 548,846 1,006,913 1,036,554 1,051,501 1,059,130 1,188,470 1,229,937 1,259,022 1,311,487 1,418,691 1,200,000 2020 - 284,608 433,558 565,072 630,770 656,645 662,568 725,770 725,770 796,322 858,242 1,174,087 1,200,000 2021 - 236,494 894,806 894,806 922,177 968,335 1,013,103 1,080,533 1,164,687 1,297,070 1,373,512 1,682,188 1,200,000 2022 - 167,142 167,142 553,471 741,284 741,284 829,532 935,468 935,468 1,106,886 1,223,197 1,408,257 1,100,000 2023 27,062 147,069 549,667 724,702 1,016,950 1,021,196 1,062,838 1,178,689 1,207,697 1,211,043 1,231,635 1,639,307 1,200,000 2024 2,159 83,891 222,242 445,244 45 8,439 475,664 503,696 536,448 625,029 684,873 698,253 790,039 1,270,000 2025 - 116,685 459,957 512,238 909,424 950,788 1,058,650 1,113,006 1,231,682 1,310,880 1,363,679 1,577,748 1,270,000 2026 - 101,383 281,143 453,983 490,864 502,713 551,002 672,416 695,536 '26 vs '25 (%) #DIV/0! -13.1% -38.9% -11.4% -46.0% -47.1% -48.0% -39.6% -43.5% -100.0% -100.0% -10 0.0% 26 vs '25 ($) - (15,302) (178,814) (58,255) (418,559) (448,076) (507,649) (440,589) (536,146) (1,310,880) (1,363,679) (1,577,748) 77,282$ Price County Stumpage Sales 2019-2026 Year-to Date Sales Note: These numbers above do not include the 10% to the townships which is (100,000) 100,000 300,000 500,000 700,000 900,000 1,100,000 1,300,000 1,500,000 1,700,000 January February March April May June July August September October November December YEAR TO DATE SALES 2019 2020 2021 2022 2023 2024 2025 2026 Page 6 Year January February March April May June July August September October November December Budget 2017 72,634 146,167 214, 603 289, 774 374, 058 451, 113 505, 437 559, 292 621, 199 684, 112 743, 787 804, 863 517, 446 2018 62,845 139,914 234, 673 325, 600 429, 627 530, 672 634, 305 761, 400 863, 167 963, 218 1, 063,166 1,171,331 860,972 2019 110,599 214,315 303, 554 392, 492 484, 919 579, 778 670, 145 748, 314 826, 415 910, 779 971, 987 1, 038,547 1,139,501 2020 82,519 161,050 247, 788 328, 654 403, 655 475, 756 547, 178 614, 528 682, 925 770, 010 842, 197 914, 792 1, 129,105 2021 70,301 142,166 218, 150 291, 818 374, 001 456, 636 551, 112 650, 404 731, 223 807, 314 866, 690 923, 480 1, 110,000 2022 53,862 98,816 173, 569 247, 469 310, 311 370, 609 432, 317 492, 185 549, 820 601, 433 639, 789 670, 247 1, 093,300 2023 37,424 57,378 76, 109 92, 441 112, 466 131, 437 147, 997 162, 747 180, 779 194, 039 207, 183 222, 428 1, 046,300 2024 14,344 40,657 71, 987 103, 882 138, 589 195, 507 241, 309 287, 761 341, 837 409, 419 466, 674 515, 101 913, 300 2025 60,382 123,548 179, 802 233, 440 289, 941 344, 636 400, 356 456, 199 513, 966 574, 089 632, 171 684, 454 602, 300 2026 39,826 77,915 154, 954 245, 548 324, 857 403, 845 496, 830 608, 662 558, 650 '26 vs '25 (%) -34.0% -36.9% -13.8% 5.2% 12.0% 17.2% 24.1% 33.4% -100.0% -100.0% -100.0% -100.0% '26 vs '25 ($) (20,556) (45,633) ( 24,849) 12, 108 34, 916 59, 209 96, 473 152, 463 ( 513,966) ( 574,089) ( 632,171) ( 684,454) Note: vendor billing is 1.5 to 2 mos behind HIGH COST PLACEMENT - CHILDREN AND YOUTH Year-to Date 10 YEAR EXPENSE COMPARISON - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 January February March April May June July August September October November December Year to Date Expenditures (2017-2026) 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Page 7 Year January February March April May June July August September October November December Budget 2017 36,196 82,837 117,209 203,354 264,040 313,559 395,052 473,037 527,525 592,995 634,435 685,993 547,930 2018 24,504 54,474 88,209 119,550 164,645 232,395 356,864 391,518 462,003 516,598 551,776 609,690 604,062 2019 4,357 55,712 109,555 176,138 193,758 219,043 233,265 226,245 245,461 260,558 321,475 369,593 553,010 2020 27,484 43,360 64,927 112,470 135,587 171,448 214,891 277,128 277,797 320,825 314,846 402,761 475,319 2021 9,271 34,676 56,889 99,554 99,260 126,475 190,877 207,666 296,112 305,517 423,101 462,029 374,000 2022 - 23,684 38,748 106,971 164,551 209,719 219,102 225,187 225,515 232,346 233,171 236,753 326,319 2023 4,953 9,412 15,462 18,346 23,278 32,734 36,513 201,089 204,548 216,479 510,681 804,884 326,319 2024 20,066 120,407 186,173 270,919 336,623 355,613 377,109 390,319 433,256 455,221 519,084 565,635 286,000 2025 14,246 75,610 119,569 156,803 150,101 175,695 208,299 240,182 281,238 304,954 324,377 345,206 286,000 2026 16,391 59,122 98,621 149,845 188,731 208,830 227,697 295,605 349,000 '26 vs '25 (%) 15.1% -21.8% -17.5% -4.4% 25.7% 18.9% 9.3% 23.1% -100.0% -100.0% -100.0% -100.0% '26 vs '25 ($) 2,144 (16,487) (20, 948) (6, 958) 38,630 33,135 19,398 55,423 (281,238) (304, 954) (324, 377) (345, 206) Note: vendor billing is 1.5 to 2 mos behind HIGH COST PLACEMENT - AODA 10 YEAR EXPENSE COMPARISON - 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 January February March April May June July August September October November December Year To Date Expenditures (2017-2026) 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Page 8 Dec ember January February March April May June July August September October November December Totals STARTING BALANCE (FUND) (281,661) $ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (281,661)$ STOP LOSS INSURANCE REIMB -$ -$ -$ -$ -$ -$ 954 $ 154 $ -$ -$ -$ -$ 1,109$ INSURANCE REVENUES (INT) -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ EMPLOYEE HEALTH INS PREMIUM 24,351 $ 24,441 $ 24,591 $ 24,642 $ 24,591 $ 24,642 $ 24,303 $ 23,799 $ 24,012$ -$ -$ -$ 219,372$ EMPLOYER HEALTH INS PREMIUM 283,397 $ 288,523 $ 291,273 $ 292,291 $ 291,273 $ 277,148 $ 285,465 $ 279,761 $ 279,491$ -$ -$ -$ 2,568,620$ RETIREE HEALTH INS PAY -$ -$ -$ -$ -$ -$ -$ 2,173 $ 1,087$ -$ -$ -$ 3,260$ COBRA HEALTH -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ PERFORMANCE BONUS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ REBATES -$ -$ -$ -$ 24,237 $ -$ -$ -$ 11,892$ -$ -$ -$ 36,129$ HEALTH REIMBURSEMENT (HRA) -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ MISC REVENUES 6$ 24 $ 7$ 5$ -$ 3$ 4$ 82 $ 22$ -$ -$ -$ 153$ TRANS FROM GENL FUND (OPER IN) -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ MO NTHLY REVENUE TOTAL 307,754 $ 312,988 $ 315,871 $ 316,938 $ 340,101 $ 301,792 $ 310,726 $ 305,969 $ 316,503$ -$ -$ -$ 2,828,642$ INSURANCE CLAIMS 2,875 $ 57,189 $ 162,755 $ 174,964 $ 342,252 $ 285,349 $ 87,282 $ 311,780 $ 273,722$ -$ -$ -$ 1,698,169$ HEALTH CHECK 360 CLAIMS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ INSURANCE PREMIUMS 88,800 $ 91,650 $ 93,106 $ 93,097 $ 94,087 $ 93,070 $ 93,070 $ 92,034 $ 89,553$ -$ -$ -$ 828,467$ INSURANCE ADMIN FEES 14,231 $ 11,948 $ 14,994 $ 11,535 $ 11,535 $ 11,494 $ 22,735 $ 11,535 $ 11,331$ -$ -$ -$ 121,340$ HSA/HRA CONTRIBUTION FUNDING -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - AF FORDABLE CARE ACT FEES -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ A/P - MANUAL JE'S -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ MONTHLY EXPENSES 105,906 $ 160,787 $ 270,855 $ 279,597 $ 447,875 $ 389,913 $ 203,088 $ 415,350 $ 374,606$ -$ -$ -$ 2,647,977$ MONTHLY NET PLAN COSTS 201,847 $ 152,201 $ 45,016 $ 37,341 $ (107,774) $ (88,121) $ 107,638 $ (109,381) $ (58,103)$ -$ -$ -$ Monthly Ending Balance positive/(negativ (79,814) $ 72,388 $ 117,404 $ 154,745 $ 46,971 $ (41,151) $ 66,488 $ (42,893) $ (100,996)$ (100,996)$ (100,996)$ Fund Balance (100,996)$ -$281,661 Gross Plan Cost 105,906 $ 160,787 $ 270,855 $ 279,597 $ 447,875 $ 389,913 $ 203,088 $ 415,350 $ 374,606$ -$ -$ -$ Net Plan Cost 81,549 $ 136,322 $ 246,257 $ 254,950 $ 399,047 $ 365,269 $ 178,781 $ 389,296 $ 337,593$ -$ -$ -$ 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 (283,933) (279,388) (281,661) (100,996) Health Insurance 2026 Year End Fund Balances $- $100,000 $200,000 $300,000 $400,000 $500,000 January February March April May June July August September Monthly Gross & Net Plan Cost Summary Net Plan Cost Gross Plan Cost Page 9 2019 2020 2021 2022 2023 2024 2025 2026 Total Revenue $129,728 $179,446 $196,887 $167,095 $163,575 $174,714 174,043$ 213,895$ Total Expenses $56,163 $67,511 $72,441 $83,380 $89,454 $83,978 83,105$ 81,040$ Total Profit/Loss $73,565 $111,935 $124,446 $83,715 $74,122 $90,737 90,938$ 132,856$ 2025 Profit/Loss 2026 Profit/Loss MISC. PARKS COSTS -$2,350.00 -$2,409.85 SOLBERG LAKE $84,907.94 $116,698.86 SMITH LAKE $37,065.59 $34,620.37 TUSCOBIA TRAILHEAD -$2,673.74 -$3,846.16 BIG FALLS -$1,452.32 $75.63 TIMM'S HILL -$3,593.84 -$6,684.55 WI CONCRETE PARK -$19,597.38 -$4,624.02 SHOOTING RANGE -$1,368.20 -$974.74 TOTAL PROFIT/LOSS $90,938 $132,856 Revenue Expenses Revenue Expenses Revenue Expenses Revenue Expenses January $0 $2,320 $164 $6,681 $476 $1,385 $7,730 $2,033 February $0 $1,402 $296 $2,157 $7,972 $1,249 $7,087 $817 March $190 $1,225 $436 $2,170 $7,406 $889 $8,066 $929 April $360 $1,384 $2,827 $4,666 $8,547 $1,623 $9,982 $746 May $18,089 $8,375 $19,540 $10,823 $19,064 $9,171 $24,040 $15,786 June $29,295 $10,850 $30,647 $11,472 $41,937 $13,094 $44,137 $11,768 July $43,354 $23,112 $56,151 $20,753 $35,513 $17,714 $42,818 $25,044 August $44,009 $33,013 $40,014 $18,459 $31,886 $13,524 $43,215 $12,059 September $28,279 $7,775 $24,639 $6,797 $21,244 $24,458 $26,819 $11,859 Totals 9 Months $163,575 $89,454 $174,714 $83,978 $174,043 $83,105 $213,895 $81,040 PARKS PROFIT/LOSS YEAR-T0-YEAR REPORT 2026 Budget to Actual - 9 Month Summary 2023 2024 2025 2026 $73,565 $111,935 $124,446 $83,715 $74,122 $90,737 $90,938 $132,856 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 2019 2020 2021 2022 2023 2024 2025 2026 Profit/Loss $129,728 $179,446 $196,887 $167,095 $163,575 $174,714 $174,043 $213,895 $56,163 $67,511 $72,441 $83,380 $89,454 $83,978 $83,105 $81,040 $0 $50,000 $100,000 $150,000 $200,000 $250,000 2019 2020 2021 2022 2023 2024 2025 2026 Revenue and Expenses Total Revenue Total Expenses -$50,000 $0 $50,000 $100,000 $150,000 SOLBERG LAKE SMITH LAKE TUSCOBIA TRAILHEAD BIG FALLS TIMM'S HILL WI CONCRETE PARK YEAR TO YEAR PARK PROFIT/LOSS 2026 Profit/Loss 2025 Profit/Loss Prepared by: Office of Administration Page 1 Budgeted Actual Total Revenue $209,750 $213,895 Total Expenses $134,500 $81,040 Total Profit/Loss $75,250 $132,856 Revenue Expenses January $7,730 $2,033 February $7,087 $817 March $8,066 $929 April $9,982 $746 May $24,040 $15,786 June $44,137 $11,768 July $42,818 $25,044 August $43,215 $12,059 September $26,819 $11,859 Totals 213,895$ 81,040$ Year 2026 2025 Variance Revenue $213,895 $163,575 50,320$ Expenses $81,040 $89,454 (8,414)$ Profit/Loss $132,856 $74,122 58,734$ PARKS PROFIT/LOSS SUMMARY REPORT 2026 Budget to Actual - 9 Month Summary $0 $50,000 $100,000 $150,000 $200,000 $250,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual$0 $50,000 $100,000 $150,000 Budgeted Actual Total Profit/Loss Monthly Revenues and Expenses Expenses Revenue $0 $50,000 $100,000 $150,000 $200,000 $250,000 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 $0 $50,000 $100,000 $150,000 2026 2025 Year to Year - Profit/Loss Page 2 Budgeted Actual Total Revenue $150,000 $159,127 Total Expenses $75,000 $42,428 Total Profit/Loss $75,000 $116,699 Revenue Expenses January $7,057 $1,144 February $6,073 $575 March $6,962 $607 April $6,597 $505 May $17,482 $9,055 June $31,746 $4,780 July $33,643 $11,958 August $31,624 $6,590 September $17,943 $7,215 Totals 159,127$ 42,428$ Year 2026 2025 Variance Revenue $159,127 $120,549 38,578$ Expenses $42,428 $35,641 6,787$ Profit/Loss $116,699 $84,908 31,791$ SOLBERG LAKE YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual$40,000 $60,000 $80,000 $100,000 Budgeted Actual Total Profit/Loss $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 Monthly Revenues and Expenses Expenses Revenue $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 $0 $50,000 $100,000 $150,000 2026 2025 Year to Year - Profit/Loss Page 3 Budgeted Actual Total Revenue $55,000 $49,859 Total Expenses $25,000 $15,238 Total Profit/Loss $30,000 $34,620 Revenue Expenses January $621 $549 February $1,014 $95 March $1,033 $141 April $3,185 $100 May $5,812 $1,666 June $11,446 $2,382 July $8,360 $6,092 August $10,582 $2,473 September $7,806 $1,741 Totals 49,859$ 15,238$ Year 2026 2025 Variance Revenue $49,859 $49,056 803$ Expenses $15,238 $11,990 3,248$ Profit/Loss $34,620 $37,066 (2,445)$ SMITH LAKE YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual$26,000$28,000$30,000$32,000$34,000$36,000 Budgeted Actual Total Profit/Loss $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Monthly Revenues and Expenses Expenses Revenue $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 $34,620 $37,066 $0 $10,000 $20,000 $30,000 $40,000 2026 2025 Year to Year - Profit/Loss Page 4 Budgeted Actual Total Revenue $200 $365 Total Expenses $6,000 $4,211 Total Profit/Loss -$5,800 -$3,846 Revenue Expenses January $0 $111 February $0 $23 March $0 $26 April $52 $16 May $52 $553 June $104 $1,617 July $0 $1,137 August $156 $229 September $0 $500 Totals 365$ 4,211$ Year 2026 2025 Variance Revenue $365 $261 104$ Expenses $4,211 $2,934 1,277$ Profit/Loss -$3,846 -$2,674 (1,172)$ TUSCOBIA TRAIL HEAD PARK YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual-$8,000 -$6,000 -$4,000 -$2,000 $0 Budgeted Actual Total Profit/Loss Monthly Revenues and Expenses Expenses Revenue $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 -$5,000 -$4,000 -$3,000 -$2,000 -$1,000 $0 2026 2025 Year to Year - Profit/Loss Page 5 Budgeted Actual Total Revenue $3,500 $3,315 Total Expenses $5,000 $3,239 Total Profit/Loss -$1,500 $76 Revenue Expenses January $52 $96 February $0 $7 March $0 $32 April $80 $0 May $619 $502 June $380 $811 July $515 $941 August $444 $136 September $534 $714 Totals 2,625$ 3,239$ Year 2026 2025 Variance Revenue $3,315 $2,763 552$ Expenses $3,239 $4,215 (976)$ Profit/Loss $76 -$1,452 1,528$ BIG FALLS PARK YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual-$3,000 -$2,000 -$1,000 $0 $1,000 Budgeted Actual Total Profit/Loss $0 $200 $400 $600 $800 $1,000 Monthly Revenues and Expenses Expenses Revenue $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 -$2,000 -$1,500 -$1,000 -$500 $0 $500 2026 2025 Year to Year - Profit/Loss Page 6 Budgeted Actual Total Revenue $750 $702 Total Expenses $6,000 $7,386 Total Profit/Loss -$5,250 -$6,685 Revenue Expenses January $0 $96 February $0 $64 March $0 $66 April $0 $57 May $0 $768 June $361 $775 July $52 $2,991 August $236 $1,829 September $52 $740 Totals 702$ 7,386$ Year 2026 2025 Variance Revenue $702 $1,052 (351)$ Expenses $7,386 $4,646 2,740$ Profit/Loss -$6,685 -$3,594 (3,091)$ TIMM'S HILL PARK YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual-$8,000 -$6,000 -$4,000 -$2,000 $0 Budgeted Actual Total Profit/Loss $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 Monthly Revenues and Expenses Expenses Revenue $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 -$5,000 -$4,000 -$3,000 -$2,000 -$1,000 $0 2026 2025 Year to Year - Profit/Loss Page 7 Budgeted Actual Total Revenue $0 $0 Total Expenses $7,500 $4,624 Total Profit/Loss -$7,500 -$4,624 Revenue Expenses January $0 $36 February $0 $49 March $0 $53 April $0 $34 May $0 $947 June $0 $1,105 July $0 $1,345 August $0 $416 September $0 $638 Totals -$ 4,624$ Year 2026 2025 Variance Revenue $0 $0 -$ Expenses $4,624 $19,597 (14,973)$ Profit/Loss -$4,624 -$19,597 14,973$ WI CONCRETE PARK YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual-$8,000 -$6,000 -$4,000 -$2,000 $0 Budgeted Actual Total Profit/Loss $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 Monthly Revenues and Expenses Expenses Revenue $0 $5,000 $10,000 $15,000 $20,000 $25,000 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 -$25,000 -$20,000 -$15,000 -$10,000 -$5,000 $0 2026 2025 Year to Year - Profit/Loss Page 8 Budgeted Actual Total Revenue $300 $528 Total Expenses $2,500 $1,503 Total Profit/Loss -$2,200 -$975 Revenue Expenses January $0 $0 February $0 $4 March $71 $5 April $30 $0 May $65 $296 June $31 $299 July $126 $579 August $54 $38 September $151 $282 Totals 528$ 1,503$ Year 2026 2025 Variance Revenue $528 $363 165$ Expenses $1,503 $1,731 (228)$ Profit/Loss -$975 -$1,368 393$ SHOOTING RANGE YEARLY REPORT 2026 Budget to Actual - 9 Month Summary $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 Total Revenue Total Expenses Budget to Actual Budgeted Actual-$2,500 -$2,000 -$1,500 -$1,000 -$500 $0 Budgeted Actual Total Profit/Loss $0 $100 $200 $300 $400 $500 $600 $700 Monthly Revenues and Expenses Revenue Expenses $0 $500 $1,000 $1,500 $2,000 Revenue Expenses Year to Year - Revenue and Expense 2026 2025 -$1,500 -$1,000 -$500 $0 2026 2025 Year to Year - Profit/Loss Page 9 Wisconsin Legislature: 19.35(3) (3) Fees. (a) An authority may impose a fee upon the requester of a copy of a record which may not exceed the actual, necessary and direct cost of reproduction and transcription of the record, unless a fee is otherwise specifically established or authorized to be established by law. (b) Except as otherwise provided by law or as authorized to be prescribed by law an authority may impose a fee upon the requester of a copy of a record that does not exceed the actual, necessary and direct cost of photographing and photographic processing if the authority provides a photograph of a record, the form of which does not permit copying. (c) Except as otherwise provided by law or as authorized to be prescribed by law, an authority may impose a fee upon a requester for locating a record, not exceeding the actual, necessary and direct cost of location, if the cost is $50 or more. (d) An authority may impose a fee upon a requester for the actual, necessary and direct cost of mailing or shipping of any copy or photograph of a record which is mailed or shipped to the requester. (e) An authority may provide copies of a record without charge or at a reduced charge where the authority determines that waiver or reduction of the fee is in the public interest. (f) An authority may require prepayment by a requester of any fee or fees imposed under this subsection if the total amount exceeds $5. If the requester is a prisoner, as defined in s. 301.01 (2), or is a person confined in a federal correctional institution located in this state, and he or she has failed to pay any fee that was imposed by the authority for a request made previously by that requester, the authority may require prepayment both of the amount owed for the previous request and the amount owed for the current request. 19.35(3)(g)(g) Notwithstanding par. (a), if a record is produced or collected by a person who is not an authority pursuant to a contract entered into by that person with an authority, the authorized fees for obtaining a copy of the record may not exceed the actual, necessary, and direct cost of reproduction or transcription of the record incurred by the person who makes the reproduction or transcription, unless a fee is otherwise established or authorized to be established by law. #6a Public Records/Pre-pay Meredith Hueckman • Price County Clerk 126 CHERRY ST • PHILLIPS, WI 54555 • (715)339-3325 Fax (715)339-3089 M arch 28, 2025 COUNTY CLERK DUPLICATING RATES A LL COPIES………………………………………. ………$ 0.25 CE RTIFICATION OF DOCUMENT………………………$ 1.00 CO MPUTER PRINT-OUTS………………………………. $ 30.00 PER HOUR (includes per page cost) N OTE: Additional charges may be added for labor (if the order is large and time consuming) R ATE………………………………………………………. $ 20.00 PER HOUR PUBLIC RECORD NOTICE Section 19.34, WI Stats. DESCRIPTION OF ORGANIZATION OF OFFICE: This is the office of the County Clerk for Price County. The office is managed by an elected County Clerk, Meredith H ueckman. The office receives and records numerous documents of county government, including contracts; tax apportionment to local units of government; County Board proceedings; committee agendas and minutes; county ordinances and resolutions; county-wide election ballots and results; and other documents required by state statute to be recorded in this office. This office is also the designated custodian of record for the Buildings and Grounds Department, Information Technology Department, Emergency Management Committee, Executive Committee, Board of Election Canvassers, Ethics Committee and Zoning Board of Adjustment. INFORMATION ON PUBLIC OBTAINING INFORMATION AND ACCESSING RECORDS, MAKING REQUESTS FOR RECORDS AND OBTAINING COPIES OF RECORDS: TIME: Records of this office are open for inspection and requesting of copies during the hours of 8:00 a.m. to 4:30 p.m. Monday through Thursday and 8:00 a.m. to 12:00 Noon on Friday, except for days when the office is closed pursuant to legal holidays as established by county ordinance. Requests for copies may not be honored until the following day if made after 4:00 p.m. PLACE: All above services are available at the office of the County Clerk, Room 106, 126 Cherry St, Phillips, Wisconsin. METHODS: Copies of records on file in this office may be obtained by specifying the document or documents desired. A copy, upon payment of the statutory fee, will be provided. Where insufficient or misleading identification of the document is given to this office, a charge will be assessed for the actual costs incurred in locating the document. Where certification is desired, that fact must be stated in the request. LEGAL CUSTODIAN: Oral requests for copies should be directed to any employee of the Clerk's office. Written requests for copies may be mailed to: Meredith Hueckman, County Clerk 126 Cherry St, Room 106 Phillips, WI 54555 COSTS OF OBTAINING COPIES OF RECORDS Except as otherwise noted herein, the cost of a copy of a document is $ 0.25 per page. One "page" is one side of a single sheet of paper not larger than 8.5 by 14 inches using type not smaller than 6-point type. If a certification is desired, there is an additional charge of $1.00 per document certified. An additional charge of $20.00 per hour may be charged for orders that are large or time consuming. Copies of computer printouts are billable at $30.00 per hour of computer time, which includes the per page cost. Highway debt Insurances General Projects Projects Highway 3,890,000$ 480,000$ 200,000$ 500,000$ 300,000$ 1 Year 1 year 1 year 1Year 3 year Bank Name Quoted Rate Quoted Rate Quoted Rate Quoted Rate Quoted Rate Prevail Bank 4.74% 4.74% 4.74% 4.74% 4.99% Citizens State Bank - Prentice 4.87% Forward Bank 5.15% 5.15% 5.15% 5.15% 5.48% Associated Declined to quote Loan requests were mailed to the above financial institutions on 9/17/2026 with request of return quote by 10/1/2026. 2027 Debt - Loan Summary Quote #7a Loan Quotes Resolution No.: 1 2 Price County Capital Projects and Capital Purchases to be Financed with Short-term 3 Debt 2027 Second Resolution 4 5 WHEREAS, the following capital projects have been identified by the Price County Executive 6 Committee: 7 8 Timm’s Hill Shelter - Roof/Electric/Siding $ 30,000 9 Replace HHS 2017 Dodge Caravan $ 47,000 10 Replace HHS 2016 Chevy Traverse $ 45,000 11 Snow Removal Equipment $ 23,000 12 High Density Storage $ 25,000 13 Tasers $ 30,000 14 5 yd Loader $300,000 15 16 WHEREAS, the Executive Committee has reviewed the financial impact of these projects and 17 purchases and recommends short-term borrowing to finance these projects; and 18 19 WHEREAS, the project components and estimated costs are approximately $500,000; and 20 21 NOW THEREFORE BE IT RESOLVED, that the Price County Board of Supervisors authorizes 22 the Executive Committee to proceed with the implementation of 2027 Capital Projects and 23 Purchases in an amount not to exceed $500,000; to be financed with short-term debt and to 24 include such debt payment to begin with the 2027 Price County budget. 25 26 Fiscal Impact: $ 505,925 for 2027 27 28 Submitted by the Price County Executive Committee: 29 30 _____________________________ ____________________________ 31 Brian Ernst, Chairperson Michelle Drobnik 32 33 _____________________________ ____________________________ 34 Paula Houdek Larry Palecek 35 36 _____________________________ Dated: October 8, 2026 37 Jeff Ulrich 38 39 Reviewed by County Administrator: __________________________ 40 Nicholas Trimner 41 October 8, 2026 42 43 Vote: For: ______ Against: ______ 44 45 Adopted Failed Amended Other:____________________ 46 47 by the Price County Board of Supervisors on this 13th day of October 2026. 48 49 #7b Resolution: Capital Projects & Purchases funded with short-term debt _______________________________ _______________________________ 50 Brian Ernst, County Board Chair Meredith Hueckman, County Clerk 51 52 STATE OF WISCONSIN 53 COUNTY OF PRICE 54 55 I, Meredith Hueckman, Price County Clerk, DO HEREBY CERTIFY, that the foregoing is a 56 true and correct copy of Resolution # _________________ acted on by the Price County 57 Board of Supervisors at the meeting held on October 13, 2026 58 59 _______________________________ 60 Meredith Hueckman, County Clerk 61 62 2nd DRAFT 2027 Budget Prepared By: Carrie Kyle, Finance Director and Nick Trimner, County Administrator Board of Supervisors: Brian Ernst – Chairperson Paula Houdek – Vice Chair Joe Baratka Jenifer Baratka Michelle Drobnik Doug Erickson Robert Kopisch Larry Palecek Jordan Spacek Patricia Stephan Jeffery Ulrich Preston Scheuermann Dennis Wartgow #7c Recommend 2027 Levy and Forward to County Board 2027 BUDGET RECONCILIATION Executive Summary 2025 Tax Levy 13,564,311$ Library Services (318,742)$ Bridge and Culvert Aid -$ Debt Service (5,370,078)$ 2026 Operation Tax Levy Limit 7,875,491$ Operational Levy Increase - New Construction - Executive Committee approval New Construction Levy Increase (See Appendix A) (.901%) Plus Terminated TID 71,921$ Subtotal of Levy Increases 71,921$ 2026 Maximum Operational Tax Levy 7,947,412$ 2027 Budget Assumptions Wages - Wage Scale Steps plus 2% Cost of Living Increase (net after reimburements) 287,858$ -$ Adjustments Recommended by Office of Administration (Revenues and Expenses) Other Operating Items Across All Departments 290,565$ Shared Revenue (26,598)$ Debt Proceeds for Insurances (liability, work comp, property) (per WI Statute 67.04 (5)(b)3) (480,000)$ Non-Profit and Community Partners (See Appendix B) Northwest Regional Planning 96$ Subtotal of Board Reviewed and Recommended Changes (215,937)$ Budgeted Operational Levy 7,947,412$ 2026 Maximum Operational Tax Levy 7,947,412$ 2026 Operational Tax Levy Variance - Over/(Under) -$ Debt Service Levy (See Appendix C) 2025 Debt Service Levy 5,370,078$ Retirement: Retirement of Debt Payments 12/2023 Highway Levy Offset $300,000 3 yr (105,210)$ Retirement of Debt Payments 12/2025 Highway Construction Projects - (2025 Projects) 1 yr (2,635,382)$ Retirement of Debt Payments 12/2025 Highway Yellow Equipment 2026 1 yr (494,765)$ Retirement of Debt Payments 12/2025 Highway Levy Debt Offset & Truck - 2026 (400,350) 1 yr (757,294)$ Retirement of Debt Payments 12/2025 Squad Vehicles (3) 1 yr (191,848)$ Retirement of Debt Payments 12/2025 C&Y and BH High Cost Placement Replenishment (403,890)$ Retirement of Debt Payments - payment reduction on term loans (20,970)$ Pending Resolutions: Capital Purchases / Projects (See Appendix D) Debt Service for Highway Construction $3,100,000 1 yr (approved resolution 34-24 ) 3,136,735$ Debt Service for Levy Offset $300,000 3 yr (reoccurring debt) (approved resolution 19-26 ) 109,618$ Debt Service Levy Offset for Highway Construction & Truck $790,000 (approved resolution 19-26) 799,362$ Debt Service for (3) Squad Vehicle - $200,000 1 yr (approved resolution 19-26) 202,370$ Debt Service for Insurance $480,000 (per WI Statute 67.04 (5)(b)3) 1 yr (approved resolution 19-26) 485,688$ Debt Service for Purchases or Projects = TBD at Executive Meeting 10/8/2026 505,925$ Total Debt Service Levy 6,000,417$ The following is a reconciliation of the 2027 budget. This report begins with the 2025 tax levy / 2026 budget and ends with the recommended 2026 tax levy / 2027 budget. The positive numbers indicate an increase in the levy. The (negative) numbers represent a decrease in the levy. When calculating the 2026 maximum operational levy, the library services, bridge and culvert aid, and debt service levy are removed. They are added back into the levy when calculating the total 2026 tax levy. The library services, bridge and culvert aid, and debt service levy are not subject to the State's zero levy increase. PAGE 1 2027 BUDGET RECONCILIATION Library Services Levy Library Services 80% Price County 70% out of County (See Appendix E) 316,519$ Total Library Services Levy 316,519$ Bridge and Culvert Aid Levy Town of Knox - Brantwood Ave (approved resolution 26-23) 4,647$ Town of Prentice - Goetzke Road (approved resolution 27-23) 9,175$ Town of Prentice - Goetzke Road (approved resolution 28-23) 3,038$ Town of Worcester - Substation Road (approved resolution 24-24) 14,949$ Town of Worcester - Elk River Terrace (approved resolution 24-25) 6,909$ Town of Worcester - West Solberg Lake Road (adjustment approved resolution 20-23) (73,127)$ Town of Prentice - Spring Road (approved resolution 23-25) 12,763$ Town of Elk - E Wilson Flowage (approved resolution 22-25) 10,255$ Town of Lake - Hamilton Road (approved resolution 23-24) 8,906$ Town of Eisenstein - Forest Road 149, Cedar Rapids Rd (approved resolution 08-26) 7,153$ Town of Georgetown - Fairview Road (approved resolution 3-26) 5,741$ Total Bridge and Culvert Aid 10,409$ 2026 Approved Charge Back Requests 291$ 2026 Total Tax Levy 14,275,048$ 2025 Approved Tax Levy 13,565,509$ 2026 Recommended Tax Levy 14,275,048$ Change In Total Tax Levy Year-Over-Year 709,539$ Operational Levy Increase 0.53% Library Levy Increase -0.02% Bridge and Culvert Aid Levy Increase 0.08% Debt Levy Increase 4.65% % Change of Total Tax Levy Increase 5.23% 2,500,272,700$ Equalized Value Impacts 2026 (used for 2025 taxes) Equalized Value Used for County Tax Purposes 2027 (used for 2026 taxes) Equalized Value for County Tax Purposes ( See Appendix F) 2,632,606,200$ Change in Equalized Value Year-to-Year 132,333,500$ 5.29% Mill Rate Impacts 2026 Mill Rate (used for 2025 taxes) 5.426$ 2027 Mill Rate (used for 2026 taxes) 5.422$ Total Change in Mill Rate (0.003)$ Percent Increase /(decrease) in Mill Rate/Levy -0.06% In accordance with Wisconsin Statutes, total general obligation indebtedness of the County may not exceed 5% of the equalized value of taxable property within the County's jurisdiction. County Equalized Value $2,632,606,200 x 5% = debt limit of $131,630,310 PAGE 2 Changes by Department Changed Items Revenues Other Expenses Wages Health Ins Dept Total Change Buildings & Grounds Rent 16,000 Wages 9,985 59,135 Health Insurance 30,120 Other Operations 3,030 Child Support (10,610) State Aid (10,000) Wages 3,490 Health Insurance (4,565) Other Insurances - WC, Property, Liability, Bonds 465 Other Operations Clerk of Courts (19,366) Fees & State Reimbursement (11,365) Other Operations 33,100 Insurances 100 Wages 13,799 Health Insurance (55,000) Coroner 10,385 Health Insurance 10,385 Other Operations County Board 8,753 Wages 8,153 Other Operations 600 Corporation Counsel Other Operations 300 (5,990) Wages (6,290) Health Insurance County Clerk 32,980 Other Operations 1,050 Wages 4,895 Health Insurance 27,035 County Treasurer 28,985 Other Insurances - WC, Property, Liability, Bonds 200 Other Operations 3,035 Wages (885) Health Insurance 26,635 Dams 2,222 Other Operations 370 Other Insurances - WC, Property, Liability, Bonds (370) Wages 2,222 District Attorney 16,425 Other Operations 1,300 Other Insurances - WC, Property, Liability, Bonds 170 Wages 7,335 Health Insurance 7,620 Elections (2,000) Increase municipal fees for printing (2,000) Emergency Management / Local Emergency Planning 1,185 Other Insurances - WC, Property, Liability, Bonds 215 Other Operations 300 Wages 1,685 Health Insurance (1,015) Executive Northwest Regional Planning 96 (10,444) Audit (10,540) Forestry Other Insurances - WC, Property, Liability, Bonds (300) 66,594 Park Fees and costs (500) Other Operations (1,765) Wages 39,069 Health Insurance 30,090 PAGE 3 Changes by Department Changed Items Revenues Other Expenses Wages Health Ins Dept Total Change General Revenues (506,598) Debt Proceeds (480,000) Personal Property Aid Shared Revenue (26,598) Transfer from General Fund Contingency - Health Ins IT 35,990 Other Operations 27,500 Wages 5,565 Other Insurances - WC, Property, Liability, Bonds 25 Health Insurance 2,900 Land Conservation (11,213) State Aid - Land Consv Projects (9,755) Other Insurances - WC, Property, Liability, Bonds (710) Other Operations 752 Wages 700 Health Insurance (2,200) Sheriff's Dept 23,969 O ther Insurances (4,365) Grants 3,150 Contracts 5,500 Other Operations 1,500 Wages 49,759 Health Insurance (31,575) Corrections & Communications (aka Jail) 173,621 Revenue Contracts 50,000 Other Operations Wages 47,221 Health Insurance 72,000 Office of Administration 1,355 Other Operations 7,300 Wages 28,055 Health Insurance (34,000) Register of Deeds 16,735 ROD Fees (revenue) (10,000) Other Insurances - WC, Property, Liability, Bonds 80 Other Operations 17,930 Wages 2,725 Health Insurance 6,000 Tax Lister 7,171 Software 4,635 Other Insurances - WC, Property, Liability, Bonds (150) Wages 2,686 Surveyor (10,315) Other Insurances - WC, Property, Liability, Bonds (315) Contract (10,000) UW Extention 12,407 Educator 12,000 Wages 407 ZONING (6,400) Other Insurances - WC, Property, Liability, Bonds 1,250 Fees (5,000) Wages 25 Health Insurance (2,675) Total General Fund (527,218) 139,838 220,601 81,755 (85,024) dbl (85,024) PAGE 4 Changes by Department Changed Items Revenues Other Expenses Wages Health Ins Dept Total Change Airport 3,160 Airport Leases Wages 2,160 Health Insurance 5,000 Other Operations (4,000) Animal Control 39,949 Contracts 28,792 Other Operations 5,000 Wages 4,157 Health Insurance 2,000 Health Insurance 0 Health Insurance revenue / programs & Taylored (243,000) 243,000 Highway 83,717 Revenue 899,681 Wages 20,050 Other Insurances - WC, Property, Liability, Bonds 50 Other Operations (836,064) Forestry - State (978) State Aid - Admin Grant 0 Other Insurances - WC, Property, Liability, Bonds (36) Dues 1,865 Wages (407) Health Insurance (2,400) Veterans Other Insurances - WC, Property, Liability, Bonds 75 6,369 State Aid (500) Wages 6,894 Other Operations (100) Total Other Funds 656,181 (561,418) 32,854 4,600 132,217 dbl 132,217 Changed Items Revenues Other Expenses Wages Health Ins Dept Total Change COA 16,549 Program Revenue 2,069 Other Insurances - WC, Property, Liability, Bonds (1,000) Contracts 6,900 Meals/Miles (2,000) Supplies Increase 200 Other Operations 750 Wages 6,830 Health Insurance 2,800 Public Health (24,167) Grant Program Revenue & Costs (94,427) Other Insurances - WC, Property, Liability, Bonds 30 Other Operations 8,950 Wages 27,880 Health Insurance 33,400 Human Services C&Y 520 Program Revenue (59,396) Contracts 2,000 Placement Costs 21,735 Other Insurances - WC, Property, Liability, Bonds Other Operations (6,580) Wages 44,331 Health Insurance (1,570) Human Services Economic Support (44,610) Program Rev (44,335) Program Costs (39,000) Other Operations 200 Wages 11,290 Health Insurance 27,235 PAGE 5 Changes by Department Changed Items Revenues Other Expenses Wages Health Ins Dept Total Change Human Services Aging & Disability (42,445) Program Rev (133,110) Other Operations 10,110 Other Insurances - WC, Property, Liability, Bonds 2,000 Wages 43,340 Health Insurance 35,215 Human Services Behavior Health 118,881 Program Rev (256,512) Other Insurances - WC, Property, Liability, Bonds Program Costs 264,415 High Cost Placement 14,320 Other Operations 5,450 Wages 55,733 Health Insurance 35,475 Total Health & Human Services (585,711) 288,480 189,404 132,555 24,728 dbl 24,728 Grand Total (456,748) (133,100) 442,859 218,910 71,921 Wages Net after Reimbursements approx 35% 287,858.00 Shared Revenue (26,598.00) Sales Tax 0.00 Non-Profit Change 96.00 Net Operational (189,435.00) Total Changes 71,921.00 SUMMARY PAGE 6 ADOPTED INCREASE REFERENCE NAMES REVENUES EXPENDITURES 2026 TAX LEVY 2025 TAX LEVY (DECREASE) Buildings and Grounds 34,000$ 781,035$ 747,035$ 687,900$ 59,135$ Child Support 262,000$ 300,125$ 38,125$ 48,735$ (10,610)$ Clerk of Circuit Court 257,540$ 592,810$ 335,270$ 354,636$ (19,366)$ Contingency Fund -$ -$ -$ -$ Coroner 12,000$ 75,415$ 63,415$ 53,030$ 10,385$ County Board -$ 62,025$ 62,025$ 53,272$ 8,753$ County Clerk 8,200$ 197,490$ 189,290$ 156,310$ 32,980$ County Treasurer 10,000$ 228,410$ 218,410$ 189,425$ 28,985$ Dams -$ 105,665$ 105,665$ 103,443$ 2,222$ District Attorney's Office 36,100$ 301,965$ 265,865$ 249,440$ 16,425$ Elections 19,000$ 49,600$ 30,600$ 32,600$ (2,000)$ Emergency Management 37,000$ 122,905$ 85,905$ 84,720$ 1,185$ Executive/Finance -$ 152,730$ 152,730$ 163,174$ (10,444)$ Family Court 1,300$ 23,238$ 21, 938$ 21, 938$ -$ Forestry (County) 1,549,848$ 770,078$ ( 779,770)$ ( 846,364)$ 66, 594$ General Revenues 4,051,127$ -$ ( 4,051,127)$ ( 3,549,529)$ ( 501,598)$ Information Technology -$ 511,970$ 511, 970$ 475, 980$ 35, 990$ Corrections & Communications (Jail) 55,600$ 1,816,260$ 1, 760,660$ 1, 587,039$ 173, 621$ Jail Assessment 13,500$ 13,500$ -$ -$ -$ Land Conservation 552,500$ 617,850$ 65, 350$ 76, 563$ ( 11,213)$ Land Information 155,050$ 155,050$ -$ -$ -$ Legal Services (Corp. Counsel) -$ 165,075$ 165, 075$ 171, 065$ ( 5,990)$ Local Emergency Planning 14,500$ 10,505$ ( 3,995)$ ( 3,995)$ -$ Office of Administration -$ 754,020$ 754, 020$ 752, 665$ 1, 355$ Operational Capital -$ 100,000$ 100, 000$ 105, 000$ ( 5,000)$ Register of Deeds 150,000$ 242,106$ 92, 106$ 75, 371$ 16, 735$ Sheriff 108,750$ 2,682,654$ 2, 573,904$ 2, 549,935$ 23, 969$ Surveyor -$ 40,815$ 40, 815$ 51, 130$ ( 10,315)$ Tax Lister 1,800$ 105,996$ 104, 196$ 97, 025$ 7, 171$ Traffic Safety -$ 335$ 335$ 335$ -$ UW-Extension 2,100$ 70,744$ 68, 644$ 56, 237$ 12, 407$ Zoning 117,000$ 199,980$ 82, 980$ 89, 380$ ( 6,400)$ GENERAL FUND TOTAL 7,448,915$ 11,250,351$ 3, 801,436 3, 886,460$ ( 85,024)$ OTHER FUNDS Airport 135,500$ 312,590$ 177, 090$ 173, 930$ 3, 160$ DOG - Animal Control 30,000$ 259,207$ 229, 207$ 189, 258$ 39, 949$ Health Insurance 3,813,000$ 3,613,000$ ( 200,000)$ ( 200,000)$ -$ Highway 6,777,047$ 8,063,419$ 1, 286,372$ 1, 202,655$ 83, 717$ Forestry (State) 70,000$ 70,000$ -$ 978$ ( 978)$ Veterans Services 15,090$ 127,080$ 111, 990$ 105, 621$ 6, 369$ OTHER FUND TOTAL 10,840,637$ 12,445,296$ 1, 604,659$ 1, 472,442$ 132, 217$ HEALTH AND HUMAN SERVICES Division 51 - General Public Health 232,213.00$ 748,846.00$ 516, 633$ 535, 294$ ( 18,661)$ Division 52 - Women, Infants & Children 125,220.00$ 129,250.00$ 4, 030$ 642$ 3, 388$ Division 53 - Family Planning 1,767,760.00$ 1,725,760.00$ ( 42,000)$ ( 33,106)$ ( 8,894)$ Division 54 - Safe and Stable Family 33,310.00$ 33,310.00$ -$ -$ -$ Division 56 - Children and Youth 760,640.00$ 1,789,321.00$ 1, 028,681$ 1, 028,161$ 520$ Division 58 - Economic Support 410,335.00$ 479,205.00$ 68, 870$ 113, 480$ ( 44,610)$ Division 60 - Disability & Protective Services 874,810.00$ 966,777.00$ 91, 967$ 134, 412$ ( 42,445)$ Division 61 - Behavioral Health 1,243,750.00$ 1,812,547.00$ 568, 797$ 449, 916$ 118, 881$ Division 62 - Opiod Settlement -$ -$ -$ Division 66 - Aging Administration 39,200.00$ 150,105.00$ 110, 905$ 97, 560$ 13, 345$ Division 67 - Nutrition Congregate 114,302.00$ 190,715.00$ 76, 413$ 68, 965$ 7, 448$ Division 68 - Nutrition Home Delivered 91,924.00$ 152,980.00$ 61, 056$ 51, 830$ 9, 226$ Division 70 - Transportation 117,400.00$ 148,565.00$ 31, 165$ 38, 810$ ( 7,645)$ Division 72 - Benefit Specialist 67,000.00$ 91,800.00$ 24, 800$ 30, 625$ ( 5,825)$ Division 73 - Wellness 2,622.00$ 2,622.00$ -$ -$ -$ Division 74 - Caregiver 22,355.00$ 22,355.00$ -$ -$ -$ HEALTH AND HUMAN SERVICES TOTAL 5,902,841.00$ 8,444,158.00$ 2, 541,317.00 2, 516,589$ 24, 728$ SUB TOTAL - Base Levy 24,192,393$ 32,139,805$ 7, 947,412$ 7, 875,491$ 71, 921$ ADDITION TO LEVY - (Bridge, Debt, Library) Bridge & Culvert Aid -$ 10,409$ 10, 409$ -$ 10, 409$ Debt Service - Bank Loan Payments -$ 6,000,417$ 6, 000,417$ 5, 370,078$ 630, 339$ Library Reimbursement -$ 316,519$ 316, 519$ 318, 742$ ( 2,223)$ Approved Chargebacks -$ 291$ 291$ 1, 198$ ( 907)$ SUB TOTAL - ADDITION TO LEVY -$ 6,327,636$ 6, 327,636$ 5, 690,018$ 638, 525$ TOTAL COUNTY LEVY 24,192,393$ 38,467,441$ 14, 275,048$ 13, 565,509$ 709, 539$ Not Mandated Mixed Levels Mandated Price County Levy Worksheet 2027 Budget Preliminary - Thursday, October 08, 2026 Prepared by the Office of Administration 10/2/2026 PAGE 7 50002 PRICE TOWN OF CATAWBA 43,135,000 0 0.000% 50004 PRICE TOWN OF EISENSTEIN 123,788,900 699,700 0.565% 50006 PRICE TOWN OF ELK 303,676,400 2,859,200 0.942% 50008 PRICE TOWN OF EMERY 55,571,200 621,300 1.118% 50010 PRICE TOWN OF FIFIELD 300,649,800 2,284,400 0.760% 50012 PRICE TOWN OF FLAMBEAU 132,381,100 602,900 0.455% 50014 PRICE TOWN OF GEORGETOWN 28,624,400 0 0.000% 50016 PRICE TOWN OF HACKETT 44,623,500 1,008,900 2.261% 50018 PRICE TOWN OF HARMONY 40,725,600 0 0.000% 50020 PRICE TOWN OF HILL 70,128,600 329,500 0.470% 50022 PRICE TOWN OF KENNAN 50,801,100 0 0.000% 50024 PRICE TOWN OF KNOX 58,674,600 659,500 1.124% 50026 PRICE TOWN OF LAKE 276,377,400 3,404,500 1.232% 50028 PRICE TOWN OF OGEMA 100,186,900 1,359,600 1.357% 50030 PRICE TOWN OF PRENTICE 84,104,300 1,200,000 1.427% 50032 PRICE TOWN OF SPIRIT 85,109,600 1,751,300 2.058% 50034 PRICE TOWN OF WORCESTER 339,035,600 4,344,700 1.281% 50111 PRICE VILLAGE OF CATAWBA 10,571,400 -4,000 -0.038% 50141 PRICE VILLAGE OF KENNAN 11,603,600 0 0.000% 50171 PRICE VILLAGE OF PRENTICE 48,689,100 235,500 235,500 0 0.484% 0.484% 50271 PRICE CITY OF PARK FALLS 183,599,000 484,800 0.264% 50272 PRICE CITY OF PHILLIPS 147,304,500 1,039,700 0.706% 50999 PRICE PRICE COUNTY 2,539,361,600 22,881,500 22,881,500 0 0.901% 0.901% STATE OF WISCONSIN 982,817,813,400 16,131,949,300 16,111,832,700 -20,116,600 1.641% 1.639% 2026 Final Net New Contruction 2026 NNC Percent 2026 TID Adjusted NNC Percent (Use for LEVY LIMITS only - if listed) Comun Code COUNTY NAME MUNICIPALITY Split Muni 2026 Adjustment to NNC Value 2025 Equalized Value (Prior Year) 2026 Net New Construction (NNC) Value 2026 TID Adjusted NNC Value (Act 12) Calculation of Net New Construction Amount 2026 Starting Operating Levy Limit $7,955,091.58 Multiply by $ for Price County x .0901 Equals Net New construction Amount $71,675.38 Appendix A PAGE 8 Appendix B Friends of Fred Smith 5,000$ Price County Historical Society 1,000$ Northwest ITBEC 3,000$ Northwest Regional Planning Commission 13,750$ Price County Fair Association 20,000$ County Tourism (Phillips Area Chamber of Commerce) 30,000$ Total Payments 72,750$ There was an ask for an increase by Price County Fair Assoc. There was an ask for an increase by Phillips Area Chamber. 9/10/2026 Executive Committee recommended no change 2027 NON-PROFIT & COMMUNITY PARTNERS PAGE 9 Levy Exemptions Used Appendix C 10/1/2026 Debt Service Original Loan Origination Date 2024 2025 2026 2027 2028 2029 2030 Total P + I Sheriff - Safety Building Remodel 3,500,000$ Nov-18 235,000$ 235,000$ 235,000$ 235,000$ 235,000$ 235,000$ 929,500$ 3,514,500$ Highway Levy Debt Offset - $300,000 - Replace 2020 300,000$ Jan-23 107,116$ 103,549$ 321,311$ Highway Construction Projects - 2024 Loan (2023 Projects) (Res 40-22) 2,000,000$ Dec-23 2,021,435$ 2 ,021,435$ Highway Levy Debt Offset - $300,000 - Replace 2021 300,000$ Dec-23 115,670$ 110,245$ 105,210$ 331,125$ Highway Levy Debt Offset - $400,000 - Replace 2023 400,000$ Dec-23 404,940$ 404,940$ Multi Project Loan 2023 390,000$ Dec-23 394,820$ 394,820$ Multi Project Loan 2023 Highway Portion 335,000$ Dec-23 339,135$ 339,135$ Highway Construction Projects - 2025 Loan (2024 Projects) Res-36-23 3,100,000$ Dec-24 3,135,960$ 3,135,960$ Highway Levy Debt Offset - $300,000 - Replace 2022 300,000$ Dec-24 115,148$ 110,098$ 105,049$ 330,295$ Highway Levy Debt Offset - $400,000 - Replace 2024 400,000$ Dec-24 404,640$ 404,640$ Multi Project Loan 2025 725,000$ Dec-24 733,410$ 733,410$ Highway Yellow Equipment - 2025 500,000$ Dec-24 125,246$ 120,197$ 115,148$ 110,126$ 105,049$ 575,766$ Highway Construction Projects - 2026 (2025 Projects) 2,610,000$ Dec-25 2,635,382$ 2,635,382$ Highway Yellow Equipment 2026 490,000$ Dec-25 494,765$ 494,765$ Highway Levy Debt Offset & Truck - 2026 (400,350) 750,000$ Dec-25 757,294$ 757,294$ Highway Levy Debt Offset - $300,000 - Replace 2024 300,000$ Dec-25 111,984$ 107,990$ 104,006$ 323,980$ Squad Vehicles (3) 2026 190,000$ Dec-25 191,848$ 191,848$ Storage Project Loan 2026 (5 yr) 850,100$ Dec-25 204,410$ 197,532$ 190,711$ 183,776$ 176,898$ 776,429$ C&Y and BH High Cost Placement Replenishment 400,000$ Dec-25 403,890$ 403,890$ -$ Current Sub-Total 3,719,641$ 4,963,198$ 5,370,078$ 760,719$ 639,843$ 523,825$ 1,106,398$ Highway Construction Projects - 2027 (2026 Projects) 3,100,000$ 3,136,735$ 3 ,136,735$ Highway Levy Debt Offset & Truck - 2027 (400,390) 790,000$ 799,362$ 7 99,362$ Highway Levy Debt Offset - $300,000 - Replace 2025 300,000$ 109,618$ 1 09,618$ 1 09,617$ 3 28,853$ Squad Vehicles (3) 2027 200,000$ 202,370$ 2 02,370$ Insurances 2027 480,000$ 485,688$ 4 85,688$ Projects / Purchases TBD - 2027 500,000$ 505,925$ 5 05,925$ -$ New Loan Sub-Total 5,370,000$ -$ -$ -$ 5,239,698$ 109,618$ 109,617$ -$ Total Outstanding Debt 3,719,641$ 4,963,198$ 5,370,078$ 6,000,417$ 749,461$ 633,442$ 1,106,398$ Retired Debt Capacity from Prior Year 378,099$ 1,243,557$ 406,880$ 630,339$ (5,250,956)$ (116,019)$ 472,956$ Highway Construction Projects - 2028 Loan (2027 Projects) 3,100,000$ 3,137,350$ 3 ,137,350$ Highway Levy Debt Offset - $300,000 - Replace 2026 300,000$ 111,984$ 1 07,990$ 1 04,006$ 3 23,980$ Highway Levy Debt Offset & Truck 2028 790,000$ 799,381$ 7 99,381$ Squad Vehicles (3) 2028 200,000$ 202,000$ 2 02,000$ Insurances 2028 480,000$ 484,800$ 4 84,800$ Forecasted Obligations 4,870,000$ -$ -$ -$ -$ 4 ,735,515$ 1 07,990$ 1 04,006$ Total Debt Levy With Obligations 3,719,641$ 4,963,198$ 5 ,370,078$ 6 ,000,417$ 5 ,484,976$ 7 41,432$ 1 ,210,404$ PAGE 10 CAPITAL IMPROVEMENT FUND 1,442,726 PROJECT DEPARTMENT 2027 2028 Notes Airport Hangar (res 39-24) Airport Courthouse Electrical Panel Building & Grounds 180,000 Need RFP Cranberry Creek Dam (res 7-20) Forestry 22,762 CAPITAL IMPROVEMENT PROJECTS - LEVY 100,000 PROJECT DEPARTMENT 2027 2028 Notes Building Updates Buildings & Grounds 30,000 30,000 Furniture & Offices Updates Admin 20,000 20,000 MDC'S Sheriff 20,000 20,000 Computer Upgrades IT 19,000 10,000 Finger Print Scanner Sheriff 11,000 remaining - CAPITAL BORROWING 1,090,000 PROJECT DEPARTMENT 2027 Notes Tri-Axle (second truck) Highway 390,000 Resolution 19-26 Squad Vehicles (3) Sheriff 200,000 Resolution 19-26 Timm's Hill Shelter Roof / Electric/ SidingForestry 30,000 Resolution xx-26 2017 Dodge Caravan HHS COA 47,000 Resolution xx-26 2016 Chevy Traverse HHS COA 45,000 Resolution xx-26 Snow Removal Equip Building & Ground 23,000 Resolution xx-26 High Density Storage Sheriff 25,000 Resolution xx-26 Tasers Sheriff 30,000 Resolution xx-26 5 yd loader Highway 300,000 Resolution xx-26 CAPITAL PURCHASES / PROJECTS BY FUNDING SOURCE 431,500 Projected 2026 Year End Balance Appendix D PAGE 11 Project Dept. Amount Notes 2005 Chevy 4500 truck w/dump body Forestry $90,000 Miles 45,766 2007 5525 John Deere tractor w/loader Forestry $85,000 3,525 hours 2001 550H John Deere Forestry $240,000 5,981 hours 2017 F150 Ford Forestry $45,000 Miles 64,663 2017 F150 Ford Forestry $47,000 Miles 70,760 2017 F150 Ford Forestry $49,000 Miles 82,982 Timm' Hill Erosion Control, Beach & Pier Forestry $30,000 Pier beyond repair - beach closed Smith Lake Pit Toilet by sites 16-30 Forestry $65,000 *not in compliance Timm's Hill Shelter Roof / Electric/ Siding Forestry $30,000 *will not score high enough to be grant funded Tuscobia Dike and Walking trail surfacing Forestry $25,000 Dike breached - acess to dike needs to be improved 2017 Ford Escape Land Conserv $45,000 Miles 97,296 2017 Ford F150 Zoning $47,000 Miles 58,253 2017 Dodge Grand Caravan HHS/Aging $47,000 Miles 128,766 2016 Chevy Traverse HHS/Aging $45,000 Miles 199,979 2024 Chevy Traverse HHS/Aging Miles 56,957 (for reference miles per year) Snow Removal / Lawn Mower Bldg & Grounds $25,000 replace 1998 and /or 2005 Grashoppers Body Scanner Corrections $141,500 Intake safety Callworks Replacement (vesta) Corrections $300,000 End of service contract High Density Storage Sheriff $25,000 Over capacity in evidence room Tasers Sheriff $30,000 EQUIPMENT & PROJECT LIST Items in red font have been added to the $500,000 capital borrowin list and resolution. Appendix D1 PAGE 12 Price County Highway Department 2027-2032 Yellow Equipment Program 2027 New Equipment $ 300,000.00 55,000.00$ 18,000.00$ 60,000.00$ 1. Yellow Iron Loader-5yd 2. Patch Trailer 3. One (1) Discbine Mower 4. Portable Traffic Lights 5. 75HP Tractor 67,000.00$ Total 500,000.00$ 2028 New Equipment 1. Yellow Iron Shoulder Machine 150,000.00$ 2. Patch Trailer 30,000.00$ 3. 75 HP Tractor 60,000.00$ 4. One (1) Discbine Grass Mowers 15,000.00$ 5. Used Tanker Truck 245,000.00$ Total 500,000.00$ 2029 New Equipment 1. One (1) FL80 with Dump Box 120,000.00$ 2. Sign Truck 365,000.00$ Total 485,000.00$ 2030 New Equipment 1. 75HP Tractor 67,000.00$ 2. Patch Trailer 55,000.00$ 3. Wood Chipper 90,000.00$ 4. 20 Ton Trailer 60,000.00$ 5. 3YD Loader 250,000.00$ Total 522,000.00$ 2031 New Equipment 1. Grader 450,000.00$ Total 450,000.00$ 2032 New Equipment 1. Gradall with trade 500,000.00$ Total 500,000.00$ Appendix D2 PAGE 13 2027 Overall Cost CTH D Miles 8.5 $2,300,000 CTH C Miles 4.4 $1,300,000 CTH X Miles 2 $261,000 TBD Rut Paving $184,000 TBD Crack Seal $79,000 CTH J & S Prep for 2028 Paving $246,000 CTH A Village of Prentice Miles 2.39 $525,000 Total $4,895,000 Levy $1,000,000 CHI $95,000 Debt $700,000 $4,895,000 Requested Additional Funds through Borrowing $3,100,000 Price County Highway Department Capital Improvement Plan Paving and Maintenance Pave with 3.5" of HMA from USH 8 To Chequamegon Rd Pave with 3" of HMA from CTH A to Clausen Rd Pave with 4" of HMA from CTH A to STH 13 PAGE 14 2023 Airport Projects Parking Lots Normal Building Boiler Safety Building Interest (53,881.69)$ Land Sale - (Loss) 27,135.00$ Revenues Streams Sales Tax/50% Net - Sales Tax 277,251.81$ Sales Tax Land Sale 2024 Expenses (Resolutions) Normal Building Boiler (242,600.00)$ Dam Projects Parking lots Courthouse & Normal Building (246,099.66)$ Airport Projects Safety Building Interest (48,897.87)$ Probation Remodel Salt Shed (additional above facility fund) (40,826.00)$ Community Development Center Loan Land Sale - (Loss) Highway Bond Payment Sales Tax/50% Net - Sales Tax 387,810.00$ Remodel Loan Interest Revenue Expenses Profit/Loss 2025 2011 150,178$ (286,682)$ (136,504)$ 2012 150,596$ (130,477)$ 20,119$ 2013 282,347$ (310,114)$ (27,767)$ Airport Projects 2014 258,973$ (166,048)$ 92,925$ Safety Building Interest (43,632.83)$ 2015 184,808$ (166,048)$ 18,760$ Land Sale - (Loss) 13,865.00$ 2016 679,011$ (148,159)$ 530,852$ Sales Tax/50% Net - Sales Tax 294,064.00$ 2017 184,951$ (148,651)$ 36,300$ 2018 323,889$ (436,345)$ (112,456)$ 2019 218,226$ (300,364)$ (82,138)$ 2026 2020 362,335$ (259,128)$ 103,207$ 2021 257,303$ (64,236)$ 193,067$ Airport Projects (6 unit T hanger) 2022 390,931$ (576,430)$ (185,499)$ Courthouse Electrical Panel 2023 304,387$ (53,882)$ 250,505$ Safety Building Interest (38,510.17)$ 2024 387,810$ (578,424)$ (190,614)$ 2025 307,929$ (43,633)$ 264,296$ Land Sale - (Loss) 2026 270,022$ (38,510)$ 231,512$ Sales Tax/50% Net - Sales Tax 270,022.00$ 2027 280,000$ (464,887)$ (184,887)$ 2028 280,000$ (28,348)$ 251,652$ 2027 2029 280,000$ (23,142)$ 256,858$ 2030 280,000$ (14,005)$ 265,995$ Airport Projects (Rehabilitate Runeway 6/24) (431,500.00)$ Total 5,833,696$ (4,237,513)$ 1,596,183$ Safety Building Interest (33,387.48)$ Courthouse Electrical Panel (180,000.00)$ * Does not include Bug Tussel Funds Dam - Cranberry Creek (res 7-20) (22,762.00)$ Land Sale - (Loss) Sales Tax/50% Net - Sales Tax 280,000.00$ 2028 Fund Balance Airport Projects Dam Projects Beginning Balance Profit/Loss Ending Balance Safety Building Interest (28,347.53)$ 2010 431,161$ Land Sale - (Loss) 2011 431,161$ (136,504)$ 294,657$ Sales Tax/50% Net - Sales Tax 280,000.00$ 2012 294,657$ 20,119$ 314,776$ 2013 314,776$ (27,767)$ 287,009$ 2029 2014 287,009$ 92,925$ 379,934$ 2015 379,934$ 18,760$ 398,694$ Airport Projects 2016 398,694$ 530,852$ 929,546$ Dam Projects 2017 929,546$ 36,300$ 965,846$ Safety Building Interest (23,142.13)$ 2018 965,846$ (112,456)$ 858,390$ Land Sale - (Loss) 2019 858,390$ (82,138)$ 776,252$ Sales Tax/50% Net - Sales Tax 280,000.00$ 2020 776,252$ 103,207$ 879,459$ 2021 879,459$ 193,067$ 1,072,526$ 2030 2022 1,072,526$ (185,499)$ 887,026$ 2023 887,026$ 250,505$ 1,137,532$ Airport Projects 2024 1,137,532$ (190,614)$ 946,918$ Dam Projects 2025 946,918$ 264,296$ 1,211,214$ Safety Building Interest (14,004.57)$ 2026 1,211,214$ 231,512$ 1,442,726$ Land Sale - (Loss) 2027 1,442,726$ (184,887)$ 1,257,839$ Sales Tax/50% Net - Sales Tax 280,000.00$ 2028 1,257,839$ 251,652$ 1,509,491$ 2029 1,509,491$ 256,858$ 1,766,349$ 2030 1,766,349$ 265,995$ 2,032,344$ August 21, 2007 Resolution #33-07 calls for providing a funding mechanism in development of a Capital Improvement Fund as set forth: Whichever is greater: Sale of County-owned land (upon receipt of the sale proceeds less all sale expenses) Capital Improvement Fund Reconciliation & Assumptions 20% of County sales tax revenues or ½ of the excess of General Fund (100) Revenues over General Fund (100) Expenditures for the fiscal year after adjustments for continued appropriations (carryovers) PAGE 15 Appendix E . OUT OF COUNTY LIBRARIES 2026 Levy 2025 Levy Bruce Public Library -$ 30$ City of Ladysmith - Rusk County Community Library 280$ 487$ Frances L Simek Memorial Library Medford $ 2,444 2,210$ Hawkins Area Library $ 8,160 10,765$ LE Phillips Library Eau Claire 88$ 729$ Legion Memorial Library - Mellon -$ 36$ Minoqua Public Library 183$ 529$ Rhinelander District Library 365$ 627$ Rib Lake Public Library 8,118$ 6,926$ TB Scott Free Library Merrill 52$ 123$ Tomahawk Public Library 11,377$ 12,106$ Westboro Public Library 230$ 79$ 70% 31,297$ 34,647$ PRICE COUNTY LIBRARY SERVICE OGEMA PUBLIC LIBRARY 14,213$ 15,225$ PARK FALLS PUBLIC LIBRARY 97,257$ 99,361$ PHILLIPS PUBLIC LIBRARY 173,752$ 169,509$ 80% 285,222$ 284,095$ TOTALS FOR LIBRARY REIMBURSEMENT 316,519 318,742 Difference (2,223)$ 2026 Library Services Levy Paid in 2027 PAGE 16 Appendix F PAGE 17 PAGE 18 2018 budget $1,348,631,550 Decrease of $14,175,400 or -1.04% 2019 budget $1,382,036,300 Increase of $33,404,750 or 2.48% 2020 budget $1,419,101,500 Increase of $37,065,200 or 2.68% 2021 budget $1,460,497,400 Increase of $41,395,900 or 2.92% 2022 budget $1,481,610,700 Increase of $21,113,300 or 1.45% 2023 budget $1,760,608,000 Increase of $278,997,300 or 18.83% 2024 budget $2,087,082,200 Increase of $326,474,200 or 18.54% 2025 budget $2,273,290,100 Increase of $186,207,900 or 8.92% 2026 budget $2,500,272,700 Increase of $226,982,600 or 9.98% 2027 budget $2,632,606,200 Increase of $132,333,500 or 5.29% 2018 budget $8,601,744 Increase of $528,607 or 6.55% 2019 budget $9,107,893 Increase of $506,149 or 5.88% 2020 budget $9,343,479 Increase of $235,586 or 2.59% 2021 budget $10,541,892 Increase of $1,198,413 or 12.83% (note: highway construction debt) 2022 budget $10,980,439 Increase of $438,547 or 4.16% 2023 budget $11,340,117 Increase of $359,678 or 3.28% 2024 budget $11,761,701 Increase of $421,584 or 3.72% 2025 budget $13,392,335 Increase of $1,630,634 or 13.86% (note: highway construction debt) 2026 budget $13,565,509 Increase of $173,174 or 1.29% 2027 budget $14,275,048 Increase of $709,539 or 5.23% 2018 budget $6.38 / $1,000 Increase of $0.46 or 7.77% 2019 budget $6.59 / $1,000 Increase of $0.21 or 3.29% 2020 budget $6.58 / $1,000 Decrease of $.01 or -0.15% 2021 budget $7.22 / $1,000 Increase of $.64 or 9.73% 2022 budget $7.41 / $1,000 Increase of $0.19 or 2.63% 2023 budget $6.44 / $1,000 Decrease of $0.97 or -13.09% 2024 budget $5.64 / $1,000 Decrease of $0.80 or -12.49% 2025 budget $5.89 / $1,000 Increase of $.25 or 4.45% 2026 budget $5.43 / $1,000 Decrease of $.46 or - 7.73% 2027 budget $5.42 / $1,000 Decrease of $ .00 or - .06% Equalized Valuation Property Tax Levy Mill Rate EQUALIZED VALUE - PROPERTY TAX LEVY - MILL RATE Equalized value Property Tax Levy Mill Rate PAGE 19 REVENUE SOURCE AMOUNT PROPERTY TAXES (LEVY) $14,275,048 TAXES - SALES TAX & OTHER $1,824,000 INTERGOVERNMENTAL REVENUES $7,836,436 LICENSES & PERMITS $118,200 FINES, FORFEITURES & PENALTIES $86,150 PUBLIC CHARGES $2,600,665 INTERGOVERNMENTAL CHARGES $9,500 OTHER REVENUES $1,002,395 HIGHWAY $6,777,047 ANIMAL CONTROL $30,000 HEALTH INSURANCE $200,000 FUND BALANCES APPLIED $95,000 TOTAL REVENUES $34,854,441 REVENUES ********************************** 2027 40.96%, PROPERTY TAXES (LEVY) 5.23%, TAXES - SALES TAX & OTHER 22.48%, INTERGOVERNMENTAL REVENUES 0.34%, LICENSES & PERMITS 0.25%, FINES, FORFEITURES & PENALTIES 7.46%, PUBLIC CHARGES 0.03%, INTERGOVERNMENTAL CHARGES 2.88%, OTHER REVENUES 19.44%, HIGHWAY 0.09%, ANIMAL CONTROL 0.57%, HEALTH INSURANCE 0.27%, FUND BALANCES APPLIED PAGE 20 GOVERNMENTAL TYPE AMOUNT GENERAL GOVERNMENT $4,300,716 PUBLIC SAFETY $4,646,159 PUBLIC WORKS $312,590 HEALTH & HUMAN SERVICES $9,036,438 CULTURE & RECREATION $437,263 CONSERVATION & DEVELOPMENT $1,787,823 DEBT SERVICE $6,000,417 HIGHWAY FUND $8,063,419 ANIMAL CONTROL $259,207 BRIDGE & CULVERT AID $10,409 TOTAL EXPENDITURES $34,854,441 ********************************** EXPENDITURES 2027 12.34%, GENERAL GOVERNMENT 13.33%, PUBLIC SAFETY 0.90%, PUBLIC WORKS 25.93%, HEALTH & HUMAN SERVICES 1.25%, CULTURE & RECREATION 5.13%, CONSERVATION & DEVELOPMENT DEBT SERVICE 17.22% (Highway 14% General 3.22%) 23.13%, HIGHWAY FUND 0.74%, ANIMAL CONTROL 0.03%, BRIDGE & CULVERT AID PAGE 21 Public Safety 13.97 $ Transportation 19.51 $ 0 .56 $ 3 Investigators $4,416,809 $ 0.38 0.35 $ $118,644 $111,990 0.73 $ $229,207 Court System 1.97 $ 0.03 $ $10,409 3.55 $ 1.00 $ 316,519$ $ (1.66) General Government (3.26) $ Legal Services Buildings & Grounds Boards & Commissions Administrative Services Information Technology Finance & Planning Register of Deeds Website Coroner Surveyor Elections Child Support -$525,775 $2,541,317 Benefits for Veterans Insurance, Other Purchases DA Office Heating Assistance BART Bus Capital Debt Service Probate Clerk of Courts $623,073 Per $100,000 Behavioral Health Senior Meals Wetland Restoration $1,120,590 Squad Vehicles , 4 County Parks County Forest $8.04 Airport Bridge & Culvert Aid $6,166,199 Sanitary Permits Corporate Airport 2 runways Attended Year Round 6 days/wk Building Permits Library Where Does Your Money Go? Price County Proposed Levy 2026 Taxes Veterans Services Animal Control Assisting in Federal & State Sheriff Dept 12 Deputies County Jail Price County Fair Association County Tourism $177,090 Humane Officer 221 Miles County Roads 345 Lane Miles of State Roads Emergency Management Culture & Recreation -$1,031,024 Includes Hwy portion of debt service for construction & equipment Health & Human Services Conservation & Development is $45.17 per month, or $542 per year for county taxes. UW-Extension 2 K-9 Units Children & Youth Senior Services Farmland PreservationWIC 7 Dams 3 CampgroundsPublic Health -7.22%, GENERAL GOVERNMENT 30.94%, PUBLIC SAFETY 1.24%, PUBLIC WORKS 17.80%, HEALTH & HUMAN SERVICES 0.83%, CULTURE & RECREATION -3.68%, CONSERVATION & DEVELOPMENT0.78%, VETERANS SERVICES 7.85%, DEBT SERVICE 43.20%, HIGHWAY FUND 1.61%, ANIMAL CONTROL 0.07%, BRIDGE & CULVERT AID 4.36%, COURTS 2.22%, LIBRARY PAGE 22 APPORTIONMENT OF 2026 COUNTY TAXES 1.85%, TOWN OF CATAWBA, 264,720.56 4.84%, TOWN OF EISENSTEIN, 691,318.56 11.63%, TOWN OF ELK, 1,660,243.77 2.35%, TOWN OF EMERY, 335,213.91 11.57%, TOWN OF FIFIELD, 1,651,220.01 5.04%, TOWN OF FLAMBEAU, 719,132.23 1.23%, TOWN OF GEORGETOWN, 175,905.73 1.89%, TOWN OF HACKETT, 269,314.42 1.60%, TOWN OF HARMONY, 228,635.35 2.81%, TOWN OF HILL, 401,260.45 1.99%, TOWN OF KENNAN, 284,721.30 2.58%, TOWN OF KNOX, 368,168.28 11.06%, TOWN OF LAKE, 1,578,378.54 4.25%, TOWN OF OGEMA, 606,414.49 3.72%, TOWN OF PRENTICE, 531,032.68 3.48%, TOWN OF SPIRIT, 497,161.60 13.26%, TOWN OF WORCESTER, 1,893,345.51 0.45%, VILLAGE OF CATAWBA, 63,709.33 0.49%, VILLAGE OF KENNAN, 70,364.25 1.96%, VILLAGE OF PRENTICE, 280,028.86 6.99%, CITY OF PARK FALLS, 997,434.48 4.95%, CITY OF PHILLIPS, 707,323.69 PAGE 23 A dopted September 15, 2026 1 Amended October 13,2026 2 3 4 Resolution No.: 20-26 5 6 Approve Transfer to Offset Budget Overages 2026 2025 7 8 WHEREAS, per County Board of Supervisors Policy and Procedure Manual, if a department 9 exceeds its approved net budget (revenues less expenditures) by 10% or greater, or for all 10 General Fund Accounts (account code 100) any such spending that exceeds the approved 11 net budget by $25,000 or 10% or greater, whichever is less, shall be referred to the Board for 12 funding determination upon recommendation of the Executive Committee; and 13 14 WHEREAS, the unexpected and unbudgeted expenditures of the following departments have 15 occurred resulting in an overage of the 2025 allowable expenditure budget, as stipulated 16 above: 17 18 19 100-09 Coroner $ 17,486 20 100-12 Information Technology $ 44,231 21 100-24 Tax Lister $ 42,511 22 100-31 Buildings & Grounds $ 40,829 23 100-35 Sheriff’s Office $159,882 24 100-36 Corrections and Communications $ 350,612 25 100-42 Traffic Safety $ 575 26 27 28 NOW, THEREFORE BE IT RESOLVED, by the Price County Board of Supervisors that the 29 transfer is made from the general fund to cover the 2025 budget expenditure overage. 30 31 Fiscal Impact: $656,126.00 amount. (not budgeted) 32 33 Adopted by the Price County Board of Supervisors on the 15th of September 2026. 34 Amended and submitted by the Price County Executive Committee. 35 36 _____________________________ ____________________________ 37 Brian Ernst, Chairperson Michelle Drobnik 38 39 _____________________________ ____________________________ 40 Paula Houdek Larry Palecek 41 42 _____________________________ Dated: October 08, 2026 43 Jordan Spacek 44 45 Reviewed by County Administrator: __________________________ 46 Nicholas Trimner 47 October 08, 2026 48 49 50 51 #8 Amend Resolution 20-26 Approve transfer to offset budget V ote: For: ______ Against: ______ 52 53 Adopted Failed Amended Other:____________________ 54 55 by the Price County Board of Supervisors on this 13th day of October 2026. 56 57 _______________________________ _______________________________ 58 Brian Ernst, County Board Chair Meredith Hueckman, County Clerk 59 60 STATE OF WISCONSIN 61 COUNTY OF PRICE 62 63 I, Meredith Hueckman, Price County Clerk, DO HEREBY CERTIFY, that the foregoing is a 64 true and correct copy of Resolution # 20-26 acted on by the Price County 65 Board of Supervisors at the meeting held on October 13, 2026. 66 67 _______________________________ 68 Meredith Hueckman, County Clerk 69 70