HomeMy WebLinkAboutForestry & Parks Committee - Agenda - 8/12/2024Forestry & Parks Department
117 East Fifth Street - P.O. Box 445 - Washburn, WI 54891
Phone: 715-373-6114 - Fax: 715-373-0114
forestry@bayfieldcounty.wi.gov
August 5, 2024
Bayfield County Forestry and Parks Committee Meeting Agenda
Fred Strand, Chair
Steve Sandstrom, Vice-Chair
Charly Ray
Larry Fickbohm
Jeff Olsen
The Bayfield County Forestry and Parks Committee will meet on Monday, August 12, 2024 at 6:00 p.m.
in the County Board Room of the Courthouse in Washburn, Wisconsin. This meeting will be held in-
person.
The agenda for this meeting is as follows:
1. Call to Order.
2. Public Comment – Limited to 3 minutes per person. 15 minutes total.
3. Approval of the June 10, 2024 Meeting Minutes.
4. DNR Sustainable Forestry Grant. Discussion and possible action regarding an application to the
grant for the following projects:
a. Hydroseeder.
b. Snowmobile Trail/Logging Bridge.
5. 2025 Forestry and Parks Department Budget. Discussion and possible action regarding the draft
2025 budget.
6. Recreational Use Request. CAMBA. Discussion and possible action regarding a request to host
the Festival of Trails event on August 23-25, 2024.
7. Monthly Reports. Discussion of general activities, events, issues and accomplishments. Possible
action on the report(s) only.
a) Forestry (all updates):
a. 2024 Budget.
b. Carbon Project.
c. Other Land Acquisition Projects.
i. Private Landowner Outreach.
ii. Lost Creek.
iii. Iron River/Maki Community Forest.
iv. Siskiwit River.
v. Lindgren Road.
d. Encroachment Updates.
January 20, 2021
Bayfield County Forestry & Parks Committee
August 12, 2024 Meeting Agenda
Page 2 of 2
e. Forest Certification Audit.
f. Herbicide Overspray Issue.
g. Barrens – Discover Wisconsin.
h. Stewardship Program – WI Supreme Court Ruling.
b) Campgrounds and Day Use Parks (update).
c) Trails and Recreation (all updates):
a. Rec Coordinator Position.
b. Motorized Trails.
c. Non-Motorized Trails.
d. Yurts.
e. Events.
8. Committee Members Discussion. Discussion regarding matters of the Forestry and Parks
Department.
9. Joseph LeBouton, DNR Representative, Comments.
Any person wishing to attend who, because of a disability, requires special accommodations, should
contact the Forestry and Parks Department office at 715-373-6114 at least 24 hours before the scheduled
meeting time, so appropriate arrangements can be made.
Cc: Bayfield County Forestry & Parks Committee Members
Matt Blaylock, DNR Area Leader
Eric Sirrine, DNR Team Leader
Joseph LeBouton, DNR Liaison
Mark Abeles-Allison, County Administrator
The Daily Press
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Forestry and Parks Committee Report
August 2024
4. DNR Sustainable Forestry Grant: this is an annual DNR grant available to all county forest
programs. First preference is projects that are storm related or any projects that are short term, but
high priority, where temp help/staff is required. All other projects are categorized as second
preference. A county is not allowed to have more than two open sustainable forestry grant projects
at one time. We currently have zero open. The two projects I’m recommending applying for are 1)
the hydroseeder; and 2) the rec/logging bridge over the Ounce River. Both projects are detailed in
the capital request summaries (see below). Both projects would be categorized as second
preference. If funds are available after the first preference projects have been addressed, it’s likely
that only one would be approved. I’d recommend a $15k request for the hydroseeder (which would
cover about half of our half…highway is budgeting the other half) and $20k for the bridge.
Committee approval is a requirement of application.
5. 2025 Forestry and Parks Department Budget. Attached is the draft 2025 budget. Also attached
are individual summarizes for each capital request item. I’m currently working on the narrative and
hope to have that ready for review during the meeting, if not before. A few noteworthy items:
1. Timber sale revenue. With the weak spring results and heavy activity during the first half
of this year, I approached budgeting stumpage returns more conservatively than normal.
Even contemplated reducing that item in the 2025 budget. In the end, returns were increased
slightly, from $3.382 million to $3.4 million, which is the lowest such increase, as part of
annual budget development, to date. If the fall timber sale offering underwhelms, then
returns for 2025 might be even tighter than expected. There is a clause in the FCOR which
allows us to move carbon returns to the operating budget if timber sale returns
underperform. Hopefully that doesn’t need to happen, which would also first require us to
sell more carbon offsets. Otherwise, there won’t be anything to move. But given how
active contractors have been on our property during the first half of this year (getting ahead
on contracts to the point where we’ve establish a record for stumpage revenue during the
first half of a calendar year), combined with the poor spring offering, I’m concerned 2025
might be the first time we finish under the revenue budget in roughly two decades…as it
gets harder and harder to generate $3.4 million in stumpage returns when we’re only selling
$3.1 million in new sales.
2. Total Operating Revenue. Total revenue decreased by roughly $75k when compared to
the 2024 budget (about 1.8%). A smaller budget for the snowmobile program, combined
with a decrease in previously awarded grants were the primary reasons for the decrease.
Stumpage returns were also estimated more conservatively than normal.
3. Carbon. With our first 60,000 credit sale completed, we are able to budget carbon for the
first time. Carbon now has a separate account (270). All returns will be allocated to the 270
account according to the COR. However, for this first round of carbon sales, I’ve operated
under the assumption that 60% of the net return will be assigned to the FCOR (as per a
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previous request). With the remaining 40% to the CCOR. If that is authorized, then roughly
$246k would be available in the FCOR and $164k in the CCOR. For the 2025 budget, I’m
proposing that 50% of the rec coordinator position be funded through the 270 account
(roughly $52k); $40k be available for recreation related projects; $50k be available for
access management projects (roads and stream crossings); and $15k for our second half of
the hydroseeder (which is also access management and rec related) The hydroseeder has
also been budgeted in capital as an equally shared expense with the Highway Dept.
Depending on the outcome of the sustainable forestry grant, we can decide if our share of
the remaining costs would best be addressed through the carbon or capital accounts. In total,
just under $160k in carbon expense is budgeted in 2025. Leaving around $80k available for
2026.
4. Rec Coordinator. As per numerous conversations, this position has been supported by
the Committee and included in the 2025 budget. This item is also discussed again below, in
the reports section. I’m recommending 50% of this position to be covered through carbon
next year. And leaving enough in the carbon account to consider that approach again in
2026. With the hope that we sell a lot more carbon between now and then. If we do, then
having this position in place by early 2025 will be even more critical, as it would kickstart
numerous initiatives outlined in the FCOR.
5. Capital Requests. In total, about $177k is being requested through capital. A summary
of each request is attached. We may have room in the 2024 budget to address the dump
truck item (through other capital project savings). If so, that item could be removed from
the list. Also, pending the results of various grant requests, other items like the hydroseeder
and bridge may be significantly reduced or eliminated altogether.
6. General Expenses. Not surprisingly, wage and fringe are by far the largest increases in
the 2025 budget. Reforestation increased slightly. But most other expenses were relatively
constant. Some of this was tempered by moving half of the rec coordinator expense to
carbon. In general, total operating expenses increased by only $50k when compared to 2024
(increase of about 2.1%).
7. Net Levy Contribution. Forestry and Parks has always contributed to the levy, meaning
program revenue has always exceeded expenses. The actual amount has been directly
attributable to the performance of the timber sale program. The forecast for 2024 is strong,
as we’ve established a new record for stumpage returns received during the first half of a
calendar year. While the prediction is for a slowdown during the second half of this year,
the actual net levy contribution in 2024 is estimated to be about 30% higher than the budget
(about $2.43 million compared to $1.85 million). However, considering the slight increase
in overall expenses and slight decrease in program revenue, the net levy contribution for
2025 is budgeted to be about $1.72 million or roughly 6.8% lower than the budgeted amount
for 2024.
6. Recreational Use Request: CAMBA. CAMBA is requesting permission to host the Festival of
Trails mountain bike event on county forest land located near Mt. Ashwabay. The event would take
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place on Aug 23-25. They have held a similar event previously, but it has been a while since their
last one. Their events are always well organized. No issues. I recommend approval
7. Monthly Reports.
a. Forestry
a) 2024 Budget. A record level of stumpage revenue has been received during the first
half of this year. With over $820k received in June and $610k in July alone.
Currently, stumpage returns are just over $3.52 million, which, for reference, is very
close to the total received in all of 2023 ($3.54 million). The stumpage budget was
set at $3.382 million this year. Everything received over these next 5 months will
be surplus. And another reason to be extra cautious when attempting to predict and
budget stumpage returns in 2025. As we are seeing more timber sale contracts
completed ahead of normal schedules, with less being held for future harvest. And
those that are being held tend to be of lower value and require frozen ground
conditions. We should be prepared to underperform in 2025 (which, if true, would
be the first time that would happen in over two decades). Expenses are still on
target.
b) Carbon Project. There is another large sale brewing. Nothing new to report yet, but
hopeful there may be some good news to share next week. Still, not holding my
breath. Otherwise, we continue to work with ANEW on reporting period 2 and 3
summaries. Expecting credits from those periods to be issued in early 2025. We
also continue to work with ANEW as our project transitions to the new ACR
standard/protocols (our project is being used as a test for this transition). ANEW is
also considering a visit this fall to film some promotional material. Right now, they
are targeting early October. I have a feeling that activities surrounding our carbon
project are going to be kicked into another gear soon….which is a good thing.
c) Other Land Acquisition Projects. Highlights below:
• Private Landowner Outreach. We are in the process of identifying privately
owned parcels that would make solid additions to the county forest and/or
parks/rec programs. Targeting access to water and large block connectivity
to the county forest. Also properties that provide critical access into
otherwise difficult to reach blocks. In some situations, easements will be
considered (rather than a purchase of land). As part of this project, a one-
page letter will be mailed to identified landowners. Ultimately explaining
why we are reaching out and if they would have any interest in discussing a
potential sale. Also including a rough map of the parcel of interest. No
pressure and no risk. Currently, we have roughly $1.4 million in the land
acquisition account, even after closing on the current Lost Creek property.
We are hoping to leverage these funds as much as possible. And the
Stewardship grant will be one of the strongest considerations. The most
recent Supreme Court ruling on Stewardship (see below) has created a more
favorable short term environment for future Stewardship applications. The
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goal is to reach out to all identified private landowners within the next week.
Hopefully a few respond. When combined with the other current projects
(see below), we would then be able to prioritize acquisitions, set direction
and target different funding sources. This will be a significant increase in
staff time (primarily Steve and myself). But now is a good time to make a
more aggressive push to re-invest proceeds from previous land sales.
• Lost Creek. Aurora just signed the PSA. We expect to close before the end
of this month (DOA wants us to close in August as well). Then we can
immediately seek reimbursement from the ARPA grant.
• Community Forest Grant-Iron River Community Forest. Landmark will be
presenting this project to the Town of Orienta in September. If approved,
that would open the door for Stewardship funding (especially now that these
projects are no longer required to go in front of JFC). When awarded,
Landmark will have received full funding to proceed with the purchase
(Landmark through Stewardship and Ecofootprint grants, as well as
donations; and the county through the Community Forest grant). If all falls
into place, closing is expected in late 2024 or early 2025. Ownership of the
860 acre property would then be assigned to Bayfield County for entry in
County Forest Law.
• Siskiwit River. The Picard family has confirmed a willingness to move
forward with a sale. We will be exploring various funding options, along
with other parcels that will be considered for purchase.
• Lindgren Rd. A private landowner off Lindgren Rd has expressed a
willingness to sell 120 acres to the county. This is one of the targeted
properties with excellent connection to county forest land and some minor
water features (mostly seasonal ponds and wetlands). This one will be
added to the list.
d) Encroachment Updates. The Wiitala and Koeplitsch encroachments have both been
addressed. Wiitala has paid in full. Koeplitsch has agreed to a payment plan.
e) Forest Certification Audit. The county forest program is being audited this week
(DNR is the certificate holder). This will be a full re-certification audit for both FSC
and SFI. While surveillance audits are routine and happen annually, full re-certs are
more intense and occur once every 5 years (we were part of a full re-cert audit 5
years ago). Auditors rotate through different county forest programs as part of each
annual audit (whether surveillance or re-cert). Which usually target a specific
region in the state. This week, Vilas, Price, Rusk and Onedia will be hosting the
auditors. There may be some preliminary results to share during the meeting. I
believe we (as part of their visit to the NW portion of the state) are scheduled to co-
host the auditors in 2026 (along with Douglas, Iron and Ashland).
f) Herbicide Overspray Issue. Recently, we’ve discovered herbicide overspray
damage. This was damage caused by a contractor as part of a routine county site
prep contract. Involving roughly 8 acres of county forest land in two different
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locations. Unfortunately, a portion of the damage also occurred on private land.
The private land is located on the northern portion of the Flag Rd (Town of Port
Wing) and impacted about 6 acres of their land. We are in the process of
determining damages, which includes working with the private landowner. The
contractor and his insurance agency have been notified. We are working with Corp
Counsel as well. This is unfortunate, but I’m confident we can come to terms and
resolve the issue amicably.
g) Barnes Barrens – Discover Wisconsin. Discover WI released the short segment on
barrens work in Bayfield County. Attached is a link to that segment:
https://www.youtube.com/watch?v=fIewkv1sqJI Again, kudos to Mike for
continuing to be a strong advocate for barrens maintenance and restoration!!
h) Stewardship Program – WI Supreme Court Ruling. Attached is a press release from
Gov. Evers office and a general summary from Gathering Waters regarding the
recent Supreme Court ruling on the KN Stewardship program. In short,
Stewardship applications are no longer required to be reviewed by the Joint Finance
Committee (JFC). Once funding has been appropriated, the ruling affirms that the
grantors (DNR) have full authority to determine if an application meets program
requirements and to award available funds based on the merit of the project. It will
be interesting to see how this plays out as work begins on the next biennial budget.
And another reason why we are planning to be a little more aggressive on future
acquisitions.
b. Campgrounds and Day Use Parks. After a relatively slow start to the season, camping has
picked up over the last month. We’ve submitted the permit applications to complete the last
retaining wall projects closer to the lake. The general expectation is to order the block
material this fall and complete the work (with assistance from Highway) next spring.
Though there is a chance that the work can be completed this year, weather and budgets
permitting. The Jackman Lake project has also been completed and has been very well
received. Use of that location has skyrocketed since completion.
c. Trails and Recreation.
a) Rec Coordinator. I shared the draft PD last month. Attached is the new position
analysis form that HR will be presenting to Personnel. The cost difference between
the previously approved second rec specialist position and the newly formed rec
coordinator is highlighted on that form. The total cost difference between the two
positions is less than $10k. However, since this form was created, the actual budget
figures for wages/fringe have been released. The total cost of the rec coordinator is
expected to be closer to $106k. Meaning the cost difference between the two is
around $7k. This position has been included in the budget. With 50% of the total
cost in the operating budget (100) and the remaining 50% budgeted in the carbon
account (270). I’m also recommending a Grade M wage classification for this
position, primarily due to the heavier emphasis on coordination, planning and
program admin duties, as well as some supervisory responsibilities. Though Grade L
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(one step lower) could also be considered. Also recommending that this position be
exempt.
b) Motorized Trail Updates: lot’s of trail repair and maintenance over the last few
months, including: new bridge installation on snowmobile trail 1 outside of Port
Wing; completed the Wildcat Rd snowmobile trail re-route near Drummond (which
was grant funded); re-routed a portion of the snowmobile trail on the Reha property
outside Herbster; major rehab of the ATV trails on the Brule River LLC property
near Barnes; starting on major upgrades to the Wally Polk trail (snow and ATV),
including re-connecting to Almstead Rd; and much, much more. It’s been a very
busy last few months for motorized trail projects.
c) Non-Motorized Trail Updates: various repair projects were required at Siskiwit and
Jolly following the heavy storms in July. Highway assisted with most of those
repairs. Discover WI was also up a few weeks ago filming on location in the
Bayfield Peninsula. Including a stop at the Siskiwit property. We are in the process
of mowing the field in an attempt to build fuel loads for a site prep burn (as part of
the prairie restoration project). And working with Wild Ones on the native plant
demonstration garden.
d) Yurt Updates: rentals in July and Aug have peaked at the Bayfield locations, with
the average occupancy rate approaching 90%. Rentals of the Cable yurt have also
increased in July and Aug, though still less than half the occupancy rates seen at the
Bayfield locations. Below are the current occupancy rates for each yurt:
d. Events: nothing new to report.
Yurt June July Aug Sept Avg
Terra Cotta 67%94%87%55%76%
Evergreen 53%84%90%40%67%
Cable 27%39%39%17%30%
Avg 49%72%72%37%58%
BAYFIELD COUNTY FORESTRY AND PARKS DEPARTMENT
COMMITTEE MEETING
June 10, 2024
County Board Room
Members Present: Fred Strand; Steve Sandstrom; Larry Fickbohm; Jeff Olsen
Members Absent: Charly Ray
Staff in Attendance: Jason Bodine, Administrator; Steve Probst, Assistant Administrator; Deanna Regan,
Office Manager
Others in Attendance: Joseph LeBouton, WI DNR; Tom Galazen
1. Call to Order of Forestry and Parks Committee Meeting.
This meeting was called to order at 6:00 PM.
2. Public Comment: Tom Galazen, Town of Bayfield resident, wants the county to stop using herbicide
on the right of way where Xcel Energy has an easement.
Public comment closed at 6:06 PM.
3. Approval of the May 13th Meeting Minutes.
MOTION: (Fickbohm, Sandstrom) Approve minutes and place on file. All: Yes. Carried.
4. Presentation: Overview of the Bayfield Area Trails Committee. Kate Kitchell, Bayfield Area Trails
Committee Chair. Postponed for a future meeting.
5. E-Bike Policy. CAMBA is requesting that the Bayfield County Forest Comprehensive Plan be amended
to allow the use of Class 1 e-bikes on mountain bike trails on county forest land. Class 2 and 3 would
still be restricted. The policy can be revisited if excessive trail damage were to occur. Bodine
recommends approval. Fickbohm remarked that this issue cam up a few years ago and he wasn’t in
favor. He now owns one and has reversed his views. Olsen remarked that he’s seen a rise in popularity
of e-bikes, and they allow more people to get out, such as families and those with hardships. Fully
supports it.
MOTION: (Sandstrom, Olsen) Amend the Bayfield County Forest Comprehensive Plan to
allow Class 1 e-bikes. All: Yes. Carried.
6. Resolution: Purchase of Land in the Town of Bell. Aurora Sustainable Lands currently owns 160
acres in the Town of Bell (known as the Lost Creek purchase). The purchase price would be $337,200.
The ARPA grant will reimburse up to the appraised value of $256,000 and will also cover the cost of the
appraisal ($3,400) but not closing costs. The total cost of the project is expected to be $332,300. The
remaining funds ($72,900) will come from the non-lapsing land acquisition account. Approximately
$7,500 of the $1.3 million ARPA grant will then be returned to the DNR. The title work is in motion and
the DNR has approved eligibility. If approved, will be sent to the County Board for action. Bodine
recommends approval. Discussion regarding acquisition followed.
MOTION: (Fickbohm, Sandstrom) Approve and forward to Board for action. All: Yes. Carried.
7. Land Use Request. Northwoods Paving. Northwoods Paving is requesting the use of the Sand River
Pit for the temporary staging of a hot mix asphalt plant for road work that will be completed in Red Cliff.
The lease terms would be $10,000. There was an option included for purchasing sand from the pit, but
that bidding deadline had already passed. There is an existing lease agreement with Xcel Energy for
their temporary storage of poles in the pit which expires at the end of this year. Bodine recommends
Bayfield County Forestry & Parks Committee
June 10, 2024 Meeting Minutes
Page 2 of 3
approval for staging the hot mix plant contingent upon confirmation from Xcel that the space being
requested by Northwoods is not needed for their poles and the two uses don’t conflict. Short discussion
regarding sand pit ensued.
MOTION: (Sandstrom, Olsen) Approve temporary lease of a portion of Sand River Pit to
Northwoods Paving. All: Yes. Carried.
8. Monthly Reports
a) Forestry (all updates). A total of nearly $440k was received in May, which is above average for
the month. Over $120k has already been received in June. To date, stumpage returns are just
over $2.182, which is still above normal. Harvesting activities are still average to above average
for this time of year. Timber sale extensions were addressed this month, with most receiving
free one-year extension because of frozen ground issues and/or the Highway 13 detour.
a. 2024 Budget. See above. Expenses are on target.
b. 2025 Budget. Work has started on the 2025 budget, primarily identifying potential capital
projects. In conversations with Highway about a shared position or two. The PD for the Rec
Coordinator position will be ready for the next Committee meeting. Bodine recommends that
position be filled in early 2025.
c. Carbon Project. We recently sold a higher volume of credits, involving around 60,000
credits, for roughly $900k. The sales contract was finalized a few weeks ago, though Bodine
still hasn’t seen any paperwork associated with the sale. The general expectation is for the
county to receive a return from this sale around the end of this year of roughly $400k.
d. Other Land Acquisition Projects. We are still in conversations with the Picard family
regarding the roughly 125 acres in the Town of Bell, which includes frontage on the Siskiwit
River. Also following up on a potential 120 acre purchase in the Town of Hughes.
i. Community Forest Grant - Iron River Community Forest. $592,000 was awarded to
the county for the Iron River/Maki Community Forest land acquisition project.
Landmark was recently awarded $190,000 from the Enbridge EcoFootprint grant.
Landmark also applied for the remaining balance (around $400k) from the
Stewardship grant.
e. Encroachment Updates. The Wiitala and Koeplitsch encroachments are both in motion.
Hopefully each will be resolved to our satisfaction within the next month.
f. Forestry Shop Lease - DNR. The DNR has been leasing a stall in the Forestry garage for
the last 10 years to store a heavy unit, trailer, and fire dozer, as well as some tools and
associated gear. That lease is set to expire at the end of this month. They are finalizing
plans for their new shop here in Washburn, but in the meantime would like to renew their
current lease, to be renewed annually under similar terms, until construction of their new
facility has been completed.
g. Barnes Barrens – Discover Wisconsin. Mike Amman spent a day with a film crew from
Discover Wisconsin, who was putting together a piece on barrens management. They spent
their day on the ass Lake Barrens, Barnes Barrens, and Moquah Barrens. The segment is
expected to air in late June or early July. Mike continues to be a driving force for
communicating the importance of the barrens.
b) Campgrounds and Day Use Parks. The campgrounds have been open for nearly a month, with
average use so far. No issues reported to date. Much needed brushing was recently completed
at Atkins Lake with help from the Highway Department. There has been a request to restore the
old beach area there as well. Anticipating completing the Jackman Lake Access/Day Use Park
project this month, which was partially funded with County Conservation Aids.
c) Trails and Recreation.
a. Rec Coordinator PD. In the process of compiling PDs for similar positions across various
other agencies and will begin fleshing out his PD within the next week. It is expected to be
ready for review for the next meeting. Still recommending it to be filled in early 2025.
b. Motorized Trails. With the snowmobile trails not opening at all this last season, we are facing
a rare occurrence: little to no money has been spent on grooming, leaving a huge grant
balance. This opens the door to complete other needed maintenance and/or improvement
Bayfield County Forestry & Parks Committee
June 10, 2024 Meeting Minutes
Page 3 of 3
projects. We are in the process of working with the Alliance and various clubs to complete
other needed maintenance projects throughout the trail network, with many already
completed, some with help from Highway. We are also dealing with a similar situation on the
ATV side. In general, these are good problems to have, as there are always areas that need
some attention, including a re-route of the Wally Polk trail. The only issue is funds need to
be encumbered by the end of this grant cycle (end of June). After this heavy rain event,
many trails are inaccessible, but I’m confident we’ll get there.
c. Non-Motorized Trails. The DNR recently completed the prairie burn on the Siskiwit property.
We are hoping for another burn this fall, followed by seeding. A spot for the native plant
demonstration garden was also recently tarped. Various non-motorized trail projects will
begin soon, including general maintenance work at Lost Creek and Jolly.
d. Yurts. Rentals continue to stay strong at the Bayfield locations, especially Terra Cotta.
Reservations are a little lower in June, primarily due to scheduled maintenance. Cable
continues to trend lower than the Bayfield locations in reservations. Will discuss with
Tourism regarding advertising for that location.
e. Events. Nothing new to report.
Committee acknowledges that reports are received and placed on file.
9. Committee Members Discussion. Short discussion regarding caterpillars in forest.
10. Joseph LeBouton, DNR Representative, Comments: None.
The next Forestry and Parks Committee meeting has been scheduled for Monday, August 12th, at 6:00
PM in the County Board Room.
Meeting adjourned at 6:51 PM.
Submitted by,
Deanna Regan
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BAYFIELD COUNTY
FORESTRY AND PARKS DEPARTMENT
2025 BUDGET NARRATIVE
BUDGET SUMMARY AND HIGHLIGHTS:
The proposed budget for the Forestry and Parks Department is as follows:
• Revenue: $4,114,878, a decrease of roughly 1.8% when compared to 2024;
• Expense: $2,393,363, an increase of roughly 2.2% when compared to 2024;
• Net Levy Contribution: $1,721,515, a decrease of roughly 6.8% when compared to the
2024 adopted budget (not including capital or carbon accounts).
Timber revenue remains the primary economic driver of the Forestry and Parks Department
budget. Poor timber markets and lower stumpage prices are expected to persist well into 2025.
This will have a strong influence on future returns. As a result, the budget for timber revenue
remains very conservative. If market conditions improve, the actual net levy contribution could
be higher in 2025.
Revenues: Forest Management Program
Traditionally, nearly all revenues received over the course of a year were generated from the
management of the County Forest, primarily through stumpage. However, over the past few
years, the Forestry Department has been assigned primary management responsibilities of both
the county parks (added in 2011) and trails programs (added in 2013).
In addition to the revenues received from the sale of wood (stumpage), the Forestry and Parks
Department now collects income from camping and other parks related activities, including the
newly constructed yurts (two yurts were constructed in October/November 2016, one in Bayfield
and one in Cable, and a third one, also in Bayfield, was completed in September 2018), as well
as monies pertaining to state funded motorized trail maintenance, rehabilitation and construction.
Sale of Wood (Timber Sales)
The sale of wood is still the primary source of revenue for the Forestry and Parks Department,
comprising approximately 94% of total revenues received from the County Forest management
program and 87% Department wide, which now includes parks and trails.
Revenues from the sale of wood on the County Forest for the calendar year 2025 are projected to
increase by roughly 0.6% when compared to the 2024 budget. The stumpage revenue figure for
2025 is $3.40 million, an increase of $18,000.
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Market conditions remain volatile and unpredictable. Stumpage prices for many products,
including most pulp species, remain low. This will have a significant influence on future returns.
Abnormal seasonal conditions have also had a significant impact on the movement of logging
contractors. The wet spring and early summer of 2024 forced many contractors to complete
contracts with drier (and more operable) ground. Many of these contracts would have normally
been retained at least to the following year.
This higher than normal level of logging activity will have an immediate positive influence on
stumpage returns for 2024 (a record level of stumpage revenue was received in the first half of
2024). However, by tapping into these contracts earlier than normal, it may have a negative
impact on future returns, including what could be expected in 2025.
The demand for some wood products also remains extremely poor, especially since the closure
of the Rapids mill. Products like ash pulp and balsam fir, and, more recently, oak and pine pulp
remain very difficult to market. As a result, timber sales that contain a significant volume of
these species/products remain difficult to sell, with many not selling at all. Those that are sold
generally receive much lower than normal pricing. In certain situations, the management of
some timber types that contain significant components of currently unmarketable products (like
black ash in swamp hardwood stands) are temporarily put on hold until markets improve.
Table 1 displays the number of timber sales, acres and bid values since 2016 (2024 & 2025 are
estimates). The table also includes total actual revenues received from timber sales per year.
Factors like the continuation of poor and unpredictable markets, associated decreases in
stumpage prices on some new sales, increases in the quantity of timber sales remaining unsold
and the above normal harvesting activity witnessed in the first half of 2024, have all contributed
to the even more cautious and conservative approach to establishing the revenue budget.
Additionally, depending on the results of the 2024 fall timber sale offering, future timber markets
Table 1: Bayfield County Forest Timber Sale Summary
Calendar Sales Acres Sales Acres Acres Timber Sale Bid Value Timber
Year Offered Offered Sold Sold Not Sold Bid Values per Acre Revenues
2016 65 4,750 65 4,750 0 $4,745,850 $999 $5,057,393
2017 53 4,272 50 4,101 171 $3,719,320 $907 $5,009,892
2018 56 4,568 49 3,813 755 $3,509,971 $921 $4,562,243
2019 59 5,031 52 4,267 764 $4,163,432 $976 $4,171,667
2020 68 5,553 61 5,052 501 $4,081,930 $808 $3,625,794
2021 56 5,002 48 4,114 888 $3,028,909 $736 $3,852,290
2022 60 4,266 55 3,993 273 $3,830,889 $959 $4,679,087
2023 58 3,524 50 3,196 328 $4,167,266 $1,304 $3,542,059
2024 50 3,650 45 3,250 400 $3,200,000 $985 $4,000,000
2025 50 3,650 45 3,250 400 $3,200,000 $985 $3,400,000
Average 58 4,427 52 3,979 448 $3,764,757 $958 $4,190,043
Avg (5 Yr.)55 4,018 49 3,561 458 $3,485,413 $994 $3,894,687
Avg (3 Yr.)53 3,608 47 3,232 376 $3,522,422 $1,091 $3,647,353
3
and seasonal conditions, stumpage returns in 2025 could underperform (be less than the budget).
Something that hasn’t happened in the last two decades.
Periodically, the Forestry and Parks Department manages county owned forest land that is not
part of the County Forest. When these parcels are managed, sale of wood revenues are
designated as non-CFL in the budget. However, revenue from the management of non-CFL
forest lands is not anticipated in 2024 or 2025.
The annual sustainable harvest goals have decreased by nearly 25% since 2021 and are expected
to remain around 4,000 acres into the foreseeable future. The decrease in acres being managed
will directly influence the number of new sales offered and sold in the future. This will have an
impact on future returns and further justifies a more conservative timber sale revenue estimate.
In 2014, the total value of new timber sales sold was over $5.25 million. In 2015, new sold
values reached a peak of nearly $6.51 million. However, market conditions began to recede in
2016 and, as a result, so did the value of new sales, at nearly $4.75 million. Timber markets
continued to decline in 2017, where the value of new sales dropped to nearly $3.72 million and
again in 2018, when the value of new sales reached a little over $3.5 million. There was a brief
rebound in market conditions in 2019 and 2020 (both reaching a little over $4.0 million), before
the sharp crash in 2021. The nearly $3.03 million in new timber sales received in 2021 was the
lowest amount since 2010. The markets improved a bit in 2022 and 2023, primarily fueled by
the strong red pine pole market. But the value of new sales sold is expected to decrease again in
2024.
Bottomline, the unprecedented conditions over the past few years have made it nearly impossible
to predict how markets will respond and what type of influence that will have on immediate and
future returns.
At present, market conditions are nearly impossible to predict. The amount of annual stumpage
revenue received is also highly dependent upon the number of acres managed and sold per year.
Sustainable forest management goals and outputs have been relatively consistent over the past
decade plus. But, starting in 2022, the sustainable harvest goals decreased slightly, a trend that is
projected to continue in 2025 and into the foreseeable future. Less acres managed per year,
combined with lower than average stumpage pricing is another reason why timber sale revenue
estimates remain conservative.
Table 2 displays the budgeted and actual sale of wood revenues since 2016. Sale of wood
revenues occasionally include volumes harvested from non-CFL lands (the actual revenues for
2024 and 2025 are estimated):
4
When markets are strong, stumpage revenues have the potential to reach $5.0 million per year
(like they were from 2015-2017); when markets are poor, $3.0 to $3.5 million per year is a
realistic expectation (like they are now); when markets are good (average), stumpage revenues
should average around $4.0 million per year.
However, during extended periods of market instability, there is no solid foundation upon which
to make a prediction. In the end, continuing to realize the sustainable management potential of
the forest and offer high quality sales for competitive bidding are two critical parts of the overall
revenue model.
When analyzing timber sale revenues and the results from previous timber sale offerings, general
patterns develop that allow the Department to estimate when to expect proceeds from existing
contracts. Timber sale contracts are typically two years in length, with the potential for two one-
year extensions (and sometimes more).
Roughly 40% of the revenue generated during any calendar year comes from contracts sold
during the previous year; approximately 30% comes from those sold during the current year; and
the remainder from contracts 2+ years and older.
For example, based on the above model, for the 2025 budget, the general expectation is that 30%
of the revenue generated in 2025 will come from sales sold in 2025 (which is an unknown); 40%
from sales sold in 2024 (which, at the time of budget development, is a partial unknown, as sale
offerings occur in May and November each year); and 30% from sales sold in 2023 or earlier.
But market conditions will have a strong influence on when sales are actually active, especially
on the older contracts.
Weather conditions are also primary drivers of timber sale activity, both of which are extremely
difficult to predict. Many of the previously stated concerns heading into 2025, including the
unprecedented market conditions, have the potential to impact this model (as it’s based primarily
on normal conditions).
Table 2: Bayfield County Forest Sale of Wood Revenues
Calendar Revenues Revenues
Year Budget Actual
2016 $3,139,200 $5,057,393 $1,918,193
2017 $3,110,000 $5,009,892 $1,899,892
2018 $3,230,000 $4,562,243 $1,332,243
2019 $3,325,000 $4,171,667 $846,667
2020 $3,355,000 $3,625,794 $270,794
2021 $3,000,000 $3,852,290 $852,290
2022 $3,115,000 $4,679,087 $1,564,087
2023 $3,275,000 $3,542,059 $267,059
2024 $3,387,200 $4,000,000 $612,800
2025 $3,400,000 $3,400,000 $0
Average $3,233,640 $4,190,043 $956,403
Avg (3 Yr.)$3,354,067 $3,647,353 $293,286
Difference
5
All of the variables mentioned above are considered when estimating the timber sale revenue for
2025, leading to a conservative estimate of $3.40 million. If market conditions improve, timber
sale revenue could very likely be higher in 2025.
Other Revenues: Grants, Aids and Loans
Revenues from other sources, including grants, aids and leases, are estimated to remain relatively
stable in 2025. Numerous fixed and miscellaneous competitive grants are applied for throughout
the year and have the potential to provide additional significant revenues. The fixed or known
grants are included in the budget figures.
Table 3 displays total actual revenues received per account type since 2016. Revenues for 2024
and 2025 are estimated.
Deadlines for grant applications can vary widely, with many due well after budgets have been
established. If awarded, some grants, especially those of significant size, have the potential to
impact the annual budget and will require a budget amendment (which typically occurs around
the end of the year).
Table 4 isolates and summarizes the total actual amount of revenues received from the major
grants, aids and leases awarded to the Department since 2016, with an emphasis on the fixed or
known awards (the amounts for 2024 and 2025 are estimated):
Table 3: Forest Management Program Revenues per Account Type
Year Sale of Wood1 Grants Road Aid Permits Sand/Gravel Leases Other2 Total
2016 $5,057,393 $96,868 $11,942 $1,689 $0 $9,042 $35,684 $5,212,618
2017 $5,009,892 $125,502 $11,953 $1,800 $19,125 $9,314 $90,472 $5,268,058
2018 $4,562,243 $87,889 $11,849 $2,972 $0 $9,593 $101,681 $4,776,227
2019 $4,171,667 $130,888 $11,836 $1,750 $0 $9,881 $14,894 $4,340,916
2020 $3,625,794 $208,324 $13,327 $1,492 $0 $10,177 $9,295 $3,868,411
2021 $3,852,290 $202,758 $13,309 $2,350 $20,328 $39,517 $19,965 $4,150,516
2022 $4,679,087 $111,712 $13,327 $1,215 $0 $60,789 $41,098 $4,907,228
2023 $3,542,059 $160,339 $13,327 $2,345 $0 $11,989 $111,619 $3,841,679
2024 $4,000,000 $127,476 $13,328 $1,000 $0 $28,000 $81,930 $4,251,734
2025 $3,400,000 $110,143 $13,328 $1,000 $0 $17,309 $44,400 $3,586,180
Average $4,190,043 $136,190 $12,753 $1,761 $3,945 $20,561 $55,104 $4,420,357
Avg (3 Yr.)$3,647,353 $132,653 $13,328 $1,448 $0 $19,099 $79,316 $3,893,198
1 Includes revenue from county owned land not part of the county forest.
2 Includes donations, equipment sales, land sales, use agreements, general fund transfers, sale of fixed assets, etc.
6
The County Forest Administrator grant, Wildlife Habitat Improvement grant, County Forest
Road aids, County Conservation grant and Tower lease are all fixed awards/revenue sources and
can be relied upon annually. However, many of the above mentioned awards are based upon
formulas and capped at specific levels, so funding amounts can, and do, fluctuate slightly on an
annual basis.
The Sustainable Forestry Grant and Arbor Day grant are both competitive and, as such, are not
guaranteed. In 2023 and 2024, a sizeable American Forests grant was used to address a variety
of reforestation efforts in the Barnes Barrens Management Area. The agreement for the Good
Neighbor Authority (GNA) will be relatively constant for as long as the program remains in
place, while the Fire MOU is generally treated on an as needed basis. However, workloads
associated with GNA will be highly variable and are primarily contingent upon the number of
stands available for management, as well as the number of staff interested in the additional
workload. As a result, budgets are conservatively estimated.
In 2019-2023, revenues for the WDNR Wildlife Habitat Improvement grant also included
funding from the newly created Wisconsin Habitat Partnership Fund (Pittman-Robertson or PR),
as well as the Turkey Stamp grant (which started in 2021). However, neither the PR grant, nor
the Turkey Stamp grant, were awarded in 2024 and have not been confirmed in 2025. As such,
both were excluded from the budget. The County Forest DOT Road Aids are expected to remain
fully funded in 2025 at $336/mile.
Starting in 2016, the Department entered into an agreement with the state to assist in the
establishment of timber sales on federal land. Termed Good Neighbor Authority (GNA), as part
of the agreement county staff are essentially contractors of the state with the goal of assisting in
the management of Forest Service properties (exclusively on the Chequamegon-Nicolet National
Forest). All Departmental expenses associated with the establishment of timber sales, as part of
Table 4: Bayfield County Forestry and Parks Department Revenue Summary from Major Grants, Aids, Leases & Agreements
County Forest Wildlife Habitat County Forest Sustainable County Tower Fire
Admin.Improvementa Road Aid Forestry Conservation Leased MOU
2016 $51,382 $7,986 $11,942 $37,500 $0 $20,250 $9,042 $0 $0 $138,102
2017 $53,595 $8,068 $11,953 $0 $24,211 $4,340 $9,314 $39,628 $0 $151,109
2018 $52,938 $8,058 $11,849 $0 $8,014 $16,336 $9,593 $9,393 $9,486 $125,667
2019 $60,704 $20,057 $11,836 $4,375 $4,235 $5,000 $9,881 $41,516 $0 $157,604
2020 $67,100 $53,200 $13,327 $44,783 $0 $5,202 $10,177 $43,284 $0 $237,075
2021 $70,349 $100,395 $13,309 $0 $0 $17,344 $39,517 $32,014 $0 $272,927
2022 $65,860 $21,015 $13,327 $0 $4,558 $39,252 $60,789 $20,280 $0 $225,080
2023 $70,291 $19,907 $13,227 $40,094 $15,000 $96,572 $11,989 $15,048 $0 $282,128
2024c $76,145 $13,500 $13,228 $0 $8,500 $30,000 $28,000 $29,331 $0 $198,704
2025c $76,000 $8,143 $13,228 $0 $5,000 $25,000 $17,309 $21,000 $0 $165,680
Average $64,436 $26,033 $12,723 $12,675 $6,952 $25,930 $20,561 $25,149 $949 $195,408
Avg (3 Yr.)$74,145 $13,850 $13,228 $13,365 $9,500 $50,524 $19,099 $21,793 $0 $215,504
a starting in 2019, includes the Wisconsin Habitat Partnership Grant (Pittman-Robertson); starting in 2021, includes Turkey Stamp funds.
b includes similar donations.
c estimates.
d includes similar lease payments.
Arbor Dayb TotalYearGNA
7
GNA, are reimbursed through the agreement. In addition, the Department is reimbursed
overhead, typically at a rate somewhere between 8 and 9% of total expenses.
The total amount of revenue to be received from the various grants, aids and leases is estimated
to be nearly $166,000 in 2025.
Total Revenues: Forest Management Program
Table 5 summarizes the adopted budget, amended budget and total actual amount of revenue
allocated to the forest management program since 2016 (2024 and 2025 are estimated).
In summary, 2025 budgeted sale of wood revenues increased by roughly 0.6% ($18,000) when
compared to the adopted 2024 budget.
Total revenues for the forest management program are projected to be roughly $3.586 million,
which is roughly 1.5% lower than 2024. The slight decrease is primarily attributed to less grant
and other program revenue expected in 2025.
Revenues: Recreation/Parks Program
Parks/Campgrounds
The Forestry Department was assigned the management of all county owned parks in 2011. The
four county managed parks include three campgrounds: Twin Bear, Delta Lake and Big Rock;
and one day use park: Atkins Lake.
Revenues for the parks come in a variety of forms, including camping (the primary revenue
source), boat launch and boat mooring, among others. Revenues received from camping
generally account for roughly 88% of the total receipts from the parks program.
Table 6 summarizes the actual annual revenues per park since 2016 (2024 and 2025 are
estimated):
Table 5: Total Budgeted and Actual Revenues - Forest Management Program
Calendar Sale of Wood
Year Sale of Wood Total Sale of Wood Total Sale of Wood Total % of Total
2016 $2,925,000 $3,019,180 $3,139,200 $3,233,380 $5,057,393 $5,212,618 97%
2017 $3,110,000 $3,263,241 $3,300,989 $3,454,230 $5,009,892 $5,268,058 95%
2018 $3,230,000 $3,434,430 $3,478,080 $3,682,510 $4,562,243 $4,776,227 96%
2019 $3,325,000 $3,550,201 $3,409,667 $3,634,868 $4,171,667 $4,340,916 96%
2020 $3,355,000 $3,612,325 $3,382,079 $3,650,340 $3,625,794 $3,868,411 94%
2021 $3,000,000 $3,234,107 $3,087,729 $3,321,836 $3,852,290 $4,150,516 93%
2022 $3,115,000 $3,332,105 $3,338,909 $3,563,514 $4,679,087 $4,907,229 95%
2023 $3,275,000 $3,544,081 $3,381,250 $3,661,331 $3,542,059 $3,841,679 92%
2024 $3,387,200 $3,642,120 $3,387,200 $3,642,120 $4,000,000 $4,251,734 94%
2025 $3,400,000 $3,586,180 $3,400,000 $3,586,180 $3,400,000 $3,586,180 95%
Average $3,212,220 $3,421,797 $3,330,510 $3,543,031 $4,190,043 $4,420,357 95%
Avg (3 Yr.)$3,354,067 $3,590,794 $3,389,483 $3,629,877 $3,647,353 $3,893,198 94%
Adopted Budget Amended Budget Actual
8
Since 2011, when the management of the parks first moved to Forestry, total revenues have
increased by over 95%. Achieving that milestone is a direct result of significant modifications
made throughout all facilities, particularly the two most prominent campgrounds, Twin Bear and
Delta Lake.
Since 2012, the Department restructured the number and placement of seasonal sites, with an
emphasis on designating prime locations for transient use and significantly reducing the number
of campsites that could be rented for an entire season.
Another goal of re-structuring was to attract a greater number of transient and day users, with the
hope that more families and individuals could enjoy the facilities. Seasonal sites essentially
provide upfront, guaranteed revenue. So, reducing the number of seasonal campsites available
would come at a short-term cost.
As with any modification, results can be somewhat slow to develop. Revenues declined slightly
in 2013, but slowly increased every year thereafter, until reaching new record levels in 2016.
Revenue growth has continued virtually every year since then.
In 2016, the parks program established a new record in total revenues at $88,721. In 2017, that
record was shattered, as total revenues exceeded the $100,000 mark (at just over $104,000). In
2018, total revenues established yet another record at $106,082, which was promptly eclipsed by
the amount received in 2019 ($115,355).
The campgrounds were completely re-structured in 2020 to address public health and safety
concerns surrounding COVID-19. As a result, transient camping was eliminated at Twin Bear
and Delta Lake campgrounds, while seasonal camping was increased. Numerous additional
changes were also made throughout the campgrounds to address COVID-19 related concerns.
Even with the changes, total revenue in 2020 exceeded expectations and resulted in the second
highest amount on record at nearly $113,000.
Table 6: Annual Distribution of Net Revenues for the Parks Program
2016 $48,472 $6,109 $2,673 $57,254 $23,399 $952 $908 $25,258 $6,209 $0 $0 $6,209 $88,721
2017 $55,965 $5,949 $2,703 $64,617 $29,273 $1,336 $1,096 $31,705 $7,689 $0 $0 $7,689 $104,011
2018 $53,928 $7,559 $2,710 $64,197 $32,601 $910 $1,128 $34,639 $7,246 $0 $0 $7,246 $106,082
2019 $56,775 $7,341 $3,322 $67,439 $39,072 $787 $1,218 $41,077 $6,839 $0 $0 $6,839 $115,355
2020 $49,088 $7,630 $3,863 $60,581 $38,296 $1,592 $1,256 $41,145 $11,263 $0 $0 $11,263 $112,988
2021 $57,014 $7,768 $4,816 $69,598 $48,240 $2,263 $1,438 $51,941 $13,437 $0 $0 $13,437 $134,976
2022 $70,815 $8,223 $4,450 $83,488 $44,734 $1,403 $1,017 $47,153 $13,893 $0 $0 $13,893 $144,535
2023 $66,299 $7,294 $5,626 $79,218 $43,246 $1,043 $1,427 $45,716 $10,678 $0 $0 $10,678 $135,612
2024 $65,000 $7,500 $5,000 $77,500 $45,000 $1,250 $1,250 $47,500 $10,000 $0 $0 $10,000 $135,000
2025 $65,000 $7,500 $5,000 $77,500 $45,000 $1,250 $1,250 $47,500 $10,000 $0 $0 $10,000 $135,000
Average $58,836 $7,287 $4,016 $70,139 $38,886 $1,279 $1,199 $41,363 $9,725 $0 $0 $9,725 $121,228
Avg (3 Yr.)$65,433 $7,431 $5,209 $78,073 $44,415 $1,181 $1,309 $46,905 $10,226 $0 $0 $10,226 $135,204
* Inlcudes boat mooring, boat rental, dump station and shower fees, if applicable.
** Starting in 2015, there is no charge for the use of the Atkins Lake boat launch.
Year Boat
Launch Other*Camp Boat
Launch
Grand
TotalCampBoat
Launch Other*CampTotal Total Total
Twin Bear Delta Lake Big Rock
Other*
9
Twin Bear and Delta Lake campgrounds were both managed with a seasonal only structure in
2021. Precautions related to COVID-19 was the reason to continue with a seasonal only
structure. The number of seasonal sites were increased, as were the rates. As a result, another
record revenue for the parks program was realized in 2021, with nearly $135,000 received.
Transient camping was reinstated at the start of the 2022 season. With the return of transient
camping came another revenue record, a total of nearly $145,000 was generated in 2022.
In addition to the revenue generating activities like camping and the boat launch, improvements
to the beaches, the installation of new playground equipment and investments made in additional
fishing piers have contributed to the dramatic increase in day use, especially at Twin Bear and
Delta Lake. Plus, Wi-Fi was added at both Twin Bear and Delta Lake (which is included in the
rental price).
Revenue in 2023 decreased slightly, to roughly $136,000. The revenue prediction for 2024 is
roughly that same amount.
Table 7 summarizes actual revenues received as part of the Parks program per major category
(2024 and 2025 are estimated):
In 2025, camping revenues are predicted to be nearly $50,000 greater than the amount received
in 2011. Boat launch returns are expected to remain relatively constant, but other revenues are
also expected to increase (primarily as a result of additional boat mooring options). The average
total revenue received over the past three years (2023-2025) is over 60% higher than the average
received between 2013-2015.
To put the camping revenue increase into perspective, one seasonal site produces camping
opportunities for one family (for the entire season). At Twin Bear and Delta Lake, a transient
camping site (non-seasonal) costs $30/night (with some price modifications if rented by the
week). Because seasonal campsites were significantly reduced in number, the increase in
Table 7: Total Parks Revenue by Category
Year Camping Boat Launch Other Total
2016 $78,080 $7,061 $3,581 $88,721
2017 $92,927 $7,285 $3,799 $104,011
2018 $93,774 $8,469 $3,838 $106,082
2019 $102,686 $8,128 $4,540 $115,355
2020 $98,647 $9,223 $5,118 $112,988
2021 $118,691 $10,031 $6,254 $134,976
2022 $129,442 $9,626 $5,467 $144,535
2023 $120,223 $8,336 $7,053 $135,612
2024 $120,000 $8,750 $6,250 $135,000
2025 $120,000 $8,750 $6,250 $135,000
Average $107,447 $8,566 $5,215 $121,228
Avg (3 Yr.)$120,074 $8,612 $6,518 $135,204
10
camping revenues is mainly directly related to an increase in transient campers (though
somewhat tempered by an increase in the seasonal rates).
An additional $10,000 in transient camping translates into about 330 nightly rentals (individuals
or families). So far, the Department has accomplished the goal of increasing the overall use of
our facilities and has significantly increased revenues as a result.
Yurts – County Forest
In late 2016, the Department finished the construction of two rustic yurts. These yurts are
located on county forest land, with the goal of providing rustic camping opportunities for the
public. One yurt is located in the Town of Bayfield, west of Mt. Ashwabay, and the other is
located in the Town of Cable, east of the North End cabin. Both yurts are located adjacent to
designated and maintained non-motorized recreational networks and have direct, four season
access to mountain bike, cross-country ski, snowshoe and hiking trails.
Table 8 summarizes the occupancy rates and net revenues received from each yurt, per location
(2024 and 2025 are estimated).
Each yurt comes equipped with a deck, wood burning stove (firewood provided), two bunkbeds
(full mattresses on bottom and twins on the top), outdoor pit toilet, outdoor fire pit area, and
numerous picnic tables. No power. No linens. No access to potable water. No garbage bins.
Pack out what you pack in ethics apply and people are expected to clean up after themselves. To
date, use has wildly exceeded expectations.
Table 8: Yurt Occupancy (Nights Rented) and Total Net Revenue1
Occupancy Net Revenue Occupancy Net Revenue Occupancy Net Revenue Occupancy Net Revenue
2016 42 $2,369 0 $0 15 $838 57 $3,207
2017 269 $15,641 0 $0 168 $9,905 437 $25,545
2018 260 $14,841 30 $1,712 180 $11,452 470 $28,006
2019 255 $15,982 238 $16,115 167 $10,357 660 $42,454
2020 208 $13,754 214 $14,151 194 $11,897 616 $39,801
2021 318 $21,415 329 $21,870 236 $16,133 883 $59,418
2022 258 $18,732 259 $19,105 172 $13,432 689 $51,269
2023 246 $16,989 234 $15,989 134 $8,970 614 $41,948
2024 217 $15,600 215 $15,400 130 $9,000 562 $40,000
2025 217 $15,600 215 $15,400 130 $9,000 562 $40,000
Total 2,290 $150,922 1,734 $119,742 1,526 $100,984 5,550 $371,649
Average5 250 $16,506 243 $16,861 168 $11,127 610 $44,984
Avg (3 Yr.)227 $16,063 221 $15,596 131 $8,990 579 $40,649
1 The following fees/taxes apply to each reservation: Airbnb 3%; State sales tax 5.5% (Airbnb started collecting state sales tax in 2018);
Cable room tax 4% (only at Cable location); Bayfield room tax 6.5% (only at Bayfield locations).
2 The Bayfield - Evergreen location went live on October 8, 2016. Starting in 2022, the rental rate ranges from $75-$90/night.
3 The Bayfield - Terra Cotta location went live in September 2018. Starting in 2022, the rental rate ranges from $75-$90/night.
4 The Cable location went line on November 12, 2016. Starting in 2022, the rental rate ranges from $75-$90/night.
5 Averages based on one full year of occupancy: Evergreen and Cable since 2017 and Terra Cotta since 2019
Bayfield - Evergreen2 Cable4
Year TotalBayfield - Terra Cotta3
11
The yurt in Bayfield (now called Evergreen) commands an exceptional view of Lake Superior
and the Onion River Valley, while the yurt in Cable provides a classic back country, Northwoods
experience. The hike to the Cable yurt is about 5 to 10 minutes, while the one to Evergreen is
closer to 30 minutes. Both yurts are listed and managed, by the Department, exclusively through
Airbnb, currently ranging from $75.00-$90.00/night (with a max occupancy of 6 people), with
the price fluctuations occurring during the off-season and winter months.
In September 2018, construction was completed on a third rustic yurt. The third unit (now called
Terra Cotta) is located about ¼ mile away from the existing yurt at the Bayfield location. This
yurt also has a commanding view of Lake Superior, facing towards Pike’s Bay. Terra Cotta has
a slightly larger deck than Evergreen, but, otherwise, is nearly identical to the previous two.
In 2017, the revenue budget for yurt rentals was set at a conservative $12,000, which reflected an
occupancy rate of about 25% for each yurt. Actual total yurt net revenues for 2017 were more
than double the budget at just over $25,500 (occupancy rates at the Bayfield and Cable locations
were 73% and 45%, respectively). In 2018, a total of 470 nights were rented across all yurts,
generating a little over $28,000 in total revenue and in 2019 a combined total of 660 nights were
rented generating nearly $42,500 in return.
Slightly more revenues were expected in 2020, but everything changed with COVID-19. The
yurts were closed for the second half of March, as well as all of April and most of May. Once
they were re-opened, numerous days per month were blocked from rental to allow for additional
cleaning and rest time. However, occupancy rates were strong through the rest of 2020 as people
were seeking low risk, outdoor recreational opportunities. As a result, a total of nearly 620
nights and $40,000 in revenue were realized in 2020.
The strong demand for outdoor related recreational opportunities persisted throughout all of 2021
and 2022. As a result, total yurt occupancy and revenue were at an all-time high in 2021, with a
slight decrease in 2022. The collective occupancy rate between all three yurts was an astounding
81% in 2021 and total net revenue was just under $60,000.
Use rates declined by about 20% in 2023, likely a result of post-COVID normalization. To date,
occupancy rates are nearly 35% less than the peak witnessed in 2021. Roughly $40,000 in yurt
revenue is expected in 2024.
A total of $40,000 is budgeted for yurt revenue in 2025. If revenues remain close to predicted,
the yurts will have generated a total of nearly $330,000 by the end of 2024. The total cost of
constructing all three yurts (combined) was roughly $120,000.
A fourth yurt, camper cabin or similar rustic camping structure is being considered as a future
project (though not currently in the 2025 budget).
Revenues: Trails Program
The primary source of revenue for the Trails program comes from the State of Wisconsin in the
form of maintenance on existing, state funded motorized trails. The Forestry and Parks
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Department was assigned the management of the county trails program starting the summer of
2013. This primarily includes the active field management of the county wide, state funded
ATV/UTV and snowmobile trail programs. Promotion and advertising of the state funded trail
system will still be handled by the Tourism Department, but with direct assistance from Forestry
and Parks.
Table 9 summarizes the total amount of annual maintenance funds received per trail type:
Recently, the annual UTV Summer maintenance rate was doubled (from $200/mi to $400/mi).
Additional state grants for new trails, or repairs to existing infrastructure, are also applied for
annually. Awards are based primarily on available funding and are not guaranteed from year to
year. Bayfield County also typically receives a state supplemental snowmobile trail grant every
year (if applicable). These grants can be used to help cover the costs of maintaining trails, where
routine maintenance has exceeded available funds.
Table 10 describes the total amount of snowmobile supplemental payments received since 2016
(2024 and 2025 are estimated).
Supplemental snowmobile funds are also subject to availability, are pro-rated based on the
amount requested from other county applications throughout the state and, therefore, and are not
guaranteed to cover 100% of the overage. Depending on these factors, Bayfield County has seen
Table 9: Mileage and Funding For Trails Managed by Bayfield County1
Trail Type Miles Rate/Mile Total
Snowmobile Maintenance 464.2 $300 $139,260
ATV Summer Maintenance 66 $600 $39,600
ATV Winter Maintenance 173.7 $200 $34,740
UTV Maintenance 66 $400 $26,400
Total 769.9 $240,000
1 Designated motorized trails as part of the state funded network.
Table 10: Snowmobile Supplemental Payments
2016 $56,933
2017 $0
2018 $89,230
2019 $60,925
2020 $169,041
2021 $56,665
2022 $137,783
2023 $221,618
2024 $0
2025 $113,698
Average $90,589
Calendar Year Supplemental
Payment
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supplemental requests funded at rates from 60% to 100%. However, over the last five plus years
the supplemental reimbursement rate has been funded at the 100% level on all eligible expenses.
Most new project grants and supplemental awards (on eligible expenses) are issued after the
completion of the budget. Budgets are typically amended to reflect the value of awarded new
projects.
Over the past few years, the supplemental snowmobile payment has been awarded to cover
100% of all eligible expenses. While the expectation is for that trend to continue, the award is
contingent upon available funds and the level of other related claims (from other counties). The
average amount of supplemental funds received since 2016 is over $100,000. Over the past four
years (not including 2024), the average supplemental payment has been over $140,000. The
total received in 2023 was a record amount, at nearly $222,000!
Due to the lack of sustainable snow conditions, the snowmobile trails were not opened last
season. The first that has happened in the last decade and only second time in the last twenty
years. As a result, total revenue (and expense) associated with the snowmobile trail program will
be significantly lower in 2024. Also meaning that no supplemental funds will be received in
2024. The budget estimates for 2025 will also be lower.
Starting in 2023, the total miles of ATV trail administered by the Department decreased from
86.75 to 66. The reduction was based solely on a detailed recalculation of trail miles on GIS and
not associated with a trail closure. A recent analysis of the trail network on GIS discovered the
discrepancy in total mileage. As a result, the total maintenance funds dedicated to the ATV trail
program was reduced accordingly.
The total estimated revenue budget for trails in 2025 is $353,698 (which reflects the amounts
associated with routine annual maintenance and average snowmobile supplemental). This
represents a decrease of roughly 6% when compared to 2024, primarily due to the decrease in
average snowmobile supplemental payments.
Total Revenues: Forestry, Parks and Trails
Total revenues for the combined management of the Forestry, Parks/Recreation and Trails
programs are estimated to be $4,114,878 in 2025. This represents a decrease of roughly 1.8%
when compared to the 2024 budget. Total estimated revenues are expected to be nearly $4.7
million in 2024, which is roughly 12% greater than the adopted budget.
Table 11 describes total budgeted revenues per program type since 2016 (2024 and 2025 are
estimated).
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As previously stated, due to a variety of reasons, sale of wood revenue has traditionally been
estimated conservatively. Actual returns have routinely exceeded the budget, oftentimes
significantly. From 2007 through 2019, actual sale of wood revenue exceeded budgeted returns
every year, by an average of nearly 40% (see Table 2).
From 2011 through 2019 a total of nearly $12.0 million in surplus timber sale revenue was
deposited into the general fund. Surplus is generally defined as revenue received above and
beyond what the budgeted amount. For example, from 2011-2019 a total of nearly $37.5 million
in timber sale revenue has been received by the Department. Of that total, roughly $25.5 million
was budgeted, with the rest coming as surplus (see Table 2).
Since 2020, timber markets have been significantly influenced by COVID-19 and large regional
mill closures. As a result, and as predicted, total returns have been much lower, but still
exceeding the budgeted amount.
From 2014-2019, the average surplus was nearly $1.6 million. Since 2020, the average is just
over $700,000 (primarily due to the large spike in 2022). Surplus returns of over $600,000 are
expected in 2024.
In general, the reasons for conservative stumpage estimates are numerous, including: 1) as a
reaction to the long-term nature of the standard timber sale contract (as described previously); 2)
due to relative instabilities in wood markets; 3) the resulting unpredictable stumpage prices; 4)
difficulty predicting when some of the older contracts will be harvested; and 5) unpredictable
weather/seasonal conditions, which also significantly impacts logging activities.
To budget accurately, the Department is projecting when a sale will be harvested (at some point
over, potentially, a four-year period, or longer) and forecasting market conditions at the time
Table 11: Total Budgeted Revenues Per Program1
Calendar Forest Parks &
Year Management Rec. Total
2016 $3,019,180 $78,000 $220,385 $298,385 $3,317,565
2017 $3,263,241 $97,500 $186,790 $284,290 $3,547,531
2018 $3,434,430 $115,500 $230,490 $345,990 $3,780,420
2019 $3,550,201 $136,932 $257,437 $394,369 $3,944,570
2020 $3,612,325 $206,000 $287,008 $493,008 $4,105,333
2021 $3,234,107 $155,000 $323,036 $478,036 $3,712,143
2022 $3,332,105 $167,500 $394,551 $562,051 $3,894,156
2023 $3,544,081 $172,500 $314,371 $486,871 $4,030,952
2024 $3,642,120 $175,000 $372,720 $547,720 $4,189,840
2025 $3,586,180 $175,000 $353,698 $528,698 $4,114,878
Average $3,421,797 $147,893 $294,049 $441,942 $3,863,739
Avg (3 Yr.)$3,590,794 $174,167 $346,930 $521,096 $4,111,890
1 Adopted Budget
2 Starting in 2017, includes revenue from yurts.
3 2013 figure includes already approved new trail construction grants when transferred to Forestry
Parks2 Recreation3 Total
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when future sales are sold. Both predictions combine elements of risk and speculation, hence the
conservative estimates. And, more recently, the complications pertaining to COVID-19 and
recent mill closures have created even more uncertainty and market instability.
Potential Revenue: Forest Carbon
Throughout most of 2020, the Department was actively involved in developing a forest carbon
project, with the goal of participating in the voluntary market (selling carbon offsets) under the
American Carbon Registry (ACR) standard, Improved Forest Management (IFM)
methodology.
In February 2021, Bayfield County officially approved moving forward with a forest carbon
project that would involve most of the county forest (roughly 160,000 acres). Contingent upon
it being a good fit with the current mission of the Department, and it didn’t conflict with
County Forest Law. After both contingencies were satisfied, in early April 2021, Bayfield
County entered into an agreement with Bluesource, LLC (now called Anew) to help develop,
register, verify and administer the project.
Anew is currently assisting the county in all aspects of the carbon project including, but not
limited to: development, listing, inventory (through the use of existing CFI plots and data),
growth and yield monitoring, verification, registration, maintenance, administration, marketing
and sales. The agreement with Anew will be for the first 10 years of the project (with an
exclusive option to extend), but the terms of use with ACR will be for a 40 year period.
The results of any forest carbon project could have the potential to alter and/or modify certain
approaches or strategies regarding the sustainable management of the County Forest, as
determined by the Administrator and/or Committee. It also has the potential to influence the
annual budget. Depending on the amount of carbon offsets available to market, as well as the
price per unit during the time of sale, Bayfield County could realize a significant new source of
annual revenue.
In March 2023, Bayfield County approved the framework for how future proceeds from the
carbon program will be invested. The Carbon Offset Reserve Fund (COR) established an
expenditure reserve for county-wide and county forest-wide projects. The COR consists of two
different categories: the county carbon offset reserve (CCOR) and forest carbon offset reserve
(FCOR). CCOR initiatives will have a county-wide reach, while FCOR projects will focus on
natural resource management and recreation. The COR establishes direction for how future
carbon funds will be distributed to each program.
Carbon credits generated from the first reporting period (April 1, 2021-March 31, 2022) were
formally verified and issued for sale (through ACR) in June 2023. A total of 558,755 emission
reduction tons (ERTs) were included in that first issuance. ERTs from the second (April 1,
2022-March 31, 2023) and third (April 1, 2023-March 31, 2024) reporting periods are in the
process of being confirmed. Once the process is completed, it is anticipated that nearly 1.0
million additional ERTs will be included in the next issuance. That next issuance is expected in
Q1 2025.
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As of August 2024, a total of 66,927 credits have been sold as part of seven different
transactions. For a total of just over $1.04 million. As per the terms of our contract, Anew will
first retain carbon returns until all their third-party expenses, directly incurred as part of our
project, have been reimbursed in full. Once addressed, the remaining balance, if any, and all
future returns will be distributed to the county, also as per the terms of our agreement with
Anew.
To date, the county has yet to receive a return. However, it is anticipated that a total of roughly
$410,000 will be received between Q3 2024 and Q1 2025. These proceeds will be allocated to
the carbon account and distributed according to the COR. For this first round of returns, the
Department has requested that 60% be distributed to the FCOR, with the remaining 40%
assigned to the CCOR. Distributing the first round of carbon proceeds in this manner will
allocate roughly $246,000 to the FCOR and $164,000 to the CCOR. Otherwise, the standard
distribution rate is slated to be 60% CCOR and 40% FCOR.
The first returns from the carbon program are expected to arrive in late 2024 and continue
through early 2025. This will provide the first opportunity to budget expenditures from the sale
of carbon credits. All carbon proceeds will be addressed in a standalone account (account 270)
and managed separate from the Department’s standard operating budget. In 2025, the following
expenses have been budgeted from the carbon account:
1. Rec Coordinator position: 50% of total cost. Roughly $52,919.
2. Rec Projects: $40,000.
3. Access Management Projects (Roads and Trails): $50,000.
4. Capital Purchase (Hydroseeder): $15,000.
5. Total $157,919.
6. Remaining Balance: $88,081.
All expenses associated with the carbon project that are incurred by Anew are addressed in the
payment to the county. As such, there will be no direct budgeted county expenses associated
with the management and administration of the carbon project. All future returns will be
accounted for and distributed as per the COR.
Expenditures: Forest Management Program
The forest management program accounts for the vast majority of total expenses within the
Department. The most significant expenses include personnel, general operating costs associated
with managing the roughly 178,000 acre county forest, reforestation, and payments to each
township that contain county forest acreage.
Personnel Expenses
The single most significant expense incurred by the Forestry and Parks Department is personnel,
which includes wages and fringe benefits. Fringe includes costs associated with health
insurance, life insurance, retirement, FICA/Medicare contributions, Forestry and Parks
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Committee per diems and health reimbursement accounts (HRA), if applicable. It also includes
various payouts associated with retirements, if applicable.
In 2011, the management of county parks and campgrounds was transferred from Tourism to
Forestry. In the summer of 2013, the Trails Program was also moved from Tourism to Forestry
and Parks. As part of those transitions, the Department created a new full-time position –
Recreation Forester. In 2022, the Recreation Forester position was re-named to Recreation
Specialist and a second position was added.
In 2018, the Department began the implementation of a Continuous Forest Inventory program
(CFI). In addition to CFI, the Department also made a commitment to fully implement a system
of forest regeneration monitoring, which began as the Forest Regeneration Metric (FRM), but
has since evolved into the Continuous Regeneration Survey (CRS). As a result, a new position,
Inventory and Analysis Forester, was created. In addition to managing the CFI and CRS
programs, this position is also be charged with performing various analyses of the data; the
management of various databases; the development of various summaries and reports, including
those needed for the carbon project; and numerous other field forestry related tasks, including
timber sale establishment. Please refer to the Forestry and Parks Work Plan for more detailed
information on CFI and CRS.
Table 12 summarizes the total budgeted expenses pertaining to wages and fringe benefits since
2016 (2024 and 2025 are estimated).
Table 12: Summary of Budgeted Personnel Related Expenses 1,2,3,4
Year Wages Fringe1 Total
2016 $501,233 $244,795 $746,028
2017 $505,777 $255,124 $760,901
2018 $590,108 $326,656 $916,764
2019 $614,886 $322,266 $937,152
2020 $637,274 $314,915 $952,189
2021 $646,437 $288,779 $935,216
2022 $718,768 $281,509 $1,000,277
2023 $750,094 $274,823 $1,024,917
2024 $806,897 $300,578 $1,107,475
2025 $832,448 $325,837 $1,158,285
Average $660,392 $293,528 $953,920
Average (3 yr)$796,480 $300,413 $1,096,892
1 includes insurances, retirement & FICA
1 In 2025, Fringe also includes sick leave and vacation payout for one retirement.
2 The Recreation Forester was added in 2014.
3 Budgeting for work associated with GNA began in 2018.
4 The Inventory and Analysis Forester was added in 2018.
4 An additional Recreation Specialist position was added in 2022.
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The Department currently consists of 11 full time positions including: 4 Foresters, 1 Inventory
and Analysis Forester, 2 Recreation Specialists (though one position is currently vacant), 1
Forest Technician, 1 Office Manager, 1 Assistant Administrator and 1 Administrator (note:
nearly half of the Administrator’s salary and benefits are reimbursed to the county by the
Wisconsin DNR, through the County Forest Administrator grant). In addition to full-time staff,
one, and sometimes two interns are also added during the summer months. Though a summer
intern is not being considered in 2025.
Even though the responsibilities of the Rec Specialist are almost exclusively tied to the Parks and
Recreation programs, the wage and fringe for the position are included in Table 12 to summarize
the overall impact of personnel related expenses on the Department’s budget.
The 2025 budget also incorporates the conversion of one Recreation Specialist position
(currently vacant) to a Recreation Coordinator. The Coordinator position would provide a lead
role in rec program development and management. The total cost of this position (wage and
fringe) has been addressed as 50% in the operating budget and 50% from the carbon account.
Aside from the additions of new full-time staff (Forester added in 2011; Rec Specialist added in
2013 and 2022; Inventory and Analysis Forester added in 2018), and the associated annual wage
increases, the cost of health insurance has been the biggest contributor to the increase in
personnel expenses.
Since 2016, the total cost associated with wages has increased by nearly 70%, primarily driven
by the addition of three new full-time positions during that time. While the cost of fringe has
increased by nearly 35% during that same time frame, primarily a result of increases in health
insurance.
In 2025, total personnel expenses are expected to be around $1.16 million, which is an increase
of roughly 4.5% when compared to 2024 (and tempered slightly due to 50% of the Coordinator
position budgeted in the carbon account).
Township Payments
The second most significant recurring budgeted expense(s) are combined payments to towns.
Townships that contain county forest acreage receive a state mandated payment equal to ten (10)
percent of net revenues generated from the sale of wood (stumpage) on county forest lands. The
distribution of this money is based solely on the percentage of acreage contained within each
township, regardless of where actual timber harvesting occurred.
Table 13 summarizes the total annual payments distributed by the towns since 2016 (2024 and
2025 are estimated). Again, only those towns that contain county forest lands receive
compensation. The 10% timber sale (stumpage) payments, as well as the Town Road Aids are
distributed by the county, while the DNR PILT payment is distributed by the state.
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The amount of stumpage revenue sharing payments distributed to the towns is directly related to
the annual performance of the timber sale program. When revenues are strong, like in 2016 and
2017, payments to the towns are higher. When markets are poor and overall returns are lower,
like in 2020 and 2023, payments to the towns are also lower. Stumpage returns are expected to
outperform the budget in 2024. But, as stated previously, revenue is being estimated even more
conservatively than normal in 2025. As a result, the 10% township payment is budgeted at
$340,000 in 2025.
In 2010, the Department adopted a Town Road Improvement Aid program. This program
initially appropriated 1% of the total sale of wood revenues to town road improvement projects
(triggered when actual revenues exceed budgeted revenues by 1%). The Town Road Aid fund
was established to assist towns with the maintenance of core town roads that service county
forest lands.
In 2014, the Forestry and Parks Committee increased this fund to 2% of the sale of wood
revenues, with a cap of $80,000, and removed the trigger. A total of $75,000 was budgeted in
2019 (due to anticipated revenues being lower than $4.0 million).
In 2019, the Forestry and Parks Committee voted to increase the fund up to 3% and remove the
cap. As a result, a total of $90,000 was budgeted in 2020. However, with the unstable, COVID-
19 influenced timber markets, and subsequent reduction in the stumpage revenue budget, Town
Road Aids were lowered to $60,000 in 2021-2024. A total of $60,000 will also be budgeted in
2025.
Table 14 describes the total acres of county forest land contained within each township (as of
July 1, 2024).
Table 13: Total Annual Payments to Townships
Year 10% Timber Sales Town Road Aids1 DNR PILT2 Total
2016 $504,200 $85,267 $51,598 $641,065
2017 $500,990 $67,034 $51,598 $619,622
2018 $456,224 $81,700 $51,598 $589,522
2019 $417,166 $71,500 $52,725 $541,391
2020 $362,579 $85,750 $52,725 $501,054
2021 $385,229 $63,468 $52,725 $501,421
2022 $467,909 $53,000 $110,722 $631,631
2023 $354,206 $46,545 $109,927 $510,678
2024 $400,000 $60,000 $112,384 $572,384
2025 $340,000 $60,000 $112,384 $512,384
Average $418,850 $67,426 $75,839 $562,115
Avg. (3 Yr.)$364,735 $55,515 $111,565 $531,815
1 Town Road Aids increased in 2014 and 2020.
2 Payment made by the DNR based on $0.30 per acre of county forest land in each Township
2 PILT payment increased to $0.63 per acre starting in 2022.
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The DNR PILT payment (payment in-lieu of taxes) was increased starting in 2022, from
$0.30/acre to $0.63/acre. Bayfield County lobbied strongly for this increase, which hadn’t been
adjusted in over 30 years. PILT payments are made directly to the towns by the DNR, so have no
direct bearing on the county’s budget. But they are a significant source of revenue to the towns.
The total compensation to townships is expected to be roughly $570,000 in 2024 and a little over
$510,000 in 2025.
Reforestation
Table 15 summarizes total reforestation expenses since 2016 (2024 and 2025 are estimated).
Table 14: County Forest Acres per Township
Township Acres % of Total
Barnes 40,540.36 22.73%
Bayfield 34,327.14 19.24%
Hughes 24,660.68 13.82%
Bell 15,692.63 8.80%
Bayview 13,151.18 7.37%
Port Wing 9,036.18 5.07%
Russell 7,402.25 4.15%
Clover 6,967.62 3.91%
Tripp 6,539.52 3.67%
Iron River 6,126.37 3.43%
Cable 5,556.33 3.11%
Orienta 4,720.00 2.65%
Grand View 2,520.00 1.41%
Namakagon 546.80 0.31%
Lincoln 480.00 0.27%
Washburn 80.00 0.04%
Mason 40.00 0.02%
Total 178,387.06 100.00%
Table 15: Reforestation Expenses1
Year Budget Actual
2016 $175,000.00 $144,771.21
2017 $145,000.00 $120,031.63
2018 $140,000.00 $103,423.48
2019 $91,630.00 $72,301.74
2020 $95,000.00 $103,396.87
2021 $111,816.00 $106,983.69
2022 $133,000.00 $133,240.63
2023 $222,215.00 $201,238.54
2024 $180,240.00 $180,240.00
2025 $187,000.00 $187,000.00
Average $148,090.10 $135,262.78
Avg. (3 Yr.)$196,485.00 $189,492.85
1 Also includes barrens related expenses.
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Bayfield County maintains one of the larger public land reforestation programs in the state.
Reforestation expenses come in a variety of forms including planting, seeding, competition
control or release, site preparation, and, on occasion, seedling protection. The treatment of
invasive species has also been recently added to the list.
In the past, most of the reforestation budget revolved around artificial regeneration (planting and
seeding). Expenses related to natural regeneration (red oak, northern hardwoods, paper birch,
etc) are starting to increase and are predicted to become a more prominent component of the
reforestation budget. Natural reforestation activities such as site preparation, competition
control, and protection from browsing (by white-tailed deer) are all expected to increase
significantly in the future. The reforestation account also incorporates costs pertaining to barrens
development and maintenance.
Total reforestation related expenses are estimated to be $187,000 in 2025. This represents an
increase of about 4% when compared to budgeted costs in 2024. Most reforestation projects are
directly related to previously completed forest management activities. As such, scheduled
reforestation projects are often highly variable, which directly impacts the expense budgets
associated with each activity. This generally accounts for the relatively high degree of
variability in the reforestation budget. A good example being the $95,000 budgeted in 2020
compared to over $222,000 budgeted in 2023.
Various grants and aids are commonly used to help offset some expenses associated with the
reforestation and barrens management programs. Most are competitive and unknown during the
time of budget development. Some of the more regular and/or substantial grants or aids that
have been awarded in the past include DNR Wildlife Habitat Partnership (Pittman-Robertson),
DNR Turkey Stamp and Arbor Day. These awards have the potential to significantly decrease
direct out of pocket expenses associated with the reforestation program. Similar grants will be
pursued in late 2024 and throughout 2025. If new grants are awarded, some reforestation and
barrens management/development expenses could be offset through additional revenue sources.
The reforestation budget doesn’t totally reflect the true breadth and scope of the reforestation
program. As previously stated, throughout the year, numerous grants and/or aids are awarded
that help offset some costs. In most cases, budgets for these grants are unique and tracked
through dedicated, separate accounts. The total actual cost of the reforestation program is
typically greater than the budgeted amount (in the reforestation account), depending on the
number and size of grants and/or aids received during the calendar year.
Barrens development and maintenance related expenses are included in the reforestation budget
and have also increased over the past few years. In 2025, expenses associated with barrens
management comprise about 10% of the reforestation budget. This amount is lower than the
previous few budgets, primarily because the Department purchased a roller chopper (via an
Enbridge Ecofootprint grant), which will be used to accomplish a significant amount of
maintenance and development work.
Of the 2025 budget for reforestation, roughly $83,000 is for planting and seeding related
expenses. Approximately $59,000 is for site preparation, plantation maintenance and
22
competition control. Roughly $15,000 is slated for timber stand improvement (primarily in oak
and northern hardwood stands) and $19,000 is for barrens management and/or development
projects. The remaining amount, roughly $11,000, is for the control of invasive species
(primarily on forest roads in the Barrens Management Areas).
Operating Expenses
Operating expense is a general synthesis of various accounts that include nearly everything
required to administer all programs associated with the management of the county forest. The
most significant operating expenses include: mileage for the fleet of vehicles; materials and
supplies for the establishment of timber sales; utilities for the garage; data processing and office
supplies; repair, maintenance and improvements of roads and trails; repair and maintenance of
field equipment and vehicles (ATV’s, snowmobiles, etc.); the expenditure of numerous grants,
aids, awards, agreements and/or loans; publications, communications (i.e. cell phones),
subscriptions, dues and professional development; and, more recently, expenses pertaining to the
development, improvement and maintenance of recreational trails (located on county forest
land).
The budget for 2025 also includes funding from the Good Neighbor Authority (GNA)
agreement, which is offset by an equal amount of revenue. The completion of other previously
approved grants (which are also offset by added revenue) also contribute to operating expenses.
Operating expenses are projected to be roughly $204,057 for 2025, which is an increase of
roughly 1% when compared to the budgeted expenses for 2024 (see Table 16 below).
Total Expenses: Forest Management Program
Table 16 displays total budgeted expenses incurred per account type since 2016 (2024 and 2025
are estimated):
Table 16: Forest Management Program Expense Summary per Account Type
Year Personnel Operating Reforestation Town Payment Total
2016 $683,966 $506,921 $175,000 $370,000 $1,735,887
2017 $684,563 $189,106 $145,000 $580,989 $1,599,658
2018 $838,367 $167,150 $140,000 $536,224 $1,681,741
2019 $851,743 $183,935 $91,630 $492,167 $1,619,475
2020 $863,431 $204,003 $95,000 $452,579 $1,615,013
2021 $847,037 $280,507 $111,816 $445,229 $1,684,589
2022 $832,067 $178,888 $133,000 $527,909 $1,671,864
2023 $854,806 $257,124 $222,215 $414,206 $1,748,351
2024 $975,854 $201,401 $180,240 $393,000 $1,750,495
2025 $1,019,290 $204,057 $187,000 $400,000 $1,810,347
Average $845,112 $237,309 $148,090 $461,230 $1,691,742
Avg. (3 Yr.)$949,983 $220,861 $196,485 $402,402 $1,769,731
23
Total forest management program expenses are estimated to be $1,752,991 in 2024. This
represents an increase of a little less than 3% when compared to 2023.
Expenses: Parks Program
Expenses relating to the management of the parks program are generally far less than those
associated with managing the county forest. For the purposes of the budget, the parks program
consists of three campgrounds (Twin Bear, Delta Lake and Big Rock), one day use park (Atkins
Lake) and the three rustic yurts.
Table 17 displays the annual budgeted expenses for the parks program since 2016 (2024 and
2025 are estimated).
Primary expenses include contractual services for the caretaking of the grounds and facilities,
waste management (garbage removal), utilities (electric and propane) and general repair and
maintenance.
In the campgrounds, the caretaking of the facilities and grounds, as well as hosting and managing
reservations are all duties performed by a contractor. The estimated cost of these services is
roughly $47,000 in 2025. The repair and maintenance of all four parks and three yurts, as well
as all utilities, communications and miscellaneous fees are estimated to be approximately
$32,000.
The largest recurring direct expense associated with managing the three rustic yurts is firewood
(the Department maintains a regular supply of dry firewood on site). Contractual services are the
largest parks management expense.
Table 17: Annual Budgeted Expenses For the Parks Program
2016 $35,000 $11,950 $11,000 $1,400 $59,350 $56,409
2017 $34,000 $11,650 $12,500 $1,350 $59,500 $56,775
2018 $37,000 $11,750 $9,000 $1,155 $58,905 $71,175
2019 $38,500 $12,650 $10,000 $1,850 $63,000 $70,123
2020 $44,000 $14,750 $10,250 $2,575 $71,575 $71,037
2021 $45,000 $14,500 $9,750 $1,950 $71,200 $79,561
2022 $46,000 $15,150 $12,900 $1,725 $75,775 $90,120
2023 $46,506 $15,650 $13,400 $1,935 $77,491 $80,616
2024 $46,101 $15,300 $12,500 $2,010 $75,911 $76,456
2025 $46,673 $16,000 $13,100 $2,750 $78,523 $78,523
Average $41,878 $13,935 $11,440 $1,870 $69,123 $73,080
Avg. (3 Yr.)$46,427 $15,650 $13,000 $2,232 $77,308 $78,532
1 Yurt related expenses added for 2017
2 Printing and Permit Related Expenses
ActualYearContractual
Services Utilities Repair &
Maintenance1 Other2 Total
24
Repair and maintenance of the two county forest yurts were first added to the budget in 2017.
Expenses that are typically associated with the maintenance of the yurts are: firewood (for the
woodstoves), restocking basic supplies (i.e. toilet paper); pumping out the pit toilets (when
necessary); permit fees; road and trail maintenance (that provide access to the yurts); and other
general supplies and repairs.
Total expenses for the parks program (including yurts) in 2025 is estimated to be $78,523. This
represents an increase of about 3% when compared to the budget for 2024. An increase in
contractual services and utility costs are the primary reasons for the rise in expenses.
Expenses: Trails Program
The management of the trails program primarily involves maintaining existing motorized trail
networks (snowmobile, ATV, UTV and Winter ATV). This typically just involves utilizing the
annual allocation of maintenance funds provided by the State of Wisconsin, with expenditures
generally offsetting revenues.
Occasionally, new grants are awarded for the construction of new trails, installation of new
bridges, or major repairs to existing infrastructure (trail and/or bridge rehabilitation).
Expenditures also typically equal revenues on all new grant projects. All new grants, as well as
any supplemental grants, are typically awarded after the budget is approved, and, if necessary,
would require a budget amendment.
Table 18 summarizes the operational expense budget for recreation. This primarily involves the
management of the state funded motorized trails program, but also includes minor expenses
associated with rec properties that are managed internally (2024 and 2025 are estimated).
Table 18: Recreation Expenses1
Year Budget2 Actual
2016 $339,997 $369,493
2017 $186,790 $155,931
2018 $609,620 $673,234
2019 $332,792 $336,744
2020 $404,760 $353,657
2021 $316,286 $354,526
2022 $463,209 $405,495
2023 $460,917 $438,970
2024 $384,595 $258,845
2025 $365,498 $365,498
Average $386,446 $371,239
Avg. (3 Yr.)$403,670 $354,438
1 Trail and rec property related expenses.
1 Not including costs associated with Rec staff.
2 Amended budget.
25
Total expenditures for managing the state funded motorized trails in 2025 is estimated to
generally equal revenues at roughly $354,000 (see Tables 9 and 10). Funds associated with
managing the state funded motorized trails are roughly 97% of the recreation expense budget.
Over the past decade plus, the Department has made it a priority to optimize the production of
forest products, while striving to maximize public benefits on county forest lands. This goal was
multi-faceted, as the county forest provides a myriad of different benefits.
County forests were established primarily to optimize the production of forest products.
Sustainable forest management not only benefits the county directly through timber sale receipts,
but also provides raw forest products to local and regional businesses. In general, for every
$1.00 generated by the county through stumpage revenue, an additional $27.00 is stimulated
within local and regional economies.
Other uses, like recreation, are also recognized as important functions of the county forest.
Recently, the Department began increasing efforts to improve and/or expand recreational
opportunities on the county forest. The yurt projects and improvements to the Lost Creek Falls
hiking trail are two good examples.
Since improving the Lost Creek Falls trail, average use has increased by about twenty-fold, from
around 10 users a week to nearly 200 per week. Over the past few years, an average of over
10,000 people annually have hiked the trail to Lost Creek Falls. Improving recreational
opportunities has some direct benefits to the county i.e. revenues from the new yurt projects, but
most of the benefit derived from recreation is indirect (when only considering the impact to the
Department’s operating budget).
Recreational opportunities have the potential to reach well beyond the economic impact. It
provides opportunities for individuals and families, whether local or transient, to get out and
enjoy our beautiful natural resources. And there’s a lot of public lands to enjoy. With nearly
500,000 acres of public land, Bayfield County has more public forests than any other county in
Wisconsin.
Increases in recreation also creates additional challenges. As previously stated, county forests
were established to optimize the production of forest products. Those who choose to recreate on
the county forest will likely encounter timber management. The challenge will be to develop
more effective ways to communicate the goals and objectives of the forest management program
and provide educational opportunities to those recreating near harvested areas. Informational
signs or kiosks along well used trails may be one way to start the process.
Over the past few years, Bayfield County has acquired numerous recreational properties.
Siskiwit Falls (in 2018) and Fire Hill (in 2019) are both roughly 100 acre properties that will be
managed, in part, for various public recreational uses.
Combined with the Jolly/Pike’s Creek property that was acquired in 2005 (with improvement
occurring in 2008/2009), Bayfield County has significantly increased public recreational
opportunities (and associated workloads). Including numerous partnerships with recreational
26
organizations who have been approved to provide additional opportunities. See the Forestry and
Parks Department Annual Work Plan for more information on the various rec properties.
In addition to managing the state funded motorized trails, the 2025 budget includes roughly
$11,800 for non-motorized trail maintenance and development. An additional $40,000 in
recreation related expense has been budgeted in the carbon account (270). Other trail/rec
improvement projects are being planned in 2024 and will continue into 2025, including work at
Siskiwit Falls, Fire Hill, Jolly and/or Big Rock campground (within the 40 acre wooded parcel),
and various lake access projects. If additional funding has been secured, a future budget
amendment may be required.
Total Expenses: Parks and Recreation Programs
Table 19 represents the total budgeted expenses for the parks and recreations programs. This
also includes personnel related expenses attributed to the Recreation position(s).
The total combined expenses for the parks and recreation programs is estimated to be roughly
$583,000 in 2025. This represents a decrease of roughly 2% when compared to 2024. A
decrease in the snowmobile trail program (primarily fueled by a lower supplemental payment),
as well as shifting 50% of the cost of the Rec Coordinator position to the carbon account, are the
primary reasons for the decrease.
Table 19: Total Expenses: Parks and Recreation Programs1
Motorized
Trails3
County
Recreation4
Total
Recreation
2016 $59,350 $339,997 $62,062 $402,059 $461,409
2017 $59,500 $186,790 $76,338 $263,128 $322,628
2018 $58,905 $609,620 $78,307 $687,927 $746,832
2019 $63,000 $231,537 $186,664 $418,201 $481,201
2020 $71,575 $336,760 $156,758 $493,518 $565,093
2021 $71,200 $312,036 $92,429 $404,465 $475,665
2022 $75,775 $440,459 $190,960 $631,419 $707,194
2023 $77,491 $449,683 $181,345 $631,028 $708,519
2024 $75,911 $372,720 $143,496 $516,216 $592,127
2025 $78,523 $353,698 $150,795 $504,493 $583,016
Average $69,123 $363,330 $131,915 $495,245 $564,368
Avg. (3 Yr.)$77,308 $392,034 $158,545 $550,579 $627,887
1 amended budget.
2 includes all campgrounds, yurts and Atkins Lake park.
3 includes all state funded motorized trails (snowmobile and ATV/UTV).
4 includes non-motorized trails, other rec properties (i.e. Siskiwit Falls, Jolly) and costs
associated with the Recreation Specialist positions and seasonal interns.
TotalYearParks2
Recreation
27
Total Expenditures: Forestry, Parks and Trails
Total expenses for the combined management of the Forestry, Parks and Trails/Recreation
programs are estimated to be approximately $2.393 million in 2025. This represents an increase
of roughly 2% when compared to the 2024 budget. Costs associated with wage and fringe
increases are the primary reason for the change.
Table 20 describes the total budgeted expenses for the Forestry and Parks Department per
program type since 2016 (2024 and 2025 are estimated).
Since 2016, expenses pertaining to the management of the county forest have increased
approximately 10%. The three positions added since 2011, increases in general personnel costs,
fluctuating reforestation expenses and larger payments to townships (as per 10% revenue sharing
and increases in the Town Road Aid fund) all contribute to this overall increase.
Also since 2016, expenses pertaining to the management of the parks and recreation programs
have more than doubled. A significant reason for the increase is associated with personnel costs
(adding rec staff), as well as increases in state funded motorized trail funds.
Both recreation positions were primarily created to address the additional workloads associated
with the parks and rec/trails programs. As such, the increases in expenses associated with those
positions are not directly attributed to the Forest Management program, but have been applied to
the costs associated with Parks and Recreation. Transitioning from one Rec Specialist position
to a Rec Coordinator will result in only a relatively minor increase in cost (roughly $7,000).
Park expenses have remained relatively stable over the past few years, but fluctuations in
motorized trail costs are largely associated with maintenance funding levels, snowmobile
supplemental payments and awarded rehab/improvement project grants. Motorized trail grants
Table 20: Total Budgeted Expenses per Program1
2016 $1,735,887 $461,409 $2,197,296
2017 $1,599,658 $322,628 $1,922,286
2018 $1,681,741 $746,832 $2,428,573
2019 $1,619,475 $481,201 $2,100,676
2020 $1,615,013 $565,093 $2,180,106
2021 $1,684,589 $475,665 $2,160,254
2022 $1,671,864 $707,194 $2,379,058
2023 $1,748,351 $708,519 $2,456,870
2024 $1,750,495 $592,127 $2,342,622
2025 $1,810,347 $583,016 $2,393,363
Average $1,691,742 $564,368 $2,256,110
Avg. (3 Yr.)$1,769,731 $627,887 $2,397,618
1 Amended budget
Forest
Management
Parks and
Recreation TotalYear
28
are typically zero-sum items in the budget, meaning revenues offset expenditures (as with most
grants), but they still contribute to the overall bottom line.
Additionally, starting in 2019, a dedicated amount of funds have been allocated to non-motorized
trail maintenance and development. More significant projects are addressed through capital
requests.
Capital Expenditures: Forestry, Parks and Trails
Capital expenditures are more discretionary in nature and are tracked separately from dedicated
Forestry and Parks accounts, but still contribute to the overall bottom line of the budget.
The capital expenses were included to illustrate the total impact of the Forestry and Parks
Department on the overall county budget. The value of capital projects listed for 2024 are
proposed and are subject to modification, as per the final budget development process.
Table 21 displays the total budgeted and actual capital expenditures since 2016 (2024 and 2025
are estimated):
Since 2020, four major capital projects have been completed or are still in the process of being
addressed. This includes the roughly $700,000 Delta Landfill repair project (still in progress, but
budgeted every year since 2020, with most expenses attributed in 2022); the 2,001 acre, $2.525
million Sand River land acquisition project (completed in 2023); the 1,581 acre, $1.028 million
Bark River land acquisition project (completed in 2023); and the $240,000, 160 acre Lost Creek
land acquisition project (completed in 2022).
Work on the Delta Landfill project was mostly completed in 2022. The FEMA grant associated
with the project was closed in 2023, but, to date, is still under final review. Revenue from that
grant is expected to arrive in 2025.
Table 21: Total Capital Expensesa
Budget Actual Budget Actual
2016 $0 $0 $78,100 $69,338
2017 $0 $0 $110,503 $85,469
2018 $0 $0 $79,000 $78,789
2019 $0 $0 $109,500 $175,460
2020b $657,400 $315,422 $734,100 $7,082
2021b $797,506 $696 $837,750 $22,297
2022b $2,137,500 $1,646,345 $2,960,160 $1,079,298
2023b $3,059,893 $3,480,908 $4,714,392 $3,977,230
2024b $259,400 $1,291,915 $480,800 $489,050
2025 $0 $0 $178,800 $178,800
Average $582,558 $569,339 $893,754 $553,247
a Adopted budget.
b Amended budget.
Year Revenue Expense
29
In 2025, the requested capital projects include: a dump truck (used Highway truck to
significantly save on expense); logging/snowmobile trail bridge (over the Ounce River); a
hydroseeder (sharing expense 50/50 with the Highway Department); signs for the barrens
management areas; concrete trash bins (at three different park locations); drone replacement;
chainsaw replacement; culverts (to replenish stock); retaining walls at Twin Bear campground
(third and final phase of an ongoing project); native plant demonstration garden at the Siskiwit
Falls property (working with the Chequamegon Chapter of Wild Ones); improvements at the Fire
Hill property (carry over from 2024) and improved emergency access to the Lost Creek Falls
trail. These items are estimated to cost a total of $178,800.
Rec development and improvement projects, including trail work and rehabilitation, various park
development and campground infrastructure projects, as well as addressing various forest
management concerns/issues, including roads and trails, are expected to have an increasingly
greater impact on future budgets.
The 2024-2025 outlook for capital projects, that are expected to be influenced by future carbon
returns (and administered via the FCOR) will include, but not be limited to: the development
and administration of a long-term recreation grant; extensive repairs and improvements to
park/campground infrastructure; recreational development and improvement projects on various
properties; upgrades and improvements to numerous county forest roads; additional yurt or
camping structure; high priority parcels for land acquisition projects; insects, disease and
invasive species issues; wildlife habitat development and improvement; and projects pertaining
to silvicultural challenges and climate resiliency. Many of these categories are expected to
become annual requests and will require long-term commitments.
NET RETURNS: FORESTRY, PARKS AND TRAILS
Table 22 best communicates the overall impact of the Forestry and Parks Department on the
county budget: the total budgeted and actual net returns (excluding capital and carbon) from the
Forestry, Parks and Trails programs since 2016 (2024 and 2025 are estimated).
Table 22: Forestry and Parks Department Budget Summary: Total Net Levy Contributions1
Budget Actual Budget Actual Budget Actual Budget Actual
2016 $3,233,380 $5,306,142 $1,735,887 $1,725,600 $417,997 $321,505 $461,409 $437,978 $1,454,081 $3,464,068
2017 $3,454,230 $5,267,906 $1,599,658 $1,613,202 $284,290 $370,524 $322,628 $214,066 $1,816,234 $3,811,161
2018 $3,682,510 $4,776,227 $1,681,741 $1,641,093 $625,265 $671,962 $746,832 $759,409 $1,879,202 $3,047,687
2019 $3,634,868 $4,340,916 $1,619,475 $1,525,231 $483,874 $527,289 $481,201 $492,277 $2,018,066 $2,850,697
2020 $3,650,340 $3,868,411 $1,615,013 $1,527,911 $534,085 $545,546 $565,093 $512,722 $2,004,319 $2,373,323
2021 $3,321,836 $4,150,516 $1,684,589 $1,631,802 $567,683 $583,437 $475,665 $522,266 $1,729,265 $2,579,885
2022 $3,563,514 $4,907,229 $1,671,864 $1,638,381 $679,251 $598,174 $707,194 $663,825 $1,863,707 $3,203,197
2023 $3,661,331 $3,841,679 $1,748,351 $1,685,137 $627,667 $639,506 $708,519 $589,195 $1,832,128 $2,206,853
2024 $3,642,120 $4,251,734 $1,750,495 $1,831,342 $547,720 $421,720 $592,127 $416,671 $1,847,218 $2,425,441
2025 $3,586,180 $3,586,180 $1,810,347 $1,810,347 $528,698 $528,698 $583,016 $583,016 $1,721,515 $1,721,515
Average $3,543,031 $4,429,694 $1,691,742 $1,663,005 $529,653 $520,836 $564,368 $519,142 $1,816,574 $2,768,383
Avg. (3 Yr.)$3,629,877 $3,893,198 $1,769,731 $1,775,609 $568,028 $529,975 $627,887 $529,627 $1,800,287 $2,117,936
1 Amended budget, excluding capital and carbon.
Calendar
Year
Forest Management Parks & Recreation Total Levy
Contribution
Budgeted
Total Levy
Contribution
Actual
Revenue Expense Revenue Expense
30
The figures presented in Table 22 are based upon the amended budget. The amended budget
provides an accurate representation of actual overall activity for each given year. However,
when contrasting one budget to another, it is a challenge to produce equal and objective
comparisons between a proposed budget (or one that is just adopted) to one that has been
adjusted (or amended), oftentimes significantly so, throughout the year. Unless otherwise noted,
nearly all of the tables and associated discussion contained within this narrative are based upon
the adopted budget for each respective year.
Forestry and Parks is one of only a few county departments that contributes to the county levy
(meaning more money is deposited into the general fund than is spent by the department). The
budgeted levy contribution (or net deposits) for 2025 is expected to be over $1.72 million. This
represents a decrease of roughly 6.8%, when compared to the budget for 2024.
The actual net levy contribution for 2024 is expected to be over $2.4 million. This would be
about 30% higher than the budgeted amount and nearly 10% greater than the actual net levy
contribution for 2023. Stronger than expected timber sale revenue received in 2024, fueled by
the record amount of revenue generated during the first half of the year, is the primary reason for
the expected surplus returns in 2024. A decrease in expected snowmobile supplemental
payments, as well as lower levels of known grant funding, combined with an increase in
personnel related expenses are the primary reasons for the decrease in net levy contributions
expected in 2025.
Nearly all of the surplus net levy contributions (Table 22) are attributed to solid sale of wood
figures, primarily associated with past strong markets for new timber sales, as well as efforts to
fully capture the sustainable harvest potential of the county forest (see Table 1). However, as
previously stated, markets have receded, which has persisted since the COVID-19 pandemic. As
a result, stumpage revenues are expected to remain on the lower side of average into 2025.
Additionally, due to the abnormally high level of harvesting activity that occurred during the first
half of 2024, there is a stronger probability that stumpage returns will underperform in 2025.
Since 2014, a total of nearly $13.0 million in surplus stumpage revenue (where actual returns
have exceeded the budgeted amount) has been returned to the general fund.
To summarize the proposed 2025 operating budget, which includes the Forest
Management, Parks and Trails/Recreation programs: total levy contribution (net
return/deposit) for 2025 is budgeted to be $1,721,515.
OTHER REFERENCE MATERIAL
For additional information regarding the forest management and recreation programs, please
review the Annual Work Plan, Annual Accomplishment Report and Comprehensive Land Use
Plan. All documents are available on the Department’s website at:
https://www.bayfieldcounty.wi.gov/243/Plans-Reports
31
DEPARTMENT ORGANIZATIONAL CHART
FORESTRY AND PARKS COMMITTEE
Fred Strand, Chair Larry Fickbohm
Steve Sandstrom, Vice-Chair Charly Ray
Jeff Olsen
DEPARTMENT STAFF
Jason Bodine
Administrator
Mike Amman
Forester
Andrew O'Krueg
Forester
Jeremiah Neitzel
Forester
Caleb Brown
Forester
Jason Holmes
Inv & Analysis Forester
Vacant
Rec. Specialist
Lindley Mattson
Rec. Specialist
John Mesko
Forest Technician
Steve Probst
Asst. Administrator
Deanna Regan
Office Manager
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Barrens Signs.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Signs $8,000.00
Total Project Cost: $8,000.00
Project Description: Provide detail/rationale on the need for this item/project.
Work on the Barnes and Bass Lake Barrens areas has increased significantly over the past few years.
This includes development and maintenance activities, as well as investments in machinery. Both areas
are ready for informational and/or road signs. That would provide the public with a little more
information regarding each barrens area, as well as future goals/plans. This could involve a combination
of general roadside property signs (similar to what you see on federal or state lands along major
highways), as well as smaller informational kiosks, which provide more context and maps. We will
continue to work with the DNR on content development and messaging.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Chainsaw.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Chainsaw (replacement) $1,000.00
Total Project Cost: $1,000.00
Project Description: Provide detail/rationale on the need for this item/project.
A quality chainsaw is one of the more iconic and necessary tools of the forest management profession.
We maintain a few in the fleet and generally run them for a long time. However, most are now over ten
years older and no longer as reliable. The goal is to start replacing them. Starting in 2025.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Culverts.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Culverts (stock replenishment) $7,800.00
Total Project Cost: $7,800.00
Project Description: Provide detail/rationale on the need for this item/project.
Every 5 to 10 years we replenish our stock of culverts. Current stocks are very low. We anticipate
higher than normal culvert use as part of the increased priority on the access management program
(road and trail maintenance). This will involve the installation of new culverts, as well as the
replacement of those that have failed. This would add roughly a dozen culverts to the stock, that would
be immediately available based on future needs.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Drone.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Drone (replacement) $6,000.00
Total Project Cost: $6,000.00
Project Description: Provide detail/rationale on the need for this item/project.
The Department has been operating drones for the past 6 years. They have been particularly useful
when monitoring reforestation activities, searching for tree mortality from insect and disease outbreaks,
as well as after significant storm events, monitoring timber sale progress, tracking barrens maintenance
and development projects, and a variety of other forest, rec and yurt uses.
One drone has failed. The cost of repair is close to the cost of a new unit. Plus, it’s roughly six years old,
no longer under warranty, and has outdated tech.
We’d like to replace this unit with a similar new model. With vastly improved tech, cameras and other
capabilities, it will provide us with even more utility than the model it would be replacing.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Dump Truck.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Dump Truck (from Highway) $25,000.00
Total Project Cost: $25,000.00
Project Description: Provide detail/rationale on the need for this item/project.
The Forestry and Parks Department was once outfitted with a dump truck and heavy equipment trailer.
Which was necessary to transport our dozer and tractor to various projects across the nearly 180,000
acre county forest. Which now also includes an ever-growing number of rec properties and trails, as
well as campgrounds.
When the truck and trailer failed (about a decade ago) the decision at the time was to not replace them.
Instead, we relied exclusively on the Highway Dept, DNR and/or contractors to move us around. While
we have been able to make it work, it’s not a preferred way to operate, and often creates situations
where we must wait (for a move) before problems can be addressed.
The parks and rec program has ballooned in size since then, and our access management (county forest
roads) and reforestation programs have evolved into ever growing workloads. Both of which require
internal mobility and the flexibility to quickly move equipment and materials where needed and
complete projects efficiently and effectively.
We partnered with Highway to purchase a heavy equipment trailer last year. While the preference is to
acquire an F550 or F600, with a dump bed next year, a compromise is to purchase and strip down a
single axel Highway truck (that is in the process of being sold). The benefit of an F600 is the lower GVW,
making it available to the entire staff, without a CDL, but big enough to transport our equipment. That’s
not an option with the Highway dump truck, but would still provide us with much needed internal
mobility (the Tech position does have a CDL requirement). And the cost difference between the two
options is significant: roughly $105k for a new F600 vs $25k for the Highway truck.
There is an option that the truck could be purchased in 2024, with savings from other capital projects. If
so, this item could be removed from the 2025 request.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Fire Hill Improvements
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc.:
Item Cost
Fire Hill Improvements $10,000.00
Total Project Cost: $10,000.00
Project Description: Provide detail/rationale on the need for this item/project.
A carryover from 2024. Some minor improvements to the Fire Hill property, located in the fruit and
orchard area outside of Bayfield. Improvements will likely include the development of a small parking
area, benches, a nested loop of hiking trails and signage. With an emphasis on low impact, non-
motorized recreational opportunities on this 100+ acre property. The land was purchased with an
emphasis on conservation, not developed recreation. As a result, any developed/designated recreation
would need to be minor in nature and also be approved by the grantors.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Hydroseeder.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Hydroseeder (partnering with Highway) $30,000.00
Total Project Cost: $30,000.00
Project Description: Provide detail/rationale on the need for this item/project.
The Department is in the process of ramping up implementation of the access management plan for the
county forest. This primarily addresses the nearly 1,500 miles of road and trail networks scattered
throughout the property.
One critical area of attention is roads located within the Lake Superior basin, primarily on the clay plain
in the Bayfield Peninsula. As part of the slow the flow initiative, we are in the process of fine tuning our
inventory and monitoring program of all roads. Of special concern is the condition and necessity of all
road/stream crossings.
Roads are often the single biggest contributor to issues created by the overland flow of water in this
region (on forested lands), which can lead to erosion, sediment deposition in lakes and rivers, and loss of
habitat. Often caused as part of the more regularly occurring intense storm event. Properly bedding
road and trail projects upon completion is an important final step to minimize the overland movement
of water (slow the flow).
Hydroseeding road and trail surfaces after project completion is one way to effectively mitigate the
potential negative impacts of future storm events. In part, this is accomplished by rapidly germinating
and establishing vegetative cover on an otherwise raw and exposed surface. This, in conjunction with
other water management features (like water bars, ditching, crowning, etc) can greatly reduce the flow
of water on the landscape and decrease the impacts of intense rain events to our rivers, lakes and
wetlands.
The Highway Department also has uses of a hydroseeder. The proposal is to purchase a Finn T75
hydroseeder. The cost is around $60k new or $45-$50k lightly used. Forestry and Highway would split
the cost 50/50 and coordinate a shared use of the seeder. We will also be exploring a few other grants
that may address all or a portion of the remaining county share. I’m requesting the full amount (the
Forestry share) in case those applications are unsuccessful.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Improved Emergency Access – Lost Creek Falls Trail
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc.:
Item Cost
Improved Emergency Access to the Trail $25,000.00
Total Project Cost: $25,000.00
Project Description: Provide detail/rationale on the need for this item/project.
The Lost Creek Falls trail begins at a trailhead located at the end of Trail Dr. in the Town of Bell. The trail
terminates at Lost Creek Falls, which is about 1.5 miles from the trailhead. This is a very popular hiking
trail, averaging around 10,000 individual users annually.
The trail is categorized as rugged and remote and contains an extensive amount of wooden boardwalk,
but is too narrow to accommodate most emergency motorized vehicles, including ATVs. If a hiker were
to become injured on the trail, where immediate direct attention or an extraction were necessary,
emergency access would be a challenge.
A snowmobile trail exists in the same general area as the hiking trail. Improvements could be made to
the snowmobile trail that would significantly increase motorized use and better facilitate emergency
access. However, the snowmobile trail was built for winter/frozen ground use only, as it generally
occurs on wet ground with numerous minor stream/drainage crossings. It would need improvements to
accommodate 4 season motorized access.
Improvements to the snowmobile trail would consist of added material (rock and gravel), improved
stream/drainage crossings, and re-shaping (crowing and ditching). Work could be accomplished by the
Highway Dept, as schedules allow. Portions of this expense could be addressed by carbon returns.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Native Plant Demonstration Garden – Siskiwit Falls
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc.:
Item Cost
Native Plant Garden – Siskiwit Falls $6,000.00
Total Project Cost: $6,000.00
Project Description: Provide detail/rationale on the need for this item/project.
Work on the development of a native plant demonstration garden started in 2024. The Department, in
partnership with Wild Ones – Chequamegon Bay Chapter, is in the process of establishing a native plant
demonstration garden near the eastern parking area at Siskiwit Falls. The site for the garden has already
been tarped this year. Volunteers from Wild Ones will plant the garden in 2025. Once established, Wild
Ones will also complete all routine maintenance of the garden.
The garden will be oval in shape, broken into quadrants, with a walking path between each section and
a seating area. Information about most plants will also be included (likely small markers). The location
for the garden is the site of the old front yard of the Swenson homestead.
This budget item would be for the plants (most of which will be procured locally), markers, bench(es),
and other similar items needed to establish the garden. Wild Ones volunteers will establish the garden,
including all plantings. Members of the local Cornucopia Trails Club (CTC) are also ready to assist if
needed.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Snowmobile Trail/Logging Road Bridge over the Ounce River.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Bridge over the Ounce River $45,000.00
Total Project Cost: $45,000.00
Project Description: Provide detail/rationale on the need for this item/project.
The southern Barnes hardwood block of the county forest (east of Hwy 27, north of the Sawyer Co line)
is one of the most challenging with regards to accessibility. A combination of shallow and loamy soils,
numerous streams and wetlands, and rugged terrain make it very difficult to access. Timber operations
typically occur during the winter only (when the ground is frozen) and haul routes are restricted to a few
areas that can support road networks. This area also supports very limited motorized recreation, but
only in the form of a state funded snowmobile trail.
Since sustainable road networks are more limited in this area, it’s common for snowmobile trails and
logging haul routes to occupy the same road. The presence of many streams also increases the
likelihood of shared road crossings. One such crossing is over the Ounce River.
The section of road in question is the only logging haul route into thousands of acres of county forest. It
also serves as the primary access to the snowmobile trail network in that area. Both uses share the
same crossing on the same stretch of road. Quite literally, this road is the only option for both uses.
Over the last 5 years, this crossing has been addressed with a temporary timber mat bridge. However,
that is failing (and was only permitted as a temporary crossing) and needs to be replaced with a
permanent bridge. A state snowmobile trail grant will cover the cost of a bridge, but only to the extent
that meets the minimum requirements of the snowmobile trail program. The county needs to install a
bridge that will also support much heavier logging trucks. A roughly 25’ (in length) snowmobile bridge
would cost around $50k, installed, while a bridge that would support logging trucks is around $95k. The
county would be required to cover the difference ($45k).
We will also be exploring a few other grants that may address all or a portion of the remaining county
share. It is likely that the actual amount needed will be lower than $45k, but I’m requesting the full
amount in case those applications are unsuccessful.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Retaining Wall and Campsite Repair at Twin Bear
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc.:
Item Cost
Repairs to existing retaining wall & campsites at
Twin Bear
$20,000.00
Total Project Cost: $20,000.00
Project Description: Provide detail/rationale on the need for this item/project.
This project has been staged in three phases. With the goal of replacing all of the old and failing railroad
tie retaining walls at Twin Bear campground with more decorative and long lasting concrete blocks.
The first two phases have now been completed. The final phase will address the campsites near the
lake, which are also the most substantial.
Block for the work will be ordered this fall (with capital funds already secured in 2024). The removal and
installation work will be completed by the Highway Department in 2025. Some additional site clean-up
and grading will also be needed throughout the campground.
2025 CAPITAL IMPROVEMENT REQUEST
Department: Forestry and Parks
Item/Project: Trash Bins.
Cost: If the request is a project, include detail on the cost of each portion of the project. (Example:
Storage Building, include cost for materials, labor, permits, advertising etc..:
Item Cost
Trash Bins (Rec Properties) $4,500.00
Total Project Cost: $4,500.00
Project Description: Provide detail/rationale on the need for this item/project.
Trash has become an increasing issue at popular places like Siskiwit Falls and Lost Creek Falls. We have
been in discussions with the Town of Bell regarding a partnership to manage the issue. Where we
provide the bins and they monitor and empty them on a regular basis. A similar arrangement is
currently in motion with the Town of Tripp at the newly created Jackman Lake Day Use Area. Where
they have provided a garbage bin (that they manage) in exchange for us providing a Porta-Potty on site.
These would be the more substantial concrete bins with receptacles for trash and recycles. They run
about $1,500/each. One would be installed at Siskiwit Falls, Lost Creek Falls and Jackman Lake. The
maintenance of the bins would be coordinated via an agreement with each Town.
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
REVENUE
Department 34 - Forestry
Intergovmt Revenues
State grants
Culture, Recreation and Education
43572 State Grant-Snowmobile Trails 373,207.90 271,980.00 145,980.00 252,958.00 (7)
Comments
Level Comment
Department 2024: trail never opened. no supplemental
2025: might include a bridge grant
43575 State Grant-ATV Trails 32,430.63 66,000.00 66,000.00 66,000.00
43575-002 ATV Winter Trail Grants 17,143.00 34,740.00 34,740.00 34,740.00
43576 State Grant-RTA 7,664.87 .00 .00 .00
Culture, Recreation and Education Totals $430,446.40 $372,720.00 $246,720.00 $353,698.00 (5%)
Conservation and Development
43582 Conservation Aids-50/50 NL 15,000.00 8,500.00 8,500.00 5,000.00 (41)
43584-003 Turkey Stamp State Grant 11,764.00 .00 .00 .00
43586 Knowles-Nelson Grant 31,500.00 .00 .00 .00
43587 Good Neighbor Grant 15,047.61 18,000.00 29,331.00 21,000.00 17
43597 State Sustainable Forestry Grant 40,093.85 .00 .00 .00
43598 County Forest Admin Grant 70,290.58 70,000.00 76,145.00 76,000.00 9
43599 Wildlife Habitat .10 Grant NL 8,143.30 8,143.00 13,500.00 8,143.00
Conservation and Development Totals $191,839.34 $104,643.00 $127,476.00 $110,143.00 5%
State grants Totals $622,285.74 $477,363.00 $374,196.00 $463,841.00 (3%)
Other State Payments
Payments for Municipal Services
43610 State DOT Road Aid NL 13,327.47 13,327.00 13,228.00 13,228.00 (1)
Payments for Municipal Services Totals $13,327.47 $13,327.00 $13,228.00 $13,228.00 (1%)
Other State Payments Totals $13,327.47 $13,327.00 $13,228.00 $13,228.00 (1%)
Intergovmt Revenues Totals $635,613.21 $490,690.00 $387,424.00 $477,069.00 (3%)
Public Charges for Services
Culture,Recreation and Education
Parks
46720 County Park Fees 135,612.18 135,000.00 135,000.00 135,000.00
46721 Yurt Rental Revenue 41,947.84 40,000.00 40,000.00 40,000.00
Parks Totals $177,560.02 $175,000.00 $175,000.00 $175,000.00 0%
Culture,Recreation and Education Totals $177,560.02 $175,000.00 $175,000.00 $175,000.00 0%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
REVENUE
Department 34 - Forestry
Public Charges for Services
Conservation and Development
Forests
46811 Sale of Wood-CFL-Co Share 3,542,059.19 3,049,200.00 3,600,000.00 3,060,000.00
46813 Land Acquisition NL .00 .00 500.00 .00
46815 10% County Forestry-Towns .00 338,000.00 400,000.00 340,000.00 1
Forests Totals $3,542,059.19 $3,387,200.00 $4,000,500.00 $3,400,000.00 0%
Other Conservation
46823 Equipment Use Agreement NL .00 .00 1,030.00 1,500.00
Comments
Level Comment
Department roller chopper rental to DNR
Other Conservation Totals $0.00 $0.00 $1,030.00 $1,500.00 +++
Conservation and Development Totals $3,542,059.19 $3,387,200.00 $4,001,530.00 $3,401,500.00 0%
Public Charges for Services Totals $3,719,619.21 $3,562,200.00 $4,176,530.00 $3,576,500.00 0%
Misc Revenues
Interest income
48120 Lease Interest 11,884.14 .00 .00 .00
Interest income Totals $11,884.14 $0.00 $0.00 $0.00 +++
Rent
48205 Rent on Leased Land 104.69 17,950.00 28,000.00 17,309.00 (4)
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Bayfield Wireless - Star Route 1.0000 1,000.00 1,000.00
Department DNR Shop Lease 1.0000 4,000.00 4,000.00
Department SBA Towers 1.0000 12,309.00 12,309.00
Department Totals $17,309.00
Rent Totals $104.69 $17,950.00 $28,000.00 $17,309.00 (4%)
Donations/contributions from private organizations or individual
48500 Donations 96,572.42 68,000.00 30,000.00 25,000.00 (63)
Comments
Level Comment
Department 2024: $30k from Am Forests, but no Arbor Day grant
2025: Arbor Day?
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
REVENUE
Department 34 - Forestry
Misc Revenues
Donations/contributions from private organizations or individual
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Arbor Day - maybe 1.0000 25,000.00 25,000.00
Department Totals $25,000.00
Donations/contributions from private organizations or
individual Totals
$96,572.42 $68,000.00 $30,000.00 $25,000.00 (63%)
Other miscellaneous revenues
48900 All Other Revenue 692.87 1,000.00 50,500.00 8,000.00 700
Comments
Level Comment
Department 2024: $50k from Enbridge. May shift to donations.
2025: restitution from timber trespass expected
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department General misc revenue 1.0000 2,000.00 2,000.00
Department Restitution from encroachment 1.0000 6,000.00 6,000.00
Department Totals $8,000.00
48910 Permit Revenues 2,345.00 1,000.00 1,000.00 1,000.00
Other miscellaneous revenues Totals $3,037.87 $2,000.00 $51,500.00 $9,000.00 350%
Misc Revenues Totals $111,599.12 $87,950.00 $109,500.00 $51,309.00 (42%)
Other Finance Sources
Fund Bal Applied
49301 Fund Balance Applied .00 40,000.00 .00 10,000.00 (75)
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department DOT NL 1.0000 10,000.00 10,000.00
Department Totals $10,000.00
Fund Bal Applied Totals $0.00 $40,000.00 $0.00 $10,000.00 (75%)
Sales of Gen.Fixed Assets
49401 Sale of Larger $Gen Fixed Assets 14,353.50 9,000.00 .00 .00 (100)
Sales of Gen.Fixed Assets Totals $14,353.50 $9,000.00 $0.00 $0.00 (100%)
Other Finance Sources Totals $14,353.50 $49,000.00 $0.00 $10,000.00 (80%)
Department 34 - Forestry Totals $4,481,185.04 $4,189,840.00 $4,673,454.00 $4,114,878.00 (2%)
REVENUE TOTALS $4,481,185.04 $4,189,840.00 $4,673,454.00 $4,114,878.00 (2%)
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 55201 - Parks
Contractual Services
50220 Utilities 9,493.04 13,000.00 13,000.00 13,500.00 4
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Power 1.0000 12,500.00 12,500.00
Department Propane 1.0000 1,000.00 1,000.00
Department Totals $13,500.00
50225 Telephone 2,248.11 2,300.00 2,500.00 2,500.00 9
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Norvado - Internet 1.0000 2,500.00 2,500.00
Department Totals $2,500.00
50240 Repair & Maintenance 7,361.48 7,500.00 7,500.00 8,000.00 7
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Garbage 1.0000 5,000.00 5,000.00
Department Other 1.0000 1,500.00 1,500.00
Department Septic 1.0000 1,500.00 1,500.00
Department Totals $8,000.00
50290 Contractual Services 51,484.32 46,101.00 46,101.00 46,673.00 1
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Parks Manager Base Contract 1.0000 39,173.00 39,173.00
Department Parks Manager Supplemental 1.0000 7,500.00 7,500.00
Department Totals $46,673.00
Contractual Services Totals $70,586.95 $68,901.00 $69,101.00 $70,673.00 3%
Supplies and Expense
50313 Printing & Duplication 762.00 500.00 605.00 600.00 20
50350 Repair & Maintenance Supplies 1,829.16 1,000.00 1,000.00 1,000.00
50350-002 Yurt Repair & Maintenance 5,928.09 4,000.00 4,000.00 4,500.00 13
Supplies and Expense Totals $8,519.25 $5,500.00 $5,605.00 $6,100.00 11%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 55201 - Parks
Fixed charges
50590 Other Fixed Charges 1,510.00 1,510.00 1,750.00 1,750.00 16
Comments
Level Comment
Department Health Dept Fees
Fixed charges Totals $1,510.00 $1,510.00 $1,750.00 $1,750.00 16%
State Account 55201 - Parks Totals $80,616.20 $75,911.00 $76,456.00 $78,523.00 3%
State Account 55313 - Recreation Management
Contractual Services
50240 Repair & Maintenance 2,002.56 3,000.00 3,000.00 3,000.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Rec Trail Routine Maintenance 1.0000 3,000.00 3,000.00
Department Totals $3,000.00
50290 Contractual Services 1,537.75 1,500.00 1,500.00 2,000.00 33
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Contractor work on some Rec projects 1.0000 2,000.00 2,000.00
Department Totals $2,000.00
Contractual Services Totals $3,540.31 $4,500.00 $4,500.00 $5,000.00 11%
Supplies and Expense
50340 Operating Supplies 319.71 500.00 500.00 750.00 50
50350 Repair & Maintenance Supplies 2,141.06 500.00 700.00 750.00 50
50351 Fuel 151.46 250.00 300.00 300.00 20
Supplies and Expense Totals $2,612.23 $1,250.00 $1,500.00 $1,800.00 44%
State Account 55313 - Recreation Management
Totals
$6,152.54 $5,750.00 $6,000.00 $6,800.00 18%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 55442 - Snowmobile Trail Maint. Grants
Contractual Services
50240 Repair & Maintenance 363,894.36 271,980.00 145,980.00 252,958.00 (7)
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Snow Trail - Maintenance Grant 1.0000 139,260.00 139,260.00
Department Snow Trail - Supplemental grant 1.0000 113,698.00 113,698.00
Department Totals $252,958.00
Contractual Services Totals $363,894.36 $271,980.00 $145,980.00 $252,958.00 (7%)
State Account 55442 - Snowmobile Trail Maint.
Grants Totals
$363,894.36 $271,980.00 $145,980.00 $252,958.00 (7%)
State Account 55443 - ATV Trail Maintenance Grants
Contractual Services
50240 Repair & Maintenance 33,778.18 66,000.00 66,000.00 66,000.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department ATV Maintenance Grant 1.0000 39,600.00 39,600.00
Department UTV Summer Maint 1.0000 26,400.00 26,400.00
Department Totals $66,000.00
Contractual Services Totals $33,778.18 $66,000.00 $66,000.00 $66,000.00 0%
State Account 55443 - ATV Trail Maintenance Grants
Totals
$33,778.18 $66,000.00 $66,000.00 $66,000.00 0%
State Account 55445 - RTA Grants
Contractual Services
50240 Repair & Maintenance 327.12 .00 .00 .00
Contractual Services Totals $327.12 $0.00 $0.00 $0.00 +++
Capital Outlay
50810 Capital Equipment 531.50 .00 .00 .00
Capital Outlay Totals $531.50 $0.00 $0.00 $0.00 +++
State Account 55445 - RTA Grants Totals $858.62 $0.00 $0.00 $0.00 +++
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 55447 - ATV Winter Trail Grants
Contractual Services
50240 Repair & Maintenance 34,286.00 34,740.00 34,740.00 34,740.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Winter ATV State Grant 1.0000 34,740.00 34,740.00
Department Totals $34,740.00
Contractual Services Totals $34,286.00 $34,740.00 $34,740.00 $34,740.00 0%
State Account 55447 - ATV Winter Trail Grants Totals $34,286.00 $34,740.00 $34,740.00 $34,740.00 0%
State Account 56105 - Knowles-Nelson Grant
Capital Outlay
50820 Capital Improvements 5,483.60 .00 .00 .00
Capital Outlay Totals $5,483.60 $0.00 $0.00 $0.00 +++
State Account 56105 - Knowles-Nelson Grant Totals $5,483.60 $0.00 $0.00 $0.00 +++
State Account 56121 - Forestry
Personal Services
50121 Full Time 504,901.20 629,261.00 629,261.00 691,682.00 10
50122 Part Time .00 29,700.00 .00 .00 (100)
50123 Temporary Employee .00 7,812.00 .00 .00 (100)
50130 Funeral Leave 1,386.48 .00 .00 .00
50131 Sick Leave Pay 10,586.12 10,921.00 10,921.00 6,548.00 (40)
Comments
Level Comment
Department Only Includes Payout for Mesko
50132 Vacation Pay 40,197.80 14,690.00 14,690.00 15,471.00 5
Comments
Level Comment
Department Only includes payout for Mesko
50135 Overtime 9,664.86 9,000.00 9,000.00 9,000.00
50138 Holiday Pay 25,105.66 .00 .00 .00
50140 Per Diem 3,000.00 2,500.00 2,500.00 2,500.00
50151 Fica/Medicare 43,388.31 51,888.00 51,888.00 53,793.00 4
50152 Co. Share Retirement 40,215.79 46,009.00 46,009.00 50,143.00 9
50155 Life Insurance 110.78 117.00 117.00 157.00 34
Personal Services Totals $678,557.00 $801,898.00 $764,386.00 $829,294.00 3%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56121 - Forestry
Health Insurance
50154 Health Insurance 126,270.19 162,464.00 162,464.00 178,565.00 10
Health Insurance Totals $126,270.19 $162,464.00 $162,464.00 $178,565.00 10%
Contractual Services
50210 Professional Services .00 500.00 500.00 1,000.00 100
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Professional Services e.g. Survey Work 1.0000 1,000.00 1,000.00
Department Totals $1,000.00
50220 Utilities 2,966.38 4,250.00 4,250.00 4,250.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Shop Electricity 1.0000 4,250.00 4,250.00
Department Totals $4,250.00
50225 Telephone 5,614.33 6,000.00 6,000.00 6,000.00
Comments
Level Comment
Department 2025: add phone for rec coordinator
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Office Cells 1.0000 6,000.00 6,000.00
Department Totals $6,000.00
50240 Repair & Maintenance 3,368.75 3,500.00 3,500.00 5,000.00 43
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Equipment R&M 1.0000 2,500.00 2,500.00
Department Shop R&M 1.0000 2,500.00 2,500.00
Department Totals $5,000.00
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56121 - Forestry
Contractual Services
50290 Contractual Services 26,933.13 27,000.00 27,000.00 27,000.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department CFI Contract - RC&D 1.0000 27,000.00 27,000.00
Department Totals $27,000.00
Contractual Services Totals $38,882.59 $41,250.00 $41,250.00 $43,250.00 5%
Supplies and Expense
50310 Office Supplies 982.31 1,250.00 1,250.00 1,250.00
50311 Postage 1,020.96 1,100.00 1,100.00 1,100.00
50313 Printing & Duplication 3,099.69 3,500.00 4,000.00 4,000.00 14
50315 Advertising 97.73 500.00 500.00 500.00
50320 Publication,Subscriptions & Dues 1,558.31 1,500.00 1,500.00 1,500.00
50325 Registration Fees & Tuition 1,847.50 2,000.00 2,000.00 4,000.00 100
Comments
Level Comment
Department 2025: increases in training due to rec coord and new technician
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Training and Conferences 1.0000 4,000.00 4,000.00
Department Totals $4,000.00
50332 Mileage 44,726.65 45,000.00 45,000.00 47,500.00 6
50335 Meals 76.72 150.00 150.00 300.00 100
50336 Lodging 806.86 750.00 750.00 1,500.00 100
Comments
Level Comment
Department 2025: anticipating more training with new staff
50340 Operating Supplies 469.50 .00 .00 .00
50351 Fuel 859.82 1,250.00 1,250.00 1,500.00 20
50353 Parts .00 250.00 250.00 500.00 100
50390 Other Supplies and Expense 741.20 750.00 750.00 1,000.00 33
50395 Safety Supplies 475.15 200.00 350.00 350.00 75
50396 Clothing Allowance 2,016.08 2,970.00 2,970.00 2,970.00
Supplies and Expense Totals $58,778.48 $61,170.00 $61,820.00 $67,970.00 11%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56121 - Forestry
Fixed charges
50590 Other Fixed Charges 252.00 250.00 563.00 600.00 140
Fixed charges Totals $252.00 $250.00 $563.00 $600.00 140%
State Account 56121 - Forestry Totals $902,740.26 $1,067,032.00 $1,030,483.00 $1,119,679.00 5%
State Account 56122 - Equipmnt Use Agreemnt=NonLapsing
Supplies and Expense
50390 Other Supplies and Expense 1,169.69 2,500.00 2,500.00 4,000.00 60
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Heavy Equip Repair 1.0000 5,000.00 5,000.00
Department Totals $5,000.00
Supplies and Expense Totals $1,169.69 $2,500.00 $2,500.00 $4,000.00 60%
State Account 56122 - Equipmnt Use
Agreemnt=NonLapsing Totals
$1,169.69 $2,500.00 $2,500.00 $4,000.00 60%
State Account 56123 - State sustainable Forestry Grant
Contractual Services
50290 Contractual Services 3,070.00 .00 .00 .00
Contractual Services Totals $3,070.00 $0.00 $0.00 $0.00 +++
State Account 56123 - State sustainable Forestry
Grant Totals
$3,070.00 $0.00 $0.00 $0.00 +++
State Account 56125 - 10% Timber Sales Due Towns
Fixed charges
50590 Other Fixed Charges 354,205.92 338,000.00 400,000.00 340,000.00 1
Comments
Level Comment
Department 2024: may increase based on final returns
Fixed charges Totals $354,205.92 $338,000.00 $400,000.00 $340,000.00 1%
State Account 56125 - 10% Timber Sales Due
Towns Totals
$354,205.92 $338,000.00 $400,000.00 $340,000.00 1%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56128 - Sand & Gravel Pit Exp.=NonLapsng
Fixed charges
50590 Other Fixed Charges 970.00 1,000.00 970.00 970.00 (3)
Comments
Level Comment
Department Pit permits
Fixed charges Totals $970.00 $1,000.00 $970.00 $970.00 (3%)
State Account 56128 - Sand & Gravel Pit
Exp.=NonLapsng Totals
$970.00 $1,000.00 $970.00 $970.00 (3%)
State Account 56129 - Town Road Improvement Aid
Contractual Services
50241 Town Road Aid 46,544.96 55,000.00 60,000.00 60,000.00 9
Comments
Level Comment
Department 2025: use $15k from carbon project for one larger project.
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Town Rd Aid (normal)1.0000 60,000.00 60,000.00
Department Totals $60,000.00
Contractual Services Totals $46,544.96 $55,000.00 $60,000.00 $60,000.00 9%
State Account 56129 - Town Road Improvement Aid
Totals
$46,544.96 $55,000.00 $60,000.00 $60,000.00 9%
State Account 56145 - Access Management
Contractual Services
50240 Repair & Maintenance 5,981.52 6,500.00 6,500.00 5,000.00 (23)
Comments
Level Comment
Department 2025: budgeting large repair projects in capital and using carbon funds.
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Routine Maintenance of Roads 1.0000 5,000.00 5,000.00
Department Totals $5,000.00
Contractual Services Totals $5,981.52 $6,500.00 $6,500.00 $5,000.00 (23%)
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56145 - Access Management
Supplies and Expense
50340 Operating Supplies 332.00 500.00 500.00 500.00
50350 Repair & Maintenance Supplies 237.60 500.00 500.00 500.00
50390 Other Supplies and Expense .00 500.00 500.00 500.00
Supplies and Expense Totals $569.60 $1,500.00 $1,500.00 $1,500.00 0%
State Account 56145 - Access Management Totals $6,551.12 $8,000.00 $8,000.00 $6,500.00 (19%)
State Account 56148 - State D.O.T. Road Aid NL Grant
Contractual Services
50240 Repair & Maintenance 17,526.99 23,327.00 23,000.00 23,228.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department DOT Road Aid Maint 1.0000 13,228.00 13,228.00
Department NL Allocation - Primary Rd Project 1.0000 10,000.00 10,000.00
Department Totals $23,228.00
Contractual Services Totals $17,526.99 $23,327.00 $23,000.00 $23,228.00 0%
Supplies and Expense
50351 Fuel 436.61 .00 .00 .00
Supplies and Expense Totals $436.61 $0.00 $0.00 $0.00 +++
State Account 56148 - State D.O.T. Road Aid NL
Grant Totals
$17,963.60 $23,327.00 $23,000.00 $23,228.00 0%
State Account 56152 - Reforestation=NL
Contractual Services
50290 Contractual Services 201,238.54 180,240.00 180,240.00 187,000.00 4
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Barrens 1.0000 19,000.00 19,000.00
Department Invasives 1.0000 11,000.00 11,000.00
Department Plant and Seed 1.0000 83,000.00 83,000.00
Department Site Prep 1.0000 59,000.00 59,000.00
Department TSI 1.0000 15,000.00 15,000.00
Department Totals $187,000.00
Contractual Services Totals $201,238.54 $180,240.00 $180,240.00 $187,000.00 4%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56152 - Reforestation=NL
Supplies and Expense
50390 Other Supplies and Expense 11.49 .00 .00 .00
Supplies and Expense Totals $11.49 $0.00 $0.00 $0.00 +++
State Account 56152 - Reforestation=NL Totals $201,250.03 $180,240.00 $180,240.00 $187,000.00 4%
State Account 56159 - Wildlife Habitat .5/Acre Grant
Contractual Services
50240 Repair & Maintenance 2,020.21 5,000.00 6,500.00 .00 (100)
50290 Contractual Services 7,146.76 10,000.00 8,500.00 8,143.00 (19)
Comments
Level Comment
Department matches annual revenue
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Various Wildlife Projects 1.0000 8,143.00 8,143.00
Department Totals $8,143.00
Contractual Services Totals $9,166.97 $15,000.00 $15,000.00 $8,143.00 (46%)
State Account 56159 - Wildlife Habitat .5/Acre
Grant Totals
$9,166.97 $15,000.00 $15,000.00 $8,143.00 (46%)
State Account 56160 - County Forest Admin Grant
Personal Services
50111 Department Head 86,386.56 105,513.00 105,513.00 109,747.00 4
50131 Sick Leave Pay 759.36 .00 .00 .00
50132 Vacation Pay 7,213.92 .00 .00 .00
50138 Holiday Pay 4,191.52 .00 .00 .00
50151 Fica/Medicare 6,979.66 8,071.00 8,071.00 8,396.00 4
50152 Co. Share Retirement 6,701.45 7,280.00 7,280.00 7,627.00 5
50155 Life Insurance 39.78 49.00 49.00 52.00 6
Personal Services Totals $112,272.25 $120,913.00 $120,913.00 $125,822.00 4%
Health Insurance
50154 Health Insurance 21,311.44 24,700.00 24,700.00 27,094.00 10
Health Insurance Totals $21,311.44 $24,700.00 $24,700.00 $27,094.00 10%
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56160 - County Forest Admin Grant
Supplies and Expense
50320 Publication,Subscriptions & Dues 12,069.25 12,303.00 12,303.00 12,303.00
Supplies and Expense Totals $12,069.25 $12,303.00 $12,303.00 $12,303.00 0%
State Account 56160 - County Forest Admin Grant
Totals
$145,652.94 $157,916.00 $157,916.00 $165,219.00 5%
State Account 56170 - Conservation Match 50/50NL Grant
Contractual Services
50290 Contractual Services 15,000.00 .00 .00 .00
Contractual Services Totals $15,000.00 $0.00 $0.00 $0.00 +++
Supplies and Expense
50340 Operating Supplies 2,200.31 6,125.00 6,125.00 5,000.00 (18)
Supplies and Expense Totals $2,200.31 $6,125.00 $6,125.00 $5,000.00 (18%)
State Account 56170 - Conservation Match 50/50NL
Grant Totals
$17,200.31 $6,125.00 $6,125.00 $5,000.00 (18%)
State Account 56171 - Forest Management
Supplies and Expense
50340 Operating Supplies 18,098.07 16,500.00 16,500.00 16,500.00
50390 Other Supplies and Expense 1,320.49 .00 500.00 500.00
Supplies and Expense Totals $19,418.56 $16,500.00 $17,000.00 $17,000.00 3%
State Account 56171 - Forest Management Totals $19,418.56 $16,500.00 $17,000.00 $17,000.00 3%
State Account 56173 - Good Neighbor Grant
Personal Services
50135 Overtime 14,574.49 11,000.00 11,000.00 11,000.00
50151 Fica/Medicare 1,056.78 842.00 842.00 842.00
50152 Co. Share Retirement 991.06 759.00 759.00 759.00
50155 Life Insurance 1.69 .00 2.00 2.00
Personal Services Totals $16,624.02 $12,601.00 $12,603.00 $12,603.00 0%
Health Insurance
50154 Health Insurance 3,648.29 3,500.00 3,500.00 3,500.00
Health Insurance Totals $3,648.29 $3,500.00 $3,500.00 $3,500.00 0%
Supplies and Expense
50332 Mileage 940.45 1,000.00 1,000.00 1,000.00
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56173 - Good Neighbor Grant
Supplies and Expense
50340 Operating Supplies 2,145.98 500.00 500.00 500.00
Supplies and Expense Totals $3,086.43 $1,500.00 $1,500.00 $1,500.00 0%
State Account 56173 - Good Neighbor Grant Totals $23,358.74 $17,601.00 $17,603.00 $17,603.00 0%
Department 34 - Forestry Totals $2,274,332.60 $2,342,622.00 $2,248,013.00 $2,393,363.00 2%
EXPENSE TOTALS $2,274,332.60 $2,342,622.00 $2,248,013.00 $2,393,363.00 2%
Fund 100 - General Totals
REVENUE TOTALS $4,481,185.04 $4,189,840.00 $4,673,454.00 $4,114,878.00 (2%)
EXPENSE TOTALS $2,274,332.60 $2,342,622.00 $2,248,013.00 $2,393,363.00 2%
Fund 100 - General Totals $2,206,852.44 $1,847,218.00 $2,425,441.00 $1,721,515.00 (7%)
Fund 270 - Carbon Credits
REVENUE
Department 00 - General Fund
Misc Revenues
Interest income
48110 Interest Income 4,124,586.46 .00 67,738.00 96,263.00
Comments
Level Comment
Department 2024: 2nd installment of 60k credit sale. 40% to CCOR
2025: 3rd installment of 60k credit sale. 40% to CCOR
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Return from 60k credit sale (40% CCOR)1.0000 96,263.00 96,263.00
Department Totals $96,263.00
Interest income Totals $4,124,586.46 $0.00 $67,738.00 $96,263.00 +++
Misc Revenues Totals $4,124,586.46 $0.00 $67,738.00 $96,263.00 +++
Department 00 - General Fund Totals $4,124,586.46 $0.00 $67,738.00 $96,263.00 +++
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 270 - Carbon Credits
REVENUE
Department 34 - Forestry
Public Charges for Services
Conservation and Development
Forests
46817 Forest Carbon .00 .00 101,606.00 144,394.00
Comments
Level Comment
Department 2024: 2nd installment of 60k credit sale. 60% to FCOR.
2025: 3rd installment of 60k credit sale. 60% to FCOR.
assumes 3rd payment coming in early Q1 2025
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department 3rd installment of 60k credit sale (at 60% FCOR)1.0000 144,394.00 144,394.00
Department Totals $144,394.00
Forests Totals $0.00 $0.00 $101,606.00 $144,394.00 +++
Conservation and Development Totals $0.00 $0.00 $101,606.00 $144,394.00 +++
Public Charges for Services Totals $0.00 $0.00 $101,606.00 $144,394.00 +++
Misc Revenues
Other miscellaneous revenues
48311 Recognized Revenue on Carbon Credit Sales 54,956.01 .00 .00 .00
Other miscellaneous revenues Totals $54,956.01 $0.00 $0.00 $0.00 +++
Misc Revenues Totals $54,956.01 $0.00 $0.00 $0.00 +++
Department 34 - Forestry Totals $54,956.01 $0.00 $101,606.00 $144,394.00 +++
REVENUE TOTALS $4,179,542.47 $0.00 $169,344.00 $240,657.00 +++
EXPENSE
Department 34 - Forestry
State Account 55313 - Recreation Management
Personal Services
50121 Full Time .00 .00 .00 34,353.00
Comments
Level Comment
Department 1/2 of Rec Forester Wages
50151 Fica/Medicare .00 .00 .00 2,628.00
50152 Co. Share Retirement .00 .00 .00 2,388.00
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 270 - Carbon Credits
EXPENSE
Department 34 - Forestry
State Account 55313 - Recreation Management
Personal Services
50155 Life Insurance .00 .00 .00 3.00
Personal Services Totals $0.00 $0.00 $0.00 $39,372.00 +++
Health Insurance
50154 Health Insurance .00 .00 .00 13,547.00
Health Insurance Totals $0.00 $0.00 $0.00 $13,547.00 +++
Contractual Services
50290 Contractual Services .00 .00 .00 40,000.00
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Rec Improvement Projects 1.0000 40,000.00 40,000.00
Department Totals $40,000.00
Contractual Services Totals $0.00 $0.00 $0.00 $40,000.00 +++
State Account 55313 - Recreation Management
Totals
$0.00 $0.00 $0.00 $92,919.00 +++
State Account 56145 - Access Management
Contractual Services
50290 Contractual Services .00 .00 .00 50,000.00
Comments
Level Comment
Department 2025: could involve the hydroseeder
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department County Forest road improvements 1.0000 50,000.00 50,000.00
Department Totals $50,000.00
Contractual Services Totals $0.00 $0.00 $0.00 $50,000.00 +++
State Account 56145 - Access Management Totals $0.00 $0.00 $0.00 $50,000.00 +++
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 270 - Carbon Credits
EXPENSE
Department 34 - Forestry
State Account 56156 - Forest Carbon
Capital Outlay
50810 Capital Equipment .00 .00 .00 15,000.00
Comments
Level Comment
Department 2025: actual cost is $60k. Splitting 50/50 with Highway. 50% of Forestry's share from carbon.
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Hydroseeder 1.0000 15,000.00 15,000.00
Department Totals $15,000.00
Capital Outlay Totals $0.00 $0.00 $0.00 $15,000.00 +++
State Account 56156 - Forest Carbon Totals $0.00 $0.00 $0.00 $15,000.00 +++
State Account 56213 - Carbon Credit Investment Expense
Fixed charges
50550 Investment Rev Costs 73,800.00 .00 .00 .00
Fixed charges Totals $73,800.00 $0.00 $0.00 $0.00 +++
State Account 56213 - Carbon Credit Investment
Expense Totals
$73,800.00 $0.00 $0.00 $0.00 +++
Department 34 - Forestry Totals $73,800.00 $0.00 $0.00 $157,919.00 +++
EXPENSE TOTALS $73,800.00 $0.00 $0.00 $157,919.00 +++
Fund 270 - Carbon Credits Totals
REVENUE TOTALS $4,179,542.47 $0.00 $169,344.00 $240,657.00 +++
EXPENSE TOTALS $73,800.00 $0.00 $0.00 $157,919.00 +++
Fund 270 - Carbon Credits Totals $4,105,742.47 $0.00 $169,344.00 $82,738.00 +++
Fund 430 - Capital Projects Fund
REVENUE
Department 34 - Forestry
Intergovmt Revenues
Federal Grants
Culture, Recreation and Education
43260 Misc Federal Grant 320,379.40 .00 .00 .00
Culture, Recreation and Education Totals $320,379.40 $0.00 $0.00 $0.00 +++
Federal Grants Totals $320,379.40 $0.00 $0.00 $0.00 +++
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 430 - Capital Projects Fund
REVENUE
Department 34 - Forestry
Intergovmt Revenues
State grants
Culture, Recreation and Education
43584-002 WI Coastal Funds Grants 2,044,513.00 .00 .00 .00
Culture, Recreation and Education Totals $2,044,513.00 $0.00 $0.00 $0.00 +++
Conservation and Development
43584-100 Forestry ARPA Grant 1,032,515.41 259,400.00 259,400.00 .00 (100)
Conservation and Development Totals $1,032,515.41 $259,400.00 $259,400.00 $0.00 (100%)
State grants Totals $3,077,028.41 $259,400.00 $259,400.00 $0.00 (100%)
Intergovmt Revenues Totals $3,397,407.81 $259,400.00 $259,400.00 $0.00 (100%)
Public Charges for Services
Conservation and Development
Forests
46813 Land Acquisition NL 5,000.00 .00 1,032,515.00 .00
Forests Totals $5,000.00 $0.00 $1,032,515.00 $0.00 +++
Conservation and Development Totals $5,000.00 $0.00 $1,032,515.00 $0.00 +++
Public Charges for Services Totals $5,000.00 $0.00 $1,032,515.00 $0.00 +++
Misc Revenues
Donations/contributions from private organizations or individual
48500 Donations 58,000.00 .00 .00 .00
48590-003 Contributions Other Municipalities 12,500.00 .00 .00 .00
Donations/contributions from private organizations or
individual Totals
$70,500.00 $0.00 $0.00 $0.00 +++
Other miscellaneous revenues
48900 All Other Revenue 8,000.00 .00 .00 .00
Other miscellaneous revenues Totals $8,000.00 $0.00 $0.00 $0.00 +++
Misc Revenues Totals $78,500.00 $0.00 $0.00 $0.00 +++
Department 34 - Forestry Totals $3,480,907.81 $259,400.00 $1,291,915.00 $0.00 (100%)
REVENUE TOTALS $3,480,907.81 $259,400.00 $1,291,915.00 $0.00 (100%)
EXPENSE
Department 34 - Forestry
State Account 55205 - WI Coastal Fund Grants
Contractual Services
50252 Purchase of Land=NL 1,965,000.00 .00 .00 .00
Contractual Services Totals $1,965,000.00 $0.00 $0.00 $0.00 +++
State Account 55205 - WI Coastal Fund Grants
Totals
$1,965,000.00 $0.00 $0.00 $0.00 +++
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 430 - Capital Projects Fund
EXPENSE
Department 34 - Forestry
State Account 56132 - USFS Community Forests Grants
Contractual Services
50252 Purchase of Land=NL 320,379.40 .00 .00 .00
Contractual Services Totals $320,379.40 $0.00 $0.00 $0.00 +++
State Account 56132 - USFS Community Forests
Grants Totals
$320,379.40 $0.00 $0.00 $0.00 +++
State Account 56153 - ARPA Grant
Contractual Services
50252 Purchase of Land=NL 1,032,515.41 259,400.00 259,400.00 .00 (100)
Contractual Services Totals $1,032,515.41 $259,400.00 $259,400.00 $0.00 (100%)
State Account 56153 - ARPA Grant Totals $1,032,515.41 $259,400.00 $259,400.00 $0.00 (100%)
State Account 57100 - Capital Expenditures
Contractual Services
50240 Repair & Maintenance 140.00 .00 .00 .00
50252 Purchase of Land=NL 333,170.15 72,900.00 80,000.00 .00 (100)
50290 Contractual Services 7,610.48 .00 .00 .00
Contractual Services Totals $340,920.63 $72,900.00 $80,000.00 $0.00 (100%)
Supplies and Expense
50390 Other Supplies and Expense 1,176.00 .00 1,150.00 .00
Supplies and Expense Totals $1,176.00 $0.00 $1,150.00 $0.00 +++
Capital Outlay
50810 Capital Equipment 246,258.28 46,500.00 46,500.00 112,300.00 142
Comments
Level Comment
Department 2025: hydroseeder. 50% of Forestry share from 430 and 50% from carbon.
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Chainsaw (replacement)1.0000 1,000.00 1,000.00
Department Culverts (replenish stock)12.0000 650.00 7,800.00
Department Drone (replacement)1.0000 6,000.00 6,000.00
Department Dump Truck (from Highway)1.0000 25,000.00 25,000.00
Department Hydroseeder (50% with Highway)1.0000 15,000.00 15,000.00
Department Ounce River Bridge 1.0000 45,000.00 45,000.00
Department Signs - Barrens 1.0000 8,000.00 8,000.00
Department Trash Bins - Concrete - Parks 3.0000 1,500.00 4,500.00
Department Totals $112,300.00
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Budget Worksheet Report
Budget Year 2025
Account Account Description
2023 Actual
Amount
2024 Amended
Budget
2024 Estimated
Amount 2025 Department Diff 25-24
Fund 430 - Capital Projects Fund
EXPENSE
Department 34 - Forestry
State Account 57100 - Capital Expenditures
Capital Outlay
50820 Capital Improvements 70,979.92 102,000.00 102,000.00 66,500.00 (35)
Budget Transactions
Level Transaction Number of Units Cost Per Unit Total Amount
Department Emergency Access - Lost Creek Falls Trail 1.0000 25,000.00 25,000.00
Department Fire Hill Improvements (carry over)1.0000 10,000.00 10,000.00
Department Native Plant Demo Garden - Siskiwit (Wild Ones)1.0000 6,500.00 6,500.00
Department Retaining Walls - Final Phase 1.0000 25,000.00 25,000.00
Department Totals $66,500.00
Capital Outlay Totals $317,238.20 $148,500.00 $148,500.00 $178,800.00 20%
State Account 57100 - Capital Expenditures Totals $659,334.83 $221,400.00 $229,650.00 $178,800.00 (19%)
Department 34 - Forestry Totals $3,977,229.64 $480,800.00 $489,050.00 $178,800.00 (63%)
EXPENSE TOTALS $3,977,229.64 $480,800.00 $489,050.00 $178,800.00 (63%)
Fund 430 - Capital Projects Fund Totals
REVENUE TOTALS $3,480,907.81 $259,400.00 $1,291,915.00 $0.00 (100%)
EXPENSE TOTALS $3,977,229.64 $480,800.00 $489,050.00 $178,800.00 (63%)
Fund 430 - Capital Projects Fund Totals ($496,321.83)($221,400.00)$802,865.00 ($178,800.00)(19%)
Net Grand Totals
REVENUE GRAND TOTALS $12,141,635.32 $4,449,240.00 $6,134,713.00 $4,355,535.00 (2%)
EXPENSE GRAND TOTALS $6,325,362.24 $2,823,422.00 $2,737,063.00 $2,730,082.00 (3%)
Net Grand Totals $5,816,273.08 $1,625,818.00 $3,397,650.00 $1,625,453.00 0%
Run by Jason Bodine on 08/08/2024 08:19:07 AM Page 21 of 21
Budget Worksheet Report
Budget Year 2025
Position Analysis Page 1
New Position Analysis
New position (additional staff)
New position (existing staff, new title/duties)
Increased hours for existing position
Reclassification (Clerk, Social Worker, Economic Support Specialist)
Date: 07/03/24 Department: Forestry and Parks
Existing Position Title: Recreation Specialist (circle one)
Existing Classification Grade: K FLSA Class: Exempt / Non-Exempt
Current Annual Hours Full-Time: 2,080 Part-time:
Requested Position Title: Recreation Coordinator (circle one)
Recommended Classification Grade: M FLSA Class: Exempt / Non-Exempt
Annual Hours Full-Time: 2,080 Part-time:
*Current or newly created Job Description in current County format must be attached.*
Explain the rationale for this request (be specific about why this position or reclassification is needed):
Annual Cost Analysis: below is a financial comparison of the proposed Coordinator to one existing Specialist.
Current Proposed
Hourly Rate: see table Annual Hrs: 2,080 Annual Gross (Rate x Hrs): __$60,133 $68,453
WRS: (General = Gross x 6.9%) (Protective = Gross x 14.3%) __$4,150 $4,724
FICA/Medicare: (Gross x 7.65%) __$4,600 $5,237
Worker’s Comp: (Gross x 3.63%) __$2,183 $2,485
Health Insurance: (88% of Annual Family Plan Premium) _ $27,094 __ $27,094
Life Insurance: (Gross x .05 x 20%) __$601 $685
Total Wage/Benefit Costs: __$98,761____ $108,678
Office Furniture Cost: __$0 $0
Technology Cost (laptop, phone, peripheral devices) __$0 $0
Total New Equipment Costs: __$0 $0
Grand Total Wage, Benefit, Equipment Costs: _ $98,761 $108,678
Difference (Proposed vs Current): ________$9,917
This position would provide a lead role in all aspects of the recreation program. Including visioning,
development, expansion, and administration/management of the non-motorized and motorized trails programs, as
well as campgrounds, day-use parks, rec properties and yurts. I ultimately view it as an assistant administrator for
the entire rec program. A dedicated professional who can guide rec to the next level, and help this Department
realize rec’s true potential in Bayfield County.
Currently, two Recreation Specialist positions have been approved. This request would transform one of those
two positions to a Coordinator. As a result, the impacts to the budget would be minimal.
The financial analysis below is based on an M grade wage classification. At the time of writing, an L grade wage
class is also being considered. If an L wage class is selected, then the impact to the budget would be even less.
Position Analysis Page 2
1. Is office space presently available? Yes x No Where? Forestry and Parks Dept. Office 2. Where will the funding come from for the request (personnel and equipment)? ________
Supervisory Responsibility (if applicable):
1. In brief detail, explain the supervisory authority this position will have:
2. Number of employees Directly supervised: 0 Indirectly: 2
List the position titles that will report to this position:
Recreation Specialist Forest/Rec Technician
3. What position title will this position report to? Forestry and Parks Administrator
Committee of Jurisdiction– Action:
Date: Position Approved: Position Denied: by a vote of:
Personnel Committee – Action:
Date: Position Approved: Position Denied: by a vote of:
Executive Committee – Action:
Date: Funds Approved: Funds Denied: by a vote of:
County Board – Action:
Date: Approved: Denied: by a vote of:
This request would re-purpose one currently approved Recreation Specialist to a Recreation Coordinator. Both
Specialist positions have been approved, though one is currently vacant. As part of the 2025 budget, the plan is to
allocate proceeds from future carbon returns to fund at least 50% of the total cost of the Coordinator position.
With additional carbon proceeds allocated to help fund some rec program initiatives in 2025. The same approach
can also be considered as part of the 2026 budget, even if no additional carbon funds have been received. The
position will require a laptop, docking station and associated equipment. But space in the Forestry and Parks Dept
office already exists for this position.
The position will have some supervisory responsibilities over the Recreation Specialist and Forest/Rec Technician
positions. Primarily as it pertains to coordinating and prioritizing workloads and ensuring project completion.
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
REVENUE
Department 34 - Forestry
43572 State Grant-Snowmobile Trails 271,980.00 .00 271,980.00 .00 .00 .00 271,980.00 0 11,775.00
43575
43575 State Grant-ATV Trails 66,000.00 .00 66,000.00 .00 .00 .00 66,000.00 0 .00
43575-002 ATV Winter Trail Grants 34,740.00 .00 34,740.00 .00 .00 .00 34,740.00 0 .00
43575 - Totals $100,740.00 $0.00 $100,740.00 $0.00 $0.00 $0.00 $100,740.00 0%$0.00
43582 Conservation Aids-50/50 NL 8,500.00 .00 8,500.00 .00 .00 .00 8,500.00 0 .00
43584
43584-003 Turkey Stamp State Grant .00 .00 .00 .00 .00 .00 .00 +++11,764.00
43584 - Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$11,764.00
43587 Good Neighbor Grant 18,000.00 .00 18,000.00 .00 .00 29,330.75 (11,330.75)163 .00
43597 State Sustainable Forestry Grant .00 .00 .00 .00 .00 .00 .00 +++37,023.85
43598 County Forest Admin Grant 70,000.00 .00 70,000.00 .00 .00 76,144.63 (6,144.63)109 70,290.58
43599 Wildlife Habitat .10 Grant NL 8,143.00 .00 8,143.00 .00 .00 12,294.07 (4,151.07)151 8,143.30
43610 State DOT Road Aid NL 13,327.00 .00 13,327.00 .00 .00 13,227.69 99.31 99 13,327.47
46720 County Park Fees 135,000.00 .00 135,000.00 .00 .00 97,261.58 37,738.42 72 109,113.60
46721 Yurt Rental Revenue 40,000.00 .00 40,000.00 .00 .00 18,535.59 21,464.41 46 24,595.54
46811 Sale of Wood-CFL-Co Share 3,049,200.00 .00 3,049,200.00 .00 .00 3,501,191.57 (451,991.57)115 2,077,429.50
46813 Land Acquisition NL .00 .00 .00 .00 .00 500.45 (500.45)+++.00
46815 10% County Forestry-Towns 338,000.00 .00 338,000.00 .00 .00 .00 338,000.00 0 .00
46823 Equipment Use Agreement NL .00 .00 .00 .00 .00 1,030.43 (1,030.43)+++.00
48205 Rent on Leased Land 17,950.00 .00 17,950.00 .00 .00 12,792.00 5,158.00 71 11,988.83
48500 Donations 68,000.00 .00 68,000.00 .00 .00 .00 68,000.00 0 37,879.55
48900 All Other Revenue 1,000.00 .00 1,000.00 .00 .00 53,755.16 (52,755.16)5376 171.24
48910 Permit Revenues 1,000.00 .00 1,000.00 .00 .00 730.00 270.00 73 1,135.00
49301 Fund Balance Applied 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 .00
49401 Sale of Larger $Gen Fixed Assets 9,000.00 .00 9,000.00 .00 .00 .00 9,000.00 0 14,353.50
Department 34 - Forestry Totals $4,189,840.00 $0.00 $4,189,840.00 $0.00 $0.00 $3,816,793.92 $373,046.08 91%$2,428,990.96
REVENUE TOTALS $4,189,840.00 $0.00 $4,189,840.00 $0.00 $0.00 $3,816,793.92 $373,046.08 91%$2,428,990.96
EXPENSE
Department 34 - Forestry
State Account 55201 - Parks
50220 Utilities 13,000.00 .00 13,000.00 .00 .00 3,035.30 9,964.70 23 2,874.72
50225 Telephone 2,300.00 .00 2,300.00 .00 .00 1,296.03 1,003.97 56 1,239.70
50240 Repair & Maintenance 7,500.00 .00 7,500.00 .00 .00 2,624.36 4,875.64 35 3,551.39
50290 Contractual Services 46,101.00 .00 46,101.00 .00 .00 19,297.04 26,803.96 42 18,378.13
50313 Printing & Duplication 500.00 .00 500.00 .00 .00 605.00 (105.00)121 762.00
50350
50350 Repair & Maintenance Supplies 1,000.00 .00 1,000.00 .00 .00 524.75 475.25 52 1,185.31
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Budget Performance Report
Fiscal Year to Date 08/05/24
Include Rollup Account and Rollup to Account
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 55201 - Parks
50350
50350-002 Yurt Repair & Maintenance 4,000.00 .00 4,000.00 .00 .00 821.96 3,178.04 21 1,640.35
50350 - Totals $5,000.00 $0.00 $5,000.00 $0.00 $0.00 $1,346.71 $3,653.29 27%$2,825.66
50590 Other Fixed Charges 1,510.00 .00 1,510.00 .00 .00 1,750.00 (240.00)116 1,510.00
State Account 55201 - Parks Totals $75,911.00 $0.00 $75,911.00 $0.00 $0.00 $29,954.44 $45,956.56 39%$31,141.60
State Account 55313 - Recreation Management
50240 Repair & Maintenance 3,000.00 .00 3,000.00 .00 .00 516.10 2,483.90 17 1,186.48
50290 Contractual Services 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 250.00
50340 Operating Supplies 500.00 .00 500.00 .00 .00 24.53 475.47 5 187.46
50350 Repair & Maintenance Supplies 500.00 .00 500.00 .00 .00 619.38 (119.38)124 1,177.49
50351 Fuel 250.00 .00 250.00 .00 .00 169.18 80.82 68 69.11
State Account 55313 - Recreation Management Totals $5,750.00 $0.00 $5,750.00 $0.00 $0.00 $1,329.19 $4,420.81 23%$2,870.54
State Account 55442 - Snowmobile Trail Maint. Grants
50240 Repair & Maintenance 271,980.00 .00 271,980.00 .00 .00 27,816.28 244,163.72 10 53,650.29
State Account 55442 - Snowmobile Trail Maint. Grants
Totals
$271,980.00 $0.00 $271,980.00 $0.00 $0.00 $27,816.28 $244,163.72 10%$53,650.29
State Account 55443 - ATV Trail Maintenance Grants
50240 Repair & Maintenance 66,000.00 .00 66,000.00 .00 .00 26,051.33 39,948.67 39 15,548.96
State Account 55443 - ATV Trail Maintenance Grants
Totals
$66,000.00 $0.00 $66,000.00 $0.00 $0.00 $26,051.33 $39,948.67 39%$15,548.96
State Account 55445 - RTA Grants
50240 Repair & Maintenance .00 .00 .00 .00 .00 .00 .00 +++259.05
50810 Capital Equipment .00 .00 .00 .00 .00 .00 .00 +++531.50
State Account 55445 - RTA Grants Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$790.55
State Account 55447 - ATV Winter Trail Grants
50240 Repair & Maintenance 34,740.00 .00 34,740.00 .00 .00 17,370.00 17,370.00 50 35,557.90
State Account 55447 - ATV Winter Trail Grants Totals $34,740.00 $0.00 $34,740.00 $0.00 $0.00 $17,370.00 $17,370.00 50%$35,557.90
State Account 56105 - Knowles-Nelson Grant
50290 Contractual Services .00 .00 .00 .00 .00 .00 .00 +++5,483.60
State Account 56105 - Knowles-Nelson Grant Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$5,483.60
State Account 56121 - Forestry
50121 Full Time 629,261.00 .00 629,261.00 .00 .00 309,149.20 320,111.80 49 285,108.88
50122 Part Time 29,700.00 .00 29,700.00 .00 .00 .00 29,700.00 0 .00
50123 Temporary Employee 7,812.00 .00 7,812.00 .00 .00 .00 7,812.00 0 .00
50130 Funeral Leave .00 .00 .00 .00 .00 .00 .00 +++269.04
50131 Sick Leave Pay 10,921.00 .00 10,921.00 .00 .00 5,085.32 5,835.68 47 6,061.07
50132 Vacation Pay 14,690.00 .00 14,690.00 .00 .00 23,856.02 (9,166.02)162 19,752.94
50135 Overtime 9,000.00 .00 9,000.00 .00 .00 2,939.15 6,060.85 33 6,764.60
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Budget Performance Report
Fiscal Year to Date 08/05/24
Include Rollup Account and Rollup to Account
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56121 - Forestry
50138 Holiday Pay .00 .00 .00 .00 .00 9,645.12 (9,645.12)+++9,035.34
50140 Per Diem 2,500.00 .00 2,500.00 .00 .00 1,325.00 1,175.00 53 1,800.00
50151 Fica/Medicare 51,888.00 .00 51,888.00 .00 .00 25,475.29 26,412.71 49 23,890.47
50152 Co. Share Retirement 46,009.00 .00 46,009.00 .00 .00 24,188.51 21,820.49 53 22,186.32
50154 Health Insurance 162,464.00 .00 162,464.00 .00 .00 86,309.26 76,154.74 53 72,283.54
50155 Life Insurance 117.00 .00 117.00 .00 .00 82.47 34.53 70 54.18
50210 Professional Services 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
50220 Utilities 4,250.00 .00 4,250.00 (60.57).00 2,377.34 1,872.66 56 2,244.33
50225 Telephone 6,000.00 .00 6,000.00 .00 .00 3,163.92 2,836.08 53 3,055.90
50240 Repair & Maintenance 3,500.00 .00 3,500.00 .00 .00 1,309.84 2,190.16 37 2,387.08
50290 Contractual Services 27,000.00 .00 27,000.00 .00 .00 .00 27,000.00 0 .00
50310 Office Supplies 1,250.00 .00 1,250.00 .00 .00 554.55 695.45 44 541.40
50311 Postage 1,100.00 .00 1,100.00 .00 .00 581.68 518.32 53 563.02
50313 Printing & Duplication 3,500.00 .00 3,500.00 .00 .00 3,211.28 288.72 92 2,752.21
50315 Advertising 500.00 .00 500.00 .00 .00 44.73 455.27 9 54.18
50320 Publication,Subscriptions & Dues 1,500.00 .00 1,500.00 .00 .00 696.80 803.20 46 1,155.62
50325 Registration Fees & Tuition 2,000.00 .00 2,000.00 .00 .00 1,178.61 821.39 59 1,323.30
50332 Mileage 45,000.00 .00 45,000.00 .00 .00 25,212.30 19,787.70 56 25,066.09
50335 Meals 150.00 .00 150.00 .00 .00 100.63 49.37 67 20.93
50336 Lodging 750.00 .00 750.00 .00 .00 618.38 131.62 82 546.28
50340 Operating Supplies .00 .00 .00 .00 .00 .00 .00 +++169.50
50351 Fuel 1,250.00 .00 1,250.00 .00 .00 100.74 1,149.26 8 624.95
50353 Parts 250.00 .00 250.00 .00 .00 .00 250.00 0 .00
50390 Other Supplies and Expense 750.00 .00 750.00 .00 .00 135.71 614.29 18 322.92
50395 Safety Supplies 200.00 .00 200.00 .00 .00 316.75 (116.75)158 150.84
50396 Clothing Allowance 2,970.00 .00 2,970.00 .00 .00 708.05 2,261.95 24 87.03
50590 Other Fixed Charges 250.00 .00 250.00 .00 .00 562.78 (312.78)225 252.00
State Account 56121 - Forestry Totals $1,067,032.00 $0.00 $1,067,032.00 ($60.57)$0.00 $528,929.43 $538,102.57 50%$488,523.96
State Account 56122 - Equipmnt Use
Agreemnt=NonLapsing
50390 Other Supplies and Expense 2,500.00 .00 2,500.00 .00 .00 76.15 2,423.85 3 366.38
State Account 56122 - Equipmnt Use
Agreemnt=NonLapsing Totals
$2,500.00 $0.00 $2,500.00 $0.00 $0.00 $76.15 $2,423.85 3%$366.38
State Account 56123 - State sustainable Forestry Grant
50290 Contractual Services .00 .00 .00 .00 .00 .00 .00 +++3,070.00
State Account 56123 - State sustainable Forestry Grant
Totals
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$3,070.00
Run by Deanna Regan on 08/05/2024 03:10:22 PM Page 3 of 6
Budget Performance Report
Fiscal Year to Date 08/05/24
Include Rollup Account and Rollup to Account
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56125 - 10% Timber Sales Due Towns
50590 Other Fixed Charges 338,000.00 .00 338,000.00 .00 .00 .00 338,000.00 0 .00
State Account 56125 - 10% Timber Sales Due Towns
Totals
$338,000.00 $0.00 $338,000.00 $0.00 $0.00 $0.00 $338,000.00 0%$0.00
State Account 56128 - Sand & Gravel Pit
Exp.=NonLapsng
50590 Other Fixed Charges 1,000.00 .00 1,000.00 .00 .00 970.00 30.00 97 970.00
State Account 56128 - Sand & Gravel Pit
Exp.=NonLapsng Totals
$1,000.00 $0.00 $1,000.00 $0.00 $0.00 $970.00 $30.00 97%$970.00
State Account 56129 - Town Road Improvement Aid
50241 Town Road Aid 55,000.00 .00 55,000.00 .00 .00 4,000.00 51,000.00 7 .00
State Account 56129 - Town Road Improvement Aid
Totals
$55,000.00 $0.00 $55,000.00 $0.00 $0.00 $4,000.00 $51,000.00 7%$0.00
State Account 56145 - Access Management
50240 Repair & Maintenance 6,500.00 .00 6,500.00 .00 .00 1,498.18 5,001.82 23 4,202.74
50340 Operating Supplies 500.00 .00 500.00 .00 .00 761.37 (261.37)152 332.00
50350 Repair & Maintenance Supplies 500.00 .00 500.00 .00 .00 352.03 147.97 70 .00
50390 Other Supplies and Expense 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
State Account 56145 - Access Management Totals $8,000.00 $0.00 $8,000.00 $0.00 $0.00 $2,611.58 $5,388.42 33%$4,534.74
State Account 56148 - State D.O.T. Road Aid NL Grant
50240 Repair & Maintenance 23,327.00 .00 23,327.00 .00 .00 .00 23,327.00 0 .00
State Account 56148 - State D.O.T. Road Aid NL Grant
Totals
$23,327.00 $0.00 $23,327.00 $0.00 $0.00 $0.00 $23,327.00 0%$0.00
State Account 56152 - Reforestation=NL
50290 Contractual Services 180,240.00 .00 180,240.00 .00 .00 61,316.65 118,923.35 34 78,202.07
50390 Other Supplies and Expense .00 .00 .00 .00 .00 .00 .00 +++11.49
State Account 56152 - Reforestation=NL Totals $180,240.00 $0.00 $180,240.00 $0.00 $0.00 $61,316.65 $118,923.35 34%$78,213.56
State Account 56159 - Wildlife Habitat .5/Acre Grant
50240 Repair & Maintenance 5,000.00 .00 5,000.00 .00 .00 6,186.23 (1,186.23)124 1,475.85
50290 Contractual Services 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00
State Account 56159 - Wildlife Habitat .5/Acre Grant
Totals
$15,000.00 $0.00 $15,000.00 $0.00 $0.00 $6,186.23 $8,813.77 41%$1,475.85
State Account 56160 - County Forest Admin Grant
50111 Department Head 105,513.00 .00 105,513.00 .00 .00 52,353.60 53,159.40 50 49,666.56
50131 Sick Leave Pay .00 .00 .00 .00 .00 805.44 (805.44)+++375.92
50132 Vacation Pay .00 .00 .00 .00 .00 3,624.48 (3,624.48)+++3,014.88
50138 Holiday Pay .00 .00 .00 .00 .00 1,610.88 (1,610.88)+++1,507.44
50151 Fica/Medicare 8,071.00 .00 8,071.00 .00 .00 4,123.88 3,947.12 51 3,846.06
50152 Co. Share Retirement 7,280.00 .00 7,280.00 .00 .00 4,027.90 3,252.10 55 3,707.08
50154 Health Insurance 24,700.00 .00 24,700.00 .00 .00 14,408.52 10,291.48 58 12,251.96
Run by Deanna Regan on 08/05/2024 03:10:22 PM Page 4 of 6
Budget Performance Report
Fiscal Year to Date 08/05/24
Include Rollup Account and Rollup to Account
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
EXPENSE
Department 34 - Forestry
State Account 56160 - County Forest Admin Grant
50155 Life Insurance 49.00 .00 49.00 .00 .00 29.17 19.83 60 19.33
50320 Publication,Subscriptions & Dues 12,303.00 .00 12,303.00 .00 .00 12,303.22 (.22)100 12,069.25
State Account 56160 - County Forest Admin Grant Totals $157,916.00 $0.00 $157,916.00 $0.00 $0.00 $93,287.09 $64,628.91 59%$86,458.48
State Account 56170 - Conservation Match 50/50NL
Grant
50340 Operating Supplies 6,125.00 .00 6,125.00 .00 .00 343.32 5,781.68 6 .00
State Account 56170 - Conservation Match 50/50NL
Grant Totals
$6,125.00 $0.00 $6,125.00 $0.00 $0.00 $343.32 $5,781.68 6%$0.00
State Account 56171 - Forest Management
50340 Operating Supplies 16,500.00 .00 16,500.00 .00 .00 12,659.25 3,840.75 77 10,077.29
50390 Other Supplies and Expense .00 .00 .00 .00 .00 361.83 (361.83)+++30.00
State Account 56171 - Forest Management Totals $16,500.00 $0.00 $16,500.00 $0.00 $0.00 $13,021.08 $3,478.92 79%$10,107.29
State Account 56173 - Good Neighbor Grant
50135 Overtime 11,000.00 .00 11,000.00 .00 .00 9,182.00 1,818.00 83 7,093.79
50151 Fica/Medicare 842.00 .00 842.00 .00 .00 662.84 179.16 79 513.14
50152 Co. Share Retirement 759.00 .00 759.00 .00 .00 633.54 125.46 83 482.37
50154 Health Insurance 3,500.00 .00 3,500.00 .00 .00 2,480.28 1,019.72 71 1,802.48
50155 Life Insurance .00 .00 .00 .00 .00 1.38 (1.38)+++.44
50332 Mileage 1,000.00 .00 1,000.00 .00 .00 579.58 420.42 58 543.21
50340 Operating Supplies 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
State Account 56173 - Good Neighbor Grant Totals $17,601.00 $0.00 $17,601.00 $0.00 $0.00 $13,539.62 $4,061.38 77%$10,435.43
Department 34 - Forestry Totals $2,342,622.00 $0.00 $2,342,622.00 ($60.57)$0.00 $826,802.39 $1,515,819.61 35%$829,199.13
EXPENSE TOTALS $2,342,622.00 $0.00 $2,342,622.00 ($60.57)$0.00 $826,802.39 $1,515,819.61 35%$829,199.13
Fund 100 - General Totals
REVENUE TOTALS 4,189,840.00 .00 4,189,840.00 .00 .00 3,816,793.92 373,046.08 91%2,428,990.96
EXPENSE TOTALS 2,342,622.00 .00 2,342,622.00 (60.57).00 826,802.39 1,515,819.61 35%829,199.13
Fund 100 - General Totals $1,847,218.00 $0.00 $1,847,218.00 $60.57 $0.00 $2,989,991.53 ($1,142,773.53)$1,599,791.83
Fund 430 - Capital Projects Fund
REVENUE
Department 34 - Forestry
43260 Misc Federal Grant .00 .00 .00 .00 .00 .00 .00 +++320,379.40
43584
43584-002 WI Coastal Funds Grants .00 .00 .00 .00 .00 .00 .00 +++1,965,000.00
43584-100 Forestry ARPA Grant .00 259,400.00 259,400.00 .00 .00 .00 259,400.00 0 .00
43584 - Totals $0.00 $259,400.00 $259,400.00 $0.00 $0.00 $0.00 $259,400.00 0%$1,965,000.00
46813 Land Acquisition NL .00 .00 .00 .00 .00 1,032,515.41 (1,032,515.41)+++.00
Department 34 - Forestry Totals $0.00 $259,400.00 $259,400.00 $0.00 $0.00 $1,032,515.41 ($773,115.41)398%$2,285,379.40
Run by Deanna Regan on 08/05/2024 03:10:22 PM Page 5 of 6
Budget Performance Report
Fiscal Year to Date 08/05/24
Include Rollup Account and Rollup to Account
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 430 - Capital Projects Fund
REVENUE TOTALS $0.00 $259,400.00 $259,400.00 $0.00 $0.00 $1,032,515.41 ($773,115.41)398%$2,285,379.40
EXPENSE
Department 34 - Forestry
State Account 55205 - WI Coastal Fund Grants
50252 Purchase of Land=NL .00 .00 .00 .00 .00 .00 .00 +++1,965,000.00
State Account 55205 - WI Coastal Fund Grants Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$1,965,000.00
State Account 56132 - USFS Community Forests Grants
50252 Purchase of Land=NL .00 .00 .00 .00 .00 .00 .00 +++320,379.40
State Account 56132 - USFS Community Forests Grants
Totals
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$320,379.40
State Account 56153 - ARPA Grant
50252 Purchase of Land=NL .00 259,400.00 259,400.00 .00 .00 .00 259,400.00 0 .00
State Account 56153 - ARPA Grant Totals $0.00 $259,400.00 $259,400.00 $0.00 $0.00 $0.00 $259,400.00 0%$0.00
State Account 57100 - Capital Expenditures
50240 Repair & Maintenance .00 .00 .00 .00 .00 .00 .00 +++140.00
50252 Purchase of Land=NL .00 72,900.00 72,900.00 .00 .00 6,934.18 65,965.82 10 1,350,012.39
50390 Other Supplies and Expense .00 .00 .00 .00 .00 1,150.00 (1,150.00)+++1,176.00
50810 Capital Equipment 46,500.00 .00 46,500.00 .00 .00 21,340.00 25,160.00 46 172,408.40
50820 Capital Improvements 102,000.00 .00 102,000.00 .00 .00 37,423.07 64,576.93 37 20,897.89
State Account 57100 - Capital Expenditures Totals $148,500.00 $72,900.00 $221,400.00 $0.00 $0.00 $66,847.25 $154,552.75 30%$1,544,634.68
Department 34 - Forestry Totals $148,500.00 $332,300.00 $480,800.00 $0.00 $0.00 $66,847.25 $413,952.75 14%$3,830,014.08
EXPENSE TOTALS $148,500.00 $332,300.00 $480,800.00 $0.00 $0.00 $66,847.25 $413,952.75 14%$3,830,014.08
Fund 430 - Capital Projects Fund Totals
REVENUE TOTALS .00 259,400.00 259,400.00 .00 .00 1,032,515.41 (773,115.41)398%2,285,379.40
EXPENSE TOTALS 148,500.00 332,300.00 480,800.00 .00 .00 66,847.25 413,952.75 14%3,830,014.08
Fund 430 - Capital Projects Fund Totals ($148,500.00)($72,900.00)($221,400.00)$0.00 $0.00 $965,668.16 ($1,187,068.16)($1,544,634.68)
Grand Totals
REVENUE TOTALS 4,189,840.00 259,400.00 4,449,240.00 .00 .00 4,849,309.33 (400,069.33)109%4,714,370.36
EXPENSE TOTALS 2,491,122.00 332,300.00 2,823,422.00 (60.57).00 893,649.64 1,929,772.36 32%4,659,213.21
Grand Totals $1,698,718.00 ($72,900.00)$1,625,818.00 $60.57 $0.00 $3,955,659.69 ($2,329,841.69)$55,157.15
Run by Deanna Regan on 08/05/2024 03:10:22 PM Page 6 of 6
Budget Performance Report
Fiscal Year to Date 08/05/24
Include Rollup Account and Rollup to Account
Bayfield County Forestry and Parks Department
Timber Sale Revenue Report
Monthly, Cumulative and Three Year Average
2024 2024 2023 2021-2023
Month YTD Month Average
Net Net Net Month Net
January $238,241.30 $238,241.30 $237,285.27 $237,285.27 $271,448.64 $271,448.64
February $392,747.47 $630,988.77 $346,476.03 $583,761.30 $513,507.22 $242,058.57
March $790,012.42 $1,421,001.19 $465,040.89 $1,048,802.19 $1,103,399.30 $589,892.08
April $201,401.61 $1,622,402.80 $188,375.71 $1,237,177.90 $1,444,392.94 $340,993.64
May $439,694.96 $2,062,097.76 $125,582.35 $1,362,760.25 $1,846,242.73 $401,849.79
June $821,955.45 $2,884,053.21 $244,100.19 $1,606,860.44 $2,315,016.91 $468,774.18
July $610,040.56 $3,494,093.77 $363,051.52 $1,969,911.96 $2,694,168.90 $379,151.99
August $3,494,093.77 $519,092.26 $2,489,004.22 $3,009,276.01 $315,107.11
September $3,494,093.77 $139,378.27 $2,628,382.49 $3,145,880.82 $136,604.81
October $3,494,093.77 $392,716.61 $3,021,099.10 $3,512,629.54 $366,748.72
November $3,494,093.77 $253,805.64 $3,274,904.74 $3,798,671.49 $286,041.95
December $3,494,093.77 $267,154.45 $3,542,059.19 $4,017,724.00 $219,052.51
Month
2023
YTD
Net
2021-2023
Average
Cumulative Net
$0
$100,000
$200,000
$300,000$400,000
$500,000
$600,000
$700,000
$800,000$900,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Monthly Net Revenues Comparison Summary
2021-2023 Average
2024
$3.83
$4.68
$3.54
2021 2022 2023
Net Revenues By
Year
8/5/2024
K:\File System\6000 Management\6500-Finance & Accounting\Revenues\Committee Timber Sale Receipt Report\Timber Sale Revenues - Committee Timber Sale Report
Dear Jason,
Today, the Wisconsin Supreme Court ruled 6-1 in favor of balanced
government.
The majority opinion held that the Legislature's Joint Finance Committee can
no longer obstruct conservation projects through anonymous objections and
indefinite delays, deeming such actions unconstitutional.
This is a resounding victory that puts the Knowles-Nelson Stewardship
Program back on track!
By reaffirming the constitutional separation of powers, the Court decisively
eliminated the legislative obstruction that had nearly halted conservation
efforts in recent years.
Notably, the Court's near-unanimous decision transcends ideological lines.
Conservative Justice Rebecca Bradley authored the majority opinion. She was
joined by all liberal justices and all but one of her conservative colleagues.
This broad consensus underscores that the ruling is about good
governance and constitutional integrity, not partisan politics.
Governor Tony Evers emphasized the ruling's importance:
"The Knowles-Nelson Stewardship Program has been one of our state's most
successful conservation programs for decades, helping preserve and protect
hundreds of thousands of acres of land for recreation and enjoyment. Today's
decision reaffirms the executive branch's constitutional authority to do its job in
administering this critical program and ends legislative Republicans' yearslong
efforts to unilaterally obstruct this program and conservation projects across
our state."
The Governor and the Department of Natural Resources (DNR) are now
empowered to protect Wisconsin's natural heritage without undue
interference. Crucial land acquisitions and outdoor recreation investments will
no longer be held hostage by legislative inaction or backroom politics.
Today's victory is the result of years of collective effort. We thank every
Team Knowles Nelson supporter, Wisconsin's land trusts, the Evers
FOR IMMEDIATE RELEASE: July 5, 2024
Contact: GovPress@wisconsin.gov
“Victory for the People of Wisconsin”:
Gov. Evers Celebrates Wisconsin Supreme Court Decision in Evers
v. Marklein Ending Republican Obstruction
MADISON — Gov. Tony Evers today heralded a decision from the Wisconsin Supreme Court in Evers v.
Marklein. The case, brought by Gov. Evers last year against the Wisconsin State Legislature, argued
Republican-controlled committees such as the Joint Committee on Finance are unconstitutionally and
unlawfully obstructing basic government functions and operations by blocking conservation projects under
the Knowles-Nelson Stewardship Program, among other instances. A copy of the governor’s petition for
original action is available here. A copy of the governor’s brief in support of original action is available
here.
In a 6-1 decision majority opinion led by Supreme Court Justice Rebecca Grassl Bradley, the Wisconsin
Supreme Court opined:
“The constitution’s vesting of core powers in each of the three branches of government may not be
statutorily altered. In declaring these separation of powers principles, we ensure the branches do not
arrogate powers the people never gave them. [...] Maintaining the separation of powers between the
branches is essential for the preservation of liberty and a government accountable to the people. By placing
the power of the executive branch to carry out the law in a committee of the legislature, the legislative
branch subsumed the executive power.”
Gov. Evers today released the following statement:
“Republican lawmakers have spent years giving themselves outsized influence and power that they’ve used
to unconstitutionally obstruct basic government functions and prevent my administration from doing the
people’s work. And that includes preventing the implementation of the Knowles-Nelson Stewardship
Program. That ends today.
“I’ve spent years working against near-constant Republican obstruction, and this historic decision rightfully
resets constitutional checks and balances and restores separation of powers. This decision is a victory for