HomeMy WebLinkAboutExecutive Committee - Agenda - 8/14/2025
Bayfield County Administrator
117 E 5th Street, PO Box 878, Washburn, WI 54891
Ph: 715-373-6181 Fx: 715-373-6153
www.Bayfieldcounty.wi.gov
Mark Abeles-Allison, County Administrator Kelly Westlund, Deputy County Administrator
Kristine Kavajecz, Human Resources Director Kim Mattson, Finance Director Gail Reha, Bookkeeper
Ryan VanLanduyt, Energy Specialist Paige Terry, Clerk III Jaime Cadotte, Clerk II
BAYFIELD COUNTY
EXECUTIVE COMMITTEE MEETING
Mary Dougherty, Chair Fred Strand, Vice-Chair
Jan Lee Dennis Pocernich
Madelaine Rekemeyer Marty Milanowski
Dear Committee Members:
This letter is written to inform you of the Bayfield County Executive Committee
Meeting scheduled for 4:00pm Thursday, August 14, 2025 in the Bayfield
County Board Room. This meeting will be held in-person and remotely.
Supervisors and the public will be able to participate in the Meeting in-person
or via voice either by using the internet link or phone number below.
There will be a short break at approximately 5:30 pm for snacks due to there
being two meeting this night.
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_____________________________________________________________________________
Contact Bayfield County at 715-373-6181 if you have access questions or
email Mark.Abeles-Allison@bayfieldcounty.wi.gov if during the meeting.
Any person wishing to attend who, because of a disability, requires special accommodation, should
contact the County Clerk’s office at 715-373-6100, at least 24 hours before the scheduled meeting
time, so appropriate arrangements can be made.
Notice is hereby given that in the event the standing committee does not have a quorum the County
Board Chair or Vice Chair may act as an ex officio member (County ordinance, Chapter 3, section 2-
3-1 (c)). Notice is hereby given that a majority of the Bayfield County Board may be present at the
meeting to gather information about a subject over which they have decision-making responsibility.
This constitutes a meeting of the Bayfield County Board pursuant to State ex rel. Badke v.
Greendale Village Bd., 173 Wis. 2d 553, 494 N.W.2d 408(1993), and must be noticed as such,
although the County Board will not take any formal action at this meeting.
1) Call to Order
2) Approval of Minutes of July 10, 2025
3) Public Comment, 3 minutes per person, up to 15 minutes total
4) Departments and Agencies Reporting to the Executive Committee for Budget 2026 Review
5) Discussion and Possible Action Regarding Board Room Audio Visual improvements and
Inclusion in the 2025 Budget Resolution
6) Discussion and Possible Action Land Records Budget Amendment Resolution
7) Discussion and Possible Action Regarding Bayfield County Asset Tracking Policy
8) Discussion and Possible Action Regarding Business Park Feasibility Study
9) Reports:
a) Cell Antenna Work on County Towers
b) Department of Energy Projects, County and Towns and Commercial Charger RFP,
https://bayfieldcounty.wi.gov/CivicAlerts.aspx?AID=1343
c) Courthouse Microgrid Testing
d) Land For Housing: https://bayfieldcounty.wi.gov/DocumentCenter/View/19331/LAND-
FOR-HOUSING-RFP-FINAL?bidId=
e) Financial Reports end of July 2025
f) Treasurer’s Report, end of July 2025
10) Closed session, The Committee may entertain a motion to move in and out of Closed Session
pursuant to §19.85(1) (e) Deliberating or negotiating the purchasing of public properties, the
investing of public funds, or conducting other specified public business, whenever
competitive or bargaining reasons require a closed session.
Discussion and Possible Action Regarding:
a) Property Acquisition
b) Minutes, July 10, 2025
11) Adjourn
EXEC COMMITTEE NARRATIVE, AUGUST 14, 2025
Item 4: Departments planning to make budget reports to the Exec Committee. I will go
through details of the, County Admin, County Board, Business Park, Animal Control,
Special Fund and Capital Improvement Projects.
Attached please find one separate document:
1. Organizational budget request mini package and
The Capital Improvement Project Fund narrative is included in the packet.
These are not fully complete and they are draft only.
Item 5: IT and Administration recommend proceeding with County Board Room
improvements in 2025 as opposed to putting into the 2026 budget. 2026 will be a busy year
for IT and these improvements would benefit everyone sooner rather than later. A proposed
resolution to the full board could make this happen.
Item 6. Land Records received a GIS mapping grant in 2024 after the budget was approved.
The attached budget amendment modifies the 2025 budget. Also attached is the grant
award received. These new maps, April 2025 are now on the county web site, accessed by
using the oblique key.
Then select an area and choose the 2025 April maps.
Item 7. Kim Mattson, Bayfield County Finance Director and our auditors recommend
updating our asset capitalization from $5,000 to $10,000. Departments will track assets
under $10,000 but will not be capitalized.
Item 8. Attached is a proposal for a new business park feasibility study for Bayfield County.
I think this is good planning from a long term economic development perspective. I have a
request into BCEDC to consider funding this but if they don’t I would like to review with the
Executive Committee. The proposal is for a $10k study, less a 50% grant.
Item 9.
• Multiple improvements on existing county communication towers in Washburn and
Port Wing are in the planning stages. Verizon, AT&T and T-Mobile have agreements in
place and work will take place over the next 12 months.
• The Department of Energy Project is progressing. Phase 1 is complete, we are
moving ahead with planning the microgrid expansion at the courthouse/jail, Level-2
charging at the courthouse/jail, highway garages, sheriff and forestry Garages, town
microgrids and commercial charger levels. We have an RFP out now for three
commercial chargers at businesses in Drummond, Washburn and Port Wing. This is
part of the overall project with Xcel contributing as well as the DOE. The next phase
which is final engineering and contractor selection is planned to start September 1.
Phases 2-4 have been combined into one budget period, so all funds are committed
and obligated from the US DOE.
• Testing of the Courthouse Microgrid went smooth last week after multiple
tests. One of the goals of the project was to have the courthouse generator cover
both buildings, this was successful. We still have the existing jail generator as
backup. Another goal was to have the solar function during a grid outage, this was
also confirmed. We plan to schedule tests of the system at least twice a
year. Currently, once the Courthouse generator starts, the battery syncs with it and
adds additional capacity. When the next expansion phase is complete, the battery
will support the entire load of both buildings and the Courthouse generator will only
start when needed to charge the batteries.
• We have had several contacts (6) on the Bayfield County Land for Housing project.
No formal requests however as of yet.
• Financial Reports: 7th month, 58%
o 100 fund: GENERAL FUND
▪ Revenues: overall looking good, at 64%, up $400k over last year
▪ Expenditures: overall at 52%, down $1.1 million from last year. 7th
month equals 58%. All departments falling in that area except for IT
Criminal Justice (66%), Coroner (76%) and Animal Control is at 61%,
no concern. Criminal Justice, due to one time expenditures, Coroner,
higher volumes. Animal Control is $15k over, plan is to wait till end of
year to make amendments.
o 235 fund: HUMAN SERVICES
▪ Revenues: 47%, up $100k
▪ Expenditures: 49%, up $1 million
o 430: Capital Improvement (CIP)
▪ Rev: 61%
▪ Exp: 71%
o 710 Highway:
▪ Rev: 68%, up $800k
▪ Exp: 32%, up $100k.
• Treasurer Report: net down $100k, balances increased with second tax payment.
1
Minutes of the
Bayfield County Executive Committee Meeting
4:00pm, July 10, 2025
Meeting was held Remotely through Microsoft Teams and in person in the Bayfield County
Board Room, Washburn, WI
Members Present: Dennis Pocernich, Mary Dougherty, Fred Strand, Jan Lee, Madelaine
Rekemeyer (virtual), Marty Milanowski (virtual 5:00pm)
Excused:
Others Present: Sue Rosa-County Board, Mark Abeles-Allison-County Administrator, Kristine
Kavajecz-Human Resources Director, Kelly Westlund-Deputy County Administrator, Rich Path,
Tom Stankard, Tess Levens, Jessica Waclawski, Alex Nelson-CheqBuilt Land Trust Executive
Director, Jennifer Torvidio-Warren-Housing Authority Director, Kim Mattson-Finance Director,
Scott Galetka-Land Records Administrator, Brigid Reina-Willams, Meagan Quaderer-
Emergency Management Director, Gail Reha, members of the public.
Called to order at 4:00p.m. by Chairperson Dougherty
Motion Lee, Pocernich to approve minutes of the June 12, 2025 Executive Committee meeting.
Motion Carried (5-0)
Public Comment:
Meagan Quaderer: Reported that emergency notification system is in place in Bayfield County.
Mass notification system through Genesis available on the County Web site.
Esme Martinson: Zoning Stakeholders expressed that HKGI is doing a good job getting the
Broadband group up to speed regarding tower ordinances.
Josh Pearson stated that the Town of Iron River is looking at a potential housing development.
This will require a feasibility study. Town is asking if the county would consider sharing 1/3 of
the cost of the feasibility study. As a member of the telecommunication committee, expressed
concern with the Turner Rd tower application. Pearson outlined the specific concerns.
Departments Reporting to the Executive Committee for Budget 2026 Review:
a. County Board
b. Administration
c. Maintenance
d. Constitutional Officers
i. Treasurer
ii. Register of Deeds
Housing Authority Quarterly Presentation and 2026 Priorities, Jennifer Toribio-
Warren: Jennifer Torbidio-Warren reported on achievements and accomplishments of the
2
Housing Authority. She reported that the county assisting with funding of the administrative
assistant has been instrumental in these achievements and requested that the funding be
continued in 2026. WEDC Thrive Rural Development Grant program, Cornucopia Senior
Housing Development project update was provided. Kelly Westlund provided further details
related to the Cornucopia Housing Development project, which is moving forward with land
acquisition.
CheqBUILT Community Land Trust Presentation, Alex Nelson: Alex Nelson made a
presentation outlining the purpose of CheqBUILT and the current initiatives.
CheqBUILT Agreement for Budgeted Funds: Two $100,000 allocations. One to support
the operation of CheqBUILT and one to fund the initial affordability gap costs of 2-5 homes.
Corporation Counsel has reviewed the MOU.
Motion Pocernich, Strand to approve the MOU with CheqBUILT as presented. Motion
Carried (5-0)
Broadband and Telecommunications Advisory Committee’s Recommendations:
Dougherty reported that the Committee has formulated five recommendations and a draft
tower ordinance to be forwarded to the Zoning Code rewrite contractor and stakeholder
group. She stated that this is separate from the Turner Road application and has nothing to do
with it. Dougherty wants to ensure that the autonomy and authority of committees and
boards be retained. Pocernich clarified that the Executive Committee does have authority to
forward the information on. He does not recommend that the Executive Committee state
support or opposition to the recommendations.
Motion Lee, Pocernich to forward the recommendations and draft ordinance from the
Telecommunications Committee to all stakeholders including the Zoning Committee and
code re-write group. Motion Carried (5-0)
Setting Minimum Bids on County Land Sales, Report on Habitable Structures: Galetka
reported that minimum bids need to be set on several habitable structures that will be put out
for land sales. Reina-Williams reported that 8 structures have been sold under the new
program. She reported on improvements that owners are making on the parcels. Reina-
Williams read a request from the property owner of TaxID 27163 in the Town of Oulu to
extend the completion deadline to June 11, 2027.
Motion Strand, Pocernich to approve an extension for TaxID 27163 in the Town of Oulu to
June 11, 2027. Motion Carried (5-0)
Reina-Williams reviewed recommended starting minimum bids based on Estimated Fair
Market Value for parcels that will be placed on auction.
3
Motion Milanowski, Lee to approve the minimum bids and habitable structure requirements
as presented. Motion Carried (6-0)
Resolution Establishing Bayfield County Policy for Compliance with Wisconsin Act
235: Galetka explained that this Act requires that current and former judges property
information must be kept confidential if requested. This would require redaction in all
publicly accessible property information. Corporation Counsel reports that the legislation is
in the process of being changed. He recommends waiting to take action on this item.
ATV Ad Hoc Committee: Committee had a lengthy discussion about whether the Executive
Committee should take action on this item. Consensus of the committee was to not form a
subcommittee of the Executive Committee.
Financial Support for Iron River Sanitary District: Josh Pearson stated that the county
offered some land near the fairgrounds in Iron River for housing development. The property
lies outside of the sanitary district. Development is being considered. The Town has asked if
the county would consider sharing in the cost of a feasibility study to extend the sanitary and
water to this site. No action taken on this item. The county will provide assistance to the
Sanitary District in identifying additional funding options such as USDA and WHEDA.
Fund Balance Assignments: Abeles-Allison reviewed the existing Fund Balance
Assignments and proposals for modifications to the assignments. Designated balances can be
modified at any time. Designations to be reviewed at a future meeting.
Coroner Position and Medical Examiner: Tabled
Northern Lights Budget Amendment Resolution: Motion Pocernich, Lee to forward the
resolution to the full county board for approval. Motion Carried (6-0)
Reports:
b. Financial Report, end of June 2025: Abeles-Allison reviewed the report included in the
meeting packet.
c. Treasurer’s Report, end of June 2025: Balances went up a bit, second highest balance
since 2019. Several grant and FEMA reimbursements received that contributed to the
increased balance.
Motion Lee, Pocernich to move into Closed Session pursuant to §19.85(1) (e)
Deliberating or negotiating the purchasing of public properties, the investing of public
funds, or conducting other specified public business, whenever competitive or bargaining
reasons require a closed session for Discussion and Possible Action Regarding Pigeon
4
Lake RFP. Motion Carried ( 6-0) Entered closed session at 5:45 pm. Sara Helgeson-
Hudson was included in the closed session.
Motion Lee, Pocernich to return to open session. Motion Carried (6-0 )
Meeting adjourned at 6:05pm.
Respectfully submitted by Kristine Kavajecz
DRAFT ONLY /
BUDGET SUMMARY AND HIGHLIGHTS:
XXXX is proposed for expenditures in the Capital Improvement Project Fund (CIP) in 2026.
This is UP/DOWN XX% from the adopted 2025 budget.
The budget proposes using XXXX in General Fund transfers, this is in addition to XXX in short
term borrowing funds for the Northern Lights Services Facility going direct to the CIP fund.
An important goal of Capital Improvement Projects, in addition to providing improved
functionality, is to reduce future costs or provide supplemental revenues to the county in the
future. Details on specific projects funded are listed below with expanded detail in the pages that
follow.
The January 1, 2025 cash balance for this fund was $3 million. This is due to several major
projects carrying over from 2024.
FUND DESCRIPTION:
The Capital Improvement Projects (CIP) Fund is designed for special projects (ie: Energy
Assistance Project) and one-time capital expenditures. The unique aspects of projects funded in
this category are:
1. These projects are not exclusively funded with recurring revenues. In most cases,
funding for only one year is required. In other cases, it is a deliberate decision to use
excess revenues as opposed to tax dollars on a multi-year project.
2. By putting projects in the Capital Improvement fund, it prevents inflating departmental
operating budgets. As budget analysis uses prior year expenditures as benchmarks,
removing one-time expenses helps keep overall budgets down and helps with evaluation
of budgets. However, municipal fund accounting requires a transfer of revenues from
the general fund and then an expenditure from the Capital Improvement Level. This has
the result of counting capital improvements twice in the budget process. This duplication
is removed from calculations that base fees on expenditure levels. One example of this is
our liability insurance costs.
3. The Capital Improvement Projects Fund is a five-year fund. Forecasting project
expenditures into the future allows for improved planning and decision-making. New in
2025, due to cash flow limitations AND future fund projections (Direct Pay, Carbon, etc),
no supplemental transfers from the General Fund are included in this years budget.
CAPITAL IMPROVEMENT PROJECT
FUND (CIP) 430
4. There is a benefit in keeping major, often one-time, excess revenue projects in one place
for tracking purposes.
RECOMMENDED PROJECT DETAILS BY DEPARTMENT: (Department Details sheets
follow)
Below is a summary by Department of recommended projects in 2025. A summary of all
projects, even those not funded and proposed costs are in the Major Funds section of the budget.
THESE ARE REQUEST ONLY / WILL BE REVIEWED AND EVALUATED IN BUDGET
PROCESS.
General Fund:
Clerk of Court: xx
• $4,750 Replace blinds in Judge’s Office
• $5,500 Replace carpet in Judge’s Office
• $13,838 Courtroom Glass Barriers
• $35,570 Judge and Reception Furniture Replacement:
Administrator:
• $2,850 To replace main office door with a door that has a tempered glass window
• $200,000, Housing infrastructure, Cheqbuilt
• XX, Business Park
Sheriff: $183,240
• $90,000 20 Laptops with docking stations and a computer for the jail pod
• $2,000 to replace 1 deep freezer used to store biohazardous evidence
• $12,200 to purchase various equipment to outfit new staff and replace worn out
equipment
• $2,000 to purchase additional printers for offices
• $21,340 to replace 10 sets of armor plates for staff
• $5,000 to replace old radios and purchase new radios for new staff
• $1,650 to purchase 3 spike strips
• $11,000 purchase a virtual meeting computer system to allow inmates access to outside
rehabilitation groups
• $5,000 to add flooring to the bathroom and hallway at Grand View
• $5,000 to replace carpet in the Sheriff’s and Chief Deputy Offices and by the
Confidential Secretary
• $1,400 to replace shelving in the jail kitchen
• $20,000 to replace the Recreation Officer’s snowmobile
• $6,650 to purchase a camera that will be mounted outside to monitor the prisoner path to
court
Health: $80,000
• $30,000-$50,000 for a replacement taller minivan or a truck for the PH Educator
• $30,000 to replace a CNG vehicle with a new minivan that has stow and go capabilities
Tourism/Fair: $66,500
• $9,000 for a Dump Trailer
• $40,000 for a Tractor
• $2,500 4-H Food Booth Remodel
• $1,000 BCF Big Sign
• $1,000 Exhibit Hall Booth Doors
• $8,000 Horse Stalls for Dairy Barn (Split w/ NW Dressage)
• $4,000 Market Sale Pavillion Sound & Lights
• $1,000 for Plywood for Displays
Information Technology: $992,000
• $50,000 for EndPoint Protection
• $23,000 Batteries for Vertiv
• $81,000 Fortigate Replacement at WIC, Cable, Mason, and Iron River
• $26,000 Knowbe4 30-Month Contract
• $86,000 Vertiv – Place Copper Lines and Add Sleeve in Data Center
• $640,000 Replace Aruba Switches
• $28,000 Replace NVR
• $58,000 Upgrade/Replace Backup Repository
Forestry: $297,500
• $95,000 to replace a dozer
• $45,000 Stewardship Grant – Close on remaining Cobb 40
• $45,000 Stewardship Grant – Close on remaining Cobb 40
• $5,000 Taxes on Stewardship acquisition
• $11,000 ATV replacement
• $14,000 Snowmobile replacement
• $37,500 Big Rock Campground planning & improvements
• $25,000 Delta & Twin Bear Campgrounds improvements
• $10,000 Fire Hill planning
• $10,000 Jolly Property improvements & restoration
• $25,000 Lost Creek Falls trail development & improvements
• $20,000 Topside Lake development & improvements (grant 50/50 match)
Human Services (AMSO): XXX
• $67,000, Computer Software to replace visual WISSIS accounting software
• $7,000 to replace the copier in the Economic Support section
• $14,963 to replace the carpeting in the Family Services Section
• $5,250 to replace the carpeting in Suite B
• $9,732 to replace 3 doors in the new CCS area
• $2,000 to paint the Economic Support hallway
• $13,500 to paint the Family Services hallway, Suite B, and Reception
• $50,000 lower level bathroom redesign
Resolution
No. 2025-xx
Budget Amendment Resolution for Board Room Audio
Visual and Recording Upgrades in 2025
WHEREAS, the County Board Room is used for many official county meetings every month;
and,
WHEREAS, During the COVID-19 pandemic, the IT Department configured the existing Audio
Visual and Recording system so that it was compatible with Microsoft Teams; and,
WHEREAS, the system has worked for several years but there are several system design hurdles
that make usage difficult prompting regular issues and last minute reconfigurations; and,
WHEREAS, the Executive Committee has directed research into a replacement system that
addresses the various audio, visual, and recording requirements in addition to ease of use by all
staff; and,
WHEREAS, IT has worked with several vendors using State of Wisconsin contract pricing to
configure the best solution; and,
WHEREAS, the project will include upgraded wireless microphones, an enhanced screen, and
Microsoft Teams equipment; and,
WHEREAS, the project was planned for 2026 but the current workload would allow this to be
done in 2025 if funding were available;
NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors
assembled this 26th day of August 2025, hereby authorizes the Audio Visual and Recording
upgrades to be done in 2025; and,
BE IT FURTHER RESOLVED, that the County Board hereby authorizes funding not to
exceed $150,000:
Increase 430-70-49301 by $150,000
Increase 430-02-57100-50820 by $150,000
By Action of the:
Bayfield County Board of Supervisors
____________________________________________
Dennis M. Pocernich, Chair
STATE OF WISCONSIN )
) ss.
COUNTY OF BAYFIELD )
I, Lynn M. Divine, Bayfield County Clerk,
hereby certify that the foregoing is a true and
correct copy of Resolution No. 2025-xx, Volume
30, adopted by the Bayfield County Board of
Supervisors at their meeting held on the 26th day
of August 2025.
_________________________________________________ Lynn M. Divine, Bayfield County Clerk
Resolution
No. 2025-xx
Land Records 2025 Budget Amendment Authorizing
Budget Allocation for the NG9-1-1 GIS Grant
WHEREAS, Bayfield County was awarded $659,837 through the FY25 NG9-1-1 GIS Grant
Program (Grant Number 2025-G103) by the Wisconsin Department of Military Affairs to
support GIS data creation, preparation, and remediation activities necessary for enabling Next
Generation 9-1-1, including the alignment of critical geospatial datasets such as road centerlines,
site/structure points, address points, and emergency service boundaries in accordance with the
NENA Standard for NG9-1-1 GIS Data Model; and,
WHEREAS, this work will be supported by high-resolution aerial imagery and location
intelligence tools provided through EagleView products, which are essential for accurate address
verification, structure identification, and emergency response readiness; and,
WHEREAS, the grant covers the period of 12/1/2024- 6/1/2026; and,
WHEREAS, Most grant-related expenditures will be recorded in 2025, and reimbursement will
be recorded in the 2026 fiscal year; and,
WHEREAS, Fund balance will be needed to cover the 2025 expenses which will be reimbursed
in 2026; and,
WHEREAS, the grant requires a 5% match of $34,728 which will come from fund balance; and,
NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors
assembled this 26th day of August 2025, hereby authorizes amending the 2025 budget as follows
to reflect the full allocation and distribution of the NG9-1-1 GIS Grant:
Increase Revenue
Fund Balance Applied 100-00-49301 $694,565
Increase Expenses
Full Time 100-13-51747-50121 $90,266
FICA/Medicare 100-13-51747-50151 $3,845
Co. Share Retirement 100-13-51747-50152 $5,293
Health Insurance 100-13-51747-50154 $8,000
Total Staffing (personnel categories above): $107,402
Contractual Services 100-13-51747-50290 $566,627
Computer Software 100-13-51747-50343 $ 20,536
Total Expense Allocation: $694,565.45
State Share (95%): $659,837.18
County Match (5%): $ 34,728.27
This amendment reflects the full grant award and allocates funds across eligible categories in
accordance with the approved NG9-1-1 GIS Grant budget and actual implementation strategy.
By Action of the:
Bayfield County Board of Supervisors
____________________________________________
Dennis M. Pocernich, Chair
STATE OF WISCONSIN )
) ss.
COUNTY OF BAYFIELD )
I, Lynn M. Divine, Bayfield County Clerk,
hereby certify that the foregoing is a true and
correct copy of Resolution No. 2025-xx, Volume
30, adopted by the Bayfield County Board of
Supervisors at their meeting held on the 26th day
of August 2025.
_________________________________________________ Lynn M. Divine, Bayfield County Clerk
Bayfield County Capital Asset Policy
Date
August xx, 2025
Purpose
This policy establishes consistent guidelines for the capitalization, tracking, depreciation,
and disposal of capital assets owned by Bayfield County. The goal is to ensure compliance
with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting
Standards Board (GASB) requirements.
Policy Overview
Bayfield County will capitalize all assets that meet or exceed established thresholds and
have a useful life of more than five years. Capital assets are reported in the County’s annual
financial statements and are subject to depreciation, with the exception of land and certain
intangible assets.
Capitalization Thresholds
Asset Type Capitalization Threshold Minimum Useful Life
Land Capitalize all N/A
Land Improvements $10,000 15 years
Buildings $10,000 50 years
Furniture & Fixtures $10,000 10 years
Equipment & Machinery $10,000 10 years
Office Equipment $10,000 5 years
Intangible Assets $25,000 25 years, GASB 96
*Note: Assets purchased with grant funds may require different thresholds
based on grant terms.
Capitalization Criteria
To be capitalized, an asset must:
1. Have a cost equal to or greater than the applicable threshold, including purchase price,
shipping, installation, and other related costs.
2. Have an estimated useful life greater than five years.
Depreciation
Depreciation will be recorded using the straight-line method over the asset’s estimated
useful life, beginning in the year the asset is placed in service. Land and certain intangible
assets are not depreciated.
Departmental Responsibilities
The Finance Department will maintain the capital asset ledger and calculate depreciation.
Departments are responsible for:
• Notifying Finance of new capital purchases and disposals.
• Tagging and tracking assets below the capitalization threshold ($500-$10,000) using
department-issued tags which the County will provide.
• Performing periodic inventory and safeguarding county-owned assets.
• Notifying the County Clerk’s office for insurance purposes.
Disposal and Transfers
The County shall determine all surplus and may offer it for disposal or transfer in
conformance with the following guidelines (assets purchased with grant funds may require
different disposal methods):
Estimated Fair
Market Value
Maintenance
Department
Head
County
Administrator IT Director
Executive
Committee
Less than $2,500
Sold on open
market/public auction or
donated to a
municipality/tribe
Furniture &
Equipment x
$2,500-$9,999
Sold by obtaining quotes
or on open market/public
auction
Furniture &
Equipment x
$10,000-$50,000
Sold by obtaining sealed
bids or public auction
Furniture &
Equipment x
$50,000+
Sold by obtaining quotes
or on open market
Furniture &
Equipment x
$500+
Sold, donated, or
destroyed Electronics x
The County Administrator shall reserve the right to accept or reject all offers if they do not
equal or exceed the booked value or published prices. If the capital asset is transferred to
another department, the originating department must notify the Finance Department.
Finance will update the asset records and adjust depreciation schedules as needed.
No disposed surplus property and material shall be given to or salvaged by County officials,
employees, or members of the public.
Seized property held by the Sheriff’s office shall be handled and disposed of in accordance
with applicable, Federal and State requirements.
Accounting and Tagging
50810 for expenses over $10,000 Obtain property tag from Finance
50815 for expenses between $500-10,000 Assign departmental property tag
Existing capital assets less than the $10,000 capitalization threshold shall be removed from
the capital asset schedule when fully depreciated. Capital assets originally valued at
$10,000 or more that are fully depreciated shall continue to be held on the capital asset
schedule until they are sold or otherwise retired.
Review and Updates
This policy will be reviewed every three years or as needed to reflect changes in accounting
standards, operational requirements, or audit recommendations.
Industrial
Feasibility
Proposal
Bayfield County EDC
Prepared July 2025
Dear Mr. Hanke and the Bayfield County EDC,
Thank you for your interest in CEDA! We are excited about the possibility of drafting an
Industrial Park Feasibility Study for the Bayfield County EDC. Industrial parks are a significant
investment with the potential for long-term economic growth, but it is essential to ensure
they are designed to meet current business needs while remaining adaptable to the evolving
demands of industry.
CEDA’s comprehensive approach to this study includes a workforce profile, industry analysis,
utility and infrastructure assessment, and site suitability evaluation. This framework equips
the community with a clear understanding of the market potential and operational
requirements necessary for a successful industrial park.
A key element of our planning process is the inclusion of case studies from comparable
communities that have recently pursued similar developments. These examples provide
practical insights into common challenges and proven strategies, helping communities
anticipate and proactively address potential obstacles.
We look forward to exploring the possibility of collaborating to advance our mission of
empowering communities in rural America, ensuring they thrive and are well-prepared for
the future. Thank you for considering CEDA for this important project. We are eager to
discuss how we can work together to draft an Industrial Park Feasibility Study for the
Bayfield County EDC.
Sincerely,
Annie Nichols
Planning Manager
CEDA
Letter of Transmittal
Page 2
At CEDA, we understand how much work rural
communities do with limited resources every day, so
we strive to make planning for the future easy.
CEDA is a 501c3 non-profit organization first established in 1986. The organization
serves Greater Minnesota, Northeast Iowa, and Western Wisconsin with its
community development and economic needs. Notable initiatives range from its
Community Support Program, to grant writing, to planning and development. With
over 100 years of combined experience in the economic and community
development field, CEDA strives for aiding communities and projects alike.
CEDA has conducted many long range planning studies over the years. We have
recently completed a Housing Study for Washburn County, Wisconsin, a
Comprehensive Plan for Pine Island, Minnesota, and a Strategic Plan for the City of
Mapleton, Minnesota.
Our planning process focuses on building collaboration from the beginning of the
plan through project implementation. By bringing staff and local officials together
we develop implementable solutions that fit the community’s unique needs.
Overview
About CEDA
Page 3
Review and Strategy
It is important to understand the needs of the community and
to review any relevant plans prior to engaging the community.
The CEDA team will begin by gathering relevant local plans
and meeting with EDC Staff.
Community Audit and Vision
The CEDA team begins this step by conducting a visual
assessment of the community with EDC Staff. Potential sites
are discussed and evaluated during this step.
Stakeholder Input
CEDA believes that the most valuable part of the planning
process is hearing directly from the people who know the
community best. To support this, a workshop will be held with
the board and any other relevant stakeholders to discuss case
study examples and complete a SWOT analysis for industrial
development in Bayfield County.
Plan Formulation and Implementation
The CEDA team combines relevant data, stakeholder input,
and plans for implementation to formulate a final document.
We craft a marketable document branded to the community
so that the information can be neatly and professionally
displayed.
Workforce
Profile
Site Selection
Industry
Analysis
InfrastructureNeeds andLimitations
Shovel Ready
Case Studies
Ideas forImplementation
Strategic PlanElements
Planning Process
Page 4
Meet the Team
Annie joined the CEDA Team in 2018. She is committed to helping
municipalities find success, and takes pride in finding solutions for
communities that fit their unique needs. As the Planning Manager for
CEDA, her goals include raising awareness towards the benefits of
planning for the years ahead and relaying accurate and relevant data to
the communities she works with.
Annie received her Masters Degree in Public Administration from
Minnesota State University, Mankato and holds a Bachelor of Arts Degree
in Planning and Community Development, and Political Science from St.
Cloud State University.
Planning
Manager
Vice President
Strategic Initiatives
Chief
Mission Officer
Courtney grew up on a farm in rural Lanesboro, Minnesota, and returned
to southeast Minnesota after earning her degree from Luther College.
She has 15+ years of experience in grant proposal writing, public
engagement, and economic development, all within the context of rural
communities. Courtney is especially passionate about entrepreneurship
and community development projects focused on place-based design.
Outside of work, Courtney enjoys gardening, making fiber art, and
spending time with her family. She serves on the board of Mainspring, a
nonprofit arts and cultural center in rural Houston County, Minnesota.
Courtney Bergey Swanson
Allison Wagner
Annie Nichols
The CEDA model is based on a team approach; while you may have one point of
contact, your community can utilize the specialty and resources of the full CEDA
team.
Allison joined CEDA in 2018. She has over a decade of experience working
in both economic development and public administration. Allison grew
up on a small dairy farm in Southeast Minnesota. Her background
includes marketing, advertising, grant writing, retail, and fashion buying.
Prior to working for CEDA, Allison worked as the assistant clerk-
administrator and economic development coordinator in her hometown
of Caledonia, Minnesota.
Allison has a passion for helping small towns like her own grow and
prosper. She especially enjoys helping business owners turn visions into
reality.
Page 5
Sarah Schrauth is an Economics and Public Health student at the
University of Wisconsin-Eau Claire, earning a certificate in Urban and
Regional Planning. Originally from a rural community, she is committed to
advancing equitable economic development in underserved areas. Her
experience includes working in municipal government as a Downtown
Events and Promotions Intern with the City of Eau Claire, where she
helped implement programs that foster civic pride and economic vitality.
With a passion for urban planning, economic development, and
community resilience, Sarah is dedicated to helping create vibrant,
healthy communities. She is driven to leverage her education to highlight
the critical intersection of community health, urban economics, and
successful development strategies.
Meet the Team
Entrepreneurial
Programs Manager
Planning Associate
Cameron joined CEDA in 2023. Her main areas of work are with the Rural
Business Innovation Lab and the Planning Department. She graduated
from Macalester in 2022 with a BA in Economics and Geography. While in
college, Cameron interned with Dovetail Partners where she found her
passion for climate change advocacy, as well as interning with the City of
Saint Paul's Public Works Department where she learned the importance
of government work. Previous to joining the CEDA team she worked as a
Project Manager at a consulting firm in the Twin Cities.
Cameron enjoys being a part of her community by coaching Ice Hockey
for Macalester's club teams as well as volunteering for Mac's tennis
teams.
Cameron Payne
Page 6
Planning Associate
Sarah Schrauth
CEDA’s Planning Department specializes in long range planning including Housing Studies,
Comprehensive Plans, and Strategic Plans. This structure enables our team to provide a
framework and actionable steps forward to address housing and community development
needs for rural communities. Our goal is to ensure that the work we provide can be
implemented by the community and carried out immediately after plan adoption. Below is a
list of recent references that CEDA’s planning department has worked with.
City of Pine Island, MN Comprehensive Plan
elizabeth.howard@ci.pineisland.mn.us
Washburn County, WI Housing Study
jill@livefastfitfree.com
CEDA remains flexible in amending or modifying the timeline to meet the needs of the
community. The project schedule, and whether any modifications are needed, can be
discussed at any time. The ideal start date of this timeline would be (January, 2026), with a
completion date by the end of (May, 2026) taking approximately 5 months to complete
depending upon the exact start date.
The proposed budget for the services to be completed by CEDA is a not-to-exceed fee of
$9,850 due upon completion of the project. Included in the proposed cost is all associated
travel, meeting handouts, and 7 copies of the final plan printed and bound in a marketable
document.
This proposal, including pricing and terms, is valid for 120 days from the date of submittal.
Project Budget and Schedule
Page 7
References
City of Pelican Rapids, MN Housing Study
brentefrazier@gmail.com
City of Mapleton, MN Strategic Plan
mayor.annis@mapletonmn.gov
Thank You
We hope you find this Feasibility Study
Proposal insightful and valuable. Our team is
happy to discuss this report in depth or to talk
about potential next steps. Our contact
information is provided below, so if you have
any questions or require further assistance,
please don't hesitate to contact us.
Annie Nichols
Planning Manager
annie.nichols@cedausa.com
(651) 338-1816
CEDA Corporate Office
1500 S. Hwy 53, Chatfield, MN
507-867-3164
www.cedausa.com
info@cedausa.com
@cedausa and @ceda_usa
Bayfield County Executive Committee – EV Charger (3) RFP, Ryan VanLanduyt
These projects are part of the Energy Improvements in Rural or Remote Areas (ERA) grant from
the U.S. Department of Energy (DOE), which includes the installation of three Level 3, 150 kW
Electric Vehicle (EV) Fast Chargers. Under this grant, the DOE will cover 80% of the project
costs, with the remaining 20% funded by Xcel Energy and participating property owners. Each
installation includes three years of system operations support and maintenance. The DOE’s
portion of the funding will flow through the State of Wisconsin to Bayfield County.
The three charging stations will be located at:
• Johnson’s Store in Port Wing
• Hunter’s General Store in Drummond
• Hansen’s IGA in Washburn
Upon installation, the business owners will own and operate the chargers.
Looking at the interactive map on DriveElectric.gov/stations, high-speed charging infrastructure
in Bayfield County is currently sparse. These three new locations will significantly enhance
access to EV charging for both residents and visitors, particularly in Drummond, Port Wing, and
Washburn.
Installing an EV Fast Charger at a business location offers several strategic benefits. It attracts
customers, including tourists and travelers who tend to plan stops around charging sites. While
charging, they are more likely to shop, dine, or explore nearby, increasing foot traffic and dwell
time, which directly supports local sales. With 80% of costs covered by the ERA grant and
additional support from Xcel Energy, the investment is highly cost-effective and offers a strong
potential for return on investment.
In terms of performance, a 150 kW charger can typically add 100 miles of range in just 15–30
minutes, depending on the vehicle’s efficiency and battery size. The optimal charging window is
0–80%, as speeds slow significantly beyond that point to protect battery health. While home
charging remains the most cost-effective, often saving 70–80% compared to gasoline, public fast
charging still offers savings of around 40–55%, particularly for larger EVs such as the extended-
range Ford Lightning. These public chargers are especially valuable for out-of-town visitors and
help promote EV visitors to the region.
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
REVENUE
Department 00 - General Fund 10,821,994.00 (52,000.00)10,769,994.00 30,320.93 .00 7,668,755.32 3,101,238.68 71 7,108,501.24
Department 02 - Clerk of Courts 272,141.00 .00 272,141.00 14,867.05 .00 149,850.30 122,290.70 55 172,903.03
Department 04 - Criminal Justice 217,381.00 .00 217,381.00 20,645.20 .00 82,979.78 134,401.22 38 100,804.38
Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++.00
Department 06 - Coroner 8,300.00 .00 8,300.00 384.00 .00 5,536.00 2,764.00 67 3,988.00
Department 07 - Administrator 35,888.00 .00 35,888.00 .00 .00 15,127.25 20,760.75 42 15,000.00
Department 08 - District Attorney 33,000.00 .00 33,000.00 18,930.60 .00 49,305.50 (16,305.50)149 45,224.68
Department 09 - Child Support 297,014.00 .00 297,014.00 72,458.12 .00 139,403.17 157,610.83 47 132,026.03
Department 10 - County Clerk 29,200.00 .00 29,200.00 19,194.50 .00 19,991.47 9,208.53 68 524.18
Department 12 - Treasurer 1,050,000.00 .00 1,050,000.00 86,009.45 .00 578,262.37 471,737.63 55 736,602.96
Department 13 - Land Records 422,162.00 .00 422,162.00 11,104.15 .00 467,303.38 (45,141.38)111 200,088.48
Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++.00
Department 15 - Register of Deeds 215,000.00 .00 215,000.00 22,968.75 .00 103,584.45 111,415.55 48 104,635.39
Department 16 - PSAP Consortium (Joint Dispatch)1,027,405.00 .00 1,027,405.00 298,837.09 .00 443,974.21 583,430.79 43 20,914.93
Department 17 - Sheriff 338,553.00 6,000.00 344,553.00 52,407.75 .00 211,773.60 132,779.40 61 239,103.22
Department 18 - Emergency Management 141,743.00 .00 141,743.00 150,453.45 .00 327,469.57 (185,726.57)231 152,366.87
Department 19 - Veteran's Services 26,688.00 .00 26,688.00 50.00 .00 30,238.00 (3,550.00)113 11,688.00
Department 20 - Health 1,088,633.00 38,458.00 1,127,091.00 120,056.89 .00 585,441.23 541,649.77 52 450,702.52
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism 229,138.00 28,193.00 257,331.00 8,232.74 .00 75,321.88 182,009.12 29 76,917.49
Department 25 - UW Extension 13,191.00 .00 13,191.00 .00 .00 .00 13,191.00 0 1,830.00
Department 26 - Zoning 473,365.00 .00 473,365.00 72,495.25 .00 292,927.78 180,437.22 62 165,617.19
Department 28 - Land Conservation 439,114.00 .00 439,114.00 .00 .00 198,053.02 241,060.98 45 120,157.18
Department 31 - Information Services 84,205.00 .00 84,205.00 8,475.68 .00 36,322.72 47,882.28 43 67,148.00
Department 34 - Forestry 4,246,897.00 .00 4,246,897.00 386,057.33 .00 2,653,516.68 1,593,380.32 62 3,842,398.42
Department 77 - Agricultural Station 730,000.00 .00 730,000.00 .00 .00 17,412.00 712,588.00 2 17,020.00
REVENUE TOTALS $22,241,012.00 $20,651.00 $22,261,663.00 $1,393,948.93 $0.00 $14,152,549.68 $8,109,113.32 64%$13,786,162.19
EXPENSE
Department 00 - General Fund 2,205,367.00 20,000.00 2,225,367.00 597,184.00 .00 1,458,394.28 766,972.72 66 3,445,331.27
Department 01 - County Board 101,239.00 .00 101,239.00 5,741.75 .00 53,555.14 47,683.86 53 48,470.38
Department 02 - Clerk of Courts 564,738.00 .00 564,738.00 40,975.32 .00 332,847.17 231,890.83 59 332,272.79
Department 04 - Criminal Justice 292,486.00 .00 292,486.00 19,904.35 .00 194,107.20 98,378.80 66 158,051.86
Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++.00
Department 06 - Coroner 41,582.00 .00 41,582.00 1,281.11 .00 31,643.25 9,938.75 76 41,643.00
Department 07 - Administrator 876,582.00 .00 876,582.00 60,270.67 .00 422,058.46 454,523.54 48 368,881.95
Department 08 - District Attorney 250,928.00 .00 250,928.00 20,347.31 .00 140,895.19 110,032.81 56 130,541.91
Department 09 - Child Support 326,051.00 .00 326,051.00 23,473.96 .00 172,995.84 153,055.16 53 171,532.08
Department 10 - County Clerk 283,722.00 .00 283,722.00 17,391.38 .00 156,900.72 126,821.28 55 172,142.09
Department 12 - Treasurer 173,483.00 .00 173,483.00 12,766.14 .00 98,226.99 75,256.01 57 90,325.30
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Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 100 - General
EXPENSE
Department 13 - Land Records 935,206.00 .00 935,206.00 77,125.75 .00 494,350.23 440,855.77 53 467,753.27
Department 14 - Court House 602,724.00 .00 602,724.00 55,008.34 .00 311,258.40 291,465.60 52 301,209.15
Department 15 - Register of Deeds 214,095.00 3,000.00 217,095.00 14,547.30 .00 121,705.45 95,389.55 56 113,931.99
Department 16 - PSAP Consortium (Joint Dispatch)1,552,804.00 .00 1,552,804.00 93,251.61 .00 725,199.96 827,604.04 47 87,004.60
Department 17 - Sheriff 5,229,881.00 (69,000.00)5,160,881.00 419,134.27 .00 2,936,557.72 2,224,323.28 57 3,118,037.05
Department 18 - Emergency Management 468,059.00 .00 468,059.00 15,935.12 .00 191,950.75 276,108.25 41 195,309.04
Department 19 - Veteran's Services 235,283.00 .00 235,283.00 23,277.13 .00 133,642.05 101,640.95 57 127,945.59
Department 20 - Health 1,424,153.00 38,458.00 1,462,611.00 109,603.83 .00 812,427.77 650,183.23 56 774,071.49
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism 545,349.00 28,193.00 573,542.00 26,643.26 .00 224,925.00 348,617.00 39 303,692.12
Department 25 - UW Extension 388,364.00 .00 388,364.00 16,768.38 .00 194,359.95 194,004.05 50 181,691.56
Department 26 - Zoning 842,948.00 .00 842,948.00 74,333.81 .00 444,531.95 398,416.05 53 409,415.30
Department 28 - Land Conservation 685,007.00 .00 685,007.00 59,027.01 .00 380,086.19 304,920.81 55 332,341.64
Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++.00
Department 31 - Information Services 865,098.00 .00 865,098.00 72,614.41 .00 531,022.80 334,075.20 61 458,434.40
Department 34 - Forestry 2,393,363.00 .00 2,393,363.00 185,717.13 .00 943,754.71 1,449,608.29 39 831,610.13
Department 35 - Animal Control Non Dogs 12,500.00 .00 12,500.00 12,008.90 .00 28,225.83 (15,725.83)226 7,100.06
Department 77 - Agricultural Station 730,000.00 .00 730,000.00 2,515.50 .00 9,640.25 720,359.75 1 12,234.50
EXPENSE TOTALS $22,241,012.00 $20,651.00 $22,261,663.00 $2,056,847.74 $0.00 $11,545,263.25 $10,716,399.75 52%$12,680,974.52
Fund 100 - General Totals
REVENUE TOTALS 22,241,012.00 20,651.00 22,261,663.00 1,393,948.93 .00 14,152,549.68 8,109,113.32 64%13,786,162.19
EXPENSE TOTALS 22,241,012.00 20,651.00 22,261,663.00 2,056,847.74 .00 11,545,263.25 10,716,399.75 52%12,680,974.52
Fund 100 - General Totals $0.00 $0.00 $0.00 ($662,898.81)$0.00 $2,607,286.43 ($2,607,286.43)$1,105,187.67
Fund 220 - Employee Health Fund
REVENUE
Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00
REVENUE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0%$0.00
EXPENSE
Department 45 - Employee Health 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0 .00
EXPENSE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0%$0.00
Fund 220 - Employee Health Fund Totals
REVENUE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0%.00
EXPENSE TOTALS 80,000.00 .00 80,000.00 .00 .00 .00 80,000.00 0%.00
Fund 220 - Employee Health Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Fund 235 - Human Services
REVENUE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
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Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 235 - Human Services
REVENUE
Department 50 - Human Services 4,034,488.00 .00 4,034,488.00 312,940.75 .00 2,889,664.53 1,144,823.47 72 4,706,052.65
Department 52 - AMSO .00 .00 .00 26.00 .00 95.50 (95.50)+++.00
Department 53 - Family Services 2,793,246.00 .00 2,793,246.00 41,578.19 .00 219,365.41 2,573,880.59 8 .00
Department 54 - Economic Support 671,603.00 .00 671,603.00 80,566.13 .00 299,990.20 371,612.80 45 .00
Department 55 - Aging and Disabilities 200.00 .00 200.00 1,300.00 .00 4,922.45 (4,722.45)2461 .00
Department 56 - GWAAR 380,282.00 .00 380,282.00 6,940.46 .00 251,104.51 129,177.49 66 .00
Department 57 - DHS BHP 1,986,352.00 .00 1,986,352.00 119,288.29 .00 945,521.79 1,040,830.21 48 .00
Department 58 - ADRC-Bayfield Co 122,677.00 .00 122,677.00 27,214.00 .00 90,974.00 31,703.00 74 .00
Department 59 - ADRC-North 181,821.00 .00 181,821.00 40,142.00 .00 106,435.00 75,386.00 59 .00
REVENUE TOTALS $10,170,669.00 $0.00 $10,170,669.00 $629,995.82 $0.00 $4,808,073.39 $5,362,595.61 47%$4,706,052.65
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 47 - Behavioral Health & Community .00 .00 .00 .00 .00 .00 .00 +++1,086,162.39
Department 48 - Community Support Program (CSP).00 .00 .00 .00 .00 .00 .00 +++.00
Department 51 - Regional Crisis Initiative .00 .00 .00 .00 .00 .00 .00 +++.00
Department 52 - AMSO 920,372.00 .00 920,372.00 60,316.65 .00 504,934.08 415,437.92 55 435,985.99
Department 53 - Family Services 5,069,020.00 .00 5,069,020.00 214,129.04 .00 1,955,944.78 3,113,075.22 39 1,149,938.83
Department 54 - Economic Support 570,628.00 .00 570,628.00 43,544.97 .00 314,064.66 256,563.34 55 282,934.45
Department 55 - Aging and Disabilities 557,188.00 .00 557,188.00 17,407.12 .00 435,197.56 121,990.44 78 388,937.07
Department 56 - GWAAR 774,831.00 .00 774,831.00 38,605.45 .00 428,854.93 345,976.07 55 406,899.94
Department 57 - DHS BHP 1,910,532.00 .00 1,910,532.00 324,834.26 .00 1,133,381.48 777,150.52 59 .00
Department 58 - ADRC-Bayfield Co 192,318.00 .00 192,318.00 12,668.39 .00 86,696.88 105,621.12 45 76,490.46
Department 59 - ADRC-North 175,780.00 .00 175,780.00 149,530.47 .00 107,787.62 67,992.38 61 77,622.80
EXPENSE TOTALS $10,170,669.00 $0.00 $10,170,669.00 $861,036.35 $0.00 $4,966,861.99 $5,203,807.01 49%$3,904,971.93
Fund 235 - Human Services Totals
REVENUE TOTALS 10,170,669.00 .00 10,170,669.00 629,995.82 .00 4,808,073.39 5,362,595.61 47%4,706,052.65
EXPENSE TOTALS 10,170,669.00 .00 10,170,669.00 861,036.35 .00 4,966,861.99 5,203,807.01 49%3,904,971.93
Fund 235 - Human Services Totals $0.00 $0.00 $0.00 ($231,040.53)$0.00 ($158,788.60)$158,788.60 $801,080.72
Fund 240 - Community Development Block Gran
REVENUE
Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++.00
REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 60 - Block Grant .00 .00 .00 .00 .00 .00 .00 +++.00
EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$0.00
Fund 240 - Community Development Block Gran Totals
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Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00
EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00
Fund 240 - Community Development Block Gran Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Fund 241 - Housing Rehab
REVENUE
Department 61 - Housing Rehab .00 .00 .00 44.97 .00 270.13 (270.13)+++21,121.54
REVENUE TOTALS $0.00 $0.00 $0.00 $44.97 $0.00 $270.13 ($270.13)+++$21,121.54
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 61 - Housing Rehab .00 .00 .00 .00 .00 7,060.95 (7,060.95)+++11,989.84
EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $7,060.95 ($7,060.95)+++$11,989.84
Fund 241 - Housing Rehab Totals
REVENUE TOTALS .00 .00 .00 44.97 .00 270.13 (270.13)+++21,121.54
EXPENSE TOTALS .00 .00 .00 .00 .00 7,060.95 (7,060.95)+++11,989.84
Fund 241 - Housing Rehab Totals $0.00 $0.00 $0.00 $44.97 $0.00 ($6,790.82)$6,790.82 $9,131.70
Fund 242 - PSAP
REVENUE
Department 16 - PSAP Consortium (Joint Dispatch).00 .00 .00 .00 .00 .00 .00 +++224,740.00
Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++.00
REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$224,740.00
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++.00
Department 16 - PSAP Consortium (Joint Dispatch).00 .00 .00 .00 .00 142,370.93 (142,370.93)+++262,968.04
Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++.00
EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $142,370.93 ($142,370.93)+++$262,968.04
Fund 242 - PSAP Totals
REVENUE TOTALS .00 .00 .00 .00 .00 .00 .00 +++224,740.00
EXPENSE TOTALS .00 .00 .00 .00 .00 142,370.93 (142,370.93)+++262,968.04
Fund 242 - PSAP Totals $0.00 $0.00 $0.00 $0.00 $0.00 ($142,370.93)$142,370.93 ($38,228.04)
Fund 245 - Jail Assessment
REVENUE
Department 63 - Jail Assessment Fund 25,600.00 .00 25,600.00 870.31 .00 6,382.49 19,217.51 25 8,072.58
REVENUE TOTALS $25,600.00 $0.00 $25,600.00 $870.31 $0.00 $6,382.49 $19,217.51 25%$8,072.58
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 63 - Jail Assessment Fund 25,600.00 .00 25,600.00 .00 .00 1,680.10 23,919.90 7 986.39
EXPENSE TOTALS $25,600.00 $0.00 $25,600.00 $0.00 $0.00 $1,680.10 $23,919.90 7%$986.39
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 4 of 10
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 245 - Jail Assessment Totals
REVENUE TOTALS 25,600.00 .00 25,600.00 870.31 .00 6,382.49 19,217.51 25%8,072.58
EXPENSE TOTALS 25,600.00 .00 25,600.00 .00 .00 1,680.10 23,919.90 7%986.39
Fund 245 - Jail Assessment Totals $0.00 $0.00 $0.00 $870.31 $0.00 $4,702.39 ($4,702.39)$7,086.19
Fund 250 - Veterans Relief
REVENUE
Department 64 - Veterans Relief Fund 4,000.00 .00 4,000.00 .00 .00 1,473.31 2,526.69 37 520.00
REVENUE TOTALS $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $1,473.31 $2,526.69 37%$520.00
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 64 - Veterans Relief Fund 4,000.00 .00 4,000.00 .00 .00 1,196.59 2,803.41 30 1,293.50
EXPENSE TOTALS $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $1,196.59 $2,803.41 30%$1,293.50
Fund 250 - Veterans Relief Totals
REVENUE TOTALS 4,000.00 .00 4,000.00 .00 .00 1,473.31 2,526.69 37%520.00
EXPENSE TOTALS 4,000.00 .00 4,000.00 .00 .00 1,196.59 2,803.41 30%1,293.50
Fund 250 - Veterans Relief Totals $0.00 $0.00 $0.00 $0.00 $0.00 $276.72 ($276.72)($773.50)
Fund 270 - Carbon Credits
REVENUE
Department 00 - General Fund 164,737.00 .00 164,737.00 110,067.24 .00 110,067.24 54,669.76 67 .00
Department 34 - Forestry 157,919.00 .00 157,919.00 165,100.87 .00 165,100.87 (7,181.87)105 .00
REVENUE TOTALS $322,656.00 $0.00 $322,656.00 $275,168.11 $0.00 $275,168.11 $47,487.89 85%$0.00
EXPENSE
Department 00 - General Fund 164,737.00 .00 164,737.00 .00 .00 .00 164,737.00 0 .00
Department 34 - Forestry 157,919.00 .00 157,919.00 16,356.43 .00 27,388.71 130,530.29 17 .00
EXPENSE TOTALS $322,656.00 $0.00 $322,656.00 $16,356.43 $0.00 $27,388.71 $295,267.29 8%$0.00
Fund 270 - Carbon Credits Totals
REVENUE TOTALS 322,656.00 .00 322,656.00 275,168.11 .00 275,168.11 47,487.89 85%.00
EXPENSE TOTALS 322,656.00 .00 322,656.00 16,356.43 .00 27,388.71 295,267.29 8%.00
Fund 270 - Carbon Credits Totals $0.00 $0.00 $0.00 $258,811.68 $0.00 $247,779.40 ($247,779.40)$0.00
Fund 275 - Opioid Settlement Fund 2022
REVENUE
Department 00 - General Fund 39,999.00 .00 39,999.00 518.85 .00 6,968.57 33,030.43 17 86,406.81
REVENUE TOTALS $39,999.00 $0.00 $39,999.00 $518.85 $0.00 $6,968.57 $33,030.43 17%$86,406.81
EXPENSE
Department 00 - General Fund 26,308.00 .00 26,308.00 .00 .00 .00 26,308.00 0 4,000.00
Department 20 - Health 13,691.00 .00 13,691.00 2,590.65 .00 9,952.54 3,738.46 73 .00
EXPENSE TOTALS $39,999.00 $0.00 $39,999.00 $2,590.65 $0.00 $9,952.54 $30,046.46 25%$4,000.00
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 5 of 10
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 275 - Opioid Settlement Fund 2022 Totals
REVENUE TOTALS 39,999.00 .00 39,999.00 518.85 .00 6,968.57 33,030.43 17%86,406.81
EXPENSE TOTALS 39,999.00 .00 39,999.00 2,590.65 .00 9,952.54 30,046.46 25%4,000.00
Fund 275 - Opioid Settlement Fund 2022 Totals $0.00 $0.00 $0.00 ($2,071.80)$0.00 ($2,983.97)$2,983.97 $82,406.81
Fund 276 - American Rescue Plan 2021 Grant
REVENUE
Department 00 - General Fund 76,377.00 .00 76,377.00 444.67 .00 2,624.60 73,752.40 3 13,984.58
REVENUE TOTALS $76,377.00 $0.00 $76,377.00 $444.67 $0.00 $2,624.60 $73,752.40 3%$13,984.58
EXPENSE
Department 00 - General Fund 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 498,295.60
Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++.00
Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++.00
Department 14 - Court House .00 .00 .00 81,402.12 .00 81,402.12 (81,402.12)+++14,695.34
Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++.00
Department 20 - Health .00 .00 .00 .00 .00 .00 .00 +++458.96
Department 23 - Tourism .00 .00 .00 .00 .00 .00 .00 +++.00
Department 26 - Zoning .00 .00 .00 .00 .00 .00 .00 +++4,500.00
Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 34 - Forestry .00 .00 .00 .00 .00 .00 .00 +++.00
Department 56 - GWAAR 75,377.00 .00 75,377.00 5,832.56 .00 41,580.70 33,796.30 55 39,794.34
EXPENSE TOTALS $76,377.00 $0.00 $76,377.00 $87,234.68 $0.00 $122,982.82 ($46,605.82)161%$557,744.24
Fund 276 - American Rescue Plan 2021 Grant Totals
REVENUE TOTALS 76,377.00 .00 76,377.00 444.67 .00 2,624.60 73,752.40 3%13,984.58
EXPENSE TOTALS 76,377.00 .00 76,377.00 87,234.68 .00 122,982.82 (46,605.82)161%557,744.24
Fund 276 - American Rescue Plan 2021 Grant Totals $0.00 $0.00 $0.00 ($86,790.01)$0.00 ($120,358.22)$120,358.22 ($543,759.66)
Fund 292 - UWEX Program
REVENUE
Department 25 - UW Extension 30,660.00 25,000.00 55,660.00 179.95 .00 15,869.61 39,790.39 29 5,910.26
REVENUE TOTALS $30,660.00 $25,000.00 $55,660.00 $179.95 $0.00 $15,869.61 $39,790.39 29%$5,910.26
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 25 - UW Extension 30,660.00 25,000.00 55,660.00 2,755.96 .00 24,017.67 31,642.33 43 37,378.07
EXPENSE TOTALS $30,660.00 $25,000.00 $55,660.00 $2,755.96 $0.00 $24,017.67 $31,642.33 43%$37,378.07
Fund 292 - UWEX Program Totals
REVENUE TOTALS 30,660.00 25,000.00 55,660.00 179.95 .00 15,869.61 39,790.39 29%5,910.26
EXPENSE TOTALS 30,660.00 25,000.00 55,660.00 2,755.96 .00 24,017.67 31,642.33 43%37,378.07
Fund 292 - UWEX Program Totals $0.00 $0.00 $0.00 ($2,576.01)$0.00 ($8,148.06)$8,148.06 ($31,467.81)
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 6 of 10
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 380 - Northern Lights Bond Issuance
REVENUE
Department 80 - Northern Lights Bond Issuance 445,473.00 .00 445,473.00 27.74 .00 449,392.91 (3,919.91)101 1,812,233.29
REVENUE TOTALS $445,473.00 $0.00 $445,473.00 $27.74 $0.00 $449,392.91 ($3,919.91)101%$1,812,233.29
EXPENSE
Department 80 - Northern Lights Bond Issuance 445,473.00 .00 445,473.00 .00 .00 437,096.25 8,376.75 98 1,800,023.75
EXPENSE TOTALS $445,473.00 $0.00 $445,473.00 $0.00 $0.00 $437,096.25 $8,376.75 98%$1,800,023.75
Fund 380 - Northern Lights Bond Issuance Totals
REVENUE TOTALS 445,473.00 .00 445,473.00 27.74 .00 449,392.91 (3,919.91)101%1,812,233.29
EXPENSE TOTALS 445,473.00 .00 445,473.00 .00 .00 437,096.25 8,376.75 98%1,800,023.75
Fund 380 - Northern Lights Bond Issuance Totals $0.00 $0.00 $0.00 $27.74 $0.00 $12,296.66 ($12,296.66)$12,209.54
Fund 430 - Capital Projects Fund
REVENUE
Department 00 - General Fund 204,500.00 .00 204,500.00 .00 .00 .00 204,500.00 0 .00
Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++.00
Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++.00
Department 10 - County Clerk .00 .00 .00 .00 .00 .00 .00 +++.00
Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++.00
Department 14 - Court House .00 .00 .00 .00 .00 299,033.52 (299,033.52)+++208,382.55
Department 17 - Sheriff 1,050.00 .00 1,050.00 .00 .00 .00 1,050.00 0 2,500.00
Department 18 - Emergency Management .00 .00 .00 .00 .00 .00 .00 +++.00
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism .00 .00 .00 .00 .00 .00 .00 +++.00
Department 28 - Land Conservation 303,396.00 .00 303,396.00 .00 .00 100,000.00 203,396.00 33 6,200.00
Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 34 - Forestry .00 1,373,212.00 1,373,212.00 .00 .00 1,256,878.30 116,333.70 92 .00
Department 50 - Human Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 70 - Capital Projects 1,275,701.00 722,886.00 1,998,587.00 553,766.43 .00 696,866.74 1,301,720.26 35 2,774,581.00
Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++.00
REVENUE TOTALS $1,784,647.00 $2,096,098.00 $3,880,745.00 $553,766.43 $0.00 $2,352,778.56 $1,527,966.44 61%$2,991,663.55
EXPENSE
Department 00 - General Fund 230,000.00 .00 230,000.00 .00 .00 15,000.00 215,000.00 7 26,327.50
Department 01 - County Board .00 .00 .00 .00 .00 .00 .00 +++.00
Department 02 - Clerk of Courts 90,000.00 11,500.00 101,500.00 1,325.56 .00 100,107.95 1,392.05 99 .00
Department 04 - Criminal Justice .00 .00 .00 .00 .00 .00 .00 +++.00
Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++.00
Department 06 - Coroner .00 .00 .00 .00 .00 .00 .00 +++.00
Department 07 - Administrator 2,700.00 .00 2,700.00 .00 .00 .00 2,700.00 0 .00
Department 08 - District Attorney .00 .00 .00 .00 .00 .00 .00 +++.00
Department 09 - Child Support .00 .00 .00 .00 .00 .00 .00 +++.00
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 7 of 10
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 430 - Capital Projects Fund
EXPENSE
Department 10 - County Clerk 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 .00
Department 11 - Elections .00 .00 .00 .00 .00 .00 .00 +++.00
Department 12 - Treasurer 12,000.00 .00 12,000.00 .00 .00 .00 12,000.00 0 .00
Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++.00
Department 14 - Court House 172,150.00 .00 172,150.00 (81,402.12).00 126,655.14 45,494.86 74 500,709.48
Department 15 - Register of Deeds .00 .00 .00 .00 .00 .00 .00 +++.00
Department 16 - PSAP Consortium (Joint Dispatch).00 .00 .00 .00 .00 .00 .00 +++.00
Department 17 - Sheriff 59,476.00 .00 59,476.00 849.00 .00 25,700.40 33,775.60 43 40,497.66
Department 18 - Emergency Management 36,000.00 .00 36,000.00 .00 .00 10,330.44 25,669.56 29 1,899.99
Department 19 - Veteran's Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 20 - Health .00 8,000.00 8,000.00 .00 .00 6,453.01 1,546.99 81 .00
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism 20,500.00 .00 20,500.00 792.44 .00 14,477.58 6,022.42 71 17,033.00
Department 25 - UW Extension 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 .00
Department 26 - Zoning 27,225.00 .00 27,225.00 443.27 .00 941.27 26,283.73 3 .00
Department 27 - Board of Adjustment .00 .00 .00 .00 .00 .00 .00 +++.00
Department 28 - Land Conservation 303,396.00 .00 303,396.00 .00 .00 .00 303,396.00 0 27.46
Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++.00
Department 30 - Wildlife Abatement .00 .00 .00 .00 .00 .00 .00 +++.00
Department 31 - Information Services 98,500.00 .00 98,500.00 6,851.24 .00 69,928.71 28,571.29 71 119,405.52
Department 34 - Forestry 121,000.00 1,806,598.00 1,927,598.00 1,029,174.23 .00 1,750,563.35 177,034.65 91 66,847.25
Department 52 - AMSO 82,700.00 270,000.00 352,700.00 24,254.58 .00 271,267.77 81,432.23 77 6,371.60
Department 53 - Family Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 54 - Economic Support .00 .00 .00 .00 .00 .00 .00 +++.00
Department 55 - Aging and Disabilities .00 .00 .00 .00 .00 .00 .00 +++.00
Department 56 - GWAAR .00 .00 .00 .00 .00 .00 .00 +++.00
Department 57 - DHS BHP 16,000.00 .00 16,000.00 .00 .00 .00 16,000.00 0 .00
Department 67 - Northern Lights Buildings/Ground 500,000.00 .00 500,000.00 138,838.10 .00 146,811.47 353,188.53 29 1,132,819.97
Department 70 - Capital Projects 10,000.00 .00 10,000.00 33,493.64 .00 215,778.42 (205,778.42)2158 14,264.70
Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++.00
EXPENSE TOTALS $1,784,647.00 $2,096,098.00 $3,880,745.00 $1,154,619.94 $0.00 $2,754,015.51 $1,126,729.49 71%$1,926,204.13
Fund 430 - Capital Projects Fund Totals
REVENUE TOTALS 1,784,647.00 2,096,098.00 3,880,745.00 553,766.43 .00 2,352,778.56 1,527,966.44 61%2,991,663.55
EXPENSE TOTALS 1,784,647.00 2,096,098.00 3,880,745.00 1,154,619.94 .00 2,754,015.51 1,126,729.49 71%1,926,204.13
Fund 430 - Capital Projects Fund Totals $0.00 $0.00 $0.00 ($600,853.51)$0.00 ($401,236.95)$401,236.95 $1,065,459.42
Fund 710 - Highway
REVENUE
Department 71 - Highway Dept 10,729,665.00 .00 10,729,665.00 553,446.19 .00 7,246,032.52 3,483,632.48 68 6,418,729.19
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 8 of 10
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 710 - Highway
REVENUE TOTALS $10,729,665.00 $0.00 $10,729,665.00 $553,446.19 $0.00 $7,246,032.52 $3,483,632.48 68%$6,418,729.19
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 71 - Highway Dept 10,729,665.00 .00 10,729,665.00 342,864.36 .00 3,411,199.33 7,318,465.67 32 3,337,175.67
EXPENSE TOTALS $10,729,665.00 $0.00 $10,729,665.00 $342,864.36 $0.00 $3,411,199.33 $7,318,465.67 32%$3,337,175.67
Fund 710 - Highway Totals
REVENUE TOTALS 10,729,665.00 .00 10,729,665.00 553,446.19 .00 7,246,032.52 3,483,632.48 68%6,418,729.19
EXPENSE TOTALS 10,729,665.00 .00 10,729,665.00 342,864.36 .00 3,411,199.33 7,318,465.67 32%3,337,175.67
Fund 710 - Highway Totals $0.00 $0.00 $0.00 $210,581.83 $0.00 $3,834,833.19 ($3,834,833.19)$3,081,553.52
Fund 720 - County Motor Pool
REVENUE
Department 72 - County Motor Pool 252,395.00 .00 252,395.00 .00 .00 123,658.68 128,736.32 49 164,837.83
REVENUE TOTALS $252,395.00 $0.00 $252,395.00 $0.00 $0.00 $123,658.68 $128,736.32 49%$164,837.83
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 72 - County Motor Pool 252,395.00 .00 252,395.00 10,194.01 .00 128,363.98 124,031.02 51 160,279.51
EXPENSE TOTALS $252,395.00 $0.00 $252,395.00 $10,194.01 $0.00 $128,363.98 $124,031.02 51%$160,279.51
Fund 720 - County Motor Pool Totals
REVENUE TOTALS 252,395.00 .00 252,395.00 .00 .00 123,658.68 128,736.32 49%164,837.83
EXPENSE TOTALS 252,395.00 .00 252,395.00 10,194.01 .00 128,363.98 124,031.02 51%160,279.51
Fund 720 - County Motor Pool Totals $0.00 $0.00 $0.00 ($10,194.01)$0.00 ($4,705.30)$4,705.30 $4,558.32
Fund 730 - Copy Machine
REVENUE
Department 73 - Copy Machines 13,800.00 .00 13,800.00 .00 .00 9,600.20 4,199.80 70 6,417.07
REVENUE TOTALS $13,800.00 $0.00 $13,800.00 $0.00 $0.00 $9,600.20 $4,199.80 70%$6,417.07
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 73 - Copy Machines 13,800.00 .00 13,800.00 661.01 .00 9,222.46 4,577.54 67 7,503.45
EXPENSE TOTALS $13,800.00 $0.00 $13,800.00 $661.01 $0.00 $9,222.46 $4,577.54 67%$7,503.45
Fund 730 - Copy Machine Totals
REVENUE TOTALS 13,800.00 .00 13,800.00 .00 .00 9,600.20 4,199.80 70%6,417.07
EXPENSE TOTALS 13,800.00 .00 13,800.00 661.01 .00 9,222.46 4,577.54 67%7,503.45
Fund 730 - Copy Machine Totals $0.00 $0.00 $0.00 ($661.01)$0.00 $377.74 ($377.74)($1,086.38)
Fund 760 - Sheriff's Squad Car Fund
REVENUE
Department 76 - Squad Cars 307,300.00 .00 307,300.00 .00 .00 171,082.64 136,217.36 56 214,765.01
REVENUE TOTALS $307,300.00 $0.00 $307,300.00 $0.00 $0.00 $171,082.64 $136,217.36 56%$214,765.01
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 9 of 10
Financial Report Through 07/31/2025
Through 07/31/25
Prior Fiscal Year Activity Included
Summary Listing
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Organization Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD
Fund 760 - Sheriff's Squad Car Fund
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 76 - Squad Cars 307,300.00 .00 307,300.00 9,455.23 .00 188,618.16 118,681.84 61 212,431.15
EXPENSE TOTALS $307,300.00 $0.00 $307,300.00 $9,455.23 $0.00 $188,618.16 $118,681.84 61%$212,431.15
Fund 760 - Sheriff's Squad Car Fund Totals
REVENUE TOTALS 307,300.00 .00 307,300.00 .00 .00 171,082.64 136,217.36 56%214,765.01
EXPENSE TOTALS 307,300.00 .00 307,300.00 9,455.23 .00 188,618.16 118,681.84 61%212,431.15
Fund 760 - Sheriff's Squad Car Fund Totals $0.00 $0.00 $0.00 ($9,455.23)$0.00 ($17,535.52)$17,535.52 $2,333.86
Fund 810 - Dog License Fund
REVENUE
Department 81 - Dog License 12,600.00 .00 12,600.00 .00 .00 8,761.05 3,838.95 70 20,021.20
REVENUE TOTALS $12,600.00 $0.00 $12,600.00 $0.00 $0.00 $8,761.05 $3,838.95 70%$20,021.20
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 81 - Dog License 12,600.00 .00 12,600.00 .00 .00 5,740.00 6,860.00 46 8,699.38
EXPENSE TOTALS $12,600.00 $0.00 $12,600.00 $0.00 $0.00 $5,740.00 $6,860.00 46%$8,699.38
Fund 810 - Dog License Fund Totals
REVENUE TOTALS 12,600.00 .00 12,600.00 .00 .00 8,761.05 3,838.95 70%20,021.20
EXPENSE TOTALS 12,600.00 .00 12,600.00 .00 .00 5,740.00 6,860.00 46%8,699.38
Fund 810 - Dog License Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $3,021.05 ($3,021.05)$11,321.82
Grand Totals
REVENUE TOTALS 46,536,853.00 2,141,749.00 48,678,602.00 3,408,411.97 .00 29,630,686.45 19,047,915.55 61%30,481,637.75
EXPENSE TOTALS 46,536,853.00 2,141,749.00 48,678,602.00 4,544,616.36 .00 23,783,031.24 24,895,570.76 49%24,914,623.57
Grand Totals $0.00 $0.00 $0.00 ($1,136,204.39)$0.00 $5,847,655.21 ($5,847,655.21)$5,567,014.18
Run by Paige Terry on 08/06/2025 09:25:10 AM Page 10 of 10
Beginning Balance
Account 1/1/2025 January February March April May June July August September October November December
Office $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00
Bremer Checking $193,147.20 $72,871.74 $1,285,948.47 $630,463.09 $1,545,493.32 $148,996.75 $621,499.40 $1,122,363.85
Bremer Money Market $4,930,351.49 $3,802,775.64 $9,819,481.30 $10,587,246.30 $9,125,175.82 $10,409,300.56 $10,697,895.89 $19,735,704.87
HRA/Flex Benefits $637,897.93 $755,357.14 $747,021.84 $714,093.72 $694,248.06 $645,222.69 $641,194.60 $625,031.04
Tax CC $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 $1.00
Co Rehab Fund $24,673.06 $24,762.24 $24,808.29 $24,849.97 $24,896.19 $24,941.01 $24,987.40 $25,032.37
Jail Assessment $41,107.67 $42,676.95 $43,856.61 $44,814.24 $46,096.71 $47,392.55 $48,189.13 $49,059.44
DOT 85.21 $107,736.14 $107,940.04 $108,140.81 $108,322.48 $108,523.96 $93,719.31 $93,907.13 $94,076.16
DHS CCOP Risk Reserve $6,022.69 $6,026.50 $6,030.09 $6,033.32 $6,036.91 $6,040.38 $6,043.98 $6,047.45
LGIP $9,968,686.47 $6,340,573.96 $6,373,896.19 $6,395,431.96 $6,419,315.78 $6,442,473.51 $6,466,346.08 $6,489,526.46
OTHER INVESTMENTS $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00 $8,000,000.00
NL Debt Service Fund 380 $3,138.83 $448,617.77 $449,318.56 $450,073.41 $450,910.55 $14,625.94 $15,413.69 $15,441.43
NL Collateral Pledge (250K)$250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00
NL Collateral Pledge (75K)$75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00 $75,032.00
American Recovery Act Funds $185,377.13 $179,532.59 $174,154.85 $168,736.29 $163,313.86 $155,446.21 $150,071.52 $63,281.51
LATCF Program $54,699.67 $13,668.32 $13,862.38 $0.00 $0.00 $0.00 $0.00 $0.00
Opioid Funds $155,892.44 $149,941.23 $149,639.40 $149,660.86 $150,038.03 $148,044.22 $147,088.01 $147,294.20
Ending Monthly Balance $24,634,763.72 $20,270,777.12 $27,522,191.79 $27,605,758.64 $27,060,082.19 $26,462,236.13 $27,238,669.83 $36,698,891.78 $0.00 $0.00 $0.00 $0.00 $0.00
2024 Balances $22,244,583.71 $28,781,315.66 $30,286,635.78 $28,626,241.91 $27,018,356.72 $27,104,309.58 $36,806,788.69 $26,814,417.64 $24,951,242.23 $28,089,409.36 $26,421,285.69 $24,634,763.72
2023 Balances $24,515,929.33 $29,482,728.94 $30,230,414.50 $29,255,208.11 $28,120,741.10 $24,462,732.65 $33,658,355.09 $24,714,150.74 $24,307,887.12 $24,171,054.05 $27,081,989.45 $25,266,708.16
2022 Balances $22,310,705.30 $28,659,659.41 $29,319,256.37 $28,447,678.79 $28,642,012.44 $31,186,512.57 $37,416,622.59 $27,172,569.77 $26,352,070.24 $29,469,935.19 $29,202,664.53 $27,016,138.62
2021 Balances $19,104,055.75 $23,981,112.94 $25,737,385.39 $25,376,587.35 $26,564,234.67 $26,751,199.48 $34,957,004.23 $25,798,555.65 $25,307,854.40 $26,107,310.73 $25,443,149.62 $23,315,364.37
2020 Balances $19,443,090.28 $22,440,538.97 $23,224,941.12 $23,271,363.35 $22,863,945.12 $22,550,175.73 $29,805,316.43 $20,462,753.76 $20,503,894.03 $22,285,170.65 $20,999,361.27 $19,955,568.72
2019 Balances $18,045,161.00 $21,832,798.83 $22,237,684.41 $21,925,528.67 $21,606,991.52 $22,128,650.41 $31,870,207.25 $21,522,039.97 $21,168,567.50 $21,412,514.44 $20,253,753.16 $19,452,296.18
$500,000.00 Loan to NL $372,973.44 $364,886.71 $356,782.39 $348,660.44 $340,520.83 $332,363.51 $324,188.45 $315,995.61
(new April 2023)
Totals $372,973.44 $364,886.71 $356,782.39 $348,660.44 $340,520.83 $332,363.51 $324,188.45 $315,995.61 $0.00 $0.00 $0.00 $0.00 $0.00
County Loans
(Short Term Loans)-$3,667,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
TREASURER'S REPORT 2025
End of Month Account Balances 2025
Notes / Agreements - (Principal Balance)