HomeMy WebLinkAboutExecutive Committee - Agenda - 1/8/2026
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 approximately 5:30pm (immediately following the
Personnel Committee meeting) Thursday, January 8, 2026 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.
______________________________________________________________________________
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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) AV Equipment Review: Paul Houck
3) Approval of Minutes of November 6, 2025
4) Public Comment, 3 minutes per person, up to 15 minutes total
5) Discussion and Possible Action Regarding NWCEP Loan Request
6) Emergency Medical Services Report, Meagan Quaderer and Bryan Zieman
7) Housing Program Updates:
a) CheqBUILT Report; Kellie Pederson
b) Housing Authority Quarterly Report, Jennifer Warren
c) County Housing Initiative Updates, Land for Housing, Cornucopia, Iron River, Aurora
Place, Staffing, Kelly Westlund
8) Discussion Regarding Board Rules
9) Discussion and Possible Action, Resolution Regarding Move from Elected Coroner to
Appointed Medical Examiner
10) Discussion and Possible Action Regarding Coroner Ordinance
11) Discussion and Possible Action, Designating a Committee Representative to Meeting with
Constitutional Officers to Discuss Wages for the New Four-Year Term
12) Discussion and Possible Action Regarding Budget Amendment Resolution for State and
Local Cyber Security Grant
13) Discussion and Possible Action Regarding Planning and Zoning Fund Carryover Budget
Amendment Resolution
14) Discussion Regarding Facility Naming Policy
15) Discussion Regarding 2026 Budget and Impact of Wage Compensation Study
16) Discussion Regarding February Executive Committee Meeting Date / Superior Days /
Legislative Meeting
17) Discussion and Possible Action Regarding SNAP / Foodshare Resolution
18) Reports:
a) Financial Reports end of December 2025
b) Treasurer’s Report, end of December 2025
c) Communications Center Award
d) Zoning Code Rewrite Update
e) CCOR Updates
f) Bayfield County Dam Update
g) AI Training Update
19) Adjourn
January 8, 2025
Executive Committee Narrative
Item 5: In June of 2024 Bayfield County approved resolution 2024-75 approving a $5000
loan to NWCEP through December of 2025. NWCEP sent the attached letter asking if this
loan could be forgiven. They have submitted a check in repayment but we are holding onto
it until reviewed by the Board.
Item 6: Emergency Management will provide an update on recent EMS efforts underway.
Item 7: Attached are several documents related to housing.
• Jennifer Warren, Housing Authority Director share the attached information.
• Kellie Pederson will report on Cheqbuilt. The County has supported CheqBUILT is a
housing land trust dedicated to increasing inventory of permanently affordable
homes. The goal for year 1 is 2-5 homes. In the packet please find a basic primer
about CheqBUILT and the 2025 Agreement for funds. More information is available
here on the web:
https://www.cheqbuilt.org/
• Kelly Westlund will report other county housing activities underway including:
o Aurora Place, Washburn: First 10 units occupied
o Land For Housing, contacts with three developers, update
o Cornucopia Senior Housing
o Iron River Initiatives
o Staffing: ½ UW Housing, Digital Navigator, Grant for contract developer
assistance.
Item 7: Dennis, Jan, Lynn and I have met several times reviewing Board Rules. More
detailed writing of Bayfield County Board Rules is intended to formalize processes and
procedures followed in the past. Board Rules can be changed by the full Board at any time.
The goal is to have new Board rules adopted before this current Supervisor Term ends.
We have invited WCA to present at the February Board meeting on the general topic and
purpose of Board Rules.
Item 9. Bayfield County has discussed moving from an elected Coroner to an appointed
Medical Examiner. Bayfield County has five deputy coroners. Here is a short description of
the duties from the county web page.
The coroner is responsible for the medical-legal death investigations in Bayfield County.
Determining what deaths are to be investigated is the responsibility of the coroner as directed
by state statutes. Collaboration with law enforcement and the district attorney in the interest
of public safety is a crucial and necessary function of the coroner's office. Since the office of
the coroner is an elected position, the elected coroner is directly responsible to the citizens of
the country and their elected representatives.
The Coroner budget is $41k in 2025.
Many counties in Wisconsin are moving away from an elected official to a professional.
Ashland is planning this also in 2027.
Item 10: John Carlson is preparing an ordinance modification preparing for the move to a
medical examiner. This will be available before the meeting.
Item 11. Papers for Constitutional Officer, Sheriff and Clerk of Court and Coroner can be
taken out in April. Wages must be set for the four year term prior to this time. Historically
the Exec Committee has appointed an individual to meet with elected officials to discuss
wages.
Item 12. A budget amendment for a $100,000 State and Local Cyber Security Grant for
CrowdStrike security Software for two years.
Item 13. Scanning work continues in the zoning department on the 30 filing cabinets in the
basement. Work is nearing the midpoint. This resolution advances unused zoning funds
for this one-time project. The resolution includes 960 hours or two people over the next 3
months.
Item 14. Attached is a draft facility naming policy for discussion.
Item 15. The newly implemented wage and compensation study will impact county
departments in 2026. We will have a list of options on how to address this in 2026.
Item 16. A listing of Superior Day’s Topics for 2026. Is in the packet.
Item 18.
• End of December financial report is in the packet.
o General Fund Expenditures 88%, Revenues 86%
o Human Services Expenditures 73%, Revenues, 62%
o Highway Expenditures, 77%, Revenues 79%.
• Treasurer’s Report will be distributed after the new year.
• The Wisconsin Policy Forum Award will be displayed at the meeting.
• Updates on the Zoning Code Rewrite and upcoming public input sessions will be
shared.
• The County Carbon Offset Reserve policy addresses carbon offset sales. A short
summary from the budget is here.
https://www.bayfieldcounty.wi.gov/DocumentCenter/View/19988/2026-Carbon-Offset-
Reserve-Narrative
• The County is working with the Town of Drummond and DNR on modified
Drummond Dam Operations guide.
• Four AI trainings were held for County employees.
1
Minutes of the
Bayfield County Executive Committee Meeting
5:30pm, November 6, 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, Marty Milanowski,
Madelaine Rekemeyer, Jan Lee
Excused:
Others Present: Mark Abeles-Allison-County Administrator, Kristine Kavajecz-Human
Resources Director, Steve Sandstrom, Jim Crandall, Tom Croteau-DHS Director
Called to order at 5:50p.m. by Chairperson Dougherty
Motion Pocernich, Lee to approve minutes of the October 7, 2025 Executive Committee
meeting. Motion Carried (5-0)
Public Comment: Christie Jensch expressed appreciation that the topic of data centers is being
discussed and expressed that she shared misinformation about Zoning regulation.
Emergency Food Assistance Funding: County is facilitating an employee food drive and is
helping to coordinate food drives within the community. There are about 635 families served by
4 primary food assistance organizations in the county.
Motion Strand, Milanowski to donate $10,000 to Emergency Food Assistance programs in
Bayfield County in accordance with legal parameters. Motion Carried (4-1, Pocernich opposed).
Land for Housing Submittals and Path Forward: Three proposals were received. Committee
expressed concern with the proposal involving 80 acres on County Highway C. They stated the
proposal would be more attractive with less acreage request. Consensus of the committee is to
allow continued discussion with the submitters.
Naming Policy: This topic was postponed to a future meeting.
Board Rules: Handout was provided with incomplete draft rules that are being considered.
County Clerk, Board Chair and County Administrator met to discuss. The goal is to have the
rules finalized prior to the new board term in 2026.
ARPA 2025 Budget Amendment: Motion Pocernich, Milanowski to forward the ARPA 2025
budget amendment resolution to the county board with recommendation for approval. Motion
Carried (5-0)
2
Budget Amendments:
a. Squad Fund:
b. PSAP Fund, 242: Grant that straddles 2025 and 2026.
c. Planning & Zoning: Expenses for temporary employee, board of adjustment legal fees.
d. Sheriff’s Office: Various expenses that have surpassed budget.
e. Animal Control: Horse related expenses.
Motion Pocernich, Strand second to forward all budget amendment resolutions to the county
board with recommendation for approval. Motion Carried (5-0)
Data Centers in Wisconsin: NACo and WCA recommend considering this topic. Consensus of
the committee is for the Zoning Code rewrite to address this topic. The committee discussed the
topic of Non-Disclosure Agreements and whether the county should have a policy related to
them.
Zoning Code Rewrite Timeline: Handout outlining the project update was provided.
Reports: Review of Treasurer’s report. Northern Lights is considering expanding the license for
the number of beds in the facility.
Meeting adjourned at 6:36pm.
Respectfully submitted by Kristine Kavajecz
Chequamegon Bay United Impact Land Trust
Updated November 15,2024
What is CheqBUILT?
The Chequamegon Bay United Impact Land Trust (CheqBUILT)is an emerging community
land trust (CLT)dedicated to increasing the long-term availability of a ordable homes for
residents across Ashland and Bayfield Counties,Wisconsin.Check for updates and
contact information at www.cheqbuilt.org.
What is a Community Land Trust (CLT)?
A CLT is a nonprofit,community-based organization that removes land from the
speculative real estate market with the intent of preserving long-term housing
a ordability and other community benefits.A CLT can acquire land and homes through
purchase or donation,from public or private entities.
How do CLTs work?
In a CLT,a homebuyer is able to purchase a home,but not the land it sits on.The land is
leased from CheqBUILT under a 99-year (renewable)ground lease,which provides
long-term protection to the homeowner and makes the home more a ordable.The
ground lease requires owner-occupancy and responsible use of the premises.Further
subsidies are layered in to ensure the property is a ordable for the homeowner.
How will CheqBUILT ensure permanent a ordability?
In exchange for buying a CheqBUILT home at an a ordable price,the homeowner agrees
to sell the home at an a ordable price.The sale of CheqBUILT homes is governed by a
resale formula,which allows residents to capture a portion of their home’s appreciated
value while maintaining a ordability for the next homeowner.CheqBUILT will use a resale
structure in which homeowners are able to gain 1%in equity per year of ownership.
Who will be eligible to purchase a CheqBUILT home?
In addition to income eligibility,homeowners must qualify for an approved mortgage.
2024 Income Eligibility Guidelines -Bayfield County
*Based on HUD Adjusted Nonmetropolitan County Median Family Income of $83,400
1 Person 2 Person 3 Person 4 Person 5 Person
60%CMI $36,420 $41,580 $46,800 $51,960 $56,160
80%CMI $48,550 $55,450 $62,400 $69,300 $74,850
100%CMI $58,380 $66,720 $75,060 $83,400 $90,070
120%CMI $72,750 $83,150 $93,550 $103,900 $112,250
*A CheqBUILT homebuyer’s income cannot exceed 120%of the median income of Bayfield County.
*Some homes may only be available to homebuyers whose incomes do not exceed 80%of median income.
Chequamegon Bay United Impact Land Trust
What are the advantages of owning a land trust home versus renting?
In addition to the long-term stability and a ordability of a land trust home,homeowners
are able to access many financial and tax advantages of homeownership while building a
modest equity.An estimated 70%of CLT homebuyers go on to purchase a market-rate
home in the future.
Are CLTs a new idea?
CLTs have been around for a long time.There are currently five CLTs operating in
Wisconsin and more than three-hundred across the nation.As the housing crisis
continues to grow,CLTs have emerged as a critical piece of organizational infrastructure
needed to preserve long-term a ordability of homes in areas of high demand.
Why do we need a CLT in the Chequamegon Bay Region?
Homeownership has slipped out of reach for median-income earners in our community.
Housing costs have risen sharply over the past decade.Second-homeownership and loss
of units to the short-term rental market have reduced housing stock.As remote work
becomes more common,migration trends to rural areas are continuing,increasing
market pressure as high-wage earners relocate from higher cost areas.Recent inflation
and higher interest rates are further pushing homeownership out of reach for local
median-wage earners.As a result of this housing shortage,many employers are unable
to recruit and hire needed support.Chronic understa ng in critical sectors threatens
the stability of the region’s core amenities.Increasing the inventory of perpetually
a ordable housing options for median-income wage earners is critical to our region's
economic development and community well-being.
How will CheqBUILT be funded?
Like most CLTs,CheqBUILT will initially rely on a combination of public funding,grants,
land donations,private foundation e orts,and other mission-driven donors.As our
property portfolio grows,CheqBUILT will generate ground lease fees and other income
that can be used for ongoing operations,property acquisition,and capital
improvements.We anticipate significant match funding from WHEDA as a result of the
region's participation in the Rural A ordable Workforce Housing Initiative.
Who is developing CheqBUILT?
CheqBUILT has been developed as part of the WHEDA Rural A ordable Workforce
Housing Initiative.Partners involved in this initiative include representatives from Bayfield
&Ashland Counties;the Cities of Ashland,Washburn &Bayfield,and the Towns of La
Pointe and Cable with additional support from the Red Cli ,Bad River &Bayfield County
Housing Authorities as well as the Bayfield County Economic Development Corporation.
This initiative is being coordinated by the UW-Madison Extension in Bayfield County.
Chequamegon Bay United Impact Land Trust
How soon will CheqBUILT be up and running?
We hope to have CheqBUILT serving its first homeowners in the Winter of 2025.When
CheqBUILT is complete,it will be a stand-alone 501c3 non-profit serving residents across
Ashland and Bayfield Counties.CheqBUILT will be run by a tripartite board that includes
local elected o cials,CLT homeowners and at-large community members.We’d like to see
3-4 units in place by 2025 with several more in the first 5 years of operation.
CheqBUILT secured 501c3 status in December 2023 and is in the process of hiring its
inaugural Executive Director.The organization is also working with Legacy Works Group,
an organization experienced in building mission-driven private equity funds,to develop a
pool of capital that will support local e orts to develop and preserve a ordable housing.
CheqBUILT Development Timeline
Are you a potential CheqBUILT homeowner?
Share your input to ensure that this solution will meet the needs of homeowners like you!
Are you a potential work group or board of directors member?
Please reach out!We’d love to hear your thoughts as we pencil in the pro formas and
puzzle out the organizational blueprint of CheqBUILT.
Are you a potential funding partner,or homedonor?
We’d love to hear how the CLT might align with your investment and philanthropic goals.
Kellie Pederson Kelly Westlund
kellie.pederson@wisc.edu 715-292-5582 kelly.westlund@wisc.edu 715-209-6821
Community Development Educator Housing Educator
UW-Madison Extension/Bayfield County UW-Madison Extension/Bayfield County
HOUSING AUTHORITIES OF THE
CITY OF WASHBURN & COUNTY OF BAYFIELD
420 EAST THIRD STREET, WASHBURN, WI. 54891
PHONE: (715) 373-2653 FAX: (715) 373-2610
This institution is an equal opportunity provider.
------------------------------------------------------------------------------------------------------------------------------------------------------------------
In accordance with the Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or
administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation, disability, age, marital status,
family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to
all programs). Remedies and complaint filing deadlines vary by program or incident.
Person with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the responsible Agency or USDA’s
TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339. Additionally, program information may be made available in languages other than English.
To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at http://www.ascr.usda.gov/complaint_filing_cust.html and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by: Mail: U.S. Department of Agriculture Office of the Assistant Secretary for Civil Rights Fax: (202) 690-7442; or 1400 Independence Avenue, SW Email: program.intake@usda.gov
Washington, D.C. 20250-9410
This Institution is an equal opportunity provider.
MEMO
To: Mark Abeles-Allison, Bayfield County Administrator
From: Jennifer Toribio-Warren, Executive Director
Date: November 2025
Re: Quarterly Report
In addition to the daily activities necessary to run the Housing Authorities, the following highlights
other activities over the past quarter: This also marks one year since the implementation of a full-time
administration assistant.
• The Housing Authority has established an additional partnership with Digital Navigator and
NOVADO to deliver affordable TV streaming services to all 182 residential units. This is
possible because of the PCS grant that offer free internet to all our housing units. This initiative
enhances access to entertainment for tenants while promoting cost efficiency. In addition to
reducing expenses for our most vulnerable residents, the transition from the previous
Spectrum contract, which served only 56 units, has resulted in organizational savings
exceeding $20,000 and serving all 182 units.
• Our occupancy rate from 2023, compared to today is down significantly. In 2023 we had
$32,000 in lost revenue, compared to November 2025 our lost revenue is roughly $8,000. This
has cut our lost revenue by more than a third.
• We have negotiated many other contracts as well over the last 3 months, including a new
garbage collection contract with Republic that will save the Housing Authority nearly $25,000
annually.
• Continued work to wrap up the Strategic Plan with Kelly Westlund, currently we are in the draft
review process. I feel this has been very helpful as we are moving forward to focus on key
areas to improve housing throughout Bayfield County. We look forward to rolling this out early
in 2026.
HOUSING AUTHORITIES OF THE
CITY OF WASHBURN & COUNTY OF BAYFIELD
420 EAST THIRD STREET, WASHBURN, WI. 54891
PHONE: (715) 373-2653 FAX: (715) 373-2610
This institution is an equal opportunity provider.
------------------------------------------------------------------------------------------------------------------------------------------------------------------
In accordance with the Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or
administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation, disability, age, marital status,
family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to
all programs). Remedies and complaint filing deadlines vary by program or incident.
Person with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the responsible Agency or USDA’s
TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339. Additionally, program information may be made available in languages other than English.
To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at http://www.ascr.usda.gov/complaint_filing_cust.html and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by: Mail: U.S. Department of Agriculture Office of the Assistant Secretary for Civil Rights Fax: (202) 690-7442; or 1400 Independence Avenue, SW Email: program.intake@usda.gov
Washington, D.C. 20250-9410
This Institution is an equal opportunity provider.
• We are still working on deferred maintenance projects and chipping away at some of the most
troubled areas. We hope to start residing the Bay Ridge Villa Apartments in the summer of
2026.
• Once again, I truly appreciate the continued support of the Bayfield County Government by
allocating funding for a portion of the Housing Authority administration salary in the 2026
budget.
Eliminate The Elective Office of Coroner and
Create a Medical Examiner Position
WHEREAS, Article 6, Section 4 of the Wisconsin Constitution and Section 59.34 (1) (a) of the
Wisconsin Statutes provide that counties may institute a Medical Examiner system to perform
the statutory duties of Coroner; and,
WHEREAS, the current Bayfield County Coroner’s term will expire on January 6, 2027; and,
WHEREAS, the establishment of a Medical Examiner position will provide the County with the
opportunity to establish qualifications for appointment to the position;
NOW THEREFORE BE IT RESOLVED, by the Bayfield County Board of Supervisors
assembled this 27th day of January, 2026 that the elected office of Coroner is eliminated as of
January 6, 2027 and a Medical Examiner system creating a position of Medical Examiner to best
ensure the continuation of qualified and efficient services under Section 59.34 of the Wisconsin
Statutes is instituted; and,
BE IT FURTHER RESOLVED THAT, the Medical Examiner and Deputy Medical Examiner
compensation be adopted as attached; and,
BE IT FURTHER RESOLVED THAT, the County Clerk is directed to delete the word
“Coroner” and replace with words “Medical Examiner” in County Ordinances and County
policies.
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. 2026-xx, Volume 30, adopted by the
Bayfield County Board of Supervisors at their meeting
held on the 27th day of January 2026.
_________________________________________
Lynn M. Divine, Bayfield County Clerk
Resolution
No. 2026-xx
Resolution
No. 2026-xx
State and Local Cyber Security Grant
Budget Amendment
WHEREAS, Bayfield County obtained a Local Cyber Security Grant in the amount of
$100,000; and,
WHEREAS, this will be used to provide end point and managed services protections using
Crowdstrike to Bayfield County’s IT network;
NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors
assembled this 27th day of January 2026, hereby approves the following budget amendments:
Increase Revenues:
430-31-48104 by $100,000
Increases Expenditures:
430-31-57100-50397 by $100,000
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. 2026-xx, Volume
30, adopted by the Bayfield County Board of
Supervisors at their meeting held on the 27th day
of January 2026.
_________________________________________________ Lynn M. Divine, Bayfield County Clerk
Resolution
No. 2026-xx
Planning & Zoning Department 2026
Budget Amendment
WHEREAS, the Planning and Zoning Department is working to digitize and index paper land
use and sanitary records for online retrieval; and,
WHEREAS, the lower level of the Zoning office is currently used for document storage with
over 36 filing cabinets; and,
WHEREAS, digitizing and indexing these documents through scanning would allow for better
utilization of office space and improved convenience in accessing records; and,
WHEREAS, the scanning project is far more complex than was previously understood, and
requires dedicated staff time for physical processing, scanning, and coding;
NOW THEREFORE BE IT RESOLVED, that the Bayfield County Board of Supervisors
assembled this 27th day of January 2026, hereby authorizes the transfer of up to $21,348 from the
fund balance to the Zoning Department for additional temporary staff time to support the
document scanning project:
Increase 100-00-49301 $21,348 Fund Balance
Increase 100-26-56401-50123 $19,190 Temp
Increase 100-26-56401-50151 $1,468 FICA
Increase 100-26-56401-50152 $690 Retirement
$21,348
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. 2026-xx, Volume
30, adopted by the Bayfield County Board of
Supervisors at their meeting held on the 27th day
of January 2026.
_________________________________________________ Lynn M. Divine, Bayfield County Clerk
DRAFT Bayfield County Facility Naming Policy DRAFT
January 8, 2025
PURPOSE
The purpose of this Policy is to establish a clear and consistent framework for the naming or
renaming of buildings and facilities, including situations where naming rights are requested in
connection with a private donation or sponsorship.
The intent is to ensure appropriate recognition of contributions, preserve community character,
and prevent undue commercialization of public assets.
The naming of public facilities should be seriously considered and used appropriately.
SCOPE AND APPLICABILITY
This Policy applies to all Bayfield County-owned buildings, facilities, and permanent structures,
including interior spaces, where naming or sponsorship proposals arise and no more specific
County ordinance or policy governs the request.
POLICY
Bayfield County may name or rename a building or facility to:
1. Honor an individual, organization, or group that has made significant and lasting
contributions to Bayfield County or the broader Bayfield County community; or
2. Recognize a substantial private financial contribution that directly supports the
construction, renovation, preservation, or long-term operation of a County facility.
The naming of a County facility is a privilege, not a right. Acceptance of a donation does not
automatically entitle a donor to naming rights. All naming decisions are made at the sole
discretion of the Bayfield County Board.
GENERAL PRINCIPLES
1. Locally-Centered Identity: Naming decisions for County facilities shall preserve the
cultural, environmental, and community-centered character of Bayfield County.
2. Public Interest First: Naming decisions must serve the long-term public interest of
Bayfield County.
3. Transparency: The process for reviewing and approving naming requests shall be open,
documented, and publicly accountable. Requests shall come to a County Committee. If
approved the request is forwarded to the Bayfield County Executive Committee with
final approval recommendation required to advance to the County Board for action.
4. Non-Endorsement: Naming a facility does not constitute County endorsement of a
donor’s products, services, or viewpoints.
5. Limited Commercialization: County facilities shall be named in a manner consistent
with the principals of local government serving the residents of the county.
ELIGIBILITY AND NAMING CRITERIA
A. Eligible Honorees. Buildings, structures, or facilities may be named for:
1. Individuals with a longstanding and exemplary record of service to Bayfield County or
the broader Bayfield County community;
2. Nonprofit organizations, agricultural organizations, or community groups with a
demonstrated history of benefit to Bayfield County; or
3. Private entities providing a substantial financial contribution that meets the criteria
outlined in this policy.
B. Ineligible Names. The following shall generally not be approved:
1. Names of currently serving elected officials or County employees;
2. Names that are discriminatory, derogatory, or inconsistent with County values;
3. Names that conflict with existing facility names or create public confusion;
4. Names that imply County endorsement of alcohol, tobacco, firearms, adult entertainment,
or similar industries;
5. Names proposed primarily for advertising or promotional purposes rather than
recognition.
DONATIONS AND NAMING RIGHTS
A. Minimum Contribution. Naming rights tied to a private donation shall generally require a
significant contribution relative to the total project cost or appraised value of the facility.
These thresholds are guidelines only and do not guarantee approval. As guidance:
1. Contributions exceeding 50 percent of total project costs may warrant consideration for
primary facility naming rights;
2. Lesser contributions may be recognized through interior room naming, plaques, or other
forms of acknowledgment.
B. Terms and Conditions.
1. Naming rights may be granted for a defined term or in perpetuity, as determined by the
County Board.
2. Bayfield County retains ownership and full control of all facilities at all times.
3. The County reserves the right to revoke or modify a naming designation if:
a. The named entity engages in conduct inconsistent with the mission or values of
the County;
b. The facility use changes substantially; or
c. Continued association is no longer in the best interest of the County.
APPLICATION AND REVIEW PROCESS
1. Submission: Requests for building or facility naming shall be submitted in writing to the
County Administrator or designee and must include:
a. Proposed name;
b. Description and value of any donation or sponsorship;
c. Background information on the proposed honoree;
d. Any requested duration of naming rights.
2. Administrative Review: County staff shall review the request for completeness,
consistency with this Policy, and fiscal or operational impacts.
3. Committee Review: The oversight Committee shall review and make recommendations
on naming requests to the County Executive Committee.
4. Executive Committee: Shall review and make a recommendation to the County
Board.
5. County Board Approval: Final authority for naming or renaming any County building
or facility rests with the Bayfield County Board.
SIGNAGE AND RECOGNITION
All signage, plaques, or markers associated with a facility name shall:
1. Conform to County design aesthetic standards;
2. Be approved by the County prior to installation; and
3. Be funded by the donor unless otherwise approved by the County Board.
RENAMING OF FACILITIES
Renaming an existing County facility shall occur only under exceptional circumstances and shall
follow the same review and approval process as an initial naming.
RESERVATION OF RIGHTS
Bayfield County reserves the right to reject any naming request or associated donation if
acceptance is determined not to be in the best interest of the County.
SUPER DAYS ISSUE SUMMARY / 2026
We have finalized the three legislative issues that will be brought to Madison for
this year’s Superior Days. They are:
• 0.5% Sales Tax Increase
• Bridge to Progress Program
• Medicaid Reimbursement
Agency issues are listed below. If any of these are assigned to the incorrect
agency, please let me know as soon as possible:
Department of Transportation
• Blatnik closure issues/DTA
• Local preference for the bridge project
• Blatnik closure impact on businesses
Department of Children & Families
• Childcare contribution
Department of Natural Resources
• Chronic Wasting Disease
• Air regulatory monitoring
Department of Public Instruction
• K–12 Funding
Department of Revenue
• Tax reciprocity
Workforce Development
• Aging population
Department of Veterans Affairs
• Funding for veterans (housing, jobs, etc.)
WHEDA
• Rural housing
Here is the link to book your hotel room within our block:
Madison Premier Park Hotel
Here is the link to the Eventbrite for registration:
Superior Days Delegate Registration
Our next planning meeting is scheduled for January 14th at 6 PM. Please mark
your calendars. We will reach out to the smaller planning groups in the meantime.
Rebecca Baker, MPA
Ozhaawashkoanangokwe
Chief of Staff
City of Superior
1316 N 14th Street
Superior, WI 54880
scherfr@superiorwi.gov
Office: 715-395-7212
Financial Report Through 12/31/2025
Through 12/31/25
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 10,821,994.00 735,204.00 11,557,198.00 55,131.87 .00 9,120,073.92 2,437,124.08 79 9,069,253.79
Department 02 - Clerk of Courts 272,141.00 .00 272,141.00 14,282.07 .00 295,930.12 (23,789.12)109 286,175.19
Department 04 - Criminal Justice 217,381.00 24,910.00 242,291.00 3,320.00 .00 161,456.08 80,834.92 67 232,447.90
Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++.00
Department 06 - Coroner 8,300.00 .00 8,300.00 .00 .00 8,187.00 113.00 99 6,666.00
Department 07 - Administrator 35,888.00 .00 35,888.00 .00 .00 15,142.00 20,746.00 42 29,642.00
Department 08 - District Attorney 33,000.00 .00 33,000.00 189.15 .00 54,990.07 (21,990.07)167 53,732.77
Department 09 - Child Support 297,014.00 .00 297,014.00 179.04 .00 200,308.03 96,705.97 67 277,272.49
Department 10 - County Clerk 29,200.00 .00 29,200.00 150.00 .00 28,666.96 533.04 98 29,488.78
Department 12 - Treasurer 1,050,000.00 .00 1,050,000.00 110,876.66 .00 1,314,869.25 (264,869.25)125 1,641,737.38
Department 13 - Land Records 422,162.00 .00 422,162.00 11,245.92 .00 687,388.90 (265,226.90)163 297,693.50
Department 14 - Court House .00 .00 .00 .00 .00 .00 .00 +++1,685.55
Department 15 - Register of Deeds 215,000.00 .00 215,000.00 19,895.79 .00 220,785.24 (5,785.24)103 218,251.06
Department 16 - PSAP Consortium (Joint Dispatch)1,027,405.00 .00 1,027,405.00 .00 .00 590,083.63 437,321.37 57 102,755.40
Department 17 - Sheriff 338,553.00 123,000.00 461,553.00 37,008.25 .00 526,654.21 (65,101.21)114 575,973.70
Department 18 - Emergency Management 141,743.00 .00 141,743.00 60,767.08 .00 407,718.49 (265,975.49)288 169,937.37
Department 19 - Veteran's Services 26,688.00 .00 26,688.00 12,965.19 .00 43,203.19 (16,515.19)162 20,571.62
Department 20 - Health 1,088,633.00 63,458.00 1,152,091.00 67,153.53 .00 1,012,257.11 139,833.89 88 1,196,421.73
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism 229,138.00 28,193.00 257,331.00 2,149.30 .00 254,584.15 2,746.85 99 244,652.75
Department 25 - UW Extension 13,191.00 .00 13,191.00 65.23 .00 3,660.00 9,531.00 28 3,660.00
Department 26 - Zoning 473,365.00 40,000.00 513,365.00 16,600.17 .00 507,171.53 6,193.47 99 435,605.41
Department 28 - Land Conservation 439,114.00 29,160.00 468,274.00 70,195.05 .00 368,287.96 99,986.04 79 356,624.55
Department 31 - Information Services 84,205.00 .00 84,205.00 2,420.00 .00 90,159.68 (5,954.68)107 82,635.00
Department 34 - Forestry 4,246,897.00 .00 4,246,897.00 308,026.43 .00 4,139,873.31 107,023.69 97 5,551,924.43
Department 35 - Animal Control Non Dogs .00 .00 .00 .00 .00 .00 .00 +++.00
Department 77 - Agricultural Station 730,000.00 .00 730,000.00 .00 .00 17,412.00 712,588.00 2 46,515.00
REVENUE TOTALS $22,241,012.00 $1,043,925.00 $23,284,937.00 $792,620.73 $0.00 $20,068,862.83 $3,216,074.17 86%$20,931,323.37
EXPENSE
Department 00 - General Fund 2,205,367.00 72,639.00 2,278,006.00 22,803.24 .00 1,917,554.38 360,451.62 84 3,976,957.42
Department 01 - County Board 101,239.00 .00 101,239.00 6,233.40 .00 91,293.74 9,945.26 90 98,119.21
Department 02 - Clerk of Courts 564,738.00 .00 564,738.00 44,327.11 .00 569,611.27 (4,873.27)101 630,965.46
Department 04 - Criminal Justice 292,486.00 24,910.00 317,396.00 27,199.26 .00 315,766.80 1,629.20 99 300,215.40
Department 05 - Family Court Commissioner .00 .00 .00 .00 .00 .00 .00 +++.00
Department 06 - Coroner 41,582.00 .00 41,582.00 625.05 .00 41,267.03 314.97 99 53,942.63
Department 07 - Administrator 876,582.00 .00 876,582.00 64,520.60 .00 746,458.03 130,123.97 85 643,590.40
Department 08 - District Attorney 250,928.00 .00 250,928.00 19,885.89 .00 249,781.97 1,146.03 100 231,877.06
Department 09 - Child Support 326,051.00 .00 326,051.00 23,963.85 .00 307,975.47 18,075.53 94 301,843.50
Department 10 - County Clerk 283,722.00 .00 283,722.00 21,579.13 .00 257,790.26 25,931.74 91 274,987.20
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 1 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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 12 - Treasurer 173,483.00 .00 173,483.00 12,850.82 .00 169,602.66 3,880.34 98 158,130.35
Department 13 - Land Records 935,206.00 694,565.00 1,629,771.00 53,987.40 .00 1,510,706.86 119,064.14 93 792,641.81
Department 14 - Court House 602,724.00 .00 602,724.00 48,778.39 .00 555,648.51 47,075.49 92 561,683.56
Department 15 - Register of Deeds 214,095.00 3,000.00 217,095.00 14,641.89 .00 203,800.61 13,294.39 94 187,529.06
Department 16 - PSAP Consortium (Joint Dispatch)1,552,804.00 .00 1,552,804.00 108,224.62 .00 1,294,284.57 258,519.43 83 252,873.85
Department 17 - Sheriff 5,229,881.00 48,000.00 5,277,881.00 419,798.06 .00 5,232,514.88 45,366.12 99 5,554,263.57
Department 18 - Emergency Management 468,059.00 .00 468,059.00 17,973.40 .00 319,511.50 148,547.50 68 322,135.77
Department 19 - Veteran's Services 235,283.00 .00 235,283.00 16,803.30 .00 185,175.12 50,107.88 79 225,665.32
Department 20 - Health 1,424,153.00 63,458.00 1,487,611.00 111,454.25 .00 1,485,481.45 2,129.55 100 1,535,726.82
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism 545,349.00 28,193.00 573,542.00 25,629.69 .00 522,289.25 51,252.75 91 515,287.95
Department 25 - UW Extension 388,364.00 .00 388,364.00 84,147.45 .00 324,858.91 63,505.09 84 352,727.41
Department 26 - Zoning 842,948.00 40,000.00 882,948.00 93,620.53 .00 836,217.45 46,730.55 95 737,225.69
Department 28 - Land Conservation 685,007.00 29,160.00 714,167.00 50,101.00 .00 689,940.85 24,226.15 97 694,116.21
Department 29 - Land Use Planning .00 .00 .00 .00 .00 .00 .00 +++.00
Department 31 - Information Services 865,098.00 .00 865,098.00 46,711.01 .00 814,826.54 50,271.46 94 762,692.75
Department 34 - Forestry 2,393,363.00 .00 2,393,363.00 125,599.32 .00 1,880,664.98 512,698.02 79 2,261,280.31
Department 35 - Animal Control Non Dogs 12,500.00 40,000.00 52,500.00 1,312.50 .00 45,978.33 6,521.67 88 39,273.40
Department 77 - Agricultural Station 730,000.00 .00 730,000.00 .00 .00 36,450.75 693,549.25 5 26,773.06
EXPENSE TOTALS $22,241,012.00 $1,043,925.00 $23,284,937.00 $1,462,771.16 $0.00 $20,605,452.17 $2,679,484.83 88%$21,492,525.17
Fund 100 - General Totals
REVENUE TOTALS 22,241,012.00 1,043,925.00 23,284,937.00 792,620.73 .00 20,068,862.83 3,216,074.17 86%20,931,323.37
EXPENSE TOTALS 22,241,012.00 1,043,925.00 23,284,937.00 1,462,771.16 .00 20,605,452.17 2,679,484.83 88%21,492,525.17
Fund 100 - General Totals $0.00 $0.00 $0.00 ($670,150.43)$0.00 ($536,589.34)$536,589.34 ($561,201.80)
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 80,000.00
EXPENSE TOTALS $80,000.00 $0.00 $80,000.00 $0.00 $0.00 $0.00 $80,000.00 0%$80,000.00
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%80,000.00
Fund 220 - Employee Health Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ($80,000.00)
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 2 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 50 - Human Services 4,034,488.00 1,264,544.00 5,299,032.00 31,893.23 .00 3,901,899.67 1,397,132.33 74 7,625,709.72
Department 52 - AMSO .00 .00 .00 26.00 .00 171.86 (171.86)+++.00
Department 53 - Family Services 2,793,246.00 59,651.00 2,852,897.00 7,882.86 .00 415,527.85 2,437,369.15 15 .00
Department 54 - Economic Support 671,603.00 .00 671,603.00 48,271.38 .00 581,025.34 90,577.66 87 .00
Department 55 - Aging and Disabilities 200.00 .00 200.00 35.00 .00 9,147.45 (8,947.45)4574 .00
Department 56 - GWAAR 380,282.00 .00 380,282.00 35,316.47 .00 379,463.36 818.64 100 .00
Department 57 - DHS BHP 1,986,352.00 436,396.00 2,422,748.00 121,404.21 .00 1,671,044.16 751,703.84 69 .00
Department 58 - ADRC-Bayfield Co 122,677.00 .00 122,677.00 .00 .00 248,162.00 (125,485.00)202 .00
Department 59 - ADRC-North 181,821.00 .00 181,821.00 80.73 .00 183,583.73 (1,762.73)101 .00
REVENUE TOTALS $10,170,669.00 $1,760,591.00 $11,931,260.00 $244,909.88 $0.00 $7,390,025.42 $4,541,234.58 62%$7,625,709.72
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 +++2,420,507.58
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 (70,000.00)850,372.00 74,510.74 .00 871,995.48 (21,623.48)103 770,647.58
Department 53 - Family Services 5,069,020.00 1,104,290.00 6,173,310.00 178,905.36 .00 3,371,654.86 2,801,655.14 55 2,388,044.18
Department 54 - Economic Support 570,628.00 .00 570,628.00 43,647.98 .00 553,422.52 17,205.48 97 520,193.68
Department 55 - Aging and Disabilities 557,188.00 60,723.00 617,911.00 21,563.32 .00 541,086.15 76,824.85 88 606,573.05
Department 56 - GWAAR 774,831.00 .00 774,831.00 44,673.20 .00 719,717.25 55,113.75 93 744,462.80
Department 57 - DHS BHP 1,910,532.00 622,078.00 2,532,610.00 115,205.84 .00 2,248,446.78 284,163.22 89 .00
Department 58 - ADRC-Bayfield Co 192,318.00 (20,000.00)172,318.00 11,957.57 .00 150,467.09 21,850.91 87 148,834.37
Department 59 - ADRC-North 175,780.00 (19,000.00)156,780.00 11,726.29 .00 169,882.15 (13,102.15)108 138,474.48
EXPENSE TOTALS $10,170,669.00 $1,678,091.00 $11,848,760.00 $502,190.30 $0.00 $8,626,672.28 $3,222,087.72 73%$7,737,737.72
Fund 235 - Human Services Totals
REVENUE TOTALS 10,170,669.00 1,760,591.00 11,931,260.00 244,909.88 .00 7,390,025.42 4,541,234.58 62%7,625,709.72
EXPENSE TOTALS 10,170,669.00 1,678,091.00 11,848,760.00 502,190.30 .00 8,626,672.28 3,222,087.72 73%7,737,737.72
Fund 235 - Human Services Totals $0.00 $82,500.00 $82,500.00 ($257,280.42)$0.00 ($1,236,646.86)$1,319,146.86 ($112,028.00)
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
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 3 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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 240 - Community Development Block Gran Totals
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 27.87 .00 458.00 (458.00)+++21,857.93
REVENUE TOTALS $0.00 $0.00 $0.00 $27.87 $0.00 $458.00 ($458.00)+++$21,857.93
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 61 - Housing Rehab .00 .00 .00 11,911.00 .00 18,971.95 (18,971.95)+++38,181.51
EXPENSE TOTALS $0.00 $0.00 $0.00 $11,911.00 $0.00 $18,971.95 ($18,971.95)+++$38,181.51
Fund 241 - Housing Rehab Totals
REVENUE TOTALS .00 .00 .00 27.87 .00 458.00 (458.00)+++21,857.93
EXPENSE TOTALS .00 .00 .00 11,911.00 .00 18,971.95 (18,971.95)+++38,181.51
Fund 241 - Housing Rehab Totals $0.00 $0.00 $0.00 ($11,883.13)$0.00 ($18,513.95)$18,513.95 ($16,323.58)
Fund 242 - PSAP
REVENUE
Department 16 - PSAP Consortium (Joint Dispatch).00 291,219.00 291,219.00 .00 .00 1,608,302.35 (1,317,083.35)552 225,151.89
Department 62 - Do Not Use .00 .00 .00 .00 .00 .00 .00 +++.00
REVENUE TOTALS $0.00 $291,219.00 $291,219.00 $0.00 $0.00 $1,608,302.35 ($1,317,083.35)552%$225,151.89
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).00 291,219.00 291,219.00 .00 .00 149,147.20 142,071.80 51 1,890,619.31
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 $291,219.00 $291,219.00 $0.00 $0.00 $149,147.20 $142,071.80 51%$1,890,619.31
Fund 242 - PSAP Totals
REVENUE TOTALS .00 291,219.00 291,219.00 .00 .00 1,608,302.35 (1,317,083.35)552%225,151.89
EXPENSE TOTALS .00 291,219.00 291,219.00 .00 .00 149,147.20 142,071.80 51%1,890,619.31
Fund 242 - PSAP Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,459,155.15 ($1,459,155.15)($1,665,467.42)
Fund 245 - Jail Assessment
REVENUE
Department 63 - Jail Assessment Fund 25,600.00 .00 25,600.00 1,483.18 .00 14,143.35 11,456.65 55 17,178.81
REVENUE TOTALS $25,600.00 $0.00 $25,600.00 $1,483.18 $0.00 $14,143.35 $11,456.65 55%$17,178.81
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 12,653.43 12,946.57 49 1,312.78
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 4 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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
EXPENSE TOTALS $25,600.00 $0.00 $25,600.00 $0.00 $0.00 $12,653.43 $12,946.57 49%$1,312.78
Fund 245 - Jail Assessment Totals
REVENUE TOTALS 25,600.00 .00 25,600.00 1,483.18 .00 14,143.35 11,456.65 55%17,178.81
EXPENSE TOTALS 25,600.00 .00 25,600.00 .00 .00 12,653.43 12,946.57 49%1,312.78
Fund 245 - Jail Assessment Totals $0.00 $0.00 $0.00 $1,483.18 $0.00 $1,489.92 ($1,489.92)$15,866.03
Fund 250 - Veterans Relief
REVENUE
Department 64 - Veterans Relief Fund 4,000.00 .00 4,000.00 28.00 .00 1,841.31 2,158.69 46 1,260.00
REVENUE TOTALS $4,000.00 $0.00 $4,000.00 $28.00 $0.00 $1,841.31 $2,158.69 46%$1,260.00
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 2,084.09 1,915.91 52 2,835.21
EXPENSE TOTALS $4,000.00 $0.00 $4,000.00 $0.00 $0.00 $2,084.09 $1,915.91 52%$2,835.21
Fund 250 - Veterans Relief Totals
REVENUE TOTALS 4,000.00 .00 4,000.00 28.00 .00 1,841.31 2,158.69 46%1,260.00
EXPENSE TOTALS 4,000.00 .00 4,000.00 .00 .00 2,084.09 1,915.91 52%2,835.21
Fund 250 - Veterans Relief Totals $0.00 $0.00 $0.00 $28.00 $0.00 ($242.78)$242.78 ($1,575.21)
Fund 270 - Carbon Credits
REVENUE
Department 00 - General Fund 164,737.00 .00 164,737.00 .00 .00 110,067.24 54,669.76 67 722,146.33
Department 34 - Forestry 157,919.00 .00 157,919.00 .00 .00 165,100.87 (7,181.87)105 225,390.10
REVENUE TOTALS $322,656.00 $0.00 $322,656.00 $0.00 $0.00 $275,168.11 $47,487.89 85%$947,536.43
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 4,573.08 .00 66,797.37 91,121.63 42 557,862.77
EXPENSE TOTALS $322,656.00 $0.00 $322,656.00 $4,573.08 $0.00 $66,797.37 $255,858.63 21%$557,862.77
Fund 270 - Carbon Credits Totals
REVENUE TOTALS 322,656.00 .00 322,656.00 .00 .00 275,168.11 47,487.89 85%947,536.43
EXPENSE TOTALS 322,656.00 .00 322,656.00 4,573.08 .00 66,797.37 255,858.63 21%557,862.77
Fund 270 - Carbon Credits Totals $0.00 $0.00 $0.00 ($4,573.08)$0.00 $208,370.74 ($208,370.74)$389,673.66
Fund 275 - Opioid Settlement Fund 2022
REVENUE
Department 00 - General Fund 39,999.00 .00 39,999.00 572.04 .00 40,867.96 (868.96)102 99,054.43
REVENUE TOTALS $39,999.00 $0.00 $39,999.00 $572.04 $0.00 $40,867.96 ($868.96)102%$99,054.43
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 2,106.21 .00 22,228.39 (8,537.39)162 19,650.15
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 5 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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
EXPENSE TOTALS $39,999.00 $0.00 $39,999.00 $2,106.21 $0.00 $22,228.39 $17,770.61 56%$23,650.15
Fund 275 - Opioid Settlement Fund 2022 Totals
REVENUE TOTALS 39,999.00 .00 39,999.00 572.04 .00 40,867.96 (868.96)102%99,054.43
EXPENSE TOTALS 39,999.00 .00 39,999.00 2,106.21 .00 22,228.39 17,770.61 56%23,650.15
Fund 275 - Opioid Settlement Fund 2022 Totals $0.00 $0.00 $0.00 ($1,534.17)$0.00 $18,639.57 ($18,639.57)$75,404.28
Fund 276 - American Rescue Plan 2021 Grant
REVENUE
Department 00 - General Fund 76,377.00 81,402.00 157,779.00 .00 .00 186,964.34 (29,185.34)118 547,201.28
REVENUE TOTALS $76,377.00 $81,402.00 $157,779.00 $0.00 $0.00 $186,964.34 ($29,185.34)118%$547,201.28
EXPENSE
Department 00 - General Fund 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 442,213.98
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 81,402.00 81,402.00 .00 .00 81,402.12 (.12)100 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 +++20,130.00
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 5,871.66 .00 73,181.86 2,195.14 97 69,703.00
EXPENSE TOTALS $76,377.00 $81,402.00 $157,779.00 $5,871.66 $0.00 $154,583.98 $3,195.02 98%$547,201.28
Fund 276 - American Rescue Plan 2021 Grant Totals
REVENUE TOTALS 76,377.00 81,402.00 157,779.00 .00 .00 186,964.34 (29,185.34)118%547,201.28
EXPENSE TOTALS 76,377.00 81,402.00 157,779.00 5,871.66 .00 154,583.98 3,195.02 98%547,201.28
Fund 276 - American Rescue Plan 2021 Grant Totals $0.00 $0.00 $0.00 ($5,871.66)$0.00 $32,380.36 ($32,380.36)$0.00
Fund 292 - UWEX Program
REVENUE
Department 25 - UW Extension 30,660.00 25,000.00 55,660.00 4,123.95 .00 57,321.83 (1,661.83)103 19,265.94
REVENUE TOTALS $30,660.00 $25,000.00 $55,660.00 $4,123.95 $0.00 $57,321.83 ($1,661.83)103%$19,265.94
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 25 - UW Extension 30,660.00 25,000.00 55,660.00 727.81 .00 32,780.47 22,879.53 59 60,963.65
EXPENSE TOTALS $30,660.00 $25,000.00 $55,660.00 $727.81 $0.00 $32,780.47 $22,879.53 59%$60,963.65
Fund 292 - UWEX Program Totals
REVENUE TOTALS 30,660.00 25,000.00 55,660.00 4,123.95 .00 57,321.83 (1,661.83)103%19,265.94
EXPENSE TOTALS 30,660.00 25,000.00 55,660.00 727.81 .00 32,780.47 22,879.53 59%60,963.65
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 6 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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 292 - UWEX Program Totals $0.00 $0.00 $0.00 $3,396.14 $0.00 $24,541.36 ($24,541.36)($41,697.71)
Fund 380 - Northern Lights Bond Issuance
REVENUE
Department 80 - Northern Lights Bond Issuance 445,473.00 .00 445,473.00 21.76 .00 449,526.96 (4,053.96)101 1,812,393.14
REVENUE TOTALS $445,473.00 $0.00 $445,473.00 $21.76 $0.00 $449,526.96 ($4,053.96)101%$1,812,393.14
EXPENSE
Department 80 - Northern Lights Bond Issuance 445,473.00 .00 445,473.00 .00 .00 445,473.75 (.75)100 1,812,120.00
EXPENSE TOTALS $445,473.00 $0.00 $445,473.00 $0.00 $0.00 $445,473.75 ($0.75)100%$1,812,120.00
Fund 380 - Northern Lights Bond Issuance Totals
REVENUE TOTALS 445,473.00 .00 445,473.00 21.76 .00 449,526.96 (4,053.96)101%1,812,393.14
EXPENSE TOTALS 445,473.00 .00 445,473.00 .00 .00 445,473.75 (.75)100%1,812,120.00
Fund 380 - Northern Lights Bond Issuance Totals $0.00 $0.00 $0.00 $21.76 $0.00 $4,053.21 ($4,053.21)$273.14
Fund 430 - Capital Projects Fund
REVENUE
Department 00 - General Fund 204,500.00 1,000,000.00 1,204,500.00 .00 .00 900,000.00 304,500.00 75 .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 2,900.00 (1,850.00)276 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 303,396.00 196,899.00 500,295.00 79,417.04 .00 252,316.43 247,978.57 50 54,858.78
Department 31 - Information Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 34 - Forestry .00 1,490,477.00 1,490,477.00 .00 .00 1,935,336.78 (444,859.78)130 401,790.00
Department 50 - Human Services .00 .00 .00 .00 .00 .00 .00 +++.00
Department 70 - Capital Projects 1,275,701.00 2,225,707.00 3,501,408.00 .00 .00 1,547,863.35 1,953,544.65 44 3,012,577.02
Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++.00
REVENUE TOTALS $1,784,647.00 $4,913,083.00 $6,697,730.00 $79,417.04 $0.00 $4,937,450.08 $1,760,279.92 74%$3,680,108.35
EXPENSE
Department 00 - General Fund 230,000.00 1,000,000.00 1,230,000.00 .00 .00 1,030,000.00 200,000.00 84 131,177.77
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 .00 .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
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 7 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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 09 - Child Support .00 .00 .00 .00 .00 .00 .00 +++.00
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 5,870.00 6,130.00 49 .00
Department 13 - Land Records .00 .00 .00 .00 .00 .00 .00 +++63,600.00
Department 14 - Court House 172,150.00 (5,000.00)167,150.00 26,096.66 .00 166,311.11 838.89 99 767,371.68
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 60.02 .00 36,402.86 23,073.14 61 71,093.60
Department 18 - Emergency Management 36,000.00 25,000.00 61,000.00 .00 .00 32,560.89 28,439.11 53 39,309.85
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 7,953.01 46.99 99 .00
Department 22 - Fair .00 .00 .00 .00 .00 .00 .00 +++.00
Department 23 - Tourism 20,500.00 .00 20,500.00 .00 .00 28,023.58 (7,523.58)137 15,533.00
Department 25 - UW Extension 1,500.00 .00 1,500.00 .00 .00 500.20 999.80 33 .00
Department 26 - Zoning 27,225.00 .00 27,225.00 .00 .00 941.27 26,283.73 3 2,729.63
Department 27 - Board of Adjustment .00 .00 .00 .00 .00 .00 .00 +++.00
Department 28 - Land Conservation 303,396.00 196,899.00 500,295.00 103,247.62 .00 163,484.05 336,810.95 33 54,858.78
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 .00 .00 97,443.35 1,056.65 99 204,815.50
Department 34 - Forestry 121,000.00 2,095,985.00 2,216,985.00 4,987.50 .00 1,906,927.40 310,057.60 86 432,428.62
Department 52 - AMSO 82,700.00 270,000.00 352,700.00 60.02 .00 271,387.73 81,312.27 77 76,608.69
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 500,000.00 100,000.00 600,000.00 8,295.00 .00 465,457.40 134,542.60 78 1,345,169.41
Department 70 - Capital Projects 10,000.00 1,210,699.00 1,220,699.00 .00 .00 1,069,092.06 151,606.94 88 159,004.81
Department 71 - Highway Dept .00 .00 .00 .00 .00 .00 .00 +++.00
EXPENSE TOTALS $1,784,647.00 $4,913,083.00 $6,697,730.00 $142,746.82 $0.00 $5,382,462.86 $1,315,267.14 80%$3,363,701.34
Fund 430 - Capital Projects Fund Totals
REVENUE TOTALS 1,784,647.00 4,913,083.00 6,697,730.00 79,417.04 .00 4,937,450.08 1,760,279.92 74%3,680,108.35
EXPENSE TOTALS 1,784,647.00 4,913,083.00 6,697,730.00 142,746.82 .00 5,382,462.86 1,315,267.14 80%3,363,701.34
Fund 430 - Capital Projects Fund Totals $0.00 $0.00 $0.00 ($63,329.78)$0.00 ($445,012.78)$445,012.78 $316,407.01
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 8 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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
Department 71 - Highway Dept 10,729,665.00 10,000.00 10,739,665.00 11,711.04 .00 8,456,362.00 2,283,303.00 79 7,684,309.18
REVENUE TOTALS $10,729,665.00 $10,000.00 $10,739,665.00 $11,711.04 $0.00 $8,456,362.00 $2,283,303.00 79%$7,684,309.18
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 71 - Highway Dept 10,729,665.00 10,000.00 10,739,665.00 833,233.42 .00 8,307,308.33 2,432,356.67 77 6,760,415.95
EXPENSE TOTALS $10,729,665.00 $10,000.00 $10,739,665.00 $833,233.42 $0.00 $8,307,308.33 $2,432,356.67 77%$6,760,415.95
Fund 710 - Highway Totals
REVENUE TOTALS 10,729,665.00 10,000.00 10,739,665.00 11,711.04 .00 8,456,362.00 2,283,303.00 79%7,684,309.18
EXPENSE TOTALS 10,729,665.00 10,000.00 10,739,665.00 833,233.42 .00 8,307,308.33 2,432,356.67 77%6,760,415.95
Fund 710 - Highway Totals $0.00 $0.00 $0.00 ($821,522.38)$0.00 $149,053.67 ($149,053.67)$923,893.23
Fund 720 - County Motor Pool
REVENUE
Department 72 - County Motor Pool 252,395.00 .00 252,395.00 9,822.83 .00 250,310.04 2,084.96 99 265,571.49
REVENUE TOTALS $252,395.00 $0.00 $252,395.00 $9,822.83 $0.00 $250,310.04 $2,084.96 99%$265,571.49
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 14,668.02 .00 243,431.88 8,963.12 96 270,258.70
EXPENSE TOTALS $252,395.00 $0.00 $252,395.00 $14,668.02 $0.00 $243,431.88 $8,963.12 96%$270,258.70
Fund 720 - County Motor Pool Totals
REVENUE TOTALS 252,395.00 .00 252,395.00 9,822.83 .00 250,310.04 2,084.96 99%265,571.49
EXPENSE TOTALS 252,395.00 .00 252,395.00 14,668.02 .00 243,431.88 8,963.12 96%270,258.70
Fund 720 - County Motor Pool Totals $0.00 $0.00 $0.00 ($4,845.19)$0.00 $6,878.16 ($6,878.16)($4,687.21)
Fund 730 - Copy Machine
REVENUE
Department 73 - Copy Machines 13,800.00 .00 13,800.00 .00 .00 12,623.31 1,176.69 91 13,707.00
REVENUE TOTALS $13,800.00 $0.00 $13,800.00 $0.00 $0.00 $12,623.31 $1,176.69 91%$13,707.00
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 73 - Copy Machines 13,800.00 .00 13,800.00 82.79 .00 12,499.28 1,300.72 91 16,271.80
EXPENSE TOTALS $13,800.00 $0.00 $13,800.00 $82.79 $0.00 $12,499.28 $1,300.72 91%$16,271.80
Fund 730 - Copy Machine Totals
REVENUE TOTALS 13,800.00 .00 13,800.00 .00 .00 12,623.31 1,176.69 91%13,707.00
EXPENSE TOTALS 13,800.00 .00 13,800.00 82.79 .00 12,499.28 1,300.72 91%16,271.80
Fund 730 - Copy Machine Totals $0.00 $0.00 $0.00 ($82.79)$0.00 $124.03 ($124.03)($2,564.80)
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 9 of 10
Financial Report Through 12/31/2025
Through 12/31/25
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
REVENUE
Department 76 - Squad Cars 307,300.00 50,000.00 357,300.00 .00 .00 353,564.86 3,735.14 99 352,485.85
REVENUE TOTALS $307,300.00 $50,000.00 $357,300.00 $0.00 $0.00 $353,564.86 $3,735.14 99%$352,485.85
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 76 - Squad Cars 307,300.00 50,000.00 357,300.00 21,972.56 .00 354,363.95 2,936.05 99 342,756.89
EXPENSE TOTALS $307,300.00 $50,000.00 $357,300.00 $21,972.56 $0.00 $354,363.95 $2,936.05 99%$342,756.89
Fund 760 - Sheriff's Squad Car Fund Totals
REVENUE TOTALS 307,300.00 50,000.00 357,300.00 .00 .00 353,564.86 3,735.14 99%352,485.85
EXPENSE TOTALS 307,300.00 50,000.00 357,300.00 21,972.56 .00 354,363.95 2,936.05 99%342,756.89
Fund 760 - Sheriff's Squad Car Fund Totals $0.00 $0.00 $0.00 ($21,972.56)$0.00 ($799.09)$799.09 $9,728.96
Fund 810 - Dog License Fund
REVENUE
Department 81 - Dog License 12,600.00 .00 12,600.00 1,727.85 .00 12,442.35 157.65 99 24,621.30
REVENUE TOTALS $12,600.00 $0.00 $12,600.00 $1,727.85 $0.00 $12,442.35 $157.65 99%$24,621.30
EXPENSE
Department 00 - General Fund .00 .00 .00 .00 .00 .00 .00 +++.00
Department 81 - Dog License 12,600.00 .00 12,600.00 41.00 .00 10,531.00 2,069.00 84 14,702.79
EXPENSE TOTALS $12,600.00 $0.00 $12,600.00 $41.00 $0.00 $10,531.00 $2,069.00 84%$14,702.79
Fund 810 - Dog License Fund Totals
REVENUE TOTALS 12,600.00 .00 12,600.00 1,727.85 .00 12,442.35 157.65 99%24,621.30
EXPENSE TOTALS 12,600.00 .00 12,600.00 41.00 .00 10,531.00 2,069.00 84%14,702.79
Fund 810 - Dog License Fund Totals $0.00 $0.00 $0.00 $1,686.85 $0.00 $1,911.35 ($1,911.35)$9,918.51
Grand Totals
REVENUE TOTALS 46,536,853.00 8,175,220.00 54,712,073.00 1,146,466.17 .00 44,116,235.10 10,595,837.90 81%44,268,736.11
EXPENSE TOTALS 46,536,853.00 8,092,720.00 54,629,573.00 3,002,895.83 .00 44,447,442.38 10,182,130.62 81%45,013,117.02
Grand Totals $0.00 $82,500.00 $82,500.00 ($1,856,429.66)$0.00 ($331,207.28)$413,707.28 ($744,380.91)
Run by Paige Terry on 12/30/2025 12:39:15 PM Page 10 of 10
Beginning Balance
Account 1/1/2025 January February March April May June July August September October November DecemberOffice$1,000.00 $1,000.00 $1,000.00 $1,000.00 $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 $667,230.35 $953,153.75 $459,248.09 $363,039.10Bremer 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 $8,280,980.96 $9,335,024.00 $14,416,185.55 $12,202,373.49
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 $623,267.70 $611,743.07 $599,609.21 $583,974.79
Tax CC $1.00 $1.00 $1.00 $1.00 $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 $25,078.93 $18,064.63 $18,099.39 $18,131.42
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 $37,814.68 $39,402.48 $40,992.37 $42,337.12
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 $94,251.14 $94,426.45 $94,592.82 $94,760.23DHS 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 $6,051.05 $6,054.56 $6,057.55 $6,058.55
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 $6,513,589.71 $6,537,723.32 $6,561,126.08 $6,584,621.12OTHER 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 $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 $15,470.15 $15,498.93 $15,526.24 $7,176.22NL 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 $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 $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 $57,803.62 $52,132.21 $43,915.78 $40,968.07
LATCF Program $54,699.67 $13,668.32 $13,862.38 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Opioid 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 $176,779.63 $174,006.11 $172,322.99 $172,948.10
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 $24,824,350.92 $26,163,262.51 $30,753,709.07 $28,442,421.21 $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 $307,784.95 $299,556.43 $291,310.02 $283,045.67(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 $307,784.95 $299,556.43 $291,310.02 $283,045.67 $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 -$6,550,000.00 -$6,550,000.00 $0.00
TREASURER'S REPORT 2025
End of Month Account Balances 2025
Notes / Agreements - (Principal Balance)