2022 revenues by classification – general government

2022 REVENUES BY CLASSIFICATION – GENERAL GOVERNMENT

*These totals may vary from the 2022 County Wide Budget Summary as the amounts reflected include all budgets represented in this section.

Taxes 23.30%

Intergovernmental Revenues 12.29%

Licenses and Permits 0.08%

Fines, Forfeitures, and Penalties

0.75%

Public Charges for Services 3.59%

Intergovernmental Charges for Services

47.20%

Miscellaneous Revenues

5.67%Other Financing Sources

7.12%

2021 Modified Budget

2022 Proposed Budget Amount Change

Percent Change

Taxes 5,701,045 5,844,354 143,309 2.51%Intergovernmental Revenues 2,981,663 3,082,704 101,041 3.39%Licenses and Permits 21,305 20,205 (1,100) -5.16%Fines, Forfeitures, and Penalties 179,260 189,260 10,000 5.58%Public Charges for Services 879,294 900,334 21,040 2.39%Intergovernmental Charges for Services 11,341,855 11,841,450 499,595 4.40%Miscellaneous Revenues 1,237,795 1,422,329 184,534 14.91%Other Financing Sources 934,409 1,786,112 851,703 91.15%

Total Revenues 23,276,626 25,086,748 1,810,122 7.78%

Change from 2021 Modified Budget

2022 EXPENDITURES BY CLASSIFICATION – GENERAL GOVERNMENT

*These totals may vary from the 2022 County Wide Budget Summary as the amounts reflected include all budgets represented in this section.

Personnel Services 36.79%

Contractual Services 56.07%

Supplies & Expenses

3.81%Fixed Charges

2.07%Grants,

Contributions, Indemnities

0.20%

Capital Projects 0.34%

Transfers to Other Funds 0.25%Future Operations

Designation 0.46%

2021 Modified Budget

2022 Proposed Budget Amount Change

Percent Change

Personnel Services 9,023,615 9,230,565 206,950 2.29%Contractual Services 12,551,300 14,066,760 1,515,460 12.07%Supplies & Expenses 866,702 956,673 89,971 10.38%Fixed Charges 412,582 518,306 105,724 25.62%Debt Service - - - 0.00%Grants, Contributions, Indemnities 49,650 49,850 200 0.40%Capital Projects 104,177 86,327 (17,850) 0.00%Transfers to Other Funds 113,161 63,267 (49,894) 0.00%Future Operations Designation 155,439 115,000 (40,439) -26.02%

Total Expenses 23,276,626 25,086,748 1,810,122 7.78%


COUNTY CLERK

GENERAL FUND – GENERAL GOVERNMENT COUNTY CLERK - 1

MISSION: To provide friendly, efficient service to the residents of Portage County, provide information and support to the Portage County Board of Supervisors, to administer elections in a fair and transparent manner, and to fulfill the duties required of the County Clerk under Wisconsin State Statutes and Portage County ordinances. OVERVIEW: The County Clerk is the chief election official for the County and coordinates federal, state, and local elections. The County Clerk currently serves as a provider clerk for election database services for seven relier municipalities. The services provided under the memorandum of understanding include voter registration, voter maintenance, address maintenance, absentee applications data entry, absentee tracking, poll book printing, post-election participation entry, and election reconciliation. The County Clerk conducts the County Canvass after each election to certify results and performs the duties associated with a recount, in the event a recount is called. The County Clerk serves as the official clerk to the County Board and is responsible for creating and maintaining various records related to the functions of the County Board. The County Clerk also serves as the clerk to two standing committees, Executive/Operations and Judicial/General Government. Other duties of the County Clerk that are prescribed in Wisconsin State Statutes and Portage County code of ordinances include: issuing marriage licenses, termination of domestic partnership, issuing timber cutting notices, compiling and maintaining the county directory, issuing various ordinance related permits and licenses including commercial animal establishments, large assembly, and solicitor permits, coordinating the

issuance of dog licenses countywide, coordinating the tax deed process, and the apportionment. The County Clerk is also the statutory filing officer for: relocation orders, probate claims notices, rezoning petitions, claims filed against the county, farmland preservation agreements, all County Board and committee agendas and minutes, DNR fire suppression expenses/reports, highway jurisdictional transfers, annexations, various county contracts and leases, and miscellaneous county records. ON THE HORIZON: During the second half of 2021 the focus for the Clerk’s Office will be on local redistricting. There will likely be additional work in 2022 related to redistricting. Other priorities for the end of 2021 include election training for local election officials and preparing for the 2022 election cycle. In 2022, there are four scheduled elections including the County Board and County Executive contests in April and the Gubernatorial contest in November. Election security remains a top priority and with increased scrutiny of elections and election officials, the Clerk’s Office continues to look for opportunities to improve security, increase transparency, and educate the public. The County Clerk’s Office will continue to provide election support to the local municipal clerks in all aspects of election administration. Various changes to election processes are in-store for 2022 including implementing reusable materials in an effort to be more sustainable. The Clerk’s Office is also working to improve processes, update forms, optimize workspace, and develop a more standard organizational system for paper and electronic records.

COUNTY CLERK


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 37,835 0 21,650 0 0 N/ALicenses and Permits 20,145 21,305 19,975 20,205 (1,100) -5.2%Fines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 78 50 30 50 0 0.0%Intergovernmental Charges for Service 9,628 10,868 10,925 11,569 701 6.5%Miscellaneous Revenue 13,087 12,000 7,636 7,000 (5,000) -41.7%Other Financing Sources 0 50,000 0 104,945 54,945 N/A

Total Revenue $80,773 $94,223 $60,216 $143,769 $49,546 52.6%

ExpendituresPersonnel Services 360,886 393,667 382,808 398,699 5,032 1.3%Contractual Services 76,043 182,751 122,598 183,498 747 0.4%Supplies & Expenses 251,117 201,744 179,054 284,964 83,220 41.3%Building Materials 0 0 0 0 0 N/AFixed Charges 5,124 6,932 6,832 6,932 0 0.0%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 29,525 56,147 0 (29,525) N/A

Total Expenditures $693,170 $814,619 $747,439 $874,093 $59,474 7.3%

County Allocation $612,397 $720,396 $687,223 $730,324 $9,928 1.4%

Addition to (Use of ) Fund Balance ($24,101)


COUNTY CLERK


FINANCIAL SUMMARY HIGHLIGHTS:

• Licenses and permits decrease 5.2% primarily due to an anticipated decrease in the number of marriage licenses issued.

• Miscellaneous revenues decrease 41.7% due to a decrease in ballot

printing reimbursement from municipalities and school districts. This amount varies each year depending on if a municipality or school district has local offices on the ballot.

• Personnel services increase 1.3% due to a 1.25% annual adjustment increase to the County’s wage and classification plan, a 2% scheduled increase for the County Clerk in the County’s elected officials’ compensation plan, an estimated 2% increase for the County Board Chair and the elimination of a limited term employment position (0.15 FTE).

• Supplies and expenses increase by 41.3% due to two additional scheduled elections in 2022 compared with 2021.

COUNTY CLERK


CONTRACTED SERVICES Type of Services Provided Annual Cost

Internal Audit Services 75,000 Voting Mgmt and Agenda Software (CivicPlus) 14,553 Other Contractual 93,945 Total 183,498

CAPITAL OUTLAY

Description Amount

None

COUNTY CLERK

GENERAL FUND - GENERAL GOVERNMENT COUNTY CLERK –5

Position Summary (FTE) 2020 2021 2022Regular Positions 3.00 3.00 3.00Extra Help 0.15 0.15 0.00Total 3.15 3.15 3.00 * County Board is included in this summary, but not part of the organizational chart. ** Elections positions are per diem positions and not included as part of the organizational chart.

County Clerk 1.00

Chief Deputy County Clerk

1.00

Administrative Associate II

1.00

CLERK OF COURTS

GENERAL FUND – GENERAL GOVERNMENT CLERK OF COURTS - 1

MISSION: To support the Portage County Circuit Court system as an administrative link between the judiciary, the County Board, and the public in accordance with Wisconsin Statutes 59.40 and 753.30. OVERVIEW: The Clerk of Circuit Court has three major and equally important duties. First, the office provides all administrative services to Portage County Circuit Court and manages all Circuit Court records. Second, the office handles all financial aspects of criminal, civil, and other types of cases for the public. This includes the responsibility of collecting all fines, forfeitures, court costs, fees, and surcharges associated with the court system in Portage County. Third, the Clerk of Circuit Court is responsible for administering the jury system by selecting and managing juries under policies and rules established by the judges in the Circuit Court and as outlined in Chapter 756 of Wisconsin State Statutes.

ON THE HORIZON: Court’s previously implemented and continue with recommended precautionary measures to ensure the health and safety of all staff and public during the COVID-19 pandemic. In August 2021 Portage County Circuit Court resumed conducting trials by jury and have reduced the number of appearances by video and teleconferencing by returning to in person hearings.

As a result of jury trial postponements, the budgeted expenses (per diem juror payments, mileage, meals, and jury trial bailiff expenses) related to jury trials are estimated to be under spent for 2021. It is the presumption these expenses will be higher in 2022 as scheduling resumes and the backlog is met.

The Clerk of Court’s office is a Passport Acceptance Agency under the direction of United States Department of State. All processing of passport applications were suspended in March 2020 for approximately one year. Bringing this valuable service back to the public will show a gradual return of revenues from the processing fees that had been lost.

CLERK OF COURTS


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 353,630 337,775 351,654 356,402 18,627 5.5%Licenses and Permits 100 0 0 0 0 N/AFines, Forefeits and Penalities 157,632 179,260 179,260 189,260 10,000 5.6%Public Charges for Service 260,467 348,650 282,050 319,650 (29,000) -8.3%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 35,176 45,720 42,500 42,750 (2,970) -6.5%Other Financing Sources 0 0 0 0 0 N/A

Total Revenue $807,005 $911,405 $855,464 $908,062 ($3,343) -0.4%

ExpendituresPersonnel Services 1,221,967 1,283,189 1,158,322 1,249,668 (33,521) -2.6%Contractual Services 383,114 496,801 425,852 466,497 (30,304) -6.1%Supplies & Expenes 54,680 68,581 62,700 74,270 5,689 8.3%Building Materials 0 0 0 0 0 N/AFixed Charges 136 700 280 700 0 0.0%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 100 0 100 0 0.0%Captial Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A

Total Expenditures $1,659,897 $1,849,371 $1,647,154 $1,791,235 ($58,136) -3.1%

County Allocation $852,892 $937,966 $791,690 $883,173 ($54,793) -5.8%


CLERK OF COURTS


FINANCIAL SUMMARY HIGHLIGHTS • Intergovernmental revenues increase by 5.5% due to an anticipated

increase in Court Support Aid and Title IV-E reimbursement for legal representation in CHIPS, 48.77 guardianship, and Out-of-Home (OHC) cases.

• Fines, forfeits, and penalties increase $10,000 or 5.6% due to an

anticipated increase in the County’s portion of fines and forfeitures imposed for violations of the state law regarding traffic, motor vehicle, or driver’s license regulations.

• Public charges for services decrease $29,000 or 8.3% due to a

decrease in passport fees, passport photos, recoupment of guardian ad litem fees, recoupment of medical services, and bail bond forfeitures.

• Miscellaneous revenues decrease 6.5% due to the anticipated

interest on Portage County judgments for unpaid fines and forfeitures and also interest income from cash on hand.

• Personnel services decrease overall by 2.6% due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits. This expense is offset by the transfer of 0.50 FTE Administrative Associate II position from the Clerk of Courts Office to the Family Court Commissioner Office and the removal of 2021 one-time vacation payouts.

• Contractual services decrease by 6.1%. This is due to an anticipate decrease to guardian ad litem and county appointed attorney costs offset by an increase to in Information Technology computer allocation costs.

• Supplies and expenses increase overall by 8.3% due to expected increases in photocopy and printing and jury travel and meal expenses.

CLERK OF COURTS


CONTRACTED SERVICES

Type of Services Provided Annual Cost Guardian Ad Litem 135,000 Court Appointed Attorney Services 85,000 Medical Evaluations 60,000 Family Law Information Center 40,000 Court Commissioner 25,700 Jury Panel Per Diems 25,000 Interpreter 12,000 Witness Fees 7,000 Credit Card Processing Fees 5,000 Transcripts 3,000 Investigation Services 2,000 Other Contractual 66,797 Total 466,497

CAPITAL OUTLAY Description Amount

None

CLERK OF COURTS

GENERAL FUND - GENERAL GOVERNMENT CLERK OF COURTS –5

Position Summary (FTE) 2020 2021 2022Regular Positions 13.00 13.00 12.00Extra Help 0.00 0.00 0.00Total 13.00 13.00 12.00

Clerk of Courts 1.00

Chief Deputy Clerk of Courts

1.00

Deputy Clerk of Courts - Lead

1.00

Deputy Clerk of Courts

7.00

Admininstrative Associate II

1.00

Fiscal Deputy Clerk 1.00

FAMILY COURT COMMISSIONER

GENERAL FUND – GENERAL GOVERNMENT FAMILY COURT COMMISSIONER - 1

MISSION: To provide accurate procedural information and ensure responsiveness, availability, efficiency, and fair hearings to Portage County residents in need of Family Court services as outlined in Wisconsin State Statutes. OVERVIEW: The Family Court Commissioner conducts hearings in divorce actions, post-judgment divorce actions, paternity cases, compel support actions, domestic abuse cases, and harassment cases. The Commissioner directs Family Court Services, including mediation, Parents Forever Program, and the Family Law Information Center, in addition to presiding over Truancy Court, contempt/unpaid fines hearings, signing search warrants and reviewing warrantless arrests. Restitution hearings, Permanency Plan Reviews, and Firearm Surrender hearings are also the responsibility of the Commissioner. ON THE HORIZON: As a result of COVID-19, there has been an increase in disputes between parties in family law and domestic abuse restraining order cases. In 2019, there were 50 family law cases where a Guardian ad Litem (GAL), an attorney representing the best interest of the child(ren), was appointed. In 2020 there were 51 appointments. As of September 2, 2021, there have been 50 cases for 2021 where a GAL has been appointed. As a note, there is one type of GAL appointment where there is not a significant dispute between the parties. These are marital presumption cases where parties are married, but there is a belief that the husband or wife is not the biological parent.

Also, for domestic abuse restraining orders: there were 23 filed in 2019, 35 filed in 2020, and as of September 2, 2021 there have been 34 filed.

There has also been a change in the Administrative Associate II for the Family Court Commissioner. Previously, the position was included in the Clerk of Courts office as a full time staff member who was dedicated half time to the Family Court Commissioner office. In 2021, a half time position moved from the Clerk of Courts office to the Family Court Commissioner office. The position works with attorneys, their offices, and the public regarding family law matters. The hours related to the position and the Family Court Commissioner office are being evaluated to determine if there is more of a need related to workload due to COVID-19 or if the need is for additional permanent hours.



FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 11,359 15,964 14,304 14,781 (1,183) -7.4%Licenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 26,410 36,020 26,560 26,160 (9,860) -27.4%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 0 0 0 0 0 N/A

Total Revenue $37,769 $51,984 $40,864 $40,941 ($11,043) -21.2%

ExpendituresPersonnel Services 106,130 101,823 114,355 124,175 22,352 22.0%Contractual Services 23,411 29,479 27,332 30,479 1,000 3.4%Supplies & Expenses 705 1,981 991 2,331 350 17.7%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A







• Intergovernmental revenue decrease for 2022 due to revenue for Child Support related expenses based on current claim reporting trends.

• Public charges for services decrease by 27.4% resulting from an anticipated decrease in mediation services provided to participants of the program.

• Personnel services increase overall by 22.0% due to a 1.25% annual adjustment increase to the County’s wage and classification plan along with the transfer of a 0.50 FTE Administrative Associate II position from the Clerk of Courts office to the Family Court Commissioner office.

• Contractual services increase due to IT computer allocation costs.

• Supplies and expenses increase by 17. 7% for office supplies and conference and registration expenses.



CONTRACTED SERVICES

Type of Services Provided Annual Cost

Mediator Services 26,880 Other Contractual 3,599

Total 30,479

CAPITAL OUTLAY

Description Amount

None


GENERAL FUND – GENERAL GOVERNMENT FAMILY COURT COMMISSIONER -5


Family Court Commissioner0.75

Administrative Associate II 0.50

MEDICAL EXAMINER

GENERAL FUND – GENERAL GOVERNMENT MEDICAL EXAMINER- 1

MISSION: To accurately determine the cause and manner of death and oversee all dispositions of the deceased within this jurisdiction, including issuances of cremation and disinterment permits when requested. OVERVIEW: The Medical Examiner’s Office provides a required service to the Portage County community under Wisconsin State Statures 979. In fulfilling these statutes, the Medical Examiners role is accomplished by determining the cause and manner of death, thus guarding the community’s public health and welfare. Further, it is the goal of the office to aid the survivors of a sudden death. By helping the survivors to understand the loss of their loved one will begin and aid their grieving process. To serve the living is the true product of the Medical Examiner’s Office. As of the end of 2019 all of our personnel became certified as Medicolegal Death Investigators.

ON THE HORIZON: The current Medical Examiner (ME) is retiring in the next several months and a final date will be announced in the early Fall. The County Executive and HR Director are already in discussions with next steps for the recruitment process. The current ME will be assisting directly so that the county will find another extremely competent Chief Medical Examiner and we will take the appropriate and available steps to provide some amount of transition with the new hire. The current ME has honorably served the citizens of Portage County for the past 41 years and helped the county transition from an elected Coroner to the current Medical Examiner position.

The regional morgue discussions being led by the Marathon County Medical Examiner’s Office continue to move forward. Portage County has been involved in these conversations for the past year, and while various options

have been discussed, the likely outcome at this point is that we will remain a strong regional partner and an obvious end user of the services that this facility will ultimately provide. The current ME has also been instrumental in helping to shape these conversations, and he has brought the County Executive, County Board Chair, and Finance Director in at the appropriate times so that all parties are on the same page.

MEDICAL EXAMINER


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 22,725 25,000 25,000 25,000 0 0.0%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 195 0 0 0 0 N/AOther Financing Sources 0 0 0 0 0 N/A

Total Revenue $22,920 $25,000 $25,000 $25,000 $0 0.0%

ExpendituresPersonnel Services 142,604 144,352 144,352 151,091 6,739 4.7%Contractual Services 49,837 39,897 40,053 47,789 7,892 19.8%Supplies & Expenses 3,569 8,156 5,186 8,166 10 0.1%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A




MEDICAL EXAMINER



• Public charges for services remained flat.

• Personnel services increase overall by 4.7% due to a 1.25% annual

adjustment increase to the County’s wage and classification plan along with the addition of Wisconsin Retirement System (WRS) contributions for the incoming Medical Examiner.

• Contractual services increase by 19.8% due to an increase for the County’s contracted information technology services allocation, autopsies, and lab services.

MEDICAL EXAMINER


CONTRACTED SERVICES


Autopsies 21,000 Lab Services 4,550 Radiology Services 2,000 Other Contractual 20,239 Total 47,789

CAPITAL OUTLAY

Description Amount

None

MEDICAL EXAMINER

GENERAL FUND-GENERAL GOVERNMENT MEDICAL EXAMINER - 5


Chief Medical Examiner

1.00

Chief Deputy Medical

Examiner 0.25

Deputy Medical Examiner

0.43

DISTRICT ATTORNEY

GENERAL FUND – GENERAL GOVERNMENT DISTRICT ATTORNEY- 1

MISSION: To create and maintain a partnership with the community and law enforcement to enforce and prosecute Wisconsin’s laws, to promote safety and security of life, property, and the well-being of the people of Portage County by encouraging individual responsibility, providing consequences for criminal actions, and the deterrence and rehabilitation of criminal actors. OVERVIEW: The Portage County District Attorney’s (DA) Office acts in conjunction with all law enforcement in Portage County to enforce the criminal code and non-criminal forfeitures. The DA Office employs six prosecutors who are State employees, a victim witness coordinator, five legal support staff, a diversion coordinator, and a diversion case manager. The victim witness coordinator provides crime victim services to people affected by crime and ensures they are treated with fairness, dignity, and respect. The entire office helps victims exercise their rights by assisting and supporting victims in accessing assistance and programs that serve them. The DA office also employs a diversion coordinator and diversion case manager who use evidence-based practices to divert low need/low risk offenders from traditional prosecution. This program has a 92% success rate, assists with saving jail bed days, has recovered over $140,000 in restitution for victims, corrects offenders’ behavior, and is offsetting program costs by collecting over $104,000 in fees and grants. ON THE HORIZON: Due to COVID-19 and cessation of jury trials, the DA office has a backlog of approximately 55 trials. Currently, the DA office has had three trials in 2021 with another 30 trials to go before Christmas 2021. On average, the DA office has approximately 12 trials a year; thus, the number of trials currently

set has caused a significant uptick in work for all staff and attorneys. Further, the cost to prosecute cases has also stressed the DA budget.

As conversations around county infrastructure continue, there is still a need to look into how best to handle the audio/visual equipment in the courtrooms. This is a challenging area due to different systems at the state and local level needing to work together, but IT at the state is not highly coordinated, so this has presented some wrinkles for local IT to iron out.

Questions around how to approach the use of body cameras, how to maintain those records—which will incur additional costs—and how to disseminate that information when needed are all being worked on. As the county moves forward in these areas, it will be important to get all agencies on the same page as the initial investment is likely to be substantial and given the nature of IT costs, the annual maintenance costs are also likely to be larger than many expect. How to handle those costs post adoption will be a fiscal challenge we need to manage well and for the long-term.

Fentanyl-related deaths continue to plague our County and as a result District Attorney Molepske is requesting the County review a possible needle exchange and fentanyl test strip delivery mechanism for our County’s drug-dependent residents. Some conversations around hosting a needle exchange program here have already taken place at the HHS Board level. The lives of people in our community who need these types of programs are valued and our approach as a county can help them navigate addiction and, ideally, recovery. Explaining this to the public will come with some challenges, and any potential stigmas some may associate with these programs should not prevent our community from taking proactive steps that have clear, net positive effects for all parties involved. Prosecuting those that profit from delivering fentanyl-laced drugs will continue.

Finally, the District Attorney’s office continues to experience Assistant District Attorney turnover due to low pay. This is a State related issue.

DISTRICT ATTORNEY


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 90,790 105,773 113,303 127,096 21,323 20.2%Licenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 41,945 55,000 51,000 55,000 0 0.0%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 100 0 117 0 0 N/AOther Financing Sources 0 3,000 3,000 3,000 0 0.0%

Total Revenue $132,835 $163,773 $167,420 $185,096 $21,323 13.0%

ExpendituresPersonnel Services 511,850 617,295 493,227 608,348 (8,947) -1.4%Contractual Services 17,315 31,184 32,063 33,025 1,841 5.9%Supplies & Expenses 13,931 22,827 20,285 22,107 (720) -3.2%Building Materials 0 0 0 0 0 N/AFixed Charges 0 50 30 50 0 0.0%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 11,352 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A

Total Expenditures $554,448 $671,356 $545,605 $663,530 ($7,826) -1.2%


Addition to (Use of) Fund Balance $71


DISTRICT ATTORNEY



• Intergovernmental revenues increase $21,323 based on a slight increase to the Victim Witness grant funding and a $18,823 increase in TAD grant funding.

• Other financing sources is related to additional expert witness fees

anticipated in 2022.

• Personnel services decrease 1.4% due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits offset by a decrease related to the removal of 2021 one-time vacation payouts and the County’s share of health insurance as a result of employee health insurance elections.

• Contractual services increase $1,871 or 5.9% due to allocated Information Technology services allocation, telephone, and transcript costs.

• Supplies and expenses decrease $720 due to photocopy and

printing costs.

DISTRICT ATTORNEY


CONTRACTED SERVICES

Type of Services Provided Annual Cost Legal Services 13,800 Transcripts 4,000 Intern Program 3,000 Other Contractual 12,225 Total 33,025

CAPITAL OUTLAY

Description Amount None

DISTRICT ATTORNEY

GENERAL FUND - GENERAL GOVERNMENT DISTRICT ATTORNEY –5


*District Attorney & Assistant District Attorneys are state employees.

District Attorney

Assistant District Attorney

Legal Associate Supervisor

1.00

Legal Associate 4.00

Administrative Associate III

1.00

Victim Witness Coordinator

1.00

Diversion Program

Coordinator 1.00

Diversion Program Case Manager 1.00

REGISTER OF DEEDS

GENERAL FUND – GENERAL GOVERNMENT REGISTER OF DEEDS – 1

MISSION: To provide official record keeping for all real estate, personal property, vital statistics, and to provide a convenient and public place where valuable documents can be filed and/or recorded. OVERVIEW: The Register of Deeds/Land Description Office is responsible for maintaining accurate legal descriptions, ownership and address, maps and assessments as governed by Wisconsin State Statutes and based on documents recorded in the grantor/grantee records. The office provides area assessors with a hard/computer format of respective townships and assists municipalities with any questions or concerns they may have. A cooperative working relationship with the various professionals, such as real estate agents, and the general public is viewed as an integral aspect of the department’s mission. Continual awareness of statutory changes, automation, evaluation, and staff development is a must to ensure the quality and timeliness of departmental functions. Various required monthly and quarterly reports are submitted to State agencies in a timely manner. The office maintains and issues vital records (birth, death, marriages and divorce certificates), as directed by the Wisconsin State Statutes and Administrative Code. Recording of real estate documents and filing of plats, certified survey maps, condominiums, county plats and DD214s. The office houses the public search area for the County, which allows the public to search records, by computer, for the following offices: County Treasurer, and Register of Probate. Also, available to the public, from this office is the Law Library. All the services performed by the Register of Deeds Office are mandated by the Wisconsin State Statutes or Administrative Code.

ON THE HORIZON: As space becomes available on the server, we are converting the rest of the information for the Register of Deeds/Land Description office from the AS400 to another computer drive. This is being done by current staff within the department. Scanning information is a continual task. The Register of Deeds will be attending the 2021 national recording conference (PRIA) being held in Milwaukee. The conference was originally scheduled for last year; however, due to COVID it was cancelled. In 2022, the Register of Deeds is anticipating the prices and demands of homes to stay high along with a lower interest rate. With customers accustomed to working from home and still being able to retrieve information, public access revenues are expected to increase. Rebinding of books will happen every even number year and that line item will be zeroed out on the odd years.

REGISTER OF DEEDS


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 207,125 190,000 197,900 210,000 20,000 10.5%Intergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 366,900 322,500 374,500 366,550 44,050 13.7%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 0 13,400 0 0 (13,400) N/A

Total Revenue $574,025 $525,900 $572,400 $576,550 $50,650 9.6%

ExpendituresPersonnel Services 399,401 415,027 391,727 397,292 (17,735) -4.3%Contractual Services 111,536 115,900 113,338 134,579 18,679 16.1%Supplies & Expenses 11,143 24,945 22,781 17,331 (7,614) -30.5%Building Materials 0 0 0 0 0 N/AFixed Charges 162 0 80 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 17 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A


County Allocation ($51,766) $29,972 ($44,474) ($27,348) ($57,320) -191.2%



REGISTER OF DEEDS



• Taxes increase 10.5% due to an increase in Real Estate Transfer fees resulting from the increased selling price of homes.

• Public charges for services increase because of higher use of online public access during the COVID-19 pandemic and increased recording activity during this low interest rate period.

• Other financing sources decrease $13,400 due to the removal of a one-time expense for the Wisconsin Real Estate Sales Finder computer program.

• Personnel expenses reflect a 4.3% decrease due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits, a 2.0 % scheduled increase for the Register of Deeds in the County’s elected official’s compensation plan and a $22,312 decrease in the County’s share of health insurance as a result of employee health insurance elections.

• Contractual services increase 16.1% due primarily to an increase in IT allocation costs.

• Supplies and operating expenses decrease 30.5% primarily due to moving the Wisconsin Real Estate Finder software program costs to the annual IT allocation.

REGISTER OF DEEDS


CONTRACTED SERVICES


Fidlar Services 25,000 Rebinding Book Services 5,000 Other Contractual 104,579 Total 134,579

CAPITAL OUTLAY

Description Amount

None

REGISTER OF DEEDS

GENERAL FUND - GENERAL GOVERNMENT REGISTER OF DEEDS – 5


Register of Deeds 1.00

Chief Deputy Register of

Deeds 1.00

Land Description Technician

2.00

Deputy Register of Deeds 0.75

SURVEYOR

GENERAL FUND – GENERAL GOVERNMENT SURVEYOR - 1

MISSION: To maintain the physical monuments marking the Public Land Survey System; to preserve and provide access to all survey records; to establish highly precise coordinates using Global Positioning System (GPS), making sure the information is precise and accurate, all in order to provide dependable and consistent information and guidance for constituents and governmental bodies. OVERVIEW: The Portage County Surveyor’s Office maintains files, as a public resource, for all surveys done in the County. Records available through this office include original and retracement survey notes, plats of survey, section summaries and section corner tie sheets. In addition, information related to the High Accuracy Reference Network (HARN) densification process can be obtained through this office. Portage County is completely remonumented. Dating from 1970, to the present, all sections corners and quarter corners have been re-established and have had new tie sheets recorded in the County Surveyor’s Office. Portage County’s HARN consists of 17 pairs of the first and second order monuments spaced approximately eight miles apart. To date, there are approximately 1,800 corners tied to this system, making up the Portage County Coordinate Systems (PCCS). This densification process will continue to include all section corners, quarter corners. In addition, since the County Surveyor is a part-time position, office hours are held to assist the public and Register of Deeds/Land Description staff with various land description and survey issues.

Records held in this office are available for public use during standard hours of operation for the County. ON THE HORIZON: Future contracts for establishing PCCS will include center of sections and HARN monuments on County and State bridges to facilitate a denser distribution of PCCS control points. In 2021, Portage County received a fourth grant from the Wisconsin Land Information Program (WLIP). Between the grant funding and the surveyor’s budget, approximately 262 section corners and quarter corners are being tied to the Portage County Coordinate System. In 2020, the County Surveyor’s budget was used to continue the perpetuation and maintenance of the section corners and quarter corners and tie them to the Portage County Coordinate System; 22 corners were completed. In 2022, Portage County is hoping to receive a WLIP grant which along with the surveyor’s budget will be used to continue the perpetuation and maintenance of the section corners and quarter corners and tie them to the Portage County Coordinate System. Currently certified survey maps (CSMs), subdivision plats, and section tie sheets are available on the web through the Portage County online record system.

SURVEYOR


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 195 250 30 0 (250) -100.0%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 0 0 0 0 0 N/A

Total Revenue $195 $250 $30 $0 ($250) -100.0%

ExpendituresPersonnel Services 17,834 18,082 18,082 18,381 299 1.7%Contractual Services 14,454 13,749 13,745 13,681 (68) -0.5%Supplies & Expenses 2,375 2,779 4,944 4,644 1,865 67.1%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A




SURVEYOR



• Supplies and Expenses increase by 67.1% due to additional boundary posts needed to finish the continuing marking project.

SURVEYOR


CONTRACTED SERVICES


GPS & Maintenance of Government Corners 10,720 Other Contractual 2,961

Total 13,681

CAPITAL OUTLAY

Description Amount

None

SURVEYOR

GENERAL FUND - GENERAL GOVERNMENT SURVEYOR – 5


*Elected position budgeted at 0.25 FTE

County Surveyor0.25

LAND RECORDS MODERNIZATION

SPECIAL REVENUE FUND – GENERAL GOVERNMENT LAND RECORDS MODERNIZATION - 1

MISSION: To implement a comprehensive digital land information system; a digital land information system will increase efficiency, eliminate duplication of effort, promote data-driven decisions all while providing access to more information for more people because the online systems are always open. OVERVIEW: The Wisconsin State Legislature created the Wisconsin Land Information Program in 1989, to assist with development and implementation of a computerized land information system. A land information system organizes information describing the land (land records) such as boundaries, ownership, land use, taxation, flood risk, political representation, and street addresses. The Portage County Board established a Land Information Office in 1990 (Resolution 29-90-92). Funding for the Land Information Program comes from a fee on certain documents recorded in the Register of Deeds Office. The major program area in Land Records Modernization is administering the Geographic Information System (GIS). Through GIS, the Land Records Modernization program provides information and services to citizens, non-governmental organizations, businesses, and all levels of government. A few examples of work in the major program mission areas are listed below. The Land Records Modernization program increases efficiency. Questions about property such as ownership, lot dimensions, assessment, and flood risk can be answered in minutes 24 hours a day. The Sheriff’s Office communications staff uses GIS daily to direct emergency responders and law enforcement personnel to incident locations quickly and accurately.

The program eliminates duplication of effort. Three examples of this are: 1) WisVote, the State voter management software, includes every residential address in Wisconsin. Land Information staff can load every Portage County address in one file rather than municipal Clerks preparing individual address lists. 2) Tax parcels are available in a seamless file statewide for download or to view in a web application at this site: https://www.sco.wisc.edu/data/parcels/ so users of this data no longer need to contact individual counties and stitch the files together. 3) Staff provide all first responders and volunteer fire departments with standardized address maps to direct response and support mutual aid calls. The program supports data-driven decisions. County officials, town officials, County Planning staff, and citizens collaborate to build maps using information available in the GIS database such as tax parcel boundaries, floodplain, wetlands, slope, and ownership to develop land use plans and manage private and public property. ON THE HORIZON: Upcoming projects will map culverts across the county and build data to support modelling that will help understand water issues. Building data to support full use of improved public safety software, including NG911 certification will be a point of emphasis. Training is key in the GIS field because it is highly technical and changes constantly. The training regimen in 2022 will emphasize public access, database management, computer programming, and World Wide Web application development.

https://www.sco.wisc.edu/data/parcels/



FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 108,623 55,160 56,437 51,000 (4,160) -7.5%Licenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 107,960 88,000 102,000 102,000 14,000 15.9%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 8,423 1,562 14,599 32,824 31,262 2001.4%

Total Revenue $225,006 $144,722 $173,036 $185,824 $41,102 28.4%

ExpendituresPersonnel Services 70,622 72,622 72,622 73,825 1,203 1.7%Contractual Services 64,880 68,300 64,129 73,999 5,699 8.3%Supplies & Expenses 1,074 3,500 1,525 3,900 400 11.4%Building Materials 0 0 0 0 0 N/AFixed Charges 0 300 0 300 0 0.0%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 9,464 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 83,630 0 34,760 33,800 33,800 N/AFuture Operations Designations 0 0 0 0 0 N/A


County Allocation $4,664 $0 $0 $0 $0 N/A






• Intergovernmental revenues decrease 7.5% due to the removal of WLIP base budget funds for 2022. The Wisconsin Department of Administration, through the WI Land and Information Program (WLIP), disburses funding to the Land Information Programs for the difference between $100,000 and retained fees from the preceding State fiscal year. There will be no base budget grant in 2022 based on the preceding fiscal year.

• Public charges for services are likely to increase $14,000 due to

reduced interest rates for mortgages.

• Other financing sources increase for 2022, in the amount of $31,262, related to the addition of fund balance designated to a culvert mapping and closed depression mapping project. The projects will be paid for from the Capital Improvement Fund and reimbursed by the Land Records Modernization fund with reserve funds.

• Personnel expenses reflect a 1.7% increase due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits.

• Contractual services increase by $5,699 or 8.3% due to reclassification of computer and telephone costs related to the GIS/LIS Specialist position from the Planning and Zoning budget to better reflect the true expenses related to land records modernization.

• Supplies and expenses increase due to a GPS cloud services subscription.

• Transfer to other funds reflects a transfer to the Capital Projects fund for the culvert mapping and closed depression mapping project.



CONTRACTED SERVICES


Remonumentation 50,000 ARC GIS Software Licensing 12,900 Projects to advance Land Records Modernization Plan 6,200 Other contractual 4899 Total 73,999

CAPITAL OUTLAY

Description Amount

None


SPECIAL REVENUE FUND – GENERAL GOVERNMENT LAND RECORDS MODERNIZATION –5

Position Summary (FTE) 2020 2021 2022Regular Positions 1.00 1.00 1.00Extra Help 0.00 0.00 0.00Total 1.00 1.00 1.00 *Land Records Modernization is included in the Planning & Zoning Department but associated 1.00 FTE reported here.

GIS/LIS Specialist*1.00

TREASURER

GENERAL FUND – GENERAL GOVERNMENT TREASURER- 1

MISSION: To meet or exceed the expectations of Portage County’s taxpayers, by providing courteous, efficient, and accurate services, while upholding the statutory responsibilities required of the office. OVERVIEW: The requirements of the County Treasurer’s Office are detailed in Wisconsin State Statutes Chapter 74. Major duties of the office include: preparing property tax bills for all towns and villages in Portage County; collecting the first installment of taxes for 22 municipalities and second installment of taxes, along with delinquent taxes for all 27 municipalities; handling settlement and distribution of said taxes to the appropriate taxing jurisdictions; foreclosing on parcels with unpaid taxes using the tax deed process, as outlined in Wisconsin State Statutes; providing tax information to the public; preparing monthly, quarterly, and annual state reports, with the timely distribution of corresponding funds; and assisting taxpayers in claiming their Unclaimed Property held by the State Treasurer’s Office. The office also receives, receipts, and deposits monies from all County departments. The Treasurer’s Office administers the budget for County tax collection and the treasury services budget for the County, which represents miscellaneous revenues and expenses related to both taxes and treasury operations. Examples of revenues include taxes such as forest crop taxes, managed forest land, agricultural use value conversion fees, severance and withdrawal taxes, interest on delinquent taxes, interest on investments, and tax deed sale proceeds.

ON THE HORIZON: The Treasurer’s Office will continue to analyze and update the department’s processes and procedures, working toward improving our service to the public by clarifying objectives, responsibilities, and goals. Additional focus will be placed on these areas in 2022:

• Review the County Records Retention/Disposition Schedule and begin work on evaluating the documentation currently in storage and the steps necessary for managing.

• Review all form letters used in relaying information to customers/county residents to improve clarity of message.

• In an attempt to discontinue taxing parcels which are small slivers of land mainly made up of road, or road and a few feet alongside the roadway, the Treasurer’s Office will take all required steps in the tax deeding process to present these parcels to the Finance Committee for their consideration regarding acquisition of the parcels.

• Explore grant availability with regard to possible County acquisition of real estate parcels with environmental concerns that appear to require a costly clean up in order to place these parcels back on the Portage County tax roll.

TREASURER


FINANCIAL SUMMARY

2021 2021

Revenue2020

Actual Modified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 553,703 562,155 574,372 574,178 12,023 2.1%Intergovernmental Revenue 88,919 89,087 97,150 93,100 4,013 4.5%Licenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 1,821 1,000 1,000 1,000 0 0.0%Intergovernmental Charges for Service 75,107 78,133 80,002 80,002 1,869 2.4%Miscellaneous Revenue 1,456,548 603,065 768,800 570,474 (32,591) -5.4%Other Financing Sources 0 0 0 0 0 N/A

Total Revenue $2,176,098 $1,333,440 $1,521,324 $1,318,754 ($14,686) -1.1%

ExpendituresPersonnel Services 190,302 216,860 258,783 262,781 45,921 21.2%Contractual Services 88,530 84,702 91,797 101,812 17,110 20.2%Supplies & Expenses 56,950 65,669 83,028 83,748 18,079 27.5%Building Materials 0 0 0 0 0 N/AFixed Charges 65,172 57,850 65,946 66,250 8,400 14.5%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 47 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A


County Allocation ($1,775,097) ($908,359) ($1,021,770) ($804,163) $104,196 -11.5%


TREASURER



• Taxes increase 2.1% based upon projected increase in delinquent

interest and penalties for delinquent parcels and an increase in the MFL (Managed Forest Law) annual aid payment.

• Intergovernmental revenues increase 4.5% as a result of an increase in PILT (payment in lieu of taxes) and MFL withdrawal taxes.

• Intergovernmental charges increase 2.4% due to a scheduled contractual increase to the charges for municipal tax collection services.

• Miscellaneous revenues decrease 5.4% due to projected investment

interest income.

• Personnel expenses reflect a 21.2% increase due to a 1.25% annual adjustment increase to the County’s wage and classification plan, a 2.0% scheduled increase for the Treasurer in the County’s elected official’s compensation plan, and a $41,701 increase in the County’s share of health insurance as a result of employee health insurance elections.

• Contractual services increase $17,110 or 20.2% due to the addition of temporary employment services related to tax collections and an increase in tax bill service expenses.

• Supplies and expenses increase by 27.5% solely due to an increase in the budgeted amount for bank fees.

• Fixed charges increase $8,400 or 14.5% due to anticipated investment management fees.

TREASURER


CONTRACTED SERVICES


Tax Bill Processing 35,100 Temporary Employment Services 9,887 Information Technology Contracted Services 2,000 Other Contractual 54,825 Total 101,812

CAPITAL OUTLAY

Description Amount

None

TREASURER

GENERAL FUND - GENERAL GOVERNMENT TREASURER – 5


Treasurer 1.00

Chief Deputy Treasurer

1.00

Administrative Associate I

1.00

Tax Collection Aide 0.10

COUNTY EXECUTIVE

GENERAL FUND – GENERAL GOVERNMENT COUNTY EXECUTIVE - 1

MISSION: To facilitate the achievement of a high functioning and responsive County government organization that achieves Portage County's mission and is aligned with the County's vision and strategic plans. OVERVIEW: The position of County Executive was created through referendum in April 2005. The Executive position is an elected official with a four-year term of office. The position serves all the citizens of the twenty-seven municipalities in the County. The duties and powers of the County Executive are detailed in Chapter 59 of the Wisconsin State Statutes. The County Executive is the chief executive officer of the County, much like the governor and the president are the chief executive officers of the state and federal governments respectively. The County Executive's duties and powers include:

• Coordinating and directing the administrative and management functions of the County government.

• Preparing the annual budget. • Appointing and supervising County department heads. • Appointing the members of boards and commissions.

Section 59.17(5) of the Statutes requires the County Executive to "...annually, and otherwise as may be necessary, communicate to the board the condition of the county, and shall recommend such matters to the

board for its consideration as he or she considers expedient. Notwithstanding any other provision of the law, he or she shall be responsible for the submission of the annual budget to the board and may exercise the power to veto any increases or decreases in the budget..." As referred to earlier, the administrative and management duties of the County Executive are similar to those of the governor and president. A typical day for the County Executive will include meetings with County department heads, representatives of various community groups/businesses, and individual members of the general public to achieve desired outcomes and resolve issues. ON THE HORIZON: While maintaining our department’s basic operations, the Executive Office has taken steps to cut our budget by controlling what we can; for example, we do not take mileage or per diem.

My continued priority remains to create an annual budget development process that hinges upon collaboration and prioritization within the confines of our financial realities.

Every year brings changes—expected and unexpected. I am hopeful that we can continue on those paths that lead us toward solutions for the challenges we know of today, and if we cannot tie up our loose ends all at once, that we can put in place a solid and sustainable plan for tomorrow. Our future depends on it.

COUNTY EXECUTIVE


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 0 0 0 0 0 N/AIntergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 0 0 0 0 0 N/A

Total Revenue $0 $0 $0 $0 $0 N/A

ExpendituresPersonnel Services 204,964 206,405 205,406 208,371 1,966 1.0%Contractual Services 8,336 14,410 13,928 14,393 (17) -0.1%Supplies & Expenses 122 2,892 2,296 2,921 29 1.0%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 1,880 4,550 4,550 0 (4,550) -100.0%Capital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A




COUNTY EXECUTIVE



• Personnel services increase 1.0% due to a 1.25% annual adjustment increase to the County’s wage and classification plan, and a 2.0% estimated increase to the County Executive compensation along with corresponding fringe benefits.

• Grants, contributions, indemnity expenses related to employee

recognition were moved to the non-departmental employee benefits budget.

COUNTY EXECUTIVE


CONTRACTED SERVICES


Consulting Services 5,000 Performance/Accountability 1,500 Other Contractual 7,893 Total 14,393

CAPITAL OUTLAY

Description Amount

None

COUNTY EXECUTIVE

GENERAL FUND – GENERAL GOVERNMENT COUNTY EXECUTIVE – 5


County Executive1.00

Executive Administrative Assistant

1.00

CORPORATION COUNSEL

GENERAL FUND – GENERAL GOVERNMENT CORPORATION COUNSEL- 1

MISSION: To serve as the county’s general practice law firm that provides quality, timely and practical legal services to county departments, employees, and county board and assistance to county residents. OVERVIEW: The Office of the Corporation Counsel provides civil legal advice, assistance, formal opinions, and court representation to the County Executive, County Board, county departments, elected and appointed county officials and county commissions, boards and committees. The Office of Corporation Counsel also provides substantive and procedural assistance at County Board meetings. The Corporation Counsel reviews, drafts and coordinates County Board resolutions and ordinances, county and department policies, and the Portage County Code of Ordinances. It advises on open records and open meetings law and policies. On occasion, it communicates with county residents and third parties when performing the above activities. The office provides legal advice and counsel on all major county proposals, initiatives and programs. The office directly handles cases involving mental commitments, drug and alcohol commitments, guardianships, termination of parental rights, children in need of protective services, child support, zoning enforcement, civil actions involving county government, and oversees and assists with litigation that is sent to outside counsel. The office provides legal advice, counsel and document preparation and review for contracts, opinions, requests for proposals and leases. Occasionally, the office evaluates and responds to other legal issues including municipal and contract matters, tort law, estate issues and real estate.

The office works with Human Resources to serve as the labor law advisor and negotiator for the County, providing advice and counsel on numerous personnel issues. It advises, represents and coordinates activities for the Executive/Operations Committee of the County Board in carrying out the provisions of Section 3.6 of the Portage County Code of Ordinances, entitled “Code of Ethics for Portage County Public Officials and Employees.” The office also serves as the County’s Public Information Officer during emergencies and is the County’s HIPAA Privacy Officer. ON THE HORIZON: In 2022, the Office of the Corporation Counsel will continue to aggressively pursue Children in Need of Protection and Services (CHIPS) and Termination of Parental Rights (TPR) cases. It will also work to assist departments with implementing procedures to improve efficiency and cost-effectiveness of services provided to the public.

CORPORATION COUNSEL


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 70,090 69,645 80,908 75,277 5,632 8.1%Licenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 2,286 2,400 2,400 4,500 2,100 87.5%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 500 500 500 0 0.0%Other Financing Sources 60,236 40,904 48,694 22,602 (18,302) -44.7%

Total Revenue $132,612 $113,449 $132,502 $102,879 ($10,570) -9.3%

ExpendituresPersonnel Services 637,185 712,311 713,779 764,023 51,712 7.3%Contractual Services 26,951 34,860 30,947 37,786 2,926 8.4%Supplies & Expenses 8,908 15,813 15,392 16,943 1,130 7.1%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 38 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A




CORPORATION COUNSEL



• Intergovernmental revenues decrease $5,632 or 8.1% due to a slight increase in Child Support related services and IV-E legal services related to CHIPS and TPR cases.

• Public charges for services increase $2,100 or 87.5% for anticipated Planning and Zoning POWTS and Enforcement fees charged to defendants.

• Other financing sources decrease due to a planned decrease in the Health and Human Services (HHS) fund balance transfer for CHIPS and TPR legal services. The funds help offset the costs for a lawyer and paralegal in the Corporation Counsel’s budget for their work with IV-E cases with the intent to help reduce the ongoing out of home placement expenses in the HHS budget. The use of HHS fund balance was established to assist with start-up costs of the positions with the intent to reduce the amount each year. In 2022, the amount of the transfer decreases from 40% to 20%. In 2023 there will no longer be a transfer of funds.

• Personnel services increase overall by 7.3% due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits and the County’s share of health insurance as a result of employee health insurance elections.

• Contractual services increase 8.4% due to Information Technology computer services allocation.

• Supplies and expenses increase due to filing and recording fees.

CORPORATION COUNSEL


CONTRACTED SERVICES

Type of Services Provided Annual Cost Other Contractual 29,036 Legal Services 5,000 Witness Fees 3,000 Transcripts 750 Total 37,786

CAPITAL OUTLAY

Description Amount None

CORPORATION COUNSEL

GENERAL FUND - GENERAL GOVERNMENT CORPORATION COUNSEL – 5


Corporation Counsel1.00

Deputy Corporation Counsel1.00

Assistant Corporation Counsel 2.00

Legal Associate3.00

HUMAN RESOURCES

GENERAL FUND – GENERAL GOVERNMENT HUMAN RESOURCES- 1

MISSION: To provide effective human resources services to Portage County management, supervisors, and employees; maintain compliance with all regulations and to administer all Human Resources policies and procedures. This is accomplished through the following functions: labor relations, policy and procedure development, recruitment and hiring, personnel records maintenance, employee assistance program, unemployment compensation, employee orientation, wage and salary administration, benefits administration, law compliance, training and education, employee relations and research. OVERVIEW: The Human Resources (HR) department has been appointed to ensure compliance with federal, state and county laws including, but not limited to, equal employment opportunity laws (Title VII of the Civil Rights Act of 1964, Civil Rights Act of 1991, Equal Pay Act of 1963, Age Discrimination in Employment Act (ADEA) of 1967, Titles I, II and III of the Americans with Disabilities Act (ADA) of 1999 and American with Disabilities Amendment Act (ADAA) of 2008) affirmative action laws, Federal and State Family Medical Leave Act (FMLA), State collective bargaining laws (Wisconsin State Statutes 111.70), unemployment insurance, labor standards laws (child labor, minimum wage, overtime), and Portage County Human Resources Policies (County Ordinance 3.11). ON THE HORIZON: Many resources in 2021 have still been dedicated to COVID-19. In 2021 the County vacation schedule, method of accrual, and policies were updated. In 2022 continuous education and monitoring of the vacation banks and implementation of the new policies will continue.

The Human Resources department will resume implementing the remaining six (6) Human Resources modules in the MUNIS Enterprise Resources Planning System (ERP) and reviewing practices, policies and procedures to align with the new processes. Any change in practices, policies and procedures will also require training of staff. The department will also be working on a review of the salary schedules that were implemented in 2016.

HUMAN RESOURCES


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 57 75 40 75 0 0.0%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 28,660 28,961 28,961 29,467 506 1.7%

Total Revenue $28,717 $29,036 $29,001 $29,542 $506 1.7%

ExpendituresPersonnel Services 396,226 408,038 408,038 411,033 2,995 0.7%Contractual Services 34,726 33,099 32,755 48,513 15,414 46.6%Supplies & Expenses 10,964 29,407 24,688 29,591 184 0.6%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A




HUMAN RESOURCES



• Personnel Services increase overall by 0.7% due to an estimated 1.25% annual adjustment for the County’s wage and classification plan and corresponding fringe benefits.

• Contractual Services increase 46.6% due to an increase of $10,000 for a benchmark sampling to be conducted to assure schedules implemented in the 2016 salary study are remaining competitive with the market and an increase in the County’s contracted Information Technology services allocation in the amount of $5,492.

HUMAN RESOURCES


CONTRACTED SERVICES


FMLA Administration 10,916 Salary Study Benchmark Sampling 10,000 Telephone & Computer Services 27,597 Total 48,513

CAPITAL OUTLAY

Description Amount

None

HUMAN RESOURCES

GENERAL FUND - GENERAL GOVERNMENT HUMAN RESOURCES –5

Position Summary (FTE) 2020 2021 2022Regular Positions 4.00 4.00 4.00Extra Help 0.00 0.00 0.00Total 4.00 4.00 4.00 *Human Resources employees funded through proprietary funds are reported within those funds and are not included above. 1.00 FTEs are reported in other funds.

Human Resources Director

1.00

Assistant Human Resources Director

1.00

Human Resources

Advisor 1.00

Human Resources Associate

1.00

HEALTH INSURANCE

HEALTH INSURANCE FUND – GENERAL GOVERNMENT HEALTH INSURANCE - 1

MISSION: The Health Insurance fund is an internal service fund established to provide for and effectively manage the self-funded health insurance benefits for individuals participating in the County’s health plan. The fund also includes the County’s wellness program and employee assistance program (EAP). OVERVIEW: This fund is utilized to account for the claims and costs related to the self-funded health plan, along with the premiums paid by the employer and employee for the plan, in addition to the costs for the employee wellness program, and the County’s employee assistance program (EAP). The County’s wellness program is designed to improve employee wellness through education and outreach efforts. This program is intended to improve employee health and morale, and in return, lower the costs of employee health care. ON THE HORIZON: The health plan’s revenues have exceeded expenses the last couple years, which have resulted in decreased, or status quo, premiums every year since 2018. The goal is to maintain stability and to actively look for small, incremental changes and programs to assist employees with conditions, instead of being forced to make large plan changes in a short amount of time. As far as legislative and regulatory changes for health plans, there are two changes that impact Portage County. First is the Health Care Transparency Rule. As a result of President Trump’s Executive Order 13877 – Improving Price and Quality Transparency, the U.S. Departments of Health and Human Services, Labor, and Treasury issued final regulations regarding the

transparency in health coverage requirement in section 1311 of the Affordable Care Act. The rule will be implemented via a phased-in approach over three years, starting in 2022. The second change, The Consolidated Appropriations Act, 2021 (the CAA), imposes new compliance obligations on group health plans providing mental health and substance use disorder (MH/SUD) benefits. Previously health plans were required to provide parity between MH/SUD benefits and other medical coverage. The CAA requires plans to formally analyze and compare benefits and report data and results to the U.S. Department of Labor or the U.S. Department of Health and Human Services, upon request. The Human Resources Department will continue to ensure compliance with these legislative and regulatory changes, as well as stay abreast of other changes as they come. The Human Resources department will continue to evaluate program design and premiums to keep the Portage County Health Plan a competitive plan and a value to employees. A special emphasis will be put on evaluating, and proactively mitigating, any negative impacts due to COVID-19. As a self-funded plan, the plan pays for only Portage County’s employees and their family’s medical expenses. Therefore, opportunities to educate employees on the health insurance industry in general, as well as ways, and tools to promote overall good health will continue to be explored.

HEALTH INSURANCE


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 0 0 0 0 0 N/AIntergovernmental Charges for Service 7,895,380 7,868,692 7,518,526 7,891,443 22,751 0.3%Miscellaneous Revenue 696,352 495,000 1,024,200 721,200 226,200 45.7%Other Financing Sources 0 255,900 1,213,550 1,348,681 1,092,781 427.0%

Total Revenue $8,591,732 $8,619,592 $9,756,276 $9,961,324 $1,341,732 15.6%

ExpendituresPersonnel Services 98,994 161,475 222,180 264,500 103,025 63.8%Contractual Services 8,951,441 8,418,473 9,497,498 9,659,425 1,240,952 14.7%Supplies & Expenses 460 1,083 917 1,212 129 11.9%Building Materials 0 0 0 0 0 N/AFixed Charges 7,569 9,600 6,720 6,720 (2,880) -30.0%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 28,660 28,961 28,961 29,467 0 0.0%Future Operations Designations 0 0 0 0 0 N/A

Total Expenditures $9,087,124 $8,619,592 $9,756,276 $9,961,324 $1,341,732 15.6%

County Allocation $495,392 $0 $0 $0 $0 N/A



HEALTH INSURANCE


FINANCIAL SUMMARY HIGHLIGHTS: • Intergovernmental charges for services increase $22,751 to reflect

actual premium rates.

• Miscellaneous revenues increase $226,200 to reflect an increase of $200,000 in anticipated stop loss reimbursements by the stop loss insurance carrier and an increase of $25,000 for premiums paid to Portage County’s health plan by COBRA participants.

• Other financing sources increase $1,092,781 due to a planned use of fund balance to offset expenses.

• Personnel services increase $103,025 to reflect the wellness incentive structure more accurately based on participation.

• Contractual services increase by 14.7% due to a projected increase in claims based on current analysis.

• Fixed charges decrease $2,880 to reflect anticipated investment management fees.

Medical Claims Experience

Year Budget Actual 2008 7,408,653 6,935,356 2009 6,434,552 6,299,384 2010 7,073,482 6,335,376 2011 7,421,310 5,276,032 2012 6,269,561 8,549,137 2013 7,500,000 7,331,528 2014 8,249,612 8,182,226 2015 7,941,428 5,446,706 2016 7,477,779 4,970,080 2017 8,001,224 5,085,707 2018 6,961,019 6,552,279

2019 6,646,256 6,906,794

2020 7,751,453 7,977,758

*2008 - 2010 Budget was for medical claims and TPA Admin Fees

HEALTH INSURANCE


CONTRACTED SERVICES


Medical Claims 6,000,000 Pharmacy Claims 2,382,290 Excess Coverage/Stop Loss 1,195,148 Health Plan Administration 16,592 Medical Concierge Services 37,027 Employee Assistance Program 19,631 On-Site Vaccinations 5,620 Assessment Fee/Taxes 3,117 Total 9,659,425


None

FINANCE

GENERAL FUND – GENERAL GOVERNMENT FINANCE - 1

MISSION: To record and provide accurate financial information according to generally accepted accounting principles for all County funds in order to assist in the policy and decision making process, in doing so providing fiscal stability to maintain the services provided by County government for the community. OVERVIEW: The department is responsible for centralized financial operations, safeguarding County assets by establishing and maintaining adequate internal controls, ensuring accurate and timely financial functions and reporting, and assisting with financial planning for the County. In order to meet these objectives, the department performs the following activities:

• Coordination of the development and monitoring of the annual budget including establishing a property tax levy.

• Establishment and maintenance of an effective accounting and financial reporting system.

• Preparation of financial reports and oversight of annual audits. • Coordination and implementation of payroll services, accounts

payable, and accounts receivable functions. • Coordination of the development of the County cost allocation plan. • Debt management. • Capital planning. • Investment program management. • Internal audit function. • Risk management and insurance coverage.

The department assists in analyzing and formulating recommendations regarding public policy, budget development, and administrative matters for

the County Executive, Finance Committee, County Board, departments, and other County committees and boards. The department must comply with generally accepted accounting principles as applied to governmental units, Governmental Accounting Standards Board (GASB) governmental accounting and financial reporting principles, Internal Revenue Service (IRS) regulations, Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (commonly called “Uniform Guidance”), State Single Audit Guidelines (SSAG), State Allowable Cost Policy Manual, Wisconsin Administrative Rule-Tax 16, and many others. ON THE HORIZON: The financial distress caused by COVID-19 impacted County operations requiring adjustments and flexibility to budget projections as our fluctuating economic reality continues. As a result of this recent financial crisis, the County Executive initiated along with the Finance Committee, a budget task force to help guide the County’s budget development in a way that sustains County operations by evaluating and reviewing best practices to develop stronger financial policies, forecasting measures, performance tools, and a priority setting process. This will be an important process to ensure future financial stability. The workgroup has identified 12 policy areas and will work towards full implementation in the remainder of 2021 and 2022. Adoption of comprehensive financial policies and revisions to the current fiscal ordinance along with corresponding development of a Financial Management Policy & Procedure Manual remain the focus of the department. These policy and procedure updates include continued progress towards Uniform Grant Guidance compliance. Department initiatives include continued implementation of the MUNIS Enterprise Resource Planning (ERP) system, Goal III. B. of the strategic plan.

FINANCE


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 30 150 150 150 0 0.0%Intergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 0 0 0 0 0 N/AOther Financing Sources 0 0 22,489 0 0 N/A

Total Revenue $30 $150 $22,639 $150 $0 0.0%

ExpendituresPersonnel Services 1,305,523 1,353,115 1,287,464 1,294,107 (59,008) -4.4%Contractual Services 148,287 175,426 178,565 173,582 (1,844) -1.1%Supplies & Expenses 4,968 13,255 5,938 11,460 (1,795) -13.5%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 0 0 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities (67) 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A


County Allocation $1,458,681 $1,541,646 $1,449,328 $1,478,999 ($62,647) -4.1%


FINANCE



• Personnel services decrease overall by 4.4% due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits offset by the removal of 2021 one-time vacation payouts, and the County’s share of health insurance as a result of employee health insurance elections.

• Contractual services decrease by 1.1% due to completion of the IT

operational and organizational assessment engagement 2021 purchase order carry over item.

• Supplies and expenses decrease by $1,795 or 13.5% due to

photocopy and printing.

FINANCE


CONTRACTED SERVICES


Auditing/Accounting 88,626 Cost Allocation Plan 5,800 Contracted Training/Education 4,500 Other Contractual 74,656 Total 173,582

CAPITAL OUTLAY

Description Amount

None

FINANCE

GENERAL FUND - GENERAL GOVERNMENT FINANCE –5


*Finance employees funded through proprietary funds are reported within those funds and are not included above. 3.00 FTEs are reported in other funds.

AdministrationFinance Director 1.00

Accounting Assistant Finance Director 1.00

Finance Treasury Coordinator 1.00

Accounts Payable/PayrollAccounting Supervisor 1.00Financial Associate II 3.00Financial Associate III 1.00

GrantsSenior Finance Manager 1.00

Finance Manager 1.00Financial Associate III 2.00

Accounts Receivable Accounts Receivable Supervisor 1.00

Financial Associate I 3.00Financial Associate II 0.50

RISK MANAGEMENT/WORKERS’ COMPENSATION

RISK MANAGEMENT/WORKERS’ COMPENSATION FUND – GENERAL GOVERNMENT RISK MANAGEMENT/WORKERS’ COMPENSATION- 1

MISSION: The Risk Management/Workers’ Compensation fund is an internal service fund established to provide for and effectively manage the self-funded workers’ compensation program. Risk Management’s focus is the preservation of all assets, both human and physical. This is accomplished by identifying, evaluating, and controlling loss exposures faced by Portage County. OVERVIEW: This fund is utilized to account for the claims and costs related to the self-funded workers’ compensation program, along with the rates paid by the departments, and the costs for the loss control and prevention activities. In order to minimize the adverse effects of unpredictable events, Portage County utilizes a number of processes and tools:

• Responds to all work-related losses, initiating investigations and accomplishing the appropriate resolution of all claims.

• Develops programs for loss prevention based on available loss data. • Coordinates loss control activities, in cooperation with our Third

Party Administrator (TPA) and Risk Control Representative. • Reviews and updates written safety programs. • Ensures compliance with all state and federally mandated safety

initiatives. • Oversees TPA claim handling. • Serves as a resource and provides consultation on matters related

to insurance and loss prevention.

Claims Administration Risk Management administers all work-related claims for Portage County Workers’ Compensation. This administration includes the various activities involved in investigation and negotiation with claimants, insurance companies and their representatives, and legal representatives. Loss Control Risk Management conducts a variety of activities to reduce the potential for loss and the impact losses might have on day to day operations. The goal is to be proactive in mitigating exposures before they occur. An integral part of loss control is the coordination of effort between our Risk Control Representative, department personnel, and risk management staff. Required employee safety training is coordinated and tracked for compliance and to ensure a safe workplace for staff. ON THE HORIZON: The County’s on-going pursuits to provide a safe environment for the public and staff have included a plan of online training programs, hands-on training, and awareness level courses. These trainings have proven useful and successful to the County in an effort to avoid or reduce claims. Risk management will continue along the course of proactively assessing buildings and grounds, work environments, and maintaining proper coverage of assets. An initiative for 2022 will be the review and update of the County’s existing Employee Safety Handbook and the revitalization of the Safety Committee.



FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 0 0 0 0 0 N/AIntergovernmental Charges for Service 579,701 513,081 498,148 542,660 29,579 5.8%Miscellaneous Revenue 40,837 18,000 7,200 7,200 (10,800) -60.0%Other Financing Sources 0 57,432 18,149 12,789 (44,643) -77.7%

Total Revenue $620,538 $588,513 $523,497 $562,649 ($25,864) -4.4%

ExpendituresPersonnel Services 78,821 80,291 80,291 81,447 1,156 1.4%Contractual Services (47,373) 465,636 400,697 468,693 3,057 0.7%Supplies & Expenses 145 10,666 10,589 10,589 (77) -0.7%Building Materials 0 0 0 0 0 N/AFixed Charges 2,348 1,920 1,920 1,920 0 0.0%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 30,000 30,000 0 (30,000) -100.0%Cost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A


County Allocation ($586,597) $0 $0 $0 $0 N/A

Addition to (Use of ) Fund Balance $586,597





• Overall the 2022 budget results in a 4.4% decrease from the 2021 budget.

• Intergovernmental charges for services decrease by 5.8%. The State of Wisconsin develops standard worker’s compensation rates for both public and private employers. Beginning with 2020, the WI workers compensation rates are adjusted based on the County’s mod rate to reflect our experience on an annual basis. The 2022 budget amount is based on employee wages budgeted and prorated at the rate of 92% countywide to account for position vacancies throughout the year.

• Anticipated use of fund balance in 2022 decreased primarily due to

the removal of the planned 2021 purchase of an attenuator for highway in the amount of $30,000.

• Personnel services increase overall by 1.4% due to a 1.25% annual adjustment increase to the County’s wage and classification plan and corresponding fringe benefits.

• Contractual services increase by 0.7% due to worker’s

compensation excess insurance coverage/stop loss and IT computer allocation costs.

• Capital projects decrease due to the removal of the planned 2021

purchase of an attenuator for highway in the amount of $30,000.



CONTRACTED SERVICES Types of Services Provided Annual Cost

Medical & Lost Wages 375,000 Excess Workers Compensation coverage 72,775 Job Evaluations 7,500 State Assessment/Taxes 3,000 Other Contractual 10,418 Total 468,693


None

RISK MANANGEMENT/WORKERS’ COMPENSATION

RISK MANAGEMENT/WORKERS’ COMPENSATION FUND – GENERAL GOVERNMENT RISK MANAGEMENT/WORKERS’ COMPENSATION –5


*Risk Management is included in the Finance Department but operates as an internal service fund.

Risk Management Specialist1.00

PURCHASING

GENERAL FUND – GENERAL GOVERNMENT PURCHASING - 1

MISSION: To assist all County departments in the efficient procurement of goods and services that are consistent with quality and delivery needs at the lowest possible cost. The Purchasing Department provides leadership in procurement to ensure the County's process is fair, competitive, efficient, and conducted under strict ethical guidelines. OVERVIEW: Procurement The Purchasing staff is responsible for ensuring the correct process is used for buying supplies, services, construction and contractual services to support Portage County departmental programs. The department also assists in the review and negotiations of contracts, leases, and other legally binding agreements related to the acquisition of goods, services, or assets. Those programs are approved and funded by Portage County taxpayers through their elected representatives. Fair and open competition is a core principle of public procurement and inspires public confidence that goods and services are procured equitably and economically. Documentation of the actions taken and effective monitoring mechanisms are important means of avoiding improprieties and establishing public confidence in the procurement process. It is the duty of all County staff to maintain the public trust by adhering to County standards of professional conduct and ethical behavior. All County personnel are responsible for maintaining the integrity of the procurement process. All County purchases shall be made in accordance with all federal, state, and local laws, codes and ordinances. Purchasing authority is granted by sections 59.52 (9) and 66.0131 of the Wisconsin State Statutes and by Portage County Ordinance section 3.7.

Disposal of Unsuitable or Unusable Property The Purchasing Department is responsible for canvassing other County departments for placement of County equipment and supplies which have become unsuitable or unnecessary and which are not to be traded in or applied on any purchases. If such items or supplies are not needed by any County department, they may then be traded in for new equipment purchases, sold on open market at the price to be established by the County Executive, or through public auction, whichever method is deemed most advantageous to the County. ON THE HORIZON: The Purchasing Department is working with Finance and Highway Departments to evaluate and update policies along with any Portage County Ordinances to help create efficiencies and consistency in Purchasing for all County departments. The department is also reviewing all internal and external procedures. Internal procedures are being systematized so each staff member is doing their tasks in a similar way. The external processes are for training purposes to assist new staff during the onboarding process and infrequent users of the MUNIS Enterprise Resource Planning (ERP) system so they have the resources and job aides necessary to perform daily tasks.

PURCHASING


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 0 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 0 0 0 0 0 N/AIntergovernmental Charges for Service 0 0 0 0 0 N/AMiscellaneous Revenue 45 500 45 500 0 0.0%Other Financing Sources 0 0 0 0 0 N/A

Total Revenue $45 $500 $45 $500 $0 0.0%

ExpendituresPersonnel Services 203,044 209,957 209,957 211,961 2,004 1.0%Contractual Services 17,150 16,949 16,654 14,245 (2,704) -16.0%Supplies & Expenses 2,595 4,193 3,594 5,744 1,551 37.0%Building Materials 0 0 0 0 0 N/AFixed Charges 0 0 0 250 250 N/ADebt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 0 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 0 0 0 0 N/A




PURCHASING



• Personnel services increase overall by 1.0% primarily due to an estimated 1.25% annual adjustment for the County’s wage and classification plan and corresponding fringe benefits and the removal of 2021 one-time vacation payouts.

• Contractual services decrease by 16.0% due to a decrease in the County’s contracted Information Technology services allocation.

• Supplies & expenses increase by 37.0% due to an increase in

travel related expenses in the amount of $1,600 for anticipated conference attendance.

PURCHASING


CONTRACTED SERVICES


Other Contractual 14,245 Total 14,245

CAPITAL OUTLAY

Description Amount

None

PURCHASING

GENERAL FUND - GENERAL GOVERNMENT PURCHASING – 5


Procurement Director 1.00

Procurement Specialist

1.00

Procurement Associate

0.75

FACILITIES

GENERAL FUND – GENERAL GOVERNMENT FACILITIES - 1

MISSION: To provide an accessible, safe, attractive, functional, and clean environment for County facility users, including employees, citizens, and elected officials today and into the future. OVERVIEW: The Facilities Management department maintains building functionality ensuring the longevity of County owned or operated buildings and grounds. The department maintains ten buildings, totaling over 400,000 square feet and $60 million in building and content assets. The department is responsible for all maintenance and repair of County buildings except for Parks, Solid Waste and the Highway department buildings, along with various capital improvement projects in all buildings. ON THE HORIZON: The Facilities Management department is continuing to assist the Space and Properties Committee in the development of a plan to meet the County’s long-term space needs as identified in the updated Master Strategic Plan 2017-2021, Goal II. A long-term plan for the courthouse, law enforcement facility and jail, Health Care Center, and other facility needs and locations is critically important for clarifying priorities and for ensuring responsible infrastructure stewardship and planning. As time passes, the County’s infrastructure needs are becoming more critical in nature. The County’s lack of decision making on future building projects has halted most routine building improvements and repairs over the past many years – as decision makers want to make wise investments and don’t want to invest capital in buildings that may be remodeled or torn down. This lack of ongoing maintenance has its costs as routine improvement projects are becoming more than routine and more costly,

and in some cases the deferral of these projects, are leading to more emergency projects for County staff to resolve. In order to properly manage and maintain existing County buildings, the County needs to finalize its infrastructure planning so that we can better manage our capital assets.

In order to move forward, it is important to identify the needs of each County department in the Courthouse, Law Enforcement Center, Health Care Center, and other County facilities to clarify priorities and to ensure responsible infrastructure stewardship and planning.

After these infrastructure needs are identified, Portage County can begin formulating a plan to build or renovate current properties to meet the space needs for year to come. All building and renovation projects will consider and incorporate renewable energy projects and irrigation free landscape whenever feasible.

The COVID-19 public health emergency continues to challenge the department in many ways and has required our staff to revise existing cleaning protocols and procedures. The department continues to evaluate and recommend ways to prevent coronavirus and other viruses in our County facilities through improved cleaning techniques or systems changes for the safety of County employees and public utilizing County services. The 2022 budget reflects a 3% water, 5% natural gas and 0% electric increase in utility costs. Natural gas pricing has become volatile making it very difficult to budget. The 2022 budget also reflects an increase in vehicle replacement fund as we work towards a three-year replacement plan for vehicles. This technique capitalizes on municipal pricing for vehicles while reducing maintenance costs and maximizing resale values.

FACILITIES


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 12,737 0 10,875 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 0 0 0 0 0 N/AIntergovernmental Charges for Service 341,354 368,596 358,600 368,596 0 0.0%Miscellaneous Revenue 3,686 3,760 15,600 28,455 24,695 656.8%Other Financing Sources 0 10,000 34,398 15,827 5,827 58.3%

Total Revenue $357,777 $382,356 $419,473 $412,878 $30,522 8.0%

ExpendituresPersonnel Services 1,327,897 1,535,910 1,454,269 1,485,319 (50,591) -3.3%Contractual Services 708,356 766,406 750,788 805,250 38,844 5.1%Supplies & Expenses 307,994 224,035 227,594 214,600 (9,435) -4.2%Building Materials 0 0 0 0 0 N/AFixed Charges 24,956 30,439 28,565 29,374 (1,065) -3.5%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 30,803 68,677 64,828 83,827 15,150 22.1%Cost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 15,000 12,000 15,000 0 0.0%


County Allocation $2,042,229 $2,258,111 $2,118,571 $2,220,492 ($37,619) -1.7%

Addition to (Use of) Fund Balance $22,422


FACILITIES


FINANCIAL SUMMARY HIGHLIGHTS: • Intergovernmental charges for services remained flat based on

estimated charges to the City of Stevens Point and other departments for facilities management services.

• Miscellaneous revenues increase $24,695 mainly due to the

addition of equipment sales. • Other financing sources for 2022 is related to fund balance used

for vehicle purchases. • Personnel services decrease overall by 3.3%. The overall change

includes a 1.25% annual adjustment to the County’s wage and classification plan and corresponding fringe benefits, the removal of 2021 one-time vacation payouts, a decrease related to health insurance elections, and a reclassification request for the Facilities Administrative Associate IV position.

• Contractual services increase 5.1% due to the addition of

$20,000 for grounds maintenance for seal coating of parking lots and concrete replacement and an increase of $13,443 in utility costs. The 2022 budget reflects a 3% water, 5% natural gas and 0% electric increase in utility costs

• Supplies and expenses decrease $9,435 for the removal of some personal protective items that were included in the 2021 budget due to the COVID-19 public health emergency.

• Fixed charges decrease 3.5% due to property insurance

allocations. • Capital projects increase due to the planned purchase of a truck

and a van in 2022.

FACILITIES


CONTRACTED SERVICES


Utilities 509,443 Building Maintenance & Repairs 44,900 Elevator Maintenance & Repairs 36,233 Waste Removal 26,476 Heating & Air Conditioning Services 21,900 Grounds Maintenance 20,000 Security Services 14,188 Plumbing Services 14,550 Fire Protection Services 16,402 Janitorial Services 11,160 Pest Control Services 7,124 Other Contractual 82,874 Total 805,250

CAPITAL OUTLAY

Description Amount

Replacement of Vacuums 10,000 Replacement of Public Space Furniture 5,000 Replace 2015 Truck 38,827 Replace 2003 Van 30,000 Total 83,827

FACILITIES

GENERAL FUND - GENERAL GOVERNMENT FACILITIES – 5

Facilities Director

1.00

Administration

Assistant Facilities Director

1.00Administrative

Associate IV 1.00

Maintenance Operations

Technician Specialist/Electrician 1.00 Technician Specialist 2.00 Technician 4.00 Equipment Technician/Groundskeeper 1.00 Lead Custodian 1.00 Custodian 9.50 Seasonal Custodian .93


TECHNOLOGY SERVICES

INTERNAL SERVICE FUND – GENERAL GOVERNMENT TECHNOLOGY SERVICES- 1

MISSION: Technology services is an internal service department providing phone, video, data, managed print, and technical services to all County departments. OVERVIEW: The Technology Services department continues to make advancements in enhancing services and upgrading the County’s technology infrastructure. Information Technology Services The department manages requests for technology related support through an automated request system. The year-to-date 2021 support requests resolved by the department total over 3,650. The department is continuing to provide assistance in the implementation of the MUNIS Enterprise Resource Planning (ERP) system with interface programming, report creation, and system level support. In addition, periodic upgrades to our existing systems are ongoing throughout the year. Programming services are provided on the IBM Power9 system. We are moving forward with plans to replace all legacy applications on this system. We are expanding the scope of our audio/video conferencing room upgrades to include the remaining conference rooms in all County facilities.

Phone System Services The County’s Cisco Phone System is managed by the department. The phone system supports approximately 500 phones throughout the County. In addition, the department supports high speed data connections to the County’s outlying facilities. Managed Print Services The department administers the Managed Print Services for the printing and copying functions of the County. Service and support are included for 150 printers, copiers, and multi-function devices spread throughout the various County departments. ON THE HORIZON: As part of the on-going support MUNIS, time will be spent in converting and testing data imported into the MUNIS system from the Power9 for Phase III implementation, including work orders, fixed assets, and inventory functions. Other major projects continuing in 2022, include replacing our Law Enforcement software system which has reached end-of-life and upgrading our network, computing, and storage infrastructure as part of the process of implementing an active disaster recovery data center at the Highway Department building. New 2022 projects include replacement of legacy software for Health & Human Services and Aging Disability Resource Center (ADRC) applications.

TECHNOLOGY SERVICES


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 0 0 0 0 0 N/AIntergovernmental Revenue 487,519 0 0 0 0 N/ALicenses and Permits 0 0 0 0 0 N/AFines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 0 0 0 0 0 N/AIntergovernmental Charges for Service 2,383,649 2,502,485 2,475,500 2,947,180 444,695 17.8%Miscellaneous Revenue 750 1,250 1,250 1,250 0 0.0%Other Financing Sources 0 3,848 172,003 7,728 3,880 100.8%

Total Revenue $2,871,918 $2,507,583 $2,648,753 $2,956,158 $448,575 17.9%

ExpendituresPersonnel Services 737,565 793,196 773,411 905,544 112,348 14.2%Contractual Services 1,440,174 1,517,931 1,549,297 1,743,765 225,834 14.9%Supplies & Expenses 260,766 154,300 216,409 162,152 7,852 5.1%Building Materials 0 0 0 0 0 N/AFixed Charges 39,697 25,742 94,654 142,197 116,455 452.4%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 0 0 0 0 0 N/ACapital Projects 242,213 5,500 2,800 2,500 (3,000) -54.5%Cost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 0 0 0 0 0 N/AFuture Operations Designations 0 10,914 12,182 0 (10,914) -100.0%

Total Expenditures $2,720,415 $2,507,583 $2,648,753 $2,956,158 $448,575 17.9%

County Allocation ($151,503) $0 $0 $0 $0 N/A

Addition to (Use of ) Fund Balance $151,503


TECHNOLOGY SERVICES



• Intergovernmental charges for services increase due to an overall increase in charges to County departments for Information Technology services for phone and computer services. This is partially offset with a decrease in for photocopy and printing services resulting from a change practices to printing during COVID-19 teleworking and a decrease in cellular charges. This allocation is based on the overall cost of IT services.

• Other financing sources is related to expenses over revenues for the

phone services.

• Personnel services increase by 14.2% or $112,348 due to a 1.25% annual adjustment increase to the County’s wage and corresponding fringe benefits and the addition of 1.0 FTE Network Analyst position. The position is a result of an audit conducted by CliftonLarsonAllen (CLA) noting IT staffing levels may not be adequate to support the County’s current and future needs as a high priority item along with the increased need for network services due to teleworking and being vigilant against potential cyber vulnerabilities.

• Contractual services increase $225,834 or 14.9% due to an increase in cable and internet, software licensing, software maintenance and hardware maintenance costs.

• Fixed charges increase $116,455 or 452.4% based on the department’s equipment depreciation schedule. As a result of the COVID-19 pandemic, the County experienced specific equipment and software needs which were funded with Routes to Recovery Funds in 2020. The equipment purchased increases the expenses to depreciate the items over the useful life of the equipment.

• Capital projects decrease by 54.5% due to a reduction in IT

equipment/hardware needs for 2022.

TECHNOLOGY SERVICES


CONTRACTED SERVICES


Software Maintenance 665,709 Software Licensing 534,929 Hardware Maintenance 149,522 Managed Print Services 109,659 Technical Support 82,248 Cellular Services 73,088 Data Lines & Circuits 52,600 Cable and Internet Services 44,600 Other Contractual 31,410 Total 1,743,765

CAPITAL OUTLAY

Description Amount

Miscellaneous switches/Wireless Access Points 2,500 Total 2,500

INFORMATION TECHNOLOGY

INTERNAL SERVICE FUND-GENERAL GOVERNMENT TECHNOLOGY SERVICES-5


IT Director 1.00

Business System Support Analyst

3.00

IT Network Supervisor

1.00

Network Analyst 2.00

IT Analyst II 3.00

NON–DEPARTMENTAL

GENERAL FUND – GENERAL GOVERNMENT NON-DEPARTMENTAL ACCOUNTS - 1

MISSION: To account for County wide resources and services which are not controlled by or attributable to any individual department or program. OVERVIEW: General Accounts This budget includes revenues such as property tax levy in the general fund, state shared revenue, exempt computer aid, indirect cost program income, rent and lease income, and procurement card rebates.

• State Shared Revenue provides for general property tax relief and compensation for utility property. There are two components a base payment and a utility payment.

• Exempt Computer Aid is provided to offset the loss of exempted business computers from being subject to property taxes.

This budget is also used for any transfer to or from the general fund and for appropriating general fund unassigned fund balance. Sales Tax Counties have the option of imposing a 0.5% sales tax and Portage County has taken this option since 1989. Currently, 62 of the state’s 72 counties impose a county sales tax. The sales tax is “piggybacked” on the state sales tax, meaning the same items are taxable. The tax is administered by the Wisconsin Department of Revenue (DOR), which distributes the sales tax to individual counties. DOR retains 1.75% of total county sales tax collections as an administrative fee. Contingency Fund The contingency fund is set aside for extraordinary expenses or to finance transactions unable to be identified during the normal budget process. The

Finance Committee has the authority to approve the use of contingency funds up to $10,000. Any requests exceeding this amount require a formal budget amendment and must be approved by 2/3 of the County Board of Supervisors. The County budgets $100,000 for contingencies from existing fund balance. This amount is available for approval by the Finance Committee, if the need arises. General Insurances Portage County is an owner of Wisconsin County Mutual Insurance Corporation by its participation in its insurance programs. Under the County liability policy, the County Mutual provides the following coverage: general liability, personal injury liability, automobile liability, law enforcement liability, and public officials’ errors and omissions liability. The County utilizes Travelers Property Casualty to insure the County’s physical property. The County provides public official bonds for elected positions to meet the statutory requirement, under Wisconsin State Statutes sec. 59.21, which requires official bonds. The County also provides an employee dishonesty bond. The County offers volunteer insurance coverage to assist in supporting the volunteers who provide services to the community. Other insurances provided, include boiler insurance, underground storage tank liability, and hospital professional liability. The County most recently added a cyber-security policy. Miscellaneous Employee Benefits The County provides funds for sick leave conversion, unemployment insurance, and administrative costs for the pre-tax flexible spending program, except for the County’s enterprise funds, as those are directly charged.

NON–DEPARTMENTAL


Non County Agency Funding Portage County recognizes community-based organizations may sometimes be better positioned to assist with specialized needs in the community, such as providing referrals for emergency energy or food services or promoting our area to tourists, such as Energy Services or the Stevens Point Area Convention and Visitors’ Bureau respectively. County funding provided to agencies such as these allows for services, support, or outreach that County government could not otherwise provide. ON THE HORIZON: The County projects an increase in sales tax collections based on recent trends. Initially, the County had fluctuating projections as a result of the COVID-19 public health emergency; however, sales tax collections have remained strong and are expected to continue. The County reflected a conservative 2.5% increase for collections in 2022 based on 2021 projections as the economy remains uncertain navigating through the pandemic. At this point in time, there is no need to increase the amount of contingency funds. The amount of existing fund balance is adequate to meet the needs for contingencies and the amount does not need to be increased as part of the County tax levy. Non County Agency Funding increases by $4,800 in 2021 due to the addition of the Rent Ready program.

In 2021, the most recent contract between Portage County and the Portage County Humane Society—which includes municipalities—was extended for a year. This created the window that all parties needed to meet, discuss any potential changes, and to draft a new, long-term contract that will put everyone on the same timeline and better equip all parties to meet the

expectations of the public and the requirements set forth for municipalities in state statute. The county’s coordinating role allows for us to facilitate this discussion in a proactive and constructive way that should lead to a better contract moving forward.

NON–DEPARTMENTAL


FINANCIAL SUMMARY

2021 2021

Revenue2020

ActualModified

BudgetProjected

Budget2022

BudgetAmount Change

Percent Change

Taxes 19,997,217 20,857,676 21,093,302 21,213,495 355,819 1.7%Intergovernmental Revenue 2,868,057 2,297,383 2,331,388 2,365,048 67,665 2.9%Licenses and Permits 67,163 67,237 68,297 68,297 1,060 1.6%Fines, Forefeits and Penalties 0 0 0 0 0 N/APublic Charges for Service 142 199 200 199 0 0.0%Intergovernmental Charges for Service 158,308 160,834 163,523 176,970 16,136 10.0%Miscellaneous Revenue 38,621 58,000 43,000 43,000 (15,000) -25.9%Other Financing Sources 193,414 366,015 446,036 208,249 (157,766) -43.1%

Total Revenue $23,322,922 $23,807,344 $24,145,746 $24,075,258 $267,914 1.1%

ExpendituresPersonnel Services 299,043 300,000 221,952 320,000 20,000 6.7%Contractual Services 302,793 334,317 306,931 315,923 (18,394) -5.5%Supplies & Expenses 750 930 1,024 1,024 94 10.1%Building Materials 0 0 0 0 0 N/AFixed Charges 298,350 360,979 338,910 346,780 (14,199) -3.9%Debt Service 0 0 0 0 0 N/AGrants, Contributions, Indemnities 59,500 122,800 122,300 108,550 (14,250) -11.6%Capital Projects 12,401 0 0 0 0 N/ACost Allocations 0 0 0 0 0 N/ATransfers to Other Funds 2,891,771 84,200 84,200 0 (84,200) -100.0%Future Operations Designations 0 100,000 255,652 100,000 0 0.0%


County Allocation ($19,458,314) ($22,504,118) ($22,814,777) ($22,882,981) ($378,863) 1.7%



NON–DEPARTMENTAL


FINANCIAL SUMMARY HIGHLIGHTS: • NOTE: Although presented as part of the General Government

classification for information, funding amounts for summary purposes are reported in the classifications for which services are provided and not in the General Government summary totals. The classifications for summary reporting are as follows:

o General Government $749,112 o Public Safety $384,365 o Health & Human Services $23,800 o Culture, Recreation, & Education $6,000 o Conservation & Development $29,000

• Property tax revenue decreases 0.5%, or $64,807, in the 2022

budget.

• The overall sales tax increases by 5.9%, or $420,626 in the 2022 budget.

• Intergovernmental revenues increase $67,665 or 2.9% due to an

increase of $29,200 related to the annual utility payment and $38,426 related personal property aid.

• Licenses and permits changed slightly based on the anticipated

county share of municipality dog licenses sold and Humane Society licenses sold on behalf of the municipalities.

• Intergovernmental charges for services increase $16,136 or 10.0%

based on estimated municipality costs for participating in the municipality animal control program.

• Miscellaneous revenues decrease $15,000 or 25.9% based on anticipated dividends to be received from the Board of Directors of the Wisconsin County Mutual Insurance Corporation which is calculated based on premium, investment, and loss results.

• Other financing sources decrease 43.1% in the 2022 budget. This is

due to the removal of $133,514 of other financing sources related to the 2021 one-time vacation payout, the removal of $4,800 contingency fund transfer related to Rent Ready, removal of $13,800 related to the Nelsonville water quality project, and a reduction of $20,000 of fund balance related to general insurances.

• Personnel services related to miscellaneous employee benefits for sick leave conversion payouts increase $50,000 offset by a decrease in anticipated unemployment of $30,000.

• Contractual services decrease $18,394 or 5.5% due to the removal of CAD maintenance support for outside agencies and a reduction in anticipated legal services which were offset by an increase of $19,702 related to animal control program costs to be paid to the Humane Society of Portage County based on the annual June CPI increase of 5.4%.

• Fixed charges for insurance and additional deductible payments decreased $14,199 or 3.9%

• Grants, contributions, and indemnities decrease $14,250 or 11.6% due to the removal of the 2021 purchase carryover funds related to emergency service calls to Energy Services and the addition of employee recognition items which were previously listed in the County Executive budget.

• Transfers to other funds decrease due to the removal of transfers

related to contingency fund requests and 2021 one-time vacation payouts.

NON–DEPARTMENTAL


CONTRACTED SERVICES


Humane Society of Portage County 294,594 Flexible Spending Benefit Administration 8,249 Legal Services 5,000 Software Licensing 3,380 Lexipol Cost Sharing with WCMIC 2,200 Fire Protection Services 1,500 Insurance Broker Services 1,000 Total 315,923 FIXED CHARGES Insurance 346,780 GRANTS, CONTRIBUTIONS AND INDEMNITITES North Central Wisconsin Regional Planning Commission 42,000 Portage County Business Council 25,000 Emergency Services 19,000 Employee Recognitions 5,750 Rent Ready 4,800 Stevens Point Area Convention & Visitors’ Bureau 2,000 CAP Services, Inc. 2,000 Portage County Historical Society 2,000 Amherst Fair Association 2,000 Rosholt Fair Association 2,000 2-1-1, United Way of Portage County 2,000 Total 108,550

CAPITAL OUTLAY

Description Amount

None

2022 revenues by classification – general government

Documents