Manitowoc County WI Adopted Annual Budget TABLE OF CONTENTS

Manitowoc County, WI 2009 Adopted Annual Budget TABLE OF CONTENTS Manitowoc County, WI - 2009 Adopted Budget 2009 Executive’s Transmittal Letter............................................................................................ ii Manitowoc County 2009 Proposed Budget - Pie Chart ............................................................... 1 Budget Summary General Fund – Component Parts of the Tax Levy & Rate ............................ 2 Fund Balance Summary – All Budgeted Funds........................................................................... 3 GOVERNMENTAL FUNDS SUMMARIES General Fund ............................................................................................................................... 4 Human Services Special Revenue Fund ................................................................................... 10 Highway Roads & Bridges Special Revenue Fund.................................................................... 13 Solid Waste Recycling Special Revenue Fund.......................................................................... 14 Waste Disposal Operations Special Revenue Fund.................................................................. 15 Aging Resources Special Revenue Fund .................................................................................. 16 Soil & Water Conservation Special Revenue Fund ................................................................... 17 Expo Special Revenue Fund ..................................................................................................... 18 Debt Service Fund ..................................................................................................................... 19 Capital Projects Fund ................................................................................................................ 20 PROPRIETARY FUNDS SUMMARIES Health Care Center Enterprise Fund ......................................................................................... 21 Highway Enterprise Fund .......................................................................................................... 22 Information Systems Internal Service Fund............................................................................... 23 MISCELLANEOUS SUMMARY DATA & SCHEDULES Summary of Shared and Restructured Positions 2007-2009 .................................................... 24 Changes in positions from January 1, 2008 – January 1, 2009 FTE Report ............................. 27 2009 Full Time Equivalent Report (FTE) by Department........................................................... 28 Comparison of Selected Positions Wage & Fringe Benefits 2004, 2006, 2008 and 2009......... 35 Equalized Value, Tax Levy, & Tax Rate History 1977-2009...................................................... 36 Adopted Expenses Revenues and Tax Levy by Department .................................................... 37 State of Wisconsin Tax Rate and Levy Limit Calculation Worksheets ...................................... 38 Apportionment of County Taxes Worksheet .............................................................................. 41 Combined Schedule of Outstanding Long Term Obligations..................................................... 42 Combined Schedule of Debt Service By Issue .......................................................................... 43 Outlay Items included in the 2009 Adopted Budget with 2008 Amounts for comparison .......... 48 Resolution Adopting 2009 Budget and Property Tax Levy ........................................................ 51 Executive’s Partial Veto Message to County Board .................................................................. 58 Special County Board Meeting Minutes to take up Executive’s Partial Veto ............................. 61 Adopted Expenditures / Revenues and Tax Levy By Fund Worksheet ..................................... 62 i Office of the County Executive Bob Ziegelbauer, County Executive Manitowoc County Courthouse 1010 S. 8th Street Manitowoc WI 54220 Office: 920.683.5107 Cell: 920.323.7497 bobziegelbauer@co.manitowoc.wi.us www.bobziegelbauer.com Accountability Respect Customer Service October 7, 2008 Members of the Manitowoc County Board of Supervisors and Citizens of Manitowoc County: Enclosed for your review and consideration is my proposed 2009 Manitowoc County Budget. You will find that it is a budget that continues the much needed restructuring of County operations, and holds the line on the growth of expenditures and property taxes for the already overburdened taxpayers of Manitowoc County. There are plenty of issues that make this difficult. Energy, salaries, fringe benefits, and health care costs are growing much faster than our revenues. However our focus continues to be on providing the basic services that the people depend on us for, at the highest possible quality, in a way that is sustainable and affordable for years to come. Holding the Line on Taxes for Manitowoc County Taxpayers This proposed budget calls for a tax levy of $27,894,138.17 which is 2.0% greater than last year’s levy of $27,347,206.65. Property tax values attributable to new construction have increased 1.44% this past year. However since the proposed tax levy growth is slightly more than that, the typical County taxpayer will see a tiny increase of approximately one half of one percent in the County tax portion of his or her property tax bill. As a result, the composite tax rate for County property tax purposes is $5.4978320 per thousand of equalized value, down from $5.6195180 last year. Our Employees are the Key to Our Success First, my report to you would not be complete if I did not comment on the quality of all 438 employees of Manitowoc County government. I continue to be impressed with how dedicated they are to their work and how well they do it. They provide the core ingredient that will allow us to continue to move forward to provide high quality services to the people of Manitowoc County in the future. We all will keep doing our best to deliver a county government that you all can be proud of. www.manitowoccounty.org ii Restructuring Manitowoc County Operations Continues This budget continues the restructuring of basic County operations that began two years ago. My proposal is good news for the taxpayers of Manitowoc County now, but the future remains full of challenges for us. We need to continue to reshape our expectations of local government to focus on those core functions that citizens depend on us to provide and not spread our scarce resources among areas where the private sector or other agencies can provide quality services. Our responsibility to taxpayers demands that we refrain from asking them to bear a higher burden than is absolutely necessary. One way to do that is by closely reexamining existing spending whenever we get the opportunity to do so. Perhaps the biggest challenge we face in the public sector is continuing to provide quality services in the face of rapidly growing personnel costs. It’s a challenge we gladly accept. We have implemented a practice of reviewing every position whenever it becomes vacant with an eye toward reducing positions, combining duties, and reshaping departments. In doing this we are also determined to do everything we can to help our employees be more productive utilizing advances in technology and being responsive to their suggestions on how we can realign processes to help them in any way we can. Throughout the County as opportunities arose we have consolidated resources in order to further increase operating efficiencies and will continue to do so. As always, personnel costs and providing vital or mandated services continue to be the challenges that shape our budget priorities. In the 2007 budget we eliminated nearly 21 fulltime equivalent positions as a stop gap measure to buy time to work on the Health Care Center issue. For 2008, several were reinstated in conjunction with our restructuring plan and in fulfilling our responsibilities to public safety. We added a much needed supervisor position in the Joint Dispatch Center, one in the Jail, and three of the seven positions previously cut from the Highway Department. For 2009 this process continues. Other authorized but vacant positions in other County departments may or may not be refilled throughout the year as needs arise. (Attached in the miscellaneous section are exhibits which describe those costs and the measures we have implemented and how the total costs of selected positions have grown relative to the rate of inflation.) Our Health Savings Account based health insurance plan implemented in 2007 has helped us make an important first step in containing those costs and holds great promise for the future by utilizing competitive market dynamics in conjunction with the power of individual health care consumers managing their own money. Our employees will be wealthier benefiting from dramatically reduced out of pocket costs for health care coupled with a valuable long term savings plan for their future; and healthier because of the many incentives for preventative care and wellness programs that will benefit them directly. For taxpayers, the good news is that we will spend much less on health insurance in 2009 than we would have if this change had not been made. www.manitowoccounty.org iii Other restructuring projects that we began in 2007 and 2008 continue. A new Assistant Veteran’s Service Officer will begin work this month and continue the progress in addressing the backlog that had been accumulating there for nearly two years prior to last Fall. Looking ahead to 2009 with the addition of these staff resources we look to see a dynamic Veteran’s Service Department that will provide high quality services to these important customers in a variety of ways never seen here before. The adjacent Aging and Disability Resource Center (ADRC) will be the focal point for the State of Wisconsin’s new “Family Care” program when it begins here in 2010. Our staff there is expanding their focus to provide needed services in a wide range of new areas. Successful Sale of the Health Care Center Last year we made the difficult decision to turn the operations of the Health Care Center over to a private sector operator. The sale was finalized at the end of February. That decision has turned out very well so far. The newly constituted facility, the Manitowoc Health and Rehabilitation Center is operating smoothly continuing to provide high quality nursing home and rehabilitative services to the people of Manitowoc County. The “Safety Net Accountability Board” created at the time of the sale continues to monitor progress in providing services. At the time of the sale there was some concern about costs potentially being shifted to other areas of the County budget in order to serve the safety net population. Those concerns have so far proven to be unfounded. In 2008 we experienced one very unique safety net case which so far has cost less than $40,000, a real cost to be sure but much less than the millions of dollars of operating losses that were being sustained there year after year. Major Maintenance Projects Planned For years our financial challenges have also made it difficult to find the resources to properly maintain county facilities. The funds from the sale of the Health Care Center and the freeing up of resources that previously were needed to fund operating losses there can now be redirected to other needs. This will begin to be addressed more aggressively in the coming year. My budget proposal contains over $3,000,000 for rehabilitative maintenance projects at the Courthouse and approximately $1,150,000 for the replacement of a vital jail security system. Both projects are long overdue and part of our overall obligation to take care of existing County facilities. In the next few years we will continue to follow through on that responsibility by updating the entire County communications systems with current technology, at a cost that may turn out to be nearly $10,000,000, to meet federal regulatory requirements. www.manitowoccounty.org iv Funding Major Projects Without New Debt When the Health Care Center was sold for $5,925,000 in February we promised that the funds from the sale would be used to reduce County debt. Since that transaction occurred we have been advised by our bond counsel that according to IRS regulations we could either enter into a relatively expensive escrow agreement to deposit the funds with a financial institution in order to defease the debt, or use the proceeds to fund future capital projects. As a result, in order to comply with these regulations in an efficient manner we have proposed to use these funds to finance current and proposed capital projects; and to the extent that this reduces the need for current tax levy or borrowing, the freed up funds will be used to pay debt service. The effect of this is to fulfill our pledge by funding a number of important projects this year that would otherwise require new borrowing without adding to County indebtedness. Economic Development Corporation Funding My budget also contains a proposal to contribute the requested $65,632 to the Manitowoc County Economic Development Corporation (EDC). However there is an important caveat. The EDC is a fine group but it is also important to note that in the past 4 years they have been funded with public money in excess of three quarters of a million dollars, nearly half of their total operating budgets. When an organization accepts significant amounts of tax money to do the people’s business it owes the kind of openness to scrutiny that public entities follow. This is an important principle. As we seek to continue to transform County government, openness and increased transparency to taxpayers is at the heart of it. Economic development is an issue of importance, one that will benefit from that sunlight that public access brings. Therefore it is very important that the services agreement between local governmental bodies and the Economic Development Corporation be changed to bring the EDC under the auspices of the “open meetings and public records” laws. The notion that the work of the EDC must be done in secret is simply untrue. There are no confidential matters that cannot be handled in an appropriate way under the law. Currently the public isn’t even routinely made aware of when meetings are taking place, much less their content. It comes down to this, if we are going to commit major amounts of tax money to an organization which has as its primary mission fostering economic development it is absolutely essential that the press and the public have the same kind of access to that organization that it does with any other governmental body. Openness isn’t an intrusion or an inconvenience. It’s our responsibility to the people and the law. www.manitowoccounty.org v The EDC does good work, but in matters like this we simply must hold ourselves to this appropriately high standard, not lower it for the sake of convenience. Those who ask for the public’s money to conduct public business must also accept the oversight that comes with it. That’s the openness all taxpayers have a right to expect from us as their elected officials. Calling for that access is not an accusation, it’s meeting our responsibility. The “open meetings and public records laws” are not a burden. Local government throughout the State deal with them every day, and when sensitive information is being discussed, when confidentiality is required, the law allows for it in a business like way. Economic development is a vital issue. There simply is no compelling argument for keeping the public out. We will all benefit from increased awareness of how our tax dollars are spent. It should not happen behind closed doors. The recently decided Wisconsin State Supreme Court case (State v. Beaver Dam Area Development Corporation, 2008 WI90 28.) provides strong indications that the Manitowoc County Economic Development Corporation is in fact a quasi-governmental corporation subject to Wisconsin “open meetings” and “public records” laws. I have asked the County Corporation Counsel to advise us on whether or not the EDC is subject to the Wisconsin “open meetings” and “public records” laws. His response speaks for itself. Now it is our responsibility and that of the other local governmental bodies to follow this clear interpretation of the law. As a result I am including the funding for the EDC in my budget proposal but conditioning the payment to them on their agreement to be bound by the Wisconsin “open meetings” and “public records” laws. Promoting a Growing Economy by Holding the Line on Tax increases Finally, I sincerely believe that the most important thing we can do to encourage increased prosperity and economic development in Manitowoc County is to protect the economic climate by holding the line on taxes while providing high quality, sustainable, necessary public services in a way that is affordable to taxpayers. That continues to be my primary focus. Containing the growth of the tax burden is the very best single thing we can do to promote a climate for continued growth and development. This budget proposal accomplishes that. Together we are going to work to continually improve the quality of local government in our community. As always, don’t hesitate to call on me if I can ever be of any assistance to you. Bob Ziegelbauer County Executive www.manitowoccounty.org vi Where the Money Goes % Expenditures by Function Manitowoc County 2009 Adopted Budget Graphical Representation Total Expenses = $83,949,198 Culture Education Recreation 2.7% Conservation & Development 1.9% General Government 11.1% Health & Human Services 45.8% Debt Service 4.1% Public Safety 16.0% Contingency 0.0% Capital Projects 5.2% Public Works 13.3% Where the Money Comes From % Source of Total Revenue Licenses & Permits 0.4% Public Charges for Service 6.2% Fines, Forfeitures, Penalties 0.7% Intergovernmental Charges 12.2% Other Revenue 2.5% Intergovern. Grants & Aids 41.9% Where the Money Goes % Expenditures by Object Other 0.7% Debt Service 4.1% Supplies 6.8% Contingency 0.0% S:\2009 Adopted Budget\Adopted Book 2009\[Piechart Adopted 09.xls]Graphs 11/28/08 9:22 1 Contracted Services 44.5% Fixed 1.5% Property Taxes 35.6% Other Taxes & Assessments 0.4% Outlay 1.2% Personal Services 41.2% Budget Summary - General Fund Estimated Experience 2008 Percent Increase or (Decrease) Budget 2008 Adopted 2009 GENERAL FUND: EXPENDITURES: General Government Public Safety Public Works Health & Human Services Culture,Education,Recreation Conservation/Development Total Expenditures $ $ $ $ $ $ $ 7,746,104 12,654,136 941,696 2,945,015 2,373,317 816,761 27,477,029 $ $ $ $ $ $ $ 7,773,641 12,674,739 1,011,457 2,977,962 1,493,507 823,699 26,755,005 $ $ $ $ $ $ $ 7,690,353 13,394,431 801,596 3,029,701 1,286,946 845,606 27,048,633 -0.72% 5.85% -14.88% 2.88% -45.77% 3.53% -1.56% REVENUES: Property Taxes Other Taxes Intergovern Grants & Aids License & Permits Fines,Forfeitures,Penalties Public Charges for Service Intergov. Chgs for Service Other Revenue Total Revenues OTHER FINANCING SOURCES (USES) NET: Transfers In (Out) or Fund Balance Applied/(Retained) Total Revenue & Other Sources $ $ $ $ $ $ $ $ $ 14,562,837 304,720 8,364,512 324,000 383,050 1,959,478 312,580 1,102,030 27,313,207 $ $ $ $ $ $ $ $ $ 14,562,837 304,720 7,798,361 329,335 365,005 2,362,266 373,996 1,147,178 27,243,698 $ $ $ $ $ $ $ $ $ 14,834,083 304,720 7,335,827 322,650 383,000 2,326,629 324,889 1,136,380 26,968,178 1.86% 0.00% -12.30% -0.42% -0.01% 18.74% 3.94% 3.12% -1.26% $ $ (2,051,470) 25,261,737 $ $ (2,105,834) 25,137,864 $ $ 80,455 27,048,633 Component Parts of the Tax Levy & Rate With Comparative Figures for Last Year Operations 2008 Adopted Tax Levy 2008 Adopted Tax Rate * 2009 Adopted Tax Levy 2009 Adopted Tax Rate * Difference: 2009 vs. 2008 Tax Levy Levy % Change 2009 vs. 2008 Tax Rate * Rate % Change $23,408,695.12 $4.810202 $25,007,340.73 $4.928855 Special Levies Library Bridge Aid $959,979.00 $0.197264 $886,812.00 $0.174787 $357,640.53 $0.073491 $78,355.44 $0.015444 Debt Service $2,620,892.00 $0.538561 $1,768,498.00 $0.348564 Totals $27,347,206.65 $5.619518 $27,741,006.17 $5.467650 $1,598,645.61 6.83% $0.118653 2.47% ($73,167.00) -7.62% ($0.022477) -11.39% ($279,285.09) -78.09% ($0.058047) -78.99% ($852,394.00) -32.52% ($0.189997) -35.28% $393,799.52 1.44% ($0.151868) -2.70% * Rate Expressed as per $1,000 of Equalized Value 2 2009 BUDGET/FUND BALANCE SUMMARY - ALL BUDGETED FUNDS Estimate as of Oct. 1, 2008 General Fund Fund 100 7,168,393 3,823,490 12,134,095 14,834,083 27,048,633 (80,455) Human Services Fund 200 (1,118,371) Highway Fund 201 99,488 Recycling Fund 202 85,459 Solid Waste Fund 203 259,200 Aging Services Fund 205 380,817 Soil & Water Con. Fund 207 54,929 Estimated Fund Balance 01/01/2009 Portion Estimated as Undesignated 01/01/2009 Budgeted REVENUES Required Tax Levy Budgeted EXPENDITURES Excess Revenue Over (Under) Expenditures 26,021,480 7,462,206 33,483,686 0 * 1,521,087 2,807,055 4,328,142 0 628,000 417,862 1,045,862 0 855,000 10,000 865,000 0 1,826,222 71,003 1,922,225 (25,000) 466,026 312,858 778,884 0 Operating Transfers In Fund Balance Applied Operating Transfers (Out) Fund Bal. (Retained) Estimated Fund Balance 12/31/2009 Portion Estimated as Undesignated 12/31/2009 0 0 7,087,938 3,743,035 0 0 (1,118,371) 892,000 (892,000) 99,488 0 0 85,459 0 0 259,200 0 25,000 355,817 0 0 54,929 Estimated Fund Balance (**) 01/01/2009 Estimated Undesignated 01/01/2009 Budgeted REVENUES Required Tax Levy Budgeted EXPENDITURES Bond Proceeds Excess Revenue Over (Under) Expenditures Operating Transfers In Fund Balance Applied Operating Transfers (Out) Fund Bal. (Retained) Estimated Fund Balance 12/31/2009 (*) Estimated Undesignated 12/31/2009 (*) Includes $78,355.44 in Bridge Aid Petitions (**) For the Health Care Center, Highway 607 and Info Systems, the term Fund Balance is referring to Net Assets. A = Plus $3,991.22 in Illegal Real Estate Tax Charge Backs not listed in any of the Budgeted Funds. Total Tax Levy is $27,741,006.17 3 Expo SRF 225 (156,557) Debt Service 301 1,111,646 Capital Projects Health Care Center Various Funds Fund 502 (**) 468,251 5,991,758 Highway Fund 607 (**) 11,126,914 Info Systems Fund 601 (**) 952,043 Grand Total Reported Funds 26,423,970 3,823,490 50,072,353 27,737,015 83,949,198 0 (6,139,830) 901,100 53,450 939,279 0 15,271 0 1,768,498 3,460,498 0 (1,692,000) 110,000 0 4,343,000 0 (4,233,000) 3,393 0 0 0 3,393 4,125,905 0 4,125,905 0 0 1,480,045 0 A 1,608,084 0 (128,039) 0 0 (141,286) 895,393 0 315,039 4,233,000 0 468,251 0 (5,128,393) 866,758 0 0 11,126,914 0 128,039 824,004 6,020,393 (5,867,354) 20,284,140 3,743,035 GOVERNMENTAL FUNDS DETAIL SUMMARIES General Fund Human Services Special Revenue Fund Highway Roads & Bridges Special Revenue Fund Solid Waste Recycling Special Revenue Fund Waste Disposal Special Revenue Fund Aging Resources Special Revenue Fund Soil & Water Special Revenue Fund Expo Special Revenue Fund Debt Service Fund Capital Projects Fund Manitowoc County, WI GENERAL FUND SUMMARY Percent Increase or (Decrease) 1.86 0.00 (12.30) (0.42) (0.01) 18.74 3.94 3.12 (1.26) Experience 2007 REVENUE: Property Taxes Other Taxes Intergovern Grants & Aids License & Permits Fines,Forfeitures,Penalties Public Charges for Service Intergov. Chgs for Service Other Revenue Total Revenue EXPENDITURES: General Government Public Saftey Public Works Health & Human Services Culture,Education,Recreation Conservation/Development Total Expenditures Excess Revenue Over(Under) Expenditures OTHER FINANCING SOURCES (USES): Transfer To Human Services SRF Transfer To Expo SRF Transfer To Debt Service Fund Transfer To Health Care Centet EF Total Other Financing Items Excess Revenue & Other Sources Over (Under) Expenditures & Other Uses Fund Balance - January 1 Fund Balance - December 31 ALLOCATION OF FUND BALANCE: Resrvd-Property Taxes Resrvd-Mortgage Receivable Resrvd-Prepaid Items Resrvd-Inventory Unres/Desig-Airport Unres/Desig-Mapping Unres/Desig-Area Plan PP Unres/Desig-Area Plan PP Unres/Desig-Public Health Unres/Desig-Veterans Srv Unres/Desig-Emergency Mgmt Training Gr Unres/Desig-EDC Gran Unres/Desig-Lnd Rec Modern Unres/Desig-Vehicle Pool PW Unres/Desig-Emgt Hazmat Unres/Desig-UW Extension Unres/Desig-County Board Unres/Desig-Elections Unres/Desig-Wetlands Mitigation Unres/Desig-JDC Project Unres/Desig-PW--PBX Project Unres/Desig-Future Cap Proj Unres/Desig-Communication Proj. Engineer Unreserved/Undesigna Total EXPENDITURES RESTATED BY OBJECT: Experience 2007 0 18,301,765 4,900,034 1,451,482 134,662 1,816,273 26,604,216 13,005,579 418,858 7,448,714 327,775 335,616 2,658,565 319,210 1,523,780 26,038,098 Budget 2008 14,562,837 304,720 8,364,512 324,000 383,050 1,959,478 312,580 1,102,030 27,313,207 Six Months Experience 2008 14,562,837 179,982 1,510,362 120,038 156,857 1,057,854 174,750 455,098 18,217,777 Estimated Experience 2008 14,562,837 304,720 7,798,361 329,335 365,005 2,362,266 373,996 1,147,178 27,243,698 Adopted 2009 14,834,083 304,720 7,335,827 322,650 383,000 2,326,629 324,889 1,136,380 26,968,178 7,655,199 12,298,443 1,137,843 2,976,853 1,591,157 944,721 26,604,216 (566,117) 7,746,104 12,654,136 941,696 2,945,015 2,373,317 816,761 27,477,029 (163,822) 3,782,464 6,369,995 381,714 1,443,382 1,210,375 484,540 13,672,470 7,773,641 12,674,739 1,011,457 2,977,962 1,493,507 823,699 26,755,005 488,693 7,690,353 13,394,431 801,596 3,029,701 1,286,946 845,606 27,048,633 (80,455) (0.72) 5.85 (14.88) 2.88 (45.77) 3.53 (1.56) (934,725) (110,500) 0 0 (1,045,225) (15,050) 0 0 (2,036,420) (2,051,470) (15,050) 0 (876,946) (1,213,838) (2,105,834) 0 0 0 0 0 (1,611,342) 10,396,876 8,785,534 (2,215,292) 8,785,534 6,570,241 (1,617,141) 8,785,534 7,168,393 (80,455) 7,168,393 7,087,938 1,365,180 99,000 14,516 4,651 10,216 25,426 32,904 15,321 55,870 32,401 56,250 0 207,140 36,627 165,892 16,705 1,118 23,000 198,311 107,933 79,223 44,519 840,000 5,353,331 8,785,534 1,365,180 99,000 14,516 4,651 10,216 25,426 32,904 15,321 55,870 32,401 56,250 0 207,140 36,627 165,892 16,705 1,118 23,000 198,311 107,933 79,223 44,519 840,000 3,138,039 6,570,241 1,365,180 99,000 14,516 4,651 10,216 25,426 32,904 15,321 55,870 32,401 56,250 (87,300) 207,140 36,627 165,892 16,705 1,118 23,000 198,311 107,933 79,223 44,519 840,000 3,823,490 7,168,393 1,365,180 99,000 14,516 4,651 10,216 25,426 32,904 15,321 55,870 32,401 56,250 (87,300) 207,140 36,627 165,892 16,705 1,118 23,000 198,311 107,933 79,223 44,519 840,000 3,743,035 7,087,938 Percent Increase or (Decrease) (100.00) 7.41 3.65 4.40 60.28 (68.77) (1.56) Contingency Personal Services Contracted Services Operation & Maintenance Fixed Charges Outlay Total Expenditures Six Months Budget Experience 2008 2008 239,769 0 18,035,054 9,399,195 4,801,811 2,935,483 1,560,414 701,928 142,968 119,420 2,697,013 516,443 27,477,029 13,672,470 General Fund Continued Estimated Experience 2008 239,769 18,434,584 4,879,994 1,507,961 160,963 1,531,734 26,755,005 Adopted 2009 0 19,371,015 4,977,096 1,629,087 229,143 842,292 27,048,633 4 Manitowoc County, WI GENERAL FUND REVENUE Percent Increase or (Decrease) Revenues 2007 REVENUE RESTATED BY OBJECT: Property Taxes Property Taxes Total Property Taxes Other Taxes Occupational Taxes Forest Crop Tax Managed Forest Land Sales Tax Interest on Taxes Total Other Taxes Intergovern Grants & Aids Fed HAVA Voting Grant Bullet Proof Vest Prgm Grant Homeland Security Grant HUD - Crt Hse Dome Eng State Shared Revenue State Computer Aid Clerk Ct Support Reimb Clerk Ct GAL Reimb Register Probate GAL Reimb Reg Deeds Land Info Grant Public Defender Discvry F Training/Conf Reimb Snowmobile Law Enforce Water Safety Patrol Metro Drug/OJA Victim Witness Assist EMPG Fund EPCRA Grant Emgt FEMA Travel Stipen Emgt LEPC Equip Grant Emgt Trng Grant EM-HomeLand Sec 4-Equip EM-HomeLand Sec 2-Equip EM-HomeLand Sec 3-Equip WMD Exercise Grant Hospital Decon Grant Engineering Study Grant EM-Homeland Sec '05 Equip Wireless 911 Proj Grant Citizen Corps Grant Interop Communications INS Video Grant DNA Sample Reimb Grant OJA-Fast ID Fingerprint Grnt Crime Reporting IBR System Juvenile Secure Det Reg Data State Project Aid Other State Aid AG Clean Sweep Program Household Hazardous Waste Drug Disposal Grant DOT Safe Communities Grant Lead Poison Preventn Grant Maternl Child Hlthy Start DOH Radiation Protection WIC Program IAP Immunization Grant Pedestrian Safety Children Special HCN Adult Hlth Screen IIIF PHS Radon Info Grant Well Water Testing Contract Cancer Control Grant TCB Grant PHS Prevention Block Grt PHS Alliance for WI Youth Grant Wisconsin Wins Grant EIDP(Early ID Pregncy) Asthma Coalition Grant Bioterrorism Grant PHS Bioterrorism 24/7 Coverage Pandemic Influenza Pocan (State GPR) PHS Beach Test Grant KIDS Can Grant Child Suprt Program Aid Child Suprt Prg Aid Fed Mtch Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 13,005,579 13,005,579 14,562,837 14,562,837 14,562,837 14,562,837 14,562,837 14,562,837 14,834,083 14,834,083 1.86 1.86 893 558 12,265 137 405,006 418,858 1,000 90 3,500 130 300,000 304,720 0 26 2,615 79 177,263 179,982 1,000 90 3,500 130 300,000 304,720 1,000 90 3,500 130 300,000 304,720 0.00 0.00 0.00 0.00 0.00 0.00 4,196 0 4,205 3,500 0 183,299 0 0 4,208,763 4,207,646 124,512 75,000 267,711 267,000 41,520 42,000 15,500 15,500 300 300 10,334 8,000 24,884 34,000 8,008 7,000 2,497 7,000 24,780 25,000 59,416 60,000 32,645 30,874 21,967 22,171 0 0 9,978 10,000 18,470 4,550 0 0 0 0 0 0 0 0 0 0 0 0 0 0 213,843 213,600 0 16,386 0 165,581 0 0 1,640 0 0 0 0 0 0 0 720,548 500,000 0 0 10,000 27,000 34,000 42,000 0 10,000 5,000 0 10,412 11,525 31,245 34,041 5,712 4,550 233,369 205,000 20,308 20,308 0 0 0 0 0 0 9,405 9,876 9,925 10,000 21,668 25,131 49,311 49,311 9,909 9,909 0 0 0 0 2,870 (2,870) 0 0 38,749 63,222 0 0 40,065 26,315 73,994 81,367 7,824 7,200 0 0 753,757 733,957 0 54,747 General Fund Continued 0 2,965 0 0 0 0 133,691 0 0 0 3,381 23,029 0 3,609 21,931 33,278 47,962 11,086 0 0 (62) 0 0 0 0 0 0 0 278,528 0 74,792 0 0 0 0 0 67,162 0 0 0 0 0 6,982 16,980 1,771 95,198 10,164 0 0 0 4,938 5,477 14,833 25,482 6,966 0 0 1,435 226 120,223 0 14,353 40,552 0 0 435,140 0 0 2,965 182,000 34,000 4,207,647 115,764 264,880 40,000 15,500 300 8,000 34,000 7,000 3,609 21,931 57,611 47,962 22,171 0 10,000 4,550 0 0 0 0 0 0 0 278,528 0 74,792 0 2,280 0 0 0 534,246 0 14,000 47,000 10,000 500 11,525 34,041 4,550 247,548 20,308 0 0 0 9,876 10,000 26,890 55,525 9,909 0 0 2,850 1,432 149,061 0 16,745 81,367 8,100 0 870,280 0 0 3,000 0 0 4,924,550 100,000 261,000 37,500 15,500 300 8,000 34,000 7,000 3,000 18,000 60,000 48,968 22,910 0 10,000 0 0 0 0 0 0 0 0 3,900 0 0 0 0 0 0 0 250,000 0 36,000 64,000 0 0 11,525 34,041 5,000 247,548 20,327 0 0 0 9,876 10,000 26,890 11,556 9,711 0 0 2,870 1,500 59,143 0 0 81,367 8,100 0 731,292 67,987 (14.29) (100.00) 17.04 33.33 (2.25) (10.71) 0.00 0.00 0.00 0.00 0.00 (57.14) (28.00) 0.00 58.61 3.33 0.00 (100.00) (98.17) (100.00) (100.00) (50.00) 33.33 52.38 (100.00) 0.00 0.00 9.89 20.76 0.09 0.00 0.00 7.00 (76.57) (2.00) (200.00) (6.45) (100.00) 0.00 12.50 (0.36) 24.18 5 Manitowoc County, WI GENERAL FUND REVENUE Percent Increase or (Decrease) 0.00 10.85 (100.00) 0.00 (100.00) 7.94 (12.30) Revenues 2007 Intergovern Grants & Aids Continued Veterans Srv Aid Snowmobile Trail Aid Dingel/Johen-Rec Silver Lake Waterways Stewardship Grant UW Extension Aid Shooting Sports Equip Grant Discovery Farm Proj Grants Boomerang Grant UWX UW-NE Dist Grant for S.Field Co-Parenting Grant TEAM Grant Project Supplies Grants Cons Aids Staffing All Hazards Mitigation Plan Smart Growrh State Revenue DNR Grant Coastal Management Grant Ag Watershed Improv Network SHF-Other State Rev St Pymt in Lieu of Taxes Total Intergovern Grants & Aids License & Permits Marriage License Fees Work Permit Fees Conservation License Fees Passport Fees Passport Photo Fees Sanitary Permit Fees WI Fund Application Fees Sanitary Maint Fee Septic Plan Review Zoning Location/Bldg Permit Animal Waste Stor Permit Bd Adj Variance Fees Zoning Fees Other Lic & Permit Fees Reclamation Permit Fee Total License & Permits Fines,Forfeitures,Penalties Land Use Value Penalty Parking Violation Co Ordinance Forfeiture Co Share State Fines Total Fines,Forfeitures,Penalties Public Charges for Service Treas Service Fees Computer Access Fees County Clerk Revenue Family Court Fees ROD Official Copies Real Estate Transfer Fees ROD RE Recording Fees UCC Certified Copy Fees RE Certified Copy Fees Birth/Death/Mar-Copy Fees DILHR Fees Land Records Modern Fees Electronic Access Fees ROD RE Document Rec Vital Record Expedite Fee ROD GIS-Product Sales Court Fees County Share CS Rec/Disbursement Fee Vital Records Collection Fee Counseling Srv Fee Probate Fees-County Probate Fees-GAL Probate Fees-Other Mapping Plan Fees SVRS Voter Lists Sheriffs Fees Sheriffs Copy Fees Photo Lab Sales Inmate Phone Rev Reserve Deputy-Non Cty Fnct Prisoners Board Prisoners Board-Other Co 13,000 61,716 5,750 0 104,663 0 0 0 0 0 0 0 1,800 0 17,584 0 0 2,584 15,000 30,735 12,642 7,448,714 Budget 2008 13,000 55,275 0 0 949,050 0 0 0 0 0 0 0 0 1,591 0 0 0 0 0 12,000 12,600 8,364,512 Six Months Experience 2008 13,000 (441) 0 0 (20,863) 0 0 0 0 0 0 0 0 3,000 0 0 0 0 0 0 13,593 1,510,362 Estimated Experience 2008 13,000 61,275 0 0 106,250 0 0 0 0 0 0 0 0 3,000 0 0 0 0 0 0 13,593 7,798,361 Adopted 2009 13,000 61,275 0 0 0 0 0 0 0 0 0 0 0 1,591 0 0 0 0 0 0 13,600 7,335,827 9,280 1,623 479 17,700 1,330 87,080 267 99,754 27,675 15,525 0 7,000 17,069 0 42,994 327,775 10,000 1,000 500 15,000 1,000 80,000 3,500 90,000 25,000 30,000 0 10,000 21,000 0 37,000 324,000 4,505 508 200 9,310 1,750 26,745 4,069 1,905 9,805 6,500 0 8,750 7,981 0 38,010 120,038 10,000 1,200 450 18,000 3,000 76,500 10,000 100,000 27,675 14,500 0 10,000 20,000 0 38,010 329,335 10,000 1,200 450 18,000 3,000 75,000 7,000 100,000 25,000 15,000 0 10,000 20,000 0 38,000 322,650 0.00 20.00 (10.00) 20.00 200.00 (6.25) 100.00 11.11 0.00 (50.00) 0.00 (4.76) 2.70 (0.42) 3,578 35 171,148 160,855 335,616 3,000 50 200,000 180,000 383,050 0 5 83,105 73,747 156,857 3,000 5 190,000 172,000 365,005 3,000 0 200,000 180,000 383,000 0.00 (100.00) 0.00 0.00 (0.01) 4,456 1,525 20 0 19,458 275,649 183,992 0 2,284 51,158 1,315 88,845 38,365 4,370 750 4,207 204,807 0 0 17,765 36,697 18,409 0 0 0 97,138 1,101 2,558 35,239 9,785 199,744 669,854 3,500 1,199 1,800 925 50 18 0 0 20,000 10,437 130,000 65,432 180,000 96,753 0 0 1,300 1,124 50,000 23,016 1,000 1,295 90,000 46,915 40,000 18,513 3,000 2,688 800 210 4,000 1,525 202,300 106,465 0 0 0 0 17,000 8,473 32,000 11,291 18,000 14,197 0 0 0 0 0 170 80,000 45,317 1,000 588 1,500 1,401 15,000 7,214 5,000 1,931 205,000 85,266 281,783 230,795 General Fund Continued 2,400 1,800 50 0 20,000 130,000 180,000 0 2,000 50,000 1,800 90,000 35,978 4,000 400 3,000 209,000 0 0 16,916 32,000 20,000 1,000 0 170 90,000 1,300 2,500 14,000 5,000 214,700 551,850 2,400 1,800 50 0 20,000 130,000 180,000 0 1,300 50,000 1,800 90,000 36,000 4,000 400 4,000 204,000 0 0 17,000 32,000 16,000 3,000 0 0 90,000 1,000 2,000 14,000 6,000 205,000 551,000 (31.43) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 80.00 0.00 (10.00) 33.33 (50.00) 0.00 0.84 0.00 0.00 (11.11) 12.50 0.00 33.33 (6.67) 20.00 0.00 95.54 6 Manitowoc County, WI GENERAL FUND REVENUE Percent Increase or (Decrease) 0.00 120.00 13.33 70.93 (46.62) 41.67 0.00 0.00 0.00 0.00 27.27 1566.67 0.00 7.10 6.67 12.00 0.00 6.75 31.94 0.00 0.00 0.00 0.00 18.74 Revenues 2007 Public Charges for Service Continued Juvenile Detenion Charges School Liaison Officer GPS Inmate Fees Contracted Police Srvs St Criminal Alien Asst Prog Hazmat Team Respons Chgs Nuke Plant Revenues Nuclear Plant Persnl Serv Sale of Civil Def Supp Training Registration Fees Coroner Fees Jail Booking Fee Per Diem Jail Charge Medical Reimbursements Jail Expense Reimbursements Jail Transfer Fee PHS American Lung Assoc. PHS Charges PHS Environment Hlth Chgs PHS Flu Clinic Rev Interpretation PHS License Fee DOH Agent PHS License Fee DOA Agent PHS School Inspection Fee PHS Mercury Award Well Water Testing Fees Medicaid-Medical Assist CS Support & Maintenance UW Ext Meeting/Trng/Pamph UW Ext Bulletins-State UW Ext Materials Testing UW Ext Parenting-1st Year UW Ext E.D.Resource Mgmt Grt Sale of Salvage Materials PP Timber Sales Total Public Charges for Service Intergov. Chgs for Service State Reimb-Interpreters TB Dispensary Refugee Health Services State/Fed-Agencies SVRS-Voter Registration SVRS-Voter Reg Equip Local Govt Charges Other Counties Charges New World System Chg Phone Equip Reimbursement Phone Service Reimbursement PHS Jail Nursing Services PHS Comm Action Prog HIV Testing Dept Charges For Service Dept Chgs List Dept Dept Chgs Aging Servcs Dept Chgs Human Services Dept Chgs Joint Dispatch Total Intergov. Chgs for Service Other Revenue Interest Income Inc/Dec in FMV of Invstmts Flex Spending Acct Unused Re Un-cashed Check Cancellation Rent Sale of County Equip Sale of Land Gain/Loss Tax Deed Prop Sale Donations/Contributions Donations-Restricted Use Donations-Silver Lk Park Donations-Vet Trans PW Comm Service Prog Adm ASAP Alnce Subst Abse Prev Healthiest WI Partnership Insurance Proceeds Reimb Fuel Flowage Fee 5-cent Fuel Deicer Fee Revenue Clearing Other Total Other Revenue Total Revenues 49,350 0 69,958 32,386 19,165 1,520 78,890 54,669 0 0 12,880 18,953 81,186 9,278 0 4,050 0 14,190 3,752 20 3,898 105,782 3,193 5,023 0 3,110 68,622 950 5,503 162 757 850 0 40,223 758 2,658,565 Budget 2008 35,000 0 50,000 15,000 0 0 60,000 91,280 0 0 12,000 16,500 75,000 2,000 0 2,000 0 11,000 300 0 4,000 88,700 3,000 5,000 0 3,000 91,475 1,440 5,000 500 500 2,750 0 0 0 1,959,478 Six Months Experience 2008 19,200 0 46,869 1,215 0 246 (15,350) 28,500 6 0 8,425 8,884 28,719 9,597 0 2,625 0 6,604 6,532 0 2,229 67,098 3,688 5,985 0 1,620 34,611 925 3,550 73 120 1,250 0 1,040 437 1,057,854 Estimated Experience 2008 38,400 0 100,000 16,238 0 6,487 68,582 84,138 132 0 16,500 21,000 81,000 5,800 0 5,500 0 14,000 7,000 0 4,000 100,000 3,000 5,985 0 3,000 90,000 1,850 5,000 500 500 2,750 0 1,040 0 2,362,266 Adopted 2009 35,000 0 110,000 17,000 0 0 102,559 48,721 0 0 17,000 16,500 75,000 2,000 0 2,000 0 14,000 5,000 0 4,000 95,000 3,200 5,600 0 3,000 97,649 1,900 5,000 500 500 2,750 0 0 0 2,326,629 10,135 0 0 713 10,069 0 45,468 0 0 20,469 139,688 0 835 30 8,754 60,375 14,695 0 7,979 319,210 5,500 0 0 8,100 11,774 0 73,338 0 0 13,200 143,400 0 1,200 500 2,000 37,500 16,068 0 0 312,580 1,893 0 0 1,630 2,582 0 8,001 3,091 0 64,441 54,944 0 0 75 1,361 21,818 7,200 0 7,715 174,750 9,475 0 0 6,500 12,000 0 73,338 0 0 68,000 120,000 0 0 400 2,000 58,500 16,068 0 7,715 373,996 9,000 0 0 3,900 12,075 0 73,338 0 0 10,900 143,400 0 0 500 2,000 55,500 14,276 0 0 324,889 63.64 (51.85) 2.56 0.00 (17.42) 0.00 (100.00) 0.00 0.00 48.00 (11.15) 3.94 1,094,638 101,013 31,300 3,770 109,000 56,658 0 (462) 13,101 939 0 0 25 0 55,429 0 16,808 0 0 41,561 1,523,780 26,038,098 850,000 0 0 0 91,562 42,000 0 0 32,168 0 0 0 0 0 42,500 0 16,000 0 0 27,800 1,102,030 332,894 0 0 (245) 44,228 4,007 0 0 19,930 500 0 0 0 500 33,071 0 4,141 0 0 16,072 455,098 850,000 0 0 (245) 93,405 34,007 0 0 29,180 500 3,051 0 0 500 54,321 0 16,056 7,754 0 58,649 1,147,178 27,243,698 850,000 0 0 1,500 95,590 42,000 0 0 0 0 0 0 0 0 21,250 0 16,000 11,640 0 98,400 1,136,380 26,968,178 0.00 4.40 0.00 (100.00) (50.00) 0.00 253.96 3.12 (1.26) 27,313,207 18,217,777 General Fund Continued 7 Manitowoc County, WI GENERAL FUND EXPENDITURES Percent Increase or (Decrease) Expenses 2007 EXPENDITURES RESTATED BY CLASSIFICATION: General Government Non-Department Activity County Board Circuit Court Costs Register in Probate Court Commissioner Family Court Commissioner Coroner District Attorney Corporation Counsel Executive County Clerk Central Mailing - Clerk Central Duplicating - Clerk Personnel Elections - Clerk Elections - SVRS Comptroller Treasurer Assessment of Property Public Property Dept Admin Maint - Phone System Maint - Courthouse Maint - Office Complex Maint - Jail Maint - University Center Maint - Expo Maint - Human Services Maint - PHS Building Maint - Admin Office Bldg Maint - Other Co Buildings Maint - Wetlands Mitigation Register of Deeds ROD-Land Records Modern Insurances - General Fund Total General Government Public Saftey Sheriff - Administration Sheriff - Training New World Systems - County Sheriff - Traffic Patrol Sheriff - Snowmobile Patrol Sheriff - Water Safety Patrol Joint Dispatch Center Communications Activity Emergency Management Emerg Mgmt - Nuclear Prepa Emerg Mgmt - EPCRA / LEPC Emerg Mgmt - HAZMAT Emerg Mgmt - Home Land Secu Correctional Institutions Metro Drug Sheriff - Retiree Benefits Total Public Saftey Public Works Airport Solid Waste Dept Admin Total Public Works Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 1,238 128,263 1,474,836 242,436 21,093 128,820 200,909 458,845 458,281 130,043 196,447 92,159 100,806 322,941 72,887 12,194 578,827 254,551 150,885 221,708 472,262 358,928 148,539 515,648 73,448 0 140,305 20,063 81,449 44,284 0 380,792 134,258 37,056 7,655,199 240,857 133,241 1,321,710 256,424 22,035 126,948 204,465 394,391 421,258 146,043 209,682 68,620 104,700 323,763 167,486 11,774 728,396 269,389 192,195 233,141 138,000 345,198 138,754 508,670 60,343 0 149,264 26,330 38,050 39,669 198,311 393,928 94,000 39,069 7,746,104 710 68,217 703,371 128,382 11,191 61,997 97,142 173,579 226,147 69,378 107,816 51,418 45,436 166,400 54,736 6,320 430,355 126,000 80,227 112,288 112,816 178,859 71,797 278,546 9,855 0 72,994 9,634 13,712 33,646 189 187,064 67,410 24,832 3,782,464 240,857 131,067 1,397,992 255,475 22,556 128,043 232,275 347,491 441,851 136,373 210,003 51,778 90,970 324,333 143,624 14,576 733,619 263,542 192,122 226,581 187,613 383,449 143,337 573,279 55,444 0 164,901 27,730 38,850 63,288 20,000 385,238 107,521 37,863 7,773,641 363 135,855 1,465,006 260,258 23,785 135,130 224,849 356,079 456,445 150,325 236,644 50,247 102,000 359,855 69,989 12,075 653,020 216,356 200,638 295,747 136,700 361,970 164,113 562,829 95,988 0 197,671 30,680 39,650 57,170 0 428,732 130,000 80,184 7,690,353 (99.85) 1.96 10.84 1.50 7.94 6.45 9.97 (9.71) 8.35 2.93 12.86 (26.77) (2.58) 11.15 (58.21) 2.56 (10.35) (19.69) 4.39 26.85 (0.94) 4.86 18.28 10.65 59.07 32.43 16.52 4.20 44.12 (100.00) 8.84 38.30 105.24 (0.72) 1,512,998 61,661 0 3,713,651 11,142 12,836 1,891,437 0 130,315 99,602 16,523 32,404 6,250 4,596,764 201,240 11,620 12,298,443 1,507,768 77,835 0 3,857,694 9,364 16,809 1,967,857 0 149,355 104,765 22,171 30,000 181,967 4,463,526 216,405 48,620 12,654,136 784,070 35,718 0 1,944,093 11,620 4,230 938,962 0 64,165 31,304 4,656 14,919 74,792 2,356,801 98,854 5,810 6,369,995 1,516,583 72,770 0 3,890,877 11,621 13,926 1,919,815 0 149,316 106,205 22,171 31,199 74,792 4,619,458 197,386 48,620 12,674,739 1,561,653 79,935 0 3,922,412 11,170 16,873 1,924,109 362,655 154,178 151,280 22,910 30,000 0 4,913,487 217,149 26,620 13,394,431 3.57 2.70 1.68 19.29 0.38 (2.22) 3.23 44.40 3.33 0.00 (100.00) 10.08 0.34 (45.25) 5.85 996,933 140,909 1,137,843 753,503 188,193 941,696 203,010 178,704 381,714 796,306 215,151 1,011,457 520,190 281,406 801,596 (30.96) 49.53 (14.88) General Fund Continued 8 Manitowoc County, WI GENERAL FUND EXPENDITURES Percent Increase or (Decrease) Expenses 2007 General Fund Continued: Health & Human Services Child Support Child Support - Order Revision Child Support - Case Conv Child Support - Famil Ct PHS - Older Adult Health Grant PHS - Cancer Control (WWCCP) PHS - TCB Community Coalition PHS - Safety Coalition PHS - Prevention Block Grant PHS - GPR Lead PHS - Healthy Start PHS - Alliance for WI Youth PHS - IAP Immunization Grant PHS - Strong Rural Communities PHS - Asthma Coalition PHS - Jail Nursing PHS - Bioterrorism Grant PHS - Mercury Reduction PHS - Pedestrian Safety PHS - DNR Beach Testing PHS - WIC Program Admin PHS - Prenatal Care Coord PHS - Pocan Operations Grant PHS - Adminstrative Support PHS - Environmental Health PHS - General Public Health Veterans Service Office Veterans Service Commission Total Health & Human Services Culture,Education,Recreation Public Library Grant Parks Devils River State Rec Trail Parks - Snowmobile Trails University Extension University Extension-State UW Ext - Parenting Grant Total Culture,Education,Recreation Conservation/Development Planning - County Conservation Planning - Comprehensive Economic Development Corp Contribution (*) Board of Adjustment Total Conservation/Development Total Expenditures Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 792,480 476 0 98,715 24,337 21,668 49,082 22,022 14,518 10,412 31,245 0 21,384 24,020 140 (5,495) 78,814 515 0 7,584 233,369 114,818 80,727 157,248 226,344 807,790 131,007 33,634 2,976,853 775,486 0 0 97,612 25,235 25,131 49,311 0 9,909 11,525 34,041 0 20,308 42,500 0 0 89,537 0 0 7,200 205,000 91,475 81,367 191,965 234,358 792,038 142,192 18,825 2,945,015 370,749 81 0 48,906 11,858 12,084 28,559 4,731 (4,609) 5,698 16,024 0 10,867 28,160 584 0 45,923 48 0 71 113,467 56,654 20,409 94,149 117,045 401,390 58,767 1,768 1,443,382 752,816 0 0 98,383 25,224 26,890 55,525 4,809 9,909 11,525 34,041 0 21,515 42,500 1,432 0 85,351 0 0 8,100 247,548 111,556 81,367 188,296 228,074 818,253 107,198 17,650 2,977,962 800,342 0 0 101,498 23,443 26,890 11,556 0 9,711 11,525 34,041 0 20,327 21,250 1,500 0 139,598 0 0 8,100 247,548 97,649 81,367 137,412 253,004 831,370 160,420 11,150 3,029,701 3.21 3.98 (7.10) 7.00 (76.57) (2.00) 0.00 0.00 0.09 (50.00) 55.91 12.50 20.76 6.75 0.00 (28.42) 7.96 4.97 12.82 (40.77) 2.88 893,345 125,898 146,836 61,716 356,112 6,400 850 1,591,157 959,979 87,624 942,800 55,275 318,889 6,000 2,750 2,373,317 959,978 28,837 23,284 47,027 148,839 2,210 200 1,210,375 959,978 92,860 101,040 61,275 269,604 6,000 2,750 1,493,507 886,812 74,040 0 61,275 256,069 6,000 2,750 1,286,946 (7.62) (15.50) (100.00) 10.85 (19.70) 0.00 0.00 (45.77) 15,200 823,337 87,300 18,884 944,721 26,604,216 3,182 722,447 65,632 25,500 816,761 27,477,029 0 480,988 0 3,552 484,540 13,672,470 4,591 727,951 65,632 25,525 823,699 26,755,005 3,182 751,302 65,632 25,490 845,606 27,048,633 0.00 3.99 0.00 (0.04) 3.53 (1.56) (*) Payment from this appropriation is contingent upon EDC's compliance with Wisconsin's open meetings law and public records law. General Fund Concluded 9 Manitowoc County, WI HUMAN SERVICES SPECIAL REVENUE FUND Percent Increase or (Decrease) Experience 2007 REVENUE: Property Taxes Intergovern Grants & Aids Youth Indepnd Lvng ETV Mental Hlth Block Grant AODA Grant AODA Block Grant Base County Allocation Prior Year State Aid Child Day Care Youth Aids Youth Aids/AODA Intensive Supervision Lincoln Hills Escrow Youth Indepnd Lvng Ini IMD Continuing Placements IMD OBRA Relocations Family Support Birth to Three CIP 1A CIP 1B COP Supportive Home Care CIP II/COP W IM Aid Refugee Administration Program Integrity LIHEAP Administration LIHEAP Emerg Grants AFDC AFDC Funeral/Cemetery Non AFDC Funeral/Cemetery MA Transportation HSD Grant Revenue W-2 Revenue Kinship Care Family Preservation Brain Injury Waiver W-2 Day Care Children/Families Incentive Safe Child Childrens/Family 1B Locally Matched CCDF AFH Continuation CSP Wait List Rev W-2 Emerg Asst Homeless Training Grant Coordinated Svcs Team Foster Parent PreServices Childrn LT Suppt Autism CBMAC Grant Revenue H&CB Waiver/ICF-MR Plcmt Reimb Legal Svcs IV-E Early Interv Fundg DOC Wrap Around High Rsk OJA Federal Overmatch-State Total Intergovern Grants & Aids Fines,Forfeitures,Penalties OWI Surcharge Total Fines,Forfeitures,Penalties Public Charges for Service Mental Hlth Outpatient Mental Hlth Inpatient 5,782,397 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 6,070,581 6,070,581 6,070,581 7,462,206 22.92 11,909 35,127 0 140,547 3,955,566 639,629 61,268 575,030 13,620 0 87,575 25,725 0 28,117 79,599 214,393 1,259,142 3,112,745 847,524 0 4,336,717 635,078 0 17,058 99,455 0 0 9,083 72,992 116,196 35,182 107,913 178,379 57,050 291,311 0 79,000 0 79,000 0 17,234 34,650 4,773 10,000 (32,656) 5,623 845,400 143,676 3,185,916 0 32,000 112,618 344,349 21,905,512 5,840 35,127 0 140,547 3,955,566 50,000 65,931 572,212 13,620 40,000 86,505 27,629 21,777 28,117 77,626 214,393 1,265,493 3,011,345 803,362 0 4,419,515 620,000 0 11,400 150,320 0 0 0 67,000 110,000 40,000 124,000 176,169 56,650 251,150 0 79,000 0 79,000 32,000 21,000 34,650 4,500 0 40,000 18,840 794,427 107,955 2,602,416 0 32,000 82,314 265,000 20,634,396 (4,074) 35,127 0 114,263 3,092,558 13,759 (17,801) 406,477 4,026 32,491 9,324 15,573 0 11,709 22,957 176,231 505,374 2,448,221 184,073 0 2,303,151 430,911 0 12,060 70,378 0 0 0 29,193 49,651 0 18,069 69,507 56,274 99,199 8,142 120,719 0 0 0 25,940 5,690 0 0 2,357 0 275,443 0 0 0 0 18,027 0 10,644,999 5,840 35,127 0 140,547 3,969,157 30,000 65,289 660,972 16,108 40,290 9,324 31,894 21,777 28,117 77,626 214,393 1,282,485 3,148,512 856,281 0 4,404,979 637,539 0 11,400 130,000 0 0 0 65,000 105,000 40,000 100,000 181,194 56,650 304,517 0 79,000 0 79,000 0 21,579 34,650 2,000 9,900 0 18,840 684,732 107,955 3,285,094 0 30,849 82,314 345,000 21,450,931 5,840 35,127 0 140,547 3,982,748 30,000 65,289 645,432 16,108 42,470 15,540 31,894 21,777 28,117 77,626 208,532 1,304,060 3,258,850 871,324 0 4,493,067 624,713 0 11,400 120,000 0 0 0 50,127 105,000 40,000 100,000 170,250 56,650 309,312 0 56,769 0 56,769 0 21,579 34,650 2,000 0 0 18,840 700,031 108,000 3,457,972 0 0 82,314 427,616 21,828,340 0.00 0.00 0.00 0.69 (40.00) (0.97) 12.80 18.27 6.18 (82.04) 15.44 0.00 0.00 0.00 (2.73) 3.05 8.22 8.46 1.66 0.76 0.00 (20.17) (25.18) (4.55) 0.00 (19.35) (3.36) 0.00 23.16 (28.14) (28.14) (100.00) 2.76 0.00 (55.56) (100.00) 0.00 (11.88) 0.04 32.88 (100.00) 0.00 61.36 5.79 77,845 77,845 88,000 88,000 42,731 42,731 83,655 83,655 85,000 85,000 (3.41) (3.41) 29,631 30,518 27,626 38,532 43,000 48,961 Human Services SRF Continued 38,127 82,000 50,000 45,000 63.84 4.65 10 Manitowoc County, WI HUMAN SERVICES SPECIAL REVENUE FUND Percent Increase or (Decrease) 2.13 (9.09) 66.22 23.08 (6.55) (7.41) (60.95) 470.34 (0.26) 29.20 (100.00) 765.87 0.00 (21.88) (20.02) (4.11) 16.78 Experience 2007 Public Charges for Service Continued IDP Fees AODA Outpatient AODA Inpatient Service Fees Court Service Fees Purchase of Service Fees CSP Outpatient Client Revenue Third Party Liability Food Stamp Coll/Incentives AFDC Collections/Incentives Medical Refunds Foster Home Refunds Group Home Refunds Child Care Institn Refund Lincoln Hills Reimbursement Refunds ISP Refunds Shelter Care Refunds Kinship Care/Client Refunds W-2 Job Access Loan Repymt Other Counties Fees Rent Total Public Charges for Service Intergov. Chgs for Service State Reimbursement Admin Passthru MA Case Mgmt-CCS MA Mental Hlth Outptnt MA AODA Outpatient MA Case Mgmt-TCM MA CSP Outpatient MA DD Case Mgmt MA Birth to Three MA COP MA Personal Care MA Supportive Home Care MA Case Management Crisis MA Revenue Medicare Revenue Health Check-County Health Check-Facility Other Counties Charges Other County Foster Care Dept Chgs Aging Servcs Dept Chgs HCC Total Intergov. Chgs for Service Other Revenue MA Cost Share Donations/Contributions Revenue Clearing Total Other Revenue Total Revenues EXPENDITURES: Health & Human Services Mental Health Alcohol, Other Drug Abuse Chronically Mentally Ill Developmentally Disabled Brain Injury Waiver Brain Injury Waiver-CA Treatment Foster Care Intoxicated Driver Program CIP 1A 96,710 7,956 23,024 140 59,678 917 0 199,218 4,235 1,633 275 (3) 188,418 16,868 8,435 6,052 0 0 13,415 0 0 28,660 14,400 738,194 Budget 2008 94,000 11,000 22,260 0 65,000 0 0 199,300 5,400 2,561 263 3,108 134,805 25,000 12,000 7,000 0 0 12,800 0 0 80,070 14,600 762,685 Six Months Experience 2008 55,520 6,871 16,238 1,012 45,702 1,701 0 89,522 44,562 120 1,131 1,000 134,707 0 0 825 0 0 4,861 0 0 12,069 6,900 499,327 Estimated Experience 2008 96,000 9,000 37,478 1,500 87,225 1,701 0 183,690 5,000 1,000 1,500 3,100 180,480 0 0 825 0 0 10,000 0 0 62,786 14,000 815,412 Adopted 2009 96,000 10,000 37,000 1,000 80,000 1,700 0 186,254 5,000 1,000 1,500 3,100 174,174 0 103,904 7,000 0 0 10,000 0 0 64,042 14,000 890,674 0 0 0 30,755 1,380 (11,553) 119,728 22,056 36,487 15,815 2,258,986 721 4,999 32,013 (3,120) 0 0 1,752 17,217 35,000 0 2,562,237 1,000 1,658 100,000 39,000 2,500 100,000 97,613 28,000 37,000 10,000 2,500,000 600 5,584 20,000 26,413 0 0 0 0 35,000 0 3,004,368 (20,017) 0 0 4,312 1,338 0 6,687 1,265 17,407 6,576 409,728 307 816 6,267 (18,163) 0 0 0 13,125 17,500 0 447,147 1,000 0 0 33,431 2,000 15,000 127,000 19,000 51,663 15,000 2,511,989 610 3,000 61,653 20,000 0 0 0 26,200 35,000 0 2,922,546 0 0 0 50,000 2,000 0 150,000 21,000 52,000 15,000 2,562,229 700 4,000 62,000 20,000 0 0 0 26,200 35,000 0 3,000,129 (100.00) (100.00) (100.00) 28.21 (20.00) (100.00) 53.67 (25.00) 40.54 50.00 2.49 16.67 (28.37) 210.00 (24.28) 0.00 (0.14) 98,461 54,243 (0) 152,703 31,218,888 62,000 112,521 0 174,521 30,734,551 36,584 20,529 (2,389,800) (2,332,687) 15,372,099 73,168 140,162 0 213,330 31,556,455 73,000 144,337 0 217,337 33,483,686 17.74 28.28 24.53 8.94 1,375,776 1,340,839 1,046,522 730,103 730,025 329,982 2,682,289 2,458,421 1,304,665 1,489,213 1,365,870 847,368 291,315 251,150 135,200 0 0 6,808 63,074 86,763 48,608 102,278 102,439 51,946 1,384,290 1,392,454 692,898 Human Services SRF Continued 1,741,346 663,418 2,622,685 1,580,248 300,740 33,734 87,646 102,439 1,424,622 1,773,863 761,182 2,518,778 1,450,674 306,754 34,408 102,254 110,789 1,453,114 32.30 4.27 2.46 6.21 22.14 17.85 8.15 4.36 11 Manitowoc County, WI HUMAN SERVICES SPECIAL REVENUE FUND Percent Increase or (Decrease) 29.22 6.10 0.00 (35.56) (30.47) 135.17 6.06 37.97 (20.13) 39.67 2.03 (1.02) 119.98 (100.00) 15.47 0.03 (20.86) (28.89) (4.41) (7.89) (191.20) (2.32) (0.97) (9.22) 7.22 42.16 (6.83) 4.13 22.29 2.85 7.67 2.49 (6.69) 8.39 6.65 8.89 Experience 2007 Expenditures Continued Lakeshore Lodge Grant CIP 1B Birth To Three Family Support Autism, Intensive-DD Autism, Post-Intnsve-DD CLTS-DD-CA CLTS-PD-COP CLTS-PD-Census CLTS-MH-COP CLTS-MH-CA CLTS-MH-Census CLTS-DD-Census Autism, Intensive-SED Autism, Post-Intnsve-SED CLTS-DD-State Match H&CB Waiver ICF-MR Placmnt CIP 1B Fully Funded COP Match CIP 1B-CA Match CA Match Economic Support Refugee Adminstration Program Integrity WHEAP Administration Special ES Programs SSI Interim Assistance MA Transportation W-2 Agency Management Agency Support & Overhead Human Services County Owned Residential Homes Emergency Srvs Safety Net Child Care Youth Aids Alternate Care Purchase of Services Community Options Program Supportive Home Care CIP II Intensive Supervision Personal Care COP W Comm Relocation Initit CRI-Diversion CIP II Match FC Transfer Total Expenditures Excess Revenue Over (Under) Expenditur Fund Balance - January 1 Transfer In From General Fund Fund Balance - December 31 EXPENDITURES RESTATED BY OBJECT: 47,023 0 498,522 72,363 423,144 200,718 34,169 63,702 0 0 0 0 0 44,101 29,729 3,514 3,185,916 2,415,804 595,458 1,215,585 292,379 1,097,899 0 21,828 112,457 78,639 (3) 109,409 41,879 (43,562) 722,722 2,328,757 0 0 92,149 1,022,387 1,342,654 275,828 847,162 58,571 2,185,373 107,513 2,258,987 1,352,901 650,104 249,495 0 32,153,613 (934,725) 4 934,725 4 Budget 2008 110,921 0 445,139 69,863 362,483 368,320 9,910 57,867 0 0 0 0 0 57,696 35,065 0 2,602,414 2,409,774 551,091 724,967 545,188 975,524 0 11,399 151,631 70,488 0 102,520 100,201 41,849 539,109 2,265,100 0 0 110,699 1,002,926 1,087,720 303,469 814,868 46,200 2,334,183 101,049 2,499,990 1,402,333 427,640 282,044 0 30,749,601 (15,050) 4 15,050 (15,046) Six Months Experience 2008 54,189 0 261,603 27,662 117,581 126,803 5,463 20,795 0 0 22,051 0 0 34,142 11,962 (397) 1,627,867 1,179,145 275,664 602,003 257,807 555,214 0 12,404 60,965 40,135 0 58,282 10,764 167,915 652,305 813,704 0 8,165 34,549 490,754 695,353 152,193 407,220 37,292 1,235,026 49,541 1,021,974 656,304 222,085 173,324 0 16,643,805 (1,271,706) Estimated Experience 2008 139,162 0 513,922 69,863 229,001 251,054 22,846 60,170 0 0 60,303 0 0 78,042 27,458 5,534 3,398,653 2,410,365 534,783 1,004,487 559,003 1,009,508 0 11,399 128,228 65,000 0 98,000 71,799 41,325 494,551 2,061,359 0 27,372 99,923 958,572 1,466,351 311,541 833,910 56,500 2,353,619 101,000 2,511,989 1,282,878 454,424 294,907 19,151 32,674,830 (1,118,375) 4 15,050 (1,118,371) Adopted 2009 143,337 0 472,283 69,863 233,581 256,076 23,305 61,374 0 0 61,509 0 0 79,603 28,007 5,645 3,634,837 2,458,573 545,483 1,594,761 0 1,126,414 0 11,402 120,005 50,127 0 98,000 92,293 (38,168) 526,614 2,243,041 0 0 100,488 1,075,293 1,546,306 282,734 848,488 56,500 2,400,693 108,798 2,562,229 1,308,525 463,512 300,805 19,534 33,483,686 0 (1,118,371) 0 (1,118,371) Personal Services Contracted Services Operation & Maintenance Fixed Charges Other (Grants / Contr / HSD) Outlay Total Expenditures Six Months Experience Budget Experience 2007 2008 2008 7,301,418 7,264,111 3,681,305 22,176,842 21,447,608 11,625,013 2,218,144 1,624,674 1,112,968 58,074 65,264 37,234 362,863 345,027 185,224 36,272 2,917 2,061 32,153,613 30,749,601 16,643,805 Human Services Fund Concluded Estimated Experience 2008 7,163,837 22,794,335 2,313,278 65,345 335,974 2,061 32,674,830 Adopted 2009 8,096,803 22,659,900 2,345,344 69,136 310,903 1,600 33,483,686 Percent Increase or (Decrease) 11.46 5.65 44.36 5.93 (9.89) (45.15) 8.89 12 Manitowoc County, WI HIGHWAY ROADS AND BRIDGES SPECIAL REVENUE FUND Percent Increase or (Decrease) 0.00 (78.09) (9.05) Experience 2007 REVENUE: Property Taxes Bridge Aid Prop Taxes Total Property Taxes Intergovern Grants & Aids State Transportation Aid State Project Aid Intergovern Grants & Aids Total Revenues EXPENDITURES: Public Works Hwy Admin SRF Revenues County Road Maintenance County Road/Brdg Construction County Winter Snow Removal Town Bridge Aid Total Expenditures Excess Revenue Over (Under) Expenditures Other Financing Sources (Uses) Sales of Note Debt Service Fund Health Care Center EF Transfer From Fund Balance Total Other Financing items Excess Revenue & Other Sources Over (Under) Expenditures & Other Uses Fund Balance - January 1 Fund Balance - December 31 2,606,593 218,130 2,824,723 Budget 2008 2,728,700 357,641 3,086,341 Six Months Experience 2008 2,728,700 357,641 3,086,341 Estimated Experience 2008 2,728,700 357,641 3,086,341 Adopted 2009 2,728,700 78,355 2,807,055 1,541,336 0 1,541,336 4,366,059 1,517,276 0 1,517,276 4,603,617 760,543 0 760,543 3,846,884 1,521,087 0 1,521,087 4,607,428 1,521,087 0 1,521,087 4,328,142 0.25 0.25 (5.98) 0 1,507,860 1,681,757 952,945 218,130 4,360,692 5,367 0 1,745,765 1,879,383 620,828 357,641 4,603,617 0 0 1,074,104 202,503 860,314 357,640 2,494,562 0 1,883,700 1,305,150 1,261,050 357,640 4,807,540 (200,112) 0 1,749,576 1,735,211 765,000 78,355 4,328,142 0 0.22 (7.67) 23.22 (78.09) (5.98) 0 0 0 0 0 0 (800,000) 800,000 0 0 0 (800,000) 800,000 0 0 0 (892,000) 892,000 0 0 5,367 294,234 299,600 0 299,600 299,600 (200,112) 299,600 99,488 0 99,488 99,488 (A) Reflects County Board Apporval for Highway Accounting JD Edwards conversion. (B) Reflects Issuance of Note for CTH-R Project for 2006 Budget received in 2005, expense to be carried over from 2005 to 2006 (*) EXPENDITURES RESTATED BY OBJECT: Experience 2007 215,278 4,145,413 4,360,692 Budget 2008 231,719 4,371,898 4,603,617 Six Months Experience 2008 131,291 2,363,271 2,494,562 Estimated Experience 2008 241,430 4,566,110 4,807,540 Adopted 2009 208,841 4,119,302 4,328,142 Contracted Services Operation & Maintenance Total Expenditures Percent Increase or (Decrease) (9.87) (5.78) (5.98) Highway Roads & Bridges Special Revenue Fund Concluded 13 Manitowoc County, WI SOLID WASTE RECYCLING SPECIAL REVENUE FUND Percent Increase or (Decrease) Experience 2007 REVENUE: Property Taxes Property Taxes Public Charges for Service Recycling Charges Total Revenue EXPENDITURES: Public Works Recycling Operation Total Expenditures Excess Revenue Over (Under) Expenditures Fund Balance - January 1 Fund Balance - December 31 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 396,719 406,720 406,720 406,720 417,862 2.74 588,436 985,155 609,500 1,016,220 176,756 583,476 609,500 1,016,220 628,000 1,045,862 3.04 2.92 1,116,827 1,116,827 (131,672) 221,293 89,620 1,016,220 1,016,220 0 89,620 89,620 404,678 404,678 1,020,381 1,020,381 (4,161) 89,620 85,459 1,045,862 1,045,862 0 85,459 85,459 2.92 2.92 EXPENDITURES RESTATED BY OBJECT: Six Months Experience 2008 314,012 45,617 2,542 42,508 404,678 Estimated Experience 2008 879,031 96,300 2,542 42,508 1,020,381 Percent Increase or (Decrease) 5.25 3.07 (23.50) (50.00) 2.92 Contracted Services Operation & Maintenance Fixed Charges Outlay Total Expenditures Experience 2007 941,481 108,086 2,082 65,179 1,116,827 Budget 2008 878,375 97,700 2,145 38,000 1,016,220 Adopted 2009 924,521 100,700 1,641 19,000 1,045,862 Solid Waste Recycling Fund Concluded 14 Manitowoc County, WI SOLID WASTE DISPOSAL SPECIAL REVENUE FUND Percent Increase or (Decrease) Experience 2007 REVENUE: Property Taxes Property Taxes Intergov. Chgs for Service Waste Mgmt Landfill Reimb Total Revenue EXPENDITURES: Public Works Solid Waste Disposal Operation Total Expenditures Excess Revenue Over (Under) Expenditures Fund Balance - January 1 Fund Balance - December 31 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 25,000 10,000 10,000 10,000 10,000 0.00 812,287 837,287 830,616 840,616 285,621 295,621 830,616 840,616 855,000 865,000 2.94 2.90 812,611 812,611 24,676 234,524 259,200 840,616 840,616 0 259,200 259,200 366,701 366,701 840,616 840,616 0 259,200 259,200 865,000 865,000 0 259,200 259,200 2.90 2.90 EXPENDITURES RESTATED BY OBJECT: Six Months Experience 2008 366,701 366,701 Estimated Experience 2008 840,616 840,616 Percent Increase or (Decrease) 2.90 2.90 Contracted Services Total Expenditures Experience 2007 812,611 812,611 Budget 2008 840,616 840,616 Adopted 2009 865,000 865,000 Solid Waste Disposal Fund Concluded 15 AGING SERVICES SPECIAL REVENUE FUND Percent Increase or (Decrease) Experience 2007 REVENUE: Property Taxes Property Taxes Intergovern Grants & Aids AgeSrv Title IIIC1 AgeSrv NSIP IIIC1 AgeSrv Title IIIC2 AgeSrv NSIP IIIC2 AgeSrv Title IIIB Transportation Grant Senior Commun Service Alzheimer Care Support Benefit Advocacy Elder Abuse Grant Prevn Hlth Srv IIID Fam Caregiver IIIE Rural Housing Grant MPSD Emrg Food & Shelter FEMA Guardianship Grant Age & Disab Resrc Cntr Prevention Grant Rev WI DOT STRAP Grant Disab Technology Grant Arthritis Prev & Control New Freedom Grant Health Insr Info Asst MMA Part D Grant Vehicle Acqstn Grant Total Intergovern Grants & Aids Charges for Service Service Fees Charges for Service Medicaid-Medical Assist Other Revenue Interest Income Sale of County Equip Donations/Contributions Insurance Proceeds Reimb Revenue Clearing Other Total Other Revenue Total Revenue EXPENDITURES: Health & Human Services Aging Services Management Congregate Meals (IIIC1) Home Delivered Meals (C2) Elder Abuse Grant Contracted Srvs (IIIB) Aging & Disab Resource Cntr ADRC Disab Benefit Spec ADRC Prevention Grant ADRC Arthritis Prev &Cntrl Alzheimers Care Giver Prgm Family Care Giver Program Specialized Transportation Transp-New Freedom Grant Benefits Advocacy Information & Assistance Total Expenditures Excess Revenue Over (Under) Expenditures Other Financing Sources (Uses) Transfer From Fund Balance Fund Balance - January 1 Fund Balance - December 31 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 99,879 99,879 99,879 99,879 71,003 (28.91) 229,382 25,473 58,820 23,787 86,237 207,760 11,481 36,420 28,215 35,687 6,971 43,169 0 1,800 0 365,168 133,212 0 3,493 1,193 0 2,761 0 0 1,301,029 229,778 26,756 59,831 16,413 86,447 212,954 11,481 36,420 38,970 35,687 6,848 41,434 0 1,800 0 624,520 25,515 0 0 29,387 66,400 0 0 49,928 1,600,569 33,223 11,000 40,195 12,632 14,622 0 4,902 1,378 13,088 7,005 2,619 8,814 0 900 0 242,217 (60) 0 0 11,080 6,406 5,000 2,457 0 417,478 229,778 26,756 59,831 16,413 86,447 210,103 11,481 36,420 28,215 35,687 6,848 41,434 0 1,800 0 402,620 28,170 0 0 29,387 50,808 2,239 10,755 0 1,315,192 229,778 26,756 59,831 16,413 86,447 214,611 11,481 36,420 28,215 35,687 6,848 41,434 0 1,800 0 624,520 0 0 0 0 47,000 0 10,755 0 1,477,996 0.00 0.00 0.00 0.00 0.00 0.78 0.00 0.00 (27.60) 0.00 0.00 0.00 0.00 0.00 (100.00) (100.00) (29.22) (100.00) (7.66) 882 1,000 3,089 3,439 500 (50.00) 55,960 0 51,892 96,000 101,000 - 1,671 0 319,204 0 0 0 320,874 1,778,623 0 0 266,700 0 0 0 266,700 1,968,148 0 0 291,701 0 0 0 291,701 864,039 0 0 241,700 0 0 3,092 244,792 1,759,302 0 0 246,726 0 0 0 246,726 1,897,225 (7.49) (7.49) (3.60) 63,306 320,967 319,562 35,707 33,454 330,004 67,367 121,507 1,193 36,420 43,439 307,812 0 74,103 20,927 1,775,769 2,855 63,506 326,534 273,044 35,687 30,805 504,641 119,879 25,515 29,387 36,420 41,434 320,155 78,000 83,771 29,670 1,998,448 (30,300) 46,549 130,877 133,725 13,906 12,623 180,472 41,966 25,516 27,515 2,548 20,094 1,617 20,979 53,260 14,230 725,878 78,206 316,534 264,525 35,687 30,684 373,418 79,998 25,515 29,387 36,420 46,434 253,824 65,500 87,094 33,226 1,756,452 2,850 53,081 325,060 264,525 35,687 31,523 544,641 164,879 0 0 36,420 42,934 259,233 47,000 89,150 28,092 1,922,225 (25,000) (16.42) (0.45) (3.12) 0.00 2.33 7.93 37.54 (100.00) (100.00) 0.00 3.62 (19.03) (39.74) 6.42 (5.32) (3.81) 0 375,112 377,967 30,300 377,967 347,667 11,600 377,967 380,817 25,000 380,817 355,817 ALLOCATION OF FUND BALANCE: Designated for Subsequent years 377,967 347,667 380,817 355,817 EXPENDITURES RESTATED BY OBJECT: Six Months Estimated Budget Experience Experience 2008 2008 2008 718,510 363,183 701,961 1,068,039 301,602 919,983 134,139 47,273 117,190 3,108 2,579 3,077 11,242 11,242 11,241 63,410 0 3,000 1,998,448 725,878 1,756,452 Aging Services Fund Concluded 16 Percent Increase or (Decrease) 10.49 (3.06) (39.73) 31.05 (100.00) (87.38) (3.81) Personal Services Contracted Services Operation & Maintenance Fixed Charges Other Outlay Total Expenditures Experience 2007 644,696 968,311 103,898 3,110 46,147 9,606 1,775,769 Adopted 2009 793,916 1,035,386 80,850 4,073 0 8,000 1,922,225 Manitowoc County, WI SOIL & WATER SPECIAL REVENUE FUND Percent Increase or (Decrease) Experience 2007 REVENUE: Property Taxes Intergovern Grants & Aids Cons Aids Staffing Great Lakes Com Sediment Grn Wild Life Damage Rev DATCP Revenue DATCP Revenue Watershed Revenue Invasive Species Grant USDA/UW Ext. Grant Revenue WI DNR Branch Grant DNR Grant Coastal Management Grant Total Intergovern Grants & Aids License & Permits Animal Waste Stor Permit Livestock Siting Permit Total License & Permits Public Charges for Service S&W Service Fees NRCS Service Revenue Total Public Charges for Service Intergov Charges for Service Dept Chgs List Dept Other Donations/Contributions Insurance Proceeds Reimb Total Other Revenue Total Revenue EXPENDITURES: Conservation/Development Soil & Water-Conservation Wild Life Damage Nutrient Management Education Beaches Evaluation Project GIS Wetland Restor Inventory Critical Site ID Project DATCP-Land/Water Cost Share Watershed Administration Branch Wtrshd-Admin Branch Wtrshd-Cost Share Branch River Obstruction Grant Gypsy Moth Program DNR Buffer Initiative Cost Shr West Twin River Sediment Grant Meeme/Pigeon Wtrshd-Admin Meeme/Pigeon Wtrshd-Cost S Invasive Species Total Expenditures OTHER FINANCING SOURCES(USES): Operating Transfers From General Fund Excess Revenue and other Sources Over (Under) Expenditures & Other Uses Fund Balance - January 1 Fund Balance - December 31 315,432 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 301,259 301,259 301,259 312,858 3.85 69,636 0 15,303 0 42,428 419,020 22,290 12,500 30,000 0 6,678 617,855 165,032 10,000 25,000 0 212,330 257,023 11,614 0 0 0 0 680,999 106,394 0 (11,591) 0 14,084 44,389 (22,290) 0 0 0 0 130,987 165,032 0 9,320 0 137,330 217,000 2,805 2,450 0 0 0 533,937 160,000 0 26,000 0 140,000 134,026 0 0 0 0 0 460,026 (3.05) (100.00) 4.00 (34.06) (47.85) (100.00) (32.45) 4,400 1,000 5,400 4,000 2,000 6,000 2,250 0 2,250 4,600 1,000 5,600 4,000 2,000 6,000 0.00 0.00 0.00 2,618 480 3,098 0 0 0 0 0 0 0 900 900 0 0 0 - 9,580 0 0 0 0 - 0 0 0 951,366 1,000 0 1,000 989,258 7,000 0 7,000 441,496 7,000 0 7,000 848,696 0 0 0 778,884 (100.00) (100.00) (21.27) 371,163 15,303 28,318 3,042 0 0 42,428 160,347 0 227,499 30,000 0 15,645 0 0 9,838 26,121 929,705 384,457 25,000 0 0 0 0 212,330 80,573 0 118,000 0 0 15,000 10,000 0 124,023 12,614 981,997 196,979 3,145 2,450 0 0 0 25,344 42,449 0 0 0 0 6,880 0 0 2,271 0 279,518 385,747 9,320 2,450 0 0 0 137,330 80,573 0 118,000 0 0 15,000 0 0 84,000 9,805 842,225 391,521 26,000 0 0 0 0 140,000 87,337 0 0 0 0 0 0 0 134,026 0 778,884 1.84 4.00 (34.06) 8.39 (100.00) (100.00) (100.00) 8.07 (100.00) (20.68) 0 0 0 0 21,661 26,797 48,458 7,261 48,458 55,719 6,471 48,458 54,929 0 54,929 54,929 ALLOCATION OF FUND BALANCE: Designated for Subsequent years 48,458 55,719 54,929 54,929 EXPENDITURES RESTATED BY OBJECT: Six Months Experience 2008 222,323 15,712 6,989 0 34,495 0 279,518 Estimated Experience 2008 431,823 39,878 16,194 0 354,330 0 842,225 Percent Increase or (Decrease) 2.56 (14.13) (41.11) (41.62) (20.68) Personal Services Contracted Services Operation & Maintenance Operation & Maintenance Other (Cost Share) Outlay Total Expenditures Experience 2007 497,970 85,451 28,375 0 301,910 15,998 929,705 Budget 2008 426,078 59,587 26,979 0 469,353 0 981,997 Adopted 2009 436,991 51,168 15,887 812 274,026 0 778,884 Soil & Water Fund Concluded 17 Manitowoc County, WI EXPO SPECIAL REVENUE FUND Percent Increase or (Decrease) Experience 2007 REVENUE: Property Taxes Property Taxes Intergovern Grants & Aids State Fair Aid Public Charges for Service Event Revenue Building/Grounds/Equip Rent Concession Revenue Fair Revenue Ice Rental Dry Floor Event Vending Machine Pro Shop Sales Advertising Income Total Public Charges for Service Other Revenue Donations/Contributions Donations-Restricted Use Other Total Other Revenue Total Revenue EXPENDITURES: Culture,Education,Recreation Expo Activities Expo Fair Ice Center Expo Maintenance & Improvement Total Expenditures OTHER FINANCING SOURCES (USES): General Fund Excess Revenue and Other Sources Over (Under) Expenditures & Other Uses Fund Balance - January 1 Fund Balance - December 31 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 24,700 54,800 54,800 54,800 53,450 (2.46) 4,420 0 5,023 5,023 0 - 47,825 48,000 29,033 437,492 148,431 32,047 4,462 8,019 8,450 763,759 48,600 59,500 33,000 517,985 153,300 23,400 3,100 9,900 14,000 862,785 24,241 21,942 14,669 44,603 70,104 18,762 3,467 2,930 2,200 202,919 41,488 55,603 30,500 529,537 140,927 22,815 4,500 7,100 5,300 837,770 48,600 59,500 30,000 517,150 146,450 23,700 4,500 8,200 14,000 852,100 0.00 0.00 (9.09) (0.16) (4.47) 1.28 45.16 (17.17) 0.00 (1.24) 11,374 0 545 11,918 804,797 1,678 0 0 1,678 919,263 200 28,035 1,643 29,878 292,619 5,500 28,035 1,643 35,178 932,771 49,000 0 0 49,000 954,550 2820.14 2820.14 3.84 192,844 452,227 276,922 144,997 1,066,990 165,129 457,000 182,224 54,800 859,153 107,500 43,749 123,981 27,971 303,201 202,380 464,126 232,973 56,850 956,329 181,441 455,871 248,517 53,450 939,279 9.88 (0.25) 36.38 (2.46) 9.33 110,500 0 0 0 (151,693) 18,695 (132,999) 60,110 (132,999) (72,889) (23,558) (132,999) (156,557) 15,271 (156,557) (141,286) ALLOCATION OF FUND BALANCE: Designated for Subsequent years (132,999) (72,889) (156,557) (141,286) EXPENDITURES RESTATED BY OBJECT: Six Months Experience 2008 16,825 196,269 49,087 14,031 26,987 303,201 Estimated Experience 2008 41,415 714,040 141,383 14,031 45,460 956,329 Percent Increase or (Decrease) (0.66) 14.08 (28.15) (59.10) 95.00 9.33 Personal Services Contracted Services Operation & Maintenance Fixed Charges Outlay Total Expenditures Experience 2007 42,098 676,557 161,155 17,133 170,047 1,066,990 Budget 2008 53,763 619,072 135,093 11,225 40,000 859,153 Adopted 2009 53,407 706,222 97,059 4,591 78,000 939,279 Expo Fund Concluded 18 Manitowoc County, WI DEBT SERVCIE FUND Percent Increase or (Decrease) (28.00) (28.00) Experience 2007 REVENUE Property Taxes Other Revenue Total Revenue EXPENDITURES Debt Service Administrative Costs Debt Srv 2000 UW Manitowoc Bldg GO 2001 Refunding Bonds (92) 2002 GO HCC Bonds Shf-etal 2003 Refunding Bond(02BAN) 2003 Refunding Bond (93) 2007 Refunding Bond(95-99-0-2) 1999 Highway/UW Center Bld Total Expenditures Excess Revenue Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Proceeds from the Sale of Bonds Transfer to Bond Escrow Agent Transfer in from General Fund Transfer in from Highway SRF Transfer in from Health Care Center EF Total Other Financing Sources (Uses) Excess Revenue Over (Under) Expenditures and Other Financing Sources and (Uses) Fund Balance - January 1 Fund Balance - December 31 2,522,509 0 2,522,509 Budget 2008 2,456,376 0 2,456,376 Six Months Experience 2008 2,456,376 0 2,456,376 Estimated Experience 2008 2,456,376 0 2,456,376 Adopted 2009 1,768,498 0 1,768,498 65,615 201,205 944,970 24,627 329,124 425,345 115,359 186,291 2,292,536 229,973 15,000 203,038 940,090 24,583 340,330 433,033 362,494 137,808 2,456,376 0 1,177 14,019 42,545 16,166 226,231 46,516 145,800 6,404 498,857 12,500 203,038 940,090 745,255 340,330 433,033 511,600 137,808 3,323,654 (867,278) 15,000 204,288 943,028 859,395 350,621 433,683 512,800 141,683 3,460,498 (1,692,000) 0.00 0.62 0.31 3395.89 3.02 0.15 41.46 2.81 40.88 5,165,330 (5,338,059) 0 0 0 (172,729) 0 0 0 800,000 0 800,000 0 0 876,946 800,000 0 1,676,946 0 0 0 892,000 3,393 895,393 57,244 244,734 301,978 800,000 301,978 1,101,978 809,668 301,978 1,111,646 (796,607) 1,111,646 315,039 EXPENDITURES RESTATED BY OBJECT: Experience 2007 1,551,815 675,106 65,615 2,292,536 Budget 2008 1,778,266 663,110 15,000 2,456,376 Six Months Experience 2008 110,000 387,681 1,177 498,857 Estimated Experience 2008 2,435,000 876,154 12,500 3,323,654 Adopted 2009 2,545,000 900,498 15,000 3,460,498 Principal Interest Issue Fees Total Expenditures Percent Increase or (Decrease) 43.12 35.80 0.00 40.88 Debt Service Fund Concluded 19 Manitowoc County, WI CAPITAL PROJECTS FUND Percent Increase or (Decrease) 0.00 0.00 Experience 2007 REVENUE: Jail Assessment Fees Sale of Land Other Total Revenue EXPENDITURES: Capital Projects Communications Project - CPF Economic Development - CPF Jail Security Proj - CPF Jail Assessment Fee - CPF Courthouse Remodeling - CPF Total Expenditures Excess Revenue Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers in from HCC - Jail Security CPF Transfers in from HCC - Courthouse Remod CP Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balance Fund Balance - January 1 Fund Balance - December 31 119,777 0 0 119,777 Budget 2008 110,000 0 0 110,000 Six Months Experience 2008 62,100 0 0 62,100 Estimated Experience 2008 110,000 0 0 110,000 Adopted 2009 110,000 0 0 110,000 0 10 0 87,012 0 87,022 32,755 0 0 0 110,000 0 110,000 0 5,560 0 0 41,271 0 46,831 0 0 0 110,000 0 110,000 0 0 0 1,150,000 110,000 3,083,000 4,343,000 (4,233,000) 0.00 3848.18 0 0 0 0 32,755 435,496 468,251 0 0 0 0 0 468,251 468,251 0 0 0 0 0 468,251 468,251 1,150,000 3,083,000 0 4,233,000 0 468,251 468,251 All project balances carry over automatically from one year to the next based upon their approved project amount and/or by operation of County Board rule or State Statute. EXPENDITURES RESTATED BY OBJECT: Experience 2007 28,248 10 58,764 87,022 Budget 2008 0 0 110,000 110,000 Six Months Experience 2008 11,195 0 35,637 46,831 Estimated Experience 2008 0 0 110,000 110,000 Adopted 2009 4,290,250 0 52,750 4,343,000 Contracted Services Operation & Maintenance Outlay Total Expenditures Percent Increase or (Decrease) (52.05) 3848.18 Capital Projects Fund Concluded 20 PROPRIETARY FUNDS DETAIL SUMMARIES Health Care Center Enterprise Fund Highway Enterprise Fund Information Systems Internal Service Fund Manitowoc County, WI HEALTH CARE CENTER ENTERPRISE FUND Percent Increase or (Decrease) (100.00) (100.00) (100.00) 10.92 (99.84) Experience 2007 REVENUE: Property Taxes Intergov Transfer Program Total Public Charges for Service Total Other Revenue Total Revenue EXPENSES: Health & Human Services Total Expenses Excess Revenue Over (Under) Expenses Transfers (To) From other Funds: Transfer to Highway SRF Transfer to Debt Service Fund Transfer to Jail Security CPF Transfer to Courthouse Remodeling CPF Net transfers in Total Transfers (To) From other Funds Change in Net Assets Net Assets - January 1 Net Assets - December 31 EXPENSES RESTATED BY OBJECT: Experience 2007 9,131,742 1,775,644 894,582 557,476 363,950 12,723,394 1,909,378 897,571 9,790,443 (12,564) 12,584,828 Budget 2008 286,050 148,000 1,675,119 3,059 2,112,228 Six Months Experience 2008 286,050 702,484 1,551,117 1,786,383 4,326,034 Estimated Experience 2008 286,050 702,484 1,551,117 1,791,403 4,331,054 Adopted 2009 0 0 0 3,393 3,393 12,723,394 (138,566) 2,934,810 (822,582) 2,751,019 2,751,018 1,580,036 0 3,393 (100.00) 0 0 0 0 0 0 (138,566) 4,136,449 3,997,884 (800,000) 0 0 0 2,036,420 1,236,420 413,838 3,997,884 4,411,722 (800,000) 0 0 0 1,213,838 413,838 1,993,874 3,997,884 5,991,758 (892,000) (3,393) (1,150,000) (3,083,000) 0 (5,128,393) (5,125,000) 5,991,758 866,758 Percent Increase or (Decrease) (100.00) (100.00) (100.00) (100.00) (100.00) (100.00) Personal Services Contracted Services Operation & Maintenance Fixed Charges Debt Service Total Expenses Budget 2008 1,401,101 298,029 155,979 92,603 987,098 2,934,810 Six Months Experience 2008 1,883,093 466,752 190,608 101,568 108,997 2,751,019 Estimated Experience 2008 1,883,089 466,753 190,610 101,569 108,997 2,751,018 Adopted 2009 0 0 0 0 0 0 Health Care Center Enterprise Fund Concluded 21 Manitowoc County, WI HIGHWAY ENTERPRISE FUND Percent Increase or (Decrease) Experience 2007 REVENUES: Public Charges for Service HWY Fees & Permits HWY Public Charges HWY Damage Claims Total Public Charges for Service Intergov. Chgs for Service State Hwy Charges Local Govt Charges Dept Charges For Service Total Intergov Chgs for Service Other Revenue Rent Sale of County Equip Records & Reports Rev HWY Net Gain/Loss on Sale of Equipment Insurance Proceeds Reimb Other Total Other Revenue Total Revenue EXPENSES: Public Works County Charges Reimbursed Administration-Hwy C/P Patrol Supervision Radio Expenses C/P Liability Insurance C/P Union Activities C/P Other Highway-Cost Pool Field Small Tools-Pool Shop Operations-Pool Fuel Handling-Pool Machinery Operations-Pool Gravel Operations-Pool Bituminous Operations-Pool Paving - Bid Jobs Buildings & Grounds-Pool Capital Acquisition-Pool Hwy P/R Clearing Accounts County-Road Maintenance County-Road Construction County-Aided Bridge Constr County-Winter Snow Removal State-Road Maint/Construct Other Local Govt Road M&C County Depts Nonroad Srvcs Non Govt (Public) Service Total Expenses Excess Revenues Over (Under) Expenses Operating Transfers In Capital Contributions Change in Net Assets Net Assets - January 1 Net Assets - December 31 EXPENSES RESTATED BY OBJECT: Experience 2007 8,206,267 934,576 12,765,387 801,751 (17,737,028) 4,970,953 Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 4,950 112,127 0 117,077 4,000 247,619 0 251,619 2,125 10,770 0 12,895 4,250 320,990 0 325,240 4,500 50,000 0 54,500 12.50 (79.81) (78.34) 1,685,475 1,992,993 1,017,416 4,695,884 1,705,020 1,407,767 900,000 4,012,787 1,253,531 438,983 176,978 1,869,493 1,966,333 1,552,700 750,000 4,269,033 1,850,000 1,500,000 460,505 3,810,505 8.50 6.55 (48.83) (5.04) 5,780 0 111,093 31,598 0 36,878 185,349 4,998,311 0 2,000 126,200 0 0 55,000 183,200 4,447,606 11,333 0 92,097 4,864 0 27,937 136,231 2,018,618 50,000 0 150,000 5,400 0 55,000 260,400 4,854,673 80,400 0 123,500 0 0 57,000 260,900 4,125,905 (100.00) (2.14) 3.64 42.41 (7.23) (4,142,562) 542,051 219,050 17,086 29,656 0 0 0 (0) 0 (131,914) (128,407) 33,796 2,241,011 0 0 0 1,437,371 1,601,993 0 907,629 1,587,208 533,891 185,340 37,756 4,970,953 27,357 0 0 27,357 11,099,556 11,126,914 (4,245,976) 493,244 226,900 12,000 35,929 0 0 0 0 0 (478,768) 0 0 1,420,000 0 0 0 1,745,765 1,879,383 0 620,828 1,602,915 882,767 200,000 52,619 4,447,606 0 0 0 0 11,126,914 11,126,914 (2,136,922) 248,277 121,389 10,975 14,828 0 0 425 (145,976) (4,844) (204,366) 2,969 103,432 353,753 318,767 235,572 (110,690) 1,032,167 221,415 0 819,368 1,071,219 384,012 105,570 11,054 2,452,393 (4,449,900) 534,199 234,202 23,806 30,084 0 0 0 600 0 (341,082) 50,546 202,150 1,610,708 0 0 (229,734) 1,883,700 1,305,150 0 1,261,050 1,776,290 743,742 199,044 20,118 4,854,673 0 0 0 0 11,126,914 11,126,914 (4,249,787) 553,015 244,327 18,607 17,784 0 0 0 0 0 (378,721) 0 0 1,050,000 0 0 0 1,749,576 1,735,211 0 765,000 1,660,388 700,000 210,505 50,000 4,125,905 0 0 0 0 11,126,914 11,126,914 0.09 12.12 7.68 55.06 (50.50) (20.90) (26.06) 0.22 (7.67) 23.22 3.59 (20.70) 5.25 (4.98) (7.23) Personal Services Contracted Services Operation & Maintenance Fixed Charges Other Total Expenses Budget 2008 5,263,759 1,356,914 6,075,179 825,059 (9,073,305) 4,447,606 Six Months Experience 2008 4,406,269 463,185 5,389,009 400,475 (8,206,546) 2,452,393 Estimated Experience 2008 5,165,663 617,582 7,461,687 765,752 (9,156,011) 4,854,673 Adopted 2009 5,148,804 994,381 7,035,765 743,836 (9,796,881) 4,125,905 Percent Increase or (Decrease) (2.18) (26.72) 15.81 (9.84) 7.97 (7.23) Highway Enterprise Fund Concluded 22 Manitowoc County, WI INFORMATION SYSTEMS INTERNAL SERVICE FUND Percent Increase or (Decrease) Experience 2007 REVENUES: Intergovernmental Grants IS-WIJIS Grant Total Intergovernmental Grants Public Charges for Service DP Charges For Service Total Public Charges for Service Intergovernmental Chgs for Service New World System Chg Dept Charges For Service Total Intergov. Chgs for Service Other Revenue Gain(Loss) on Sale of Assets Other Total Other Revenue Total Revenue EXPENSES: General Government Information Systems Total Expenses Budget 2008 Six Months Experience 2008 Estimated Experience 2008 Adopted 2009 0 0 69,890 69,890 30,520 30,520 0 0 0 0 (100.00) (100.00) 115 115 16,000 16,000 28 28 16,000 16,000 0 0 (100.00) (100.00) 84,015 1,260,141 1,344,157 74,525 1,313,329 1,387,854 0 637,326 637,326 93,785 1,307,803 1,401,588 84,246 1,395,799 1,480,045 13.04 6.28 6.64 (400) 0 (400) 1,343,872 0 0 0 1,473,744 (13,812) 0 (13,812) 654,062 0 0 0 1,417,588 0 0 0 1,480,045 0.43 1,392,048 1,392,048 1,591,965 1,591,965 692,366 692,366 1,525,685 1,525,685 1,608,084 1,608,084 1.01 1.01 Excess Revenues Over (Under) Expenses Net Assets - January 1 Net Assets - December 31 EXPENSES RESTATED BY OBJECT: (48,177) 1,108,317 1,060,140 (118,221) 1,060,140 941,919 (108,097) 1,060,140 952,043 (128,039) 952,043 824,004 Percent Increase or (Decrease) 4.18 6.02 (32.06) (2.25) 1.01 Personal Services Contracted Services Operation & Maintenance Fixed Charges Total Expenditures Experience 2007 685,863 434,423 48,679 223,083 1,392,048 Budget 2008 620,248 607,101 128,026 236,590 1,591,965 Six Months Experience 2008 312,479 227,984 41,692 110,211 692,366 Estimated Experience 2008 635,434 607,559 57,685 225,007 1,525,685 Adopted 2009 646,183 643,662 86,979 231,260 1,608,084 Information Systems Internal Service Fund Concluded 23 MISCELLANEOUS SUMMARY DATA AND SCHEDULES Summary of Shared and Restructured Positions 2007-2009 Changes in positions from January 1, 2008 – January 1, 2009 FTE Report 2009 Full time Equivalent Report (FTE) by Department Comparison of Selected Positions Wage & Fringe Benefits 2004, 2006, 2008 and 2009 Equalized Value, Tax Levy, & Tax Rate History 1977 through 2009 Adopted Expenses Revenues and Tax Levy by Department State of Wisconsin Tax Rate and Levy Limit Calculation Worksheets Apportionment of County Taxes Worksheet Combined Schedule of Outstanding Long Term Obligations Combined Schedule of Debt Service By Issue Outlay Items included in the 2009 Adopted Budget with 2008 Amounts for comparison Resolution Adopting 2009 Budget and Property Tax Levy Executive’s Partial Veto Message to County Board Special County Board Meeting Minutes to take up Executive’s Partial Veto Adopted Expenditures / Revenues and Tax Levy by Fund Worksheet Office of the County Executive Bob Ziegelbauer, County Executive Manitowoc County Courthouse 1010 S. 8th Street Manitowoc WI 54220 Office: 920.683.5107 Cell: 920.323.7497 bobziegelbauer@co.manitowoc.wi.us www.bobziegelbauer.com Accountability Respect Customer Service Summary of Shared and Restructured Positions 2007-09 All of these position changes were accomplished through attrition and restructuring – no employee was laid off. Aging and Disability Resource Center Site Manager position was eliminated January 14, 2008 and replaced by volunteers. Secretary/Clerk(s) - Provided support to the Veterans Service office from January 2007 – October 2007. Continues to provide coverage for receptionist duties as requested Clerk of Court Office Office Assistant - Housed in the Clerk of Court Office, this .60 FTE position was created in the 2008 budget to provide coverage for the Family Court Commissioner’s Office and Register in Probate Office in the absence of the support staff assigned to those offices. When not needed in either of these offices the position provides support to the Clerk of Court office. With the creation of this shared position, a parttime position in the Register in Probates Office was eliminated. When both the Register in Probate Office and the Family Court Commissioner’s office have coverage needs for the same day, the Confidential Administrative Assistant provides coverage. Part-time interpreter – this .25 position was eliminated July 31, 2008. Records Clerk - a .53 part-time Records Clerk position is proposed to be eliminated in the 2009 budget and replaced by a full-time Records Clerk. (This .53 position has actually worked full-time hours since 2002) County Clerk Secretary/Clerk – This .60 position will be eliminated January 12, 2009 District Attorney Victim Witness Specialist – This full-time position was eliminated July 21, 2008 www.manitowoccounty.org 24 Health Department Secretary/Clerk - Effective January 1,2008 a full-time secretary/clerk was eliminated, and with the combination of reclassification of an existing position and the creation of a .60 FTE secretary/clerk, the office staff has restructured. Bi-Lingual Health Aide – This .53 position was approved by the County Board on August 20, 2008 and replaces contracted services. Human Services Department Clerk/Typist – This full-time position was approved by the County Board July 15, 2008 Crisis Intervention Worker – This .40 FTE is proposed in the 2009 budget and would replace the use of back-up crisis workers we currently pay at an overtime rate Psychiatrist – This full-time position was approved by the County Board on August 20, 2008 and will replace contracted services JDC and County Executive Confidential Administrative Assistant - The full-time Assistant County Executive position was restructured to be a Confidential Administrative Assistant whose primary responsibilities are in the Emergency Services Division (replacing the use of contracted services there). This position also provides services to other offices to fill in for staff vacancies rather than using contracted services. This position has provided services for the following departments: Treasurer, Register of Deeds, Family Court Personnel Department The Personnel Specialist position provided coverage in the UW Extension office for the first five months of 2008. This position has also provided coverage in the County Clerk’s Office, and is available to provide support in other County offices as needed. Planning and Park Effective upon the retirement of the current Director (approximately May 2009), the Assistant Director will be promoted to Director and one full-time professional position will be eliminated. www.manitowoccounty.org 25 Register in Probate Part-Time Clerk Position - This position was eliminated as part of the 2008 budget. Services are provided by a shared Office Assistant position which is housed in the Clerk of Courts Office. Sheriff’s Department Deputy Sheriff – This full-time position as approved by the County Board June 17, 2008 Jail Nurse – A proposal to increase the hours of the part-time Jail Nurse by .25 is included in the proposed 2009 budget Soil & Water Office Secretary Clerk – Beginning in February 2008 the part-time Secretary/Clerk position has been shared between the Soil & Water Office and Veterans Service Office. Voluntary Conservation Coordinator - This full-time professional staff position was eliminated in October of 2007, and that incumbent transferred into a vacant position in the Planning & Park Department. Treasurer One full-time position will be eliminated in January 2009. UW Extension Program Assistant position - was vacated in November 2007. The position was not filled, and the Department Director was instructed to refocus her position on providing support to the Agents. The refocusing never really took place, as the Department Director vacated the position in June, 2008. A .40 Program Assistant position was authorized by the County Board on August 20, 2008. Department Director position – eliminated June 13, 2008 Veterans Service Office Assistant Veterans Service Officer - This .60 position was approved by the County Board August 20, 2008 Receptionist duties are being covered with a combination of shared services from Soil & Water, Senior Aide hours, and volunteer hours. www.manitowoccounty.org 26 Changes in positions from January 1, 2008 - January 1, 2009 Department Position ID POSITIONS ELIMINATED Health Care Center Aging & Dis. Resources 04-203 Clerk of Courts 08-112 UW-Extension 50-104 Planning & Parks County Treasurer County Clerk Clerk of Courts District Attorney Title All positions Site Manager Records Clerk Director FTE -158.93 -0.32 -0.53 -1.00 -1.00 -1.00 -0.60 -0.25 -1.00 -164.63 Effective Date 3/1/2008 1/14/2008 1/1/2009 6/13/2008 Reason for Change 16-103 08-126 20-105 Secretary/Clerk Interpreter Victim Witness Spec. Sale of the Health Care Center Position eliminated Part-time position made full-time Position eliminated Eliminate 1 FTE in 5/09 One staff position eliminated 1/1/09 1/12/2009 Position eliminated 8/1/2008 Position eliminated 7/21/2008 Position eliminated Reduction in FTEs NEW OR INCREASED FTE's Clerk of Courts 08-112 Human Services 32-822 Health Department 28-308 Sheriff's Department 46-355 Human Services 32-466 Human Services 32-447 Records Clerk Clerk/Typist Bilingual Health Aide Deputy Sheriff HSP (Crisis Wkr.) Psychiatrist Deputy VSO/ Program Assistant Jail Nurse 1.00 1.00 0.53 1.00 0.40 1.00 1/1/2009 7/15/2008 8/20/2008 6/17/2008 1/1/2009 8/20/2008 Proposed in 2009 budget New position approved New position approved New position approved Proposed in 2009 budget New position approved UW-Ext/Veterans Sheriff's Department 52-102 46-501 1.00 0.25 6.18 -158.45 Position approved for .60 FTE 8/20/2008 Veterans , .4 FTE UW-Extension Proposed increase from .5 to .75 1/1/2009 in 2009 budget Increase in FTEs TOTAL CHANGE IN FTES 10/2/20089:38 AM 27 Positions included in 2009 Adopted Budget UNION OR NON U Aging & Disability Resource Center ADRC Director Disability Benefits Speci Elder Abuse/Prevention Ma Elderly Benefits Speciali Info.& Assistance Program Info.& Assistance Special Nutrition Program Dir. Secretary Clerk Site Manager NU NU NU NU NU NU NU U U Full Time 1.00 1.00 1.00 1.00 1.00 2.00 1.00 2.00 FT Sub Total Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total 0.70 1.00 0.76 10.00 1.46 1.00 2.00 11.46 Total Union 4 Total Non Union 9 Child Support Agency Account Clerk I Case Manager Child Support Agency Dir. Child Support Receptionis Child Support Secretary Review & Revision Special U U NU U U U 1.00 5.00 1.00 1.00 1.00 1.00 10.00 10.00 Total Union 9 Total Non Union 1 Clerk of Courts Administrative Assistant Clerk of Circuit Court Counter Clerk/Records Roo Criminal Assistant/Deputy Deputy Deputy I Deputy VII/Traffic Clerk Deputy 4 - Family Clerk Director of Business Oper Judicial Assistant Office Assistant Records Clerk Secretary Clerk Traffic Clerk U NU U U U U U U NU U U U U U 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 16.00 0.60 0.53 1.00 1.00 Total Union 16 Total Non Union 2 Comptroller Account Specialist Accounting Technician Assistant Auditor/Comptro Comptroller Payroll Supervisor 1.13 2.00 17.13 U U NU NU NU 1.00 1.00 1.00 1.00 1.00 5.00 28 5.00 Total Union 2 Total Non Union 3 Positions included in 2009 Adopted Budget UNION OR NON U Coroner Coroner Secretary Clerk NU U Total Union 1 Total Non Union 1 Corp Counsel Administrative Assistant Assistant Corporation Cou Corporation Counsel Paralegal 0.00 Full Time FT Sub Total Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total 0.75 0.27 1.02 1.00 1.00 2.00 1.02 NU NU NU NU 1.00 1.00 1.00 1.00 4.00 0.00 4.00 Total Union 0 Total Non Union 4 County Clerk Account Clerk II County Clerk Deputy State Voter Registration U NU U U Total Union 3 Total Non Union 1 1.00 1.00 1.00 0.28 3.00 0.28 1.00 1.00 3.28 District Attorney Paralegal Secretary Receptionist/Secretary Secretary - DA Victim Witness Coordinator U U U U 2.00 1.00 0.50 1.00 4.00 0.50 1.00 4.50 1.00 Total Union 5 Total Non Union 0 Emergency Management Confidential Program Mana Emergency Services Coordi NU NU 0.73 1.00 1.00 0.73 1.00 Total Union 0 Total Non Union 2 Executive County Executive 1.00 1.73 NU Total Union 0 Total Non Union 1 1.00 1.00 0.00 1.00 Family Court Asst Family Court Commisi Family Court Commissioner Judicial Assistant NU NU U Total Union 1 29 0.50 0.50 1.00 1.00 1.00 1.00 1.00 2.00 2.00 Positions included in 2009 Adopted Budget UNION OR NON U Total Non Union 2 Highway Admin. Asst. Backhoe Operator Bridge Crew Construction Equip Operat Cost Accountant Director of Financial Ser Drier Operator Grader Operator Highway Commissioner Highway Engineer Highway Foreman Loader Operator Mechanic Motor Grader Operator Patrol Superintendent Patrolman Paver Operator Plant Operator Road & Safety Supervisor Road Superintendent Roller Operator Screed Operator Shop Forman Shop Superintendent Sign Repair Tireman Truck Driver Welder Full Time FT Sub Total Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total NU U U U NU NU U U NU NU U U U U NU U U U NU NU U U U NU U U U U 1.00 1.00 4.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 4.00 2.00 3.00 1.00 1.00 15.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 8.00 1.00 60.00 60.00 Total Union 51 Total Non Union 9 Human Services Administrative Assistant Administrative Services Supervisor Business Operations Division Mgr. Child & Family Services Division Mgr. Clerk Typist 2 Clerk Typist 3 Clerk Typist 4 Clinical Services Division Mgr. Clinical Team Leader Economic Support Lead Wkr Economic Support Division Mgr. Economic Support Spec. Tr Economic Support Spec. 3 Economic Support Supervis Financial Services Superv Human Services Dir. Human Services Profession U NU NU NU U U U NU NU U U U U NU NU NU U 3.00 1.00 1.00 1.00 4.00 5.00 6.00 1.00 1.00 1.00 1.00 4.00 9.00 1.00 1.00 1.00 13.00 30 Positions included in 2009 Adopted Budget UNION OR NON U NU U U NU U U U NU U U U FT Full Sub Time Total 1.00 1.00 1.00 1.00 1.00 1.00 3.00 4.00 31.00 3.00 2.00 103.00 Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total Long Term Support Division Mgr. Personal Care Worker R.N. Psychiatric Nurse Psychiatrist Psychologist Social Service Aide Social Service Aide 3 Social Work Supervisor Sr. Human Services Profes Sr. Human Services Proffe Staff Accountant 1.80 3.00 Total Union 92 Total Non Union 14 Information Systems Aegis System Administrato Computer Technician/Train Desktop Technician GIS Coordinator Information Systems Dir. Network Engineer System Support Analyst 1.80 3.00 104.80 U U U NU NU NU U 1.00 2.00 1.00 1.00 1.00 1.00 1.00 8.00 0.00 0.00 8.00 Total Union 5 Total Non Union 3 Joint Dispatch Center Confidentail Admin. Assis Joint Dispatch Center Sup Telecommunicator NU NU U 1.00 4.00 18.00 23.00 2.80 2.80 4.00 4.00 25.80 Total Union 22 Total Non Union 5 Personnel Personnel Assistant Personnel Coordinator Personnel Director NU NU NU Total Union 0 Total Non Union 4 1.00 1.00 2.00 0.30 0.60 1.00 1.00 0.90 2.00 2.90 Planning and Park (1 position to be eliminated approximately May 2009) Assistant Director Associate Code Administra Associate Planner Code Administrator Planning & Parks Director Secertary/Clerk II Senior Planner NU NU NU NU NU U NU 31 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Positions included in 2009 Adopted Budget UNION OR NON U NU FT Full Sub Time Total 1.00 8.00 Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total Wastewater Treatment Admi Total Union 1 Total Non Union 7 Probate Deputy Register in Probate 0.00 0.00 8.00 U NU Total Union 1 Total Non Union 1 1.00 1.00 2.00 0.00 0.00 2.00 Public Health Department Bilingual Health Aide CPA/Nutrition Educator Health Educator Health Officer Immunization Clerk Licenced Practical Nurse Nurse Manager Public Health Nurse Registered Dietician Sanitarian Secretary/Clerk WIC Clerk/Vendor Director WIC Director/Nutritionist U U U NU U U NU U U U U U NU 1.00 1.06 0.59 0.70 0.80 0.74 2.00 1.00 1.00 1.00 1.00 7.00 1.00 2.00 1.00 1.00 12.19 18.00 22.19 1.00 1.00 5.00 2.00 5.10 0.25 1.40 0.80 0.75 10.00 Total Union 25 Total Non Union 3 Public Works Accounting Technician Asst. Public Works Direct Custodian Inmate Trustee Coordinato Maintenance II Maintenance III Maintenance Technician I Public Works Director U NU U U U U U NU 1.00 1.00 0.50 0.50 3.00 3.00 1.00 1.00 10.00 1.00 2.00 11.00 1.00 1.00 Total Union 10 Total Non Union 2 Register of Deeds Deputy Records Clerk Register of Deeds Vital Records Clerk U U NU U Total Union 4 Total Non Union 1 2.00 1.00 1.00 1.00 5.00 0.00 0.00 5.00 Sheriff 32 Positions included in 2009 Adopted Budget UNION OR NON U U NU U U NU NU U NU U NU NU NU NU NU NU NU NU NU U U U U NU U NU U U NU U FT Full Sub Time Total 2.00 1.00 33.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 11.00 1.00 2.00 1.00 5.00 8.00 7.00 2.00 6.00 2.00 1.00 1.00 3.00 1.00 Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total Bailiff Business Operations Manager Cook Corrections Officer Deputy Inspector/Operatio Deputy Inspector/Support Detective Detective Lietuenant Drug Enforcement Officer Food Serv. Mgr. Inspector Jail Administrator Jail Lieutenant Jail Nurse Jail Sergeant Patrol Lietuenant Patrol Lieutenant Patrol Lieutenant - Metro Patrol Officer Patrol Officer 2 Patrol Officer 3 Patrol Officer2 Patrol Sergeant Process Server Radio Technician Secretary Bookkeeper Secretary Clerk Sheriff Volunteer Coordinator 5.10 6.00 6.00 7.00 1.60 2.00 0.50 1.60 0.40 99.00 15.20 1.00 2.00 1.00 19.00 114.20 Total Union 85 Total Non Union 33 Soil and Water Director Secretary/Clerk Secretary/Clerk Soil Conservationist NU U U NU Total Union 2 Total Non Union 4 1.00 1.00 0.46 3.00 5.00 0.46 1.00 5.46 1.00 Treasurer (1 position to be eliminated in January 2009) County Treasurer Deputy Treasurer Real Property Analyst Real Property Lister Tax Collection Specialist NU U U U U 1.00 1.00 1.00 1.00 1.00 5.00 33 0.00 0.00 5.00 Total Union 4 Total Non Union 1 Positions included in 2009 Adopted Budget UNION OR NON U UW Extension Program Assistant Deputy VSO/Program Assistant U U Full Time 1.00 0.40 1.00 0.40 0.00 1.40 FT Sub Total Number PT FTE Number of PT Sub of PT Dept. FTE Total EE Total Total Union 2 Total Non Union 0 Veterans Service Veterans Service Officer Deputy VSO/Program Assistant NU U 1.00 0.60 1.00 0.60 1.00 1.00 1.60 Total Union 1 Total Non Union 1 GRAND TOTALS TOTAL UNION 345 TOTAL NON-UNION 114 397.00 41.47 61.00 438.47 34 Manitowoc County Wage & fringe benefit comparison for select positions Years 2004 through 2009 Position Social Worker HSD Dept Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC Total Wage & Fringe benefits Salary/Wages FICA WRS Health Insurance Life Insurance Dental Insurance LTD Sec 125 WC 2004 71,922.59 48,260.22 3,691.91 4,857.94 14,358.08 183.48 0.00 141.78 36.60 392.58 67,908.53 45,614.14 3,489.48 4,470.14 13,582.08 269.96 273.12 131.57 36.60 41.44 69,391.16 46,778.53 3,578.56 4,584.25 13,291.80 177.76 273.12 136.58 36.60 533.96 51,273.14 31,015.89 2,372.72 3,180.09 14,358.08 190.51 0.00 89.76 36.60 29.49 74,275.36 50,559.08 3,867.77 5,409.82 13,582.08 351.26 273.24 150.01 36.60 45.50 65,943.95 41,190.08 3,151.04 6,729.24 14,142.64 38.40 0.00 124.24 36.60 531.71 74,388.67 51,441.66 3,935.29 5,002.10 13,291.80 235.18 273.12 126.90 36.60 46.02 84,353.78 57,089.18 4,367.32 5,594.71 13,582.08 47.62 273.12 162.56 36.60 3,200.59 66,707.21 42,135.48 3,223.36 4,129.26 14,406.32 293.95 0.00 110.36 36.60 2,371.88 2006 78,237.25 51,042.85 3,904.78 5,308.36 17,070.08 320.74 0.00 145.56 36.60 408.28 80,544.70 53,080.27 4,060.64 5,520.46 16,531.20 301.34 357.84 148.81 36.60 507.54 78,294.35 51,164.15 3,914.06 5,321.01 16,560.64 186.25 357.84 140.62 36.60 613.18 56,310.24 32,682.49 2,500.21 3,399.02 17,070.08 210.76 0.00 92.16 36.60 318.92 79,284.07 51,570.22 3,945.12 5,827.38 16,531.20 362.25 357.84 149.52 36.60 503.94 75,532.37 46,461.09 3,554.27 8,256.38 16,439.22 45.96 0.00 131.29 40.20 603.96 78,427.32 51,734.37 3,957.68 5,334.60 16,186.08 215.16 357.84 114.41 36.60 490.58 90,818.01 59,776.55 4,572.91 6,216.76 16,532.20 49.17 269.38 194.15 36.60 3,170.29 70,594.97 42,239.34 3,231.31 4,673.84 16,761.44 318.53 0.00 114.48 36.60 3,219.43 2008 81,506.19 55,859.15 4,273.22 5,921.07 14,798.12 332.58 0.00 161.99 36.60 123.45 82,902.53 56,416.26 4,315.84 5,980.12 14,798.12 389.46 386.06 163.61 36.60 416.46 78,126.70 52,458.26 4,013.06 5,560.58 14,798.12 197.32 386.06 152.13 36.60 524.58 57,676.91 35,730.23 2,733.36 3,787.40 14,798.12 217.46 0.00 103.62 36.60 270.12 81,355.34 54,710.24 4,185.33 6,291.68 14,798.12 375.04 386.06 158.66 36.60 413.61 81,211.50 52,941.86 4,050.05 8,311.87 15,188.12 67.36 0.00 145.79 36.60 469.85 81,277.43 55,042.48 4,210.75 5,834.50 14,798.12 403.89 386.06 159.62 36.60 405.40 92,821.34 60,482.42 4,626.91 6,411.14 14,798.12 49.53 0.00 169.40 36.60 6,247.23 75,902.80 47,125.04 3,605.07 4,995.25 14,798.12 338.98 0.00 136.66 36.60 4,867.07 2009 Budget 87,984.80 57,487.37 4,397.78 5,978.69 18,530.37 329.31 0.00 163.85 0.00 1,097.43 92,168.99 61,031.10 4,668.88 6,347.23 18,530.37 396.67 392.17 171.93 0.00 630.64 85,478.77 55,408.65 4,238.76 5,762.50 18,530.37 205.21 392.17 155.58 0.00 785.53 62,750.69 36,827.50 2,817.30 3,830.06 18,530.37 252.43 0.00 103.76 0.00 389.27 87,266.91 56,352.83 4,310.99 6,480.58 18,530.37 440.90 392.17 163.42 0.00 595.65 86,962.94 54,507.00 4,169.79 8,448.59 18,920.37 71.03 0.00 150.16 0.00 696.01 87,978.24 57,517.58 4,400.09 5,981.83 18,530.37 403.89 392.17 160.24 0.00 592.07 100,266.92 63,229.36 4,837.05 6,575.85 18,530.37 56.20 0.00 177.07 0.00 6,861.02 81,606.90 48,678.06 3,723.87 5,062.52 18,530.37 323.33 0.00 134.20 0.00 5,154.55 Change in CPI from Year Shown through most Current Month available August 2008 15.13% 8.57% N.A. 2004 to 2009 2006 to 2009 2008 to 2009 % Increase % Increase % Increase 22.33% 12.46% 7.95% Manager-Mid level HSD 35.73% 14.43% 11.18% RN PHS 23.18% 9.18% 9.41% Clerical Courthouse 22.39% 11.44% 8.80% Elected Official Courthouse 17.49% 10.07% 7.27% Patrol Officer SHF 31.87% 15.13% 7.08% Management SHF 18.27% 12.18% 8.24% Supervisior HWY 18.86% 10.40% 8.02% Crew / Operator HWY 22.34% 15.60% 7.52% US Dept of Labor - Consumer Price Index All Urban Consumers (CPI-U) US City Average All Items (December to December) Year % 2002 2.4 2003 1.9 2004 3.3 2005 3.4 2006 2.5 2007 4.1 2008 YTD 4.3 Wage & benefit comparison 2002 thru 2009.xls Wage & Ben 35 11/29/2008 11:34 AM Manitowoc County, Wisconsin EQUALIZED VALUE - TAX LEVY & TAX RATE HISTORY 1977 TO 2008 ACTUALS 2009 Adopted Budget ADOPTED EQUALIZED VALUE LEVY YEAR 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 BUDGET EQUALIZED VALUATION PER-CENT YEAR 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 EXCLUDING (TID) $1,211,352,540 $1,355,612,540 $1,516,316,000 $1,663,852,000 $1,688,807,800 $1,756,318,100 $1,769,340,900 $1,786,443,900 $1,776,007,300 $1,730,722,700 $1,676,719,000 $1,693,668,100 $1,717,107,600 $1,770,603,700 $1,876,922,700 $1,996,027,300 $2,118,040,000 $2,323,674,500 $2,521,083,800 $2,692,042,900 $2,960,655,500 $3,113,670,000 $3,327,573,700 $3,505,947,400 $3,813,024,200 $4,014,784,100 $4,176,772,000 $4,301,111,800 $4,432,487,500 $4,674,582,000 $4,866,468,000 $5,073,661,200 INC (-DEC) 12.30% 11.91% 11.85% 9.73% 1.50% 4.00% 0.74% 0.97% -0.58% -2.55% -3.12% 1.01% 1.38% 3.12% 6.00% 6.35% 6.11% 9.71% 8.50% 6.78% 9.98% 5.17% 6.87% 5.36% 8.76% 5.29% 4.03% 2.98% 3.05% 5.46% 4.10% 4.26% TAX LEVY & RATE AS EQUALIZED LEVY TOTAL LEVY IN DOLLARS $4,081,326 $4,289,943 $4,289,943 $4,415,077 $6,326,293 $6,513,558 $6,904,372 $6,971,988 $7,231,262 $7,759,477 $7,917,845 $8,533,605 $10,124,148 $11,231,595 $12,718,272 $13,330,210 $13,469,913 $12,813,864 $13,346,657 $13,747,057 $15,293,950 $18,009,105 $19,507,817 $20,857,127 $22,489,172 $24,355,486 $25,011,915 $25,756,507 $26,462,274 $26,920,541 $27,347,206 $27,741,006 PER-CENT INC (-DEC) -1.00% 5.11% 0.00% 2.92% 43.29% 2.96% 6.00% 0.98% 3.72% 7.30% 2.04% 7.78% 18.64% 10.94% 13.24% 4.81% 1.05% -4.87% 4.16% 3.00% 11.25% 17.75% 8.32% 6.92% 7.82% 8.30% 2.70% 2.98% 2.74% 1.73% 1.58% 1.44% RATE TAX RATE PER $1,000 (Note *) $3.36923 $3.16458 $2.82919 $2.65353 $3.74601 $3.70864 $3.90223 $3.90272 $4.07164 $4.48337 $4.72223 $5.03853 $5.89605 $6.34337 $6.77613 $6.67837 $6.35961 $5.51448 $5.29402 $5.10655 $5.16573 $5.78388 $5.86248 $5.94907 $5.89799 $6.06645 $5.98834 $5.98834 $5.97008 $5.75892 $5.61952 $5.46765 N.A. -6.07% -10.60% -6.21% 41.17% -1.00% 5.22% 0.01% 4.33% 10.11% 5.33% 6.70% 17.02% 7.59% 6.82% -1.44% -4.77% -13.29% -4.00% -3.54% 1.16% 11.97% 1.36% 1.48% -0.86% 2.86% -1.29% 0.00% -0.30% -3.54% -2.42% -2.70% PER-CENT INC (-DEC) Note * - Actual tax rates will vary by individual municipality because portions of the tax levy are allocated differently throughout the County. The levy portion supporting the library is apportioned only to towns and villages, and the levy portion for bridge construction is only apportioned to towns. In addition to the County Tax Levy shown above, the County collects on behalf of the State of Wisconsin a forestry tax levy and other minor special assessments which are not considered as revenues to the County and are not included in the tax levy figures shown above. However, Charitable and Penal Fees issued by the State and chargable to the County are included above. In Levy Year 1994 for the 1995 Budget, the County no longer levied taxes for the Riverview School Special Education and Taxing District. 36 11/29/2008, 11:39 AM Manitowoc County, Wisconsin Adopted Expenses Revenues & Tax Levy by Department Aging Resources - ADRC Airport Child Support Clerk of Court Comptroller Coroner Corporation Counsel County Board County Clerk District Attorney Emergency Management Executive Family Court Commissioner Health Care Center Health Care Center (Debt P + I) Health Department Highway Department Highway Bridge Aid Petitions Human Services Information Systems Joint Dispatch Center Communications Activity (New) Personnel Planning & Park Public Works Register in Probate Register of Deeds Sheriff's Department Soil & Water Treasurer UW-Extension Veterans Non-Department Library Debt Service Fund All Other Expenses/Revenues ** Illegal Real Estate Tax Chg. Bk. Total All Expenditures Budgeted 2009 Expenses $1,922,225.00 $520,190.00 $901,840.00 $1,465,006.00 $733,204.00 $224,849.00 $456,445.00 $135,855.00 $470,955.00 $356,079.00 $358,368.00 $150,325.00 $135,130.00 $0.00 $0.00 $1,956,291.00 $8,375,692.00 $78,355.44 $33,483,686.00 $1,608,084.00 $1,924,109.00 $362,655.00 $359,855.00 $955,431.00 $1,942,518.00 $284,043.00 $558,732.00 $10,749,299.00 $778,884.00 $416,994.00 $264,819.00 $171,570.00 $362.51 $886,812.00 $3,460,498.00 $7,500,037.00 $3,991.22 $83,953,189.17 Budgeted 2009 Revenues $1,826,222.00 $317,190.00 $801,179.00 $920,500.00 $0.00 $17,000.00 $7,500.00 $0.00 $51,815.00 $72,000.00 $233,158.00 $0.00 $17,000.00 $0.00 $3,393.00 $802,929.00 $5,646,992.00 $0.00 $26,021,480.00 $1,480,045.00 $3,900.00 $0.00 $0.00 $436,204.00 $206,200.00 $66,500.00 $517,800.00 $1,233,500.00 $466,026.00 $1,177,020.00 $8,750.00 $13,000.00 $5,024,550.00 $0.00 $0.00 $2,700,500.00 $50,072,353.00 2008 Fund Balance (Applied) (In) Retained Out ($25,000.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,393.00 ($80,455.00) $0.00 $0.00 $0.00 ($128,039.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ($1,692,000.00) ($4,217,729.00) ($6,139,830.00) Proposed 2009 Tax levy $71,003.00 $203,000.00 $100,661.00 $544,506.00 $733,204.00 $207,849.00 $448,945.00 $135,855.00 $419,140.00 $284,079.00 $125,210.00 $150,325.00 $118,130.00 $0.00 $0.00 $1,072,907.00 $2,728,700.00 $78,355.44 $7,462,206.00 $0.00 $1,920,209.00 $362,655.00 $359,855.00 $519,227.00 $1,736,318.00 $217,543.00 $40,932.00 $9,515,799.00 $312,858.00 ($760,026.00) $256,069.00 $158,570.00 ($5,024,187.49) $886,812.00 $1,768,498.00 $581,808.00 $3,991.22 $27,741,006.17 Notes: ** All Other - Recycling SRF, Waste Disposal SRF, Expo SRF, Capital Project Funds, Board of Adjustment and Solid Waste Admin General Fund. Source: Manitowoc County Comptrollers Office THR 37 S:\2009 Adopted Budget\2009 Department-Total Expenses Revenues and Tax Levy-Global.xls MANITOWOC COUNTY, WISCONSIN All Funds and Account Group Combined Statement of Outstanding Long-term Obligations Estimated - 12/31/2008 Paid or Refunded Through December 31, 2008 Issue Date LONG-TERM OBLIGATIONS ACCOUNT GROUP 1999 A General Obligation Bonds Hwy Building and UW expansion Bank One Capital Inc 2000 A Corporate Purpose Bonds U.W. Building Addition Bank One Capital Market, Inc. 2001 Refunding Issue Attributable to General 1992 Debt Bank One Capital, Inc Interest Rate Maturity Date Original Principal Balance Outstanding 10/1/99 5.3159% 12/1/19 $2,875,000 $2,740,000 $135,000 5/1/00 5.3159% 10/1/19 $3,770,000 $3,390,000 $380,000 10/1/01 3.6886% 12/1/10 $6,655,000 $5,290,000 $1,365,000 2002 General Purpose Bonds (use to be split with Proprietary Funds) HCC,Sheriff Impound/Highway Garage 5/15/02 4.5662% Bank One Capital, Inc 2003 Taxable General Obligation Refunding Bonds Refunds WRS Prior Service Costs 4/15/03 Robert W. Baird & Co. Inc. 2003 General Purpose Refunding Bonds 10/1/03 Refunds callable portion of 1993 Bonds of '91 called amounts Robert W. Baird & Co. Inc. 2007 General Purpose Refunding Bonds 4/10/07 (1995, 1999, 2000, partial 2002) Robert W. Baird & Co. Inc. Total Long-term Debt Vested Employee Compensated Absences Unfunded pension liability Total Long-term Obligations Account Group 11/1/21 $13,200,000 $8,055,000 $5,145,000 5.35% 10/1/23 $4,835,000 $425,000 $4,410,000 3.0445% 12/1/11 $4,140,000 $1,545,000 $2,595,000 4.00% 11/1/21 $7,290,000 $220,000 $7,070,000 $42,765,000 $21,665,000 $21,100,000 $710,044 $0 $21,810,044 PROPRIETARY FUNDS (split with long-term obligations account group) With the sale of the Health Care Center, the following issues are part of the County's general debt above. 2002 General Purpose Bonds Health Care Center 5/15/02 4.57% 11/1/21 $ $ Bank One Capital, Inc. 2007 General Purpuse Refunding Bonds 4/10/07 4.00% HCC portion (1995, 1999, 2000, partial 2002) Robert W. Baird & Co. Inc. Vested Employee Compensated Absences Total Proprietary Funds 11/1/21 $0 - $ - $0 $0 $ 649,920 649,920 42 Manitowoc County Debt Service Outstanding 12/31/08 Construct & Equip New Ag Bldg. AKA County Office Bldg. Issue: 1 Amount: $2,140,000 Type: GO County Building Bonds, Series 1995A Dated: December 1, 1995 Callable: '06-'11 Callable 12/1/05 @ Par PRINCIPAL RATE INTEREST TOTAL (12/1) (6/1 & 12/1) Issue: Amount: Type: Dated: Callable: PRINCIPAL (10/1) Highway Bldg 89.56%; UW Manty 10.44%: 2 $2,875,000 GO County Building Bonds, Ser 1999A October 1, 1999 '10-'19 Callable 10/1/09 @ Par RATE INTEREST TOTAL (4/1 & 10/1) CALENDAR YEAR 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTAL $0.00 $0.00 $0.00 5.20% 5.30% 5.40% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $135,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 4.95% 5.05% 5.10% 5.15% 5.20% 5.25% 5.35% 5.40% 5.45% 5.50% 5.55% $6,682.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $141,682.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Refunded in 2007 Refunding Issue $0.00 Callable Maturities $0.00 $135,000.00 Refunded in 2007 Refunding Issue $6,682.50 $141,682.50 S:\2009 Adopted Budget\ 12-31-08-Outstanding Debt Detail by Issue Manitowoc Co.xls, All Debt 43 11/29/2008, 11:49 AM Manitowoc County Debt Service Outstanding 12/31/08 U.W. Manitowoc Campus Bldg. & Remodeling: Issue: 3 Amount: $3,770,000 Type: GO County Building Bonds, Ser 2000A Dated: May 1, 2000 Callable: '11-'19 Callable 11/1/10 @ Par PRINCIPAL RATE INTEREST TOTAL (11/1) (5/1 & 11/1) Refunds 1992 Refunding Issue: Issue: 4 Amount: $6,655,000 Type: GO Refunding Bonds 2001 Dated: October 1, 2001 Callable: '09-'10 Callable 12/1/08 @ Par PRINCIPAL RATE INTEREST TOTAL (12/1) (6/1 & 12/1) CALENDAR YEAR 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTAL $185,000.00 $195,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 5.05% 5.10% 5.15% 5.20% 5.30% 5.40% 5.45% 5.50% 5.55% 5.65% 5.75% $19,287.50 $9,945.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $204,287.50 $204,945.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $890,000.00 $475,000.00 3.85% 3.95% $53,027.50 $18,762.50 $943,027.50 $493,762.50 $380,000.00 Refunded in 2007 Refunding Issue $29,232.50 Callable Maturities $409,232.50 $1,365,000.00 $71,790.00 $1,436,790.00 S:\2009 Adopted Budget\ 12-31-08-Outstanding Debt Detail by Issue Manitowoc Co.xls, All Debt 44 11/29/2008, 11:49 AM Manitowoc County Debt Service Outstanding 12/31/08 2007 Refunding Issue (1995, 1999, 2000, partial 2002) Issue: 5 Amount: $7,290,000 Type: GO Refunding Bonds 2007 Dated: 10-Apr-07 Callable: '18-'21 Callable 11/1/17 @ Par PRINCIPAL RATE INTEREST TOTAL CALENDAR (11/1) (5/1 & 11/1) YEAR 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTAL $230,000.00 $380,000.00 $550,000.00 $405,000.00 $420,000.00 $435,000.00 $455,000.00 $475,000.00 $500,000.00 $1,065,000.00 $1,075,000.00 $545,000.00 $535,000.00 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% $282,800.00 $273,600.00 $258,400.00 $236,400.00 $220,200.00 $203,400.00 $186,000.00 $167,800.00 $148,800.00 $128,800.00 $86,200.00 $43,200.00 $21,400.00 $512,800.00 $653,600.00 $808,400.00 $641,400.00 $640,200.00 $638,400.00 $641,000.00 $642,800.00 $648,800.00 $1,193,800.00 $1,161,200.00 $588,200.00 $556,400.00 HCC Construction Bonds Including Park & Sheriffs Dept. Portion Issue: 6 Amount: $13,200,000 Type: GO Building Bonds, Series 2002 Dated: May 15, 2002 Callable: '13-'21 Callable 11/1/12 @ Par PRINCIPAL RATE INTEREST TOTAL (11/1) (5/1 & 11/1) $630,000.00 $655,000.00 $635,000.00 $535,000.00 $535,000.00 $535,000.00 $540,000.00 $540,000.00 $540,000.00 $0.00 $0.00 $0.00 $0.00 4.00% 4.05% 4.15% 5.00% 4.40% 4.50% 4.65% 4.75% 4.85% 5.00% 5.00% 5.00% 5.00% $229,395.00 $204,195.00 $177,667.50 $151,315.00 $124,565.00 $101,025.00 $76,950.00 $51,840.00 $26,190.00 $0.00 $0.00 $0.00 $0.00 $859,395.00 $859,195.00 $812,667.50 $686,315.00 $659,565.00 $636,025.00 $616,950.00 $591,840.00 $566,190.00 $0.00 $0.00 $0.00 $0.00 $7,070,000.00 $2,257,000.00 Callable Maturities $9,327,000.00 $5,145,000.00 $1,143,142.50 $6,288,142.50 Partially Refunded with 2007 Refunding Issue S:\2009 Adopted Budget\ 12-31-08-Outstanding Debt Detail by Issue Manitowoc Co.xls, All Debt 45 11/29/2008, 11:49 AM Manitowoc County Debt Service Outstanding 12/31/08 WRS Refunding Permanent Financing Issue: 7 Amount: $4,835,000 Type: Taxable General Obligation Refunding Bonds April 15, 2003 AIC Int = 5.35% Dated: Callable: '14-'23 Callable 4/1/13 @ Par PRINCIPAL RATE INTEREST TOTAL CALENDAR (4/1) (4/1 & 10/1) YEAR 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTAL $125,000.00 $145,000.00 $160,000.00 $180,000.00 $200,000.00 $225,000.00 $250,000.00 $275,000.00 $305,000.00 $335,000.00 $365,000.00 $400,000.00 $440,000.00 $480,000.00 $525,000.00 $4,410,000.00 4.125% 4.500% 4.500% 4.700% 4.900% 5.000% 5.000% 5.050% 5.100% 5.200% 5.450% 5.450% 5.450% 5.450% 5.450% $225,620.63 $219,780.00 $212,917.50 $205,087.50 $195,957.50 $185,432.50 $173,557.50 $160,363.75 $145,642.50 $129,155.00 $110,498.75 $89,652.50 $66,762.50 $41,692.50 $14,306.25 $2,176,426.88 Callable Maturities $350,620.63 $364,780.00 $372,917.50 $385,087.50 $395,957.50 $410,432.50 $423,557.50 $435,363.75 $450,642.50 $464,155.00 $475,498.75 $489,652.50 $506,762.50 $521,692.50 $539,306.25 $6,586,426.88 2003 Refunding of 1993 Callable Portion of Bonds Issue: 8 Amount: $4,140,000 Type: General Obligation Refunding Bonds Dated: October 1, 2003 AIC 3.1386401% Callable: Not Callable PRINCIPAL RATE INTEREST TOTAL (12/1) (6/1 & 12/1) $350,000.00 $810,000.00 $1,435,000.00 3.000% 3.100% 3.350% $83,682.50 $73,182.50 $48,072.50 $433,682.50 $883,182.50 $1,483,072.50 $2,595,000.00 $204,937.50 $2,799,937.50 S:\2009 Adopted Budget\ 12-31-08-Outstanding Debt Detail by Issue Manitowoc Co.xls, All Debt 46 11/29/2008, 11:49 AM Manitowoc County Debt Service Outstanding 12/31/08 TOTAL COMBINED DEBT SERVICE PRINCIPAL CALENDAR YEAR 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTAL $2,545,000.00 $2,660,000.00 $2,780,000.00 $1,120,000.00 $1,155,000.00 $1,195,000.00 $1,245,000.00 $1,290,000.00 $1,345,000.00 $1,400,000.00 $1,440,000.00 $945,000.00 $975,000.00 $480,000.00 $525,000.00 $21,100,000.00 INTEREST TOTAL $900,495.63 $799,465.00 $697,057.50 $592,802.50 $540,722.50 $489,857.50 $436,507.50 $380,003.75 $320,632.50 $257,955.00 $196,698.75 $132,852.50 $88,162.50 $41,692.50 $14,306.25 $5,889,211.88 $3,445,495.63 $3,459,465.00 $3,477,057.50 $1,712,802.50 $1,695,722.50 $1,684,857.50 $1,681,507.50 $1,670,003.75 $1,665,632.50 $1,657,955.00 $1,636,698.75 $1,077,852.50 $1,063,162.50 $521,692.50 $539,306.25 $26,989,211.88 S:\2009 Adopted Budget\ 12-31-08-Outstanding Debt Detail by Issue Manitowoc Co.xls, All Debt 47 11/29/2008, 11:49 AM Outlay Items Included in the 2009 Adopted Budget Activity Number 12100 2009 Amount 4,000 3,000 5,000 4,800 Activity Number 12100 Outlay Items Included in the 2008 Adopted Budget 2008 Amount 4,500 Activity Area General Fund Circuit Court Costs Outlay Item Video Conferencing Upgrade Furniture - Judges Chamber Misc replacement equipment Storage shelving Total 7,000 Activity Area General Fund Circuit Court Costs Outlay Item Misc replacement equipment Total 4,500 12700 13100 Coroner District Attorney 5,000 4,800 12700 13100 14200 Coroner District Attorney County Clerk Comptroller Computer replacement Storage shelving Network print board Timekeeping system Misc replacement equipment Misc replacement equipment Misc replacement equipment PBX phone system project Carpet extractor Vehicle replacement Basement stair treads Basement foundation Probate Vault Door Interior dome lighting Ballast & lighting Basement Carpet Tuck pointing / Engineering Signage replacement 4,000 2,400 2,671 135,000 2,000 6,000 9,000 5,000 2,400 25,000 2,000 1,000 4,000 3,500 2,000 4,000 38,500 3,000 4,000 2,400 2,671 137,000 15100 Comptroller Misc replacement equipment 2,000 2,000 15100 15200 15300 Treasurer Assessment of Property Pressure sealer replacement Pressure sealer replacement 6,000 9,000 6,000 9,000 15200 15300 16050 Treasurer Assessment of Property Maintenance - Phone System Maintenance - Courthouse 6,000 9,000 5,000 82,400 16100 Maintenance - Courthouse Branch 1 & 2 support carpet ($11,000 Out) Branck 2 bench cushions 4,800 Exterior Signage 1,000 Carpet extractor ($2,400 Out) 1st floor restroom stalls 2,000 Exterior doors - east ($24,335 Out) 665 Boiler waterside/fireside service 1,600 Ballast & lighting 2,000 Tool Cat 40,000 Folding Tables ($3,500 Out) Furnace/AC unit Ballast & Lighting Elevator Desk Rooftop exhaust fans Tuckpointing ($5,000 Out) Roof repairs Ballast & lighting AHU motors Painting Locks Ballast & lighting none Mower bagger Shelving - DA - Denric 52,065 16100 16200 Maintenance - Office Complex 8,000 8,000 2,000 75,000 19,000 3,000 1,000 2,000 4,000 6,000 1,000 1,000 0 2,000 3,000 1,000 0 5,000 2,000 75,000 36,000 16200 Maintenance - Office Complex 3,000 16300 16400 16600 Maintenance - Jail Maintenance - UW Center Maintenance - Human Services 16300 16400 16600 Maintenance - Jail Maintenance - UW Center Maintenance - Human Services Exterior lights Roofing & roof ladders Backflow prevention Tuck pointing Door AHU motors DHW pumps 2,000 39,000 1,000 5,000 4,500 4,000 1,000 2,000 39,000 15,500 16700 16750 16800 Maintenance - Public Health Bldg Maintenance - Admin Office Bldg Maintenance - Other Co Buildings 16700 16750 16800 Maintenance - Public Health Bldg Maintenance - Admin Office Bldg Maintenance - Other Co Buildings Ballast & lighting Parking lot Vet's parking lot Mower 1,000 2,500 2,000 8,000 6,980 3,200 20,000 3,600 1,000 2,500 10,000 21200 Sheriff - Traffic Patrol Body armor - tactical Body armor - patrol Radar units Scuba equipment 3,485 3,500 3,800 4,120 244,000 21200 Sheriff - Traffic Patrol Body armor Squad transport seats Taser weapons Radar units 200,000 48 Outlay Items Included in the 2009 Adopted Budget Activity Number 2009 Amount 35,095 168,000 26,000 1,568 3,432 4,000 10,000 14,727 74,000 256,250 1,950 7,000 12,500 5,000 21600 Activity Number Outlay Items Included in the 2008 Adopted Budget 2008 Amount 4,120 2,100 160,000 17,247 17,247 Activity Area Outlay Item In-car digital video Patrol Cars Transport Van Total Activity Area Outlay Item Scuba Equipment PBTs patrol car replacement Total 21600 Joint Dispatch Center Dispatch Lux chairs Copier Tools & SCBA tank replacement Vehicle replacement Skidsteer loader Maintenance Shop - 2 bay addition Perimeter fence improvements Trailer - 12' utility Windows - Walla Hi house Blacktop - Walla Hi & Cato Falls Joint Dispatch Center Wireless 911 project 25000 25400 35100 Emergency Management Emergency Mgt - HAZMAT Airport 4,000 10,000 344,977 25000 25400 35100 Emergency Management Emergency Mgt - HAZMAT Airport Tools & SCBA tank replacement Vehicle replacement Equipment replacement Runway/taxiway/parking lots 4,000 10,000 50,000 525,000 4,000 10,000 575,000 52000 Parks 21,450 52000 Parks Misc replacement equipment 20,000 20,000 52001 General Fund Total 842,292 Parks-Devils River Trail General Fund Total Continue Trail construction 200,000 200,000 1,352,218 45172 Human Services SRF Personal Care Human Services SRF Total Misc replacement equipment 1,600 1,600 1,600 43260 Human Services SRF Lakeshore Lodge Grant Human Services SRF Total Misc equipment 2,917 2,917 2,917 36300 Solid Waste Recycling SRF Recycling Operation Lighting Office furnace Unit heaters 5,000 6,000 8,000 19,000 36300 Solid Waste Recycling SRF Recycling Operation Misc replacement equipment 38,000 38,000 Solid Waste Recycling SRF Total 19,000 Solid Waste Recycling SRF Total 38,000 46400 46405 Aging SRF Aging & Disability Resource Ctr ADRC Disab Ben Spec Aging SRF Total Laptops Laptops 6,000 2,000 6,000 2,000 8,000 46400 Aging SRF Aging & Disability Resource Ctr Misc replacement equipment 1,000 1,000 Aging SRF Total 1,000 54620 Expo SRF Expo Maint & Improvements Grandstand consessions AHU Office furniture Road repairs Exterior door - Exhibition Bldg Electrical upgrades Floor/dasher board bolt holes Exit lights Sound system Skate racks Retrofit locks 7,000 4,000 20,000 4,000 5,000 2,000 1,000 16,000 10,000 9,000 40,000 54620 Expo SRF Expo Maint & Improvements Misc building & grounds imprvmnt 40,000 40,000 54615 Ice Center 38,000 Expo SRF Total 78,000 Expo SRF Total 40,000 49 Outlay Items Included in the 2009 Adopted Budget Activity Number 72700 2009 Amount 5,000 8,000 6,000 17,000 750 4,000 5,000 3,000 4,000 Activity Number 72700 Outlay Items Included in the 2008 Adopted Budget 2008 Amount 3,000 5,000 8,000 6,000 17,000 8,000 2,000 4,000 57,000 Activity Area Jail Assessment Fee CPF Jail Assessment Fee CPF Outlay Item Security equipment Locks CCTV equipment HVAC equipment Generator battery replacement UPS battery replacement Entrance flooring Tuckpointing Firing range ceiling Total 52,750 Activity Area Jail Assessment Fee CPF Jail Assessment Fee CPF Outlay Item Tuck pointing Security equipment Locks CCTV equipment HVAC equipment Carpet basement Ballast & lighting Firing range ceiling Other building improvements Total 110,000 Jail Assessment Fee CPF Total 52,750 Jail Assessment Fee CPF Total 110,000 Grand Total 1,001,642 1,047,877 (46,235) Last Update: 9/26/2008 10:02AM OUTLAY 09 Grand Total 1,544,135 1,544,135 0 50 Manitowoc County, Wisconsin - Expenditures / Revenues and Tax Levy by Fund Adopted Budget 2009 General Fund General Fund Fund 100 REVENUES Budgeted EXPENDITURES Budgeted Sub-Total Fund Balance: Applied or Transfers In (Retained) or (Transfer Out) Required Tax Levy Tax Levy Entered into Computer Total Levy Distributed as follows: Required Operational Tax Levy Required Special Tax Levy * Required Debt Service Tax Levy Total Tax Levy $ 12,134,095.00 $ 27,048,632.51 $ (14,914,537.51) Special Revenue Funds Highway Recycling Fund 201 Fund 202 $ $ $ 1,521,087.00 4,328,142.44 (2,807,055.44) $ 628,000.00 $ 1,045,862.00 $ (417,862.00) Human Services Fund 200 $ 26,021,480.00 $ 33,483,686.00 $ (7,462,206.00) Waste Disposal Fund 203 $ $ $ 855,000.00 865,000.00 (10,000.00) $ $ 80,455.00 - $ $ $ $ (7,462,206.00) 7,462,206.00 $ $ $ $ 892,000.00 (892,000.00) (2,807,055.44) 2,807,055.44 $ $ $ $ (417,862.00) 417,862.00 $ $ $ $ (10,000.00) 10,000.00 $ (14,834,082.51) $ 14,834,082.51 $ 13,947,270.51 $ 886,812.00 $ $ 14,834,082.51 $ $ $ $ 7,462,206.00 7,462,206.00 $ $ $ $ 2,728,700.00 78,355.44 2,807,055.44 $ $ $ $ 417,862.00 417,862.00 $ $ $ $ 10,000.00 10,000.00 Aging Services Fund 205 REVENUES Budgeted EXPENDITURES Budgeted Sub-Total Fund Balance: Applied or Transfers In (Retained) or (Transfer Out) Required Tax Levy Tax Levy Entered into Computer Total Levy Distributed as follows: Required Operational Tax Levy Required Special Tax Levy * Required Debt Service Tax Levy Total Tax Levy $ $ $ 1,826,222.00 1,922,225.00 (96,003.00) Special Revenue Funds Soil & Water Con. Fund 207 $ $ $ 466,026.00 778,884.00 (312,858.00) $ $ $ Expo Fund 225 901,100.00 939,279.00 (38,179.00) Debt Service Debt Service Fund 301 $ $ 3,460,498.00 $ (3,460,498.00) Capital Projects Funds 400,402,405 406,407,408,409,410 $ $ $ 110,000.00 4,343,000.00 (4,233,000.00) $ $ $ $ 25,000.00 (71,003.00) 71,003.00 $ $ $ $ (312,858.00) 312,858.00 $ $ $ $ (15,271.00) (53,450.00) 53,450.00 $ 1,695,393.00 $ (3,393.00) $ (1,768,498.00) $ 1,768,498.00 $ $ $ $ 4,233,000.00 - $ $ $ $ 71,003.00 71,003.00 $ $ $ $ 312,858.00 312,858.00 $ $ $ $ 53,450.00 53,450.00 $ $ $ 1,768,498.00 $ 1,768,498.00 $ $ $ $ - Proprietary Funds Health Care Center Highway Fund 502 Fund 607 REVENUES Budgeted EXPENDITURES Budgeted Sub-Total Fund Balance: Applied or Transfers In (Retained) or (Transfer Out) Required Tax Levy Tax Levy Entered into Computer Total Levy Distributed as follows: Required Operational Tax Levy Required Special Tax Levy * Required Debt Service Tax Levy Total Tax Levy $ $ $ 3,393.00 3,393.00 $ $ $ 4,125,905.00 4,125,905.00 - Internal Service Fund Information Systems Fund 601 $ $ $ 1,480,045.00 1,608,084.00 (128,039.00) Illegal Realestate Taxes Charged Back Grand Total Reported Funds $ 50,072,353.00 $ 83,949,197.95 $ (33,876,844.95) $ $ $ 3,991.22 (3,991.22) $ $ $ $ 5,125,000.00 (5,128,393.00) - $ $ $ $ - $ $ $ $ 128,039.00 - $ $ $ $ (3,991.22) 3,991.22 $ $ 12,178,887.00 (6,039,057.00) $ (27,741,006.17) $ 27,741,006.17 $ $ $ $ - $ $ $ $ - $ $ $ $ - $ $ $ $ 3,991.22 3,991.22 $ $ $ $ 25,007,340.73 965,167.44 1,768,498.00 27,741,006.17 Run Printed on 11/29/2008, 12:27 PM 62 End